{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-24-046024","form_type":"8-K","ticker":"MPAA","cik":"0000918251","company_name":"MOTORCAR PARTS OF AMERICA INC","filed_at":"2024-11-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.386092+00:00","generated_at":"2026-05-30T02:35:42.725364+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Motorcar Parts of America reports Q2 record sales $208.2M, net loss widens to $3.0M","bullets":["Net sales record $208.2M, up 5.9% YoY; gross profit record $41.3M (includes $2.7M onboarding costs).","Net loss $3.0M ($0.15 EPS) vs $2.0M loss ($0.10 EPS) last year; impacted by non-cash and one-time expenses.","Generated $22.9M cash from operations; reduced net bank debt by $22.0M to $114.3M.","Full-year guidance reaffirmed: sales $746M-$766M, operating income $79M-$84M before non-cash/one-time items.","Gross margin 19.8% (down from 20.9%) hit by $3.8M non-cash, $1.3M one-time cash, and $2.7M onboarding expenses."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-24-046024","json":"https://secwatch.observer/filing/0001140361-24-046024.json","markdown":"https://secwatch.observer/filing/0001140361-24-046024.md","text":"https://secwatch.observer/filing/0001140361-24-046024.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/918251/000114036124046024/0001140361-24-046024-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/918251/000114036124046024/ef20038262_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T02:35:42.725364+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"}