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v3.25.4

Consolidated Statements of Cash Flows - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Cash flows from operating activities |  |  |
Net income | $ 298,576 | $ 369,159 | $ 334,626
Adjustments to reconcile net income to net cash provided by operating activities |  |  |
Depreciation and amortization | 127,978 | 111,899 | 110,203
Loss from disposition of property, plant and equipment | 2,754 | 2,345 | 4,933
Other gains, net | (11) | (182) | (27)
Changes in operating assets and liabilities |  |  |
Accounts receivable—third parties | 2,474 | 7,221 | 1,332
Net accounts receivable—Westlake | (32,029) | 25,737 | 27,331
Inventories | 1,289 | 374 | 283
Prepaid expenses and other current assets | 38 | (2) | (137)
Accounts payable—third parties | (2,353) | (2,693) | 1,569
Accrued and other liabilities | 6,915 | (5,821) | 4,026
Deferred charges and other assets and others, net | (125,162) | (23,036) | (32,140)
Net cash provided by operating activities | 280,469 | 485,001 | 451,999
Cash flows from investing activities |  |  |
Additions to property, plant and equipment | (78,817) | (48,971) | (46,821)
Investments with Westlake under the Investment Management Agreement | (10,000) | (40,000) | (174,116)
Maturities of investments with Westlake under the Investment Management Agreement | 120,000 | 0 | 145,000
Net cash provided by (used for) investing activities | 31,183 | (88,971) | (75,937)
Cash flows from financing activities |  |  |
Proceeds from debt payable to Westlake | 173,500 | 219,000 | 209,250
Repayment of debt payable to Westlake | (173,500) | (219,000) | (209,250)
Distributions to noncontrolling interest retained in OpCo by Westlake | (259,247) | (329,898) | (315,805)
Distributions to unitholders | (66,452) | (66,435) | (66,420)
Net cash used for financing activities | (325,699) | (396,333) | (382,225)
Net decrease in cash and cash equivalents | (14,047) | (303) | (6,163)
Cash and cash equivalents at beginning of the year | 58,316 | 58,619 | 64,782
Cash and cash equivalents at end of the year | $ 44,269 | $ 58,316 | $ 58,619

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