{"filing":{"accession_number":"0001604665-26-000022","cik":"0001604665","ticker":"WLKP","company_name":"Westlake Chemical Partners LP","form":"8-K","filing_date":"2026-08-04","report_date":"2026-08-04","primary_document":"wlkp-20260804.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1604665/000160466526000022/wlkp-20260804.htm"},"events":[{"id":24007,"run_id":21716,"accession_number":"0001604665-26-000022","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.97,"summary":"Westlake Chemical Partners LP issued a press release on August 4, 2026 announcing its second quarter 2026 financial results, including net income of $14.2 million ($0.40 per unit), cash flows from operating activities of $129.8 million, and MLP distributable cash flow of $17.6 million.","company_name":"Westlake Chemical Partners LP","ticker":"WLKP","filing_date":"2026-08-04","form":"8-K","submitted_at":null,"items":[{"id":24386,"accession_number":"0001604665-26-000022","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"Westlake Chemical Partners LP issued a press release on August 4, 2026 announcing its second quarter 2026 financial results, including net income of $14.2 million per limited partner unit of $0.40, cash flows from operating activities of $129.8 million, and MLP distributable cash flow of $17.6 million. The filing explicitly states this is an earnings release furnished as Exhibit 99.1 under Item 2.02 (Results of Operations and Financial Condition), which is the standard Item for quarterly earnings disclosures.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T02:38:01.273802+00:00","company_name":"","ticker":null,"filing_date":""},{"id":24387,"accession_number":"0001604665-26-000022","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses Westlake Chemical Partners LP's second quarter 2026 financial results through a press release (Exhibit 99.1), reporting net income of $14.2 million ($0.40 per unit), cash flows from operating activities of $129.8 million, and MLP distributable cash flow of $17.6 million. The Item 7.01 disclosure explicitly references a conference call to discuss \"2026 second quarter results\" with the earnings release furnished as Exhibit 99.1, which is the standard format for earnings releases under Regulation FD Disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T02:38:01.273802+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":24386,"accession_number":"0001604665-26-000022","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"Westlake Chemical Partners LP issued a press release on August 4, 2026 announcing its second quarter 2026 financial results, including net income of $14.2 million per limited partner unit of $0.40, cash flows from operating activities of $129.8 million, and MLP distributable cash flow of $17.6 million. The filing explicitly states this is an earnings release furnished as Exhibit 99.1 under Item 2.02 (Results of Operations and Financial Condition), which is the standard Item for quarterly earnings disclosures.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T02:38:01.273802+00:00","company_name":"Westlake Chemical Partners LP","ticker":"WLKP","filing_date":"2026-08-04"},{"id":24387,"accession_number":"0001604665-26-000022","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses Westlake Chemical Partners LP's second quarter 2026 financial results through a press release (Exhibit 99.1), reporting net income of $14.2 million ($0.40 per unit), cash flows from operating activities of $129.8 million, and MLP distributable cash flow of $17.6 million. The Item 7.01 disclosure explicitly references a conference call to discuss \"2026 second quarter results\" with the earnings release furnished as Exhibit 99.1, which is the standard format for earnings releases under Regulation FD Disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T02:38:01.273802+00:00","company_name":"Westlake Chemical Partners LP","ticker":"WLKP","filing_date":"2026-08-04"}]}