0001262823-26-000022 | 10-Q | XBRL Viewer

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Long-Term Debt (Schedule of Long-term Debt) (Details) € in Millions, $ in Millions	Apr. 27, 2026	Mar. 31, 2026 USD ($)	Mar. 31, 2026 EUR (€)	Dec. 31, 2025 USD ($)
Debt Instrument [Line Items]
Total long-term debt, principal amount		$ 5,664		$ 5,680
Unamortized discount and debt issuance costs		94		96
Long-term debt, carrying value		5,570		5,584
Current portion		496		497
Long-term debt, carrying value, net of current portion		$ 5,074		5,087
Senior Notes \| 3.6% Senior Notes Due 2026
Debt Instrument [Line Items]
Stated interest rate (percent)		3.60%	3.60%
Total long-term debt, principal amount		$ 496		496
Current portion		$ 496		496
Senior Notes \| 3.6% Senior Notes Due 2026 \| Subsequent Event
Debt Instrument [Line Items]
Percentage of principal amount redeemed	100.00%
Senior Notes \| Loan related to tax-exempt waste disposal revenue bonds due 2027
Debt Instrument [Line Items]
Stated interest rate (percent)		2.50%	2.50%
Total long-term debt, principal amount		$ 11		11
Senior Notes \| 1.625% Senior Notes Due 2029
Debt Instrument [Line Items]
Stated interest rate (percent)		1.625%	1.625%
Total long-term debt, principal amount		$ 805	€ 700	822
Senior Notes \| 3.375% Senior Notes Due 2030
Debt Instrument [Line Items]
Stated interest rate (percent)		3.375%	3.375%
Total long-term debt, principal amount		$ 300		300
Senior Notes \| 3.50% Senior Notes Due 2032
Debt Instrument [Line Items]
Stated interest rate (percent)		3.50%	3.50%
Total long-term debt, principal amount		$ 250		250
Senior Notes \| 5.55% Senior Notes Due November 2035
Debt Instrument [Line Items]
Stated interest rate (percent)		5.55%	5.55%
Total long-term debt, principal amount		$ 600		600
Senior Notes \| 2.875% Senior Notes Due 2041
Debt Instrument [Line Items]
Stated interest rate (percent)		2.875%	2.875%
Total long-term debt, principal amount		$ 350		350
Senior Notes \| 5.0% Senior Notes Due 2046
Debt Instrument [Line Items]
Stated interest rate (percent)		5.00%	5.00%
Total long-term debt, principal amount		$ 700		700
Senior Notes \| 4.375% Senior Notes Due 2047
Debt Instrument [Line Items]
Stated interest rate (percent)		4.375%	4.375%
Total long-term debt, principal amount		$ 500		500
Senior Notes \| 3.125% Senior Notes Due 2051
Debt Instrument [Line Items]
Stated interest rate (percent)		3.125%	3.125%
Total long-term debt, principal amount		$ 600		600
Senior Notes \| 6.375% Senior Notes Due November 2055
Debt Instrument [Line Items]
Stated interest rate (percent)		6.375%	6.375%
Total long-term debt, principal amount		$ 600		600
Senior Notes \| 3.375% Senior Notes Due 2061
Debt Instrument [Line Items]
Stated interest rate (percent)		3.375%	3.375%
Total long-term debt, principal amount		$ 450		450
Senior Notes \| Term Loan Due 2026
Debt Instrument [Line Items]
Total long-term debt, principal amount		0		1
Current portion		0		1
Line of Credit \| ACI Revolver Loan
Debt Instrument [Line Items]
Total long-term debt, principal amount		$ 2		$ 0

Description of Business and Basis of Presentation	3 Months Ended
Description of Business and Basis of Presentation	Mar. 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business and Basis of Presentation	Description of Business and Basis of Presentation Description of Business Westlake Corporation (the "Company") operates as an integrated global manufacturer and marketer of housing and infrastructure products and performance and essential materials. These products include some of the most widely used materials in the world, which are fundamental to many diverse consumer and industrial markets, including residential construction, flexible and rigid packaging, automotive products, healthcare products, materials used in turbines to generate wind energy, water treatment, coatings as well as other durable and non-durable goods. The Company's customers range from large chemical processors and plastics fabricators to small construction contractors, municipalities and supply warehouses throughout North America, Europe and Asia. Basis of Presentation The accompanying unaudited consolidated interim financial statements were prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC") for interim periods. Accordingly, certain information and footnotes required for complete financial statements under generally accepted accounting principles in the United States ("U.S. GAAP") have not been included. These interim consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto of the Company, included in the annual report on Form 10-K for the fiscal year ended December 31, 2025 (the "2025 Form 10-K"), filed with the SEC on February 26, 2026. These consolidated financial statements have been prepared in conformity with the accounting principles and practices as disclosed in the notes to the consolidated financial statements of the Company for the fiscal year ended December 31, 2025. In the opinion of the Company's management, the accompanying unaudited consolidated interim financial statements reflect all adjustments (consisting only of normal recurring adjustments) that are necessary for a fair statement of the Company's financial position as of March 31, 2026, its results of operations for the three months ended March 31, 2026 and 2025, and the changes in its cash position for the three months ended March 31, 2026 and 2025. Results of operations and changes in cash position for the interim periods presented are not necessarily indicative of the results that will be realized for the fiscal year ending December 31, 2026 or any other interim period. The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Recently Issued Accounting Pronouncements Accounting for Government Grants Received by Business Entities (ASU 2025-10) In December 2025, the FASB issued an accounting standards update to establish authoritative guidance on recognition, measurement, presentation, and disclosure of government grants received by business entities. The amendments define government grants as transfers of monetary or tangible non-monetary assets from a government to a business entity (excluding exchange transactions) and leverages principles from IAS 20 while tailoring certain U.S. GAAP requirements. The amendments are effective for annual periods beginning after December 15, 2028, for public business entities, with early adoption is permitted. The transition options include modified prospective, modified retrospective, or full retrospective. The Company is in the process of evaluating the impact of this standard on the Company's consolidated financial statements. Hedge Accounting Improvements (ASU 2025-09) In November 2025, the FASB issued an accounting standards update to clarify and improve certain aspects of hedge accounting guidance in ASC 815. The amendments address five specific areas: (1) similar risk assessment for cash flow hedges, (2) hedging interest payments on choose-your-rate debt, (3) cash flow hedges of nonfinancial forecasted transactions, (4) net written options as hedging instruments, and (5) foreign currency-denominated debt designated as both a hedging instrument and hedged item. The amendments more closely align hedge accounting with the economics of an entity's risk management activities. The amendments are effective for annual periods beginning after December 15, 2026, for public business entities with early adoption permitted. Entities should apply the new guidance prospectively. The Company is in the process of evaluating the impact of this standard on the Company's consolidated financial statements. Targeted Improvements to the Accounting for Internal-Use Software (ASU 2025-06) In September 2025, the Financial Accounting Standards Board ("FASB") issued an accounting standards update to modernize the accounting for software costs to increase the operability of the recognition guidance considering different methods of software development and clarify the criteria for capitalizing software costs. The amendments are effective for annual reporting periods beginning after December 15, 2027 and interim reporting periods within those annual reporting periods, with an early adoption permitted as of the beginning of an annual reporting period. Entities should apply the new guidance either retrospectively, prospectively, or via a modified prospective transition method. The Company is in the process of evaluating the impact of this standard on the Company's consolidated financial statements. Disaggregation of Income Statement Expenses (ASU 2024-03) In November 2024, the FASB issued an accounting standards update requiring public entities to disclose, on an annual and interim basis, detailed information about the types of expenses in relevant expense captions presented on the face of the income statement, including amounts for inventory purchases, employee compensation, depreciation and amortization of intangible assets and a qualitative description for remaining amounts not separately disaggregated. Additionally, the update requires disclosure of total selling expenses, and in annual periods, an entity's definition of selling expenses. The amendments in this update are effective for annual reporting periods beginning after December 15, 2026, and interim periods beginning after December 15, 2027 and are to be applied either prospectively or retrospectively. The Company is currently evaluating the impact of the update on the disclosures in the Company's consolidated financial statements. Recently Adopted Accounting Pronouncements Measurement of Credit Losses for Accounts Receivable and Contract Assets (ASU 2025-05) In July 2025, the FASB issued an accounting standards update to add a practical expedient in developing reasonable and supportable forecasts as part of estimating expected credit losses. All entities may elect a practical expedient that assumes the current conditions as of the balance sheet date do not change for the remaining life of the asset. The amendments in this update are effective for annual reporting periods beginning after December 15, 2025 and interim reporting periods within those annual reporting periods, with early adoption permitted. Entities should apply the new guidance prospectively. The Company adopted the standard electing a practical expedient effective January 1, 2026, and the adoption of this accounting standard did not have a material impact on its consolidated statements of financial position, results of operations, or cash flows, or on related financial statement disclosures.

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Cash flows from operating activities
Net loss	$ (157)	$ (35)
Adjustments to reconcile net loss to net cash provided by operating activities
Depreciation and amortization	284	283
Stock-based compensation expense	7	7
Loss from disposition and write-off of property, plant and equipment	6	5
Deferred income taxes	34	(1)
Other gains, net	(4)	0
Changes in operating assets and liabilities, net of effect of business acquisition
Accounts receivable	(183)	(165)
Inventories	(8)	(74)
Prepaid expenses and other current assets	25	11
Accounts payable	33	135
Accrued and other liabilities	(73)	(42)
Other, net	(58)	(201)
Net cash used for operating activities	(94)	(77)
Cash flows from investing activities
Acquisition of business, net of cash acquired	(62)	0
Additions to investments in unconsolidated subsidiaries	0	(6)
Additions to property, plant and equipment	(209)	(248)
Proceeds from maturities and paydown of available-for-sale securities	33	0
Purchase of available-for-sale securities	(35)	(183)
Other, net	2	3
Net cash used for investing activities	(271)	(434)
Cash flows from financing activities
Distributions to noncontrolling interests	(10)	(10)
Dividends paid	(68)	(68)
Repurchase of common stock for treasury	0	(30)
Other, net	(4)	(7)
Net cash used for financing activities	(82)	(115)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(5)	4
Net decrease in cash, cash equivalents and restricted cash	(452)	(622)
Cash, cash equivalents and restricted cash at beginning of period	2,740	2,935
Cash, cash equivalents and restricted cash at end of period	$ 2,288	$ 2,313

Segment Information (Segment Reporting Information) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Segment Reporting Information [Line Items]
Net sales	$ 2,652	$ 2,846
Cost of sales	2,540	2,614
Income (loss) from operations	(172)	(32)
Depreciation and amortization	284	283
Other income, net	38	37
Provision for (benefit from) income taxes	(33)	1
Capital expenditures	209	248
Operating Segments
Segment Reporting Information [Line Items]
Income (loss) from operations	(155)	(15)
Depreciation and amortization	281	280
Other income, net	11	11
Provision for (benefit from) income taxes	(34)	(3)
Capital expenditures	201	246
Operating Segments \| Performance and Essential Materials Segment
Segment Reporting Information [Line Items]
Net sales	1,659	1,850
Raw material, energy and manufacturing costs	1,620	1,784
Depreciation and amortization segment expenses	208	214
Cost of sales	1,828	1,998
Selling, general and administrative expenses	110	103
Depreciation and amortization	13	13
Restructuring, transaction and integration-related costs	17	7
Income (loss) from operations	(211)	(163)
Depreciation and amortization	221	227
Other income, net	9	9
Provision for (benefit from) income taxes	(47)	(36)
Capital expenditures	149	212
Operating Segments \| Performance and Essential Materials Segment \| Performance Materials
Segment Reporting Information [Line Items]
Net sales	1,003	1,056
Operating Segments \| Performance and Essential Materials Segment \| Essential Materials
Segment Reporting Information [Line Items]
Net sales	656	794
Operating Segments \| Housing and Infrastructure Products Segment
Segment Reporting Information [Line Items]
Net sales	993	996
Raw material, energy and manufacturing costs	771	687
Depreciation and amortization segment expenses	40	35
Cost of sales	811	722
Selling, general and administrative expenses	105	108
Depreciation and amortization	20	18
Restructuring, transaction and integration-related costs	1	0
Income (loss) from operations	56	148
Depreciation and amortization	60	53
Other income, net	2	2
Provision for (benefit from) income taxes	13	33
Capital expenditures	52	34
Operating Segments \| Housing and Infrastructure Products Segment \| Housing Products
Segment Reporting Information [Line Items]
Net sales	788	838
Operating Segments \| Housing and Infrastructure Products Segment \| Infrastructure Products
Segment Reporting Information [Line Items]
Net sales	205	158
Intersegment sales
Segment Reporting Information [Line Items]
Net sales	98	108
Intersegment sales \| Performance and Essential Materials Segment
Segment Reporting Information [Line Items]
Net sales	98	108
Intersegment sales \| Housing and Infrastructure Products Segment
Segment Reporting Information [Line Items]
Net sales	0	0
Corporate and other
Segment Reporting Information [Line Items]
Income (loss) from operations	(17)	(17)
Depreciation and amortization	3	3
Other income, net	27	26
Provision for (benefit from) income taxes	1	4
Capital expenditures	$ 8	$ 2

Long-Term Debt (Narrative) (Details) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Debt Disclosure [Abstract]
Unamortized debt issuance cost	$ 41	$ 42

Goodwill

3 Months Ended

Mar. 31, 2026

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

The carrying amounts and changes in the carrying amount of goodwill for the three months ended March 31, 2026 were as follows:


	Housing and Infrastructure Products Segment		Performance and Essential Materials Segment		Total


Net balances at December 31, 2025	$	1,145	$	169	$	1,314
Goodwill acquired during the period	34		—		34


Effects of changes in foreign exchange rates	(2)		(1)		(3)
Net balances at March 31, 2026	$	1,177	$	168	$	1,345

The goodwill balance is presented net of accumulated impairment losses of $855 as of March 31, 2026 and December 31, 2025, in the Performance and Essential Materials segment.

- Definition

The entire disclosure for goodwill.

+ References + Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2026
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Goodwill (Tables)

3 Months Ended

Mar. 31, 2026

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The carrying amounts and changes in the carrying amount of goodwill for the three months ended March 31, 2026 were as follows:


	Housing and Infrastructure Products Segment		Performance and Essential Materials Segment		Total


Net balances at December 31, 2025	$	1,145	$	169	$	1,314
Goodwill acquired during the period	34		—		34


Effects of changes in foreign exchange rates	(2)		(1)		(3)
Net balances at March 31, 2026	$	1,177	$	168	$	1,345

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

Inventories (Details) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Inventory Disclosure [Abstract]
Finished products	$ 1,030	$ 1,030
Feedstock, additives, chemicals and other raw materials	384	366
Materials and supplies	263	257
Inventories	$ 1,677	$ 1,653

Loss and Dividends per Share (Tables)

3 Months Ended

Mar. 31, 2026

Earnings and Dividends Per Share [Abstract]

Schedule Of Net Income Attributable To Common Stockholders

Diluted earnings per share include the effects of certain stock options and performance stock units. Diluted loss per share excludes the effects of certain stock options and performance stock units because the effect of including them would have been antidilutive.


	Three Months Ended March 31,
	2026		2025
Net loss attributable to Westlake Corporation	$	(169)	$	(40)
Less:
Net loss attributable to participating securities	(1)		—
Net loss attributable to common stockholders	$	(168)	$	(40)

Reconciliation Of Denominator For Basic And Diluted Earnings Per Share

The following table reconciles the denominator for the basic and diluted loss per share computations shown in the consolidated statements of operations:


	Three Months Ended March 31,
	2026		2025
Weighted average common shares—basic	127,992,500		128,308,537
Plus incremental shares from:
Assumed exercise of options and vesting of performance stock units	—		—
Weighted average common shares—diluted	127,992,500		128,308,537

Loss per common share attributable to Westlake Corporation:
Basic	$	(1.31)	$	(0.31)
Diluted	$	(1.31)	$	(0.31)

Dividends Per Share

Dividends per Share

Dividends declared per common share for the three months ended March 31, 2026 and 2025 were as follows:


	Three Months Ended March 31,
	2026		2025
Dividends per common share	$	0.5300	$	0.5250

Financial Instruments (Available-For-Sale Debt Securities) (Details) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Investments, Debt and Equity Securities [Abstract]
Available-for-sale securities	$ 205	$ 204
Debt Securities, Available-for-Sale [Line Items]
Cost	205	203
Within one year	72	63
One to five years	123	128
Six to ten years	1	2
After ten years	9	10
Available-for-sale securities	205	204
Within one year	72	63
One to five years	123	129
Six to ten years	1	2
After ten years	9	10
Corporate bonds
Investments, Debt and Equity Securities [Abstract]
Available-for-sale securities	116	109
Debt Securities, Available-for-Sale [Line Items]
Cost	116	108
Available-for-sale securities	116	109
U.S. government treasury securities
Investments, Debt and Equity Securities [Abstract]
Available-for-sale securities	39	37
Debt Securities, Available-for-Sale [Line Items]
Cost	39	37
Available-for-sale securities	39	37
U.S. federal agency securities
Investments, Debt and Equity Securities [Abstract]
Available-for-sale securities	11	13
Debt Securities, Available-for-Sale [Line Items]
Cost	11	13
Available-for-sale securities	11	13
Asset-backed securities
Investments, Debt and Equity Securities [Abstract]
Available-for-sale securities	34	37
Debt Securities, Available-for-Sale [Line Items]
Cost	34	37
Available-for-sale securities	34	37
Supranational securities
Investments, Debt and Equity Securities [Abstract]
Available-for-sale securities	5	8
Debt Securities, Available-for-Sale [Line Items]
Cost	5	8
Available-for-sale securities	$ 5	$ 8

Segment Information (Tables)

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

Segment Reporting Information


	Three Months Ended March 31,
	2026		2025
Net external sales
Housing and Infrastructure Products
Housing Products	$	788	$	838
Infrastructure Products	205		158
Total Housing and Infrastructure Products	993		996
Performance and Essential Materials
Performance Materials	1,003		1,056
Essential Materials	656		794
Total Performance and Essential Materials	1,659		1,850
Total reportable segments and consolidated	$	2,652	$	2,846

Intersegment sales
Housing and Infrastructure Products	$	—	$	—
Performance and Essential Materials	98		108
Total reportable segments	$	98	$	108

Significant segment expenses
Housing and Infrastructure Products
Raw material, energy, manufacturing and logistics costs	$	771	$	687
Depreciation and amortization	40		35
Total cost of sales	$	811	$	722
Selling, general and administrative expenses	105		108
Depreciation and amortization	20		18
Restructuring, transaction and integration-related costs	1		—

Performance and Essential Materials
Raw material, energy, manufacturing and logistics costs	$	1,620	$	1,784
Depreciation and amortization	208		214
Total cost of sales	$	1,828	$	1,998
Selling, general and administrative expenses	110		103
Depreciation and amortization	13		13

Restructuring, transaction and integration-related costs	17		7


	Three Months Ended March 31,
	2026		2025
Income (loss) from operations
Housing and Infrastructure Products	$	56	$	148
Performance and Essential Materials	(211)		(163)
Total reportable segments	$	(155)	$	(15)

Depreciation and amortization
Housing and Infrastructure Products	$	60	$	53
Performance and Essential Materials	221		227
Total reportable segments	281		280
Corporate and other	3		3
Consolidated	$	284	$	283

Other income, net
Housing and Infrastructure Products	$	2	$	2
Performance and Essential Materials	9		9
Total reportable segments	11		11
Corporate and other	27		26
Consolidated	$	38	$	37

Provision for (benefit from) income taxes
Housing and Infrastructure Products	$	13	$	33
Performance and Essential Materials	(47)		(36)
Total reportable segments	(34)		(3)
Corporate and other	1		4
Consolidated	$	(33)	$	1

Capital expenditures
Housing and Infrastructure Products	$	52	$	34
Performance and Essential Materials	149		212
Total reportable segments	201		246
Corporate and other	8		2
Consolidated	$	209	$	248

Reconciliation Of Total Segment Income From Operations To Consolidated Income Before Income Taxes

A reconciliation of total reportable segments loss from operations to consolidated loss before income taxes is as follows:


	Three Months Ended March 31,
	2026		2025
Total reportable segments loss from operations	$	(155)	$	(15)
Corporate and other loss from operations	(17)		(17)
Interest expense	(56)		(39)
Other income, net	38		37
Loss before income taxes	$	(190)	$	(34)

Total Assets


	March 31, 2026		December 31, 2025
Total assets
Housing and Infrastructure Products	$	5,194	$	4,913
Performance and Essential Materials (1)	11,974		12,091
Total reportable segments	17,168		17,004
Corporate and other	2,539		2,957
Consolidated	$	19,707	$	19,961

______________________________

(1)Includes equity method investments of $1,049 and $1,062 as of March 31, 2026 and December 31, 2025, respectively

Supplemental Information (Tables)

3 Months Ended

Mar. 31, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Changes in Investment

The Company accounts for its investment in LACC under the equity method of accounting and the change for the three months ended March 31, 2026 was as follows:


	Investment in LACC





Balance at December 31, 2025	$	991


Depreciation and amortization	(13)

Balance at March 31, 2026	$	978

Contract with Customer, Contract Asset, Contract Liability, and Receivable

The total contract liabilities, primarily included in other liabilities on the balance sheet, were as follows:


	Three Months Ended March 31,
	2026		2025
Balance at January 1,	$	147	$	62
Revenues recognized that were included in the contract liability balances at the beginning of the period	(1)		(1)

Balance at March 31,	$	146	$	61

Restructuring and Related Costs

The following table sets forth the accrual activity related to the closure of the Pernis facility included in accrued and other liabilities, and other liabilities in the Company's consolidated balance sheets and the cumulative charges recognized:


	Asset Retirement Obligations		Severance and Separation Costs		Contract Termination and Other Costs		Total
Balances at December 31, 2025	$	99	$	25	$	102	$	226
2026 charges and change in estimates	4		2		(2)		4
Payments	(13)		(11)		(4)		(28)

Foreign currency translation	(2)		—		(2)		(4)
Balances at March 31, 2026	$	88	$	16	$	94	$	198










Cumulative charges recognized as of March 31, 2026	$	126	$	29	$	156	$	311

The following table sets forth the accrual activity related to the closure of the Chlorovinyls and Styrene facilities included in accrued and other liabilities, and other liabilities in the Company's consolidated balance sheets:


	Asset Retirement Obligations		Severance and Separation Costs		Other Plant Shutdown Costs		Total
Balances at December 31, 2025	$	52	$	17	$	7	$	76
2026 charges and change in estimates	—		3		8		11
Payments	(18)		(16)		(10)		(44)



Balances at March 31, 2026	$	34	$	4	$	5	$	43
Cumulative charges recognized as of March 31, 2026	$	52	$	20	$	15	$	87

Acquisitions	3 Months Ended
Acquisitions	Mar. 31, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]
Acquisition	Acquisition On January 5, 2026, the Company completed the acquisition of the global compounding solutions businesses of the ACI/Perplastic Group (collectively, "ACI") for a preliminary purchase price of approximately $124, subject to various adjustments. As of March 31, 2026, $42 of the preliminary purchase price is accrued. ACI is a Portugal-based global manufacturer of specialty materials serving the wire and cable sectors. The Company's acquisition consisted of all the equity interest of ACI's entities operating manufacturing locations in Portugal, Mexico, Tunisia and Romania and certain assets located in China. The assets acquired and liabilities assumed and the results of operations of ACI are included in the Housing and Infrastructure Products segment. As a result of this acquisition, the Company preliminarily recognized total intangible assets of $67 and goodwill of $34 on the consolidated balance sheets. The intangible assets primarily comprise of customer relationships and developed technology, with estimated useful lives in the range of 16 to 18 years. The goodwill is primarily attributable to the assembled workforce, synergies and growth in new market segments expected to arise after the acquisition. As of March 31, 2026, the ACI purchase price allocation is not final and is subject to change.

- Definition

The entire disclosure for business combination.

+ References

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+ Details

Long-Term Debt (Tables)

3 Months Ended

Mar. 31, 2026

Debt Disclosure [Abstract]

Schedule Of Long-Term Debt

Long-term debt consisted of the following:


	March 31, 2026		December 31, 2025


3.60% senior notes due August 2026 (the "3.60% 2026 Senior Notes") (1)	$	496		$	496
Loan related to tax-exempt waste disposal revenue bonds due December 2027 (2)	11			11
1.625% €700 million senior notes due July 2029 (the "1.625% 2029 Senior Notes") (1)	805			822
3.375% senior notes due June 2030 (the "3.375% 2030 Senior Notes") (1)	300			300
3.50% senior notes due November 2032 (the "3.50% 2032 tax-exempt GO Zone Refunding Senior Notes") (1)	250			250
5.550% senior notes due November 2035 (the "5.550% 2035 Senior Notes") (1)	600			600
2.875% senior notes due August 2041 (the "2.875% 2041 Senior Notes") (1)	350			350
5.00% senior notes due August 2046 (the "5.00% 2046 Senior Notes") (1)	700			700
4.375% senior notes due November 2047 (the "4.375% 2047 Senior Notes") (1)	500			500
3.125% senior notes due August 2051 (the "3.125% 2051 Senior Notes") (1)	600			600
6.375% senior notes due November 2055 (the "6.375% 2055 Senior Notes") (1)	600			600
3.375% senior notes due August 2061 (the "3.375% 2061 Senior Notes") (1)	450			450
Term loans due March 2026	—			1
ACI revolver loan	2			—
Total long-term debt, principal amount	5,664			5,680
Less:
Unamortized discount and debt issuance costs	94			96
Long-term debt, carrying value	5,570			5,584
Less current portion:
3.60% 2026 Senior Notes (3)	496			496
Current portion of term loans	—			1
Total current portion	496			497
Long-term debt, carrying value, net of current portion	$	5,074		$	5,087

______________________________

(1) The par call dates for these Senior Notes are between three to six months prior to the respective maturity dates, except for the 3.50% 2032 tax-exempt GO Zone Refunding Senior Notes for which the par call date is November 2027.

(2) Interest on the waste disposal revenue bonds accrues at a rate determined by a remarketing agent. The interest rate on the waste disposal revenue bonds at March 31, 2026 was 2.50%.

(3) On April 27, 2026, the Company provided notice of redemption with respect to all of its outstanding 3.60% 2026 Senior Notes at a redemption price equal to 100% of the principal amount of the notes being redeemed, plus accrued and unpaid interest to the redemption date, which is May 29, 2026.

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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-Section S99
-Paragraph 1
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+ Details

Financial Instruments (Cost and Fair Value of Available-For-Sale Debt Securities) (Details) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Available-for-sale debt securities
Cost	$ 205	$ 203
Fair Value	205	204
Cost
Within one year	72	63
One to five years	123	128
Six to ten years	1	2
After ten years	9	10
Cost	205	203
Fair Value
Within one year	72	63
One to five years	123	129
Six to ten years	1	2
After ten years	9	10
Fair Value	205	204
Corporate bonds
Available-for-sale debt securities
Cost	116	108
Fair Value	116	109
Cost
Cost	116	108
Fair Value
Fair Value	116	109
U.S. government treasury securities
Available-for-sale debt securities
Cost	39	37
Fair Value	39	37
Cost
Cost	39	37
Fair Value
Fair Value	39	37
U.S. federal agency securities
Available-for-sale debt securities
Cost	11	13
Fair Value	11	13
Cost
Cost	11	13
Fair Value
Fair Value	11	13
Asset-backed securities
Available-for-sale debt securities
Cost	34	37
Fair Value	34	37
Cost
Cost	34	37
Fair Value
Fair Value	34	37
Supranational securities
Available-for-sale debt securities
Cost	5	8
Fair Value	5	8
Cost
Cost	5	8
Fair Value
Fair Value	$ 5	$ 8

Accounts Payable (Details) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Accounts and Notes Payable [Line Items]
Notes and other short-term payable	$ 30	$ 28
Accounts payable	811	783
Nonrelated Party
Accounts and Notes Payable [Line Items]
Accounts payable	765	737
Related Party
Accounts and Notes Payable [Line Items]
Accounts payable	$ 16	$ 18

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

Inventories (Tables)

3 Months Ended

Mar. 31, 2026

Inventory Disclosure [Abstract]

Schedule of Inventory

Inventories consisted of the following:


	March 31, 2026		December 31, 2025
Finished products	$	1,030	$	1,030
Feedstock, additives, chemicals and other raw materials	384		366
Materials and supplies	263		257
Inventories	$	1,677	$	1,653

Segment Information (Additional Information) (Detail)	3 Months Ended
Segment Information (Additional Information) (Detail)	Mar. 31, 2026 Segment
Segment Reporting [Abstract]
Number of operating segments	2
Number of reportable segments	2

Westlake Chemical Partners LP (Details) - USD ($) $ in Millions		3 Months Ended	12 Months Ended
	Oct. 04, 2018	Mar. 31, 2026	Dec. 31, 2014
Related Party Transaction [Line Items]
Partners' capital, sold in public offering (in shares)			12,937,500
Partners' Units, Maximum Aggregate Offering Amount, ATM	$ 50
Subsidiary of Common Parent \| Limited Partner \| Westlake Chemical OpCo LP
Related Party Transaction [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest		22.80%
Limited Liability Company or Limited Partnership, Members or Limited Partners, Ownership Interest		77.20%
Subsidiary of Common Parent \| Limited Partner \| Westlake Chemical Partners LP
Related Party Transaction [Line Items]
Limited Liability Company or Limited Partnership, Members or Limited Partners, Ownership Interest		40.10%
Ownership interest (in shares)		14,122,230

Westlake Chemical Partners LP	3 Months Ended
Westlake Chemical Partners LP	Mar. 31, 2026
Partners' Capital [Abstract]
Westlake Chemical Partners LP	Westlake Chemical Partners LP In 2014, the Company formed Westlake Chemical Partners LP ("Westlake Partners") to operate, acquire and develop ethylene production facilities and related assets. Also in 2014, Westlake Partners completed its initial public offering of 12,937,500 common units. As of March 31, 2026, Westlake Partners had a 22.8% limited partner interest in Westlake Chemical OpCo LP ("OpCo"), and the Company retained a 77.2% limited partner interest in OpCo and a significant interest in Westlake Partners through the Company's ownership of Westlake Partners' general partner, 40.1% of the limited partner interests (consisting of 14,122,230 common units) and incentive distribution rights. On October 4, 2018, Westlake Partners and Westlake Chemical Partners GP LLC, the general partner of Westlake Partners, entered into an Equity Distribution Agreement with UBS Securities LLC, Barclays Capital Inc., Citigroup Global Markets Inc., Deutsche Bank Securities Inc., RBC Capital Markets, LLC, Merrill Lynch, Pierce, Fenner & Smith Incorporated and Wells Fargo Securities, LLC to offer and sell Westlake Partners' common units, from time to time, up to an aggregate offering amount of $50. This Equity Distribution Agreement was amended on February 28, 2020 to reference a new shelf registration and subsequent renewals thereof for utilization under this agreement. No common units were issued under this program as of March 31, 2026.

Financial Instruments (Narrative) (Details) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Investments, Debt and Equity Securities [Abstract]
Restricted cash and cash equivalents	$ 17	$ 16

Segment Information (Reconciliation of Total Segment Income from Operations to Consolidated Income before Income Taxes) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Segment Reporting Information [Line Items]
Total reportable segments loss from operations	$ (172)	$ (32)
Interest expense	(56)	(39)
Other income, net	38	37
Loss before income taxes	(190)	(34)
Operating Segments
Segment Reporting Information [Line Items]
Total reportable segments loss from operations	(155)	(15)
Other income, net	11	11
Corporate and other
Segment Reporting Information [Line Items]
Total reportable segments loss from operations	(17)	(17)
Other income, net	$ 27	$ 26

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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The net result for the period of deducting operating expenses from operating revenues.

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+ Details

Accumulated Other Comprehensive Loss (Schedule of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	$ 9,295	$ 11,043
Ending balances	9,051	10,921
Accumulated Other Comprehensive Loss
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(80)	(144)
Net other comprehensive income (loss) attributable to Westlake Corporation	(19)	14
Ending balances	(99)	(130)
Pension and Other Post-Retirement Benefits Liability, Net of Tax
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	44	54
Net other comprehensive income (loss) attributable to Westlake Corporation	0	0
Ending balances	44	54
Cumulative Foreign Currency Exchange, Net of Tax
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(125)	(198)
Net other comprehensive income (loss) attributable to Westlake Corporation	(18)	14
Ending balances	(143)	(184)
Available-for-sale Securities, Net of Tax
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	1	0
Net other comprehensive income (loss) attributable to Westlake Corporation	(1)	0
Ending balances	$ 0	$ 0

- Definition

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

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-SubTopic 60
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-Paragraph 1
-Subparagraph (b)
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-URI https://asc.fasb.org/1943274/2147476166/350-60-65-1

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-Topic 470
-SubTopic 20
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-Section 65
-Paragraph 4
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-URI https://asc.fasb.org/1943274/2147481538/470-20-65-4

+ Details

Accumulated Other Comprehensive Loss

3 Months Ended

Mar. 31, 2026

Equity [Abstract]

Accumulated Other Comprehensive Loss

Changes in accumulated other comprehensive loss by component for the three months ended March 31, 2026 and 2025 were as follows:


	Pension and Other Post-Retirement Benefits Liability, Net of Tax		Cumulative Foreign Currency Exchange, Net of Tax		Available-for-sale Securities, Net of Tax		Total
Balances at December 31, 2025	$	44	$	(125)	$	1	$	(80)
Net other comprehensive loss attributable to Westlake Corporation	—		(18)		(1)		(19)
Balances at March 31, 2026	$	44	$	(143)	$	—	$	(99)







Balances at December 31, 2024	$	54	$	(198)	$	—	$	(144)
Net other comprehensive income attributable to Westlake Corporation	—		14		—		14
Balances at March 31, 2025	$	54	$	(184)	$	—	$	(130)

Goodwill (Goodwill) (Details) $ in Millions	3 Months Ended
Goodwill (Goodwill) (Details) $ in Millions	Mar. 31, 2026 USD ($)
Goodwill [Roll Forward]
Net goodwill at beginning of period	$ 1,314
Goodwill acquired during the period	34
Effects of changes in foreign exchange rates	(3)
Net goodwill at end of period	1,345
Housing and Infrastructure Products Segment
Goodwill [Roll Forward]
Net goodwill at beginning of period	1,145
Goodwill acquired during the period	34
Effects of changes in foreign exchange rates	(2)
Net goodwill at end of period	1,177
Performance and Essential Materials Segment
Goodwill [Roll Forward]
Net goodwill at beginning of period	169
Goodwill acquired during the period	0
Effects of changes in foreign exchange rates	(1)
Net goodwill at end of period	$ 168

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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+ Details

Supplemental Information (Restructuring Accrual Activity) (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Restructuring Reserve [Roll Forward]
Charges	$ 18	$ 7
Pernis Facility Closure
Restructuring Reserve [Roll Forward]
Balances at beginning of period	226
Charges	4		$ 247
Payments	(28)
Foreign currency translation	(4)
Balances at end of period	198		226
Cumulative charges recognized	311
Pernis Facility Closure \| Asset Write-offs
Restructuring Reserve [Roll Forward]
Charges			15
Pernis Facility Closure \| Asset Retirement Obligations
Restructuring Reserve [Roll Forward]
Balances at beginning of period	99
Charges	4	$ 7
Payments	(13)
Foreign currency translation	(2)
Balances at end of period	88		99
Cumulative charges recognized	126
Pernis Facility Closure \| Severance and Separation Costs
Restructuring Reserve [Roll Forward]
Balances at beginning of period	25
Charges	2
Payments	(11)
Foreign currency translation	0
Balances at end of period	16		25
Cumulative charges recognized	29
Pernis Facility Closure \| Contract Termination and Other Costs
Restructuring Reserve [Roll Forward]
Balances at beginning of period	102
Charges	(2)
Payments	(4)
Foreign currency translation	(2)
Balances at end of period	94		102
Cumulative charges recognized	156
Chlorovinyls and Styrene Facility Closure
Restructuring Reserve [Roll Forward]
Balances at beginning of period	76
Charges	11		393
Payments	(44)
Balances at end of period	43		76
Cumulative charges recognized	87
Chlorovinyls and Styrene Facility Closure \| Asset Write-offs
Restructuring Reserve [Roll Forward]
Charges			30
Chlorovinyls and Styrene Facility Closure \| Asset Retirement Obligations
Restructuring Reserve [Roll Forward]
Balances at beginning of period	52
Charges	0
Payments	(18)
Balances at end of period	34		52
Cumulative charges recognized	52
Chlorovinyls and Styrene Facility Closure \| Severance and Separation Costs
Restructuring Reserve [Roll Forward]
Balances at beginning of period	17
Charges	3
Payments	(16)
Balances at end of period	4		17
Cumulative charges recognized	20
Chlorovinyls and Styrene Facility Closure \| Other Plant Shutdown Costs
Restructuring Reserve [Roll Forward]
Balances at beginning of period	7
Charges	8
Payments	(10)
Balances at end of period	5		$ 7
Cumulative charges recognized	$ 15

Loss and Dividends per Share (Reconciliation of Denominator for Basic and Diluted Earnings Per Share) (Details) - $ / shares	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Earnings and Dividends Per Share [Abstract]
Weighted average common shares—basic (in shares)	127,992,500	128,308,537
Assumed exercise of options and vesting of performance stock units (in shares)	0	0
Weighted average common shares—diluted (in shares)	127,992,500	128,308,537
Loss per common share attributable to Westlake Corporation:
Basic (in dollars per share)	$ (1.31)	$ (0.31)
Diluted (in dollars per share)	$ (1.31)	$ (0.31)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

Supplemental Information (Additional Information) (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Related Party Transaction [Line Items]
Other assets, net	$ 785		$ 784
Deferred turnaround costs, net	429		433
Accrued Liabilities and Other Liabilities [Abstract]
Accrued and other liabilities	1,436		1,490
Accrued rebates	174		225
Operating lease liabilities, current	138		138
Restructuring Charges [Abstract]
Restructuring, transaction and integration-related costs	18	$ 7
Noncash Investing and Financing Items [Abstract]
Capital expenditures incurred but not yet paid	93	114
Other Income and Expenses [Abstract]
Other income, net	38	37
Interest income, other	28	29
Pernis Facility Closure
Restructuring Charges [Abstract]
Restructuring, transaction and integration-related costs	4		247
Pernis Facility Closure \| Asset Retirement Obligations
Restructuring Charges [Abstract]
Restructuring, transaction and integration-related costs	4	$ 7
Pernis Facility Closure \| Contract Termination and Other Costs
Restructuring Charges [Abstract]
Restructuring, transaction and integration-related costs	(2)
Expected restructuring charges remaining	3
Pernis Facility Closure \| Severance and Separation Costs
Restructuring Charges [Abstract]
Restructuring, transaction and integration-related costs	2
Expected restructuring charges remaining	5
Pernis Facility Closure \| Asset Write-offs
Restructuring Charges [Abstract]
Restructuring, transaction and integration-related costs			15
Chlorovinyls and Styrene Facility Closure
Restructuring Charges [Abstract]
Restructuring, transaction and integration-related costs	11		393
Chlorovinyls and Styrene Facility Closure \| Asset Retirement Obligations
Restructuring Charges [Abstract]
Restructuring, transaction and integration-related costs	0
Chlorovinyls and Styrene Facility Closure \| Contract Termination and Other Costs
Restructuring Charges [Abstract]
Expected restructuring charges remaining	10
Chlorovinyls and Styrene Facility Closure \| Severance and Separation Costs
Restructuring Charges [Abstract]
Restructuring, transaction and integration-related costs	3
Expected restructuring charges remaining	3
Chlorovinyls and Styrene Facility Closure \| Asset Write-offs
Restructuring Charges [Abstract]
Restructuring, transaction and integration-related costs			30
Chlorovinyls and Styrene Facility Closure \| Accelerated Depreciation and Amortization
Restructuring Charges [Abstract]
Restructuring, transaction and integration-related costs			287
Related Party
Accrued Liabilities and Other Liabilities [Abstract]
Other liabilities, current	$ 23		$ 31
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-04-01
Related Party Transaction [Line Items]
Remaining performance obligation term	20 years
Remaining performance obligations	$ 185

Income Taxes (Details)	3 Months Ended
Income Taxes (Details)	Mar. 31, 2026	Mar. 31, 2025
Income Tax Disclosure [Abstract]
Effective income tax rate	17.40%	(2.90%)
U.S. federal statutory income tax rate	21.00%	21.00%

Long-Term Debt

3 Months Ended

Mar. 31, 2026

Debt Disclosure [Abstract]

Long-Term Debt

Long-term debt consisted of the following:


	March 31, 2026		December 31, 2025


3.60% senior notes due August 2026 (the "3.60% 2026 Senior Notes") (1)	$	496		$	496
Loan related to tax-exempt waste disposal revenue bonds due December 2027 (2)	11			11
1.625% €700 million senior notes due July 2029 (the "1.625% 2029 Senior Notes") (1)	805			822
3.375% senior notes due June 2030 (the "3.375% 2030 Senior Notes") (1)	300			300
3.50% senior notes due November 2032 (the "3.50% 2032 tax-exempt GO Zone Refunding Senior Notes") (1)	250			250
5.550% senior notes due November 2035 (the "5.550% 2035 Senior Notes") (1)	600			600
2.875% senior notes due August 2041 (the "2.875% 2041 Senior Notes") (1)	350			350
5.00% senior notes due August 2046 (the "5.00% 2046 Senior Notes") (1)	700			700
4.375% senior notes due November 2047 (the "4.375% 2047 Senior Notes") (1)	500			500
3.125% senior notes due August 2051 (the "3.125% 2051 Senior Notes") (1)	600			600
6.375% senior notes due November 2055 (the "6.375% 2055 Senior Notes") (1)	600			600
3.375% senior notes due August 2061 (the "3.375% 2061 Senior Notes") (1)	450			450
Term loans due March 2026	—			1
ACI revolver loan	2			—
Total long-term debt, principal amount	5,664			5,680
Less:
Unamortized discount and debt issuance costs	94			96
Long-term debt, carrying value	5,570			5,584
Less current portion:
3.60% 2026 Senior Notes (3)	496			496
Current portion of term loans	—			1
Total current portion	496			497
Long-term debt, carrying value, net of current portion	$	5,074		$	5,087

______________________________

(2) Interest on the waste disposal revenue bonds accrues at a rate determined by a remarketing agent. The interest rate on the waste disposal revenue bonds at March 31, 2026 was 2.50%.

Unamortized debt issuance costs on long-term debt were $41 and $42 at March 31, 2026 and December 31, 2025, respectively. As of March 31, 2026, the Company was in compliance with all of its long-term debt covenants.

Credit Agreement

On June 9, 2022, the Company entered into a $1,500 revolving credit facility that was scheduled to mature on June 9, 2027 (the "Credit Agreement"). The Credit Agreement bore interest at either (a) Adjusted Term Secured Overnight Financing Rate (as defined in the Credit Agreement) plus a margin ranging from 1.00% to 1.625% per annum or (b) Alternate Base Rate (as defined in the Credit Agreement) plus a margin ranging from 0.00% to 0.625% per annum, in each case depending on the credit rating of the Company. The Credit Agreement contained certain affirmative and negative covenants, including a quarterly total leverage ratio financial maintenance covenant.

On April 2, 2026, the Company entered into a credit agreement (the "New Credit Agreement"), by and among the Company, the lenders from time-to-time party thereto (collectively, the "Lenders"), the issuing banks thereto and JPMorgan Chase Bank, National Association, as administrative agent. Under the New Credit Agreement, the Lenders have committed to provide an unsecured revolving credit facility in an aggregate principal amount of up to $1,500. The new revolving credit facility replaced the Company's previous $1,500 revolving credit facility pursuant to the Credit Agreement, which was terminated on April 2, 2026. The New Credit Agreement became effective on April 2, 2026 and borrowings thereunder will mature on April 2, 2031. The New Credit Agreement bears interest at either (a) Term SOFR Rate (as defined in the New Credit Agreement) plus a margin ranging from 1.00% to 1.625% per annum or (b) Alternate Base Rate (as defined in the New Credit Agreement) plus a margin ranging from 0.00% to 0.625% per annum, in each case depending on the credit rating of the Company. The New Credit Agreement also requires an undrawn commitment fee ranging from 0.090% to 0.200% that will vary depending on the credit rating of the Company. The New Credit Agreement includes a $150 sub-limit for letters of credit, and any outstanding letters of credit will be deducted from availability under the facility and provides for a discretionary $50 commitment for swingline loans to be provided on a same-day basis. The Company may also increase the size of the facility, in increments of at least $25, up to a maximum of $500, subject to certain conditions. The New Credit Agreement contains customary affirmative and negative covenants, including a quarterly total leverage ratio financial maintenance covenant.

As of March 31, 2026, the Company had no borrowings or letters of credit outstanding, had borrowing availability of $1,500, under the Credit Agreement, and was in compliance with the total leverage ratio financial maintenance covenant.

As of March 31, 2026, the Company had $45 standby letters of credit, made in the ordinary course of business.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details

Cover Page - shares	3 Months Ended
Cover Page - shares	Mar. 31, 2026	Apr. 29, 2026
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2026
Document Transition Report	false
Entity File Number	001-32260
Entity Registrant Name	Westlake Corporation
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	76-0346924
Entity Address, Address Line One	2801 Post Oak Boulevard
Entity Address, Address Line Two	Suite 600
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77056
City Area Code	713
Local Phone Number	960-9111
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		128,122,944
Amendment Flag	false
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q1
Entity Central Index Key	0001262823
Current Fiscal Year End Date	--12-31
Common Stock
Document Information [Line Items]
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	WLK
Security Exchange Name	NYSE
1.625% Senior Notes Due 2029
Document Information [Line Items]
Title of 12(b) Security	1.625% Senior Notes due 2029
Trading Symbol	WLK29
Security Exchange Name	NYSE

Long-Term Debt (Credit Agreement) (Details) - USD ($) $ in Millions	Apr. 02, 2026	Jun. 09, 2022	Mar. 31, 2026	Dec. 31, 2025
Debt Instrument [Line Items]
Carrying Value			$ 5,570	$ 5,584
Credit Agreement \| Revolving Credit Facility
Debt Instrument [Line Items]
Remaining borrowing capacity			1,500
Credit Agreement \| Revolving Credit Facility \| Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 1,500
Borrowing outstanding			0
Credit Agreement \| Revolving Credit Facility \| Line of Credit \| Secured Overnight Financing Rate (SOFR) \| Minimum
Debt Instrument [Line Items]
Spread on variable rate		1.00%
Credit Agreement \| Revolving Credit Facility \| Line of Credit \| Secured Overnight Financing Rate (SOFR) \| Maximum
Debt Instrument [Line Items]
Spread on variable rate		1.625%
Credit Agreement \| Revolving Credit Facility \| Line of Credit \| Alternate Base Rate \| Minimum
Debt Instrument [Line Items]
Spread on variable rate		0.00%
Credit Agreement \| Revolving Credit Facility \| Line of Credit \| Alternate Base Rate \| Maximum
Debt Instrument [Line Items]
Spread on variable rate		0.625%
New Credit Agreement \| Line of Credit \| Minimum \| Subsequent Event
Debt Instrument [Line Items]
Line of credit permitted increase	$ 25
New Credit Agreement \| Line of Credit \| Maximum \| Subsequent Event
Debt Instrument [Line Items]
Line of credit permitted increase	500
New Credit Agreement \| Revolving Credit Facility \| Line of Credit \| Subsequent Event
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 1,500
New Credit Agreement \| Revolving Credit Facility \| Line of Credit \| Minimum \| Subsequent Event
Debt Instrument [Line Items]
Undrawn commitment fee percentage	0.09%
New Credit Agreement \| Revolving Credit Facility \| Line of Credit \| Maximum \| Subsequent Event
Debt Instrument [Line Items]
Undrawn commitment fee percentage	0.20%
New Credit Agreement \| Revolving Credit Facility \| Standby Letters of Credit
Debt Instrument [Line Items]
Carrying Value			$ 45
New Credit Agreement \| Letter of Credit \| Line of Credit \| Subsequent Event
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 150
New Credit Agreement \| Swingline Loan \| Line of Credit \| Subsequent Event
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 50

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2026
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The effective income tax rate was 17.4% for the three months ended March 31, 2026 as compared to (2.9)% for the three months ended March 31, 2025. The effective income tax rate for the three months ended March 31, 2026 of 17.4% was below the statutory rate of 21.0% primarily due to U.S. federal research and development credits available to the Company, partially offset by foreign taxes. The effective income tax rate for the three months ended March 31, 2025 of (2.9)% differs from the statutory rate of 21.0% primarily due to a valuation allowance recorded against Westlake Epoxy Netherlands's net operating loss, for which no tax benefit can be recognized, U.S. federal research and development credits available to the Company, partially offset by an increase in reserves for uncertain tax positions, and the impact of earnings mix across jurisdictions. The amounts ascribed to these adjustments have an inflated impact on the effective income tax rate due to the pre-tax loss for the three months ended March 31, 2025.

- Definition

The entire disclosure for income tax.

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+ Details

Fair Value Measurements (Summary of Carrying and Fair Values of Long Term Debt) (Details) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Fair Value Disclosures [Abstract]
Carrying Value	$ 5,570	$ 5,584
Fair Value	$ 4,825	$ 4,873

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

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+ Details

- Definition

The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission.

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+ Details

Segment Information

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

Segment Information

The Company operates in two principal operating segments, which are the Company's reportable segments, Housing and Infrastructure Products and Performance and Essential Materials. These segments are strategic business units that offer a variety of different materials and products. The Company manages each segment separately as each business requires different technology and marketing strategies.


	Three Months Ended March 31,
	2026		2025
Net external sales
Housing and Infrastructure Products
Housing Products	$	788	$	838
Infrastructure Products	205		158
Total Housing and Infrastructure Products	993		996
Performance and Essential Materials
Performance Materials	1,003		1,056
Essential Materials	656		794
Total Performance and Essential Materials	1,659		1,850
Total reportable segments and consolidated	$	2,652	$	2,846

Intersegment sales
Housing and Infrastructure Products	$	—	$	—
Performance and Essential Materials	98		108
Total reportable segments	$	98	$	108

Significant segment expenses
Housing and Infrastructure Products
Raw material, energy, manufacturing and logistics costs	$	771	$	687
Depreciation and amortization	40		35
Total cost of sales	$	811	$	722
Selling, general and administrative expenses	105		108
Depreciation and amortization	20		18
Restructuring, transaction and integration-related costs	1		—

Performance and Essential Materials
Raw material, energy, manufacturing and logistics costs	$	1,620	$	1,784
Depreciation and amortization	208		214
Total cost of sales	$	1,828	$	1,998
Selling, general and administrative expenses	110		103
Depreciation and amortization	13		13

Restructuring, transaction and integration-related costs	17		7


	Three Months Ended March 31,
	2026		2025
Income (loss) from operations
Housing and Infrastructure Products	$	56	$	148
Performance and Essential Materials	(211)		(163)
Total reportable segments	$	(155)	$	(15)

Depreciation and amortization
Housing and Infrastructure Products	$	60	$	53
Performance and Essential Materials	221		227
Total reportable segments	281		280
Corporate and other	3		3
Consolidated	$	284	$	283

Other income, net
Housing and Infrastructure Products	$	2	$	2
Performance and Essential Materials	9		9
Total reportable segments	11		11
Corporate and other	27		26
Consolidated	$	38	$	37

Provision for (benefit from) income taxes
Housing and Infrastructure Products	$	13	$	33
Performance and Essential Materials	(47)		(36)
Total reportable segments	(34)		(3)
Corporate and other	1		4
Consolidated	$	(33)	$	1

Capital expenditures
Housing and Infrastructure Products	$	52	$	34
Performance and Essential Materials	149		212
Total reportable segments	201		246
Corporate and other	8		2
Consolidated	$	209	$	248

A reconciliation of total reportable segments loss from operations to consolidated loss before income taxes is as follows:


	Three Months Ended March 31,
	2026		2025
Total reportable segments loss from operations	$	(155)	$	(15)
Corporate and other loss from operations	(17)		(17)
Interest expense	(56)		(39)
Other income, net	38		37
Loss before income taxes	$	(190)	$	(34)


	March 31, 2026		December 31, 2025
Total assets
Housing and Infrastructure Products	$	5,194	$	4,913
Performance and Essential Materials (1)	11,974		12,091
Total reportable segments	17,168		17,004
Corporate and other	2,539		2,957
Consolidated	$	19,707	$	19,961

______________________________

(1)Includes equity method investments of $1,049 and $1,062 as of March 31, 2026 and December 31, 2025, respectively

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Accounts Receivable (Details) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses	$ (26)	$ (27)
Accounts receivable from trade customers, net	1,358	1,229
Federal and state taxes	210	158
Other	122	117
Accounts receivable, net	1,690	1,504
Nonrelated Party
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade customers	1,382	1,254
Related Party
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade customers	$ 2	$ 2

Goodwill (Narrative) (Details) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Performance and Essential Materials Segment
Goodwill [Line Items]
Goodwill accumulated impairment losses	$ 855	$ 855

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Loss and Dividends per Share

3 Months Ended

Mar. 31, 2026

Earnings and Dividends Per Share [Abstract]

Loss and Dividends per Share

Loss per Share

The Company has unvested restricted stock units outstanding that are considered participating securities and, therefore, computes basic and diluted earnings (loss) per share under the two-class method. Basic earnings (loss) per share for the periods are based upon the weighted average number of shares of common stock outstanding during each period. Diluted earnings per share include the effects of certain stock options and performance stock units. Diluted loss per share excludes the effects of certain stock options and performance stock units because the effect of including them would have been antidilutive.


	Three Months Ended March 31,
	2026		2025
Net loss attributable to Westlake Corporation	$	(169)	$	(40)
Less:
Net loss attributable to participating securities	(1)		—
Net loss attributable to common stockholders	$	(168)	$	(40)

The following table reconciles the denominator for the basic and diluted loss per share computations shown in the consolidated statements of operations:


	Three Months Ended March 31,
	2026		2025
Weighted average common shares—basic	127,992,500		128,308,537
Plus incremental shares from:
Assumed exercise of options and vesting of performance stock units	—		—
Weighted average common shares—diluted	127,992,500		128,308,537

Loss per common share attributable to Westlake Corporation:
Basic	$	(1.31)	$	(0.31)
Diluted	$	(1.31)	$	(0.31)

Options to purchase 1,028,765 and 646,412 shares of common stock for the three months ended March 31, 2026 and 2025, respectively, are excluded from the computation of diluted earnings per share. Performance stock units of 258,392 and 214,412 for the three months ended March 31, 2026 and 2025, respectively, are also excluded from the computation of diluted earnings per share. These options and performance stock units were outstanding during the periods reported but were excluded because the effect of including them would have been antidilutive.

Dividends per Share

Dividends declared per common share for the three months ended March 31, 2026 and 2025 were as follows:


	Three Months Ended March 31,
	2026		2025
Dividends per common share	$	0.5300	$	0.5250

Accounts Payable (Tables)

3 Months Ended

Mar. 31, 2026

Accounts Payable [Abstract]

Schedule of Accounts Payable

Accounts payable consisted of the following:


	March 31, 2026		December 31, 2025
Accounts payable—third parties	$	765	$	737
Accounts payable to related parties	16		18
Notes and other short-term payable	30		28
Accounts payable	$	811	$	783

Accounts Receivable

3 Months Ended

Mar. 31, 2026

Receivables [Abstract]

Accounts Receivable

Accounts receivable consisted of the following:


	March 31, 2026		December 31, 2025
Trade customers	$	1,382	$	1,254
Related parties	2		2
Allowance for credit losses	(26)		(27)
	1,358		1,229
Federal and state taxes	210		158
Other	122		117
Accounts receivable, net	$	1,690	$	1,504

Segment Information (Total Assets) (Details) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 19,707	$ 19,961
Equity method investments	1,049	1,062
Operating Segments
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	17,168	17,004
Operating Segments \| Performance and Essential Materials Segment
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	11,974	12,091
Operating Segments \| Housing and Infrastructure Products Segment
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	5,194	4,913
Corporate and other
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 2,539	$ 2,957

- Definition

Amount of asset recognized for present right to economic benefit.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

- Definition

This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.

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Loss and Dividends per Share (Schedule of Net Income Attributable to Common Stockholders) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Earnings and Dividends Per Share [Abstract]
Net income (loss) attributable to Westlake Corporation	$ (169)	$ (40)
Net loss attributable to participating securities	(1)	0
Net loss attributable to common stockholders	$ (168)	$ (40)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (a)
-Publisher FASB
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Reference 44: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
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-SubTopic 10
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-Section 45
-Paragraph 28
-Publisher FASB
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Reference 46: http://www.xbrl.org/2003/role/disclosureRef
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-Section 45
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A

Reference 47: http://www.xbrl.org/2003/role/disclosureRef
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-Section 45
-Paragraph 1B
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B

Reference 48: http://www.xbrl.org/2003/role/disclosureRef
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-Section 65
-Paragraph 4
-Subparagraph (f)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481538/470-20-65-4

Reference 49: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

+ Details

Loss and Dividends per Share (Additional Information) (Details) - shares	3 Months Ended
	Mar. 31, 2026	Sep. 30, 2025	Mar. 31, 2025
Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of options excluded from computation of diluted earnings per share	1,028,765		646,412
Performance Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of options excluded from computation of diluted earnings per share	258,392	214,412

Loss and Dividends per Share (Dividends per Share) (Details) - $ / shares	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Earnings and Dividends Per Share [Abstract]
Dividends per common share (in usd per share)	$ 0.5300	$ 0.5250

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Current assets
Cash and cash equivalents	$ 2,271	$ 2,724
Available-for-sale securities	205	204
Accounts receivable, net	1,690	1,504
Inventories	1,677	1,653
Prepaid expenses and other current assets	109	131
Total current assets	5,952	6,216
Property, plant and equipment, net	8,579	8,605
Operating lease right-of-use assets	782	798
Goodwill	1,345	1,314
Customer relationships, net	763	743
Other intangible assets, net	452	439
Equity method investments	1,049	1,062
Other assets, net	785	784
Total assets	19,707	19,961
Current liabilities
Accounts payable	811	783
Accrued and other liabilities	1,436	1,490
Current portion of long-term debt, net	496	497
Total current liabilities	2,743	2,770
Long-term debt, net	5,074	5,087
Deferred income taxes	1,388	1,343
Pension and other post-retirement benefits	279	286
Operating lease liabilities	672	688
Other liabilities	500	492
Total liabilities	10,656	10,666
Commitments and contingencies (Note 14)
Stockholders' equity
Preferred stock, $0.01 par value, 50,000,000 shares authorized; no shares issued and outstanding	0	0
Common stock, $0.01 par value, 300,000,000 shares authorized; 134,651,380 and 134,651,380 shares issued at March 31, 2026 and December 31, 2025, respectively	1	1
Common stock, held in treasury, at cost; 6,540,613 and 6,740,232 shares at March 31, 2026 and December 31, 2025, respectively	(504)	(513)
Additional paid-in capital	685	683
Retained earnings	8,464	8,701
Accumulated other comprehensive loss	(99)	(80)
Total Westlake Corporation stockholders' equity	8,547	8,792
Noncontrolling interests	504	503
Total equity	9,051	9,295
Total liabilities and equity	$ 19,707	$ 19,961

Supplemental Information (Contract Liabilities) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Contract with Customer, Liability [Roll Forward]
Contract liabilities, beginning balance	$ 147	$ 62
Revenues recognized that were included in the contract liability balances at the beginning of the period	(1)	(1)
Contract liabilities, ending balance	146	$ 61
Advance payment representing fixed portion of total transaction price	$ 70

Consolidated Statements of Operations (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Income Statement [Abstract]
Net sales	$ 2,652	$ 2,846
Cost of sales	2,540	2,614
Gross profit	112	232
Selling, general and administrative expenses	236	227
Amortization of intangibles	30	30
Restructuring, transaction and integration-related costs	18	7
Loss from operations	(172)	(32)
Other income (expense)
Interest expense	(56)	(39)
Other income, net	38	37
Loss before income taxes	(190)	(34)
Provision for (benefit from) income taxes	(33)	1
Net loss	(157)	(35)
Net income attributable to noncontrolling interests	12	5
Net loss attributable to Westlake Corporation	$ (169)	$ (40)
Loss per common share attributable to Westlake Corporation:
Basic (in dollars per share)	$ (1.31)	$ (0.31)
Diluted (in dollars per share)	$ (1.31)	$ (0.31)
Weighted average common shares outstanding:
Basic (in shares)	127,992,500	128,308,537
Diluted (in shares)	127,992,500	128,308,537

Accounts Payable

3 Months Ended

Mar. 31, 2026

Accounts Payable [Abstract]

Accounts Payable

Accounts payable consisted of the following:


	March 31, 2026		December 31, 2025
Accounts payable—third parties	$	765	$	737
Accounts payable to related parties	16		18
Notes and other short-term payable	30		28
Accounts payable	$	811	$	783

Inventories

3 Months Ended

Mar. 31, 2026

Inventory Disclosure [Abstract]

Inventories

Inventories consisted of the following:


	March 31, 2026		December 31, 2025
Finished products	$	1,030	$	1,030
Feedstock, additives, chemicals and other raw materials	384		366
Materials and supplies	263		257
Inventories	$	1,677	$	1,653

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2026
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies The Company is involved in a number of legal and regulatory matters that are incidental to the normal conduct of its business, including lawsuits, investigations and claims. The outcome of these matters are inherently unpredictable. The Company believes that, in the aggregate, the outcome of all known legal and regulatory matters will not have a material adverse effect on the Company's consolidated financial statements; however, under certain circumstances, if required to recognize costs in a specific period, when combined with other factors, outcomes with respect to such matters may be material to the Company's consolidated statements of operations in such period. The Company's assessment of the potential impact of environmental matters, in particular, is subject to uncertainty due to the complex, ongoing and evolving process of investigation and remediation of such environmental matters, and the potential for technological and regulatory developments. In addition, the impact of evolving claims and programs, such as natural resource damage claims, industrial site reuse initiatives and state remediation programs creates further uncertainty of the ultimate resolution of these matters. The Company anticipates that the resolution of many legal and regulatory matters, and in particular environmental matters, will occur over an extended period of time. Caustic Soda Antitrust. The Company and other caustic soda producers were named as defendants in multiple purported class action civil lawsuits filed since March 2019 in the U.S. District Court for the Western District of New York. The lawsuits allege the defendants conspired to fix, raise, maintain and stabilize the price of caustic soda, restrict domestic (U.S.) supply of caustic soda and allocate caustic soda customers, and were filed on behalf of certain named plaintiffs and a putative class comprised of either direct purchasers or indirect purchasers of caustic soda in the United States. The plaintiffs in the direct purchaser putative class and the indirect purchaser putative class sought $861 and $500, respectively, in single damages from the defendants, in addition to treble damages and attorney's fees in each case. The District Court has denied class certification for both the direct and indirect purchaser plaintiffs and the U.S. Court of Appeals for the Second Circuit denied the direct and indirect purchaser plaintiffs' petitions for leave to appeal. At this time, the Company is not able to estimate the impact that these lawsuits could have on the Company's consolidated financial statements. Beginning in October 2020, similar class action proceedings were filed in Canada on behalf of all residents of Canada who purchased caustic soda or products containing caustic soda from October 1, 2015 through the present or such date deemed appropriate by the court. The plaintiff and defendants have agreed to a combined settlement, of which the Company is responsible for paying approximately $0.35. The settlement remains subject to court approval, which is pending. The Company was also named as a defendant in a July 2023 claim now pending before the U.K. Competition Appeal Tribunal alleging that the Company and other producers sought to manipulate a third-party pricing index used in pricing sales of caustic soda, in violation of English and E.U. competition laws. The plaintiff alleges damages of approximately €80 million. At this time, the Company is not able to estimate the impact that this lawsuit could have on the Company's consolidated financial statements. Ethylene Antitrust. The Company and other ethylene consumers were the subject of a decision issued by the European Commission (Decision AT.40410 – Ethylene) on July 14, 2020 relating to the exchange of certain commercial and pricing-related information and in fixing a price element related to certain purchases of ethylene between December 2011 and March 2017 (the "European Commission Decision"). Following the decision, the Company and other ethylene consumers have been named as defendants in a series of fourteen similar lawsuits in the Netherlands and Germany by various producers and sellers of ethylene and ethylene derivatives, which generally allege that the defendants (i) conspired to lower the purchase price for ethylene and ethylene derivatives and thus (ii) caused a cartel-induced undercharge for certain ethylene and/or ethylene derivative sales to the defendants and other third parties during the period identified in the European Commission Decision and for 24 months thereafter. Certain of the lawsuits allege damages of approximately €10,066 million in the aggregate (plus statutory interest accruing from the relevant dates) while the other lawsuits seek declaratory judgments establishing that the defendants are jointly and severally liable for an unspecified amount of damages. At this time, the Company is not able to estimate the impact that these lawsuits could have on the Company's consolidated financial statements. PVC Pipe Antitrust. The Company and other manufacturers of PVC pipe and fittings have been named as defendants in ten putative class action civil lawsuits filed in Illinois between August 2024 and June 2025 and in one lawsuit in British Columbia, Canada in September 2025 which generally allege that PVC pipe and fittings manufacturers conspired with each other and an industry publication (OPIS) to fix, raise, maintain and stabilize the prices of PVC pipe and fittings in the United States and Canada, resulting in the plaintiffs paying artificially high prices for PVC pipe and fittings. The plaintiffs in these cases assert violations of various U.S. federal and state competition and consumer protection laws and Canadian competition and common laws, and seek relief including injunctive relief, damages of undisclosed amounts, and equitable relief, plus attorneys' fees and costs. The U.S. Department of Justice intervened and has been granted a partial stay of discovery in the U.S. litigation until July 1, 2026 due to its ongoing antitrust investigation of manufacturers of PVC pipe and others. In March 2026, the Company entered into a settlement agreement with the direct purchaser plaintiffs in the U.S. litigation pursuant to which, subject to the satisfaction of certain conditions, including receipt of preliminary and final court approval of the settlement, the Company has agreed to pay $67 to settle the direct purchaser plaintiffs' claims in the U.S. litigation. The Company accrued $67 in the first quarter of 2026 in connection with the U.S. litigation. The claims by the indirect purchaser plaintiffs in the U.S. litigation remain pending. In April 2026, the court preliminarily approved the proposed settlement with the direct purchaser plaintiff class in the U.S. litigation. A class certification hearing has not yet been scheduled in the British Columbia proceeding. At this time, the Company is not able to estimate the impact that the remaining lawsuits could have on the Company's consolidated financial statements. Brazilian Contractual Indemnification Lawsuit. In July 2012, PPG Industries, Inc. ("PPG") entered into an agreement to separate various assets and liabilities of its commodity chemicals business, which were transferred to a subsidiary of Eagle Spinco, Inc., a wholly owned subsidiary of PPG ("Eagle Spinco"). Eagle Spinco is currently a wholly owned indirect subsidiary of the Company. In May 2024, a trial court in Manaus, Brazil issued a decision awarding damages to Brazilian company Di Gregorio Navegacao, Ltda ("Di Gregorio") in a lawsuit filed by Di Gregorio against PPG relating to an explosion on November 9, 1998 that destroyed the M/V DG Harmony and her cargo, which included PPG-owned calcium hypochlorite (the "Di Gregorio Lawsuit"). The decision awarded damages to Di Gregorio in the approximate amount of R$550 million (Brazilian real), plus a monetary adjustment and interest accruing from April 3, 2006, as well as 20% for legal fees. PPG appealed the trial court's decision and the Amazonas Court of Appeals issued a decision affirming in part the trial court's decision. In November 2025, PPG filed a subsequent special appeal to Brazil's Superior Court of Justice, which is pending. In June 2024, PPG filed a lawsuit against the Company in Delaware Chancery Court asserting that the Company is responsible for any judgment in the Di Gregorio Lawsuit. The Company has asserted counterclaims against PPG seeking a declaration that the Di Gregorio Lawsuit is indemnifiable and that if PPG seeks reimbursement for any losses related to the Di Gregorio Lawsuit, it must assign to Eagle Spinco its rights to relevant insurance proceeds. The Delaware lawsuit remains pending. At this time, the Company is not able to estimate the impact that the Delaware lawsuit and Eagle Spinco's contractual obligations related to the lawsuit could have on the Company's consolidated financial statements. Calvert City Proceedings. As the current owner of the Calvert City, Kentucky facility, the Company was named as a potentially responsible party pursuant to the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 along with Goodrich Corporation ("Goodrich") and its successor-in-interest, Avient Corporation ("Avient"). The allocation of liability for investigation and remediation costs at the Calvert City site is governed by a series of agreements between the Company, Goodrich and Avient. In March 2022, the Company filed a demand for arbitration seeking reimbursement for certain allocable costs incurred and which Avient has failed to pay or disputed under these agreements, and in November 2025, the Company and Avient agreed to expand the scope of the pending arbitration to include allocable costs incurred during the period between May 2017 and October 2025. Avient claims that the Company is liable for up to $39 of allocable costs from that period. At this time, the Company is not able to estimate the impact that these proceedings could have on the Company's consolidated financial statements. Sulphur Mines Dome. The Louisiana Department of Conservation and Energy ("LDCE"), formerly known as Louisiana Department of Energy and Natural Resources) issued Compliance Order No. IMD 2022-027 and several supplements to that order, the latest in October 2023, in response to pressure anomaly events in two of the Company's salt solution-mining caverns at the Sulphur Mines Dome in Sulphur, Louisiana, which required the Company to undertake various activities related to response planning, monitoring, investigation and mitigation. Following another pressure event in June 2024, LDCE ordered the Company to take additional measures at the brine caverns, including the construction of a dome-wide containment structure. As of March 31, 2026, the Company had accrued an estimated liability of approximately $26 in connection with monitoring wells and other remedial activities, and additional compliance costs will continue to be incurred. At this time, the Company is unable to estimate the impact, if any, that other ongoing expenditures or future injunctive relief ordered by the government could have on the Company's consolidated financial statements. In November 2024, Yellow Rock LLC ("Yellow Rock") filed an amended petition in the 14th Judicial District Court of Calcasieu Parish, Louisiana alleging that the Company improperly withdrew and sold oil belonging to Yellow Rock and asserting claims of negligence and breach of duties by the Company in connection with the operation and maintenance of caverns at the Sulphur Mines Dome, alleging damages to Yellow Rock's mineral rights in excess of $100. The lawsuit remains pending. In June 2025, Yellow Rock filed a separate petition in the 14th Judicial District Court of Calcasieu Parish, Louisiana alleging that the Company improperly extracted salt and brine belonging to Yellow Rock. That lawsuit was dismissed with prejudice in February 2026. At this time, the Company is not able to estimate the impact that these lawsuits could have on the Company's consolidated financial statements. Environmental Contingencies and Reasonably Possible Matters. As of March 31, 2026 and December 31, 2025, the Company had accrued an estimated liability for environmental contingencies totaling approximately $67 and $69, respectively, most of which was classified as noncurrent liabilities. The Company's assessment of the potential impact of these environmental contingencies is subject to considerable uncertainty due to the complex, ongoing and evolving process of investigation and, if necessary, remediation, of such environmental contingencies, and the potential for technological and regulatory developments. As such, in addition to the amounts currently reserved for contingencies that are probable and reasonably estimable as discussed above, the Company may be subject to reasonably possible loss contingencies related to environmental matters in the range of $100 to $170.

Commitments and Contingencies (Additional Information) (Details) $ in Thousands, € in Millions, R$ in Millions	1 Months Ended					3 Months Ended
	Jul. 31, 2025 USD ($)	Nov. 30, 2024 USD ($)	May 31, 2024 BRL (R$)	Mar. 31, 2022 USD ($)	Mar. 31, 2019 USD ($)	Mar. 31, 2026 USD ($)	Mar. 31, 2026 EUR (€)	Dec. 31, 2025 USD ($)
Environmental Loss Contingencies [Line Items]
Environmental contingency accrual						$ 67,000		$ 69,000
Minimum
Environmental Loss Contingencies [Line Items]
Environmental exit costs, reasonably possible additional loss						100,000
Maximum
Environmental Loss Contingencies [Line Items]
Environmental exit costs, reasonably possible additional loss						170,000
Antitrust Proceedings
Environmental Loss Contingencies [Line Items]
Damages sought	$ 80,000
Litigation Settlement, Amount Awarded to Other Party						350
Antitrust Proceedings \| Direct Purchasers \| Settled Litigation
Environmental Loss Contingencies [Line Items]
Damages sought					$ 861,000
Antitrust Proceedings \| Indirect Purchasers \| Settled Litigation
Environmental Loss Contingencies [Line Items]
Damages sought					$ 500,000
Ethylene Antitrust Litigation Proceedings \| Pending Litigation
Environmental Loss Contingencies [Line Items]
Damages sought \| €							€ 10,066
PVC Pipe Antitrust
Environmental Loss Contingencies [Line Items]
Loss contingency accrual						67,000
Brazilian Contractual Indemnification Lawsuit
Environmental Loss Contingencies [Line Items]
Damages awarded \| R$			R$ 550
Legal fee and procedural fine percent			20.00%
Calvert City Proceedings
Environmental Loss Contingencies [Line Items]
Damages sought				$ 39,000
Sulphur Brine Dome
Environmental Loss Contingencies [Line Items]
Damages sought		$ 100,000
Loss contingency accrual						$ 26,000

Acquisitions - Narrative (Details) - USD ($) $ in Millions		3 Months Ended
Acquisitions - Narrative (Details) - USD ($) $ in Millions	Jan. 05, 2026	Mar. 31, 2026
Business Combination [Line Items]
Goodwill acquired during the period		$ 34
ACI
Business Combination [Line Items]
Payments to Acquire Businesses, Gross	$ 124
Intangible assets acquired	67
Goodwill acquired during the period	$ 34
Payments To Acquire Businesses, Accrued		$ 42
ACI \| Minimum
Business Combination [Line Items]
Intangible assets useful life	16 years
ACI \| Maximum
Business Combination [Line Items]
Intangible assets useful life	18 years

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2026

Fair Value Disclosures [Abstract]

Summary Of Carrying And Fair Values Of Long-Term Debt

The carrying and fair values of the Company's total long-term debt are summarized below:


	March 31, 2026				December 31, 2025
	Carrying Value		Fair Value		Carrying Value		Fair Value
Long-term debt	$	5,570	$	4,825	$	5,584	$	4,873

Supplemental Information (Supplemental Cash Flow Information) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Lessee, Operating Lease, Description [Abstract]
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 22	$ 66

Financial Instruments

3 Months Ended

Mar. 31, 2026

Investments, Debt and Equity Securities [Abstract]

Financial Instruments

Restricted Cash and Cash Equivalents

The Company had restricted cash and cash equivalents of $17 and $16 at March 31, 2026 and December 31, 2025, respectively. The Company's restricted cash and cash equivalents are primarily related to balances that are restricted for payment of distributions to certain of the Company's current and former employees and are reflected primarily in other assets, net in the consolidated balance sheets.

Available-for-Sale Securities

Investments in securities at March 31, 2026 and December 31, 2025 consisted of available-for-sale debt securities.


	March 31, 2026		December 31, 2025


Available-for-sale securities	$	205	$	204

The cost, fair value and fair value levels of the Company's available-for-sale debt securities were as follows:


	March 31, 2026
	Cost		Fair Value		Fair Value Level
Debt securities
Corporate bonds	$	116	$	116	Level 2
U.S. government treasury securities	39		39		Level 2
U.S. federal agency securities	11		11		Level 2
Asset-backed securities	34		34		Level 2
Supranational securities	5		5		Level 2
Available-for-sale debt securities	$	205	$	205

Contractual maturities of debt securities
Within one year	$	72	$	72
One to five years	123		123
Six to ten years	1		1
After ten years	9		9
Available-for-sale debt securities	$	205	$	205


	December 31, 2025
	Cost		Fair Value		Fair Value Level
Debt securities
Corporate bonds	$	108	$	109	Level 2
U.S. government treasury securities	37		37		Level 2
U.S. federal agency securities	13		13		Level 2
Asset-backed securities	37		37		Level 2
Supranational securities	8		8		Level 2
Available-for-sale debt securities	$	203	$	204

Contractual maturities of debt securities
Within one year	$	63	$	63
One to five years	128		129
Six to ten years	2		2
After ten years	10		10
Available-for-sale debt securities	$	203	$	204

The fair value of the available-for-sale debt securities are determined based on observable market-based inputs, such as quotes from financial reporting services. Unrealized and realized gains and losses, and accrued interest on available-for-sale debt securities for the three months ended March 31, 2026 were immaterial. As of March 31, 2026, no allowance for credit losses was recorded for these investments.

Consolidated Statements Of Changes In Stockholders' Equity - USD ($) $ in Millions	Total	Common Stock	Common Stock, Held in Treasury	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Noncontrolling Interests
Beginning balances at Dec. 31, 2024	$ 11,043	$ 1	$ (467)	$ 656	$ 10,481	$ (144)	$ 516
Beginning balance (in shares) at Dec. 31, 2024		134,651,380
Beginning balance, treasury stock (in shares) at Dec. 31, 2024			6,424,366
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(35)				(40)		5
Other comprehensive income (loss)	14					14	0
Common stock repurchased (in shares)			279,771
Common stock repurchased	(30)		$ (30)
Shares issued—stock- based compensation (in shares)			(290,126)
Shares issued—stock-based compensation	0		$ 13	(13)
Stock-based compensation	7			7
Dividends declared	(68)				(68)
Distributions to noncontrolling interests	(10)						(10)
Ending balances at Mar. 31, 2025	10,921	$ 1	$ (484)	650	10,373	(130)	511
Ending balance (in shares) at Mar. 31, 2025		134,651,380
Ending balance, treasury stock (in shares) at Mar. 31, 2025			6,414,011
Beginning balances at Dec. 31, 2025	9,295	$ 1	$ (513)	683	8,701	(80)	503
Beginning balance (in shares) at Dec. 31, 2025		134,651,380
Beginning balance, treasury stock (in shares) at Dec. 31, 2025			6,740,232
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(157)				(169)		12
Other comprehensive income (loss)	(20)					(19)	(1)
Common stock repurchased (in shares)			1,400
Common stock repurchased	0		$ 0
Shares issued—stock- based compensation (in shares)			(201,019)
Shares issued—stock-based compensation	4		$ 9	(5)
Stock-based compensation	7			7
Dividends declared	(68)				(68)
Distributions to noncontrolling interests	(10)						(10)
Ending balances at Mar. 31, 2026	$ 9,051	$ 1	$ (504)	$ 685	$ 8,464	$ (99)	$ 504
Ending balance (in shares) at Mar. 31, 2026		134,651,380
Ending balance, treasury stock (in shares) at Mar. 31, 2026			6,540,613

Consolidated Statements of Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Statement of Comprehensive Income [Abstract]
Comprehensive income attributable to noncontrolling interests, tax provision	$ 1	$ 1

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2026	Dec. 31, 2025
Preferred stock, par value, in dollars per share	$ 0.01	$ 0.01
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value, in dollars per share	$ 0.01	$ 0.01
Common stock, shares authorized	300,000,000	300,000,000
Common Stock
Common Stock, Shares, Issued	134,651,380	134,651,380
Common Stock, Held in Treasury
Treasury Stock, Common, Shares	6,540,613	6,740,232

Accounts Receivable (Tables)

3 Months Ended

Mar. 31, 2026

Receivables [Abstract]

Accounts Receivable

Accounts receivable consisted of the following:


	March 31, 2026		December 31, 2025
Trade customers	$	1,382	$	1,254
Related parties	2		2
Allowance for credit losses	(26)		(27)
	1,358		1,229
Federal and state taxes	210		158
Other	122		117
Accounts receivable, net	$	1,690	$	1,504

Description of Business and Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Financial Statements	Basis of Presentation The accompanying unaudited consolidated interim financial statements were prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC") for interim periods. Accordingly, certain information and footnotes required for complete financial statements under generally accepted accounting principles in the United States ("U.S. GAAP") have not been included. These interim consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto of the Company, included in the annual report on Form 10-K for the fiscal year ended December 31, 2025 (the "2025 Form 10-K"), filed with the SEC on February 26, 2026. These consolidated financial statements have been prepared in conformity with the accounting principles and practices as disclosed in the notes to the consolidated financial statements of the Company for the fiscal year ended December 31, 2025. In the opinion of the Company's management, the accompanying unaudited consolidated interim financial statements reflect all adjustments (consisting only of normal recurring adjustments) that are necessary for a fair statement of the Company's financial position as of March 31, 2026, its results of operations for the three months ended March 31, 2026 and 2025, and the changes in its cash position for the three months ended March 31, 2026 and 2025. Results of operations and changes in cash position for the interim periods presented are not necessarily indicative of the results that will be realized for the fiscal year ending December 31, 2026 or any other interim period. The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates.
Recently Issued Accounting Pronouncements and Recently Adopted Accounting Standards	Recently Issued Accounting Pronouncements Accounting for Government Grants Received by Business Entities (ASU 2025-10) In December 2025, the FASB issued an accounting standards update to establish authoritative guidance on recognition, measurement, presentation, and disclosure of government grants received by business entities. The amendments define government grants as transfers of monetary or tangible non-monetary assets from a government to a business entity (excluding exchange transactions) and leverages principles from IAS 20 while tailoring certain U.S. GAAP requirements. The amendments are effective for annual periods beginning after December 15, 2028, for public business entities, with early adoption is permitted. The transition options include modified prospective, modified retrospective, or full retrospective. The Company is in the process of evaluating the impact of this standard on the Company's consolidated financial statements. Hedge Accounting Improvements (ASU 2025-09) In November 2025, the FASB issued an accounting standards update to clarify and improve certain aspects of hedge accounting guidance in ASC 815. The amendments address five specific areas: (1) similar risk assessment for cash flow hedges, (2) hedging interest payments on choose-your-rate debt, (3) cash flow hedges of nonfinancial forecasted transactions, (4) net written options as hedging instruments, and (5) foreign currency-denominated debt designated as both a hedging instrument and hedged item. The amendments more closely align hedge accounting with the economics of an entity's risk management activities. The amendments are effective for annual periods beginning after December 15, 2026, for public business entities with early adoption permitted. Entities should apply the new guidance prospectively. The Company is in the process of evaluating the impact of this standard on the Company's consolidated financial statements. Targeted Improvements to the Accounting for Internal-Use Software (ASU 2025-06) In September 2025, the Financial Accounting Standards Board ("FASB") issued an accounting standards update to modernize the accounting for software costs to increase the operability of the recognition guidance considering different methods of software development and clarify the criteria for capitalizing software costs. The amendments are effective for annual reporting periods beginning after December 15, 2027 and interim reporting periods within those annual reporting periods, with an early adoption permitted as of the beginning of an annual reporting period. Entities should apply the new guidance either retrospectively, prospectively, or via a modified prospective transition method. The Company is in the process of evaluating the impact of this standard on the Company's consolidated financial statements. Disaggregation of Income Statement Expenses (ASU 2024-03) In November 2024, the FASB issued an accounting standards update requiring public entities to disclose, on an annual and interim basis, detailed information about the types of expenses in relevant expense captions presented on the face of the income statement, including amounts for inventory purchases, employee compensation, depreciation and amortization of intangible assets and a qualitative description for remaining amounts not separately disaggregated. Additionally, the update requires disclosure of total selling expenses, and in annual periods, an entity's definition of selling expenses. The amendments in this update are effective for annual reporting periods beginning after December 15, 2026, and interim periods beginning after December 15, 2027 and are to be applied either prospectively or retrospectively. The Company is currently evaluating the impact of the update on the disclosures in the Company's consolidated financial statements. Recently Adopted Accounting Pronouncements Measurement of Credit Losses for Accounts Receivable and Contract Assets (ASU 2025-05) In July 2025, the FASB issued an accounting standards update to add a practical expedient in developing reasonable and supportable forecasts as part of estimating expected credit losses. All entities may elect a practical expedient that assumes the current conditions as of the balance sheet date do not change for the remaining life of the asset. The amendments in this update are effective for annual reporting periods beginning after December 15, 2025 and interim reporting periods within those annual reporting periods, with early adoption permitted. Entities should apply the new guidance prospectively. The Company adopted the standard electing a practical expedient effective January 1, 2026, and the adoption of this accounting standard did not have a material impact on its consolidated statements of financial position, results of operations, or cash flows, or on related financial statement disclosures.

Fair Value Measurements

3 Months Ended

Mar. 31, 2026

Fair Value Disclosures [Abstract]

Fair Value Measurements

The Company reports certain assets and liabilities at fair value, which is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). Under the accounting guidance for fair value measurements, inputs used to measure fair value are classified in one of three levels:

Level 1: Quoted market prices in active markets for identical assets or liabilities.

Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data.

Level 3: Unobservable inputs that are not corroborated by market data.

The Company has financial assets and liabilities subject to fair value measures. These financial assets and liabilities include cash and cash equivalents, accounts receivable, net, accounts payable and long-term debt, all of which are recorded at carrying value. The amounts reported in the consolidated balance sheets for cash and cash equivalents, accounts receivable, net and accounts payable approximate their fair value due to the short maturities of these instruments. See Note 3 to the unaudited consolidated financial statements in this Form 10-Q for a discussion of the Company's investments in available-for-sale securities.

The majority of the Company's long-term debt instruments are publicly-traded. A market approach, based upon quotes from financial reporting services, is used to measure the fair value of the Company's long-term debt. Because the Company's long-term debt instruments may not be actively traded, the inputs used to measure the fair value of the Company's long-term debt are classified as Level 2 inputs within the fair value hierarchy.

The carrying and fair values of the Company's total long-term debt are summarized below:


	March 31, 2026				December 31, 2025
	Carrying Value		Fair Value		Carrying Value		Fair Value
Long-term debt	$	5,570	$	4,825	$	5,584	$	4,873

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
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-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
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-Section 55
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-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 3: http://www.xbrl.org/2003/role/exampleRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Financial Instruments (Tables)

3 Months Ended

Mar. 31, 2026

Investments, Debt and Equity Securities [Abstract]

Debt Securities, Available-for-Sale


	March 31, 2026		December 31, 2025


Available-for-sale securities	$	205	$	204

The cost, fair value and fair value levels of the Company's available-for-sale debt securities were as follows:


	March 31, 2026
	Cost		Fair Value		Fair Value Level
Debt securities
Corporate bonds	$	116	$	116	Level 2
U.S. government treasury securities	39		39		Level 2
U.S. federal agency securities	11		11		Level 2
Asset-backed securities	34		34		Level 2
Supranational securities	5		5		Level 2
Available-for-sale debt securities	$	205	$	205

Contractual maturities of debt securities
Within one year	$	72	$	72
One to five years	123		123
Six to ten years	1		1
After ten years	9		9
Available-for-sale debt securities	$	205	$	205


	December 31, 2025
	Cost		Fair Value		Fair Value Level
Debt securities
Corporate bonds	$	108	$	109	Level 2
U.S. government treasury securities	37		37		Level 2
U.S. federal agency securities	13		13		Level 2
Asset-backed securities	37		37		Level 2
Supranational securities	8		8		Level 2
Available-for-sale debt securities	$	203	$	204

Contractual maturities of debt securities
Within one year	$	63	$	63
One to five years	128		129
Six to ten years	2		2
After ten years	10		10
Available-for-sale debt securities	$	203	$	204

- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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+ Details

Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Statement of Comprehensive Income [Abstract]
Net loss	$ (157)	$ (35)
Foreign currency translation adjustments
Foreign currency translation	(15)	6
Income tax benefit (provision) on foreign currency translation	(4)	8
Available-for-sale investments
Unrealized holding losses on investments	(1)	0
OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment, Tax	0	0
Other comprehensive income (loss), net of income taxes	(20)	14
Comprehensive loss	(177)	(21)
Comprehensive income attributable to noncontrolling interests, net of tax of $1 and $1 for the three months ended March 31, 2026 and 2025, respectively	11	5
Comprehensive loss attributable to Westlake Corporation	$ (188)	$ (26)

Accumulated Other Comprehensive Loss (Tables)

3 Months Ended

Mar. 31, 2026

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss)

Changes in accumulated other comprehensive loss by component for the three months ended March 31, 2026 and 2025 were as follows:


	Pension and Other Post-Retirement Benefits Liability, Net of Tax		Cumulative Foreign Currency Exchange, Net of Tax		Available-for-sale Securities, Net of Tax		Total
Balances at December 31, 2025	$	44	$	(125)	$	1	$	(80)
Net other comprehensive loss attributable to Westlake Corporation	—		(18)		(1)		(19)
Balances at March 31, 2026	$	44	$	(143)	$	—	$	(99)







Balances at December 31, 2024	$	54	$	(198)	$	—	$	(144)
Net other comprehensive income attributable to Westlake Corporation	—		14		—		14
Balances at March 31, 2025	$	54	$	(184)	$	—	$	(130)

Supplemental Information (Equity Method Investments) (Details) - LACC, LLC $ in Millions	3 Months Ended
	Mar. 31, 2026 USD ($)
Schedule of Equity Method Investments [Line Items]
Ownership interest (percent)	50.00%
Equity Method Investments Activity [Roll Forward]
Investment, Beginning Balance	$ 991
Depreciation and amortization	(13)
Investment, Ending Balance	$ 978

- Definition

Fair value of investment in security owned.

+ References

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+ Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Supplemental Information

3 Months Ended

Mar. 31, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplemental Information

Equity Method Investments

LACC, LLC Joint Venture

As of March 31, 2026, the Company owned an aggregate 50% membership interest in LACC, LLC ("LACC"). The Company accounts for its investment in LACC under the equity method of accounting and the change for the three months ended March 31, 2026 was as follows:


	Investment in LACC





Balance at December 31, 2025	$	991


Depreciation and amortization	(13)

Balance at March 31, 2026	$	978

Contract Liabilities and Remaining Performance Obligations

In May 2022, the Company entered into a chlorine and hydrogen chloride exchange contract with one of its customers. In the third quarter of 2025, the Company received an up-front payment of $70, representing a fixed portion of the total transaction price. The up-front fee was recorded as a contract liability and will be recognized ratably in net sales over the 20-year contract period. In addition to the fixed portion of the transaction price, the Company charges certain variable fees under the contract.

The total contract liabilities, primarily included in other liabilities on the balance sheet, were as follows:


	Three Months Ended March 31,
	2026		2025
Balance at January 1,	$	147	$	62
Revenues recognized that were included in the contract liability balances at the beginning of the period	(1)		(1)

Balance at March 31,	$	146	$	61

As of March 31, 2026, the remaining performance obligations were $185, representing the fixed components of the transaction price, expected to be recognized over the remaining term of the Company's revenue contracts.

Other Assets, Net

Other assets, net were $785 and $784 at March 31, 2026 and December 31, 2025, respectively. Deferred turnaround costs, net of accumulated amortization, included in other assets, net were $429 and $433 at March 31, 2026 and December 31, 2025, respectively.

Accrued and Other Liabilities

Accrued and other liabilities were $1,436 and $1,490 at March 31, 2026 and December 31, 2025, respectively. Accrued rebates and accrued operating lease liability, which is a component of accrued and other liabilities, was $174 and $138 at March 31, 2026 and $225 and $138 at December 31, 2025, respectively. No other component of accrued and other liabilities was more than five percent of total current liabilities. Accrued liabilities with related parties were $23 and $31 at March 31, 2026 and December 31, 2025, respectively.

Restructuring, Transaction and Integration-Related Costs

For the three months ended March 31, 2026, the restructuring, transaction and integration-related expenses of $18 were primarily related to the closures of the Company's Pernis facility and certain North American chlorovinyls facilities and styrene facility, as further discussed below. Costs of $7 in the first quarter of 2025 primarily comprised of Pernis facility closure related costs.

Pernis Facility Closure

The Company ceased operations of its Pernis facility in 2025. The total costs recognized by the Company in 2025 as a result of this closure was $247, which comprised of $15 related to inventory write-off, in addition to asset retirement obligations, severance and separation costs and contract termination and other plant shutdown costs. The total costs recognized during the three months ended March 31, 2026 and 2025 were $4 and $7, respectively, included in the restructuring, transaction and integration-related costs in the Company's consolidated statements of operations and Performance and Essential Materials segment operating results. The Company expects to recognize additional charges related to severance and separation costs of $5 and other plant shut down costs of approximately $3 in future periods in connection with the plant closure. The Company expects to complete the closure plan by the end of 2030. Asset retirement obligations and plant shutdown costs recorded represent management's best estimate based on information currently available and are subject to change as additional information becomes available.


	Asset Retirement Obligations		Severance and Separation Costs		Contract Termination and Other Costs		Total
Balances at December 31, 2025	$	99	$	25	$	102	$	226
2026 charges and change in estimates	4		2		(2)		4
Payments	(13)		(11)		(4)		(28)

Foreign currency translation	(2)		—		(2)		(4)
Balances at March 31, 2026	$	88	$	16	$	94	$	198










Cumulative charges recognized as of March 31, 2026	$	126	$	29	$	156	$	311

Certain North American Chlorovinyls Facilities and Styrene Facility Closures

In December 2025, the Company ceased operations of certain of the Company's North American chlorovinyls production facilities, including (i) its polyvinyl chloride plant at the Aberdeen, Mississippi facility, (ii) its vinyl chloride monomer plant at the Lake Charles, Louisiana North facilities, and (iii) one of its diaphragm chlor-alkali units at the Lake Charles, Louisiana South facilities, as well as (iv) its styrene production plant located at the Lake Charles, Louisiana facilities. The total costs recognized by the Company in 2025 as a result of these closures was $393, which comprised of $287 related to accelerated depreciation and amortization and $30 related to asset write-offs, in addition to asset retirement obligations, severance and separation costs and other plant shutdown costs. The total costs recognized during the three months ended March 31, 2026 was $11 included in the restructuring, transaction and integration-related costs in the Company's consolidated statements of operations and Performance and Essential Materials segment operating results. The Company expects to recognize additional charges related to severance and separation costs of $3 and other plant shutdown costs of $10 in future periods in connection with these closures. The Company expects to complete the closure plan for these facilities by the end of 2027. Asset retirement obligations and plant shutdown costs recorded represent management's best estimate based on information currently available and are subject to change as additional information becomes available.


	Asset Retirement Obligations		Severance and Separation Costs		Other Plant Shutdown Costs		Total
Balances at December 31, 2025	$	52	$	17	$	7	$	76
2026 charges and change in estimates	—		3		8		11
Payments	(18)		(16)		(10)		(44)



Balances at March 31, 2026	$	34	$	4	$	5	$	43
Cumulative charges recognized as of March 31, 2026	$	52	$	20	$	15	$	87

Other Income, Net

The other income, net of $38 for the three months ended March 31, 2026 included interest income of $28, and other income, net of $37 for the three months ended March 31, 2025 included interest income of $29.

Supplemental Cash Flow Information

Right-of-use assets obtained in exchange for operating lease obligations were $22 and $66 for the three months ended March 31, 2026 and 2025, respectively.

Non-cash Investing Activities

Capital expenditure related liabilities, included in accounts payable and accrued and other liabilities, were $93 and $114 at March 31, 2026 and March 31, 2025, respectively.