---
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"
generated_at: "2026-06-28T11:12:02.519596+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Motorcar Parts of America reports record Q2 sales $175.5M; GAAP EPS $0.19 down from $0.78 YoY

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-21-037106
- JSON: https://secwatch.observer/filing/0001140361-21-037106.json
- Plain text: https://secwatch.observer/filing/0001140361-21-037106.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.