UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING SEC FILE NUMBER: 1-4436 CUSIP NUMBER: 858603103000 (Check one): (X)Form 10-K ( )Form 20-K ( )Form 11-K ( )Form 10-Q ( )Form N-SAR December 31, 2002 For Period Ended:_____________________________ ( ) Transition Report on Form 10-K ( ) Transition Report on Form 20-F ( ) Transition Report on Form 11-K ( ) Transition Report on Form 10-Q ( ) Transition Report on From N-SAR For the Transition Period Ended:______________ Nothing in this form shall be construed to imply that the Commission has verified any information contained herein. If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:_______________________________________ PART I - REGISTRANT INFORMATION THE STEPHAN CO. ____________________________________________________________ Full Name of Registrant ____________________________________________________________ Former Name if Applicable 1850 WEST McNAB ROAD ____________________________________________________________ Address of Principal Executive Office(Street and Number) FORT LAUDERDALE, FLORIDA 33309 ____________________________________________________________ City, State and Zip Code PART II - RULES 12b-25(b) AND (c) If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate) | (a) The reasons described in reasonable detail in Part | III of this form could not be eliminated without | unreasonable effort or expense; | | (b) The subject annual report, semi-annual report, (x) | transition report on Form 10-K, Form 20-F, 11-K, | Form N-SAR, or portion thereof, will be filed on | or before the fifteenth calendar day following the | prescribed due date; or the subject quarterly | report of transition and report on Form 10-Q, or | portion thereof will be filed on or before the | fifth calendar day following the prescribed due | date; and | | (c) The accountant's statement or other exhibit | required by Rule 12b-25(c) has been attached if | applicable. PART III - NARRATIVE State below in reasonable detail the reasons why the Form 10-K, 11-K, 10-Q, N-SAR, or the transition report or portion thereof, could not be filed within the prescribed time period. (Attach Extra Sheets if Needed) In mid-January, 2003, due to medical reasons, our Chief Financial Officer was required to take a leave of absence. As a result of this absence, the preparation of information for the timely completion of the annual audit has been delayed, thus the Company can not file its Annual Report on Form 10-K by March 31, 2003 without unreasonable effort or expense. PART IV - OTHER INFORMATION (1) Name and telephone number of person to contact in regard to this notification. David Spiegel (954) 971-0600 ____________________________ ___________ ________________ (Name) (Area Code) (Telephone Number) (2) Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) been filed? If answer is no, identify report(s). (X)Yes ( )No ____________________________________________________________ (3) Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? (X)Yes ( )No If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made. ============================================================ THE STEPHAN CO. __________________________________________________ (Name of Registrant as Specified in Charter) has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized. March 31, 2003 /s/ David Spiegel Date__________________ By_______________________________ PART IV, Item (3) Additional Information: While the results of operations for the year ended December 31, 2002 are expected to be consistent with the prior fiscal year, as previously stated in prior quarterly filings on Form 10-Q, the Company anticipates a material write down of goodwill and other intangible assets as a result of the implementation of SFAS No. 142, "Goodwill and Other Intangible Assets". Although our independent certified public accountants have not completed their audit, the Company expects that the impairment loss will be in the range of $7,000,000 to $9,000,000.