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Westlake WLK Accrued Expenses

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Westlake Chemical Partners logo
Westlake Chemical PartnersWLKP
$19.14M-47.2%
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DowDOW
$1.01B-6.2%

Other financials

Income statement

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Revenue$3.3B+10.8%
Gross profit$652.0M+153%
Operating income$364.0M+434%
Net income$260.0M+283%
EPS (diluted)$2.01+281%

Balance sheet

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Cash & equivalents$1.7B-21.0%
Total debt$5.9B+6.4%
Total equity$8.7B-15.3%
Total assets$19.4B-6.6%

Cash flow

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Operating cash flow$318.0M+136%
CapEx$207.0M-22.5%
Free cash flow-$303.0M+6.8%

Valuation

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Market cap$9.9B-4.8%
Enterprise value$14.12B+2.1%
P/S0.9×0.0×

Profitability

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Gross margin9.6%-1.6pp
Operating margin-11%-11.9pp
Net margin-10.9%-11.6pp
FCF margin-4.6%-5.3pp

Returns & leverage

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Return on equity-13%-13.7pp
Debt / equity0.7×+0.1×
Current ratio2.5×0.0×

Where this comes from

Reported directly by Westlake in its filing.

Tagged under the XBRL concept us-gaap:AccrualForEnvironmentalLossContingencies.

The source filing: Westlake’s 10-Q, filed August 5, 2026.

Filed
Aug 5, 2026, 2:27 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001262823-26-000032

Environmental Contingencies and Reasonably Possible Matters. As of June 30, 2026 and December 31, 2025, the Company had accrued an estimated liability for environmental contingencies totaling approximately $66 and $69, respectively, most of which was classified as noncurrent liabilities. The Company's assessment of the potential impact of these environmental contingencies is subject to considerable uncertainty due to the complex, ongoing and evolving process of investigation and, if necessary, remediation, of such environmental contingencies, and the potential for technological and regulatory developments. As such, in addition to the amounts currently reserved for contingencies that are probable and reasonably estimable as discussed above, the Company may be subject to reasonably possible loss contingencies related to environmental matters in the range of $100 to $170.

Item 1. Financial Statements

FAQ

What is Westlake's accrued expenses?
Westlake (WLK) reported accrued expenses of $66M in Q2 2026.
How has Westlake's accrued expenses changed year-over-year?
Westlake's accrued expenses decreased by 95.5% year-over-year, from $1.48B to $66M.
What is the long-term trend for Westlake's accrued expenses?
Over 5 years (2020 to 2025), Westlake's accrued expenses has grown at a -39.1% compound annual growth rate (CAGR), from $821M to $69M.
What does accrued expenses mean?
Expenses incurred but not yet paid or invoiced — interest accruals, tax accruals, warranty reserves, and other timing differences.

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