# Westlake Corporation (WLK) FY2026 YTD Q2 Statement of Cash Flows

- Company: Westlake Corporation (WLK)
- Period: 2026-01-01 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-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/wlk-fy2026-ytd-q2-cash-flow-sankey.png

## Chart details

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Dec 31, 2025**: 2,740,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 224,000,000 US dollars. Net cash provided.
- **Depreciation and amortization**: 570,000,000 US dollars
- **Prepaid expenses and other current assets**: 28,000,000 US dollars
- **Accounts payable**: 123,000,000 US dollars
- **Other losses, net**: 13,000,000 US dollars
- **Accrued and other liabilities**: negative 71,000,000 US dollars
- **Stock-based compensation expense**: 20,000,000 US dollars
- **Other, net**: negative 74,000,000 US dollars
- **Deferred income taxes**: 14,000,000 US dollars
- **Net income (loss)**: 114,000,000 US dollars
- **Loss from disposition and write-off of property, plant and equipment**: 14,000,000 US dollars
- **Accounts receivable**: negative 463,000,000 US dollars
- **Inventories**: negative 64,000,000 US dollars
- **Investing activities**: negative 591,000,000 US dollars. Net cash used.
- **Acquisitions of businesses, net of cash acquired**: negative 171,000,000 US dollars
- **Additions to investments in unconsolidated subsidiaries**: negative 1,000,000 US dollars
- **Additions to property, plant and equipment**: negative 416,000,000 US dollars
- **Proceeds from maturities and paydown of available-for-sale securities**: 63,000,000 US dollars
- **Purchase of available-for-sale securities**: negative 69,000,000 US dollars
- **Other, net**: 3,000,000 US dollars
- **Financing activities**: negative 704,000,000 US dollars. Net cash used.
- **Dividends paid**: negative 137,000,000 US dollars
- **Other, net**: negative 18,000,000 US dollars
- **Distributions to noncontrolling interests**: negative 23,000,000 US dollars
- **Repurchase of common stock for treasury**: negative 30,000,000 US dollars
- **Repayment of senior notes**: negative 496,000,000 US dollars
- **Operating adjustment reconciliation**: 782,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- **financing gross reconciliation**: 704,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **investing gross reconciliation**: 657,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **Exchange-rate effect**: negative 9,000,000 US dollars
- **Ending cash on Jun 30, 2026**: 1,660,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 2,964,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 1,080,000,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 1.96×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
- **Operating cash flow**: 224,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 416,000,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: negative 192,000,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

### Chart connections

- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $110.00M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 224,000,000 US dollars minus 416,000,000 US dollars equals negative 192,000,000 US dollars.