MPAAMEDIUM SIGNALFINANCIAL10-K

MPAA reported meaningfully reduced losses alongside expanding gross margins, but interest costs rose substantially and operating income declined.

The company appears to be stabilizing operationally with improved gross profitability and stronger operating cash flow generation. However, the combination of declining operating income and substantially higher interest expense suggests ongoing financial leverage challenges that investors should monitor closely.

Comparing 2025-06-09 vs 2024-06-11View on EDGAR →
FINANCIAL ANALYSIS

MPAA demonstrated mixed financial performance with gross profit growing 16% and operating cash flow improving similarly, indicating better operational efficiency. However, operating income declined 13% while interest expense rose substantially, contributing to continued losses despite the meaningful reduction in net losses. The company maintained adequate liquidity despite lower cash balances, with current liabilities declining meaningfully.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+71.2%
$14.3M$24.4M

Interest expense surged 71.2% — significant debt increase or rising rates materially impacting earnings.

Net Income
P&L
+60.5%
-$49.2M-$19.5M

Net income grew 60.5% — bottom-line growth signals improving overall business health.

Cash & Equivalents
Balance Sheet
-32.5%
$14.0M$9.4M

Cash declined 32.5% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Gross Profit
P&L
+16.1%
$132.6M$153.8M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Operating Cash Flow
Cash Flow
+16.1%
$39.2M$45.5M

Operating cash flow grew 16.1% — strong conversion of earnings to cash, healthy business fundamentals.

R&D Expense
P&L
+14.1%
$10.0M$11.4M

R&D investment increased 14.1% — signals commitment to future product development, though near-term margin impact.

Operating Income
P&L
-13.4%
$46.1M$39.9M

Operating profitability softening — costs rising faster than revenue, watch for margin recovery plan.

Current Liabilities
Balance Sheet
-13.2%
$404.4M$351.0M

Current liabilities reduced — improved short-term financial position and working capital health.

LANGUAGE CHANGES
NEW — 2025-06-09
PRIOR — 2024-06-11
ADDED
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C.
We also operate in the $40 billion market for medium and heavy-duty automotive aftermarket replacement parts for truck, industrial, marine, and agricultural applications.
While we have not introduced any new product lines recently, we have expanded our product coverage for existing product lines, and we continue to engage with our customers to identify potential new product opportunities to grow our business.
We continue to develop in-house technologies and advanced testing methods.
Products We carry approximately 44,000 stock keeping units ( SKUs ) to support automotive aftermarket non-discretionary replacement parts.
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REMOVED
We also operate in the $700 million market for medium and heavy-duty automotive aftermarket replacement parts for truck, industrial, marine, and agricultural applications.
We continue to strive to expand our business by exploring new product lines, including working with our customers to identify potential new product opportunities.
We continue to expand our research and development teams as we further develop in-house technologies and advanced testing methods.
Products We carry approximately 42,000 stock keeping units ( SKUs ) to support automotive aftermarket non-discretionary replacement parts and test solutions and diagnostic equipment.
The Test Solutions and Diagnostic Equipment and Heavy Duty segments are not material, are not required to be separately reported, and are included within the all other category.
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