Motorcar Parts of America, Inc. (MPA) is a manufactures, remanufactures and distributes new and remanufactured steering components, brake calipers, master cylinders, hub assembly and bearings, and clutches and clutch hydraulics for virtually all passenger and truck vehicles. The Company operates in two segments: rotating electrical and undercar product line. It remanufactures alternators and starters for import and domestic cars, light trucks, heavy duty, agricultural and industrial applications. These products are distributed to both the do-it-yourself (DIY) and do-it-for-me (DIFM) markets. Its products are distributed to both the DIY and DIFM markets and are distributed predominantly throughout North America. The Company sells its products to the auto parts retail chains and traditional warehouses chains and to automobile manufacturers for both their aftermarket programs and their warranty replacement programs (OES).