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Cash Flow Overview

Change in Cash
$4,470K
Free Cash flow
-$12,411K
Unit: Thousand (K) dollars
Positive Cash Flow Breakdown
    • Borrowings under revolving loan
    • Accounts receivable
    • Customer finished goods returns ...
    • Others
Negative Cash Flow Breakdown
    • Repayments of revolving loan
    • Accounts payable and accrued lia...
    • Inventory
    • Others
Cash Flow
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Net (loss) income
-13,421
9,724
1,777
-2,149
Depreciation and amortization
2,742
2,272
2,359
2,373
Amortization of intangible assets
-
335
-
-
Amortization of debt issuance costs
654
637
621
604
Amortization of interest on contract liabilities
182
256
164
167
Accrued interest on convertible notes, related party
1,065
969
968
968
Loss on extinguishment of debt
-
0
-
-
Amortization of core premiums paid to customers
3,000
2,742
2,700
2,734
Amortization of finished goods premiums paid to customers
406
344
280
254
Noncash lease expense
2,682
2,737
2,603
2,550
Foreign exchange impact of lease liabilities and forward contracts
1,597
-1,487
594
1,469
Foreign currency remeasurement
-
949
-
-
Change in fair value of compound net derivative liability
-1,540
1,270
3,910
-2,260
Gain on short-term investments
190
-31
48
104
Net provision for inventory reserves
1,810
2,934
2,831
2,042
Net provision for customer payment discrepancies
-
570
-
-
Net provision for (recovery of) doubtful accounts
-
94
-
-
Net provision for customer payment discrepancies and credit losses
-1,178
-
-303
435
Deferred income taxes
-251
909
120
-142
Share-based compensation expense
2,138
1,317
1,388
1,984
Loss on disposal of plant and equipment
-1
-26
0
0
Accounts receivable
-41,898
32,494
-23,918
19,043
Inventory
18,297
3,509
28,747
8,294
Inventory unreturned
-
-2,099
-
-
Income tax receivable
-
974
-
-
Prepaid expenses and other current assets
-34
-1,414
3,644
-128
Other assets
-167
360
-344
51
Accounts payable and accrued liabilities
-19,054
10,907
-8,630
21,136
Customer finished goods returns accrual
3,206
-7,932
-205
5,092
Contract assets
10,714
10,567
-426
-6,363
Contract liabilities
-5,993
15,093
-1,305
6,599
Operating lease liabilities
-2,614
-2,624
-2,558
-2,529
Other liabilities
-52
-191
1,216
-43
Net cash (used in) provided by operating activities
-11,303
-4,506
-8,229
21,865
Purchase of plant and equipment
1,108
1,446
417
1,026
Proceeds from sales of plant and equipment
-
0
0
-
Purchase of intangible assets
4,000
-
-
-
Redemption of short-term investments
61
-2
-13
-90
Net cash used in investing activities
-5,169
-1,444
-404
-936
Borrowings under revolving loan
207,065
175,831
191,234
175,035
Repayments of revolving loan
182,894
169,173
175,643
189,472
Repayments of term loan
-
0
-
-
Payments for debt issuance costs
-
0
0
0
Payments on finance lease obligations
328
300
404
428
Exercise of stock options
24
0
0
101
Cash used to net share settle equity awards
1,115
-1
189
1,410
Repurchase of common stock, including fees
1,929
3,000
4,996
1,389
Net cash provided by (used in) financing activities
20,823
3,359
10,002
-17,563
Effect of exchange rate changes on cash and cash equivalents
119
-270
432
-135
Net increase in cash and cash equivalents
4,470
-2,861
1,801
3,231
Cash and cash equivalents beginning of period
14,650
15,710
15,710
9,429
Cash and cash equivalents end of period
19,120
14,650
17,511
15,710
Unit: Thousand (K) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Cash Flow

Borrowings under revolvingloan$207,065K (9.75%↑ Y/Y)Exercise of stock options$24K Net cash provided by(used in) financing...$20,823K (407.21%↑ Y/Y)Effect of exchange ratechanges on cash and cash...$119K (-80.36%↓ Y/Y)Canceled cashflow$186,266K Net increase in cashand cash...$4,470K (46.56%↑ Y/Y)Canceled cashflow$16,472K Repayments of revolvingloan$182,894K (-5.04%↓ Y/Y)Repurchase of common stock,including fees$1,929K (-1.88%↓ Y/Y)Cash used to net sharesettle equity awards$1,115K (124.80%↑ Y/Y)Payments on finance leaseobligations$328K (-14.81%↓ Y/Y)Accounts receivable-$41,898K (-599.00%↓ Y/Y)Customer finished goodsreturns accrual$3,206K (306.71%↑ Y/Y)Amortization of core premiumspaid to customers$3,000K (14.46%↑ Y/Y)Depreciation andamortization$2,742K (11.96%↑ Y/Y)Noncash lease expense$2,682K (10.14%↑ Y/Y)Share-based compensationexpense$2,138K (126.00%↑ Y/Y)Net provision forinventory reserves$1,810K (-13.15%↓ Y/Y)Change in fair value ofcompound net derivative...-$1,540K (13.97%↑ Y/Y)Accrued interest onconvertible notes, related...$1,065K (10.02%↑ Y/Y)Amortization of debt issuancecosts$654K (10.85%↑ Y/Y)Amortization of finishedgoods premiums paid to...$406K (79.65%↑ Y/Y)Amortization of interest oncontract liabilities$182K (12.35%↑ Y/Y)Other assets-$167K (57.61%↑ Y/Y)Prepaid expenses andother current assets-$34K (95.31%↑ Y/Y)Loss on disposal ofplant and equipment-$1K (94.12%↑ Y/Y)Net cash (used in)provided by operating...-$11,303K (-212.71%↓ Y/Y)Net cash used ininvesting activities-$5,169K (-541.32%↓ Y/Y)Canceled cashflow$61,525K Accounts payable andaccrued liabilities-$19,054K (-574.81%↓ Y/Y)Purchase of intangibleassets$4,000K Purchase of plant andequipment$1,108K (37.30%↑ Y/Y)Redemption of short-terminvestments$61K (6200.00%↑ Y/Y)Inventory$18,297K (127.40%↑ Y/Y)Net (loss) income-$13,421K (-541.19%↓ Y/Y)Contract assets$10,714K (42.87%↑ Y/Y)Contract liabilities-$5,993K (-164.03%↓ Y/Y)Operating leaseliabilities-$2,614K (-5.23%↓ Y/Y)Foreign exchange impactof lease...$1,597K (-80.87%↓ Y/Y)Net provision forcustomer payment...-$1,178K (-393.77%↓ Y/Y)

MOTORCAR PARTS OF AMERICA INC (MPAA)

MOTORCAR PARTS OF AMERICA INC (MPAA)