Assay
Financial-condition grades for SEC filers
Company Report · as of Oct 9, 2026
|
| Motorcar Parts OF America Inc.MPAA · consumer durables | |
|---|---|
| Grade |  C/Don the C/D boundary of 460 graded peers; percentile 57.7, sampling error 2.3 points; lower is stronger |
| Rank | 264 of 460 |
| Profitability | Dpercentile 68.8 |
| Solvency | Cpercentile 50.1 |
| Growth and financing | Bpercentile 37.0 |
| Reliability | 0.91 AUCfailure model, filers with $591M to $2.67B assets; 95% interval 0.88 to 0.94; 160 events, 2020 to 2025 |
| Peer failure rate | 1.01% a yearItem 1.03 bankruptcies, same asset band, 2012 to 2025 |
| Size band | $591M to $2.67B assetstotal assets $1.0B[1] |
| Standard universe | insiderevenue above $1M and assets above $10M[1-2] |
| Warnings | none activenot computable: distress, fortress balance sheet |
| Inputs computable | 9 of 14 |
| Graded from | filings received through Jun 8, 2026123 days before the rescan; every figure keyed to the SEC receipt date |
| Last close | $10.532026-10-08; market equity $199.4M; iex feed |
| Price used in grade | None |
| Share price, twelve months to the rescansplit-adjusted close; a lollipop at every rescan carries the letter held then; baseline ticks are SEC receipt dates of the inputs; ranges and dragging scroll the full history | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Percentile at every rescan on file, Jan 21, 2012 to Oct 9, 2026; stronger toward the top. Hover for the date. Open this report as it stood on | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Each date opens the report as it stood on that rescan. |
Business, in the company's words. Opening of Item 1 of the 10-K received Jun 8, 2026; the document on sec.gov.
We are a leading supplier of automotive aftermarket non-discretionary replacement parts and test solutions and diagnostic equipment -- building upon industry leading technology to be “The Global Leader for Parts and Solutions that Move Our World Today and Tomorrow”. We operate in the $130 billion automotive aftermarket for replacement hard parts in North America. Our hard parts products include light-duty rotating electrical products and brake-related products. In addition, we sell test solutions and diagnostic equipment, which were added with our acquisitions of D&V Electronics Ltd.
The Fourteen Inputs [top]
Lower percentile is stronger. Source numbers open the SEC filing; a range that spans filings opens the sources table.
| Input | Percentile, 0 to 100 | Value | Source | Peer median | Percentile | Peers | Period end |
|---|---|---|---|---|---|---|---|
| Profitability, sleeve percentile 68.8 | |||||||
| Gross profitability | 15.7% | [1,3] | 34.4% | 78.5 | 476 | 2026-03-31 | |
| Return on invested capital | not computable | 8.9% | |||||
| one or more required annual facts are missing | |||||||
| Accruals ratio | (0.7%) | [1,4-6] | (5.1%) | 85.1 | 525 | 2026-03-31 | |
| Gross margin stability, five years | 1.4 pts | [2-3,7-14] | 1.7 pts | 42.6 | 407 | 2026-03-31 | |
| Solvency, sleeve percentile 50.1 | |||||||
| Twelve-month failure probability | not computable | 0.04% | |||||
| four consecutive discrete net-income quarters are required; found 4 | |||||||
| Altman Z double-prime | 2.09 | [1,15-20] | 2.11 | 47.1 | 402 | 2026-03-31 | |
| Net debt to EBITDA | not computable | 2.11x | |||||
| one or more required annual facts are missing | |||||||
| Interest coverage | not computable | 2.57x | |||||
| latest aligned inputs end 2013-03-31; latest annual assets end 2026-03-31 | |||||||
| Current ratio | 1.46x | [15-16] | 1.55x | 53.1 | 541 | 2026-03-31 | |
| Growth and financing, sleeve percentile 37.0 | |||||||
| Revenue growth, three-year compound | 5.0% | [2,8,10,12] | 1.4% | 32.4 | 482 | 2026-03-31 | |
| Free cash flow growth, three-year compound | not computable | 8.3% | |||||
| current FCF must be positive and base FCF must exceed $100,000 | |||||||
| Reinvestment rate | 45.2% | [15-16,18,21-26] | 12.0% | 34.5 | 265 | 2026-03-31 | |
| Asset growth, three years | (0.3%) | [1,6,27-28] | 2.0% | 57.6 | 487 | 2026-03-31 | |
| Net share issuance, one year | (2.6%) | [29-30] | (0.3%) | 23.4 | 382 | 2026-06-01 | |
Gross profitability. Revenue less cost of goods sold, over total assets.
Accruals ratio. Net income less operating cash flow, over average assets; lower is stronger.
Gross margin stability, five years. Standard deviation of gross margin; lower is stronger.
Twelve-month failure probability. CHS model; lower is stronger.
Net debt to EBITDA. Lower is stronger.
Net share issuance, one year. Split-adjusted; lower is stronger.
Sleeves are equal-weighted; within a sleeve each computable input carries equal weight. Composite 0.046; sampling error 2.3 percentile points on 460 peers.
Among 460 Peers [top]
Composite score of every graded peer, smoothed. Vertical rules are the letter band edges at the 20th, 40th, 60th and 80th percentiles. Small dots are the six largest peers by market equity.
| Rank | Company | Percentile | Letter | Warnings |
|---|---|---|---|---|
| 259 | Grocery Outlet Holding Corp. (GO) Grocery Outlet Holding Corp. (GO) Cmiddle fifth; percentile 56.8 Nasdaq · Retail-Grocery Stores market equity $1.2B; last close $11.93 No active warnings; 10 of 14 inputs | 56.8 | C | |
| 260 | Darling Ingredients Inc. (DAR) Darling Ingredients Inc. (DAR) C/Don the C/D boundary; percentile 56.9 NYSE · Fats & Oils market equity $9.8B; last close $62.17 No active warnings; 10 of 14 inputs | 56.9 | C/D | |
| 261 | Distribution Solutions Group, Inc. (DSGR) Distribution Solutions Group, Inc. (DSGR) C/Don the C/D boundary; percentile 57.2 Nasdaq · Wholesale-Machinery, Equipment & Supplies market equity $1.6B; last close $35.07 No active warnings; 11 of 14 inputs | 57.2 | C/D | |
| 262 | Kroger Co. (KR) Kroger Co. (KR) C/Don the C/D boundary; percentile 57.6 NYSE · Retail-Grocery Stores market equity $36.3B; last close $61.42 No active warnings; 10 of 14 inputs | 57.6 | C/D | |
| 263 | Jakks Pacific Inc. (JAKK) Jakks Pacific Inc. (JAKK) C/Don the C/D boundary; percentile 57.7 Nasdaq · Games, Toys & Children's Vehicles (No Dolls & Bicycles) market equity $320.0M; last close $27.95 Warnings: fortress balance sheet; 10 of 14 inputs | 57.7 | C/D | fortress balance sheet |
| 264 | Motorcar Parts OF America Inc. (MPAA) Motorcar Parts OF America Inc. (MPAA) C/Don the C/D boundary; percentile 57.7 Nasdaq · Motor Vehicle Parts & Accessories market equity $199.7M; last close $10.53 No active warnings; 9 of 14 inputs | 57.7 | C/D | |
| 265 | United Natural Foods Inc. (UNFI) United Natural Foods Inc. (UNFI) C/Don the C/D boundary; percentile 58.0 NYSE · Wholesale-Groceries, General Line market equity $2.7B; last close $44.06 No active warnings; 12 of 14 inputs | 58.0 | C/D | |
| 266 | Bassett Furniture Industries Inc. (BSET) Bassett Furniture Industries Inc. (BSET) C/Don the C/D boundary; percentile 58.2 Nasdaq · Wood Household Furniture, (No Upholstered) market equity $188.0M; last close $21.61 Warnings: fortress balance sheet; 7 of 14 inputs | 58.2 | C/D | fortress balance sheet |
| 267 | Autonation, Inc. (AN) Autonation, Inc. (AN) C/Don the C/D boundary; percentile 58.4 NYSE · Retail-Auto Dealers & Gasoline Stations market equity $5.2B; last close $156.87 No active warnings; 8 of 14 inputs | 58.4 | C/D | |
| 268 | Rocky Brands, Inc. (RCKY) Rocky Brands, Inc. (RCKY) C/Don the C/D boundary; percentile 58.5 Nasdaq · Footwear, (No Rubber) market equity $340.3M; last close $45.27 No active warnings; 12 of 14 inputs | 58.5 | C/D | |
| 269 | Papa Johns International Inc. (PZZA) Papa Johns International Inc. (PZZA) C/Don the C/D boundary; percentile 58.8 Nasdaq · Retail-Eating Places market equity $640.7M; last close $19.45 No active warnings; 9 of 14 inputs | 58.8 | C/D |
| Peer policy | Letter | Percentile | Peers |
|---|---|---|---|
| all graded filers, equal sleeves | C | 55.7 | 2204 |
| sector peers, equal sleeves (the grade) | C/D | 57.7 | 460 |
| same exchange, equal sleeves | C | 53.9 | 1219 |
| sector peers, equal inputs | C | 55.3 | 460 |
Each letter is one fifth of the 460 graded peers, about 92 companies. A boundary letter (A/B, B/C, C/D, D/E) marks a percentile within one sampling error of a band edge.
What the Price Implies [top]
Market measures at the 2026-10-08 close. None enters the grade. Percentile among graded peers with the same measure.
| Measure | Value | Peer median | Percentile | Reading |
|---|---|---|---|---|
| Twelve-month price change, skipping the latest month | (29.7%) | (0.2%) | 19 | hotter than 19 of 100 peers |
| Distance from 52-week high | (40.5%) | (25.6%) | 27 | closer to its high than 27 of 100 peers |
| EBIT to enterprise value | not computable | 5.0% | required accounting or market input is missing | |
| Free cash flow yield | 7.7% | 4.6% | 70 | pricier than 30 of 100 peers |
| Book value to price | 1.27 | 0.45 | 85 | pricier than 15 of 100 peers |
| Sales to price | 3.95 | 1.49 | 81 | pricier than 19 of 100 peers |
| Composite equity issuance, five years | (0.6%) | (16.0%) | 75 | more equity-funded than 75 of 100 peers |
| Relative strength against the sector, log excess return | (0.33) | (0.01) | 20 | ahead of 20 of 100 peers |
Inputs: market equity $199.7M; EBIT $65.8M; free cash flow $15.5M; book equity $253.0M; sales $789.8M; cash $19.1M[31].
Diagnostics [top]
Diagnostics do not feed the grade.
| Piotroski F-score: None of 9, period end 2026-03-31 | ||
|---|---|---|
| Return on assets above zero | 1.3% | ✓ pass[4,6] |
| Operating cash flow above zero | $19.2M | ✓ pass[5] |
| Return on assets improved | 3.2 pts | ✓ pass[4,6,27,32] |
| Operating cash flow exceeds net income | $6.8M | ✓ pass[4-5] |
| Long-term leverage fell | n/a[1,6,27] | |
| Current ratio improved | 0.4 pts | ✓ pass[15-16,25-26] |
| No new shares issued | (2.6%) | ✓ pass[29-30] |
| Gross margin improved | (0.1 pts) | ✗ fail[2-3,7-8] |
| Asset turnover improved | 7.6 pts | ✓ pass[2,6,8,27] |
Downloads [top]
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Sources [top]
Every citation on this page. Filing opens the SEC index page for that submission; viewer opens the SEC interactive data for the same filing; series opens the SEC XBRL API record for that tag and company.
| # | Concept | XBRL tag | Value | Period end | Received | Form | Links |
|---|---|---|---|---|---|---|---|
| 1 | assets | us-gaap:Assets | $1.0B | 2026-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 2 | revenue | us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | $789.8M | 2026-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 3 | gross profit | us-gaap:GrossProfit | $159.9M | 2026-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 4 | net income | us-gaap:NetIncomeLoss | $12.4M | 2026-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 5 | operating cash flow | us-gaap:NetCashProvidedByUsedInOperatingActivities | $19.2M | 2026-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 6 | assets | us-gaap:Assets | $957.6M | 2025-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 7 | gross profit | us-gaap:GrossProfit | $153.8M | 2025-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 8 | revenue | us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | $757.4M | 2025-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 9 | gross profit | us-gaap:GrossProfit | $132.6M | 2024-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 10 | revenue | us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | $717.7M | 2024-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 11 | gross profit | us-gaap:GrossProfit | $114.0M | 2023-03-31 | 2025-06-09 | 10-K | filing · viewer · series |
| 12 | revenue | us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | $683.1M | 2023-03-31 | 2025-06-09 | 10-K | filing · viewer · series |
| 13 | gross profit | us-gaap:GrossProfit | $117.9M | 2022-03-31 | 2024-06-11 | 10-K | filing · viewer · series |
| 14 | revenue | us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | $650.3M | 2022-03-31 | 2024-06-11 | 10-K | filing · viewer · series |
| 15 | current assets | us-gaap:AssetsCurrent | $584.0M | 2026-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 16 | current liabilities | us-gaap:LiabilitiesCurrent | $399.6M | 2026-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 17 | retained earnings | us-gaap:RetainedEarningsAccumulatedDeficit | $32.4M | 2026-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 18 | operating income | us-gaap:OperatingIncomeLoss | $65.8M | 2026-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 19 | book equity | us-gaap:StockholdersEquity | $266.0M | 2026-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 20 | liabilities | us-gaap:Liabilities | $753.4M | 2026-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 21 | capital expenditure | us-gaap:PaymentsToAcquirePropertyPlantAndEquipment | $3.7M | 2026-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 22 | depreciation amortization | us-gaap:Depreciation | $9.5M | 2026-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 23 | pretax income | us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest | $20.3M | 2026-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 24 | income tax | us-gaap:IncomeTaxExpenseBenefit | $7.9M | 2026-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 25 | current assets | us-gaap:AssetsCurrent | $511.5M | 2025-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 26 | current liabilities | us-gaap:LiabilitiesCurrent | $351.0M | 2025-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 27 | assets | us-gaap:Assets | $1.0B | 2024-03-31 | 2025-06-09 | 10-K | filing · viewer · series |
| 28 | assets | us-gaap:Assets | $1.0B | 2023-03-31 | 2024-06-11 | 10-K | filing · viewer · series |
| 29 | shares outstanding | dei:EntityCommonStockSharesOutstanding | 18,924,818 | 2026-06-01 | 2026-06-08 | 10-K | filing · viewer · series |
| 30 | shares outstanding | dei:EntityCommonStockSharesOutstanding | 19,435,706 | 2025-06-02 | 2025-06-09 | 10-K | filing · viewer · series |
| 31 | shares outstanding | dei:EntityCommonStockSharesOutstanding | 18,933,207 | 2026-08-03 | 2026-08-10 | 10-Q | filing · viewer · series |
| 32 | net income | us-gaap:NetIncomeLoss | -$19.5M | 2025-03-31 | 2026-06-08 | 10-K | filing · viewer · series |
| 33 | cash | us-gaap:CashAndCashEquivalentsAtCarryingValue | $19.1M | 2026-06-30 | 2026-08-10 | 10-Q | filing · viewer · series |
| 34 | operating cash flow | us-gaap:NetCashProvidedByUsedInOperatingActivities | -$11.3M | 2026-06-30 | 2026-08-10 | 10-Q | filing · viewer · series |
| 35 | operating cash flow | us-gaap:NetCashProvidedByUsedInOperatingActivities | $23.7M | 2025-12-31 | 2026-02-09 | 10-Q | filing · viewer · series |
| 36 | operating cash flow | us-gaap:NetCashProvidedByUsedInOperatingActivities | $31.9M | 2025-09-30 | 2025-11-10 | 10-Q | filing · viewer · series |
| 37 | operating cash flow | us-gaap:NetCashProvidedByUsedInOperatingActivities | $10.0M | 2025-06-30 | 2026-08-10 | 10-Q | filing · viewer · series |
Limitations [top]
Grade boundary. Percentile 57.7 is 2.3 points from the nearest band edge; sampling error is 2.3 points.
Peer group. Sector assignment from four-digit SIC codes, hand-tuned and published. The grade under three alternative peer policies is tabled above.
Size. Within a sector the letter tracks size. Among graded filers in the smallest asset band, 72% grade E and 0% grade A; in the largest, 13% grade E and 21% grade A. Universe as of Oct 9, 2026.
Failure model. filings 2012-01-01 to 2019-12-31 fit, filings 2020-01-01 to 2025-12-31 test; status post hoc pending confirmation. pre-registered on 2026 filings once their 12-month outcome windows close; supported if the paired per-quintile gain over the pooled model has a lower bound above 0.05.
Input validity. Revenue or total assets at or below $100,000 sets the degenerate-inputs flag. An input whose denominator is at or below $100,000 is left not computable rather than ranked.
Returns. No input on this page has a post-2015 confidence interval on returns that excludes zero. The grade ranks reported financial condition and is not a return forecast.
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