{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-183483","form_type":"8-K","ticker":"SCL","cik":"0000094049","company_name":"STEPAN CO","filed_at":"2026-04-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.956524+00:00","generated_at":"2026-05-15T03:38:46.447565+00:00","sec_items":["2.02","8.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Stepan Q1 net loss $41.4M on $65.4M restructuring charge; adj. EBITDA down 14%","bullets":["Net loss of $1.81/diluted share vs $0.86 income in prior year; adj. EPS $0.45 down 46%.","Adj. EBITDA $49.6M, down 14%; revenue $604.5M up 2%; organic volume flat.","Surfactants adj. EBITDA down 15% due to cost pressures; Polymers up 8% on N.A. volume.","Declared quarterly dividend $0.395/share, payable June 15, 2026, record June 1.","Agreement to sell land near Millsdale for $30M expected close H2 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-183483","json":"https://secwatch.observer/filing/0001193125-26-183483.json","markdown":"https://secwatch.observer/filing/0001193125-26-183483.md","text":"https://secwatch.observer/filing/0001193125-26-183483.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/94049/000119312526183483/0001193125-26-183483-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/94049/000119312526183483/scl-20260428.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T03:38:46.447565+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"0d513e1cb68908df4f3a575c9e6fb9cae17d5a6a","claim":"STEPAN CO reported the quarter ended March 31, 2026 results: revenue $ 604,509, net income $ (41,406 ), EPS $ (1.81 ).","evidence_excerpt":"and agile organization to enable balanced growth.\" Financial Summary Three Months Ended March 31, ($ in thousands, except per share data) 2026 2025 % Change Net Sales $ 604,509 $ 593,255 2 % Operating Income (Loss) $ (49,622 ) $ 28,288 NM Net Income (Loss) $ (41,406 ) $ 19,711 NM Earnings per Diluted Share $ (1.81 ) $ 0.86 NM Adjusted Net Income * $","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/94049/000119312526183483/0001193125-26-183483-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended March 31, 2026"},{"label":"Revenue","value":"$ 604,509"},{"label":"Net income","value":"$ (41,406 )"},{"label":"EPS","value":"$ (1.81 )"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}