<SEC-DOCUMENT>0001140361-24-031776.txt : 20240628
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<ACCEPTANCE-DATETIME>20240628163025
ACCESSION NUMBER:		0001140361-24-031776
CONFORMED SUBMISSION TYPE:	10-K/A
PUBLIC DOCUMENT COUNT:		17
CONFORMED PERIOD OF REPORT:	20240331
FILED AS OF DATE:		20240628
DATE AS OF CHANGE:		20240628

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MOTORCAR PARTS OF AMERICA INC
		CENTRAL INDEX KEY:			0000918251
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				112153962
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		10-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33861
		FILM NUMBER:		241086163

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

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    <div style="text-align: center; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">(Amendment No. 1)</div>

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            <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES</span><span style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;<span style="font-weight: bold;">EXCHANGE ACT OF 1934</span></span></div>
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    <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold; margin-left: 18pt;">For the fiscal year ended <ix:nonNumeric name="dei:DocumentPeriodEndDate" id="Fact_db04e090fe9d42aab44e77b4bdde978f" contextRef="c20230401to20240331" format="ixt:date-monthname-day-year-en">March 31, 2024</ix:nonNumeric></div>

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

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            <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES</span><span style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;<span style="font-weight: bold;">EXCHANGE ACT OF 1934</span></span></div>
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    <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; margin-left: 18pt;"><span style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">For the transition period from</span><span style="font-family: 'Times New Roman'; font-size: 10pt;"> _____________ <span style="font-weight: bold;">to ______________</span></span></div>

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    <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">Commission File No. <ix:nonNumeric name="dei:EntityFileNumber" id="Fact_ef8169e40a3a48da9e38b06f78546ce6" contextRef="c20230401to20240331">001-33861</ix:nonNumeric></div>

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    <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_468311a3da2f4ace9152a0be9d06a1b7" contextRef="c20230401to20240331">MOTORCAR PARTS OF AMERICA, INC</ix:nonNumeric>.</span></div>

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

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            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">(State or other jurisdiction of incorporation or organization)</div>
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    <td style="width: 2%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt; white-space: nowrap;">&#160;</td>

    <td style="width: 49%; vertical-align: bottom; white-space: nowrap;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">(I.R.S. Employer Identification No.)</div>
          </td>

  </tr>

  <tr>

    <td style="width: 49%; vertical-align: bottom; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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

    <td style="width: 49%; vertical-align: bottom; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 49%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"><ix:nonNumeric name="dei:EntityAddressAddressLine1" id="Fact_0d3df034f62f4817b8d513f49dcbff79" contextRef="c20230401to20240331">2929 California Street</ix:nonNumeric>, <ix:nonNumeric name="dei:EntityAddressCityOrTown" id="Fact_aa1d9d818d1b4254a51f4ff3e8552d67" contextRef="c20230401to20240331">Torrance</ix:nonNumeric>, <ix:nonNumeric name="dei:EntityAddressStateOrProvince" id="Fact_2209350399f941ddaf21c2376e9c3406" contextRef="c20230401to20240331" format="ixt-sec:stateprovnameen">California</ix:nonNumeric></div>
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    <td style="width: 2%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"><ix:nonNumeric name="dei:EntityAddressPostalZipCode" id="Fact_394e9eded2eb412698cfe864d86823bb" contextRef="c20230401to20240331">90503</ix:nonNumeric></div>
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  <tr>

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

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

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

  </tr>


</table>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Registrant&#8217;s telephone number, including area code: <span style="font-weight: bold;">(<ix:nonNumeric name="dei:CityAreaCode" id="Fact_f61bb201a9f7496ebda900d72864e2f6" contextRef="c20230401to20240331">310</ix:nonNumeric>) <ix:nonNumeric name="dei:LocalPhoneNumber" id="Fact_f69a6581539c4c93987b1a50b3ee69ac" contextRef="c20230401to20240331">212-7910</ix:nonNumeric></span></div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </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="font-family: 'Times New Roman'; 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: 40.03%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><span style="text-decoration: underline;">Title of each class</span></div>
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    <td style="width: 17.85%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><span style="text-decoration: underline;">Trading symbol(s)</span></div>
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    <td style="width: 42.12%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><span style="text-decoration: underline;">Name of each exchange on which registered</span></div>
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  </tr>

  <tr>

    <td style="width: 40.03%; 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-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><ix:nonNumeric name="dei:Security12bTitle" id="Fact_be855f3af178419a8cc66f77020857c3" contextRef="c20230401to20240331">Common Stock, par value $0.01 per share</ix:nonNumeric></div>
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    <td style="width: 17.85%; 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-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><ix:nonNumeric name="dei:TradingSymbol" id="Fact_ffb3c3bb9a614bbe84e74f69eaad2d32" contextRef="c20230401to20240331">MPAA</ix:nonNumeric></div>
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            <div style="text-align: center; color: rgb(0, 0, 0);"><ix:nonNumeric name="dei:SecurityExchangeName" id="Fact_e8618432f86f4724a44cb1c9ef60e3d5" contextRef="c20230401to20240331" format="ixt-sec:exchnameen">The Nasdaq Global Select Market</ix:nonNumeric></div>
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</table>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Securities registered pursuant to Section 12(g) of the Act: None</div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes &#9744; <ix:nonNumeric name="dei:EntityWellKnownSeasonedIssuer" id="Fact_a6350793a8024b5ba660ff49e88f0c03" contextRef="c20230401to20240331">No</ix:nonNumeric> &#9745;</div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes &#9744; <ix:nonNumeric name="dei:EntityVoluntaryFilers" id="Fact_f3a3ea097aef4cd0b930d2094d89b090" contextRef="c20230401to20240331">No</ix:nonNumeric> &#9745;</div>

    <div style="font-family: 'Times New Roman'; 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: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934
      during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. <ix:nonNumeric name="dei:EntityCurrentReportingStatus" id="Fact_53c513191af641038ce5ab22ad1c0841" contextRef="c20230401to20240331">Yes</ix:nonNumeric> &#9745; No &#9744;</div>

    <div style="font-family: 'Times New Roman'; 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 has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of
      Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). <ix:nonNumeric name="dei:EntityInteractiveDataCurrent" id="Fact_97f6d61bb7854fb0ba94fdd97a2ce6ce" contextRef="c20230401to20240331">Yes</ix:nonNumeric> &#9745; No
      &#9744;</div>

    <div style="font-family: 'Times New Roman'; 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 a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an
      emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act. (Check one):</div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

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  <tr>

    <td style="width: 50%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Large accelerated filer &#9744;</div>
          </td>

    <td style="width: 50%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);"><ix:nonNumeric name="dei:EntityFilerCategory" id="Fact_186bd35d29c5432393a6420690c43046" contextRef="c20230401to20240331" format="ixt-sec:entityfilercategoryen">Accelerated filer</ix:nonNumeric> &#9745;</div>
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    <td style="width: 50%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Non-accelerated filer &#9744;</div>
          </td>

    <td style="width: 50%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Smaller reporting company <ix:nonNumeric name="dei:EntitySmallBusiness" id="Fact_75bc79ae9f79471bb0e178d3e1257f62" contextRef="c20230401to20240331" format="ixt-sec:boolballotbox">&#9744;</ix:nonNumeric></div>
          </td>

  </tr>

  <tr>

    <td style="width: 50%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 50%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Emerging growth company <ix:nonNumeric name="dei:EntityEmergingGrowthCompany" id="Fact_213d31cec5f8408eac6aea4b6466df1a" contextRef="c20230401to20240331" format="ixt-sec:boolballotbox">&#9744;</ix:nonNumeric></div>
          </td>

  </tr>


</table>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </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. &#9744;</div>

    <div style="font-family: 'Times New Roman'; 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 has filed a report on and attestation to its management&#8217;s assessment of the effectiveness of its internal
      control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. <ix:nonNumeric name="dei:IcfrAuditorAttestationFlag" id="Fact_e2e4dbf6a4d74f0ca480f67823b7d9d9" contextRef="c20230401to20240331" format="ixt-sec:boolballotbox">&#9745;</ix:nonNumeric></div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman';">If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark
        whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. </span><ix:nonNumeric name="dei:DocumentFinStmtErrorCorrectionFlag" id="Fact_4b04d6d3e0c94482ab9fcee7bd6261bc" contextRef="c20230401to20240331" format="ixt-sec:boolballotbox">&#9744;</ix:nonNumeric></div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman';">Indicate by check mark whether any of those error corrections are restatements that required
        a recovery analysis of incentive-based compensation received by any of the registrant&#8217;s executive officers during the relevant recovery period pursuant to &#167;240.10D-1(b). </span>&#9744;</div>

    <div style="font-family: 'Times New Roman'; 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 a shell company (as defined in Rule 12b-2 of the Act). Yes <ix:nonNumeric name="dei:EntityShellCompany" id="Fact_aee57b6d32a645ac85f76fa4a932074b" contextRef="c20230401to20240331" format="ixt-sec:boolballotbox">&#9744;</ix:nonNumeric> No &#9745;</div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">As of September 30, 2023, which was the last business day of the registrant&#8217;s most recently completed fiscal second quarter, the aggregate market value of
      the registrant&#8217;s common stock held by non-affiliates of the registrant was approximately $<ix:nonFraction name="dei:EntityPublicFloat" id="Fact_256b1321c876464a97f9cd5624ecf22b" contextRef="c20230930" unitRef="U001" decimals="0" scale="0" format="ixt:num-dot-decimal">151,868,000</ix:nonFraction> based on the closing sale price as
      reported on the NASDAQ Global Select Market.</div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">There were <ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" id="Fact_925c2f6544c74152b1f6948edf6a342d" contextRef="c20240604" unitRef="U002" decimals="INF" scale="0" format="ixt:num-dot-decimal">19,662,380</ix:nonFraction> shares of common stock
      outstanding as of June 4, 2024.</div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

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

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">In accordance with General Instruction G (3) of Form 10-K, the information required by Part III hereof will either be incorporated into this annual report
      on Form 10-K by reference to the registrant&#8217;s Definitive Proxy Statement for the registrant&#8217;s next Annual Meeting of Stockholders filed within 120 days of March 31, 2024 or will be included in an amendment to this annual report on Form 10-K filed
      within 120 days of March 31, 2024.</div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

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


  <tr>

    <td style="width: 33.33%; text-align: left;"><ix:nonNumeric name="dei:AuditorName" id="Fact_2fecf9f7a6f248e3886b1c6cb997df8e" contextRef="c20230401to20240331">Ernst &amp; Young LLP</ix:nonNumeric><br/>
            </td>

    <td style="width: 34%; text-align: center;"><ix:nonNumeric name="dei:AuditorLocation" id="Fact_42c4f585d41c4daca9c1bd158282d52c" contextRef="c20230401to20240331">Los Angeles, California</ix:nonNumeric><br/>
            </td>

    <td style="width: 33.33%; text-align: right;">PCAOB ID No. <span style="-sec-ix-hidden:Fact_3abb10b6fb8b4bcaa57efd80286acfea">42</span></td>

  </tr>


</table>
    </div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;">
      <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 style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <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;">Explanatory Note</div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Motorcar Parts of America, Inc. (which may be referred to as &#8220;the Company,&#8221; &#8220;we,&#8221; &#8220;us,&#8221; &#8220;MPA,&#8221; and &#8220;our&#8221;) is filing this Amendment No. 1 to Annual Report on
      Form 10-K/A (this &#8220;Amended Form 10-K&#8221;) to amend our Annual Report on Form 10-K for the fiscal year ended March 31, 2024, as originally filed with the U.S. Securities and Exchange Commission (the &#8220;SEC&#8221;) on June 11, 2024 (the &#8220;Original Form 10-K&#8221;), to
      include Exhibit 97.1, which was omitted from Original Form 10-K.</div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">This Amended Form 10-K also updates, amends, and supplements Item 15 of the Original Form 10-K to include the filing of new Exhibits 31.4, 31.5 and 31.6,
      certifications of our Chief Executive Officer, Chief Financial Officer, and Chief Accounting Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended.</div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">No other changes have been made to the Original Form 10-K. This Amended Form 10-K does not amend or otherwise update any other information in the Original
      Form 10-K. Accordingly, this Amended Form 10-K should be read in conjunction with the Original Form 10-K and with our subsequent filings with the SEC. All capitalized terms used but not defined herein shall have the meanings ascribed to them in the
      Original Form 10-K.</div>

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

    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <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;">PART IV</div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

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


  <tr>

    <td style="width: 72pt; vertical-align: top; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">Item15.</td>

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

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</table>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

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


  <tr>

    <td style="width: 18pt; vertical-align: top; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">a.</td>

    <td style="width: auto; vertical-align: top; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="color: rgb(0, 0, 0); font-weight: bold;">Documents filed as part of this report:</div>
          </td>

  </tr>


</table>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; text-indent: 0pt; margin-right: 5.05pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">(1) </span><span style="font-family: 'Times New Roman'; font-size: 10pt;">See Item 15(a)(1) of the Original Form 10-K.</span></div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">(2) </span><span style="font-family: 'Times New Roman'; font-size: 10pt;">See




        Item 15(a)(2) of the Original Form 10-K.</span></div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">(3) </span><span style="font-family: 'Times New Roman'; font-size: 10pt;">The




        documents listed in the Exhibit Index of this Amendment No. 1 to the Annual Report on Form 10-K/A are incorporated by reference or are filed with this Amendment No. 1 to the Annual Report on Form 10-K/A, in each case as indicated therein (numbered
        in accordance with Item 601 of Regulation S-K).</span></div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

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

    <div style="font-family: 'Times New Roman'; 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: 7.6%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0); font-weight: bold;">Number</div>
          </td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: 40.85pt; color: rgb(0, 0, 0); font-weight: bold;">Description of Exhibit</div>
          </td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: 102.05pt; color: rgb(0, 0, 0); font-weight: bold;">Method of Filing</div>
          </td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">3.1</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Certificate of Incorporation of the Company</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Incorporated by reference to Exhibit 3.1 to the Company&#8217;s Registration Statement on Form SB-2 declared effective on March 22, 1994 (the &#8220;1994 Registration Statement&#8221;).</div>
          </td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">3.2</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Amendment to Certificate of Incorporation of the Company</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Incorporated by reference to Exhibit 3.2 to the Company&#8217;s Registration Statement on Form S-1 (No. 33-97498) declared effective on November 14, 1995 (the &#8220;1995 Registration Statement&#8221;).</div>
          </td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">3.3</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Amendment to Certificate of Incorporation of the Company</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/0000910680-97-000192.txt">Incorporated by reference to Exhibit 3.3 to the Company&#8217;s Annual Report on Form 10-K for the fiscal year ended March 31, 1997.</a></div>
          </td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">3.4</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Amendment to Certificate of Incorporation of the Company</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/0000910680-98-000270.txt">Incorporated by reference to Exhibit 3.4 to the Company&#8217;s Annual Report on Form 10-K for the fiscal year ended March 31, 1998 (the
                &#8220;1998 Form 10-K&#8221;).</a></div>
          </td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">3.5</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Amendment to Certificate of Incorporation of the Company</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000095014803002813/v94301dedef14a.htm">Incorporated by reference to Exhibit C to the Company&#8217;s proxy statement on Schedule 14A filed with the SEC on November
                25, 2003.</a></div>
          </td>

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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">3.6</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Amended and Restated By-Laws of the Company</div>
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    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000095012310080280/v57138exv3w1.htm">Incorporated by reference to Exhibit 3.1 to Current Report on Form 8-K filed on August 24, 2010.</a></div>
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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">3.7</div>
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            <div style="text-align: left; color: rgb(0, 0, 0);">Certificate of Amendment of the Certificate of Incorporation of the Company</div>
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    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036114016917/ex3_1.htm">Incorporated by reference to Exhibit 3.1 to Current Report on Form 8-K filed on April 17, 2014.</a></div>
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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">3.8</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Amendment to the Amended and Restated By-Laws of the Company</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036116069671/ex3_1.htm">Incorporated by reference to Exhibit 3.1 to Current Report on Form 8-K filed on June 14, 2016.</a></div>
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            <div style="text-align: left; color: rgb(0, 0, 0); font-weight: bold;">Number</div>
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            <div style="text-align: left; text-indent: 40.85pt; color: rgb(0, 0, 0); font-weight: bold;">Description of Exhibit</div>
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            <div style="text-align: left; text-indent: 102.05pt; color: rgb(0, 0, 0); font-weight: bold;">Method of Filing</div>
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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">3.9</div>
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            <div style="text-align: left; color: rgb(0, 0, 0);">Amendment to the Amended and Restated By-Laws of the Company</div>
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            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036117008579/ex3_1.htm">Incorporated by reference to Exhibit 3.1 to Current Report on Form 8-K filed on February 22, 2017.</a></div>
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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">3.10</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Third Amendment to the Amended and Restated By-Laws of the Company</div>
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    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036122003471/brhc10033377_ex3-1.htm">Incorporated by reference to Exhibit 3.1 to Current Report on Form 8-K filed on February 1, 2022.</a></div>
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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">4.1</div>
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            <div style="text-align: left; color: rgb(0, 0, 0);">Description of the Registrant&#8217;s Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934</div>
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    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036122028892/brhc10040321_4-1.htm">Incorporated by reference to Exhibit 4.1 to Quarterly Report on Form 10-Q filed on August 9, 2022.</a></div>
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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">4.2</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">2004 Non-Employee Director Stock Option Plan</div>
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    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000095012904008339/v02587def14a.htm">Incorporated by reference to Appendix A to the Proxy Statement on Schedule 14A for the 2004 Annual Shareholders Meeting.</a></div>
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            <div style="text-align: left; color: rgb(0, 0, 0);">4.3</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">2010 Incentive Award Plan</div>
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    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000095012310113779/v58059def14a.htm#131">Incorporated by reference to Appendix A to the Proxy Statement on Schedule 14A filed on December 15, 2010.</a></div>
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            <div style="text-align: left; color: rgb(0, 0, 0);">4.4</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Amended and Restated 2010 Incentive Award Plan</div>
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            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000119312513091257/d494166ddef14a.htm">Incorporated by reference to Appendix A to the Proxy Statement on Schedule 14A filed on March 5, 2013.</a></div>
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            <div style="text-align: left; color: rgb(0, 0, 0);">4.5</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Second Amended and Restated 2010 Incentive Award Plan</div>
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            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036114010465/formdef14a.htm">Incorporated by reference to Appendix A to the Proxy Statement on Schedule 14A filed on March 3, 2014.</a></div>
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            <div style="text-align: left; color: rgb(0, 0, 0);">4.6</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">2014 Non-Employee Director Incentive Award Plan</div>
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            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036114010465/formdef14a.htm">Incorporated by reference to Appendix B to the Proxy Statement on Schedule 14A filed on March 3, 2014.</a></div>
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            <div style="text-align: left; color: rgb(0, 0, 0);">4.7</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Third Amended and Restated 2010 Incentive Award Plan</div>
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    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000156761917002366/s001970x1_def14a.htm">Incorporated by reference to Appendix A to the Proxy Statement on Schedule 14A filed on November 20, 2017.</a></div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">4.8</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Fourth Amended and Restated 2010 Incentive Award Plan</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036120016662/nc10013361x1_def14a.htm#tANNA">Incorporated by reference to Appendix A to the Proxy Statement on Schedule 14A filed on July 24, 2020.</a></div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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            <div style="text-align: left; color: rgb(0, 0, 0);">4.9</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">2022 Incentive Award Plan</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036122027437/ny20004540x2_def14a.htm#MOTORCARPARTSOFAMERICAINC">Incorporated by reference to Appendix A to the Proxy Statement on Schedule 14A filed on
                July 29, 2022.</a></div>
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    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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            <div style="text-align: left; color: rgb(0, 0, 0);">4.10</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Form of Convertible Promissory Note</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036123015360/brhc10050670_ex4-1.htm">Incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K filed on March 31, 2023.</a></div>
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    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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            <div style="text-align: left; color: rgb(0, 0, 0);">4.11</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Form of Common Stock Warrant</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036123015360/brhc10050670_ex4-2.htm">Incorporated by reference to Exhibit 4.2 to the Current Report on Form 8-K filed on March 31, 2023.</a></div>
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    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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            <div style="text-align: left; color: rgb(0, 0, 0);">4.12</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">First Amended and Restated Convertible Promissory Note</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036123029664/brhc20054204_ex4-12.htm">Incorporated by reference to Exhibit 4.12 to the Annual Report on Form 10-K filed on June 14, 2023.</a></div>
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    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">4.13</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">First Amended and Restated Common Stock Warrant</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036123029664/brhc20054204_ex4-13.htm">Incorporated by reference to Exhibit 4.13 to the Annual Report on Form 10-K filed on June 14, 2023.</a></div>
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            <div style="text-align: left; color: rgb(0, 0, 0); font-weight: bold;">Number</div>
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    <td style="width: 41%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: 40.85pt; color: rgb(0, 0, 0); font-weight: bold;">Description of Exhibit</div>
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    <td style="width: 49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: 102.05pt; color: rgb(0, 0, 0); font-weight: bold;">Method of Filing</div>
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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.1</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Form of Indemnification Agreement for officers and directors</div>
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    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/0000950117-97-001658.txt">Incorporated by reference to Exhibit 10.25 to the 1997 Registration Statement.</a></div>
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    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.2</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Amended and Restated Employment Agreement, dated as of December 31, 2008, by and between the Company and Selwyn Joffe</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000095013409000173/v51001exv10w1.htm">Incorporated by reference to Exhibit 10.1 to Current Report on Form 8-K filed January 7, 2009.</a></div>
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    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.3</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Employment Agreement, dated as of May 18, 2012, between Motorcar Parts of America, Inc., and Selwyn Joffe</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036112027205/ex10_1.htm">Incorporated by reference to Exhibit 10.1 to Current Report on Form 8-K filed on May 24, 2012.</a></div>
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    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.4</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Form of Stock Option Notice for use in connection with stock options granted to Selwyn Joffe pursuant to the Motorcar Parts of America, Inc. 2010 Incentive Award Plan</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036113031693/ex10_1.htm">Incorporated by reference to Exhibit 10.1 to Current Report on Form 8-K filed on August 12, 2013.</a></div>
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    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.5</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Form of Stock Option Agreement for use in connection with stock options granted to Selwyn Joffe pursuant to the Motorcar Parts of America, Inc. 2010 Incentive Award Plan</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036113031693/ex10_2.htm">Incorporated by reference to Exhibit 10.2 to Current Report on Form 8-K filed on August 12, 2013.</a></div>
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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.6*</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; margin-right: 15.65pt; color: rgb(0, 0, 0);">Revolving Credit, Term Loan and Security Agreement, dated as of June 3, 2015, among Motorcar Parts of America, Inc., each lender from time to time party thereto, and PNC
              Bank, National Association, as administrative agent</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036115023482/ex10_1.htm">Incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on June 8, 2015.</a></div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.7</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; margin-right: 15.65pt; color: rgb(0, 0, 0);">First Amendment to Revolving Credit, Term Loan and Security Agreement, dated as of November 5, 2015, among Motorcar Parts of America, Inc., each lender from time to time
              party thereto, and PNC Bank, National Association, as administrative agent</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036115040193/ex10_2.htm">Incorporated by reference to Exhibit 10.2 to the Quarterly Report on Form 10-Q filed on November 9, 2015.</a></div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.8</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; margin-right: 15.65pt; color: rgb(0, 0, 0);">Consent and Second Amendment to Revolving Credit, Term Loan and Security Agreement, dated as of May 19, 2016, among Motorcar Parts of America, Inc., each lender from
              time to time party thereto, and PNC Bank, National Association, as administrative agent</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036116075450/ex10_1.htm">Incorporated by reference to Exhibit 10.1 to Quarterly Report on Form 10-Q filed on August 9, 2016.</a></div>
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    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.9</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; margin-right: 15.65pt; color: rgb(0, 0, 0);">Third Amendment to Revolving Credit, Term Loan and Security Agreement, dated as of March 24, 2017, among Motorcar Parts of America, Inc., each lender from time to time
              party thereto, and PNC Bank, National Association, as administrative agent</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036117024968/ex10_38.htm">Incorporated by reference to Exhibit 10.38 to Annual Report on Form 10-K filed on June 14, 2017.</a></div>
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            <div style="text-align: left; color: rgb(0, 0, 0); font-weight: bold;">Number</div>
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            <div style="text-align: left; text-indent: 40.85pt; color: rgb(0, 0, 0); font-weight: bold;">Description of Exhibit</div>
          </td>

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    <td style="width: 49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: 102.05pt; color: rgb(0, 0, 0); font-weight: bold;">Method of Filing</div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.10</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; margin-right: 15.65pt; color: rgb(0, 0, 0);">Fourth Amendment to Revolving Credit, Term Loan and Security Agreement, dated as of April 24, 2017, among Motorcar Parts of America, Inc., each lender from time to time
              party thereto and PNC Bank, National Association, as administrative agent</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036117017025/ex10_1.htm">Incorporated by reference to Exhibit 10.1 to Current Report on Form 8-K filed on April 27, 2017.</a></div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.11</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; margin-right: 15.65pt; color: rgb(0, 0, 0);">Fifth Amendment to Revolving Credit, Term Loan and Security Agreement, dated as of July 18, 2017, among Motorcar Parts of America, Inc., each lender from time to time
              party thereto and PNC Bank, National Association, as administrative agent</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036117028467/ex10_1.htm">Incorporated by reference to Exhibit 10.1 to Current Report on Form 8-K filed on July 24, 2017.</a></div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.12*</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; margin-right: 15.65pt; color: rgb(0, 0, 0);">Amended and Restated Credit Facility, dated as of June 5, 2018, among Motorcar Parts of America, Inc., each lender from time to time party thereto and PNC Bank, National
              Association, as administrative agent</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036118036059/ex10_1.htm">Incorporated by reference to Exhibit 10.1 to the Quarterly Report on Form 10-Q filed on August 9, 2018.</a></div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.13</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; margin-right: 15.65pt; color: rgb(0, 0, 0);">First Amendment to Amended and Restated Loan Agreement, dated as of November 14, 2018, among Motorcar Parts of America, Inc., D &amp; V Electronics Ltd., each lender
              from time to time party thereto, and PNC Bank, National Association, as administrative agent</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036118043483/ex10_1.htm">Incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on November 20, 2018.</a></div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.14</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; margin-right: 15.65pt; color: rgb(0, 0, 0);">Amendment No. 2 to Employment Agreement, dated as of February 5, 2019, between Motorcar Parts of America, Inc., and Selwyn Joffe</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036119002872/ex10_3.htm">Incorporated by reference to Exhibit 10.3 to the Quarterly Report on Form 10-Q filed on February 11, 2019.</a></div>
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    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.15</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; margin-right: 15.65pt; color: rgb(0, 0, 0);">Second Amendment to Amended and Restated Loan Agreement, dated as of June 4, 2019, among Motorcar Parts of America, Inc., D&amp;V Electronics Ltd., Dixie Electric Ltd.,
              Dixie Electric Inc., each lender from time to time party thereto, and PNC Bank, National Association, as administrative agent</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036119010624/ex10_1.htm">Incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on June 7, 2019.</a></div>
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    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.16</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; margin-right: 15.65pt; color: rgb(0, 0, 0);">Amendment No. 3 to Employment Agreement, dated as of March 30, 2020, between Motorcar Parts of America, Inc., and Selwyn Joffe</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036120013784/ex10_24.htm">Incorporated by reference to Exhibit 10.24 to the Annual Report on Form 10-K filed on June 15, 2020.</a></div>
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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.17</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Amendment No. 4 to Employment Agreement, dated as of May 21, 2020, between Motorcar Parts of America, Inc., and Selwyn Joffe</div>
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    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036120017971/brhc10013996_ex10-1.htm">Incorporated by reference to exhibit 10.1 to the Quarterly Report filed on August 10, 2020.</a></div>
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            <div style="text-align: left; color: rgb(0, 0, 0); font-weight: bold;">Number</div>
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            <div style="text-align: left; text-indent: 40.85pt; color: rgb(0, 0, 0); font-weight: bold;">Description of Exhibit</div>
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    <td style="width: 49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: 102.05pt; color: rgb(0, 0, 0); font-weight: bold;">Method of Filing</div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.18</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; margin-right: 15.65pt; color: rgb(0, 0, 0);">Third Amendment to Amended and Restated Loan Agreement, dated as of May 28, 2021, among Motorcar Parts of America, Inc., D&amp;V Electronics Ltd., Dixie Electric Ltd.,
              Dixie Electric Inc., each lender from time to time party thereto, and PNC Bank, National Association, as administrative agent</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036121019536/brhc10025281_ex10-1.htm">Incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on June 2, 2021.</a></div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.19</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Amendment No. 5 to Employment Agreement, dated as of June 18, 2021, between Motorcar Parts of America, Inc., and Selwyn Joffe</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036121027542/brhc10027591_ex10-1.htm">Incorporated by reference to Exhibit 10.1 to Quarterly Report on Form 10-Q filed on August 9, 2021.</a></div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.20</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Fourth Amendment to Amended and Restated Loan Agreement, dated as of November 3, 2022, among Motorcar Parts of America, Inc., D&amp;V Electronics Ltd., Dixie Electric Ltd., Dixie Electric
              Inc., each lender from time to time party thereto, and PNC Bank, National Association, as administrative agent</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036122040695/brhc10043686_ex10-1.htm">Incorporated by reference to Exhibit 10.1 to the Quarterly Report on Form 10-Q filed on November 9, 2022.</a></div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.21</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Fifth Amendment to Amended and Restated Loan Agreement, dated as of February 3, 2023, among Motorcar Parts of America, Inc., D&amp;V Electronics Ltd., Dixie Electric Ltd., Dixie Electric Inc.,
              each lender from time to time party thereto, and PNC Bank, National Association, as administrative agent</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036123005507/brhc10047386_ex10-2.htm">Incorporated by reference to Exhibit 10.2 to the Quarterly Report on Form 10-Q filed on February 9, 2023.</a></div>
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    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.22</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Note Purchase Agreement</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036123015360/brhc10050670_ex10-1.htm">Incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on March 31, 2023.</a></div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.23</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Registration Rights Agreement</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036123015360/brhc10050670_ex10-2.htm">Incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K filed on March 31, 2023.</a></div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.24</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Sixth Amendment to Amended and Restated Loan Agreement, dated as of May 28, 2021, 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>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036123015360/brhc10050670_ex10-3.htm">Incorporated by reference to Exhibit 10.3 to the Current Report on Form 8-K filed on March 31, 2023.</a></div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.25</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Amendment No. 6 to Employment Agreement, dated March 29, 2023, between Motorcar Parts of America, Inc. and Selwyn Joffe.</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036123015360/brhc10050670_ex10-4.htm">Incorporated by reference to Exhibit 10.4 to the Current Report on Form 8-K filed on March 31, 2023.</a></div>
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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.26</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">First Amendment to Note Purchase Agreement</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036123029664/brhc20054204_ex10-26.htm">Incorporated by reference to Exhibit 10.26 to the Annual Report on Form 10-K filed on June 14, 2023.</a></div>
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            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.27</div>
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    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Seventh Amendment to Amended and Restated Loan Agreement, dated as of August 3, 2023, among Motorcar Parts of America, Inc., D &amp; V Electronics Ltd., Dixie Electric Ltd., and Dixie Electric
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    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036123038793/brhc20056962_ex10-1.htm">Incorporated by reference to Exhibit 10.1 to the Quarterly Report on Form 10-Q filed on August 9, 2023.</a></div>
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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">10.28</div>
          </td>

    <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Second Amendment to the Note Purchase Agreement</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036123038793/brhc20056962_ex10-2.htm">Incorporated by reference to Exhibit 10.2 to the Quarterly Report on Form 10-Q filed on August 9, 2023.</a></div>
          </td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td colspan="1" style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt;">10.29</div>
          </td>

    <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">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>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036123057421/ef20016499_ex10-1.htm">Incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on December 13, 2023.</a></div>
          </td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td colspan="1" style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt; width: 7.6%;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt;">21.1</div>
          </td>

    <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">List of Subsidiaries</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036124029700/ef20026278_ex21-1.htm">Incorporated by reference to Exhibit 21.1 to the Annual Report on Form 10-K filed on June 11, 2024.</a></div>
          </td>

  </tr>

  <tr>

    <td style="vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt; width: 7.6%;">&#160;</td>

    <td colspan="1" style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt; width: 7.6%;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt;">23.1</div>
          </td>

    <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Consent of Independent Registered Public Accounting Firm Ernst &amp; Young LLP</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036124029700/ef20026278_ex23-1.htm">Incorporated by reference to Exhibit 23.1 to the Annual Report on Form 10-K filed on June 11, 2024.</a></div>
          </td>

  </tr>

  <tr>

    <td style="vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt; width: 7.6%;">&#160;</td>

    <td colspan="1" style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt; width: 7.6%;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt;">31.1</div>
          </td>

    <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036124029700/ef20026278_ex31-1.htm">Incorporated by reference to Exhibit 31.1 to the Annual Report on Form 10-K filed on June 11, 2024.</a></div>
          </td>

  </tr>

  <tr>

    <td style="vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt; width: 7.6%;">&#160;</td>

    <td colspan="1" style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt; width: 7.6%;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt;">31.2</div>
          </td>

    <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036124029700/ef20026278_ex31-2.htm">Incorporated by reference to Exhibit 31.2 to the Annual Report on Form 10-K filed on June 11, 2024.</a></div>
          </td>

  </tr>

  <tr>

    <td style="vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt; width: 7.6%;">&#160;</td>

    <td colspan="1" style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt; width: 7.6%;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt;">31.3</div>
          </td>

    <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Certification of Chief Accounting Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036124029700/ef20026278_ex31-3.htm">Incorporated by reference to Exhibit 31.3 to the Annual Report on Form 10-K filed on June 11, 2024.</a></div>
          </td>

  </tr>

  <tr>

    <td style="vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt; width: 7.6%;">&#160;</td>

    <td colspan="1" style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt; width: 7.6%;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt;"><a href="ef20031881_ex31-4.htm">31.4</a></div>
          </td>

    <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Filed herewith.</div>
          </td>

  </tr>

  <tr>

    <td style="vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt; width: 7.6%;">&#160;</td>

    <td colspan="1" style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt; width: 7.6%;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt;"><a href="ef20031881_ex31-5.htm">31.5</a></div>
          </td>

    <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Filed herewith.</div>
          </td>

  </tr>


</table>
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    </div>

    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
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    </div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;">
      <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: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; font-family: 'Times New Roman'; font-size: 10pt;"><a href="ef20031881_ex31-6.htm">31.6</a></div>
            </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td rowspan="1" style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Certification of Chief Accounting Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002</div>
            </td>

    <td style="vertical-align: top; background-color: rgb(204, 238, 255); width: 1%;" colspan="1">&#160;</td>

    <td style="vertical-align: top; background-color: rgb(204, 238, 255); width: 49%;">
              <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Filed herewith.</div>
            </td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top;">&#160;</td>

    <td style="width: 1%; vertical-align: top;" colspan="1">&#160;</td>

    <td rowspan="1" style="width: 41%; vertical-align: top;">&#160;&#160;</td>

    <td style="vertical-align: top; width: 1%;" colspan="1">&#160;</td>

    <td style="vertical-align: top; width: 49%;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; font-family: 'Times New Roman'; font-size: 10pt;">32.1</div>
            </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td rowspan="1" style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Certifications of Chief Executive Officer, Chief Financial Officer and Chief Accounting Officer pursuant to Section 906 of the Sarbanes Oxley Act
                of 2002</div>
            </td>

    <td style="vertical-align: top; background-color: rgb(204, 238, 255); width: 1%;" colspan="1">&#160;</td>

    <td style="vertical-align: top; background-color: rgb(204, 238, 255); width: 49%;">
              <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036124029700/ef20026278_ex32-1.htm">Incorporated by reference to Exhibit 32.1 to the Annual Report
                  on Form 10-K filed on June 11, 2024.</a></div>
            </td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top;">&#160;</td>

    <td style="width: 1%; vertical-align: top;" colspan="1">&#160;</td>

    <td rowspan="1" style="width: 41%; vertical-align: top;">&#160;&#160;</td>

    <td style="vertical-align: top; width: 1%;" colspan="1">&#160;</td>

    <td style="vertical-align: top; width: 49%;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: left; text-indent: -5.05pt; margin-right: 5.05pt; margin-left: 5.05pt; font-family: 'Times New Roman'; font-size: 10pt;"><a href="ef20031881_ex97-1.htm">97.1</a></div>
            </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td rowspan="1" style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Policy for Recovery of Erroneously Awarded Compensation</div>
            </td>

    <td style="vertical-align: top; background-color: rgb(204, 238, 255); width: 1%;" colspan="1">&#160;</td>

    <td style="vertical-align: top; background-color: rgb(204, 238, 255); width: 49%;">
              <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">Filed herewith.</div>
            </td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top;">&#160;</td>

    <td style="width: 1%; vertical-align: top;" colspan="1">&#160;</td>

    <td rowspan="1" style="width: 41%; vertical-align: top;">&#160;&#160;</td>

    <td style="width: 1%; vertical-align: top;" colspan="1">&#160;</td>

    <td style="width: 49%; vertical-align: top;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: left; text-indent: -5.05pt; margin-right: 0.4pt; margin-left: 5.05pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">101.INS</div>
            </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td rowspan="1" style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the
                XBRL document)</div>
            </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top;">&#160;</td>

    <td style="width: 1%; vertical-align: top;" colspan="1">&#160;</td>

    <td rowspan="1" style="width: 41%; vertical-align: top;">&#160;&#160;</td>

    <td style="width: 1%; vertical-align: top;" colspan="1">&#160;</td>

    <td style="width: 49%; vertical-align: top;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">101.SCM</div>
            </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td rowspan="1" style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: left; text-indent: -5.05pt; margin-right: 0.4pt; margin-left: 5.05pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Inline XBRL Taxonomy Extension Schema Document</div>
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    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: left; text-indent: -5.05pt; margin-right: 0.4pt; margin-left: 5.05pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Filed herewith.</div>
            </td>

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</table>
    </div>

    <div style="font-family: 'Times New Roman'; 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;">


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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">101.LAB</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; margin-right: 0.4pt; margin-left: 2.15pt; color: rgb(0, 0, 0);">Inline XBRL Taxonomy Extension Label Linkbase Document</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 0.4pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">Filed herewith.</div>
          </td>

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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">101.PRE</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; margin-right: 0.4pt; margin-left: 2.15pt; color: rgb(0, 0, 0);">Inline XBRL Taxonomy Extension Presentation Linkbase Document</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 0.4pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">Filed herewith.</div>
          </td>

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    <td style="width: 7.6%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

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    <td style="width: 7.6%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">104</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 41%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; margin-right: 0.4pt; margin-left: 2.15pt; color: rgb(0, 0, 0);">Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101)</div>
          </td>

    <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 49%; vertical-align: top; background-color: rgb(204, 238, 255); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; text-indent: -5.05pt; margin-right: 0.4pt; margin-left: 5.05pt; color: rgb(0, 0, 0);">Filed herewith.</div>
          </td>

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</table>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;">
      <hr style="height: 2px; width: 10%; color: #000000; background-color: #000000; text-align: left; border: none; margin-left: 0px; margin-right: auto;"/></div>

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


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    <td style="width: 7.5pt; vertical-align: top; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">*</td>

    <td style="width: auto; vertical-align: top; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="color: rgb(0, 0, 0);">Portions of this exhibit have been granted confidential treatment by the SEC.</div>
          </td>

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</table>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">The agreements and other documents filed as exhibits to this report are not intended to provide factual information or other disclosure other than with
      respect to the terms of the agreements or other documents themselves, and you should not rely on them for that purpose. In particular, any representations and warranties made by us in those agreements or other documents were made solely within the
      specific context of the relevant agreement or document and may not describe the actual state of affairs as of the date they were made or at any other time.</div>

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

    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <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="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Pursuant to the requirements of Section 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its
      behalf by the undersigned, thereunto duly authorized.</div>

    <div style="font-family: 'Times New Roman'; 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;">


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

    <td colspan="2" style="vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">MOTORCAR PARTS OF AMERICA, INC.</div>
          </td>

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

    <td style="width: 5%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 55%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

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    <td style="width: 40%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Dated: June 28, 2024</div>
          </td>

    <td style="width: 5%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">By:</div>
          </td>

    <td style="width: 55%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">/s/ David Lee</div>
          </td>

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

    <td style="width: 5%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 55%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">David Lee</div>
          </td>

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

    <td style="width: 5%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 55%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Chief Financial Officer</div>
          </td>

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

    <td style="width: 5%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 55%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

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    <td style="width: 40%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Dated: June 28, 2024</div>
          </td>

    <td style="width: 5%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">By:</div>
          </td>

    <td style="width: 55%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">/s/ Kamlesh Shah</div>
          </td>

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

    <td style="width: 5%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 55%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Kamlesh Shah</div>
          </td>

  </tr>

  <tr>

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

    <td style="width: 5%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 55%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">Chief Accounting Officer</div>
          </td>

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</table>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </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, this Report on Form 10-K/A has been signed by the following persons on behalf of the
      Registrant in the capacities and on the dates indicated:</div>

    <div style="font-family: 'Times New Roman'; 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;">


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    <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">/s/ Selwyn Joffe</div>
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    <td rowspan="2" style="width: 50.09%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Chief Executive Officer and Director</div>
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">(Principal Executive Officer)</div>
          </td>

    <td rowspan="2" style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">June 28, 2024</div>
          </td>

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    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">Selwyn Joffe</div>
          </td>

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    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">/s/ David Lee</div>
          </td>

    <td rowspan="2" style="width: 50.09%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Chief Financial Officer</div>
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">(Principal Financial Officer)</div>
          </td>

    <td rowspan="2" style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">June 28, 2024</div>
          </td>

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    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">David Lee</div>
          </td>

  </tr>

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    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">/s/ Kamlesh Shah</div>
          </td>

    <td rowspan="2" style="width: 50.09%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Chief Accounting Officer</div>
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">(Principal Accounting Officer)</div>
          </td>

    <td rowspan="2" style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">June 28, 2024</div>
          </td>

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    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">Kamlesh Shah</div>
          </td>

  </tr>

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    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

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    <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">/s/ Rudolph Borneo</div>
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    <td rowspan="2" style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>

    <td rowspan="2" style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">June 28, 2024</div>
          </td>

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    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">Rudolph Borneo</div>
          </td>

  </tr>

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    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

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    <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">/s/ David Bryan</div>
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    <td rowspan="2" style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>

    <td rowspan="2" style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">June 28, 2024</div>
          </td>

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    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">David Bryan</div>
          </td>

  </tr>

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    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">/s/ Joseph Ferguson</div>
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    <td rowspan="2" style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>

    <td rowspan="2" style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">June 28, 2024</div>
          </td>

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    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">Joseph Ferguson</div>
          </td>

  </tr>

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    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

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    <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">/s/ Philip Gay</div>
          </td>

    <td rowspan="2" style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>

    <td rowspan="2" style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">June 28, 2024</div>
          </td>

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    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">Philip Gay</div>
          </td>

  </tr>

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    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">/s/ Jeffrey Mirvis</div>
          </td>

    <td rowspan="2" style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>

    <td rowspan="2" style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">June 28, 2024</div>
          </td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">Jeffrey Mirvis</div>
          </td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">/s/ Jamy Rankin</div>
          </td>

    <td rowspan="2" style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>

    <td rowspan="2" style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">June 28, 2024</div>
          </td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">Jamy Rankin</div>
          </td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">/s/ Douglas Trussler</div>
          </td>

    <td rowspan="2" style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>

    <td rowspan="2" style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">June 28, 2024</div>
          </td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">Douglas Trussler</div>
          </td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">/s/ Patricia Warfield</div>
          </td>

    <td rowspan="2" style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>

    <td rowspan="2" style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">June 28, 2024</div>
          </td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">Patricia Warfield</div>
          </td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

    <td style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">/s/ Barbara Whittaker</div>
          </td>

    <td rowspan="2" style="width: 50.09%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>

    <td rowspan="2" style="width: 20%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left; color: rgb(0, 0, 0);">June 28, 2024</div>
          </td>

  </tr>

  <tr>

    <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: center; margin-right: 5.05pt; margin-left: 1.35pt; color: rgb(0, 0, 0);">Barbara Whittaker</div>
          </td>

  </tr>


</table>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div><br/></div>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.4
<SEQUENCE>2
<FILENAME>ef20031881_ex31-4.htm
<DESCRIPTION>EXHIBIT 31.4
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge
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         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <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 31.4</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">CERTIFICATIONS</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">I, Selwyn Joffe, certify that:</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">1. I have reviewed this report on Form 10-K/A of Motorcar Parts of America, Inc.;</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the
      statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects
      the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">4. The registrant&#8217;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined
      in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our
      supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">b. Designed such internal control over financial reporting, or caused, such internal control over financial reporting to be
      designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">c. Evaluated the effectiveness of the registrant&#8217;s disclosure controls and procedures and presented in this report our conclusions
      about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">d. Disclosed in this report any change in the registrant&#8217;s internal control over financial reporting that occurred during the
      registrant&#8217;s most recent fiscal quarter (the registrant&#8217;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&#8217;s internal control over financial reporting;
      and</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">5. The registrant&#8217;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting,
      to the registrant&#8217;s auditors and the audit committee of registrant&#8217;s board of directors (or persons performing the equivalent functions):</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting
      which are reasonably likely to adversely affect the registrant&#8217;s ability to record, process, summarize and report financial information; and</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#8217;s
      internal control over financial reporting.</div>
    <div style="font-family: 'Times New Roman'; 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: 55%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt; padding-bottom: 2px;">
            <div style="text-align: left;">Date: June 28, 2024</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: left;">/s/ Selwyn Joffe</div>
          </td>
        </tr>
        <tr>
          <td style="width: 55%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>
          <td style="width: 45%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;">Selwyn Joffe</div>
          </td>
        </tr>
        <tr>
          <td style="width: 55%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>
          <td style="width: 45%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;">Chief Executive Officer</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <div> <br>
    </div>
    <div>
      <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>
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</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.5
<SEQUENCE>3
<FILENAME>ef20031881_ex31-5.htm
<DESCRIPTION>EXHIBIT 31.5
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge
         Document created using Broadridge PROfile 24.3.1.5224
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <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 31.5</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">CERTIFICATIONS</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">I, David Lee, certify that:</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">1. I have reviewed this report on Form 10-K/A of Motorcar Parts of America, Inc.;</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the
      statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects
      the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">4. The registrant&#8217;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined
      in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our
      supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">b. Designed such internal control over financial reporting, or caused, such internal control over financial reporting to be
      designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">c. Evaluated the effectiveness of the registrant&#8217;s disclosure controls and procedures and presented in this report our conclusions
      about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based upon such evaluation; and</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">d. Disclosed in this report any change in the registrant&#8217;s internal control over financial reporting that occurred during the
      registrant&#8217;s most recent fiscal quarter (the registrant&#8217;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&#8217;s internal control over financial reporting;
      and</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">5. The registrant&#8217;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting,
      to the registrant&#8217;s auditors and the audit committee of registrant&#8217;s board of directors (or persons performing the equivalent functions):</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting
      which are reasonably likely to adversely affect the registrant&#8217;s ability to record, process, summarize and report financial information; and</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#8217;s
      internal control over financial reporting.</div>
    <div style="font-family: 'Times New Roman'; 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: 55%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt; padding-bottom: 2px;">
            <div style="text-align: left;">Date: June 28, 2024</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: left;">/s/ David Lee</div>
          </td>
        </tr>
        <tr>
          <td style="width: 55%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>
          <td style="width: 45%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;">David Lee</div>
          </td>
        </tr>
        <tr>
          <td style="width: 55%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>
          <td style="width: 45%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;">Chief Financial Officer</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <div> <br>
    </div>
    <div>
      <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>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.6
<SEQUENCE>4
<FILENAME>ef20031881_ex31-6.htm
<DESCRIPTION>EXHIBIT 31.6
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge
         Document created using Broadridge PROfile 24.3.1.5224
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <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 31.6</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">CERTIFICATIONS</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">I, Kamlesh Shah, certify that:</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">1. I have reviewed this report on Form 10-K/A of Motorcar Parts of America, Inc.;</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the
      statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects
      the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">4. The registrant&#8217;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined
      in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our
      supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">b. Designed such internal control over financial reporting, or caused, such internal control over financial reporting to be
      designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">c. Evaluated the effectiveness of the registrant&#8217;s disclosure controls and procedures and presented in this report our conclusions
      about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based upon such evaluation; and</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">d. Disclosed in this report any change in the registrant&#8217;s internal control over financial reporting that occurred during the
      registrant&#8217;s most recent fiscal quarter (the registrant&#8217;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&#8217;s internal control over financial reporting;
      and</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">5. The registrant&#8217;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting,
      to the registrant&#8217;s auditors and the audit committee of registrant&#8217;s board of directors (or persons performing the equivalent functions):</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting
      which are reasonably likely to adversely affect the registrant&#8217;s ability to record, process, summarize and report financial information; and</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br>
    </div>
    <div style="text-align: left; text-indent: 14.4pt; margin-left: 14.4pt; font-family: 'Times New Roman'; font-size: 10pt;">b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#8217;s
      internal control over financial reporting.</div>
    <div style="font-family: 'Times New Roman'; 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;">

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          <td style="width: 55%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt; padding-bottom: 2px;">
            <div style="text-align: left;">Date: June 28, 2024</div>
          </td>
          <td style="width: 45%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: left;">/s/ Kamlesh Shah</div>
          </td>
        </tr>
        <tr>
          <td style="width: 55%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>
          <td style="width: 45%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;">Kamlesh Shah</div>
          </td>
        </tr>
        <tr>
          <td style="width: 55%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</td>
          <td style="width: 45%; vertical-align: top; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="text-align: left;">Chief Accounting Officer</div>
          </td>
        </tr>

    </table>
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<DOCUMENT>
<TYPE>EX-97.1
<SEQUENCE>5
<FILENAME>ef20031881_ex97-1.htm
<DESCRIPTION>EXHIBIT 97.1
<TEXT>
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    <div style="text-align: right; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">Exhibit 97.1</div>
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    </div>
    <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">MOTORCAR PARTS OF AMERICA, INC. POLICY FOR RECOVERY OF ERRONEOUSLY AWARDED COMPENSATION</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Motorcar Parts of America, Inc. (the &#8220;<font style="font-weight: bold; font-style: italic;">Company</font>&#8221;) has adopted this Policy
      for Recovery of Erroneously Awarded Compensation (the &#8220;<font style="font-weight: bold; font-style: italic;">Policy</font>&#8221;), effective as of October 2, 2023 (the &#8220;<font style="font-weight: bold; font-style: italic;">Effective Date</font>&#8221;).&#160;
      Capitalized terms used in this Policy but not otherwise defined herein are defined in Section 11.</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
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          <td style="width: 36pt; vertical-align: top; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">1.</td>
          <td style="width: auto; vertical-align: top; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">
            <div style="color: rgb(0, 0, 0); font-weight: bold;"><u>Persons Subject to Policy</u></div>
          </td>
        </tr>

    </table>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">This Policy shall apply to current and former Officers of the Company. Each Officer shall be required to sign an Acknowledgment
      Agreement pursuant to which such Officer will agree to be bound by the terms of, and comply with, this Policy; however, any Officer&#8217;s failure to sign any such Acknowledgment Agreement shall not negate the application of this Policy to the Officer.</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div>
      <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="z2544423275a046f0a3e30da85db5ab12" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;">

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              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold; color: #000000;">2.</font></div>
            </td>
            <td style="text-align: left; vertical-align: top; width: auto;">
              <div style="text-align: left;"><font style="font-family: 'Times New Roman'; font-size: 10pt;"><font style="font-weight: bold; color: rgb(0, 0, 0);"><u>Compensation Subject to Policy</u></font></font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman'; font-size: 10pt;"><font style="font-size: 10pt; font-family: 'Times New Roman'; color: #000000;">This Policy shall apply to Incentive-Based Compensation received on or
        after the Effective Date. For purposes of this Policy, the date on which Incentive-Based Compensation is &#8220;received&#8221; shall be determined under the Applicable Rules</font><font style="font-family: 'Times New Roman'; font-size: 10pt;">, which
        generally provide that Incentive-Based Compensation is &#8220;received&#8221; in the Company&#8217;s fiscal period during which the relevant Financial Reporting Measure is attained or satisfied, without regard to whether the grant, vesting or payment of the
        Incentive-Based Compensation occurs after the end of that period<font style="color: rgb(0, 0, 0);">.</font></font></div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div>
      <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="z713bb44ed4a84a75a44641318d53b0cc" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;">

          <tr style="vertical-align: top;">
            <td style="text-align: right; vertical-align: top; width: 36pt;">
              <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold; color: #000000;">3.</font></div>
            </td>
            <td style="text-align: left; vertical-align: top; width: auto;">
              <div style="text-align: justify;"><font style="font-family: 'Times New Roman'; font-size: 10pt;"><font style="font-weight: bold; color: rgb(0, 0, 0);"><u>Recovery of Compensation</u></font></font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">In the event that the Company is required to prepare a Restatement, the Company shall recover, reasonably promptly, the portion of any
      Incentive-Based Compensation that is Erroneously Awarded Compensation, unless the Committee has determined that recovery would be Impracticable. Recovery shall be required in accordance with the preceding sentence regardless of whether the applicable
      Officer engaged in misconduct or otherwise caused or contributed to the requirement for the Restatement and regardless of whether or when restated financial statements are filed by the Company.&#160; For clarity, the recovery of Erroneously Awarded
      Compensation under this Policy will not give rise to any person&#8217;s right to voluntarily terminate employment for &#8220;good reason,&#8221; or due to a &#8220;constructive termination&#8221; (or any similar term of like effect) under any plan, program or policy of or
      agreement with the Company or any of its affiliates.</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div>
      <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="zdedd6fd827314ae3b70e51bcba29a54b" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;">

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            <td style="text-align: right; vertical-align: top; width: 36pt;">
              <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold; color: #000000;">4.</font></div>
            </td>
            <td style="text-align: left; vertical-align: top; width: auto;">
              <div style="text-align: justify;"><font style="font-family: 'Times New Roman'; font-size: 10pt;"><font style="font-weight: bold; color: rgb(0, 0, 0);"><u>Manner of Recovery; Limitation on Duplicative Recovery</u></font></font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">The Committee shall, in its sole discretion, determine the manner of recovery of any Erroneously Awarded Compensation, which may
      include, without limitation, reduction or cancellation by the Company or an affiliate of the Company of Incentive-Based Compensation, Erroneously Awarded Compensation or time-vesting equity awards, reimbursement or repayment by any person subject to
      this Policy of the Erroneously Awarded Compensation, and, to the extent permitted by law, an offset of the Erroneously Awarded Compensation against other compensation payable by the Company or an affiliate of the Company to such person.
      Notwithstanding the foregoing, unless otherwise prohibited by the Applicable Rules, to the extent this Policy provides for recovery of Erroneously Awarded Compensation already recovered by the Company pursuant to Section 304 of the Sarbanes-Oxley Act
      of 2002 or Other Recovery Arrangements, the amount of Erroneously Awarded Compensation already recovered by the Company from the recipient of such Erroneously Awarded Compensation may be credited to the amount of Erroneously Awarded Compensation
      required to be recovered pursuant to this Policy from such person.</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
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              <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold; color: #000000;">5.</font></div>
            </td>
            <td style="text-align: left; vertical-align: top; width: auto;">
              <div style="text-align: justify;"><font style="font-family: 'Times New Roman'; font-size: 10pt;"><font style="font-weight: bold; color: rgb(0, 0, 0);"><u>Administration</u></font></font></div>
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    </div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">This Policy shall be administered, interpreted and construed by the Committee, which is authorized to make all determinations
      necessary, appropriate or advisable for such purpose. The Board of Directors of the Company (the &#8220;<font style="font-weight: bold; font-style: italic;">Board</font>&#8221;) may re-vest in itself the authority to administer, interpret and construe this
      Policy in accordance with applicable law, and in such event references herein to the &#8220;Committee&#8221; shall be deemed to be references to the Board.&#160; Subject to any permitted review by the applicable national securities exchange or association pursuant to
      the Applicable Rules, all determinations and decisions made by the Committee pursuant to the provisions of this Policy shall be final, conclusive and binding on all persons, including the Company and its affiliates, equityholders and employees. The
      Committee may delegate administrative duties with respect to this Policy to one or more directors or employees of the Company, as permitted under applicable law, including any Applicable Rules.</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div>
      <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="z6b5f3afa268c459a8998aef65e398bb5" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;">

          <tr style="vertical-align: top;">
            <td style="text-align: right; vertical-align: top; width: 36pt;">
              <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold; color: #000000;">6.</font></div>
            </td>
            <td style="text-align: left; vertical-align: top; width: auto;">
              <div style="text-align: justify;"><font style="font-family: 'Times New Roman'; font-size: 10pt;"><font style="font-weight: bold; color: rgb(0, 0, 0);"><u>Interpretation</u></font></font></div>
            </td>
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    </div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">This Policy will be interpreted and applied in a manner that is consistent with the requirements of the Applicable Rules, and to the
      extent this Policy is inconsistent with such Applicable Rules, it shall be deemed amended to the minimum extent necessary to ensure compliance therewith.</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div>
      <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="z71cb658d6a754af9be77175a10b0b2ad" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;">

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              <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold; color: #000000;">7.</font></div>
            </td>
            <td style="text-align: left; vertical-align: top; width: auto;">
              <div style="text-align: justify;"><font style="font-family: 'Times New Roman'; font-size: 10pt;"><font style="font-weight: bold; color: rgb(0, 0, 0);"><u>No Indemnification; No Liability</u></font></font></div>
            </td>
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    </div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">The Company shall not indemnify or insure any person against the loss of any Erroneously Awarded Compensation pursuant to this Policy,
      nor shall the Company directly or indirectly pay or reimburse any person for any premiums for third-party insurance policies that such person may elect to purchase to fund such person&#8217;s potential obligations under this Policy.&#160; None of the Company,
      an affiliate of the Company or any member of the Committee or the Board shall have any liability to any person as a result of actions taken under this Policy.</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div>
      <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="zd1c946ddc951458cba82010d75caa5a1" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;">

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            <td style="text-align: right; vertical-align: top; width: 36pt;">
              <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold; color: #000000;">8.</font></div>
            </td>
            <td style="text-align: left; vertical-align: top; width: auto;">
              <div style="text-align: justify;"><font style="font-family: 'Times New Roman'; font-size: 10pt;"><font style="font-weight: bold; color: rgb(0, 0, 0);"><u>Application; Enforceability</u></font></font></div>
            </td>
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      </table>
    </div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">Except as otherwise determined by the Committee or the Board, the adoption of this Policy does not limit, and is intended to apply in
      addition to, any other clawback, recoupment, forfeiture or similar policies or provisions of the Company or its affiliates, including any such policies or provisions of such effect contained in any employment agreement, bonus plan, incentive plan,
      equity-based plan or award agreement thereunder or similar plan, program or agreement of the Company or an affiliate or required under applicable law (the &#8220;<font style="font-weight: bold; font-style: italic;">Other Recovery Arrangements</font>&#8221;). The
      remedy specified in this Policy shall not be exclusive and shall be in addition to every other right or remedy at law or in equity that may be available to the Company or an affiliate of the Company.</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div>
      <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="z37f3a0922a0f47bbab5d4037fc50c7cc" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;">

          <tr style="vertical-align: top;">
            <td style="text-align: right; vertical-align: top; width: 36pt;">
              <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold; color: #000000;">9.</font></div>
            </td>
            <td style="text-align: left; vertical-align: top; width: auto;">
              <div style="text-align: justify;"><font style="font-family: 'Times New Roman'; font-size: 10pt;"><font style="font-weight: bold; color: rgb(0, 0, 0);"><u>Severability</u></font></font></div>
            </td>
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      </table>
    </div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">The provisions in this Policy are intended to be applied to the fullest extent of the law; provided, however, to the extent that any
      provision of this Policy is found to be unenforceable or invalid under any applicable law, such provision will be applied to the maximum extent permitted, and shall automatically be deemed amended in a manner consistent with its objectives to the
      extent necessary to conform to any limitations required under applicable law.</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div>
      <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="zc2b979a0611046838fcfecff13a5704e" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;">

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            <td style="text-align: right; vertical-align: top; width: 36pt;">
              <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold; color: #000000;">10.</font></div>
            </td>
            <td style="text-align: left; vertical-align: top; width: auto;">
              <div style="text-align: justify;"><font style="font-family: 'Times New Roman'; font-size: 10pt;"><font style="font-weight: bold; color: rgb(0, 0, 0);"><u>Amendment and Termination</u></font></font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">The Board or the Committee may amend, modify or terminate this Policy in whole or in part at any time and from time to time in its
      sole discretion. This Policy will terminate automatically when the Company does not have a class of securities listed on a national securities exchange or association.</div>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
    <div>
      <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="z85aa318243ed4b40abb609f2c0bc1689" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;">

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              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold; color: #000000;">11.</font></div>
            </td>
            <td style="text-align: left; vertical-align: top; width: auto;">
              <div style="text-align: left;"><font style="font-family: 'Times New Roman'; font-size: 10pt;"><font style="font-weight: bold; color: rgb(0, 0, 0);"><u>Definitions</u></font></font></div>
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    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">&#8220;<font style="font-weight: bold; font-style: italic;">Applicable Rules</font>&#8221; means Section 10D of the Exchange Act, Rule 10D-1
      promulgated thereunder, the listing rules of the national securities exchange or association on which the Company&#8217;s securities are listed, and any applicable rules, standards or other guidance adopted by the Securities and Exchange Commission or any
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    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">&#8220;<font style="font-weight: bold; font-style: italic;">Committee</font>&#8221; means the committee of the Board responsible for executive
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      recovery would likely cause an otherwise tax-qualified retirement plan, under which benefits are broadly available to employees of the Company, to fail to meet the requirements of 26 U.S.C. 401(a)(13) or 26 U.S.C. 411(a) and the regulations
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      material noncompliance with any financial reporting requirement under securities laws, including restatements that correct an error in previously issued financial statements (a) that is material to the previously issued financial statements or (b)
      that would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period.</div>
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        preceding the date that the Board, a committee of the Board, or the officer or officers of the Company authorized to take such action if Board action is not required, concludes, or reasonably should have concluded, that the Company is required to
        prepare such Restatement, or, if earlier, the date on which a court, regulator or other legally authorized body directs the Company to prepare such Restatement.</font><font style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;<font style="color: rgb(0, 0, 0);">The &#8220;Three-Year Period&#8221; also includes any transition period (that results from a change in the Company&#8217;s fiscal year) within or immediately following the three completed fiscal years identified in the preceding
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    <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">FORM OF</font><font style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;<font style="font-weight: bold;">ACKNOWLEDGMENT AGREEMENT</font></font></div>
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    <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">PERTAINING TO THE MOTORCAR PARTS OF AMERICA, INC. POLICY FOR RECOVERY OF ERRONEOUSLY AWARDED COMPENSATION</div>
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    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman'; font-size: 10pt;">In consideration of, and as a condition to, the receipt of future cash and equity incentive compensation from Motorcar Parts of
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            <div style="color: rgb(0, 0, 0);">Executive agrees that compensation received by Executive may be subject to reduction, cancellation, forfeiture and/or recoupment to the extent necessary to comply with the Policy for Recovery of Erroneously
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            <div style="color: rgb(0, 0, 0);">Executive further acknowledges and agrees that Executive is not entitled to indemnification in connection with any enforcement of the Policy and expressly waives any rights to such indemnification under the
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            <div style="color: rgb(0, 0, 0);">Executive agrees to take all actions requested by the Company in order to enable or facilitate the enforcement of the Policy (including, without limitation, any reduction, cancellation, forfeiture or recoupment
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            <div style="color: rgb(0, 0, 0);">To the extent any recovery right under the Policy conflicts with any other contractual rights Executive may have with the Company or any affiliate, Executive understands that the terms of the Policy shall
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<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>7
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<DESCRIPTION>XBRL TAXONOMY EXTENSION LABEL LINKBASE
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFinStmtErrorCorrectionFlag" xlink:label="DocumentFinStmtErrorCorrectionFlag" xlink:title="DocumentFinStmtErrorCorrectionFlag" />
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityInteractiveDataCurrent" xlink:label="EntityInteractiveDataCurrent" xlink:title="EntityInteractiveDataCurrent" />
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</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>8
<FILENAME>mpaa-20240331_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?>
<!--Generated by Broadridge PROfile 24.3.1.5224 Broadridge-->
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm139935366848592">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document and Entity Information - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Jun. 04, 2024</div></th>
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<td class="text">false<span></span>
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<td class="text">true<span></span>
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<td class="text">Mar. 31,  2024<span></span>
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<td class="text">2024<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
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<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>
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<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>
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<td class="text">&#160;<span></span>
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<td class="text">0000918251<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">NY<span></span>
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<td class="text">11-2153962<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">2929 California Street<span></span>
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<td class="text">310<span></span>
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<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>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">Common Stock, par value $0.01 per share<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">MPAA<span></span>
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<td class="text">NASDAQ<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">No<span></span>
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<td class="text">No<span></span>
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<td class="text">Accelerated Filer<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">false<span></span>
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</td>
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<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_IcfrAuditorAttestationFlag', window );">ICFR Auditor Attestation Flag</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</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_DocumentFinStmtErrorCorrectionFlag', window );">Document Financial Statement Error Correction [Flag]</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</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_EntityPublicFloat', window );">Entity Public Float</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 151,868,000<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_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,662,380<span></span>
</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_AuditorName', window );">Auditor Name</a></td>
<td class="text">Ernst & Young LLP<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_AuditorLocation', window );">Auditor Location</a></td>
<td class="text">Los Angeles, California<span></span>
</td>
<td class="text">&#160;<span></span>
</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_AuditorFirmId', window );">Auditor Firm ID</a></td>
<td class="text">42<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_AuditorFirmId">
<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>PCAOB issued Audit Firm Identifier</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 Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<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_AuditorFirmId</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:nonemptySequenceNumberItemType</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_AuditorLocation">
<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 );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<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_AuditorLocation</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:internationalNameItemType</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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorName">
<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 );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<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_AuditorName</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:internationalNameItemType</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>
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<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>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<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>End date of current fiscal year in the format --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_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentAnnualReport">
<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 only for a form used as an annual report.</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 Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<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_DocumentAnnualReport</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_DocumentFinStmtErrorCorrectionFlag">
<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>Indicates whether any of the financial statement period in the filing include a restatement due to error correction.</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 Regulation S-K<br> -Number 229<br> -Section 402<br> -Subsection w<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<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_DocumentFinStmtErrorCorrectionFlag</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_DocumentFiscalPeriodFocus">
<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>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.</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_DocumentFiscalPeriodFocus</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:fiscalPeriodItemType</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_DocumentFiscalYearFocus">
<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>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.</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_DocumentFiscalYearFocus</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:gYearItemType</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_DocumentTransitionReport">
<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 only for a form used as a transition report.</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 Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-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_DocumentTransitionReport</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_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_EntityCommonStockSharesOutstanding">
<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 number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</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_EntityCommonStockSharesOutstanding</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:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<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 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</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_EntityCurrentReportingStatus</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:yesNoItemType</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_EntityFilerCategory">
<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 whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</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_EntityFilerCategory</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:filerCategoryItemType</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_EntityInteractiveDataCurrent">
<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 registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</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 Regulation S-T<br> -Number 232<br> -Section 405<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_EntityInteractiveDataCurrent</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:yesNoItemType</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_EntityPublicFloat">
<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 aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.</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_EntityPublicFloat</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:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</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_EntityShellCompany">
<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 registrant is a shell company as defined in Rule 12b-2 of 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 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_EntityShellCompany</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_EntitySmallBusiness">
<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>Indicates that the company is a Smaller Reporting Company (SRC).</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_EntitySmallBusiness</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_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_EntityVoluntaryFilers">
<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 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</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_EntityVoluntaryFilers</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:yesNoItemType</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_EntityWellKnownSeasonedIssuer">
<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 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</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 405<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_EntityWellKnownSeasonedIssuer</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:yesNoItemType</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_IcfrAuditorAttestationFlag">
<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 );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<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_IcfrAuditorAttestationFlag</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>
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<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>
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<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>
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<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>
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<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>
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<td>dei:tradingSymbolItemType</td>
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<td>duration</td>
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