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WLKP · 10-Q filed May 6, 2026

WLKP earnings analysis

What we found in WLKP's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Westlake Chemical Partners LP (WLKP) reported strong Q1 2026 results, with revenue of $305.7 million, significantly exceeding the prior year's $237.6 million due to increased ethylene production. Net income attributable to the Partnership rose to $14.2 million, a notable increase from $4.9 million in Q1 2025. Operating cash flows also saw a substantial rise to $110.2 million from $45.8 million a year earlier, reflecting higher operational efficiency and volume increases.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue Exceeds Previous Year by 28.7%
Total revenue climbed to $305.7 million in Q1 2026, up 28.7% from $237.6 million in Q1 2025.
Net Income Soars to $14.2 Million
Net income attributable to the Partnership increased to $14.2 million from $4.9 million a year ago.
EBITDA Jumps by $46.2 Million
EBITDA reached $121.2 million in Q1 2026, a substantial increase from $75.0 million in Q1 2025.
MLP Distributable Cash Flow Increased Significantly
MLP distributable cash flow surged to $17.9 million, up from $4.7 million in the prior year.
Strong Operating Cash Flow
Cash from operating activities rose to $110.2 million, compared to $45.8 million for the same period last year.
Gross Margin Improvement
Gross profit margin increased to 30.7% in Q1 2026 from 22.8% in Q1 2025.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Higher Natural Gas Costs
The increase in natural gas prices by 33.9% in Q1 2026 impacted profitability despite higher sales volumes.
Dependence on Westlake for Revenue
Continuing reliance on Westlake for a significant portion of revenue may pose risks if relationship dynamics change.
Operational Risks Related to Production
Potential operational issues during production cycles could adversely affect cash flow and margins.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $70 Operating expenses $2 Left as operating profit $28
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.4
Gross margin
30.7%
Operating margin
28.38%
Guidance

What they said about what is next.

No explicit numeric guidance provided in the MD&A.

How we read the filing overall

The filing reads better than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-K · March 4, 2026
Westlake Chemical Partners (WLKP) operates a single U.S. ethylene business (three plants + 200-mile pipeline) and is highly integrated with Westlake via long-term contracts. The Ethylene Sales Agreement (95% of planned…
10-Q · October 31, 2025
Westlake Chemical Partners reported Q3 2025 net sales of $308,898 (in thousands) versus $277,0​95 (in thousands) a year ago, driven by higher ethylene prices and increased sales to Westlake but offset by higher ethane…
10-Q · August 6, 2025
Westlake Chemical Partners reported Q2 2025 net sales of $297.1 million (up $12.9 million vs Q2 2024) and net income of $85.8 million, with net income attributable to the Partnership of $14.6 million (up $0.2 million vs…
10-Q · May 2, 2025
Westlake Chemical Partners reported Q1 2025 net sales of $237,629,000 and net income of $42,309,000, with net income attributable to the Partnership of $4,948,000. Results reflect a production-driven volume shortfall…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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