v3.26.3
Segment Information (Tables)
 9 Months Ended
Sep. 30, 2026
Segment Reporting [Abstract]  
Segment Reporting
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 September 30,Nine Months Ended September 30,
2026202520262025
Significant segment expenses and other segment items
OpCo
Raw material, energy, manufacturing and logistics costs$178,359 $175,603 $523,243 $499,186 
Depreciation and amortization32,204 33,872 101,531 93,424 
Total cost of sales210,563 209,475 624,774 592,610 
Selling, general and administrative expenses7,335 6,579 20,004 18,653 
Other segment items (1)
(90)175 197 (913)
Interest expense—Westlake
OpCo$317 $357 $945 $978 
Corporate4,793 5,590 14,369 16,413 
$5,110 $5,947 $15,314 $17,391 
Net income
OpCo$96,651 $92,669 $272,259 $233,296 
A reconciliation of total segment net income to consolidated net income is as follows:
Three Months Ended September 30,Nine Months Ended September 30,
2026202520262025
Net income from OpCo
$96,651 $92,669 $272,259 $233,296 
Corporate net loss
(5,794)(6,455)(17,385)(18,978)
Net income
$90,857 $86,214 $254,874 $214,318 
September 30,
2026		December 31,
2025
Total assets
OpCo
$1,188,150 $1,222,123 
Corporate
37,054 34,410 
$1,225,204 $1,256,533 
_____________________________
(1)Other segment items include interest expense—Westlake, other income, net and provision for income taxes.