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v3.25.4

Consolidated Balance Sheets - USD ($) $ in Thousands | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Current assets |  |
Cash and cash equivalents | $ 44,269 | $ 58,316
Receivable under the Investment Management Agreement—Westlake Corporation ("Westlake") | 23,378 | 134,557
Accounts receivable, net—third parties | 9,113 | 11,576
Inventories | 2,769 | 4,058
Prepaid expenses and other current assets | 406 | 444
Total current assets | 143,506 | 240,926
Property, plant and equipment, net | 886,012 | 903,588
Goodwill | 5,814 | 5,814
Deferred charges and other assets, net | 221,201 | 137,628
Total assets | 1,256,533 | 1,287,956
Current liabilities |  |
Accrued and other liabilities | 22,199 | 16,920
Total current liabilities | 51,301 | 55,372
Deferred income taxes | 1,546 | 1,546
Other liabilities | 1,660 | 2,050
Total liabilities | 454,181 | 458,642
Commitments and contingencies (Note 16) |  |
EQUITY |  |
Total Westlake Chemical Partners LP partners' capital | 258,536 | 276,129
Noncontrolling interest in Westlake Chemical OpCo LP ("OpCo") | 543,816 | 553,185
Total equity | 802,352 | 829,314
Total liabilities and equity | 1,256,533 | 1,287,956
Affiliated Entity |  |
Current assets |  |
Accounts receivable, net—Westlake | 63,571 | 31,975
Current liabilities |  |
Accounts payable—third parties | 19,132 | 20,744
Nonrelated Party |  |
Current assets |  |
Accounts receivable, net—third parties | 9,113 | 11,576
Current liabilities |  |
Accounts payable—third parties | 9,970 | 17,708
Westlake |  |
EQUITY |  |
General partner—Westlake | (242,572) | (242,572)
Westlake | Affiliated Entity |  |
Current liabilities |  |
Long-term debt payable to Westlake | 399,674 | 399,674
Common units | Publicly and Privately Held |  |
EQUITY |  |
Limited partners' capital | 460,848 | 471,328
Common units | Westlake |  |
EQUITY |  |
Limited partners' capital | $ 40,260 | $ 47,373

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