v3.26.3
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
 9 Months Ended
Sep. 30, 2026
Sep. 30, 2025
Cash flows from operating activities    
Net income $ 254,874 $ 214,318
Adjustments to reconcile net income to net cash provided by operating activities    
Depreciation and amortization 101,531 93,424
Loss from disposition of property, plant and equipment 3,245 2,279
Other losses, net (12) 92
Changes in operating assets and liabilities    
Accounts receivable—third parties (13,874) (4,685)
Net accounts receivable—Westlake 20,005 (38,532)
Inventories (1,693) 980
Prepaid expenses and other current assets 329 (197)
Accounts payable—third parties (1,834) (508)
Accrued and other liabilities (2,844) 16,736
Deferred charges and other assets and others, net 2,478 (123,817)
Net cash provided by operating activities 362,205 160,090
Cash flows from investing activities    
Additions to property, plant and equipment (29,724) (69,988)
Investments with Westlake under the Investment Management Agreement (42,000) 0
Maturities of investments with Westlake under the Investment Management Agreement 0 120,000
Net cash provided by (used for) investing activities (71,724) 50,012
Cash flows from financing activities    
Proceeds from debt payable to Westlake 124,500 135,000
Repayment of debt payable to Westlake (124,500) (135,000)
Distributions to noncontrolling interest retained in OpCo by Westlake (237,253) (180,645)
Distributions to unitholders (49,848) (49,837)
Net cash used for financing activities (287,101) (230,482)
Net increase (decrease) in cash and cash equivalents 3,380 (20,380)
Cash and cash equivalents at beginning of period 44,269 58,316
Cash and cash equivalents at end of period $ 47,649 $ 37,936