Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2025	Dec. 31, 2024
Current Assets:
Cash and cash equivalents	$ 118,537	$ 99,665
Receivables, net	436,137	388,027
Inventories (Note 6)	324,267	288,722
Other current assets	41,663	34,015
Total current assets	920,604	810,429
Assets held for sale (Note 17)	8,476
Property, Plant and Equipment:
Cost	2,741,171	2,645,931
Less: Accumulated depreciation	(1,527,309)	(1,447,477)
Property, plant and equipment, net	1,213,862	1,198,454
Goodwill, net	98,956	91,368
Other intangible assets, net	41,014	42,673
Long-term investments (Note 3)	20,815	25,558
Operating lease assets (Note 7)	65,760	71,477
Other non-current assets	62,797	64,689
Total assets	2,432,284	2,304,648
Current Liabilities:
Current maturities of debt (Note 14)	298,365	292,807
Accounts payable	289,379	258,787
Accrued liabilities	121,608	117,440
Total current liabilities	709,352	669,034
Liabilities held for sale (Note 17)	4,571
Deferred income taxes	10,294	9,612
Long-term debt, less current maturities (Note 14)	357,107	332,632
Non-current operating lease liabilities (Note 7)	52,044	57,392
Other non-current liabilities	52,144	66,044
Commitments and Contingencies (Note 8)
Equity:
Common stock, $1 par value; authorized 60,000,000 shares; 27,293,679 issued shares in 2025 and 27,156,436 issued shares in 2024	27,294	27,156
Additional paid-in capital	258,195	253,779
Accumulated other comprehensive loss (Note 11)	(138,608)	(196,838)
Retained earnings	1,289,682	1,273,886
Less: Common treasury stock, at cost, 4,674,664 shares in 2025 and 4,655,798 shares in 2024	(189,791)	(188,049)
Total Stepan Company stockholders’ equity	1,246,772	1,169,934
Total liabilities and equity	$ 2,432,284	$ 2,304,648

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).