XML 41 R27.htm IDEA: XBRL DOCUMENT
v3.20.4

Earnings Per Share | 12 Months Ended
--- | ---
Dec. 31, 2020
Earnings Per Share [Abstract] |
Earnings Per Share | 18. Earnings Per Share Below is the computation of basic and diluted earnings per share for the years ended December 31, 2020, 2019 and 2018:
(In thousands, except per share amounts) |  | 2020 |  |  | 2019 |  |  | 2018 |
Computation of Basic Earnings per Share |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to Stepan Company |  | $ | 126,770 |  |  | $ | 103,129 |  |  | $ | 111,117 |
Weighted-average number of shares outstanding |  |  | 22,949 |  |  |  | 23,054 |  |  |  | 23,022 |
Basic earnings per share |  | $ | 5.52 |  |  | $ | 4.47 |  |  | $ | 4.83 |
Computation of Diluted Earnings per Share |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to Stepan Company |  | $ | 126,770 |  |  | $ | 103,129 |  |  | $ | 111,117 |
Weighted-average number of shares outstanding |  |  | 22,949 |  |  |  | 23,054 |  |  |  | 23,022 |
Add weighted-average net shares from assumed exercise of options (under treasury share method) (1) |  |  | 112 |  |  |  | 97 |  |  |  | 101 |
Add weighted-average net shares related to unvested stock awards (under treasury share method) |  |  | 1 |  |  |  | 2 |  |  |  | 3 |
Add weighted-average net shares from assumed exercise of SARs (under treasury share method) |  |  | 145 |  |  |  | 125 |  |  |  | 110 |
Add weighted-average contingently issuable net shares related to performance stock awards (under treasury share method) |  |  | 49 |  |  |  | 38 |  |  |  | 89 |
Weighted-average shares applicable to diluted earnings |  |  | 23,256 |  |  |  | 23,316 |  |  |  | 23,325 |
Diluted earnings per share |  | $ | 5.45 |  |  | $ | 4.42 |  |  | $ | 4.76 |
| (1) | Options/SARs to purchase 127,434, 107,125 and 50,770 shares of common stock were excluded from the computations of diluted earnings per share for the years ended December 31, 2020, 2019 and 2018, respectively. The options’/SARs’ exercise prices were greater than the average market price for the common stock and inclusion of the instruments would have had antidilutive effect on the computations of the earnings per share. |

X
- References No definition available. + Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257 + Details
Name: | us-gaap_EarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration