---
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"
generated_at: "2026-08-04T11:30:10.444943+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Westlake Q2 net income $260M vs loss $142M YoY; EBITDA $679M, debt cut $500M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001262823-26-000026
- JSON: https://secwatch.observer/filing/0001262823-26-000026.json
- Plain text: https://secwatch.observer/filing/0001262823-26-000026.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.