Reconciliations of Equity (Tables)

9 Months Ended

Sep. 30, 2014

Equity [Abstract]

Reconciliations of Total Equity

Below are reconciliations of total equity, Company equity and equity attributable to the noncontrolling interests for the nine months ended September 30, 2014 and 2013:

(In thousands)	Total Equity			Stepan Company Equity			Noncontrolling Interests’ Equity (3)
Balance at January 1, 2014	$	553,741		$	552,286		$	1,455
Net income (loss)		50,856			50,862			(6	)
Dividends		(11,381	)		(11,381	)		—
Common stock purchases (1)		(6,723	)		(6,723	)		—
Stock option exercises		1,563			1,563			—
Defined benefit pension adjustments, net of tax		1,249			1,249			—
Translation adjustments		(15,709	)		(15,687	)		(22	)
Derivative instrument activity, net of tax		6			6			—
Other (2)		2,241			2,241			—
Balance at September 30, 2014	$	575,843		$	574,416		$	1,427

(In thousands)	Total Equity			Stepan Company Equity			Noncontrolling Interests’ Equity (3)
Balance at January 1, 2013	$	480,880		$	478,985		$	1,895
Net income (loss)		61,800			62,178			(378	)
Dividends		(10,678	)		(10,678	)		—
Common stock purchases (1)		(3,334	)		(3,334	)		—
Redemption of preferred stock		(21	)		(21	)		—
Stock option exercises		3,715			3,715			—
Defined benefit pension adjustments, net of tax		2,538			2,538			—
Translation adjustments		(6,806	)		(6,840	)		34
Derivative instrument activity, net of tax		(18	)		(18	)		—
Other (2)		4,750			4,750			—
Balance at September 30, 2013	$	532,826		$	531,275		$	1,551

⁽¹⁾  Includes the value of Company shares purchased in the open market, the value of Company common shares tendered by employees to settle minimum statutory withholding taxes related to the receipt of performance awards and deferred compensation distributions.

⁽²⁾  Primarily comprised of activity related to stock-based compensation, deferred compensation and excess tax benefits.

⁽³⁾  Consists entirely of noncontrolling interest in the Company’s China joint venture.