v3.26.1
Segment Information (Tables)
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information, by Segment
The Partnership has one operating segment, which is the Partnership's reportable segment, OpCo. Consolidated net sales and provision for income taxes as disclosed in the consolidated statements of operations and depreciation and amortization and additions to property, plant and equipment as disclosed in the consolidated statements of cash flows are fully attributed to the OpCo segment, and as such, separate OpCo segment amounts are not repeated in the tables below.
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Significant segment expenses and other segment items
OpCo
Raw material, energy, manufacturing and logistics costs$167,267 $167,103 $344,884 $323,583 
Depreciation and amortization35,028 32,484 69,327 59,552 
Total cost of sales202,295 199,587 414,211 383,135 
Selling, general and administrative expenses6,441 5,402 12,669 12,074 
Other segment items (1)
146 (117)287 (1,088)
Interest expense—Westlake
OpCo$316 $353 $628 $621 
Corporate4,803 5,554 9,576 10,823 
$5,119 $5,907 $10,204 $11,444 
Net income
OpCo$88,218 $92,247 $175,608 $140,627 
A reconciliation of total segment net income to consolidated net income is as follows:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Net income from OpCo
$88,218 $92,247 $175,608 $140,627 
Corporate net loss
(5,856)(6,452)(11,591)(12,523)
Net income
$82,362 $85,795 $164,017 $128,104 
June 30,
2026		December 31,
2025
Total assets
OpCo
$1,179,376 $1,222,123 
Corporate
37,972 34,410 
$1,217,348 $1,256,533 
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(1)Other segment items includes interest expense—Westlake, other income, net and provision for income taxes.