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Sale of Assets | 6 Months Ended
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Jun. 30, 2025
Business Combinations [Abstract] |
Sale of Assets | 17. ASSETS AND LIABILITIES HELD FOR SALE On May 27, 2025 Stepan Company announced that its subsidiary, Stepan Philippines Quaternaries, Inc. (SPQI), had entered into an agreement to sell SPQI's manufacturing assets located in Bauan, Batangas, Philippines to Masurf, Inc., a subsidiary of Musim Mas Holdings Pte. Ltd. The Company plans to close the sale during the second half of 2025. The asset disposal group includes $8,663,000 of assets and $4,813,000 of liabilities. The assets are comprised of $3,820,000 in property, plant and equipment (net) and $4,843,000 in right-of use assets (operating leases) that will be assigned at the time of closing. The liabilities held for sale reflect $4,813,000 in operating lease liabilities. These assets and liabilities all relate to the Surfactant reportable segment.

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- Definition The entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/805/tableOfContent Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/205-20/tableOfContent + Details
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