🇺🇸 SECWestlake Chemical Corp.Codex · 实盘不做把握 8/10不做原因:无增量信息
北京时间·🕒 发布 05:00:37·⟳ 抓取 05:02:43 +2m06s·⚡ 决策 09-01 05:04:46 +2m03s·56.8 天前
Westlake任命Tommy E. Darby为首席会计官
该8-K披露的是常规财务高管任命与岗位调整,不包含业绩、指引、会计重述、审计问题、控制权变化或资本配置信息,无法形成正期望交易。
📄 原文Westlake Chemical Corp.↗ 原文
----- d437911d8k.htm ----- UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REP…
不做 Westlake Corporation(WLK.US)
常规首席会计官任命没有可量化基本面增量,也未显示财务内控或治理冲突,不做。
不做 Westlake Chemical Partners LP(WLKP.US)
仅被动涉及GP职务任命,未形成合伙企业层面的收入、现金流或控制权变化,不做。
展开详情(成交明细 / 研究档案 / 原文全文 / 决策记录链)
研究档案
结论摘要
事件本身是一手SEC披露,但核心事实只是首席会计官任命及原任人员转岗;披露明确未涉及关联交易或特殊安排,也没有财务口径、经营展望或治理冲突增量,因此对Westlake Corporation(WLK.US)和Westlake Chemical Partners LP(WLKP.US)均不构成可交易催化。
🔎 新鲜度:最早出现 2026-08-31 · 扩散 low · price-in 风险 low ↗
主要风险
- 若后续另有会计重述、审计分歧或财务内控问题披露,需要作为新事件重新评估。
先例如何影响了这次决策
对本次决策的影响:事件在事实层已足以排除交易,先例不会改变标的、方向或执行价。
方向:常规首席会计官任命没有明确基本面方向,未进入外部先例量化环节。
涨幅量级:本事件无业绩、订单、指引或资本结构增量,历史涨跌幅对本次不具备交易校准价值。
形态:不适用。
原文全文
展开原文 · 5,549 字
----- d437911d8k.htm -----
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
Date of Report (date of earliest event reported):
August 31, 2026
Westlake Corporation
(Exact name of registrant as specified in its charter)
Delaware
001-32260
76-0346924
(State or other jurisdiction
of incorporation)
(Commission
File Number)
(I.R.S. Employer
Identification No.)
5444 Westheimer
,
Suite 101
Houston
,
Texas
77056
(Address of principal executive offices)
(Zip Code)
Registrant’s telephone number, including area code: (
713
)
960-9111
Check the appropriate box below if the Form
8-K
filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
☐
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐
Soliciting material pursuant to Rule
14a-12
under the Exchange Act (17 CFR
240.14a-12)
☐
Pre-commencement
communications pursuant to Rule
14d-2(b)
under the Exchange Act (17 CFR
240.14d-2(b))
☐
Pre-commencement
communications pursuant to Rule
13e-4(c)
under the Exchange Act (17 CFR
240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Act:
Title of each class
Trading
Symbol(s)
Name of each exchange
on which registered
Common Stock, $0.01 par value
WLK
The New York Stock Exchange
NYSE Texas
1.625% Senior Notes due 2029
WLK 29
The New York Stock Exchange
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule
12b-2
of the Securities Exchange Act of 1934
(§240.12b-2
of this chapter).
Emerging growth company
☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Item 5.02.
Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.
On August 31, 2026, Westlake Corporation (the “Company”) announced the appointment of Tommy E. Darby, age 45, to the position of Vice President, Chief Accounting Officer of the Company, effective immediately.
In connection with his appointment as Vice President, Chief Accounting Officer of the Company, Mr. Darby was also appointed as Vice President, Chief Accounting Officer of Westlake Chemical Partners GP LLC, a wholly-owned subsidiary of the Company and the general partner of Westlake Chemical Partners LP, effective August 31, 2026.
Prior to joining the Company, from August 2022 to April 2025, Mr. Darby served as Vice President and Chief Accounting Officer of Pactiv Evergreen Inc. (now Novolex) and, earlier in his tenure there, as Vice President and Controller. From March 2008 to May 2020, Mr. Darby held various leadership roles at Valaris plc (now Valaris Limited) and its predecessor companies in external reporting, financial systems and internal audit, before serving as Vice President and Controller and later as Vice President, Finance. Earlier in his career, Mr. Darby worked in audit and assurance at Deloitte LLP. Mr. Darby received a Bachelor of Science degree in Accounting and a Master of Science degree in Auditing and Financial Accounting from the University of North Texas and is a Certified Public Accountant.
There are no family relationships between Mr. Darby and any director or executive officer of the Company. Mr. Darby does not have any interest in any transactions with the Company requiring disclosure under Item 404(a) of Regulation
S-K,
and there are no arrangements or understandings between Mr. Darby and any other person pursuant to which he was appointed as an officer of the Company.
In connection with his appointment, Mr. Darby will receive an annual salary of $440,000, a target bonus of 45% of his base salary under the Company’s Annual Incentive Plan (prorated based on Mr. Darby’s start date), a target bonus of 8% of eligible quarterly salary under the Company’s Quarterly Incentive Plan, and a long-term incentive target bonus of 90% of his base salary under the Company’s amended and restated 2013 Omnibus Incentive Plan. Mr. Darby will also receive
a sign-on award
of restricted stock units (“RSUs”) under the Company’s amended and restated 2013 Omnibus Incentive Plan, with a total aggregate grant date fair value of $135,000. The number of shares of common stock of the Company underlying the RSUs will be determined by dividing the aggregate grant date fair value by the average of the high and low prices of the Company’s common stock on August 31, 2026. The RSUs fully vest on August 31, 2029, provided that Mr. Darby remains in continuous full-time employment with the Company through August 31, 2029.
Mr. Darby will succeed Jeffrey A. Holy, who will transition from his current position of Vice President, Chief Accounting Officer of the Company to the position of Vice President, Finance and Investor Relations of the Company, effective concurrent with the appointment of Mr. Darby.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
WESTLAKE CORPORATION
Date: August 31, 2026
By:
/s/ L. Benjamin Ederington
L. Benjamin Ederington
Executive Vice President, Legal and External Affairs
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
Date of Report (date of earliest event reported):
August 31, 2026
Westlake Corporation
(Exact name of registrant as specified in its charter)
Delaware
001-32260
76-0346924
(State or other jurisdiction
of incorporation)
(Commission
File Number)
(I.R.S. Employer
Identification No.)
5444 Westheimer
,
Suite 101
Houston
,
Texas
77056
(Address of principal executive offices)
(Zip Code)
Registrant’s telephone number, including area code: (
713
)
960-9111
Check the appropriate box below if the Form
8-K
filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
☐
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐
Soliciting material pursuant to Rule
14a-12
under the Exchange Act (17 CFR
240.14a-12)
☐
Pre-commencement
communications pursuant to Rule
14d-2(b)
under the Exchange Act (17 CFR
240.14d-2(b))
☐
Pre-commencement
communications pursuant to Rule
13e-4(c)
under the Exchange Act (17 CFR
240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Act:
Title of each class
Trading
Symbol(s)
Name of each exchange
on which registered
Common Stock, $0.01 par value
WLK
The New York Stock Exchange
NYSE Texas
1.625% Senior Notes due 2029
WLK 29
The New York Stock Exchange
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule
12b-2
of the Securities Exchange Act of 1934
(§240.12b-2
of this chapter).
Emerging growth company
☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Item 5.02.
Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.
On August 31, 2026, Westlake Corporation (the “Company”) announced the appointment of Tommy E. Darby, age 45, to the position of Vice President, Chief Accounting Officer of the Company, effective immediately.
In connection with his appointment as Vice President, Chief Accounting Officer of the Company, Mr. Darby was also appointed as Vice President, Chief Accounting Officer of Westlake Chemical Partners GP LLC, a wholly-owned subsidiary of the Company and the general partner of Westlake Chemical Partners LP, effective August 31, 2026.
Prior to joining the Company, from August 2022 to April 2025, Mr. Darby served as Vice President and Chief Accounting Officer of Pactiv Evergreen Inc. (now Novolex) and, earlier in his tenure there, as Vice President and Controller. From March 2008 to May 2020, Mr. Darby held various leadership roles at Valaris plc (now Valaris Limited) and its predecessor companies in external reporting, financial systems and internal audit, before serving as Vice President and Controller and later as Vice President, Finance. Earlier in his career, Mr. Darby worked in audit and assurance at Deloitte LLP. Mr. Darby received a Bachelor of Science degree in Accounting and a Master of Science degree in Auditing and Financial Accounting from the University of North Texas and is a Certified Public Accountant.
There are no family relationships between Mr. Darby and any director or executive officer of the Company. Mr. Darby does not have any interest in any transactions with the Company requiring disclosure under Item 404(a) of Regulation
S-K,
and there are no arrangements or understandings between Mr. Darby and any other person pursuant to which he was appointed as an officer of the Company.
In connection with his appointment, Mr. Darby will receive an annual salary of $440,000, a target bonus of 45% of his base salary under the Company’s Annual Incentive Plan (prorated based on Mr. Darby’s start date), a target bonus of 8% of eligible quarterly salary under the Company’s Quarterly Incentive Plan, and a long-term incentive target bonus of 90% of his base salary under the Company’s amended and restated 2013 Omnibus Incentive Plan. Mr. Darby will also receive
a sign-on award
of restricted stock units (“RSUs”) under the Company’s amended and restated 2013 Omnibus Incentive Plan, with a total aggregate grant date fair value of $135,000. The number of shares of common stock of the Company underlying the RSUs will be determined by dividing the aggregate grant date fair value by the average of the high and low prices of the Company’s common stock on August 31, 2026. The RSUs fully vest on August 31, 2029, provided that Mr. Darby remains in continuous full-time employment with the Company through August 31, 2029.
Mr. Darby will succeed Jeffrey A. Holy, who will transition from his current position of Vice President, Chief Accounting Officer of the Company to the position of Vice President, Finance and Investor Relations of the Company, effective concurrent with the appointment of Mr. Darby.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
WESTLAKE CORPORATION
Date: August 31, 2026
By:
/s/ L. Benjamin Ederington
L. Benjamin Ederington
Executive Vice President, Legal and External Affairs
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