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Segment Information (Tables)
3 Months Ended
Mar. 31, 2025
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information, by Segment
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,
20252024
Significant segment expenses and other segment items
OpCo
Raw material, energy, manufacturing and logistics costs
$156,480 $154,499 
Depreciation and amortization27,068 27,994 
Total cost of sales183,548 182,493 
Selling, general and administrative expenses6,672 6,052 
Other segment items (1)
(971)(750)
Interest expense—Westlake
OpCo$268 $374 
Corporate5,269 6,207 
$5,537 $6,581 
Net income
OpCo$48,380 $96,878 
A reconciliation of total segment net income to consolidated net income is as follows:
Three Months Ended March 31,
20252024
Net income from OpCo
$48,380 $96,878 
Corporate net loss
(6,071)(7,232)
Net income
$42,309 $89,646 
March 31,
2025
December 31,
2024
Total assets
OpCo
$1,329,150 $1,238,420 
Corporate
42,202 49,536 
$1,371,352 $1,287,956 
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(1)Other segment items includes interest expense—Westlake, other income, net and provision for income taxes.