Acquisition (Tables)

9 Months Ended

Sep. 30, 2014

Business Combinations [Abstract]

Summary of Assets Acquired and Liabilities Assumed

The following table summarizes the assets acquired and liabilities assumed:

(In thousands)	June 1, 2013
Assets:
Inventory	$	9,002
Property, plant and equipment		37,000
Identifiable intangible assets		17,800
Goodwill		4,642
Total assets acquired	$	68,444
Liabilities:
Accrued expenses		232
Net assets acquired	$	68,212

Summary of Pro Forma Financial Information

The following is third quarter quarter and year-to-date 2013 pro forma financial information prepared under the assumption that the acquisition of the BMS North American polyester resins business occurred on January 1, 2012.

	Three Months Ended September 30		Nine Months Ended September 30
(In thousands, except per share amounts)	2013		2013
Net Sales	$	475,466	$	1,433,278
Net Income Attributable to Stepan Company	$	20,603	$	63,064
Net Income Per Common Share Attributable to Stepan Company:
Basic	$	0.91	$	2.79
Diluted	$	0.90	$	2.75