{"schema_version":"secwatch.filing_event.v1","accession":"0001262823-26-000026","form_type":"8-K","ticker":"WLK","cik":"0001262823","company_name":"WESTLAKE CORP","filed_at":"2026-08-04T11:27:36+00:00","discovered_at":"2026-08-04T11:30:03.443306+00:00","generated_at":"2026-08-04T11:30:10.444943+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Westlake Q2 net income $260M vs loss $142M YoY; EBITDA $679M, debt cut $500M","bullets":["Net income $260M ($2.01 diluted EPS) vs Q2 2025 net loss $142M ($1.11 loss); EBITDA $679M vs $340M excl. items.","PEM segment EBITDA $416M (21% margin) vs $52M YoY; HIP EBITDA $276M (22% margin) flat YoY.","Reduced debt by $500M, returned $99M to shareholders; new $1.5B revolver due 2031.","Three-pillar profitability plan on track for $600M FY 2026 benefit; ~$150M benefit in Q2.","Completed acquisition of PVC/VCM site in Wilhelmshaven, Germany."],"urls":{"canonical":"https://secwatch.observer/filing/0001262823-26-000026","json":"https://secwatch.observer/filing/0001262823-26-000026.json","markdown":"https://secwatch.observer/filing/0001262823-26-000026.md","text":"https://secwatch.observer/filing/0001262823-26-000026.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1262823/000126282326000026/0001262823-26-000026-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1262823/000126282326000026/wlk-20260804.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-04T11:30:10.444943+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}