XML 22 R47.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Fair Value Measurements (Details) (USD $) | 3 Months Ended | 9 Months Ended | 3 Months Ended | 9 Months Ended | 3 Months Ended | 9 Months Ended |  |  |  |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2013 Forward Foreign Currency Exchange Contracts [Member] | Dec. 31, 2012 Forward Foreign Currency Exchange Contracts [Member] | Dec. 31, 2013 Forward Foreign Currency Exchange Contracts [Member] | Dec. 31, 2012 Forward Foreign Currency Exchange Contracts [Member] | Dec. 31, 2013 Warrant Liability [Member] | Dec. 31, 2012 Warrant Liability [Member] | Dec. 31, 2013 Warrant Liability [Member] | Dec. 31, 2012 Warrant Liability [Member] | Dec. 31, 2013 Supplier Warrant [Member] | Dec. 31, 2013 Recurring [Member] | Mar. 31, 2013 Recurring [Member] | Dec. 31, 2013 Recurring [Member] Level 1 [Member] | Mar. 31, 2013 Recurring [Member] Level 1 [Member] | Dec. 31, 2013 Recurring [Member] Level 2 [Member] | Mar. 31, 2013 Recurring [Member] Level 2 [Member] | Dec. 31, 2013 Recurring [Member] Level 3 [Member] | Mar. 31, 2013 Recurring [Member] Level 3 [Member]
Short-term Investments [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mutual funds |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 496,000 | $ 411,000 | $ 496,000 | $ 411,000 | $ 0 | $ 0 | $ 0 | $ 0
Prepaid expenses and other current assets [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward foreign currency exchange contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 | 683,000 | 0 | 0 | 0 | 683,000 | 0 | 0
Other current liabilities [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred compensation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 496,000 | 411,000 | 496,000 | 411,000 | 0 | 0 | 0 | 0
Forward foreign currency exchange contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 76,000 | 0 | 0 | 0 | 76,000 | 0 | 0 | 0
Other liabilities [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant liability |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 6,485,000 | 2,014,000 | 0 | 0 | 0 | 0 | 6,485,000 | 2,014,000
Net gain (loss) on forward foreign currency exchange contracts |  |  |  |  |  |  | 74,000 | 20,000 | (759,000) | 360,000 |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value assumptions of warrants [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk free interest rate (in hundredths) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1.12% |  |  |  |  |  |  |  |
Expected life |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3 years 9 months |  |  |  |  |  |  |  |
Expected volatility (in hundredths) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 45.29% |  |  |  |  |  |  |  |
Dividend yield (in hundredths) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0.00% |  |  |  |  |  |  |  |
Probability of future financing (in hundredths) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0.00% |  |  |  |  |  |  |  |
Change in warrant liability measured at fair value recurring basis using significant unobservable inputs (Level 3) [Rollforward] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance | 5,975,000 |  | 1,568,000 | 2,014,000 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Newly issued | 0 |  | 0 | 0 |  | 1,625,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total loss included in net income (loss) | 2,920,000 |  | 882,000 | 6,881,000 |  | 825,000 |  |  |  |  | 2,920,000 | 882,000 | 6,881,000 | 825,000 |  |  |  |  |  |  |  |  |
Exercises/settlements | (2,410,000) | [1] | 0 | (2,410,000) | [1] | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net transfers in (out) of Level 3 | 0 |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance | $ 6,485,000 |  | $ 2,450,000 | $ 6,485,000 |  | $ 2,450,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
[1] | Represents the fair value of the Cerberus Warrant as of the settlement date (see Note 7).

X
- Definition This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents the amount of deferred compensation liability as of the balance sheet date. + References No definition available. + Details
Name: | mpaa_DeferredCompensationFairValueDisclosure
Namespace Prefix: | mpaa_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Percentage of likelihood of future financing, used as an input to measure fair value. + References No definition available. + Details
Name: | mpaa_FairValueInputsProbabilityOfFutureFinancing
Namespace Prefix: | mpaa_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents the amount of warrant liability as of the balance sheet date. + References No definition available. + Details
Name: | mpaa_WarrantLiabilityFairValueDisclosure
Namespace Prefix: | mpaa_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of realized and unrealized gain (loss) of derivative instruments not designated or qualifying as hedging instruments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959 + Details
Name: | us-gaap_DerivativeInstrumentsNotDesignatedAsHedgingInstrumentsGainLossNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_FairValueAssumptionsAndMethodologyForAssetsAndLiabilitiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Expected dividends to be paid to holders of the underlying shares or financial instruments (expressed as a percentage of the share or instrument's price). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssumptionsExpectedDividendRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period the instrument, asset or liability is expected to be outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssumptionsExpectedTerm
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Measure of dispersion, in percentage terms (for instance, the standard deviation or variance), for a given stock price. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssumptionsExpectedVolatilityRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Risk-free interest rate assumption used in valuing an instrument. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssumptionsRiskFreeInterestRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of gain (loss) recognized on the income statement for financial instrument classified as a liability measured using unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityGainLossIncludedInEarnings
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of issuances of financial instrument classified as a liability measured using unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityIssues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of settlements of financial instrument classified as a liability measured using unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilitySettlements
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of transfers of financial instrument classified as a liability into (out of) level 3 of the fair value hierarchy. + References No definition available. + Details
Name: | us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityTransfersNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Fair value of financial instrument classified as a liability measured using unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value portion of asset contracts related to the exchange of different currencies, including, but not limited to, foreign currency options, forward contracts, and swaps. + References No definition available. + Details
Name: | us-gaap_ForeignCurrencyContractAssetFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of liability contracts related to the exchange of different currencies, including, but not limited to, foreign currency options, forward (delivery or nondelivery) contracts, and swaps entered into. + References No definition available. + Details
Name: | us-gaap_ForeignCurrencyContractsLiabilityFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value portion of investment securities, including, but not limited to, marketable securities, derivative financial instruments, and investments accounted for under the equity method. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Available-for-Sale Securities -URI http://asc.fasb.org/extlink&oid=6505594 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Trading Securities -URI http://asc.fasb.org/extlink&oid=6526789 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=28360136&loc=d3e22054-111558 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Subparagraph a, f, g -Article 7 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 35 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=27723805&loc=d3e24584-111560 + Details
Name: | us-gaap_InvestmentsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_OtherLiabilitiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_OtherLiabilitiesCurrentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_ShortTermInvestmentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration