<SEC-DOCUMENT>0001140361-23-057421.txt : 20231213
<SEC-HEADER>0001140361-23-057421.hdr.sgml : 20231213
<ACCEPTANCE-DATETIME>20231213075820
ACCESSION NUMBER:		0001140361-23-057421
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		15
CONFORMED PERIOD OF REPORT:	20231212
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20231213
DATE AS OF CHANGE:		20231213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MOTORCAR PARTS OF AMERICA INC
		CENTRAL INDEX KEY:			0000918251
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				112153962
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33861
		FILM NUMBER:		231482991

	BUSINESS ADDRESS:	
		STREET 1:		2929 CALIFORNIA STREET
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90503
		BUSINESS PHONE:		3109724015

	MAIL ADDRESS:	
		STREET 1:		2929 CALIFORNIA STREET
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90503

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MOTORCAR PARTS AMERICA INC
		DATE OF NAME CHANGE:	20100614

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MOTORCAR PARTS  AMERICA INC
		DATE OF NAME CHANGE:	20040112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MOTORCAR PARTS & ACCESSORIES INC
		DATE OF NAME CHANGE:	19940128
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>ef20016499_8k.htm
<DESCRIPTION>8-K
<TEXT>
<XBRL>
<html xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:srt="http://fasb.org/srt/2023" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:us-gaap="http://fasb.org/us-gaap/2023" xmlns:dei="http://xbrl.sec.gov/dei/2023" xmlns:country="http://xbrl.sec.gov/country/2023" xmlns:currency="http://xbrl.sec.gov/currency/2023" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2022-03-31" xmlns:utr="http://www.xbrl.org/2009/utr" xmlns:naics="http://xbrl.sec.gov/naics/2023" xmlns:sic="http://xbrl.sec.gov/sic/2023" xmlns:stpr="http://xbrl.sec.gov/stpr/2023" xmlns:exch="http://xbrl.sec.gov/exch/2023" xmlns:cef="http://xbrl.sec.gov/cef/2023" xmlns:mpaa="http://motorcarparts.com/20231212" xmlns="http://www.w3.org/1999/xhtml">
  <head>
    <title></title>
    <!-- Licensed to: Summit Financial
         Document created using Broadridge PROfile 23.9.1.5178
         Copyright 1995 - 2023 Broadridge -->
    <meta http-equiv="Content-Type" content="text/html" />
</head>

<body style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; background-color: #ffffff;">
<div id="DSPFiXBRLHidden" style="display: none;"><ix:header><ix:hidden><ix:nonNumeric name="dei:AmendmentFlag" id="Fact_ede3b36846394656bc58d99acf17fb44" contextRef="c20231212to20231212" format="ixt:fixed-false">false</ix:nonNumeric><ix:nonNumeric name="dei:EntityCentralIndexKey" id="Fact_4ba6aa2c4a5a491b97dd458398bdfa88" contextRef="c20231212to20231212">0000918251</ix:nonNumeric></ix:hidden><ix:references><link:schemaRef xlink:href="mpaa-20231212.xsd" xlink:type="simple"></link:schemaRef></ix:references><ix:resources><xbrli:context id="c20231212to20231212"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0000918251</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-12-12</xbrli:startDate><xbrli:endDate>2023-12-12</xbrli:endDate></xbrli:period></xbrli:context></ix:resources></ix:header></div>

  <div><span style="font-size: 10pt;"> </span></div>

  <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 14pt; font-weight: bold;">
    <hr style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;" />
<div><span style="font-size: 14pt;">UNITED


      STATES</span></div>
</div>

  <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>

  <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">Washington, D.C. 20549</div>

  <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">
    <hr style="height: 2px; width: 23%; color: #000000; background-color: #000000; text-align: center; border: none; margin-left: auto; margin-right: auto;" /></div>

  <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 18pt; font-weight: bold;">Form <ix:nonNumeric name="dei:DocumentType" id="Fact_d9c4a71bf16d4a2b9b3266cacb222340" contextRef="c20231212to20231212">8-K</ix:nonNumeric></div>

  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">CURRENT REPORT</div>

  <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</div>

  <div style="font-size: 10pt;"><br />
  </div>

  <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">Date of Report (Date of earliest event reported): <ix:nonNumeric name="dei:DocumentPeriodEndDate" id="Fact_90f2f79691794c68a5dbfa9628d0fc94" contextRef="c20231212to20231212" format="ixt:date-monthname-day-year-en">December 12, 2023</ix:nonNumeric></div>

  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 24pt; font-weight: bold;"><span style="text-decoration: underline;"><ix:nonNumeric name="dei:EntityRegistrantName" id="Fact_efd0d19918d94272b580d446787542a4" contextRef="c20231212to20231212">MOTORCAR PARTS OF AMERICA, INC.</ix:nonNumeric></span><br />
  </div>

  <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">(Exact name of registrant as specified in its charter)</div>

  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">


  <tr>

    <td style="width: 32%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><ix:nonNumeric name="dei:EntityIncorporationStateCountryCode" id="Fact_dd872216801342d194c302ce7a25d932" contextRef="c20231212to20231212" format="ixt-sec:stateprovnameen">New York</ix:nonNumeric><br />
          </div>
        </td>

    <td style="width: 2%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 32%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><ix:nonNumeric name="dei:EntityFileNumber" id="Fact_bd24f2eb73934417962cce37d739e961" contextRef="c20231212to20231212">001-33861</ix:nonNumeric><br />
          </div>
        </td>

    <td style="width: 2%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 32.44%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><ix:nonNumeric name="dei:EntityTaxIdentificationNumber" id="Fact_2b8e355e8c284e66b355c457f7b53c88" contextRef="c20231212to20231212">11-2153962</ix:nonNumeric><br />
          </div>
        </td>

  </tr>

  <tr>

    <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">&#160;</td>

    <td style="width: 2%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">&#160;</td>

    <td style="width: 2%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 32.44%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 32%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';">(State or other jurisdiction of incorporation)</div>
        </td>

    <td style="width: 2%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 32%; vertical-align: top; font-size: 10pt; white-space: nowrap;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';">(Commission File Number)</div>
        </td>

    <td style="width: 2%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 32.44%; vertical-align: top; font-size: 10pt; white-space: nowrap;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';">(IRS Employer Identification No.)</div>
        </td>

  </tr>


</table>
  <div style="font-size: 10pt;"><br />
  </div>

  <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">


  <tr>

    <td style="width: 49%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><ix:nonNumeric name="dei:EntityAddressAddressLine1" id="Fact_22cf8bc09e854c4593d3c357dbe25ada" contextRef="c20231212to20231212">2929 California Street</ix:nonNumeric>, <ix:nonNumeric name="dei:EntityAddressCityOrTown" id="Fact_b912dd798fd14a028e39bb3973c71020" contextRef="c20231212to20231212">Torrance</ix:nonNumeric>, <ix:nonNumeric name="dei:EntityAddressStateOrProvince" id="Fact_5a76c746cc424896ac37c8c1b35c1252" contextRef="c20231212to20231212">CA</ix:nonNumeric></div>
        </td>

    <td style="width: 2%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><ix:nonNumeric name="dei:EntityAddressPostalZipCode" id="Fact_8ee14abfe1c64ea5b64bc9177e409a4b" contextRef="c20231212to20231212">90503</ix:nonNumeric><br />
          </div>
        </td>

  </tr>

  <tr>

    <td style="width: 49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
          <div style="text-align: left;"><br />
          </div>
        </td>

    <td style="width: 2%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
          <div style="text-align: left;"><br />
          </div>
        </td>

  </tr>

  <tr>

    <td style="width: 49%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';">(Address of principal executive offices)</div>
        </td>

    <td style="width: 2%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';">(Zip Code)</div>
        </td>

  </tr>


</table>
  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Registrant&#8217;s telephone number, including area code: (<ix:nonNumeric name="dei:CityAreaCode" id="Fact_5cbc3f7076294315aa8a1b603c2bf148" contextRef="c20231212to20231212">310</ix:nonNumeric>)
    <ix:nonNumeric name="dei:LocalPhoneNumber" id="Fact_0d4d5d94c117495581f3c29bd25f5e5d" contextRef="c20231212to20231212">212-7910</ix:nonNumeric></div>

  <div style="font-size: 10pt;"><br />
  </div>

  <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">N/A</div>

  <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">(Former name, former address and former fiscal year, if changed since last report.)</div>

  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the
    following provisions:</div>

  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><ix:nonNumeric name="dei:WrittenCommunications" id="Fact_f4fde01b1a504fb688e5ba70e6e8e790" contextRef="c20231212to20231212" format="ixt-sec:boolballotbox">&#x2610;</ix:nonNumeric><br />
        </td>

    <td style="width: auto; vertical-align: top; text-align: left; font-size: 10pt;">
          <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman';">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</div>
        </td>

  </tr>


</table>
  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><ix:nonNumeric name="dei:SolicitingMaterial" id="Fact_b06618fb3e53447a8b186b6b076cfa9a" contextRef="c20231212to20231212" format="ixt-sec:boolballotbox">&#x2610;</ix:nonNumeric><br />
        </td>

    <td style="width: auto; vertical-align: top; text-align: left; font-size: 10pt;">
          <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman';">Soliciting material pursuant to Rule l4a-12 under the Exchange Act (17 CFR 240.l4a-12)</div>
        </td>

  </tr>


</table>
  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><ix:nonNumeric name="dei:PreCommencementTenderOffer" id="Fact_6e5b8a0d7b64455b9b23647b5a7e17d7" contextRef="c20231212to20231212" format="ixt-sec:boolballotbox">&#x2610;</ix:nonNumeric><br />
        </td>

    <td style="width: auto; vertical-align: top; text-align: left; font-size: 10pt;">
          <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman';">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</div>
        </td>

  </tr>


</table>
  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><ix:nonNumeric name="dei:PreCommencementIssuerTenderOffer" id="Fact_091fc7989bc74600b87df89ea0c67490" contextRef="c20231212to20231212" format="ixt-sec:boolballotbox">&#x2610;</ix:nonNumeric><br />
        </td>

    <td style="width: auto; vertical-align: top; text-align: left; font-size: 10pt;">
          <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman';">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</div>
        </td>

  </tr>


</table>
  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Securities registered pursuant to Section 12(b) of the Act:</div>

  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">


  <tr>

    <td style="width: 39.83%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';">Title of each class</div>
        </td>

    <td style="width: 18.26%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); font-size: 10pt;">
          <div style="text-align: center; margin-left: 0.5pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';">Trading Symbol(s)</div>
        </td>

    <td style="width: 41.91%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';">Name of each exchange on which registered</div>
        </td>

  </tr>

  <tr>

    <td style="width: 39.83%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><ix:nonNumeric name="dei:Security12bTitle" id="Fact_7df1d81d0954494981c3ea32ed222634" contextRef="c20231212to20231212">Common Stock, par value $0.01 per share</ix:nonNumeric><br />
          </div>
        </td>

    <td style="width: 18.26%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><ix:nonNumeric name="dei:TradingSymbol" id="Fact_98436e0ed8514c3780e7188673432d0f" contextRef="c20231212to20231212">MPAA</ix:nonNumeric><br />
          </div>
        </td>

    <td style="width: 41.91%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><ix:nonNumeric name="dei:SecurityExchangeName" id="Fact_e57c0fa670d447ee8fcee5332273871a" contextRef="c20231212to20231212" format="ixt-sec:exchnameen">The Nasdaq Global Select Market</ix:nonNumeric><br />
          </div>
        </td>

  </tr>


</table>
  <div style="font-size: 10pt;"><br />
  </div>

  <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR &#167;230.405) or Rule
    12b-2 of the Securities Exchange Act of 1934 (17 CFR &#167;240.12b-2). Emerging growth company <ix:nonNumeric name="dei:EntityEmergingGrowthCompany" id="Fact_90b76dac04da4385ab6831bbdb1fdeec" contextRef="c20231212to20231212" format="ixt-sec:boolballotbox">&#x2610;</ix:nonNumeric></div>

  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or
    revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. <span style="font-family: 'Times New Roman';">&#9744;</span></div>

  <div style="font-size: 10pt;"><br />
  </div>

  <div>
    <hr style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;" /></div>

  <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
    <div class="BRPFPageBreak" style="page-break-after: always;">
      <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;" /></div>

  </div>

  <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 54pt; vertical-align: top; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">Item 1.01.</td>

    <td style="width: auto; vertical-align: top; text-align: left; font-size: 10pt;">
          <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-weight: bold;">Entry into a Material Definitive Agreement.</div>
        </td>

  </tr>


</table>
  <div style="font-size: 10pt;"><br />
  </div>

  <div style="text-align: left; text-indent: 18pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">On December 12, 2023, Motorcar Parts of America, Inc. (the &#8220;Company&#8221;) amended its Amended and Restated Revolving Credit, Term Loan and
    Security Agreement (as amended to date, the &#8220;Loan Agreement&#8221;) by entering into the Eighth Amendment to Loan Agreement (the &#8220;Eighth Amendment&#8221;) with D &amp; V Electronics Ltd., Dixie Electric Ltd., and Dixie Electric Inc., as the Canadian borrowers, PNC
    Bank, N.A., as agent, and the financial institutions party thereto. The Eighth Amendment, among other things, (a) extends the term of the Loan Agreement to December 12, 2028, (b) amends the definition of &#8220;Applicable Margin&#8221; to provide for a pricing
    grid, with the Applicable Margin for Term SOFR loans ranging from 2.75% to 3.25% and the Applicable Margin for base rate loans ranging from 1.75% to 2.25%, in each case based on average daily undrawn availability for the most recently completed
    calendar quarter, (c) amends the existing Fixed Charge Coverage Ratio financial covenant to be a springing financial covenant that is only tested if undrawn availability (which may include up to $8,000,000 of suppressed availability) is less than 22.5%
    of the aggregate revolving commitments, and will no longer be tested if undrawn availability exceeds the foregoing threshold for thirty consecutive days, and (d) amends the definitions of Consolidated EBITDA and Fixed Charge Coverage Ratio and certain
    component definitions used therein.</div>

  <div style="font-size: 10pt;"><br />
  </div>

  <div style="text-align: left; text-indent: 18pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">The foregoing summary of the Eighth Amendment does not purport to be complete and is qualified in its entirety by reference to the terms of
    the Eighth Amendment, a copy of which is filed herewith as Exhibit 10.1 and incorporated herein by reference</div>

  <div style="font-size: 10pt;"><br />
  </div>

  <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 54pt; vertical-align: top; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">Item 2.03</td>

    <td style="width: auto; vertical-align: top; text-align: left; font-size: 10pt;">
          <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-weight: bold;">Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of the Registrant</div>
        </td>

  </tr>


</table>
  <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;"><br />
  </div>

  <div style="text-align: left; text-indent: 18pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">The information contained in Item 1.01 of this Current Report on Form 8-K is incorporated by reference</div>

  <div style="font-size: 10pt;"><br />
  </div>

  <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 54pt; vertical-align: top; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">Item 9.01.</td>

    <td style="width: auto; vertical-align: top; text-align: left; font-size: 10pt;">
          <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-weight: bold;">Financial Statements and Exhibits.</div>
        </td>

  </tr>


</table>
  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">


  <tr>

    <td style="width: 4%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman';">(d)</div>
        </td>

    <td style="width: 96%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman';">Exhibits</div>
        </td>

  </tr>


</table>
  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">


  <tr>

    <td style="width: 6%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';">Exhibit No.</div>
        </td>

    <td style="width: 94%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman';">Description</div>
        </td>

  </tr>

  <tr>

    <td style="width: 6%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 94%; vertical-align: top; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 6%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: center; font-family: 'Times New Roman';"><a href="ef20016499_ex10-1.htm">10.1</a></div>
        </td>

    <td style="width: 94%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman';">Eighth Amendment to Amended and Restated Loan Agreement, dated as of December 12, 2023, among Motorcar Parts of America, Inc., D &amp; V Electronics Ltd., Dixie
            Electric Ltd., and Dixie Electric Inc., each lender from time to time party thereto, and PNC Bank, National Association, as administrative agent.</div>
        </td>

  </tr>

  <tr>

    <td style="width: 6%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 94%; vertical-align: top; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 6%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><a href="ef20016499_ex99-1.htm">99.1</a></div>
        </td>

    <td style="width: 94%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman';">Press Release dated, December 13, 2023.</div>
        </td>

  </tr>

  <tr>

    <td style="width: 6%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 94%; vertical-align: top; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 6%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman';">104</div>
        </td>

    <td style="width: 94%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman';">Cover Page Interactive Data File (embedded within the Inline XBRL document).</div>
        </td>

  </tr>


</table>
  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
    <div class="BRPFPageBreak" style="page-break-after: always;">
      <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;" /></div>

  </div>

  <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">SIGNATURES</div>

  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned
    hereunto duly authorized.</div>

  <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;"> </span><span style="font-size: 10pt;"><br />
    </span></div>

  <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">


  <tr>

    <td style="width: 40%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 60%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman';">MOTORCAR PARTS OF AMERICA, INC.</div>
        </td>

  </tr>

  <tr>

    <td style="width: 40%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 60%; vertical-align: top; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 40%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman';">Date: December 13, 2023</div>
        </td>

    <td style="width: 60%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
          <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman';">/s/ David Lee</div>
        </td>

  </tr>

  <tr>

    <td style="width: 40%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 60%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman';">David Lee</div>
        </td>

  </tr>

  <tr>

    <td style="width: 40%; vertical-align: top; font-size: 10pt;">&#160;</td>

    <td style="width: 60%; vertical-align: top; font-size: 10pt;">
          <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman';">Chief Financial Officer</div>
        </td>

  </tr>


</table>
  <div style="font-size: 10pt;"><br />
  </div>

  <div style="font-size: 10pt;"><br />
  </div>

  <div>
    <hr style="height: 2px; color: #000000; background-color: #000000; text-align: center; border: none; margin-left: auto; margin-right: auto;" /></div>

  <div><span style="font-size: 10pt;"> </span></div>

</body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.1
<SEQUENCE>2
<FILENAME>ef20016499_ex10-1.htm
<DESCRIPTION>EXHIBIT 10.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Summit Financial
         Document created using Broadridge PROfile 23.9.1.5178
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <font style="font-size: 10pt;"> </font>
  <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
  <div>
    <div style="text-align: right; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">Exhibit 10.1</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: right; font-family: 'Times New Roman'; font-size: 10pt;">Execution Version</div>
    <div style="font-size: 10pt;"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;"><u>EIGHTH AMENDMENT TO AMENDED AND RESTATED</u></div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;"><u>LOAN AGREEMENT</u></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt;">This EIGHTH AMENDMENT TO AMENDED AND RESTATED LOAN AGREEMENT, dated as of December 12, 2023 (this &#8220;<font style="font-family: 'Times New Roman';"><u>Eighth



          Amendment</u></font>&#8221;) to that certain Amended and Restated Revolving Credit, Term Loan and Security Agreement, dated as of June 5, 2018 (as amended, restated, amended and restated, refinanced, replaced, supplemented, modified or otherwise
      changed from time to time, the &#8220;<font style="font-family: 'Times New Roman';"><u>Loan Agreement</u></font>&#8221;), by and among MOTORCAR PARTS OF AMERICA, INC., a corporation organized under the laws of the State of New York (&#8220;<font style="font-family: 'Times New Roman';"><u>MPA</u></font>&#8221;, and together with each Person organized under the laws of a State of the United States joined thereto as a borrower from time to time (other than Dixie US), collectively, the &#8220;<font style="font-family: 'Times New Roman';"><u>US Borrowers</u></font>&#8221;, and each, a &#8220;<font style="font-family: 'Times New Roman';"><u>US Borrower</u></font>&#8221;), D &amp; V ELECTRONICS LTD., a corporation amalgamated and existing under the laws of the Province of British Columbia
      (&#8220;<font style="font-family: 'Times New Roman';"><u>D&amp;V</u></font>&#8221;), DIXIE ELECTRIC LTD., a corporation amalgamated under the laws of Ontario (&#8220;<font style="font-family: 'Times New Roman';"><u>Dixie Canada</u></font>&#8221;), DIXIE ELECTRIC INC., a
      Delaware corporation (&#8220;<font style="font-family: 'Times New Roman';"><u>Dixie US</u></font>&#8221; and together with D&amp;V, Dixie Canada and each Person organized under the laws of Canada joined thereto as a borrower from time to time, collectively, the
      &#8220;<font style="font-family: 'Times New Roman';"><u>Canadian Borrowers</u></font>&#8221;, and each, a &#8220;<font style="font-family: 'Times New Roman';"><u>Canadian Borrower</u></font>&#8221;; the Canadian Borrowers and the US Borrowers are referred to therein each as
      a &#8220;<font style="font-family: 'Times New Roman';"><u>Borrower</u></font>&#8221; and collectively as &#8220;<font style="font-family: 'Times New Roman';"><u>Borrowers</u></font>&#8221;), each Person joined thereto as a guarantor from time to time, the financial
      institutions which are now or which thereafter become a party thereto (collectively, the &#8220;<font style="font-family: 'Times New Roman';"><u>Lenders</u></font>&#8221; and each individually a &#8220;<font style="font-family: 'Times New Roman';"><u>Lender</u></font>&#8221;)



      and PNC BANK, NATIONAL ASSOCIATION (&#8220;<font style="font-family: 'Times New Roman';"><u>PNC</u></font>&#8221;), as agent for the Lenders (in such capacity, the &#8220;<font style="font-family: 'Times New Roman';"><u>Agent</u></font>&#8221;).</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;"><u>BACKGROUND</u></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt;">Borrowers, Agent and the Lenders are party to the Loan Agreement pursuant to which Agent and Lenders provide Borrowers with certain financial
      accommodations.</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt;">Borrowers have requested that Agent and Lenders make certain amendments to the Loan Agreement, and Agent and Lenders agree to do so on the terms and
      conditions hereafter set forth.</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt;">NOW THEREFORE, in consideration of the premises and other good and valuable consideration, the parties hereto hereby agree as follows:</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman';">1.</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160; &#160; &#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Defined
              Terms</u></font>.&#160; Any capitalized term used herein and not defined shall have the meaning assigned to it in the Loan Agreement.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman';">2.</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160; &#160; &#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Amendments</u></font>.&#160;



          Subject to satisfaction of the conditions precedent set forth in Section 3 below, the Loan Agreement is hereby amended as follows:</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(a)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';">Section 1.2 of the Loan Agreement is
          hereby amended by inserting the following new defined terms in appropriate alphabetical order:</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt; font-family: 'Times New Roman'; font-size: 10pt;">&#8220;<font style="font-family: 'Times New Roman';"><u>Average Undrawn Availability</u></font>&#8221; shall mean, as of any date of
      determination, the average daily Undrawn Availability for the most recently completed calendar quarter, or such other period of days as the context may require.</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <!--PROfilePageNumberReset%Num%2%%%-->
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt; font-family: 'Times New Roman'; font-size: 10pt;">&#8220;<font style="font-family: 'Times New Roman';"><u>Early Termination Fee</u></font>&#8221; shall have the meaning set forth in Section
      13.1 hereof.</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt; font-family: 'Times New Roman'; font-size: 10pt;">&#8220;<font style="font-family: 'Times New Roman';"><u>Eighth Amendment</u></font>&#8221; means that certain Eighth Amendment to Amended and
      Restated Loan Agreement, dated as of the Eighth Amendment Effective Date, by and among Borrowers, Agent and the Lenders party thereto.</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt; font-family: 'Times New Roman'; font-size: 10pt;">&#8220;<font style="font-family: 'Times New Roman';"><u>Eighth Amendment Effective Date</u></font>&#8221; means December 12, 2023.</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt; font-family: 'Times New Roman'; font-size: 10pt;">&#8220;<font style="font-family: 'Times New Roman';"><u>Eighth Amendment Fee Letter</u></font>&#8221; shall mean the fee letter dated as of the
      Eighth Amendment Effective Date between Agent and Borrowing Agent.</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt; font-family: 'Times New Roman'; font-size: 10pt;">&#8220;<font style="font-family: 'Times New Roman';"><u>FCCR Covenant Trigger Period</u></font>&#8221; shall mean each period beginning on a
      date when the sum of (x) Undrawn Availability plus (y) the lesser of (A) Suppressed Availability and (B) $8,000,000 is less than 22.5% of the Maximum Revolving Advance Amount and ending on such date as the sum of (x) Undrawn Availability plus (y) the
      lesser of (A) Suppressed Availability and (B) $8,000,000 is equal to or greater than 22.5% of the Maximum Revolving Advance Amount for thirty (30) consecutive days.</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt; font-family: 'Times New Roman'; font-size: 10pt;">&#8220;<font style="font-family: 'Times New Roman';"><u>Suppressed Availability</u></font>&#8221; at a particular date shall mean the amount by
      which (i) the sum of the US Formula Amount plus the Canadian Formula Amount exceeds (ii) the Maximum Revolving Advance Amount.</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(b)</font><font style="font-size: 10pt;">&#160;&#160; &#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';">Section 1.2 of the Loan Agreement is
          hereby further amended by amending and restating the following defined terms in their entirety as follows:</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">&#8220;<font style="font-family: 'Times New Roman';"><u>Applicable Margin</u></font>&#8221; shall mean, commencing on the
      Seventh Amendment Effective Date, and thereafter until the date immediately prior to the Eighth Amendment Effective Date, for each type of Advance, the applicable percentage per annum set forth in the pricing table below:</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="margin-left: 81pt;">
      <table cellspacing="0" cellpadding="0" border="0" id="ze7dc051c47144ea69e24d6574fbe9332" style="border-collapse: collapse; width: 100%; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; text-align: left;">

          <tr>
            <td style="width: 52%; vertical-align: top; background-color: rgb(217, 217, 217); border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">APPLICABLE MARGINS FOR </div>
              <div style="text-align: center; font-family: 'Times New Roman';">DOMESTIC RATE LOANS</div>
            </td>
            <td style="width: 48%; vertical-align: top; background-color: rgb(217, 217, 217); border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">APPLICABLE MARGINS FOR </div>
              <div style="text-align: center; font-family: 'Times New Roman';">TERM SOFR RATE LOANS</div>
            </td>
          </tr>
          <tr>
            <td style="width: 52%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">Revolving Advances, Swing Loans</div>
            </td>
            <td style="width: 48%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">Revolving Advances</div>
            </td>
          </tr>
          <tr>
            <td style="width: 52%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">2.25%</div>
            </td>
            <td style="width: 48%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">3.25%</div>
            </td>
          </tr>

      </table>
    </div>
    <div style="font-size: 10pt;"><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Commencing on the Eighth Amendment Effective Date, the Applicable Margin shall initially be as set forth in
      the pricing table below corresponding to the Average Undrawn Availability for Level III, and thereafter effective as of the first Business Day following each calendar quarter-end thereafter (each such day, an &#8220;<font style="font-family: 'Times New Roman';"><u>Adjustment Date</u></font>&#8221;), the Applicable Margin for each type of Advance shall be adjusted, if necessary, to the applicable percentage per annum set forth in the pricing table below corresponding to the Average Undrawn Availability
      for the most recently completed calendar quarter prior to the applicable Adjustment Date as determined by the Agent&#8217;s system of record:</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-family: 'Times New Roman'; font-size: 8pt; font-weight: normal; font-style: normal;">2</font></div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="margin-left: 72pt;">
      <table cellspacing="0" cellpadding="0" border="0" id="z461fd3d3d0904725876513110f54802c" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 9.94%; vertical-align: top; background-color: rgb(217, 217, 217); border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">Level</div>
            </td>
            <td style="width: 35%; vertical-align: top; background-color: rgb(217, 217, 217); border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">Average Undrawn </div>
              <div style="text-align: center; font-family: 'Times New Roman';">Availability</div>
            </td>
            <td style="width: 28.43%; vertical-align: top; background-color: rgb(217, 217, 217); border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">APPLICABLE </div>
              <div style="text-align: center; font-family: 'Times New Roman';">MARGINS FOR </div>
              <div style="text-align: center; font-family: 'Times New Roman';">DOMESTIC RATE <br>
                LOANS</div>
            </td>
            <td style="width: 27.29%; vertical-align: top; background-color: rgb(217, 217, 217); border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">APPLICABLE </div>
              <div style="text-align: center; font-family: 'Times New Roman';">MARGINS FOR</div>
              <div style="text-align: center; font-family: 'Times New Roman';"> TERM SOFR </div>
              <div style="text-align: center; font-family: 'Times New Roman';">RATE LOANS</div>
            </td>
          </tr>
          <tr>
            <td style="width: 9.94%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: left; font-family: 'Times New Roman';">I</div>
            </td>
            <td style="width: 35%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: left; font-family: 'Times New Roman';">Greater than 66.67% of the Maximum Revolving Advance Amount</div>
            </td>
            <td style="width: 28.43%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">1.75%</div>
            </td>
            <td style="width: 27.29%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">2.75%</div>
            </td>
          </tr>
          <tr>
            <td style="width: 9.94%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: left; font-family: 'Times New Roman';">II</div>
            </td>
            <td style="width: 35%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: left; font-family: 'Times New Roman';">Greater than or equal to 33.33% of the Maximum Revolving Advance Amount but less than or equal to 66.67% of the Maximum Revolving Advance Amount</div>
            </td>
            <td style="width: 28.43%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">2.00%</div>
            </td>
            <td style="width: 27.29%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">3.00%</div>
            </td>
          </tr>
          <tr>
            <td style="width: 9.94%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: left; font-family: 'Times New Roman';">III</div>
            </td>
            <td style="width: 35%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: left; font-family: 'Times New Roman';">Less than 33.33% of the Maximum Revolving Advance Amount</div>
            </td>
            <td style="width: 28.43%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">2.25%</div>
            </td>
            <td style="width: 27.29%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
              <div style="text-align: center; font-family: 'Times New Roman';">3.25%</div>
            </td>
          </tr>

      </table>
    </div>
    <div style="font-size: 10pt;"><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt; font-family: 'Times New Roman'; font-size: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman'; color: rgb(0, 0, 0);">Notwithstanding anything to the contrary
        contained herein, no downward adjustment in any Applicable Margin shall be made on any Adjustment Date on which any Event of Default shall have occurred and be continuing. Notwithstanding anything to the contrary contained herein, immediately and
        automatically upon the occurrence of any Event of Default under Sections 10.1, 10.5(i) (solely with respect to a failure to comply with Section 6.5) or 10.7, each Applicable Margin shall increase to and equal the highest Applicable Margin specified
        in the pricing table set forth above, until the date (if any) on which such Event of Default shall be waived in accordance with the provisions of this Agreement, at which time the rate will be adjusted based upon the Average Undrawn Availability </font><font style="font-size: 10pt;">as determined by the Agent&#8217;s system of record<font style="font-family: 'Times New Roman'; color: rgb(0, 0, 0);">.&#160; Any increase in interest rates and/or other fees payable by the Loan Parties under the Loan Documents
          pursuant to the provisions of the foregoing sentence shall be in addition to and independent of any increase in such interest rates and/or other fees resulting from the occurrence of any Event of Default and/or the effectiveness of the Default
          Rate provisions of Section 3.1 hereof or the default fee rate provisions of Section 3.2(a) hereof.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt; font-family: 'Times New Roman'; font-size: 10pt;">&#8220;<font style="font-family: 'Times New Roman';"><u>Revolving Interest Rate</u></font>&#8221; shall mean with respect to Revolving Advances
      (a) that are Domestic Rate Loans and Swing Loans, an interest rate per annum equal to the sum of the Applicable Margin <font style="font-family: 'Times New Roman';"><u>plus</u></font> the Alternate Base Rate and (b) that are Term SOFR Rate Loans, an
      interest rate per annum equal to the sum of the Applicable Margin <font style="font-family: 'Times New Roman';"><u>plus</u></font> the Term SOFR Rate <font style="font-family: 'Times New Roman';"><u>plus</u></font> the SOFR Adjustment;<font style="font-family: 'Times New Roman'; font-weight: bold;">&#160;</font>provided that, with respect to any<font style="font-family: 'Times New Roman'; color: rgb(0, 0, 0);"> Revolving Advances outstanding immediately prior to the </font><font style="font-family: 'Times New Roman'; font-weight: bold; color: rgb(0, 0, 0);">Eighth Amendment Effective Date</font><font style="font-family: 'Times New Roman'; color: rgb(0, 0, 0);"> which are Term SOFR Rate Loans, the Revolving Interest Rate
        applicable thereto shall continue to be the &#8220;Revolving Interest Rate&#8221; established at the time each such Revolving Advance was made until the end of the applicable Interest Period.</font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-family: 'Times New Roman'; font-size: 8pt; font-weight: normal; font-style: normal;">3</font></div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(c)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160; &#160; &#160; <font style="font-family: 'Times New Roman';">Section 1.2 of the Loan Agreement is
          hereby further amended by amending the definition of &#8220;Consolidated EBITDA&#8221; as follows:</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(i)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman';">amending and
          restating clause (b)(v) thereof in its entirety to provide as follows:</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; margin-left: 144pt; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">&#8220;(v) severance charges in an aggregate amount not to exceed (A) $1,000,000 for the fiscal year of Borrowers ending on March 31,
      2021, (B) $500,000 for the fiscal year of Borrowers ending on March 31, 2022, (C) $2,000,000 for the fiscal year of Borrowers ending on March 31, 2023, (D) $2,250,000 for the fiscal year of Borrowers ending on March 31, 2024, <font style="font-family: 'Times New Roman'; font-weight: bold;">(E) $2,000,000 for the fiscal year of Borrowers ending on March 31, 2025, and (F) $500,000</font> for any fiscal year of Borrowers thereafter,&#8221;</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(ii)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';">amending and
          restating clause (b)(xiv) thereof in its entirety to provide as follows:</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; margin-left: 144pt; font-family: 'Times New Roman'; font-size: 10pt;">&#8220;(xiv) the amount of all costs, fees, and expenses incurred by Borrowers in connection with the Eighth Amendment (including any portion of the fees
      due and payable under the Eighth Amendment Fee Letter and any legal expenses incurred in connection with the Eighth Amendment, including any fees and legal expenses which have been charged directly as general and administrative expenses on the
      Borrowers&#8217; profit and loss statement),&#8221;.</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(d)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';">Section 1.2 of the Loan Agreement is
          hereby further amended by deleting the definitions of &#8220;Core Premium Asset&#8221; and &#8220;Premium To Inventory Purchases&#8221; therefrom.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(e)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160; &#160; &#160; <font style="font-family: 'Times New Roman';">Section 1.2 of the Loan Agreement is
          hereby further amended by amending and restating clause (d) of the definition of &#8220;Eligible Receivables&#8221; as follows:</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; margin-left: 108pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">&#8220;(d)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';">more than thirty (30) days have elapsed
          from the invoice due date;&#8221;</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(f)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman';">Section 1.2 of the Loan Agreement is
          hereby further amended by amending and restating clause (b)(vi) of the definition of &#8220;Fixed Charge Coverage Ratio&#8221; as follows: &#8220;[reserved]&#8221;.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(g)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';">Section 1.2 of the Loan Agreement is
          hereby further amended by amending the definition of &#8220;Permitted Intercompany Advances&#8221; to delete each reference to &#8220;$28,000,000&#8221; in clauses (a) and (b) thereof and inserting &#8220;$35,000,000&#8221; in lieu thereof.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-family: 'Times New Roman'; font-size: 8pt; font-weight: normal; font-style: normal;">4</font></div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(h)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman';">Section 2.1(d) of the Loan Agreement is
          hereby amended and restated as follows:</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">&#8220;(d)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Eligible Mexican Inventory</u></font>.&#160; Outstanding Advances against Eligible Inventory that is located in Mexico shall be limited to <font style="font-family: 'Times New Roman'; font-weight: bold;">$132,000,000</font>
          in the aggregate; <font style="font-family: 'Times New Roman';"><u>provided</u></font>, that upon recordation in Mexico of an amended Pledge Agreement, as required pursuant to Section <font style="font-family: 'Times New Roman'; font-weight: bold;">4</font> of the <font style="font-family: 'Times New Roman'; font-weight: bold;">Eighth Amendment</font>, the amount in this clause (d) shall automatically increase to <font style="font-family: 'Times New Roman'; font-weight: bold;">$140,000,000</font>.&#8221;</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(i)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman';">Section 4.6 of the Loan Agreement is
          hereby amended and restated in its entirety to provide as follows:</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">&#8220;4.6</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Inspection of Premises</u></font>.&#160; Each Loan Party shall permit representatives and independent contractors of the Agent and each Lender (in the case of a Lender, coordinated through the Agent) to
          visit and inspect any of its properties, to examine its corporate, financial and operating records, and make copies thereof or abstracts therefrom, all at the expense of the applicable Loan Party and at such reasonable times during normal
          business hours (absent the existence of an Event of Default) and as often as may be reasonably desired, upon reasonable advance notice to the applicable Loan Party; <font style="font-family: 'Times New Roman';"><u>provided</u></font>, however,
          that <font style="font-family: 'Times New Roman'; font-weight: bold;">(i) unless an Event of Default shall have occurred and be continuing,</font> the applicable Loan Party will not be required to reimburse the expense of more than <font style="font-family: 'Times New Roman'; font-weight: bold;">one (1)</font> such visit for the Agent and the Lenders (or any of their respective representatives or independent contractors) in a year <font style="font-family: 'Times New Roman'; font-weight: bold;">and (ii) notwithstanding the foregoing, at any time during a Trigger Period, the applicable Loan Party shall be obligated to reimburse the expense of one (1) additional such visit for the Agent and the Lenders (or any of
            their respective representatives or independent contractors)</font>.&#8221;</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(j)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman';">Section 6.5(a) of the Loan Agreement is
          hereby amended and restated in its entirety to provide as follows:</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">&#8220;(a)</font><font style="font-size: 10pt;">&#160;&#160; &#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Fixed Charge Coverage Ratio</u></font>.&#160; <font style="font-family: 'Times New Roman'; font-weight: bold;">During any FCCR Covenant Trigger Period, cause</font> to be maintained as of the end of <font style="font-family: 'Times New Roman'; font-weight: bold;">the most recent fiscal quarter end for which a Compliance Certificate has been delivered pursuant to Section 9.8 and for each subsequent fiscal quarter ending during any FCCR Covenant
            Trigger Period as to which a Compliance Certificate has been delivered pursuant to Section 9.8, a Fixed Charge Coverage Ratio of not less than 1.1:1.0,</font> in each case measured on a rolling four (4) quarter basis.&#160; <font style="font-family: 'Times New Roman'; font-weight: bold;">By way of illustration, if an FCCR Covenant Trigger Period commenced on November 10, 2023, the Fixed Charge Coverage Ratio would on such day be tested as of the fiscal quarter ended
            June 30, 2023, and would also be tested as of the fiscal quarter ended September 30, 2023 at the time the Compliance Certificate for the fiscal quarter ended September 30, 2023 is delivered pursuant to Section 9.8, and would continue to be
            tested for each fiscal quarter ending thereafter in each case at the time the Compliance Certificate for each such fiscal quarter is delivered pursuant to Section 9.8 until the end of such FCCR Covenant Trigger Period, subject to future
            compliance with respect to any future FCCR Covenant Trigger Period.</font>&#8221;</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-family: 'Times New Roman'; font-size: 8pt; font-weight: normal; font-style: normal;">5</font></div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(k)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman';">Section 13.1 of the Loan Agreement is
          hereby amended and restated in its entirety to provide as follows:</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">&#8220;13.1</font><font style="font-size: 10pt;">&#160;&#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Term; Prepayment</u></font>.&#160; This Agreement, which shall inure to the benefit of and shall be binding upon the respective successors and permitted assigns of each Loan Party, Agent and each Lender,
          shall become effective on the date hereof and shall continue in full force and effect until <font style="font-family: 'Times New Roman'; font-weight: bold;">December 12, 2028</font> (the &#8220;<font style="font-family: 'Times New Roman';"><u>Term</u></font>&#8221;)



          unless sooner terminated as herein provided.&#160; The Loan Parties may terminate this Agreement at any time upon fifteen (15) Business Days prior written notice (or such shorter period as the Agent may agree to in writing) to Agent upon payment in
          full of the Obligations <font style="font-family: 'Times New Roman'; font-weight: bold;">and subject to payment of the Early Termination Fee (as defined hereinafter)</font>; <font style="font-family: 'Times New Roman';"><u>provided</u></font>
          that a notice of termination delivered by Borrowing Agent hereunder may state that such notice is conditioned upon the effectiveness of other credit facilities or the closing of another transaction, the proceeds of which will be used to prepay
          any outstanding Advances, in which case such termination may be conditional upon the effectiveness of such other credit facilities or the closing of such other transaction (any such conditional notice of termination, a &#8220;<font style="font-family: 'Times New Roman';"><u>Conditional Notice</u></font>&#8221;); <font style="font-family: 'Times New Roman';"><u>provided</u></font>, <font style="font-family: 'Times New Roman';"><u>however</u></font>, that Borrowing Agent may not deliver a
          Conditional Notice hereunder more than twice in any fiscal quarter.&#160; <font style="font-family: 'Times New Roman'; font-weight: bold;">In the event the Obligations are prepaid in full (whether voluntary or involuntary, including after
            acceleration thereof, and this Agreement is terminated prior to the last day of the Term (the date of such prepayment hereinafter referred to as the &#8220;<u>Early Termination Date</u>&#8221;), Loan Parties shall concurrently pay to Agent for the benefit
            of Lenders an early termination fee in an amount equal to (x) 0.50% of the Maximum Revolving Advance Amount if the Early Termination Date occurs on or after the Eighth Amendment Effective Date to and including the date immediately preceding the
            first anniversary of the Eighth Amendment Effective Date, (y) 0.25% of the&#160; Maximum Revolving Advance Amount if the Early Termination Date occurs on or after the first anniversary of the Eighth Amendment Effective Date to and including the date
            immediately preceding the second anniversary of the Eighth Amendment Effective Date, and (z) 0.0% of the Maximum Revolving Advance Amount if the Early Termination Date occurs on or after the second anniversary of the Eighth Amendment Effective
            Date.</font>&#8221;</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(l)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman';">Exhibit 1.2(a) to the Loan Agreement is
          hereby amended in its entirety and replaced by Exhibit 1.2(a) annexed to this Eighth Amendment.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman';">3.</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Conditions
              to Effectiveness</u></font>.&#160; The effectiveness of this Eighth Amendment is subject to the fulfillment of each of the following conditions precedent (the date such conditions are fulfilled or are waived by Agent is hereinafter referred to as
          the &#8220;<font style="font-family: 'Times New Roman';"><u>Eighth Amendment Effective Date</u></font>&#8221;):</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-family: 'Times New Roman'; font-size: 8pt; font-weight: normal; font-style: normal;">6</font></div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(a)</font><font style="font-size: 10pt;">&#160; &#160; &#160;&#160; &#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Representations and Warranties; No Event of Default</u></font>.&#160; After giving effect to this Eighth Amendment, the following statements shall be true and correct: (i) the representations and warranties contained in this Eighth
          Amendment, ARTICLE V of the Loan Agreement and in each Other Document, certificate, or other writing delivered to Agent or any Lender pursuant hereto or thereto on or prior to the Eighth Amendment Effective Date are true and correct in all
          material respects (and in all respects if such representation and warranty is already qualified by materiality or by reference to a Material Adverse Effect) on and as of the Eighth Amendment Effective Date as though made on and as of such date,
          except to the extent that any such representation or warranty expressly relates solely to an earlier date (in which case such representation or warranty shall be true and correct in all material respects (and in all respects if such
          representation and warranty is already qualified by materiality or by reference to a Material Adverse Effect) on and as of such earlier date) and (ii) no Default or Event of Default shall have occurred and be continuing on the Eighth Amendment
          Effective Date or would result from the Eighth Amendment becoming effective in accordance with its terms.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(b)</font><font style="font-size: 10pt;">&#160;&#160; &#160; &#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Execution of Amendment</u></font>.&#160; Agent and the Lenders shall have executed this Eighth Amendment and shall have received a counterpart to this Eighth Amendment, duly executed by each Loan Party.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(c)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Payment of Fees</u></font>.&#160; Borrowers shall have paid, on or before the Eighth Amendment Effective Date, (i) the amounts set forth in the Eighth Amendment Fee Letter, and (ii) all fees and invoiced costs and expenses (to the extent
          invoiced at least two (2) Business Days prior to the Eighth Amendment Effective Date) then payable by Borrowers pursuant to the Loan Documents, including, without limitation, Section 16.9 of the Loan Agreement.&#160; All fees under this Section 3(c)
          shall be fully earned and payable as of the Eighth Amendment Effective Date, and may be charged by Agent to the U.S. Borrower&#8217;s Account on the Eighth Amendment Effective Date as a Revolving Advance.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(d)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Secretary&#8217;s Certificate and Authorizing Resolutions</u></font>.&#160; Agent shall have received a certificate of the Secretary or Assistant Secretary (or other equivalent officer, partner or manager) of each Loan Party dated as of the
          date of this Eighth Amendment which shall certify (i) copies of resolutions of such Loan Party, of the board of directors (or other equivalent governing body, member or partner) of such Loan Party authorizing (x) the execution, delivery and
          performance of this Eighth Amendment and each Other Document executed in connection with this Eighth Amendment to which such Loan Party is a party, and (y) the reaffirmation of the grant by such Loan Party of the security interests in and liens
          upon the Collateral to secure all of the Obligations (and such certificate shall state that such resolutions have not been amended, modified, revoked or rescinded as of the date of such certificate), (ii) the incumbency and signature of the
          officers of such Loan Party authorized to execute this Eighth Amendment and such Other Documents and (iii) that the copies of the Organizational Documents delivered to Agent on the Third Amendment Effective Date remain true, correct and complete
          as of the date of this Amendment (or, to the extent amended after the Third Amendment Effective Date, attaching true, correct and complete copies of such amended Organizational Documents).</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(e)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160; &#160; &#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Legal Opinion</u></font>. Agent shall have received the executed legal opinion of (i) Latham &amp; Watkins LLP, counsel to the Loan Parties and (ii) Stikeman Elliott LLP, Canadian counsel to the Loan Parties in each case, in form
          and substance reasonably satisfactory to Agent which shall cover such matters incident to the Eighth Amendment as Agent may reasonably require.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-family: 'Times New Roman'; font-size: 8pt; font-weight: normal; font-style: normal;">7</font></div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman';">4.</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Post-Closing



              Amendment to Mexican Pledge</u></font>.&#160; Within forty-five (45) days after the Eighth Amendment Effective Date (or such longer period of time as Agent shall agree in its sole discretion), Agent shall have received an amendment to the Mexican
          Pledge, in form and substance reasonably satisfactory to Agent, executed by Motorcar Mexico and duly recorded in Mexico.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <table cellspacing="0" cellpadding="0" id="zcb8209ed27b34c30801ee7b69cf7b546" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">5.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman'; font-size: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u>Representations and Warranties</u></font><font style="font-size: 10pt;">.&#160; Each Loan Party represents and warrants
                as follows:</font></div>
          </td>
        </tr>

    </table>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(a)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Organization, Good Standing, Etc.</u></font>&#160; Each Loan Party (i) is a corporation, limited liability company or limited partnership duly organized, validly existing and in good standing under the laws of the state or jurisdiction
          of its organization, (ii) has all requisite power and authority to conduct its business as now conducted and as presently contemplated, and to execute and deliver this Eighth Amendment, and to consummate the transactions contemplated hereby and
          by the Loan Agreement, as amended hereby, and (iii) is duly qualified to do business and is in good standing in each jurisdiction in which the character of the properties owned or leased by it or in which the transaction of its business makes
          such qualification necessary, except (solely for the purposes of this subclause (iii)) where the failure to be so qualified or in good standing could not reasonably be expected to result in a Material Adverse Effect.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(b)</font>&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-size: 10pt;"><font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Authorization, Etc.</u></font>&#160; The execution, delivery and performance by each Loan Party of this Eighth Amendment, and the performance of the Loan Agreement, as amended hereby, (i) have been duly authorized by all necessary
          action, (ii) do not and will not contravene any of its Organizational Documents or any Applicable Law in any material respect or any material Contractual Obligation binding on or otherwise affecting it or any of its properties, (iii) do not and
          will not result in or require the creation of any Lien (other than pursuant to any Loan Document) upon or with respect to any of its properties, and (iv) do not and will not result in any default, noncompliance, suspension, revocation,
          impairment, forfeiture or nonrenewal of any permit, license, authorization or approval applicable to its operations or any of its properties.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(c)</font> &#160; &#160;&#160;<font style="font-size: 10pt;"><font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Governmental Approvals</u></font>.&#160; No authorization or approval or other action by, and no notice to or filing with, any Governmental Body is required in connection with the due execution, delivery and performance of this Eighth
          Amendment by the Loan Parties, and the performance of the Loan Agreement, as amended hereby.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(d)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160; &#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Enforceability of this Eighth Amendment</u></font>.&#160; This Eighth Amendment and the Loan Agreement, as amended hereby, when delivered hereunder, will be a legal, valid and binding obligation of each
          Loan Party, enforceable against such Loan Party in accordance with the terms thereof, except as enforceability may be limited by applicable bankruptcy, insolvency, reorganization, moratorium or other similar laws affecting creditors&#8217; rights
          generally.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 67.5pt; margin-left: 4.5pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(e)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160; &#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Representations and Warranties; No Event of Default</u></font>.&#160; The statements in Section 3(a) of this Eighth Amendment are true and correct.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-family: 'Times New Roman'; font-size: 8pt; font-weight: normal; font-style: normal;">8</font></div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman';">6.</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160; &#160; &#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman'; color: rgb(0, 0, 0);"><u>Release</u></font>.&#160; Each Loan Party hereby acknowledges and agrees that:&#160; (a) neither it nor any of its Affiliates has any claim or cause of action against Agent or any Lender (or any of their respective Affiliates, officers,
          directors, employees, attorneys, consultants or agents) and (b) Agent and each Lender has heretofore properly performed and satisfied in a timely manner all of its obligations to the Loan Parties and their Affiliates under the Loan Agreement and
          the Other Documents that are required to have been performed on or prior to the date hereof.&#160; Notwithstanding the foregoing, Agent and the Lenders wish (and the Loan Parties agree) to eliminate any possibility that any past conditions, acts,
          omissions, events or circumstances would impair or otherwise adversely affect any of Agent and the Lenders&#8217; rights, interests, security and/or remedies under the Loan Agreement and the Other Documents.&#160; Accordingly, for and in consideration of
          the agreements contained in this Eighth Amendment and other good and valuable consideration, each Loan Party (for itself and its Affiliates and the successors, assigns, heirs and representatives of each of the foregoing) (collectively, the &#8220;<font style="font-family: 'Times New Roman';"><u>Releasors</u></font>&#8221;) does hereby fully, finally, unconditionally and irrevocably release and forever discharge Agent, each Lender and each of their respective Affiliates, officers, directors,
          employees, attorneys, consultants and agents (collectively, the &#8220;<font style="font-family: 'Times New Roman';"><u>Released Parties</u></font>&#8221;) from any and all debts, claims, obligations, damages, costs, attorneys&#8217; fees, suits, demands,
          liabilities, actions, proceedings and causes of action, in each case, whether known or unknown, contingent or fixed, direct or indirect, and of whatever nature or description, and whether in law or in equity, under contract, tort, statute or
          otherwise, which any Releasor has heretofore had or now or hereafter can, shall or may have against any Released Party by reason of any act, omission or thing whatsoever done or omitted to be done on or prior to the Eighth Amendment Effective
          Date directly arising out of, connected with or related to this Eighth Amendment, the Loan Agreement or any Other Document, or any act, event or transaction related or attendant thereto, or the agreements of Agent or any Lender contained therein,
          or the possession, use, operation or control of any of the assets of any Loan Party, or the making of Advances, or the management of such Advances or the Collateral.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <table cellspacing="0" cellpadding="0" id="zf115be4f732646bcaa899dc4ce9e46b3" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">7.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman'; font-size: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u>No Novation; Reaffirmation and Confirmation</u></font><font style="font-size: 10pt;">.</font></div>
          </td>
        </tr>

    </table>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(a)</font><font style="font-size: 10pt;">&#160; &#160;&#160; &#160; &#160; <font style="font-family: 'Times New Roman';">This Eighth Amendment does not
          extinguish the obligations for the payment of money outstanding under the Loan Agreement or discharge or release the lien or priority of any mortgage, security agreement, pledge agreement or any other security therefore.&#160; Nothing herein contained
          shall be construed as a substitution or novation of the Obligations outstanding under the Loan Agreement or instruments securing the same, which shall remain in full force and effect, except as modified hereby or by instruments executed
          concurrently herewith.&#160; Nothing expressed or implied in this Eighth Amendment shall be construed as a release or other discharge of the Loan Parties under the Loan Agreement, or the Other Documents, as amended hereby, from any of its obligations
          and liabilities as &#8220;Borrowers&#8221; thereunder.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(b)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman';">Each Borrower hereby (i) acknowledge
          and reaffirm its obligations as set forth in each Loan Document, as amended hereby, (ii) agrees to continue to comply with, and be subject to, all of the terms, provisions, conditions, covenants, agreements and obligations applicable to it set
          forth in each Loan Document, as amended hereby, which remain in full force and effect, and (iii) confirms, ratifies and reaffirms that the security interest granted to Agent, for the benefit of Agent and the Lenders, pursuant to the Loan
          Documents, as amended hereby, in all of its right, title, and interest in all then existing and thereafter acquired or arising Collateral in order to secure prompt payment and performance of the Obligations, is continuing and is and shall remain
          unimpaired and continue to constitute a first priority security interest (subject to Permitted Liens) in favor of Agent, for the benefit of Agent and the Lenders, with the same force, effect and priority in effect both immediately prior to and
          after entering into this Eighth Amendment.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-family: 'Times New Roman'; font-size: 8pt; font-weight: normal; font-style: normal;">9</font></div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <table cellspacing="0" cellpadding="0" id="z7a4b327a7df44ef7924d0b9881526a17" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">8.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman'; font-size: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u>Miscellaneous</u></font><font style="font-size: 10pt;">.</font></div>
          </td>
        </tr>

    </table>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(a)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Continued Effectiveness of the Loan Agreement and the Other Documents</u></font>.&#160; Except as otherwise expressly provided herein, the Loan Agreement and the other Loan Documents are, and shall continue to be, in full force and
          effect and are hereby ratified and confirmed in all respects, except that on and after the Eighth Amendment Effective Date (i) all references in the Loan Agreement to &#8220;this Agreement&#8221;, &#8220;hereto&#8221;, &#8220;hereof&#8221;, &#8220;hereunder&#8221; or words of like import
          referring to the Loan Agreement shall mean the Loan Agreement as amended by this Eighth Amendment and (ii) all references in the Other Documents to the &#8220;Loan Agreement&#8221;, &#8220;thereto&#8221;, &#8220;thereof&#8221;, &#8220;thereunder&#8221; or words of like import referring to the
          Loan Agreement shall mean the Loan Agreement as amended by this Eighth Amendment.&#160; To the extent that the Loan Agreement or any Other Document purports to pledge to Agent, or to grant to Agent, a security interest or lien, such pledge or grant is
          hereby ratified and confirmed in all respects.&#160; Except as expressly provided herein, the execution, delivery and effectiveness of this Eighth Amendment shall not operate as an amendment of any right, power or remedy of Agent and the Lenders under
          the Loan Agreement or any Other Document, nor constitute an amendment of any provision of the Loan Agreement or any Other Document.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(b)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160; &#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Counterparts</u></font>.&#160; This Eighth Amendment may be executed in any number of counterparts and by different parties hereto in separate counterparts, each of which shall be deemed to be an original, but all of which taken together
          shall constitute one and the same agreement.&#160; Delivery of an executed counterpart of this Eighth Amendment by fax or electronic mail shall be equally as effective as delivery of an original executed counterpart of this Eighth Amendment.&#160; Original
          signature pages shall promptly be provided to Agent.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(c)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Headings</u></font>.&#160; Section headings herein are included for convenience of reference only and shall not constitute a part of this Eighth Amendment for any other purpose.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(d)</font><font style="font-size: 10pt;">&#160; &#160; &#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Costs and Expenses</u></font>.&#160; Borrowers agree to pay on demand all fees, costs and expenses of Agent and the Lenders in connection with the preparation, execution and delivery of this Eighth Amendment.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(e)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Eighth Amendment as Other Document</u></font>.&#160; Each Loan Party hereby acknowledges and agrees that this Eighth Amendment constitutes an &#8220;Other Document&#8221; under the Loan Agreement.&#160; Accordingly, it shall be an Event of Default under
          the Loan Agreement if (i) any representation or warranty made by any Loan Party under or in connection with this Eighth Amendment, which representation or warranty is (A) subject to a materiality or a Material Adverse Effect qualification, shall
          have been incorrect in any respect when made or deemed made, or (B) not subject to a materiality or a Material Adverse Effect qualification, shall have been incorrect in any material respect when made or deemed made or (ii) any Loan Party shall
          fail to perform or observe any term, covenant or agreement contained in this Eighth Amendment (subject to any applicable notice or grace periods under the Loan Agreement).</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(f)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160; &#160; &#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Severability</u></font>.&#160; Any provision of this Eighth Amendment that is prohibited or unenforceable in any jurisdiction shall, as to such jurisdiction, be ineffective to the extent of such prohibition or unenforceability without
          invalidating the remaining portions hereof or affecting the validity or enforceability of such provision in any other jurisdiction.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-family: 'Times New Roman'; font-size: 8pt; font-weight: normal; font-style: normal;">10</font></div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(g)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman';"><u>Governing Law</u></font>.&#160; This Eighth Amendment shall be governed by and construed in accordance with, the laws of the State of New York.</font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(h)</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160; &#160;&#160; <font style="font-family: 'Times New Roman';"><font style="font-family: 'Times New Roman'; font-weight: bold;"><u>Waiver of Jury Trial</u>.&#160; THE PARTIES HERETO HEREBY IRREVOCABLY WAIVE THEIR RESPECTIVE RIGHTS TO A JURY TRIAL OF ANY CLAIM OR CAUSE OF ACTION BASED UPON OR ARISING OUT OF THIS EIGHTH AMENDMENT OR ANY OF THE
            TRANSACTIONS CONTEMPLATED HEREIN, INCLUDING CONTRACT CLAIMS, TORT CLAIMS, BREACH OF DUTY CLAIMS, AND ALL OTHER COMMON LAW OR STATUTORY CLAIMS.</font></font></font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt;">[Remainder of page intentionally left blank. Signature pages follow.]</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-family: 'Times New Roman'; font-size: 8pt; font-weight: normal; font-style: normal;">11</font></div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">IN WITNESS WHEREOF</font><font style="font-size: 10pt;">, the
        parties hereto have caused this Eighth Amendment to be executed and delivered by their respective duly authorized officers as of the date first written above.</font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <table cellspacing="0" cellpadding="0" border="0" id="z807ebc022524475da255aac9512341c8" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="vertical-align: top; font-size: 10pt;" colspan="2" rowspan="1">
            <div style="text-align: left; font-family: 'Times New Roman'; font-size: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u>US BORROWER</u></font><font style="font-size: 10pt;">:</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="vertical-align: top; font-size: 10pt;" colspan="2" rowspan="1"><br>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="vertical-align: top; font-size: 10pt;" colspan="2">
            <div style="text-align: justify; font-family: 'Times New Roman'; font-weight: bold;">MOTORCAR PARTS OF AMERICA, INC.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">
            <div style="text-align: justify; font-family: 'Times New Roman';">By:</div>
          </td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt; border-bottom: 2px solid rgb(0, 0, 0);">&#160;/s/ Selwyn Joffe</td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" border="0" id="z29b4b1c49f6343dab6d0318c5bbab05c" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Name:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Selwyn Joffe</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Title:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">President and Chief Executive Officer</div>
          </td>
        </tr>

    </table>
    <div style="font-size: 10pt;">
      <div style="text-align: left; font-family: 'Times New Roman'; font-size: 8pt;"><br>
      </div>
    </div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageFooter" style="width: 100%;">
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

            <tr>
              <td style="width: 100.00%;">
                <div style="text-align: left; font-family: 'Times New Roman'; font-size: 8pt;">Signature Page to Eighth Amendment to A&amp;R Loan Agreement</div>
              </td>
            </tr>

        </table>
      </div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z817ef6c403b44ca5a312a03e4825e04f" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="vertical-align: top; font-size: 10pt;" colspan="2" rowspan="1">
            <div style="text-align: left; font-family: 'Times New Roman'; font-size: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u>CANADIAN BORROWERS</u></font><font style="font-size: 10pt;">:</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="vertical-align: top; font-size: 10pt;" colspan="2" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="vertical-align: top; font-size: 10pt;" colspan="2">
            <div style="text-align: justify; font-family: 'Times New Roman'; font-weight: bold;">D &amp; V ELECTRONICS LTD.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">
            <div style="text-align: justify; font-family: 'Times New Roman';">By:</div>
          </td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt; border-bottom: 2px solid rgb(0, 0, 0);">&#160;/s/ Kalina Loukanov</td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Name:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Kalina Loukanov</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman';">Title:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman';">Acting Chief Executive Officer</div>
          </td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="vertical-align: top; font-size: 10pt;" colspan="2">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="vertical-align: top; font-size: 10pt;" colspan="2">
            <div style="text-align: justify; font-family: 'Times New Roman'; font-weight: bold;">DIXIE ELECTRIC LTD.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">
            <div style="text-align: justify; font-family: 'Times New Roman';">By:</div>
          </td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Selwyn Joffe </td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Name:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Selwyn Joffe</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman';">Title:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Chief Executive Officer</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="vertical-align: top;" colspan="2">
            <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">DIXIE ELECTRIC INC.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">
            <div style="text-align: justify; font-family: 'Times New Roman';">By:</div>
          </td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt; border-bottom: 2px solid rgb(0, 0, 0);">&#160;/s/ Selwyn Joffe</td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Name:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Selwyn Joffe</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman';">Title:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman';">Chief Executive Officer</div>
          </td>
        </tr>

    </table>
    <div style="font-size: 10pt;"><br>
    </div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageFooter" style="width: 100%;">
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

            <tr>
              <td style="width: 100.00%;">
                <div style="text-align: left; font-family: 'Times New Roman'; font-size: 8pt;">Signature Page to Eighth Amendment to A&amp;R Loan Agreement</div>
              </td>
            </tr>

        </table>
      </div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="zcd91f7913f5f4f2caa00a97cdf837c5d" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;" rowspan="1">&#160;</td>
          <td style="vertical-align: top;" colspan="2" rowspan="1">
            <div style="text-align: left; font-family: 'Times New Roman'; font-size: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u>AGENT AND LENDER</u></font><font style="font-size: 10pt;">:</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;" rowspan="1">&#160;</td>
          <td style="vertical-align: top;" colspan="2" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="vertical-align: top;" colspan="2">
            <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">PNC BANK, NATIONAL ASSOCIATION</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="vertical-align: top; font-size: 10pt;" colspan="2">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">
            <div style="text-align: justify; font-family: 'Times New Roman';">By:</div>
          </td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt; border-bottom: 2px solid rgb(0, 0, 0);">&#160;/s/ Albert Sarkis</td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman';">Name: <br>
            </div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman';">Albert Sarkis</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman';">Title:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman';">Senior Vice President</div>
          </td>
        </tr>

    </table>
    <div style="font-size: 10pt;"><br>
    </div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageFooter" style="width: 100%;">
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

            <tr>
              <td style="width: 100.00%;">
                <div style="text-align: left; font-family: 'Times New Roman'; font-size: 8pt;">Signature Page to Eighth Amendment to A&amp;R Loan Agreement</div>
              </td>
            </tr>

        </table>
      </div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z6bf9ead46c3345ba8836c65ba4d98e43" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="vertical-align: top;" colspan="2">
            <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">WEBSTER BUSINESS CREDIT, A DIVISION OF WEBSTER BANK, N.A.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">
            <div style="text-align: justify; font-family: 'Times New Roman';">By:</div>
          </td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt; border-bottom: 2px solid rgb(0, 0, 0);">&#160;/s/ John R. Saffioti</td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Name:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman';">John R. Saffioti</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Title:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman';">Director, Asset Based Lending</div>
          </td>
        </tr>

    </table>
    <div style="font-size: 10pt;"><br>
    </div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageFooter" style="width: 100%;">
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

            <tr>
              <td style="width: 100.00%;">
                <div style="text-align: left; font-family: 'Times New Roman'; font-size: 8pt;">Signature Page to Eighth Amendment to A&amp;R Loan Agreement</div>
              </td>
            </tr>

        </table>
      </div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="zd80a2234274a42ff87d1525fe0beea5f" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="vertical-align: top;" colspan="2">
            <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">BANK HAPOALIM B.M.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;" rowspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;" rowspan="1">&#160;</td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">
            <div style="text-align: justify; font-family: 'Times New Roman';">By:</div>
          </td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt; border-bottom: 2px solid rgb(0, 0, 0);">&#160;/s/ Thomas J. Vigna</td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Name:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Thomas J. Vigna</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Title:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Senior Vice President</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; padding-bottom: 2px;">
            <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">By:</div>
          </td>
          <td style="width: 45%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">/s/ Michael Gorman III </td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Name:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Michael Gorman III</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Title:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">First Vice President</div>
          </td>
        </tr>

    </table>
    <div style="font-size: 10pt;"><br>
    </div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageFooter" style="width: 100%;">
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

            <tr>
              <td style="width: 100.00%;">
                <div style="text-align: left; font-family: 'Times New Roman'; font-size: 8pt;">Signature Page to Eighth Amendment to A&amp;R Loan Agreement</div>
              </td>
            </tr>

        </table>
      </div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z361989731edd43b2a2247934713539d7" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;"><br>
          </td>
          <td style="vertical-align: top;" colspan="2">
            <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">CATHAY BANK</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">
            <div style="text-align: justify; font-family: 'Times New Roman';">By:</div>
          </td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt; border-bottom: 2px solid rgb(0, 0, 0);">&#160;/s/ James Campbell</td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Name:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">James Campbell</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Title:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Senior Vice President</div>
          </td>
        </tr>

    </table>
    <div style="font-size: 10pt;"><br>
    </div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageFooter" style="width: 100%;">
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

            <tr>
              <td style="width: 100.00%;">
                <div style="text-align: left; font-family: 'Times New Roman'; font-size: 8pt;">Signature Page to Eighth Amendment to A&amp;R Loan Agreement</div>
              </td>
            </tr>

        </table>
      </div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z83c461ca70ee4005aba07267424aeea0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="vertical-align: top;" colspan="2">
            <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">ISRAEL DISCOUNT BANK OF NEW YORK</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">
            <div style="text-align: justify; font-family: 'Times New Roman';">By:</div>
          </td>
          <td style="width: 47%; vertical-align: top; font-size: 10pt; border-bottom: 2px solid rgb(0, 0, 0);">&#160;/s/ Frank Mancini</td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Name:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Frank Mancini</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Title:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">First Vice President</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">&#160;</td>
          <td style="width: 3%; vertical-align: top; font-size: 10pt; padding-bottom: 2px;">
            <div style="text-align: justify; font-family: 'Times New Roman';">By:</div>
          </td>
          <td style="width: 47%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">&#160;/s/ Richard Miller</td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;"><br>
          </td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Name:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Richard Miller</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-size: 10pt;"><br>
          </td>
          <td style="width: 5%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Title:</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: justify; font-family: 'Times New Roman';">Senior Vice President</div>
          </td>
        </tr>

    </table>
    <div style="font-size: 10pt;"><br>
    </div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageFooter" style="width: 100%;">
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

            <tr>
              <td style="width: 100.00%;">
                <div style="text-align: left; font-family: 'Times New Roman'; font-size: 8pt;">Signature Page to Eighth Amendment to A&amp;R Loan Agreement</div>
              </td>
            </tr>

        </table>
      </div>
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">EXHIBIT 1.2(a)</div>
    <div style="font-size: 10pt;"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">[FORM OF] COMPLIANCE CERTIFICATE</div>
    <div style="font-size: 10pt;"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt;">See attached.</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt;"> <br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 12pt;"> <font style="font-size: 10pt;">Exhibit 1.2(a)</font></div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 12pt;"><font style="font-size: 10pt;"> <br>
      </font></div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 12pt;"><font style="font-size: 10pt;"> <br>
      </font></div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 12pt;">
      <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"> </div>
  </div>
  <font style="font-size: 10pt;"> </font>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>ef20016499_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Summit Financial
         Document created using Broadridge PROfile 23.9.1.5178
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <font style="font-size: 10pt;"> </font>
  <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
  <div>
    <div style="text-align: right; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">Exhibit 99.1</div>
    <div style="text-align: right; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;"> <br>
    </div>
    <div style="text-align: right; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">
      <div style="text-align: left;"><img src="image00001.jpg">
        <div><br>
        </div>
      </div>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="zdee8df43547a46bfa9943eed0d6d3ce6" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 55.08%; vertical-align: top; font-size: 10pt;">&#160;</td>
          <td style="width: 44.92%; vertical-align: top; font-size: 10pt; color: rgb(0, 0, 0);">
            <div style="text-align: right; font-family: 'Times New Roman';">NEWS RELEASE</div>
          </td>
        </tr>
        <tr>
          <td style="width: 55.08%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman';">CONTACT:</div>
          </td>
          <td style="width: 44.92%; vertical-align: top; font-size: 10pt;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 55.08%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman';">Gary S. Maier</div>
          </td>
          <td style="width: 44.92%; vertical-align: top; font-size: 10pt;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 55.08%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman';">Vice President, Corporate Communications &amp; IR</div>
          </td>
          <td style="width: 44.92%; vertical-align: top; font-size: 10pt;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 55.08%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman';">310-972-5124</div>
          </td>
          <td style="width: 44.92%; vertical-align: top; font-size: 10pt;">&#160;</td>
        </tr>

    </table>
    <div style="font-size: 10pt;"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">MOTORCAR PARTS OF AMERICA EXTENDS</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">CREDIT FACILITY MATURITY WITH PNC BANK</div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;"> </font><font style="font-size: 10pt;"><br>
      </font></div>
    <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">LOS ANGELES, CA &#8211; Dec. 13, 2023 &#8211;</font><font style="font-size: 10pt;">
        Motorcar Parts of America, Inc. <font style="font-family: 'Times New Roman'; font-weight: bold;">(Nasdaq:MPAA) </font>today announced it has extended the maturity date of the company&#8217;s $238.62 million revolver credit facility led by PNC Bank,
        N.A. to December 2028, with enhancements that provide working capital flexibility, liquidity, and other favorable terms -- including opportunities to benefit from reduced interest rates.</font></div>
    <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt;"> <br>
    </div>
    <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt;">As previously disclosed, the company paid down its outstanding $11.25 million term loan during its fiscal 2024 second quarter.</div>
    <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt;"> <br>
    </div>
    <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt;">&#8220;The extension of the maturity date and enhancements recognize the company&#8217;s milestones and solid position within the automotive aftermarket and
      complement management&#8217;s focus on executing key strategic growth plans. Equally important, this extension reinforces our strong relationship with PNC and the bank lending syndicate,&#8221; said Selwyn Joffe, chairman, president and chief executive officer
      of Motorcar Parts of America.</div>
    <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt;"> <br>
    </div>
    <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt;">Additional details concerning the amended credit facility agreement are available in a related Form 8-K filing.</div>
    <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt;"> <br>
    </div>
    <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">About Motorcar Parts of America</div>
    <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt;"> <br>
    </div>
    <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt;">Motorcar Parts of America, Inc. is a remanufacturer, manufacturer, and distributor of automotive aftermarket parts -- including alternators, starters,
      wheel bearings and hub assemblies, brake calipers, brake pads, brake rotors, brake master cylinders, brake power boosters, turbochargers, and diagnostic testing equipment utilized in imported and domestic passenger vehicles, light trucks, and
      heavy-duty applications. Its products are sold to automotive retail outlets and the professional repair market throughout the United States, Canada, and Mexico, with facilities located in California, New York, Mexico, Malaysia, China and India, and
      administrative offices located in California, Tennessee, Mexico, Singapore, Malaysia, and Canada. In addition, the company&#8217;s electrical vehicle subsidiary designs and manufactures testing solutions for performance, endurance, and production of
      multiple components in the electric power train &#8211; providing simulation, emulation, and production applications for the electrification of both automotive and aerospace industries, including electric vehicle charging systems. Additional information is
      available at <font style="font-family: 'Times New Roman';"><u>www.motorcarparts.com</u>.</font></div>
    <div style="font-size: 10pt;">&#160;</div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      <div class="BRPFPageHeader" style="width: 100%;"><font style="font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"> </font>
        <div style="font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;">
          <div style="text-align: left;">2-2-2</div>
        </div>
        <font style="font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"> </font></div>
    </div>
    <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt; font-style: italic;">The Private Securities Litigation Reform Act of 1995 provides a &#8220;safe harbor&#8221; for certain forward-looking statements. The statements
      contained in this press release that are not historical facts are forward-looking statements based on the company&#8217;s current expectations and beliefs concerning future developments and their potential effects on the company. These forward-looking
      statements involve significant risks and uncertainties (some of which are beyond the control of the company) and are subject to change based upon various factors. Reference is also made to the Risk Factors set forth in the company&#8217;s Form 10-K Annual
      Report filed with the Securities and Exchange Commission (SEC) in June 2023 and in its Forms 10-Q filed with the SEC for additional risks and uncertainties facing the company. The company undertakes no obligation to publicly update or revise any
      forward-looking statements, whether as the result of new information, future events or otherwise.</div>
    <div style="font-size: 10pt;">&#160;</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt;">#&#160; &#160; &#160; #&#160; &#160; &#160; #</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt;"> <br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt;"> <br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt;">
      <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"> </div>
  </div>
  <font style="font-size: 10pt;"> </font>
  <div style="width: 100%;" class="BRPFPageFooter"></div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>4
<FILENAME>mpaa-20231212.xsd
<DESCRIPTION>XBRL TAXONOMY EXTENSION SCHEMA
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?>
<!--Generated by Broadridge PROfile 23.9.1.5178 Broadridge-->
<xs:schema targetNamespace="http://motorcarparts.com/20231212" elementFormDefault="qualified" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:mpaa="http://motorcarparts.com/20231212" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:dei="http://xbrl.sec.gov/dei/2023" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2022-03-31" xmlns:us-types="http://fasb.org/us-types/2023" xmlns:srt-types="http://fasb.org/srt-types/2023">
  <xs:annotation>
    <xs:appinfo>
      <link:linkbaseRef xlink:type="simple" xlink:href="mpaa-20231212_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" />
      <link:linkbaseRef xlink:type="simple" xlink:href="mpaa-20231212_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" />
      <link:roleType roleURI="http://motorcarparts.com/role/DocumentAndEntityInformation" id="DocumentAndEntityInformation">
        <link:definition>000100 - Document - Document and Entity Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
    </xs:appinfo>
  </xs:annotation>
  <xs:import namespace="http://fasb.org/us-gaap/2023" schemaLocation="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd" />
  <xs:import namespace="http://xbrl.sec.gov/dei/2023" schemaLocation="https://xbrl.sec.gov/dei/2023/dei-2023.xsd" />
  <xs:import namespace="http://xbrl.sec.gov/country/2023" schemaLocation="https://xbrl.sec.gov/country/2023/country-2023.xsd" />
  <xs:import namespace="http://xbrl.sec.gov/currency/2023" schemaLocation="https://xbrl.sec.gov/currency/2023/currency-2023.xsd" />
  <xs:import namespace="http://xbrl.sec.gov/exch/2023" schemaLocation="https://xbrl.sec.gov/exch/2023/exch-2023.xsd" />
  <xs:import namespace="http://xbrl.sec.gov/naics/2023" schemaLocation="https://xbrl.sec.gov/naics/2023/naics-2023.xsd" />
  <xs:import namespace="http://xbrl.sec.gov/sic/2023" schemaLocation="https://xbrl.sec.gov/sic/2023/sic-2023.xsd" />
  <xs:import namespace="http://www.xbrl.org/2009/role/negated" schemaLocation="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd" />
  <xs:import namespace="http://www.xbrl.org/2009/role/net" schemaLocation="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd" />
  <xs:import namespace="http://xbrl.sec.gov/stpr/2023" schemaLocation="https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd" />
  <xs:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
  <xs:import namespace="http://www.xbrl.org/2004/ref" schemaLocation="http://www.xbrl.org/2004/ref-2004-08-10.xsd" />
  <xs:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd" />
  <xs:import namespace="http://fasb.org/us-types/2023" schemaLocation="https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd" />
  <xs:import namespace="http://www.xbrl.org/2009/arcrole/fact-explanatoryFact" schemaLocation="http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd" />
  <xs:import namespace="http://fasb.org/srt/2023" schemaLocation="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd" />
  <xs:import namespace="http://fasb.org/srt-types/2023" schemaLocation="https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd" />
  <xs:import namespace="http://www.xbrl.org/dtr/type/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/types.xsd" />
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>5
<FILENAME>mpaa-20231212_lab.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION LABEL LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?>
<!--Generated by Broadridge PROfile 23.9.1.5178 Broadridge-->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance">
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/netLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" />
  <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CoverAbstract" xlink:label="CoverAbstract" xlink:title="CoverAbstract" />
    <link:label xlink:type="resource" xlink:label="dei_CoverAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_CoverAbstract_lbl" xml:lang="en-US" id="dei_CoverAbstract_lbl">Cover [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CoverAbstract" xlink:to="dei_CoverAbstract_lbl" xlink:title="label: CoverAbstract to dei_CoverAbstract_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentType" xlink:label="DocumentType" xlink:title="DocumentType" />
    <link:label xlink:type="resource" xlink:label="dei_DocumentType_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_DocumentType_lbl" xml:lang="en-US" id="dei_DocumentType_lbl">Document Type</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DocumentType" xlink:to="dei_DocumentType_lbl" xlink:title="label: DocumentType to dei_DocumentType_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_WrittenCommunications" xlink:label="WrittenCommunications" xlink:title="WrittenCommunications" />
    <link:label xlink:type="resource" xlink:label="dei_WrittenCommunications_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_WrittenCommunications_lbl" xml:lang="en-US" id="dei_WrittenCommunications_lbl">Written Communications</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:title="label: WrittenCommunications to dei_WrittenCommunications_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SolicitingMaterial" xlink:label="SolicitingMaterial" xlink:title="SolicitingMaterial" />
    <link:label xlink:type="resource" xlink:label="dei_SolicitingMaterial_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_SolicitingMaterial_lbl" xml:lang="en-US" id="dei_SolicitingMaterial_lbl">Soliciting Material</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:title="label: SolicitingMaterial to dei_SolicitingMaterial_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementTenderOffer" xlink:label="PreCommencementTenderOffer" xlink:title="PreCommencementTenderOffer" />
    <link:label xlink:type="resource" xlink:label="dei_PreCommencementTenderOffer_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US" id="dei_PreCommencementTenderOffer_lbl">Pre-commencement Tender Offer</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:title="label: PreCommencementTenderOffer to dei_PreCommencementTenderOffer_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="PreCommencementIssuerTenderOffer" xlink:title="PreCommencementIssuerTenderOffer" />
    <link:label xlink:type="resource" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US" id="dei_PreCommencementIssuerTenderOffer_lbl">Pre-commencement Issuer Tender Offer</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:title="label: PreCommencementIssuerTenderOffer to dei_PreCommencementIssuerTenderOffer_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentFlag" xlink:label="AmendmentFlag" xlink:title="AmendmentFlag" />
    <link:label xlink:type="resource" xlink:label="dei_AmendmentFlag_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_AmendmentFlag_lbl" xml:lang="en-US" id="dei_AmendmentFlag_lbl">Amendment Flag</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:title="label: AmendmentFlag to dei_AmendmentFlag_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalYearFocus" xlink:label="DocumentFiscalYearFocus" xlink:title="DocumentFiscalYearFocus" />
    <link:label xlink:type="resource" xlink:label="dei_DocumentFiscalYearFocus_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US" id="dei_DocumentFiscalYearFocus_lbl">Document Fiscal Year Focus</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:title="label: DocumentFiscalYearFocus to dei_DocumentFiscalYearFocus_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="DocumentFiscalPeriodFocus" xlink:title="DocumentFiscalPeriodFocus" />
    <link:label xlink:type="resource" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US" id="dei_DocumentFiscalPeriodFocus_lbl">Document Fiscal Period Focus</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:title="label: DocumentFiscalPeriodFocus to dei_DocumentFiscalPeriodFocus_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate" xlink:label="DocumentPeriodEndDate" xlink:title="DocumentPeriodEndDate" />
    <link:label xlink:type="resource" xlink:label="dei_DocumentPeriodEndDate_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US" id="dei_DocumentPeriodEndDate_lbl">Document Period End Date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:title="label: DocumentPeriodEndDate to dei_DocumentPeriodEndDate_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName" xlink:label="EntityRegistrantName" xlink:title="EntityRegistrantName" />
    <link:label xlink:type="resource" xlink:label="dei_EntityRegistrantName_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityRegistrantName_lbl" xml:lang="en-US" id="dei_EntityRegistrantName_lbl">Entity Registrant Name</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:title="label: EntityRegistrantName to dei_EntityRegistrantName_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCentralIndexKey" xlink:label="EntityCentralIndexKey" xlink:title="EntityCentralIndexKey" />
    <link:label xlink:type="resource" xlink:label="dei_EntityCentralIndexKey_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityCentralIndexKey_lbl" xml:lang="en-US" id="dei_EntityCentralIndexKey_lbl">Entity Central Index Key</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:title="label: EntityCentralIndexKey to dei_EntityCentralIndexKey_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber" xlink:label="EntityFileNumber" xlink:title="EntityFileNumber" />
    <link:label xlink:type="resource" xlink:label="dei_EntityFileNumber_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityFileNumber_lbl" xml:lang="en-US" id="dei_EntityFileNumber_lbl">Entity File Number</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:title="label: EntityFileNumber to dei_EntityFileNumber_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber" xlink:label="EntityTaxIdentificationNumber" xlink:title="EntityTaxIdentificationNumber" />
    <link:label xlink:type="resource" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US" id="dei_EntityTaxIdentificationNumber_lbl">Entity Tax Identification Number</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:title="label: EntityTaxIdentificationNumber to dei_EntityTaxIdentificationNumber_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="EntityIncorporationStateCountryCode" xlink:title="EntityIncorporationStateCountryCode" />
    <link:label xlink:type="resource" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US" id="dei_EntityIncorporationStateCountryCode_lbl">Entity Incorporation, State or Country Code</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:title="label: EntityIncorporationStateCountryCode to dei_EntityIncorporationStateCountryCode_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityEmergingGrowthCompany" xlink:label="EntityEmergingGrowthCompany" xlink:title="EntityEmergingGrowthCompany" />
    <link:label xlink:type="resource" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US" id="dei_EntityEmergingGrowthCompany_lbl">Entity Emerging Growth Company</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:title="label: EntityEmergingGrowthCompany to dei_EntityEmergingGrowthCompany_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1" xlink:label="EntityAddressAddressLine1" xlink:title="EntityAddressAddressLine1" />
    <link:label xlink:type="resource" xlink:label="dei_EntityAddressAddressLine1_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US" id="dei_EntityAddressAddressLine1_lbl">Entity Address, Address Line One</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:title="label: EntityAddressAddressLine1 to dei_EntityAddressAddressLine1_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine2" xlink:label="EntityAddressAddressLine2" xlink:title="EntityAddressAddressLine2" />
    <link:label xlink:type="resource" xlink:label="dei_EntityAddressAddressLine2_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US" id="dei_EntityAddressAddressLine2_lbl">Entity Address, Address Line Two</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:title="label: EntityAddressAddressLine2 to dei_EntityAddressAddressLine2_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine3" xlink:label="EntityAddressAddressLine3" xlink:title="EntityAddressAddressLine3" />
    <link:label xlink:type="resource" xlink:label="dei_EntityAddressAddressLine3_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US" id="dei_EntityAddressAddressLine3_lbl">Entity Address, Address Line Three</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:title="label: EntityAddressAddressLine3 to dei_EntityAddressAddressLine3_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown" xlink:label="EntityAddressCityOrTown" xlink:title="EntityAddressCityOrTown" />
    <link:label xlink:type="resource" xlink:label="dei_EntityAddressCityOrTown_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US" id="dei_EntityAddressCityOrTown_lbl">Entity Address, City or Town</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:title="label: EntityAddressCityOrTown to dei_EntityAddressCityOrTown_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressStateOrProvince" xlink:label="EntityAddressStateOrProvince" xlink:title="EntityAddressStateOrProvince" />
    <link:label xlink:type="resource" xlink:label="dei_EntityAddressStateOrProvince_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US" id="dei_EntityAddressStateOrProvince_lbl">Entity Address, State or Province</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:title="label: EntityAddressStateOrProvince to dei_EntityAddressStateOrProvince_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCountry" xlink:label="EntityAddressCountry" xlink:title="EntityAddressCountry" />
    <link:label xlink:type="resource" xlink:label="dei_EntityAddressCountry_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityAddressCountry_lbl" xml:lang="en-US" id="dei_EntityAddressCountry_lbl">Entity Address, Country</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:title="label: EntityAddressCountry to dei_EntityAddressCountry_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode" xlink:label="EntityAddressPostalZipCode" xlink:title="EntityAddressPostalZipCode" />
    <link:label xlink:type="resource" xlink:label="dei_EntityAddressPostalZipCode_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US" id="dei_EntityAddressPostalZipCode_lbl">Entity Address, Postal Zip Code</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:title="label: EntityAddressPostalZipCode to dei_EntityAddressPostalZipCode_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode" xlink:label="CityAreaCode" xlink:title="CityAreaCode" />
    <link:label xlink:type="resource" xlink:label="dei_CityAreaCode_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_CityAreaCode_lbl" xml:lang="en-US" id="dei_CityAreaCode_lbl">City Area Code</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:title="label: CityAreaCode to dei_CityAreaCode_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber" xlink:label="LocalPhoneNumber" xlink:title="LocalPhoneNumber" />
    <link:label xlink:type="resource" xlink:label="dei_LocalPhoneNumber_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_LocalPhoneNumber_lbl" xml:lang="en-US" id="dei_LocalPhoneNumber_lbl">Local Phone Number</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:title="label: LocalPhoneNumber to dei_LocalPhoneNumber_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle" xlink:label="Security12bTitle" xlink:title="Security12bTitle" />
    <link:label xlink:type="resource" xlink:label="dei_Security12bTitle_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_Security12bTitle_lbl" xml:lang="en-US" id="dei_Security12bTitle_lbl">Title of 12(b) Security</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:title="label: Security12bTitle to dei_Security12bTitle_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_NoTradingSymbolFlag" xlink:label="NoTradingSymbolFlag" xlink:title="NoTradingSymbolFlag" />
    <link:label xlink:type="resource" xlink:label="dei_NoTradingSymbolFlag_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US" id="dei_NoTradingSymbolFlag_lbl">No Trading Symbol Flag</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:title="label: NoTradingSymbolFlag to dei_NoTradingSymbolFlag_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol" xlink:label="TradingSymbol" xlink:title="TradingSymbol" />
    <link:label xlink:type="resource" xlink:label="dei_TradingSymbol_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_TradingSymbol_lbl" xml:lang="en-US" id="dei_TradingSymbol_lbl">Trading Symbol</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:title="label: TradingSymbol to dei_TradingSymbol_lbl" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName" xlink:label="SecurityExchangeName" xlink:title="SecurityExchangeName" />
    <link:label xlink:type="resource" xlink:label="dei_SecurityExchangeName_lbl" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_SecurityExchangeName_lbl" xml:lang="en-US" id="dei_SecurityExchangeName_lbl">Security Exchange Name</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:title="label: SecurityExchangeName to dei_SecurityExchangeName_lbl" />
  </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>6
<FILENAME>mpaa-20231212_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?>
<!--Generated by Broadridge PROfile 23.9.1.5178 Broadridge-->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance">
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/netLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" />
  <link:roleRef roleURI="http://motorcarparts.com/role/DocumentAndEntityInformation" xlink:type="simple" xlink:href="mpaa-20231212.xsd#DocumentAndEntityInformation" />
  <link:presentationLink xlink:type="extended" xlink:role="http://motorcarparts.com/role/DocumentAndEntityInformation">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CoverAbstract" xlink:label="CoverAbstract" xlink:title="CoverAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentType" xlink:label="DocumentType" xlink:title="DocumentType" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="DocumentType" xlink:title="presentation: CoverAbstract to DocumentType" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentFlag" xlink:label="AmendmentFlag" xlink:title="AmendmentFlag" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="AmendmentFlag" xlink:title="presentation: CoverAbstract to AmendmentFlag" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate" xlink:label="DocumentPeriodEndDate" xlink:title="DocumentPeriodEndDate" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="DocumentPeriodEndDate" xlink:title="presentation: CoverAbstract to DocumentPeriodEndDate" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalYearFocus" xlink:label="DocumentFiscalYearFocus" xlink:title="DocumentFiscalYearFocus" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="DocumentFiscalYearFocus" xlink:title="presentation: CoverAbstract to DocumentFiscalYearFocus" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="DocumentFiscalPeriodFocus" xlink:title="DocumentFiscalPeriodFocus" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="DocumentFiscalPeriodFocus" xlink:title="presentation: CoverAbstract to DocumentFiscalPeriodFocus" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber" xlink:label="EntityFileNumber" xlink:title="EntityFileNumber" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="EntityFileNumber" xlink:title="presentation: CoverAbstract to EntityFileNumber" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName" xlink:label="EntityRegistrantName" xlink:title="EntityRegistrantName" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="EntityRegistrantName" xlink:title="presentation: CoverAbstract to EntityRegistrantName" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCentralIndexKey" xlink:label="EntityCentralIndexKey" xlink:title="EntityCentralIndexKey" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="EntityCentralIndexKey" xlink:title="presentation: CoverAbstract to EntityCentralIndexKey" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="EntityIncorporationStateCountryCode" xlink:title="EntityIncorporationStateCountryCode" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="EntityIncorporationStateCountryCode" xlink:title="presentation: CoverAbstract to EntityIncorporationStateCountryCode" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber" xlink:label="EntityTaxIdentificationNumber" xlink:title="EntityTaxIdentificationNumber" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="EntityTaxIdentificationNumber" xlink:title="presentation: CoverAbstract to EntityTaxIdentificationNumber" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1" xlink:label="EntityAddressAddressLine1" xlink:title="EntityAddressAddressLine1" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="EntityAddressAddressLine1" xlink:title="presentation: CoverAbstract to EntityAddressAddressLine1" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine2" xlink:label="EntityAddressAddressLine2" xlink:title="EntityAddressAddressLine2" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="EntityAddressAddressLine2" xlink:title="presentation: CoverAbstract to EntityAddressAddressLine2" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine3" xlink:label="EntityAddressAddressLine3" xlink:title="EntityAddressAddressLine3" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="EntityAddressAddressLine3" xlink:title="presentation: CoverAbstract to EntityAddressAddressLine3" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown" xlink:label="EntityAddressCityOrTown" xlink:title="EntityAddressCityOrTown" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="EntityAddressCityOrTown" xlink:title="presentation: CoverAbstract to EntityAddressCityOrTown" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressStateOrProvince" xlink:label="EntityAddressStateOrProvince" xlink:title="EntityAddressStateOrProvince" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="EntityAddressStateOrProvince" xlink:title="presentation: CoverAbstract to EntityAddressStateOrProvince" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCountry" xlink:label="EntityAddressCountry" xlink:title="EntityAddressCountry" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="EntityAddressCountry" xlink:title="presentation: CoverAbstract to EntityAddressCountry" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode" xlink:label="EntityAddressPostalZipCode" xlink:title="EntityAddressPostalZipCode" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="EntityAddressPostalZipCode" xlink:title="presentation: CoverAbstract to EntityAddressPostalZipCode" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode" xlink:label="CityAreaCode" xlink:title="CityAreaCode" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="CityAreaCode" xlink:title="presentation: CoverAbstract to CityAreaCode" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber" xlink:label="LocalPhoneNumber" xlink:title="LocalPhoneNumber" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="LocalPhoneNumber" xlink:title="presentation: CoverAbstract to LocalPhoneNumber" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle" xlink:label="Security12bTitle" xlink:title="Security12bTitle" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="Security12bTitle" xlink:title="presentation: CoverAbstract to Security12bTitle" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol" xlink:label="TradingSymbol" xlink:title="TradingSymbol" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="TradingSymbol" xlink:title="presentation: CoverAbstract to TradingSymbol" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_NoTradingSymbolFlag" xlink:label="NoTradingSymbolFlag" xlink:title="NoTradingSymbolFlag" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="NoTradingSymbolFlag" xlink:title="presentation: CoverAbstract to NoTradingSymbolFlag" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName" xlink:label="SecurityExchangeName" xlink:title="SecurityExchangeName" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="SecurityExchangeName" xlink:title="presentation: CoverAbstract to SecurityExchangeName" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityEmergingGrowthCompany" xlink:label="EntityEmergingGrowthCompany" xlink:title="EntityEmergingGrowthCompany" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="EntityEmergingGrowthCompany" xlink:title="presentation: CoverAbstract to EntityEmergingGrowthCompany" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_WrittenCommunications" xlink:label="WrittenCommunications" xlink:title="WrittenCommunications" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="WrittenCommunications" xlink:title="presentation: CoverAbstract to WrittenCommunications" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SolicitingMaterial" xlink:label="SolicitingMaterial" xlink:title="SolicitingMaterial" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="SolicitingMaterial" xlink:title="presentation: CoverAbstract to SolicitingMaterial" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementTenderOffer" xlink:label="PreCommencementTenderOffer" xlink:title="PreCommencementTenderOffer" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="PreCommencementTenderOffer" xlink:title="presentation: CoverAbstract to PreCommencementTenderOffer" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="PreCommencementIssuerTenderOffer" xlink:title="PreCommencementIssuerTenderOffer" />
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CoverAbstract" xlink:to="PreCommencementIssuerTenderOffer" xlink:title="presentation: CoverAbstract to PreCommencementIssuerTenderOffer" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
  </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>image00001.jpg
<TEXT>
begin 644 image00001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  8$!08%! 8&!08'!P8("A *"@D)
M"A0.#PP0%Q08&!<4%A8:'24?&ALC'!86("P@(R8G*2HI&1\M,"TH,"4H*2C_
MVP!# 0<'!PH("A,*"A,H&A8:*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H
M*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"C_P  1" !, )$# 2(  A$! Q$!_\0
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M_P ^>@?^!"__ !5'_"'?"_\ Y\] _P# A?\ XJCVN"_D?W_\$/JN/[_A_P
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M@J[=:KJ5W;+;76HWL]NO2*6X=D'X$XKU+_A0NO\ _06TO\I/\*3_ (4+K_\
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M%^>,/72?_ <__%5#=_';QE<6[Q)<:?;EACS(K?YA]-Q(_2OJO^S+'_GRM?\
MOTO^%']F6/\ SY6O_?I?\*?UW#_\^5_7R#ZK7_Y^L^1/A7X9U7QKXZM+V99[
MBUANENKZ]FR0=K;L%CU9B,8_'H*^QJ;%&D,82)%1!T51@"G5RXO%/$R3M9(W
3PV'5"+5[MA1117*=(4444 ?_V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>8
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140364862715728">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Document and Entity Information<br></strong></div></th>
<th class="th"><div>Dec. 12, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 12,  2023<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-33861<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">MOTORCAR PARTS OF AMERICA, INC.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000918251<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NY<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">11-2153962<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">2929 California Street<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Torrance<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">CA<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">90503<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">310<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">212-7910<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock, par value $0.01 per share<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">MPAA<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Section 14a<br> -Number 240<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>9
<FILENAME>ef20016499_8k_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:dei="http://xbrl.sec.gov/dei/2023"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:xlink="http://www.w3.org/1999/xlink">
    <link:schemaRef xlink:href="mpaa-20231212.xsd" xlink:type="simple"/>
    <context id="c20231212to20231212">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000918251</identifier>
        </entity>
        <period>
            <startDate>2023-12-12</startDate>
            <endDate>2023-12-12</endDate>
        </period>
    </context>
    <dei:AmendmentFlag
      contextRef="c20231212to20231212"
      id="Fact_ede3b36846394656bc58d99acf17fb44">false</dei:AmendmentFlag>
    <dei:EntityCentralIndexKey
      contextRef="c20231212to20231212"
      id="Fact_4ba6aa2c4a5a491b97dd458398bdfa88">0000918251</dei:EntityCentralIndexKey>
    <dei:DocumentType
      contextRef="c20231212to20231212"
      id="Fact_d9c4a71bf16d4a2b9b3266cacb222340">8-K</dei:DocumentType>
    <dei:DocumentPeriodEndDate
      contextRef="c20231212to20231212"
      id="Fact_90f2f79691794c68a5dbfa9628d0fc94">2023-12-12</dei:DocumentPeriodEndDate>
    <dei:EntityRegistrantName
      contextRef="c20231212to20231212"
      id="Fact_efd0d19918d94272b580d446787542a4">MOTORCAR PARTS OF AMERICA, INC.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode
      contextRef="c20231212to20231212"
      id="Fact_dd872216801342d194c302ce7a25d932">NY</dei:EntityIncorporationStateCountryCode>
    <dei:EntityFileNumber
      contextRef="c20231212to20231212"
      id="Fact_bd24f2eb73934417962cce37d739e961">001-33861</dei:EntityFileNumber>
    <dei:EntityTaxIdentificationNumber
      contextRef="c20231212to20231212"
      id="Fact_2b8e355e8c284e66b355c457f7b53c88">11-2153962</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1
      contextRef="c20231212to20231212"
      id="Fact_22cf8bc09e854c4593d3c357dbe25ada">2929 California Street</dei:EntityAddressAddressLine1>
    <dei:EntityAddressCityOrTown
      contextRef="c20231212to20231212"
      id="Fact_b912dd798fd14a028e39bb3973c71020">Torrance</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince
      contextRef="c20231212to20231212"
      id="Fact_5a76c746cc424896ac37c8c1b35c1252">CA</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode
      contextRef="c20231212to20231212"
      id="Fact_8ee14abfe1c64ea5b64bc9177e409a4b">90503</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode
      contextRef="c20231212to20231212"
      id="Fact_5cbc3f7076294315aa8a1b603c2bf148">310</dei:CityAreaCode>
    <dei:LocalPhoneNumber
      contextRef="c20231212to20231212"
      id="Fact_0d4d5d94c117495581f3c29bd25f5e5d">212-7910</dei:LocalPhoneNumber>
    <dei:WrittenCommunications
      contextRef="c20231212to20231212"
      id="Fact_f4fde01b1a504fb688e5ba70e6e8e790">false</dei:WrittenCommunications>
    <dei:SolicitingMaterial
      contextRef="c20231212to20231212"
      id="Fact_b06618fb3e53447a8b186b6b076cfa9a">false</dei:SolicitingMaterial>
    <dei:PreCommencementTenderOffer
      contextRef="c20231212to20231212"
      id="Fact_6e5b8a0d7b64455b9b23647b5a7e17d7">false</dei:PreCommencementTenderOffer>
    <dei:PreCommencementIssuerTenderOffer
      contextRef="c20231212to20231212"
      id="Fact_091fc7989bc74600b87df89ea0c67490">false</dei:PreCommencementIssuerTenderOffer>
    <dei:Security12bTitle
      contextRef="c20231212to20231212"
      id="Fact_7df1d81d0954494981c3ea32ed222634">Common Stock, par value $0.01 per share</dei:Security12bTitle>
    <dei:TradingSymbol
      contextRef="c20231212to20231212"
      id="Fact_98436e0ed8514c3780e7188673432d0f">MPAA</dei:TradingSymbol>
    <dei:SecurityExchangeName
      contextRef="c20231212to20231212"
      id="Fact_e57c0fa670d447ee8fcee5332273871a">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityEmergingGrowthCompany
      contextRef="c20231212to20231212"
      id="Fact_90b76dac04da4385ab6831bbdb1fdeec">false</dei:EntityEmergingGrowthCompany>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>10
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
M4$L#!!0    ( $D_C5<'04UB@0   +$    0    9&]C4')O<',O87!P+GAM
M;$V./0L",1!$_\IQO;=!P4)B0-!2L+(/>QLOD&1#LD)^OCG!CVX>;QA&WPIG
M*N*I#BV&5(_C(I(/ !47BK9.7:=N')=HI6-Y #OGD<Z,STA)8*O4'J@)I9GF
M3?X.CD:?<@X>K7A.YNJQ<&4GPZ4A!0W_<FW>J=0U[R;UEA_6\#MI7E!+ P04
M    " !)/XU7U\$$&^\    K @  $0   &1O8U!R;W!S+V-O<F4N>&ULS9)1
M2\,P$,>_BN2]O295D=#E9<,G!<&!XEM(;EM8TX3DI-VWMZU;A^@'\#%W__SN
M=W"-B=*$A"\I1$SD,-\,ONVR-''%#D11 F1S0*]S.2:ZL;D+R6L:GVD/49NC
MWB.(JKH'CZ2M)@T3L(@+D:G&&FD2:@KIC+=FP<?/U,XP:P!;]-A1!EYR8&J:
M&$]#V\ 5,,$(D\_?!;0+<:[^B9T[P,[)(;LEU?=]V==S;MR!P_OST^N\;N&Z
M3+HS./[*3M(IXHI=)K_5Z\WVD2E1B;K@HN#UE@MY]R#Y[<?D^L/O*NR#=3OW
MCXTO@JJ!7W>AO@!02P,$%     @ 23^-5YE<G",0!@  G"<  !,   !X;"]T
M:&5M92]T:&5M93$N>&UL[5I;<]HX%'[OK]!X9_9M"\8V@;:T$W-I=MNTF83M
M3A^%$5B-;'EDD81_OT<V$,N6#>V23;J;/ 0LZ?O.14?GZ#AY\^XN8NB&B)3R
M>&#9+]O6N[<OWN!7,B0103 9IZ_PP JE3%ZU6FD PSA]R1,2P]R"BPA+>!3+
MUES@6QHO(];JM-O=5H1I;*$81V1@?5XL:$#05%%:;U\@M.4?,_@5RU2-9:,!
M$U=!)KF(M/+Y;,7\VMX^9<_I.ATR@6XP&U@@?\YOI^1.6HCA5,+$P&IG/U9K
MQ]'22(""R7V4!;I)]J/3%0@R#3LZG5C.=GSVQ.V?C,K:=#1M&N#C\7@XMLO2
MBW <!.!1NY["G?1LOZ1!";2C:=!DV/;:KI&FJHU33]/W?=_KFVB<"HU;3]-K
M=]W3CHG&K=!X#;[Q3X?#KHG&J]!TZVDF)_VN:Z3I%FA"1N/K>A(5M>5 TR
M6'!VULS2 Y9>*?IUE!K9';O=05SP6.XYB1'^QL4$UFG2&98T1G*=D 4. #?$
MT4Q0?*]!MHK@PI+27)#6SRFU4!H(FLB!]4>"(<7<K_WUE[O)I#-ZG7TZSFN4
M?VFK :?MNYO/D_QSZ.2?IY/734+.<+PL"?'[(UMAAR=N.Q-R.AQG0GS/]O:1
MI24RS^_Y"NM./&<?5I:P7<_/Y)Z,<B.[W?98??9/1VXCUZG LR+7E$8D19_(
M+;KD$3BU20TR$S\(G8:8:E < J0),9:AAOBTQJP1X!-]M[X(R-^-B/>K;YH]
M5Z%82=J$^!!&&N*<<^9ST6S[!Z5&T?95O-RCEU@5 9<8WS2J-2S%UGB5P/&M
MG#P=$Q+-E L&08:7)"82J3E^34@3_BNEVOZ<TT#PE"\D^DJ1CVFS(Z=T)LWH
M,QK!1J\;=8=HTCQZ_@7YG#4*')$;'0)G&[-&(81IN_ >KR2.FJW"$2M"/F(9
M-AIRM1:!MG&IA&!:$L;1>$[2M!'\6:PUDSY@R.S-D77.UI$.$9)>-T(^8LZ+
MD!&_'H8X2IKMHG%8!/V>7L-)P>B"RV;]N'Z&U3-L+([W1]072N0/)J<_Z3(T
M!Z.:60F]A%9JGZJ'-#ZH'C(*!?&Y'C[E>G@*-Y;&O%"N@GL!_]':-\*K^(+
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MU4#E/]O4#6CV#30<D05>,9FV-J/D3@H\W/[O#;#"Q([A[8N_ 5!+ P04
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MN@;3UKL=\>[$J+38A2Z5@3UM<;@1'-CL /A^I90YG-B-;?F[Q/A?4$L#!!0
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MX_T,:3?D@6)8YL_X>\87_QO.\1'"[K\_L;S63AI_YHOA/UY_ 5!+ 0(4 Q0
M   ( $D_C5<'04UB@0   +$    0              "  0    !D;V-0<F]P
M<R]A<' N>&UL4$L! A0#%     @ 23^-5]?!!!OO    *P(  !$
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M;',O+G)E;'-02P$"% ,4    " !)/XU7'#AEZC\!   \ @  #P
M    @ %G$   >&PO=V]R:V)O;VLN>&UL4$L! A0#%     @ 23^-5R0>FZ*M
M    ^ $  !H              ( !TQ$  'AL+U]R96QS+W=O<FMB;V]K+GAM
M;"YR96QS4$L! A0#%     @ 23^-5V60>9(9 0  SP,  !,
M ( !N!(  %M#;VYT96YT7U1Y<&5S72YX;6Q02P4&      D "0 ^ @   A0
#

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.23.3</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>1</ContextCount>
  <ElementCount>22</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>0</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>0</UnitCount>
  <MyReports>
    <Report instance="ef20016499_8k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>000100 - Document - Document and Entity Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://motorcarparts.com/role/DocumentAndEntityInformation</Role>
      <ShortName>Document and Entity Information</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File doctype="8-K" isOnlyDei="true" isUsgaap="true" original="ef20016499_8k.htm">ef20016499_8k.htm</File>
    <File>mpaa-20231212.xsd</File>
    <File>mpaa-20231212_lab.xml</File>
    <File>mpaa-20231212_pre.xml</File>
  </InputFiles>
  <SupplementalFiles/>
  <BaseTaxonomies>
    <BaseTaxonomy items="22">http://xbrl.sec.gov/dei/2023</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>false</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>15
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "version": "2.2",
 "instance": {
  "ef20016499_8k.htm": {
   "nsprefix": "mpaa",
   "nsuri": "http://motorcarparts.com/20231212",
   "dts": {
    "inline": {
     "local": [
      "ef20016499_8k.htm"
     ]
    },
    "schema": {
     "local": [
      "mpaa-20231212.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2004/ref-2004-08-10.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd",
      "https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd",
      "https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd",
      "https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd",
      "https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd",
      "https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd",
      "https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd",
      "https://xbrl.sec.gov/country/2023/country-2023.xsd",
      "https://xbrl.sec.gov/currency/2023/currency-2023.xsd",
      "https://xbrl.sec.gov/dei/2023/dei-2023.xsd",
      "https://xbrl.sec.gov/exch/2023/exch-2023.xsd",
      "https://xbrl.sec.gov/naics/2023/naics-2023.xsd",
      "https://xbrl.sec.gov/sic/2023/sic-2023.xsd",
      "https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd"
     ]
    },
    "labelLink": {
     "local": [
      "mpaa-20231212_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "mpaa-20231212_pre.xml"
     ]
    }
   },
   "keyStandard": 22,
   "keyCustom": 0,
   "axisStandard": 0,
   "axisCustom": 0,
   "memberStandard": 0,
   "memberCustom": 0,
   "hidden": {
    "total": 2,
    "http://xbrl.sec.gov/dei/2023": 2
   },
   "contextCount": 1,
   "entityCount": 1,
   "segmentCount": 0,
   "elementCount": 29,
   "unitCount": 0,
   "baseTaxonomies": {
    "http://xbrl.sec.gov/dei/2023": 22
   },
   "report": {
    "R1": {
     "role": "http://motorcarparts.com/role/DocumentAndEntityInformation",
     "longName": "000100 - Document - Document and Entity Information",
     "shortName": "Document and Entity Information",
     "isDefault": "true",
     "groupType": "document",
     "subGroupType": "",
     "menuCat": "Cover",
     "order": "1",
     "firstAnchor": {
      "contextRef": "c20231212to20231212",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ef20016499_8k.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c20231212to20231212",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ef20016499_8k.htm",
      "first": true,
      "unique": true
     }
    }
   },
   "tag": {
    "dei_TradingSymbol": {
     "xbrltype": "tradingSymbolItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "TradingSymbol",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Symbol",
        "documentation": "Trading symbol of an instrument as listed on an exchange."
       }
      }
     },
     "auth_ref": []
    },
    "dei_CoverAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "CoverAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cover [Abstract]",
        "documentation": "Cover page."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine2": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressAddressLine2",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Two",
        "documentation": "Address Line 2 such as Street or Suite number"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressPostalZipCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressPostalZipCode",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Postal Zip Code",
        "documentation": "Code for the postal or zip code"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCountry": {
     "xbrltype": "countryCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressCountry",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Country",
        "documentation": "ISO 3166-1 alpha-2 country code."
       }
      }
     },
     "auth_ref": []
    },
    "dei_PreCommencementTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "PreCommencementTenderOffer",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "dei_EntityAddressAddressLine3": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressAddressLine3",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Three",
        "documentation": "Address Line 3 such as an Office Park"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityIncorporationStateCountryCode": {
     "xbrltype": "edgarStateCountryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityIncorporationStateCountryCode",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Incorporation, State or Country Code",
        "documentation": "Two-character EDGAR code representing the state or country of incorporation."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityEmergingGrowthCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityEmergingGrowthCompany",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Emerging Growth Company",
        "documentation": "Indicate if registrant meets the emerging growth company criteria."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_DocumentFiscalYearFocus": {
     "xbrltype": "gYearItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentFiscalYearFocus",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Year Focus",
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006."
       }
      }
     },
     "auth_ref": []
    },
    "dei_CityAreaCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "CityAreaCode",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "City Area Code",
        "documentation": "Area code of city"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityRegistrantName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityRegistrantName",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Registrant Name",
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_NoTradingSymbolFlag": {
     "xbrltype": "trueItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "NoTradingSymbolFlag",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "No Trading Symbol Flag",
        "documentation": "Boolean flag that is true only for a security having no trading symbol."
       }
      }
     },
     "auth_ref": []
    },
    "dei_SolicitingMaterial": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "SolicitingMaterial",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Soliciting Material",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r5"
     ]
    },
    "dei_AmendmentFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "AmendmentFlag",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amendment Flag",
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentFiscalPeriodFocus": {
     "xbrltype": "fiscalPeriodItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentFiscalPeriodFocus",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Period Focus",
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityFileNumber",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity File Number",
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentType": {
     "xbrltype": "submissionTypeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentType",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Type",
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodEndDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentPeriodEndDate",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Period End Date",
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "PreCommencementIssuerTenderOffer",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Issuer Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r3"
     ]
    },
    "dei_EntityCentralIndexKey": {
     "xbrltype": "centralIndexKeyItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityCentralIndexKey",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Central Index Key",
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntityAddressCityOrTown": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressCityOrTown",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, City or Town",
        "documentation": "Name of the City or Town"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityTaxIdentificationNumber": {
     "xbrltype": "employerIdItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityTaxIdentificationNumber",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Tax Identification Number",
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_SecurityExchangeName": {
     "xbrltype": "edgarExchangeCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "SecurityExchangeName",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Security Exchange Name",
        "documentation": "Name of the Exchange on which a security is registered."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_LocalPhoneNumber": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "LocalPhoneNumber",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Local Phone Number",
        "documentation": "Local phone number for entity."
       }
      }
     },
     "auth_ref": []
    },
    "dei_WrittenCommunications": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "WrittenCommunications",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Written Communications",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "dei_Security12bTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "Security12bTitle",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of 12(b) Security",
        "documentation": "Title of a 12(b) registered security."
       }
      }
     },
     "auth_ref": [
      "r0"
     ]
    },
    "dei_EntityAddressAddressLine1": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressAddressLine1",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line One",
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressStateOrProvince": {
     "xbrltype": "stateOrProvinceItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressStateOrProvince",
     "presentation": [
      "http://motorcarparts.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, State or Province",
        "documentation": "Name of the state or province."
       }
      }
     },
     "auth_ref": []
    }
   }
  }
 },
 "std_ref": {
  "r0": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b"
  },
  "r1": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r2": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r3": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r4": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r5": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Section": "14a",
   "Number": "240",
   "Subsection": "12"
  },
  "r6": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "425"
  }
 }
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>16
<FILENAME>0001140361-23-057421-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001140361-23-057421-xbrl.zip
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MP+U)1E8D$,LH(Q[=I$#%)YQ"<[+.OL("[#MQ'5SSR%4A2YG\&U"-Z*PH\T
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MZ8B0S8.P@IZ(UG.-*-J\'@FBC:O0!RF$#9#(PVQ^S925(/?(&E\<I*POI+-
MQ\?TS3T9W@V_6!(ATZ8 ;("$S'[%S*C*?]/(4TW#$Z-+V,Q,9B^JL(KBXYI8
MIQ^+?%'?S)->R9.1/T9BRQXQ6 \SX3<IZ]<FOE))LL" E6K_/EWIC7/;QQS;
MO:A*2G4KL>ZO@?=@[VSO[LS?MM2;Q?AERRP,6E&-#L89ALFL,J3<=>ZF\X[&
MN$%"ML<$Z!GZXRP$Y'U,/ CPE,1$3<-Y9J[07=\[V-U-?4.=B,>!PWV7.1M
M63#,A!:+!;+;>T&(@F!_(I0>FTSNL\@L '#TQ_6J/+4A[;\X0[K]8^0-0/I7
M99<HQ4P7,:7SUK,TK2<^=Z22EIL!Z$'\D(R6F'N>&)ZP8.#!^*QOOS1TWE^U
MBK-GCR&"VK;66&I[E[8V*\$J2F[+\"#V.?6'H QK X1L9=/C3=^^9]3*6+%
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MB( W#[VA3J>T@6W#^@:E"/>!2;@W:'_[U-(698R> EN\POKA2:8RCH.VK=8
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M$VQCD\G!*$!6!J+3=HYA5,F9T2:UT$3 ;E\1%IHE<'8HJ#=S519<"))ZEED
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M&#U5NKI2$XU6@EJB*'3@,U8KJ8^Z&][\A9NJ[9-IMQ?KEE&YS<,^E!67O2)
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MZ%RD;G,;,@6A!"6\6Z9N3!L+YV(VL0*0PK)R9?S4FF(RI9B@-[\'8H/X5YX
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M+;&7D$J@926YUED&W=T=22L3U 26.NS4,0('H7Y"/BO=3>1&VX+!SF'IGCM
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M+"Q[NF^W:D:IC1[QI5K-CFMH[S8R/#6&-%\6Z,.7]!5>&)3?%?X74$L#!!0
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MKMP9Y;_6R!<3R3Q]&EGS!"G2*-GRK\4DP^$P<M;&U1#1 ]24*XTX)FW_3#>
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MZJ;YH&\P#4GP/@[:'[C:E:O!WZ4>[0 5O;/F$VA_U,!0(]YTR3Y)_>)MBN,
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MEO@MAQNCNS=S2ZWF:P=6D0M6>3/*V_M *; QI'HQ(3;W2AE+U:$K(N^][47
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MD:L9M-+P&V"?,\SGPJ=?.'LL%A<L6R)JO_GU(BMW0PXD//G;$VMU/^1(I,T
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M82TR,#(S,3(Q,BYX<V102P$"% ,4    " !)/XU7DW)&"'\(  !T6   %0
M            @ '?6   ;7!A82TR,#(S,3(Q,E]L86(N>&UL4$L! A0#%
M  @ 23^-5T'Z7[/=!0  ^SX  !4              ( !D6$  &UP86$M,C R
C,S$R,3)?<')E+GAM;%!+!08     !@ & (H!  "A9P     !

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
