v3.26.1
Segment Information
 3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Segment Information Segment Information
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 March 31,
20262025
Significant segment expenses and other segment items
OpCo
Raw material, energy, manufacturing and logistics costs$177,617 $156,480 
Depreciation and amortization34,299 27,068 
Total cost of sales211,916 183,548 
Selling, general and administrative expenses6,228 6,672 
Other segment items (1)
141 (971)
Interest expense—Westlake
OpCo$312 $268 
Corporate4,773 5,269 
$5,085 $5,537 
Net income
OpCo$87,390 $48,380 
A reconciliation of total segment net income to consolidated net income is as follows:
Three Months Ended March 31,
20262025
Net income from OpCo
$87,390 $48,380 
Corporate net loss
(5,735)(6,071)
Net income
$81,655 $42,309 
March 31,
2026		December 31,
2025
Total assets
OpCo
$1,201,556 $1,222,123 
Corporate
34,142 34,410 
$1,235,698 $1,256,533 
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(1)Other segment items includes interest expense—Westlake, other income, net and provision for income taxes.