Motorcar Parts of America, Inc. — Earnings Quality Grade F
MPAA · Consumer Cyclical
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 44 days, change -5 days YoY
AR growth -5.4% vs revenue growth 5.5%
Revenue 5.5%, CFFO 16.1%. Cash follows revenue
Expense Quality
Inventory -9.5% vs COGS 3.1%. Normal
CapEx growth 357.8% is >2x revenue growth 5.5%
SG&A/Gross Profit = 56.3%. Normal
Gross margin 20.3%, change +1.8pp. Stable
Cash Flow Quality
CFFO/NI = -2.34. Below 1.0
FCF $0.0B, FCF/NI = -2.10
Accruals ratio = -6.8%. Low accruals
Cash $0.0B covers only 6% of debt $0.2B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 1% of equity. Manageable
Debt/EBITDA = 4.0x (>4x). Interest coverage = 1.0x (<2x). Financial stress
Other assets grew 75.2% vs revenue 5.5%
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -12% YoY. Normal
Manipulation Score
M-Score = -2.84 (< -2.22). Unlikely manipulator
Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25