{"schema_version":"secwatch.filing_event.v1","accession":"0001262823-24-000023","form_type":"8-K","ticker":"WLK","cik":"0001262823","company_name":"WESTLAKE CORP","filed_at":"2024-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.647580+00:00","generated_at":"2026-06-03T02:14:34.420885+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Westlake Q1 net income $174M ($1.34 EPS); HIP EBITDA record $264M","bullets":["Net sales $2,975M down 11% YoY; net income $174M down from $394M YoY.","HIP segment record Q1 income from operations $210M, EBITDA $264M (25% margin).","PEM segment operating income $22M down from $403M YoY due to weak demand.","Cash $3.1B, debt $4.9B; operating cash flow $169M in Q1.","Investor event focused on HIP segment on June 13, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001262823-24-000023","json":"https://secwatch.observer/filing/0001262823-24-000023.json","markdown":"https://secwatch.observer/filing/0001262823-24-000023.md","text":"https://secwatch.observer/filing/0001262823-24-000023.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1262823/000126282324000023/0001262823-24-000023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1262823/000126282324000023/wlk-20240501.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T02:14:34.420885+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"95f6e856324cbc3940cd6f1bffa485a9767a8967","claim":"WESTLAKE CORP reported first quarter 2024 results: revenue $2,975, net income $174, EPS $1.34.","evidence_excerpt":"except per share data and percentages) Three Months Ended March 31, 2024 Three Months Ended December 31, 2023 Three Months Ended March 31, 2023 Westlake Corporation Net sales $ 2,975 $ 2,826 $ 3,356 Income (loss) from operations $ 223 $ (552) $ 536 Net income (loss) attributable to Westlake Corporation $ 174 $ (497) $ 394 Diluted earnings (loss) per common","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1262823/000126282324000023/0001262823-24-000023-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter 2024"},{"label":"Revenue","value":"$2,975"},{"label":"Net income","value":"$174"},{"label":"EPS","value":"$1.34"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}