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

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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:ContractWithCustomerAssetUpfrontPaymentsToCustomersCurrent.

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
Cores expected to be returned by customers$20,551,000$21,294,000
Core premiums paid to customers11,920,00011,187,000
Finished goods premiums paid to customers1,621,0001,429,000
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

Item 1. Financial Statements (unaudited) Financial Statements

FAQ

What is Motorcar Parts of America's contract with customer asset upfront payments to customers current?
Motorcar Parts of America (MPAA) reported contract with customer asset upfront payments to customers current of $965K in Q2 2026.
How has Motorcar Parts of America's contract with customer asset upfront payments to customers current changed year-over-year?
Motorcar Parts of America's contract with customer asset upfront payments to customers current decreased by 28.5% year-over-year, from $1.35M to $965K.
What is the long-term trend for Motorcar Parts of America's contract with customer asset upfront payments to customers current?
Over 5 years (2021 to 2026), Motorcar Parts of America's contract with customer asset upfront payments to customers current has grown at a -1.3% compound annual growth rate (CAGR), from $684K to $642K.
What does contract with customer asset upfront payments to customers current mean?
Contract With Customer Asset Upfront Payments To Customers Current as reported by Motorcar Parts of America, Inc..

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