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Stepan Company (SCL) Ratios
Stepan Company Ratios
SCL's free cash flow for Q2 2026 was $-29.00M. For the 2026 fiscal year, SCL's free cash flow was decreased by $-54.29M and operating cash flow was $25.30M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.29 | 1.21 | 1.40 | 1.56 | 1.82 |
| Quick Ratio | 0.84 | 0.78 | 0.96 | 0.96 | 1.21 |
| Cash Ratio | 0.20 | 0.15 | 0.21 | 0.26 | 0.32 |
| Solvency Ratio | 0.16 | 0.14 | 0.13 | 0.19 | 0.23 |
| Operating Cash Flow Ratio | 0.22 | 0.24 | 0.29 | 0.24 | 0.14 |
| Short-Term Operating Cash Flow Coverage | 0.49 | 0.55 | 0.69 | 1.22 | 1.77 |
| Net Current Asset Value | $ -254.73M | $ -324.29M | $ -294.98M | $ -222.31M | $ -78.05M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.29 | 0.30 | 0.30 | 0.26 | 0.20 |
| Debt-to-Equity Ratio | 0.56 | 0.58 | 0.59 | 0.55 | 0.39 |
| Debt-to-Capital Ratio | 0.36 | 0.37 | 0.37 | 0.35 | 0.28 |
| Long-Term Debt-to-Capital Ratio | 0.22 | 0.22 | 0.25 | 0.28 | 0.23 |
| Financial Leverage Ratio | 1.90 | 1.97 | 1.94 | 2.09 | 1.92 |
| Debt Service Coverage Ratio | 0.61 | 0.58 | 0.60 | 1.77 | 4.94 |
| Interest Coverage Ratio | 2.65 | 3.62 | 3.68 | 19.04 | 24.37 |
| Debt to Market Cap | 0.59 | 0.42 | 0.30 | 0.24 | 0.13 |
| Interest Debt Per Share | 31.36 | 30.67 | 31.97 | 28.47 | 18.64 |
| Net Debt to EBITDA | 2.63 | 3.04 | 3.43 | 1.58 | 0.97 |
| Profitability Margins | |||||
| Gross Profit Margin | 11.57% | 12.49% | 11.94% | 15.40% | 16.87% |
| EBIT Margin | 3.69% | 3.66% | 2.77% | 7.20% | 7.65% |
| EBITDA Margin | 9.10% | 8.81% | 7.30% | 10.61% | 11.53% |
| Operating Profit Margin | 2.98% | 3.23% | 2.52% | 7.48% | 7.28% |
| Pretax Profit Margin | 2.57% | 2.77% | 2.08% | 6.80% | 7.35% |
| Net Profit Margin | 2.01% | 2.31% | 1.73% | 5.31% | 5.87% |
| Continuous Operations Profit Margin | 2.01% | 2.31% | 1.73% | 5.31% | 5.88% |
| Net Income Per EBT | 78.28% | 83.34% | 83.08% | 77.98% | 79.87% |
| EBT Per EBIT | 86.34% | 85.75% | 82.56% | 91.01% | 101.03% |
| Return on Assets (ROA) | 1.99% | 2.19% | 1.70% | 6.05% | 6.67% |
| Return on Equity (ROE) | 3.77% | 4.31% | 3.30% | 12.62% | 12.83% |
| Return on Capital Employed (ROCE) | 4.10% | 4.31% | 3.34% | 11.76% | 10.91% |
| Return on Invested Capital (ROIC) | 2.73% | 3.05% | 2.42% | 8.53% | 8.50% |
| Return on Tangible Assets | 2.11% | 2.32% | 1.82% | 6.46% | 7.22% |
| Earnings Yield | 4.33% | 3.40% | 1.87% | 6.07% | 4.84% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.01 | 5.62 | 5.51 | 6.35 | 5.59 |
| Payables Turnover | 7.88 | 7.37 | 8.79 | 6.24 | 6.03 |
| Inventory Turnover | 6.90 | 6.61 | 7.71 | 5.83 | 6.38 |
| Fixed Asset Turnover | 1.82 | 1.72 | 1.82 | 2.58 | 2.76 |
| Asset Turnover | 0.99 | 0.95 | 0.98 | 1.14 | 1.14 |
| Working Capital Turnover Ratio | 13.97 | 11.31 | 7.52 | 7.05 | 5.20 |
| Cash Conversion Cycle | 67.29 | 70.69 | 72.03 | 61.67 | 61.94 |
| Days of Sales Outstanding | 60.72 | 64.96 | 66.24 | 57.50 | 65.27 |
| Days of Inventory Outstanding | 52.89 | 55.23 | 47.32 | 62.62 | 57.19 |
| Days of Payables Outstanding | 46.32 | 49.50 | 41.53 | 58.45 | 60.52 |
| Operating Cycle | 113.61 | 120.19 | 113.56 | 120.13 | 122.46 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.47 | 7.08 | 7.68 | 7.06 | 3.15 |
| Free Cash Flow Per Share | 1.11 | 1.72 | -3.75 | -6.18 | -5.34 |
| Dividend Paid and CapEx Coverage Ratio | 0.94 | 1.03 | 0.60 | 0.48 | 0.32 |
| Capital Expenditure Coverage Ratio | 1.21 | 1.32 | 0.67 | 0.53 | 0.37 |
| Operating Cash Flow Coverage Ratio | 0.21 | 0.24 | 0.25 | 0.25 | 0.17 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.07 | 0.08 | 0.06 | 0.03 |
| Free Cash Flow Yield | 2.34% | 2.65% | -3.97% | -5.81% | -4.29% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 23.10 | 29.28 | 53.57 | 16.48 | 20.67 |
| Price-to-Sales (P/S) Ratio | 0.46 | 0.68 | 0.93 | 0.87 | 1.21 |
| Price-to-Book (P/B) Ratio | 0.87 | 1.27 | 1.77 | 2.08 | 2.65 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 42.70 | 37.71 | -25.20 | -17.23 | -23.29 |
| Price-to-Operating Cash Flow Ratio | 7.32 | 9.14 | 12.31 | 15.09 | 39.50 |
| Price-to-Earnings Growth (PEG) Ratio | -3.19 | 1.18 | -0.74 | 2.20 | 2.33 |
| Enterprise Value Multiple | 7.74 | 10.75 | 16.12 | 9.82 | 11.50 |
| Enterprise Value | 1.64B | 2.06B | 2.74B | 2.89B | 3.11B |
| EV to EBITDA | 7.74 | 10.75 | 16.12 | 9.82 | 11.50 |
| EV to Sales | 0.70 | 0.95 | 1.18 | 1.04 | 1.33 |
| EV to Free Cash Flow | 64.71 | 52.56 | -32.01 | -20.52 | -25.42 |
| EV to Operating Cash Flow | 11.10 | 12.74 | 15.64 | 17.97 | 43.11 |
| Tangible Book Value Per Share | 48.61 | 45.25 | 46.82 | 44.43 | 39.97 |
| Shareholders’ Equity Per Share | 54.39 | 51.10 | 53.41 | 51.19 | 46.86 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.17 | 0.17 | 0.22 | 0.20 |
| Revenue Per Share | 101.96 | 95.23 | 102.11 | 121.74 | 102.35 |
| Net Income Per Share | 2.05 | 2.20 | 1.77 | 6.46 | 6.01 |
| Tax Burden | 0.78 | 0.83 | 0.83 | 0.78 | 0.80 |
| Interest Burden | 0.70 | 0.76 | 0.75 | 0.95 | 0.96 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.03 | 0.02 | 0.03 |
| SG&A to Revenue | 0.06 | 0.07 | 0.04 | 0.04 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.15 | 3.22 | 4.35 | 1.09 | 0.52 |
Currency in USD
