XML 63 R51.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Impact on Previously Issued Financial Statements for the Correction of an Error, Revised Consolidated Statement of Shareholders' Equity (Details) - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2018 | Dec. 31, 2017 | Mar. 31, 2018
Consolidated Statement of Shareholders' Equity [Abstract] |  |  |  |  |
Balance at beginning of period |  |  | $ 78,510,000 |  |
Net income | $ (3,102,000) | $ (2,527,000) | (5,084,000) | $ 10,888,000 |
Balance at end of period | $ 74,172,000 |  | 74,172,000 |  | $ 78,510,000
Historical Misapplication of GAAP Related to Timing of Recognizing Certain Expenses Incurred in Connection with New Business [Member] |  |  |  |  |
Consolidated Statement of Shareholders' Equity [Abstract] |  |  |  |  |
Balance at beginning of period |  |  | 77,768,000 | 58,942,000 | 58,942,000
Net income |  | (2,650,000) |  | 10,368,000 | 18,826,000
Balance at end of period |  |  |  |  | 77,768,000
Historical Misapplication of GAAP Related to Timing of Recognizing Certain Expenses Incurred in Connection with New Business [Member] | As Previously Reported [Member] |  |  |  |  |
Consolidated Statement of Shareholders' Equity [Abstract] |  |  |  |  |
Balance at beginning of period |  |  | 66,606,000 | 50,290,000 | 50,290,000
Net income |  | (6,806,000) |  | 7,121,000 | 16,316,000
Balance at end of period |  |  |  |  | 66,606,000
Historical Misapplication of GAAP Related to Timing of Recognizing Certain Expenses Incurred in Connection with New Business [Member] | Adjustment [Member] |  |  |  |  |
Consolidated Statement of Shareholders' Equity [Abstract] |  |  |  |  |
Balance at beginning of period |  |  | $ 11,162,000 | 8,652,000 | 8,652,000
Net income |  | $ 4,156,000 |  | $ 3,247,000 | 2,510,000
Balance at end of period |  |  |  |  | $ 11,162,000

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cumulative amount of the reporting entity's undistributed earnings or deficit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(a)(4)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 + Details
Name: | us-gaap_RetainedEarningsAccumulatedDeficit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_StatementOfStockholdersEquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis=mpaa_HistoricalMisapplicationOfGAAPRelatedToTimingOfRecognizingCertainExpensesIncurredInConnectionWithNewBusinessMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RestatementAxis=srt_RestatementAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |