All the companies in the same industry, as long as they exhibit current or potential competition threat to Westlake, should be listed in this section, especially for your analysis in 3.4.1. From various reports and websites, you will find several lists of competing companies and reference companies, but you need to verify those companies to make sure that they are doing similar businesses. Collect all the names and list them in your analysis. If the list is too long, you can list those companies with significant market share (or firm assets). Keep in mind that some private companies, even though they may be large, have not included in most lists
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