{"filing":{"accession_number":"0001193125-26-322116","cik":"0000094049","ticker":"SCL","company_name":"STEPAN CO","form":"8-K","filing_date":"2026-07-29","report_date":"2026-07-27","primary_document":"d139905d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/94049/000119312526322116/d139905d8k.htm"},"events":[{"id":21364,"run_id":19270,"accession_number":"0001193125-26-322116","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"Stepan Company issued a press release providing financial results for the second quarter ended June 30, 2026, reporting net income of $22.9 million (up 102% year-over-year) and adjusted net income of $27.1 million (up 126% year-over-year), with detailed segment performance data.","company_name":"STEPAN CO","ticker":"SCL","filing_date":"2026-07-29","form":"8-K","submitted_at":null,"items":[{"id":20990,"accession_number":"0001193125-26-322116","item_number":"2.02","item_title":null,"event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a clear earnings release for the second quarter ended June 30, 2026. The Item 2.02 disclosure explicitly states that \"Stepan Company issued a press release providing its financial results for the quarter ended June 30, 2026,\" with the press release furnished as Exhibit 99.1. The exhibit contains comprehensive quarterly financial results including net income of $22.9 million (up 102% YoY), adjusted net income of $27.1 million (up 126% YoY), and detailed segment performance data. This is a material disclosure affecting investor assessment of the registrant's financial performance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-29T11:02:14.284072+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":21365,"run_id":19270,"accession_number":"0001193125-26-322116","anchor_item_number":"2.05","event_type":"workforce_reduction","event_domain":"operational","is_material":true,"confidence":0.95,"summary":"The Board approved a plan on July 28, 2026 to reduce the global salaried workforce by approximately 100 roles in Q3 2026 as part of Project Catalyst, with estimated charges of $4–6 million consisting primarily of severance and benefits.","company_name":"STEPAN CO","ticker":"SCL","filing_date":"2026-07-29","form":"8-K","submitted_at":null,"items":[{"id":20991,"accession_number":"0001193125-26-322116","item_number":"2.05","item_title":null,"event_type":"workforce_reduction","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"The Board approved a plan on July 28, 2026 to reduce the global salaried workforce by approximately 100 roles in Q3 2026 as part of Project Catalyst. The company estimates $4–6 million in charges for this workforce reduction, consisting primarily of severance and benefits, with substantially all expected to result in cash expenditures during the second half of 2026. This is a classic workforce reduction disclosure under Item 2.05, material to investors as it signals operational restructuring and associated costs.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-29T11:02:14.284072+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":21366,"run_id":19270,"accession_number":"0001193125-26-322116","anchor_item_number":"5.02","event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.75,"summary":"Jan Stern Reed resigned from the Board effective July 27, 2026, and from all committees including her role as Chair of the Human Capital and Compensation Committee.","company_name":"STEPAN CO","ticker":"SCL","filing_date":"2026-07-29","form":"8-K","submitted_at":null,"items":[{"id":20992,"accession_number":"0001193125-26-322116","item_number":"5.02","item_title":null,"event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"Jan Stern Reed resigned from the Board effective July 27, 2026, and from all committees including her role as Chair of the Human Capital and Compensation Committee. While the filing also discloses the appointment of Matthew J. Eaken as Principal Accounting Officer and reassignment of committee chairs, the primary disclosed action is Ms. Reed's departure from the Board. The resignation is material as it involves a director leaving the company, though the filing notes it was not due to disagreement and the company expressed thanks for her service.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-29T11:02:14.284072+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":21367,"run_id":19270,"accession_number":"0001193125-26-322116","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The Board declared a quarterly cash dividend on the Company's common stock of $0.395 per share, payable September 15, 2026.","company_name":"STEPAN CO","ticker":"SCL","filing_date":"2026-07-29","form":"8-K","submitted_at":null,"items":[{"id":20993,"accession_number":"0001193125-26-322116","item_number":"8.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Item 8.01 disclosure announces that \"the Board had declared a quarterly cash dividend on the Company's common stock of $0.395 per share\" payable September 15, 2026. This is a straightforward dividend declaration, which is a material capital allocation decision affecting shareholders. While the section also references earnings results in the attached press release (EX-99.1), the Item 8.01 itself is focused on the dividend announcement.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-29T11:02:14.284072+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":20990,"accession_number":"0001193125-26-322116","item_number":"2.02","item_title":null,"event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a clear earnings release for the second quarter ended June 30, 2026. The Item 2.02 disclosure explicitly states that \"Stepan Company issued a press release providing its financial results for the quarter ended June 30, 2026,\" with the press release furnished as Exhibit 99.1. The exhibit contains comprehensive quarterly financial results including net income of $22.9 million (up 102% YoY), adjusted net income of $27.1 million (up 126% YoY), and detailed segment performance data. This is a material disclosure affecting investor assessment of the registrant's financial performance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-29T11:02:14.284072+00:00","company_name":"STEPAN CO","ticker":"SCL","filing_date":"2026-07-29"},{"id":20991,"accession_number":"0001193125-26-322116","item_number":"2.05","item_title":null,"event_type":"workforce_reduction","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"The Board approved a plan on July 28, 2026 to reduce the global salaried workforce by approximately 100 roles in Q3 2026 as part of Project Catalyst. The company estimates $4–6 million in charges for this workforce reduction, consisting primarily of severance and benefits, with substantially all expected to result in cash expenditures during the second half of 2026. This is a classic workforce reduction disclosure under Item 2.05, material to investors as it signals operational restructuring and associated costs.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-29T11:02:14.284072+00:00","company_name":"STEPAN CO","ticker":"SCL","filing_date":"2026-07-29"},{"id":20992,"accession_number":"0001193125-26-322116","item_number":"5.02","item_title":null,"event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"Jan Stern Reed resigned from the Board effective July 27, 2026, and from all committees including her role as Chair of the Human Capital and Compensation Committee. While the filing also discloses the appointment of Matthew J. Eaken as Principal Accounting Officer and reassignment of committee chairs, the primary disclosed action is Ms. Reed's departure from the Board. The resignation is material as it involves a director leaving the company, though the filing notes it was not due to disagreement and the company expressed thanks for her service.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-29T11:02:14.284072+00:00","company_name":"STEPAN CO","ticker":"SCL","filing_date":"2026-07-29"},{"id":20993,"accession_number":"0001193125-26-322116","item_number":"8.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Item 8.01 disclosure announces that \"the Board had declared a quarterly cash dividend on the Company's common stock of $0.395 per share\" payable September 15, 2026. This is a straightforward dividend declaration, which is a material capital allocation decision affecting shareholders. While the section also references earnings results in the attached press release (EX-99.1), the Item 8.01 itself is focused on the dividend announcement.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-29T11:02:14.284072+00:00","company_name":"STEPAN CO","ticker":"SCL","filing_date":"2026-07-29"}]}