{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-21-037106","form_type":"8-K","ticker":"MPAA","cik":"0000918251","company_name":"MOTORCAR PARTS OF AMERICA INC","filed_at":"2021-11-09T23:59:59+00:00","discovered_at":"2026-05-14T18:04:16.240033+00:00","generated_at":"2026-06-28T11:12:02.519596+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Motorcar Parts of America reports record Q2 sales $175.5M; GAAP EPS $0.19 down from $0.78 YoY","bullets":["Record Q2 net sales $175.5M (+13.5% YoY); six-month sales $324.6M (+29.8% YoY).","Net income $3.7M ($0.19 diluted EPS) vs $15.2M ($0.78) a year ago, impacted by $0.49 non-cash items.","Six-month net income $4.5M ($0.23 diluted EPS); before impacting items $21.8M vs $15.1M prior year.","Gross margin 20.5% vs 25.7%; pressured by COVID costs, supply chain, freight, and product relocation expenses.","Net debt $120.6M at Sep 30 vs $97.6M at Jun 30; operating cash flow -$19.6M in Q2."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-21-037106","json":"https://secwatch.observer/filing/0001140361-21-037106.json","markdown":"https://secwatch.observer/filing/0001140361-21-037106.md","text":"https://secwatch.observer/filing/0001140361-21-037106.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/918251/000114036121037106/0001140361-21-037106-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/918251/000114036121037106/brhc10030462_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-28T11:12:02.519596+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}