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SIGNATURESUCERTIFICATIONSCERTIFICATIONS (1)+CERTIFICATIONS (2)&9ACCOUNTING OFFICER PURSUANT TO %=HACCOUNTING OFFICER PURSUAN (1)%VACCOUNTING OFFICER PURSUAN (2)
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Cash FlowsStatement of OperationsStatement of Operations (1)Statement of Operations (2)Statement of Operations (3)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
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7 Inventory7 Inventory (1)8 Contract Assets!Significant Customer Concentrat!Significant Customer Concen (1)!Geographic and Product Informat 10 Debt
10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
Stock OptionsStock Options (1)Restricted Stock Units RSUs !18 Accumulated Other Comprehens!18 Accumulated Other Compre (1)!Results of Operations for the TNet Sales and Gross ProfitOperating Expenses!Results of Operations for the S Net Sales and Gross Profit (1)Operating Expenses (1)Cash Flows (1)Credit FacilityReceivable Discount Programs!Purchases of Equity Securities Purchases of Equity Securi (1) Purchases of Equity Securi (2)
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"MOTORCAR PARTS AMERICA INC10Q
01/08/2019'MOTORCAR PARTS OF AMERICA, INC.!Large accelerated filer ?Accelerated filer ? Nonaccelerated filer ?# Smaller reporting company ?
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____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/$O,}qeYZ=PF0*8X>
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??QMOTORCAR PARTS OF AMERICA INCBalance Sheet (1)Income StatementIncome Statement (1)
Cash FlowsStatement of OperationsStatement of Operations (1)Statement of Operations (2)Statement of Operations (3)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
GoodwillIntangible AssetsIntangible Assets (1)Intangible Assets (2)6 Accounts Receivable Net6 Accounts Receivable Net (1)Warranty Returns
7 Inventory7 Inventory (1)8 Contract Assets!Significant Customer Concentrat!Significant Customer Concen (1)!Geographic and Product Informat 10 Debt
10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
Stock OptionsStock Options (1)Restricted Stock Units RSUs !18 Accumulated Other Comprehens!18 Accumulated Other Compre (1)!Results of Operations for the TNet Sales and Gross ProfitOperating Expenses!Results of Operations for the S Net Sales and Gross Profit (1)Operating Expenses (1)Cash Flows (1)Credit FacilityReceivable Discount Programs!Purchases of Equity Securities Purchases of Equity Securi (1) Purchases of Equity Securi (2)
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"MOTORCAR PARTS AMERICA INC10Q
01/08/2019
Balance Sheet&PART I  FINANCIAL INFORMATION $ Item 1. Financial Statements~
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80of Financial Condition and Results of Operations80Item 3. Quantitative and Qualitative Disclosures~
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#PART II  OTHER INFORMATION!Item 1. Legal Proceedings~
Item 1A. Risk Factors~
7/Item 2. Unregistered Sales of Equity Securities~
and Use of ProceedsItem 6. Exhibits~
SIGNATURES~
D]lwk5gZ8HP_; !"$ ____________________________1!)Created by Morningstar Document Research.0"(http://documentresearch.morningstar.com/
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Cash FlowsStatement of OperationsStatement of Operations (1)Statement of Operations (2)Statement of Operations (3)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
GoodwillIntangible AssetsIntangible Assets (1)Intangible Assets (2)6 Accounts Receivable Net6 Accounts Receivable Net (1)Warranty Returns
7 Inventory7 Inventory (1)8 Contract Assets!Significant Customer Concentrat!Significant Customer Concen (1)!Geographic and Product Informat 10 Debt
10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
Stock OptionsStock Options (1)Restricted Stock Units RSUs !18 Accumulated Other Comprehens!18 Accumulated Other Compre (1)!Results of Operations for the TNet Sales and Gross ProfitOperating Expenses!Results of Operations for the S Net Sales and Gross Profit (1)Operating Expenses (1)Cash Flows (1)Credit FacilityReceivable Discount Programs!Purchases of Equity Securities Purchases of Equity Securi (1) Purchases of Equity Securi (2)
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"MOTORCAR PARTS AMERICA INC10Q
01/08/2019
Balance SheetSeptember 30, 2018March 31, 2018 ASSETS (Unaudited)
(As Adjusted)
Current assets:
(Note 4)
!Cash and cash equivalents~
bx~
rShortterm investments~
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1TOTAL ASSETSdgAvA,$LIABILITIES AND SHAREHOLDERS? EQUITYCurrent liabilities:Accounts payable~
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*O?*%+Commitments and contingencies++++++++,Shareholders? equity:,,,,,,,,2*Preferred stock; par value $.01 per share,~
~
0.(5,000,000 shares authorized; none issued//'Series A junior participating preferred//~
////~
///0'stock; par value $.01 per share, 20,000&1shares authorized; none issued/2'Common stock; par value $.01 per share,22~
2y222~
2"203(50,000,000 shares authorized; 18,799,47744,and 18,893,102 shares issued and outstanding15)at September 30, 2018 and March 31, 2018,6respectively"7Additional paidin capital77~
7r2777~
7278Retained earnings88~
8Bnl888~
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9"h[999~
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10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
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01/08/2019Income StatementThree Months Ended
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10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
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"MOTORCAR PARTS AMERICA INC10Q
01/08/2019
Cash FlowsSix Months Ended
September 30,
~
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~
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Cash FlowsStatement of Operations (1)Statement of Operations (2)Statement of Operations (3)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
GoodwillIntangible AssetsIntangible Assets (1)Intangible Assets (2)6 Accounts Receivable Net6 Accounts Receivable Net (1)Warranty Returns
7 Inventory7 Inventory (1)8 Contract Assets!Significant Customer Concentrat!Significant Customer Concen (1)!Geographic and Product Informat 10 Debt
10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
Stock OptionsStock Options (1)Restricted Stock Units RSUs !18 Accumulated Other Comprehens!18 Accumulated Other Compre (1)!Results of Operations for the TNet Sales and Gross ProfitOperating Expenses!Results of Operations for the S Net Sales and Gross Profit (1)Operating Expenses (1)Cash Flows (1)Credit FacilityReceivable Discount Programs!Purchases of Equity Securities Purchases of Equity Securi (1) Purchases of Equity Securi (2)
SIGNATURESCERTIFICATIONSCERTIFICATIONS (1)CERTIFICATIONS (2)!ACCOUNTING OFFICER PURSUANT TO ACCOUNTING OFFICER PURSUAN (1) ACCOUNTING OFFICER PURSUAN (2)U }U5}$ }}$ }}
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"
"MOTORCAR PARTS AMERICA INC10Q
01/08/2019Statement of Operations!Year Ended March 31, 2018
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4
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Reported
Adjustment
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Net sales~
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&~
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Balance SheetBalance Sheet (1)Income StatementIncome Statement (1)
Cash FlowsStatement of OperationsStatement of Operations (2)Statement of Operations (3)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
GoodwillIntangible AssetsIntangible Assets (1)Intangible Assets (2)6 Accounts Receivable Net6 Accounts Receivable Net (1)Warranty Returns
7 Inventory7 Inventory (1)8 Contract Assets!Significant Customer Concentrat!Significant Customer Concen (1)!Geographic and Product Informat 10 Debt
10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
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SIGNATURESCERTIFICATIONSCERTIFICATIONS (1)CERTIFICATIONS (2)!ACCOUNTING OFFICER PURSUANT TO ACCOUNTING OFFICER PURSUAN (1) ACCOUNTING OFFICER PURSUAN (2)U }U5}$ }}$ }I}
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"MOTORCAR PARTS AMERICA INC10Q
01/08/2019Statement of Operations!Year Ended March 31, 2017
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4
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Cash FlowsStatement of OperationsStatement of Operations (1)Statement of Operations (3)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
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7 Inventory7 Inventory (1)8 Contract Assets!Significant Customer Concentrat!Significant Customer Concen (1)!Geographic and Product Informat 10 Debt
10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
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SIGNATURESCERTIFICATIONSCERTIFICATIONS (1)CERTIFICATIONS (2)!ACCOUNTING OFFICER PURSUANT TO ACCOUNTING OFFICER PURSUAN (1) ACCOUNTING OFFICER PURSUAN (2)U }U5}$ }}$ }
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"MOTORCAR PARTS AMERICA INC10Q
01/08/2019Statement of Operations!Year Ended March 31, 20164 ,Revised Consolidated Statement of Operations As Previously Reported
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Cash FlowsStatement of OperationsStatement of Operations (1)Statement of Operations (2)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
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7 Inventory7 Inventory (1)8 Contract Assets!Significant Customer Concentrat!Significant Customer Concen (1)!Geographic and Product Informat 10 Debt
10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
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"MOTORCAR PARTS AMERICA INC10Q
01/08/2019Statement of Operations!Year Ended March 31, 20187 /Revised Consolidated Statement of Comprehensive As Previously Reported
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01/08/2019Statement of Operations!Year Ended March 31, 20167 /Revised Consolidated Statement of Comprehensive As Previously Reported
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01/08/2019Statement of OperationsMarch 31, 20183 +Revised Consolidated Balance Sheet Amounts: As Previously Reported
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01/08/2019Statement of OperationsMarch 31, 20173 +Revised Consolidated Balance Sheet Amounts: As Previously Reported
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01/08/2019Statement of Operations!Year Ended March 31, 20187 /Revised Consolidated Statement of Shareholders? As Previously Reported
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"MOTORCAR PARTS AMERICA INC10Q
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01/08/2019"6. Accounts Receivable NetMarch 31, 2018 As Previously Reported Adoption of ASC 606
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01/08/20197. InventoryMarch 31, 2018
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01/08/2019*"Geographic and Product Information( Three Months Ended September 30, &
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"MOTORCAR PARTS AMERICA INC10Q
01/08/20194,Purchases of Equity Securities by the IssuerPeriodsTotal Number of
Average Price
Total Number of
Approximate Shares Purchased Paid Per Share
Shares Purchased
Dollar Value of
as Part of Publicly
Shares That May
Announced Plans
Yet Be Purchased
or Programs
Under the Plans
or Programs (1)
July 1  July 31, 2018:
6.Open market and privately negotiated purchases~
$
~
~
B#August 1  August 31, 2018:
6.Open market and privately negotiated purchases~
Gz8@
~
~
BQ)!September 1  September 30, 2018:
6.Open market and privately negotiated purchases~
Q8@
~
~
Total~
~
~
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/:pdXLsSAWpv=PF0*8X>
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??QMOTORCAR PARTS OF AMERICA INC
Balance SheetBalance Sheet (1)Income StatementIncome Statement (1)
Cash FlowsStatement of OperationsStatement of Operations (1)Statement of Operations (2)Statement of Operations (3)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
GoodwillIntangible AssetsIntangible Assets (1)Intangible Assets (2)6 Accounts Receivable Net6 Accounts Receivable Net (1)Warranty Returns
7 Inventory7 Inventory (1)8 Contract Assets!Significant Customer Concentrat!Significant Customer Concen (1)!Geographic and Product Informat 10 Debt
10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
Stock OptionsStock Options (1)Restricted Stock Units RSUs !18 Accumulated Other Comprehens!18 Accumulated Other Compre (1)!Results of Operations for the TNet Sales and Gross ProfitOperating Expenses!Results of Operations for the S Net Sales and Gross Profit (1)Operating Expenses (1)Cash Flows (1)Credit FacilityReceivable Discount Programs!Purchases of Equity Securities Purchases of Equity Securi (2)
SIGNATURESCERTIFICATIONSCERTIFICATIONS (1)CERTIFICATIONS (2)!ACCOUNTING OFFICER PURSUANT TO ACCOUNTING OFFICER PURSUAN (1) ACCOUNTING OFFICER PURSUAN (2)U }}$ }7}$ }8
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"MOTORCAR PARTS AMERICA INC10Q
01/08/20194,Purchases of Equity Securities by the IssuerNumberDescription of ExhibitMethod of Filing
@3+Certificate of Incorporation of the Company0(Incorporated by reference to Exhibit 3.1/'to the Company?s Registration Statement
0
(on Form SB2 declared effective on March522, 1994 (the ?1994 Registration Statement?). @1)Amendment to Certificate of Incorporation0(Incorporated by reference to Exhibit 3.2of the Company/'to the Company?s Registration Statement5on Form S1 (No. 3397498) declared effectiveon November 14, 1995.ffffff
@1)Amendment to Certificate of Incorporation0(Incorporated by reference to Exhibit 3.3of the Company3+to the Company?s Annual Report on Form 10K1)for the fiscal year ended March 31, 1997.333333@1)Amendment to Certificate of Incorporation0(Incorporated by reference to Exhibit 3.4of the Company3+to the Company?s Annual Report on Form 10K0(for the fiscal year ended March 31, 1998(the ?1998 Form 10K?).@1)Amendment to Certificate of Incorporation.&Incorporated by reference to Exhibit Cof the Company4,to the Company?s proxy statement on ScheduleDlpdXLltkgqi5\ !"#$%&'()*+,./0123456789:;<=>? 4 ,14A filed with the SEC on November 25, 2003.!!!!!"@"0"(Amended and Restated ByLaws of Motorcar"0"(Incorporated by reference to Exhibit 3.1###Parts of America, Inc.#5#to Current Report on Form 8K filed on August$$$$$ 24, 2010.%%%%%&
@&3&+Certificate of Amendment of the Certificate&0&(Incorporated by reference to Exhibit 3.1''''of Incorporation of the Company'4',to Current Report on Form 8K filed on April((((( 17, 2014.)))))*ffffff@*5*Amendment to the Amended and Restated ByLaws*0*(Incorporated by reference to Exhibit 3.1++6+.of Motorcar Parts of America, Inc., as adopted+3++to Current Report on Form 8K filed on June,,,on June 9, 2016,, 14, 2016..333333@.5.Amendment to the Amended and Restated ByLaws.0.(Incorporated by reference to Exhibit 3.1///of the Company/7//to Current Report on Form 8K filed on February00000 22, 2017.111112ffffff@2%22003 Long Term Incentive Plan202(Incorporated by reference to Exhibit 4.93333/3'to the Company?s Registration Statement444424*on Form S8 filed with the SEC on April 2,5555~
5R666667@7/7'2004 NonEmployee Director Stock Option77%Incorporated by reference to Appendix888Plan808(A to the Proxy Statement on Schedule 14A999919)for the 2004 Annual Shareholders Meeting.:::::;333333@;!;2010 Incentive Award Plan;;%Incorporated by reference to Appendix<<<<0<(A to the Proxy Statement on Schedule 14A====#=filed on December 15, 2010.>>>>>?@?1?)Amended and Restated 2010 Incentive Award??%Incorporated by reference to AppendixDl\K5iqaYR D@ABCDEF@@@Plan@0@(A to the Proxy Statement on Schedule 14AAAAAAfiled on March 5, 2013.BC$D____________________________1E)Created by Morningstar Document Research.0F(http://documentresearch.morningstar.com/xE9=PF0*8X>
@FFEEDD
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Balance SheetBalance Sheet (1)Income StatementIncome Statement (1)
Cash FlowsStatement of OperationsStatement of Operations (1)Statement of Operations (2)Statement of Operations (3)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
GoodwillIntangible AssetsIntangible Assets (1)Intangible Assets (2)6 Accounts Receivable Net6 Accounts Receivable Net (1)Warranty Returns
7 Inventory7 Inventory (1)8 Contract Assets!Significant Customer Concentrat!Significant Customer Concen (1)!Geographic and Product Informat 10 Debt
10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
Stock OptionsStock Options (1)Restricted Stock Units RSUs !18 Accumulated Other Comprehens!18 Accumulated Other Compre (1)!Results of Operations for the TNet Sales and Gross ProfitOperating Expenses!Results of Operations for the S Net Sales and Gross Profit (1)Operating Expenses (1)Cash Flows (1)Credit FacilityReceivable Discount Programs!Purchases of Equity Securities Purchases of Equity Securi (1)
SIGNATURESCERTIFICATIONSCERTIFICATIONS (1)CERTIFICATIONS (2)!ACCOUNTING OFFICER PURSUANT TO ACCOUNTING OFFICER PURSUAN (1) ACCOUNTING OFFICER PURSUAN (2)U }I }$ }8}$ }2
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"MOTORCAR PARTS AMERICA INC10Q
01/08/20194,Purchases of Equity Securities by the IssuerNumberDescription of ExhibitMethod of Filing
@2*Second Amended and Restated 2010 Incentive%Incorporated by reference to Appendix
Award Plan0(A to the Proxy Statement on Schedule 14A
filed on March 3, 2014.ffffff@,$2014 NonEmployee Director Incentive%Incorporated by reference to Appendix
Award Plan0(B to the Proxy Statement on Schedule 14Afiled on March 3, 2014.@1)Third Amended and Restated 2010 Incentive%Incorporated by reference to Appendix
Award Plan0(A to the Proxy Statement on Schedule 14A#filed on November 20, 2017.
10.1*%Amended and Restated Credit Facility,1)Incorporated by reference to Exhibit 10.10(dated as of June 5, 2018, among Motorcar2*to the Quarterly Report on Form 10Q filed0(Parts of America, Inc., each lender fromon August 9, 2018 .0(time to time party thereto and PNC Bank,/'National Association, as administrative
agentffffff$@/'First Amendment to Amended and Restated1)Incorporated by reference to Exhibit 10.10(Loan Agreement, dated as of November 14,2*to the Current Report on Form 8K filed onDklpdXLlmSVX61q5 !"#$%&'()*+,./0123456789:;<=>? . &2018, among Motorcar Parts of America, November 20, 2018 .!!1!)Inc., D & V Electronics Ltd., each lender""0"(from time to time party thereto, and PNC##5#Bank, National Association, as administrative$$
$agent%%%%%&?@&0&(Certification of Chief Executive Officer&&Filed herewith.''/''pursuant to Section 302 of the Sarbanes(((Oxley Act of 2002)))))*333333?@*0*(Certification of Chief Financial Officer**Filed herewith.++/+'pursuant to Section 302 of the Sarbanes,,,Oxley Act of 2002.L?@.1.)Certification of Chief Accounting Officer..Filed herewith.////'pursuant to Section 302 of the Sarbanes000Oxley Act of 2002111112@@222*Certifications of Chief Executive Officer,22Filed herewith.3343,Chief Financial Officer and Chief Accounting4474/Officer pursuant to Section 906 of the Sarbanes555Oxley Act of 2002666667101.INS77XBRL Instance Document77888889101.SCM9/9'XBRL Taxonomy Extension Schema Document99:::::;101.CAL;4;,XBRL Taxonomy Extension Calculation Linkbase;;<<<Document=====>101.DEF>3>+XBRL Taxonomy Extension Definition Linkbase>>???DocumentDl>x
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??QMOTORCAR PARTS OF AMERICA INC
Balance SheetBalance Sheet (1)Income StatementIncome Statement (1)
Cash FlowsStatement of OperationsStatement of Operations (1)Statement of Operations (2)Statement of Operations (3)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
GoodwillIntangible AssetsIntangible Assets (1)Intangible Assets (2)6 Accounts Receivable Net6 Accounts Receivable Net (1)Warranty Returns
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10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
Stock OptionsStock Options (1)Restricted Stock Units RSUs !18 Accumulated Other Comprehens!18 Accumulated Other Compre (1)!Results of Operations for the TNet Sales and Gross ProfitOperating Expenses!Results of Operations for the S Net Sales and Gross Profit (1)Operating Expenses (1)Cash Flows (1)Credit FacilityReceivable Discount Programs!Purchases of Equity Securities Purchases of Equity Securi (1) Purchases of Equity Securi (2)CERTIFICATIONSCERTIFICATIONS (1)CERTIFICATIONS (2)!ACCOUNTING OFFICER PURSUANT TO ACCOUNTING OFFICER PURSUAN (1) ACCOUNTING OFFICER PURSUAN (2)U }$}}
"MOTORCAR PARTS AMERICA INC10Q
01/08/2019
SIGNATURES'MOTORCAR PARTS OF AMERICA, INC.
Dated: January 8, 2019
By:
/s/ David Lee David LeeChief Financial Officer
Dated: January 8, 2019By:/s/ Kevin Daly
Kevin Daly Chief Accounting Officer$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/0zn7a=pH=PF0*8X>
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Balance SheetBalance Sheet (1)Income StatementIncome Statement (1)
Cash FlowsStatement of OperationsStatement of Operations (1)Statement of Operations (2)Statement of Operations (3)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
GoodwillIntangible AssetsIntangible Assets (1)Intangible Assets (2)6 Accounts Receivable Net6 Accounts Receivable Net (1)Warranty Returns
7 Inventory7 Inventory (1)8 Contract Assets!Significant Customer Concentrat!Significant Customer Concen (1)!Geographic and Product Informat 10 Debt
10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
Stock OptionsStock Options (1)Restricted Stock Units RSUs !18 Accumulated Other Comprehens!18 Accumulated Other Compre (1)!Results of Operations for the TNet Sales and Gross ProfitOperating Expenses!Results of Operations for the S Net Sales and Gross Profit (1)Operating Expenses (1)Cash Flows (1)Credit FacilityReceivable Discount Programs!Purchases of Equity Securities Purchases of Equity Securi (1) Purchases of Equity Securi (2)
SIGNATURESCERTIFICATIONS (1)CERTIFICATIONS (2)!ACCOUNTING OFFICER PURSUANT TO ACCOUNTING OFFICER PURSUAN (1) ACCOUNTING OFFICER PURSUAN (2)U }}U
"MOTORCAR PARTS AMERICA INC10Q
01/08/2019CERTIFICATIONSDate: January 8, 2019/s/ Selwyn Joffe Selwyn Joffe
Chief Executive Officer$
____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/$,vj =PF0*8X>
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Balance SheetBalance Sheet (1)Income StatementIncome Statement (1)
Cash FlowsStatement of OperationsStatement of Operations (1)Statement of Operations (2)Statement of Operations (3)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
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10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
Stock OptionsStock Options (1)Restricted Stock Units RSUs !18 Accumulated Other Comprehens!18 Accumulated Other Compre (1)!Results of Operations for the TNet Sales and Gross ProfitOperating Expenses!Results of Operations for the S Net Sales and Gross Profit (1)Operating Expenses (1)Cash Flows (1)Credit FacilityReceivable Discount Programs!Purchases of Equity Securities Purchases of Equity Securi (1) Purchases of Equity Securi (2)
SIGNATURESCERTIFICATIONSCERTIFICATIONS (2)!ACCOUNTING OFFICER PURSUANT TO ACCOUNTING OFFICER PURSUAN (1) ACCOUNTING OFFICER PURSUAN (2)U }}U
"MOTORCAR PARTS AMERICA INC10Q
01/08/2019CERTIFICATIONSDate: January 8, 2019
/s/ David Lee David Lee
Chief Financial Officer$
____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/$ ,vj0=PF0*8X>
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Balance SheetBalance Sheet (1)Income StatementIncome Statement (1)
Cash FlowsStatement of OperationsStatement of Operations (1)Statement of Operations (2)Statement of Operations (3)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
GoodwillIntangible AssetsIntangible Assets (1)Intangible Assets (2)6 Accounts Receivable Net6 Accounts Receivable Net (1)Warranty Returns
7 Inventory7 Inventory (1)8 Contract Assets!Significant Customer Concentrat!Significant Customer Concen (1)!Geographic and Product Informat 10 Debt
10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
Stock OptionsStock Options (1)Restricted Stock Units RSUs !18 Accumulated Other Comprehens!18 Accumulated Other Compre (1)!Results of Operations for the TNet Sales and Gross ProfitOperating Expenses!Results of Operations for the S Net Sales and Gross Profit (1)Operating Expenses (1)Cash Flows (1)Credit FacilityReceivable Discount Programs!Purchases of Equity Securities Purchases of Equity Securi (1) Purchases of Equity Securi (2)
SIGNATURESCERTIFICATIONSCERTIFICATIONS (1)!ACCOUNTING OFFICER PURSUANT TO ACCOUNTING OFFICER PURSUAN (1) ACCOUNTING OFFICER PURSUAN (2)U }}
"MOTORCAR PARTS AMERICA INC10Q
01/08/2019CERTIFICATIONSDate: January 8, 2019/s/ Kevin Daly
Kevin Daly
Chief Accounting Officer$
____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/$,vj/
=PF0*8X>
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Balance SheetBalance Sheet (1)Income StatementIncome Statement (1)
Cash FlowsStatement of OperationsStatement of Operations (1)Statement of Operations (2)Statement of Operations (3)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
GoodwillIntangible AssetsIntangible Assets (1)Intangible Assets (2)6 Accounts Receivable Net6 Accounts Receivable Net (1)Warranty Returns
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Stock OptionsStock Options (1)Restricted Stock Units RSUs !18 Accumulated Other Comprehens!18 Accumulated Other Compre (1)!Results of Operations for the TNet Sales and Gross ProfitOperating Expenses!Results of Operations for the S Net Sales and Gross Profit (1)Operating Expenses (1)Cash Flows (1)Credit FacilityReceivable Discount Programs!Purchases of Equity Securities Purchases of Equity Securi (1) Purchases of Equity Securi (2)
SIGNATURESCERTIFICATIONSCERTIFICATIONS (1)CERTIFICATIONS (2) ACCOUNTING OFFICER PURSUAN (1) ACCOUNTING OFFICER PURSUAN (2)U }$ }U
"MOTORCAR PARTS AMERICA INC10Q
01/08/2019TLACCOUNTING OFFICER PURSUANT TO SECTION 906 OF THE SARBANESOXLEY ACT OF 2002/s/ Selwyn Joffe Selwyn Joffe
Chief Executive OfficerJanuary 8, 2019
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/&s@PD8,~rJ=PF0*8X>
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Balance SheetBalance Sheet (1)Income StatementIncome Statement (1)
Cash FlowsStatement of OperationsStatement of Operations (1)Statement of Operations (2)Statement of Operations (3)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
GoodwillIntangible AssetsIntangible Assets (1)Intangible Assets (2)6 Accounts Receivable Net6 Accounts Receivable Net (1)Warranty Returns
7 Inventory7 Inventory (1)8 Contract Assets!Significant Customer Concentrat!Significant Customer Concen (1)!Geographic and Product Informat 10 Debt
10 Debt (1)11 Contract Liabilities!12 Accounts Receivable Discount13 Net Income Loss Per Share!15 Financial Risk Management an16 Fair Value Measurements
Stock OptionsStock Options (1)Restricted Stock Units RSUs !18 Accumulated Other Comprehens!18 Accumulated Other Compre (1)!Results of Operations for the TNet Sales and Gross ProfitOperating Expenses!Results of Operations for the S Net Sales and Gross Profit (1)Operating Expenses (1)Cash Flows (1)Credit FacilityReceivable Discount Programs!Purchases of Equity Securities Purchases of Equity Securi (1) Purchases of Equity Securi (2)
SIGNATURESCERTIFICATIONSCERTIFICATIONS (1)CERTIFICATIONS (2)!ACCOUNTING OFFICER PURSUANT TO ACCOUNTING OFFICER PURSUAN (2)U }$ }U
"MOTORCAR PARTS AMERICA INC10Q
01/08/2019TLACCOUNTING OFFICER PURSUANT TO SECTION 906 OF THE SARBANESOXLEY ACT OF 2002
/s/ David Lee David Lee
Chief Financial OfficerJanuary 8, 2019
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/&m@PD8,xP=PF0*8X>
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Balance SheetBalance Sheet (1)Income StatementIncome Statement (1)
Cash FlowsStatement of OperationsStatement of Operations (1)Statement of Operations (2)Statement of Operations (3)Statement of Operations (4)Statement of Operations (5)Statement of Operations (6)Statement of Operations (7)Statement of Operations (8)Statement of Operations (9)Statement of Operations (10)Statement of Operations (11)Statement of Operations (12)Statement of Operations (13)Statement of Operations (14)Statement of Operations (15)Statement of Operations (16)Statement of Operations (17)Statement of Operations (18)Statement of Operations (19)Statement of Operations (20)Statement of Operations (21)Statement of Operations (22)Statement of Operations (23)Statement of Operations (24)Statement of Operations (25)Statement of Operations (26)!Impact of the Adoption of the N!Impact of the Adoption of t (1)!Impact of the Adoption of t (2)!Impact of the Adoption of t (3)!Impact of the Adoption of t (4)
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Stock OptionsStock Options (1)Restricted Stock Units RSUs !18 Accumulated Other Comprehens!18 Accumulated Other Compre (1)!Results of Operations for the TNet Sales and Gross ProfitOperating Expenses!Results of Operations for the S Net Sales and Gross Profit (1)Operating Expenses (1)Cash Flows (1)Credit FacilityReceivable Discount Programs!Purchases of Equity Securities Purchases of Equity Securi (1) Purchases of Equity Securi (2)
SIGNATURESCERTIFICATIONSCERTIFICATIONS (1)CERTIFICATIONS (2)!ACCOUNTING OFFICER PURSUANT TO ACCOUNTING OFFICER PURSUAN (1)U }$ }
"MOTORCAR PARTS AMERICA INC10Q
01/08/2019TLACCOUNTING OFFICER PURSUANT TO SECTION 906 OF THE SARBANESOXLEY ACT OF 2002/s/ Kevin Daly
Kevin Daly
Chief Accounting OfficerJanuary 8, 2019
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/&p@PD8,uM=PF0*8X>
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