v3.26.1
Consolidated Balance Sheets - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Current assets    
Cash and cash equivalents $ 44,290 $ 44,269
Receivable under the Investment Management Agreement—Westlake Corporation ("Westlake") 36,441 23,378
Accounts receivable, net—third parties 19,778 9,113
Inventories 3,093 2,769
Prepaid expenses and other current assets 219 406
Total current assets 148,903 143,506
Property, plant and equipment, net 871,606 886,012
Goodwill 5,814 5,814
Deferred charges and other assets, net 209,375 221,201
Total assets 1,235,698 1,256,533
Current liabilities    
Accrued and other liabilities 21,847 22,199
Total current liabilities 40,792 51,301
Deferred income taxes 1,520 1,546
Other liabilities 1,326 1,660
Total liabilities 443,312 454,181
Commitments and contingencies (Note 12)
EQUITY    
Total Westlake Chemical Partners LP partners' capital 256,090 258,536
Noncontrolling interest in Westlake Chemical OpCo LP ("OpCo") 536,296 543,816
Total equity 792,386 802,352
Total liabilities and equity 1,235,698 1,256,533
Publicly and Privately Held | Common units    
EQUITY    
Common unitholders 459,382 460,848
Westlake    
EQUITY    
General partner—Westlake (242,572) (242,572)
Westlake | Common units    
EQUITY    
Common unitholders 39,280 40,260
Affiliated Entity    
Current assets    
Accounts receivable, net—Westlake 45,082 63,571
Current liabilities    
Accounts payable 8,706 19,132
Affiliated Entity | Westlake    
Current liabilities    
Long-term debt payable to Westlake 399,674 399,674
Nonrelated Party    
Current assets    
Accounts receivable, net—third parties 19,778 9,113
Current liabilities    
Accounts payable $ 10,239 $ 9,970