---
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"
generated_at: "2026-05-16T04:00:52.857024+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Motorcar Parts Q3 revenue falls 10% on large customer cut; FY2026 outlook reduced

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-26-004300
- JSON: https://secwatch.observer/filing/0001140361-26-004300.json
- Plain text: https://secwatch.observer/filing/0001140361-26-004300.txt

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