{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-26-004300","form_type":"8-K","ticker":"MPAA","cik":"0000918251","company_name":"MOTORCAR PARTS OF AMERICA INC","filed_at":"2026-02-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:38.029324+00:00","generated_at":"2026-05-16T04:00:52.857024+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 Q3 revenue falls 10% on large customer cut; FY2026 outlook reduced","bullets":["Net sales Q3 $167.7M, down from $186.2M YoY due to ~$17M decline from large customer store closures.","Diluted EPS $0.09 vs $0.11 prior year; non-cash/one-time charges of $0.03 per share.","Gross margin 19.6% vs 24.1% YoY; improved sequentially from 18.0% (Q1) and 19.3% (Q2).","Nine-month net income $2.7M ($0.13) vs net loss $18.7M ($0.95) prior year; cash generation $23.7M.","FY2026 guidance revised to sales $750-760M, operating income $72-79M; includes impact of tariffs."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-004300","json":"https://secwatch.observer/filing/0001140361-26-004300.json","markdown":"https://secwatch.observer/filing/0001140361-26-004300.md","text":"https://secwatch.observer/filing/0001140361-26-004300.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/918251/000114036126004300/0001140361-26-004300-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/918251/000114036126004300/ef20064768_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T04:00:52.857024+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"}