# Westlake Corporation (WLK) FY2026 Q2 P&L / Income Statement

- Company: Westlake Corporation (WLK)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-05, accession number 0001262823-26-000032
- Page: https://plicit.ai/financials/wlk/fy2026-q2-income-statement
- Chart image: https://plicit.ai/charts/wlk-fy2026-q2-income-statement-sankey.png

## Chart details: Revenue by Business Segment

Income statement for 2026-04-01 through 2026-06-30. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Net sales**: 3,271,000,000 US dollars
- **Cost of sales**: 2,619,000,000 US dollars
- **Gross profit**: 652,000,000 US dollars
- **Operating expenses (calculated)**: 288,000,000 US dollars
- **Income (loss) from operations**: 364,000,000 US dollars
- **Other income (expense), net (calculated)**: negative 26,000,000 US dollars
- **Income (loss) before income taxes**: 338,000,000 US dollars
- **Provision for income taxes**: 67,000,000 US dollars
- **Net income (loss)**: 271,000,000 US dollars
- **Housing and Infrastructure Products Segment**: 1,252,000,000 US dollars
- **Performance and Essential Materials Segment**: 2,019,000,000 US dollars
- **Selling, general and administrative expenses**: 253,000,000 US dollars
- **Amortization of intangibles**: 32,000,000 US dollars
- **Restructuring, transaction and integration-related costs**: 3,000,000 US dollars
- **Housing and Infrastructure Products Segment costs (calculated)**: 1,040,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Performance and Essential Materials Segment costs (calculated)**: 1,834,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Reconciling items (calculated)**: 33,000,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.
- Of which attributable to Westlake Corporation: $260.00 M; to noncontrolling interests: $11.00 M.