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Motorcar Parts of America MPAA Contract With Customer Asset Upfront Payments To Customers Noncurrent

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Other financials

Income statement

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Revenue$168.0M-10.8%
Gross profit$27.2M-19.9%
Operating income$3.5M-82.4%
Net income-$13.4M-541%
EPS (diluted)-$0.71-573%

Balance sheet

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Cash & equivalents$19.1M+53.2%
Total debt$70.5M-10.9%
Total equity$253.0M-2.7%
Total assets$1.0B+3.8%

Cash flow

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Operating cash flow-$11.3M-213%
CapEx$1.1M+37.3%
Free cash flow-$12.4M-235%

Valuation

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Market cap$257.49M+18.0%
Enterprise value$308.87M+8.4%
P/S0.3×+0.1×

Profitability

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Gross margin19.9%-0.5pp
Operating margin6.4%-2.2pp
Net margin-0.5%-0.7pp
FCF margin8.9%+0.2pp

Returns & leverage

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Return on equity-1.6%-2.2pp
Debt / equity0.3×0.0×
Current ratio1.4×0.0×

Where this comes from

Reported directly by Motorcar Parts of America in its filing.

Tagged under the XBRL concept mpaa:ContractWithCustomerAssetUpfrontPaymentsToCustomersNoncurrent.

The source filing: Motorcar Parts of America’s 10-Q, filed August 10, 2026.

Filed
Aug 10, 2026, 4:01 PM EDT
Fiscal quarter
Q1 FY2027
Calendar quarter
Q2 2026
Accession
0001140361-26-032013
Line itemJune 30, 2026March 31, 2026
Upfront payments to customers965,000642,000
Total short-term contract assets$35,057,000$34,552,000
Long-term contract assets
Remanufactured cores held at customers' locations$301,451,000$297,592,000
Core premiums paid to customers31,198,00028,198,000
Finished goods premiums paid to customers3,856,0003,700,000
Upfront payments to customers1,737,0001,731,000
Total long-term contract assets$338,242,000$331,221,000

Item 1. Financial Statements (unaudited) Financial Statements

FAQ

What is Motorcar Parts of America's contract with customer asset upfront payments to customers noncurrent?
Motorcar Parts of America (MPAA) reported contract with customer asset upfront payments to customers noncurrent of $1.74M in Q2 2026.
How has Motorcar Parts of America's contract with customer asset upfront payments to customers noncurrent changed year-over-year?
Motorcar Parts of America's contract with customer asset upfront payments to customers noncurrent decreased by 3.7% year-over-year, from $1.8M to $1.74M.
What is the long-term trend for Motorcar Parts of America's contract with customer asset upfront payments to customers noncurrent?
Over 5 years (2021 to 2026), Motorcar Parts of America's contract with customer asset upfront payments to customers noncurrent has grown at a 28.9% compound annual growth rate (CAGR), from $486K to $1.73M.
What does contract with customer asset upfront payments to customers noncurrent mean?
Contract With Customer Asset Upfront Payments To Customers Noncurrent as reported by Motorcar Parts of America, Inc..

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