XML 72 R61.htm IDEA: XBRL DOCUMENT v3.24.2.u1

Fair Value Measurements (Details)	3 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2024 USD ($)
Change in contingent consideration measured at fair value recurring basis using significant unobservable inputs (Level 3) [Roll Forward]
Net carrying amount of convertible notes	$ 31,676,000		$ 30,776,000
Compound Net Derivative Liability [Member]
Change in contingent consideration measured at fair value recurring basis using significant unobservable inputs (Level 3) [Roll Forward]
Beginning balance	7,410,000	$ 8,430,000
Changes in fair value of Compound Net Derivative Liability included in earnings	(2,580,000)	140,000
Ending balance	4,830,000	$ 8,570,000
Net carrying amount of convertible notes	$ 31,676,000		$ 30,776,000
Compound Net Derivative Liability [Member] | Risk Free Interest Rate [Member]
Fair Value Valuation [Abstract]
Assumptions for fair value of Compound Net Derivative Liability	0.0441		0.0436
Compound Net Derivative Liability [Member] | Cost of Equity [Member]
Fair Value Valuation [Abstract]
Assumptions for fair value of Compound Net Derivative Liability	0.229		0.232
Compound Net Derivative Liability [Member] | Weighted Average Cost of Capital [Member]
Fair Value Valuation [Abstract]
Assumptions for fair value of Compound Net Derivative Liability	0.139		0.149
Compound Net Derivative Liability [Member] | Expected Volatility of MPA Common Stock [Member]
Fair Value Valuation [Abstract]
Assumptions for fair value of Compound Net Derivative Liability	0.50		0.50
Compound Net Derivative Liability [Member] | EBITDA Volatility [Member]
Fair Value Valuation [Abstract]
Assumptions for fair value of Compound Net Derivative Liability	0.40		0.40
Level 3 [Member] | Convertible Notes [Member]
Change in contingent consideration measured at fair value recurring basis using significant unobservable inputs (Level 3) [Roll Forward]
Estimated fair value of convertible notes	$ 34,267,000		$ 38,276,000
Recurring [Member]
Short-term investments [Abstract]
Mutual funds	1,887,000		1,837,000
Prepaid expense and other current assets [Abstract]
Forward foreign currency exchange contracts	0		2,516,000
Other current liabilities [Abstract]
Deferred compensation	1,887,000		1,837,000
Forward foreign currency exchange contracts	2,853,000		0
Convertible notes, related party [Abstract]
Compound Net Derivative Liability	4,830,000		7,410,000
Recurring [Member] | Level 1 [Member]
Short-term investments [Abstract]
Mutual funds	1,887,000		1,837,000
Prepaid expense and other current assets [Abstract]
Forward foreign currency exchange contracts	0		0
Other current liabilities [Abstract]
Deferred compensation	1,887,000		1,837,000
Forward foreign currency exchange contracts	0		0
Convertible notes, related party [Abstract]
Compound Net Derivative Liability	0		0
Recurring [Member] | Level 2 [Member]
Short-term investments [Abstract]
Mutual funds	0		0
Prepaid expense and other current assets [Abstract]
Forward foreign currency exchange contracts	0		2,516,000
Other current liabilities [Abstract]
Deferred compensation	0		0
Forward foreign currency exchange contracts	2,853,000		0
Convertible notes, related party [Abstract]
Compound Net Derivative Liability	0		0
Recurring [Member] | Level 3 [Member]
Short-term investments [Abstract]
Mutual funds	0		0
Prepaid expense and other current assets [Abstract]
Forward foreign currency exchange contracts	0		0
Other current liabilities [Abstract]
Deferred compensation	0		0
Forward foreign currency exchange contracts	0		0
Convertible notes, related party [Abstract]
Compound Net Derivative Liability	$ 4,830,000		$ 7,410,000

X

- References

No definition available.

+ Details

Name:	mpaa_ConvertibleNotesRelatedPartyAbstract
Namespace Prefix:	mpaa_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Carrying amount of long-term convertible debt as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle, if longer. The debt is convertible into another form of financial instrument, typically the entity's common stock.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_ConvertibleDebtNoncurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The carrying amount of the liability as of the balance sheet date to an individual under a deferred compensation arrangement. This amount may be the result of periodic accruals made over the period of active employment, or reflect termination benefits resulting contractual terms or a death benefit.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 710
-SubTopic 10
-Name Accounting Standards Codification
-Section 30
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483043/710-10-30-1

+ Details

Name:	us-gaap_DeferredCompensationArrangementWithIndividualRecordedLiability
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Fair value as of the balance sheet date of the embedded derivative or group of embedded derivatives classified as a liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480434/815-10-50-4B

+ Details

Name:	us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Value of input used to measure embedded derivative liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

+ Details

Name:	us-gaap_EmbeddedDerivativeLiabilityMeasurementInput
Namespace Prefix:	us-gaap_
Data Type:	xbrli:decimalItemType
Balance Type:	na
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	us-gaap_FairValueInputsQuantitativeInformationAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

+ References

No definition available.

+ Details

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

X

- Definition

Amount of gain (loss) recognized in income from liability measured at fair value on recurring basis using unobservable input (level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

+ Details

Name:	us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityGainLossIncludedInEarnings
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Fair value of financial instrument classified as a liability measured using unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-SubTopic 10
-Topic 820
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

+ Details

Name:	us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Fair value portion of asset contracts related to the exchange of different currencies, including, but not limited to, foreign currency options, forward contracts, and swaps.

+ References

No definition available.

+ Details

Name:	us-gaap_ForeignCurrencyContractAssetFairValueDisclosure
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Fair value portion of liability contracts related to the exchange of different currencies, including, but not limited to, foreign currency options, forward (delivery or nondelivery) contracts, and swaps entered into.

+ References

No definition available.

+ Details

Name:	us-gaap_ForeignCurrencyContractsLiabilityFairValueDisclosure
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Fair value portion of investment securities, including, but not limited to, marketable securities, derivative financial instruments, and investments accounted for under the equity method.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

+ Details

Name:	us-gaap_InvestmentsFairValueDisclosure
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Fair value portion of notes payable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19,20,22)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_NotesPayableFairValueDisclosure
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- References

No definition available.

+ Details

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

X

- References

No definition available.

+ Details

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

X

- References

No definition available.

+ Details

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

X

- Details

Name:	us-gaap_FairValueByLiabilityClassAxis=us-gaap_DerivativeFinancialInstrumentsLiabilitiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputRiskFreeInterestRateMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_MeasurementInputTypeAxis=mpaa_MeasurementInputCostOfEquityMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_MeasurementInputTypeAxis=mpaa_MeasurementInputWeightedAverageCostOfCapitalMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputPriceVolatilityMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputEbitdaMultipleMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByLiabilityClassAxis=us-gaap_ConvertibleNotesPayableMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: