CFO of Motorcar Parts of America (MPAA) uses 9,391 shares for taxes

Rhea-AI Filing Summary

Motorcar Parts of America CFO David Sung Lee reported two F-code insider transactions in which a total of 9,391 shares of common stock were withheld at $15.30 per share on June 20–21, 2026 to pay taxes on vesting RSUs. These were tax-withholding dispositions, not open-market sales.

Insider Trade Summary

Net Seller: 9,391 shares

Net Sell 2 txns

Insider Lee David Sung

Role CFO

Type	Security	Shares	Price	Value
Tax Withholding	Common Stock F1	3,232	$15.30	$49K
Tax Withholding	Common Stock F1	6,159	$15.30	$94K

Holdings After Transaction: Common Stock — 74,628 shares (Direct)

Footnotes (1)

1. F1. Used to pay taxes on vesting of RSUs.

Key Figures

Shares withheld 2026-06-21: 3,232 shares Shares withheld 2026-06-20: 6,159 shares Total shares withheld for taxes: 9,391 shares +1 more

4 metrics

Shares withheld 2026-06-21 3,232 shares Common stock withheld to pay taxes on RSU vesting on 2026-06-21

Shares withheld 2026-06-20 6,159 shares Common stock withheld to pay taxes on RSU vesting on 2026-06-20

Total shares withheld for taxes 9,391 shares Aggregate shares used across both F-code tax-withholding transactions

Reference price per share $15.3000 per share Price applied to tax-withholding dispositions of common stock

Key Terms

RSUs, tax-withholding disposition, Form 4

3 terms

RSUs financial

"Used to pay taxes on vesting of RSUs."

RSUs, or restricted stock units, are a form of company shares given to employees as part of their compensation. They are typically awarded with certain restrictions, such as a waiting period before they can be fully owned or sold, similar to earning a gift that becomes fully yours over time. For investors, RSUs can impact a company's stock offerings and reflect how much the company relies on stock-based incentives to attract and retain talent.

tax-withholding disposition financial

"transaction_action: tax-withholding disposition for Common Stock."

A tax-withholding disposition is an event or transaction—such as selling or transferring securities, exercising options, or receiving compensation—that triggers a requirement to hold back part of the payment and remit it to tax authorities. It matters to investors because it reduces the cash they receive immediately and can change the timing and amount of taxable income, like a cashier taking a portion of your sale proceeds to pay taxes before you get the rest.

Form 4 regulatory

"INSIDER FILING DATA (Form 4) reporting MPAA CFO activity."

Form 4 is a official document that company insiders, such as executives or major shareholders, file with regulators whenever they buy or sell company shares. It provides transparency about how those with inside knowledge are trading, helping investors see if insiders are confident in the company's prospects or may be selling for personal reasons. This information can influence investor decisions by revealing insiders' perspectives on the company's value.

AI-generated analysis. How Rhea-AI works. Not financial advice.

See more from StockTitan in Google Search and AI answers. Adds StockTitan as a preferred source · opens Google

Add on Google Not now

Form 4 Insider Transactions: What Each Field Means →

Available on EDGAR 07/24/2026 - 09:18 PM Accepted by SEC EDGAR 07/24/2026 - 09:18 PM Learn about SEC filing dates

FAQ

What insider activity did MOTORCAR PARTS OF AMERICA (MPAA) report for CFO David Sung Lee?

CFO David Sung Lee reported two F-code transactions where company stock was withheld to cover taxes on vesting RSUs. These are tax-withholding dispositions rather than open-market purchases or sales of Motorcar Parts of America common stock.

How many MPAA shares were used to cover the CFO’s RSU tax obligations?

A total of 9,391 shares of Motorcar Parts of America common stock were withheld to pay taxes. The filing shows 3,232 shares on June 21, 2026 and 6,159 shares on June 20, 2026, all tied to RSU vesting.

At what price were the MPAA tax-withholding share amounts calculated for the CFO?

Both tax-withholding transactions used a reference price of $15.30 per share. This price was applied to 9,391 total shares of Motorcar Parts of America common stock withheld to satisfy the CFO’s RSU-related tax liabilities.

Were the MPAA CFO’s Form 4 transactions open-market sales or tax withholdings?

The transactions are classified as F-code tax-withholding dispositions, not open-market sales. Shares were delivered or withheld by the issuer specifically to pay tax liabilities arising from the vesting of Restricted Stock Units (RSUs).

Did the MPAA CFO’s reported transactions involve derivative securities or only common stock?

The reported transactions involve only common stock withheld for taxes on RSU vesting. The derivative section of the filing shows no derivative transactions reported in connection with these June 20–21, 2026 tax-withholding events.

SEC Form 4

FORM 4

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

OMB APPROVAL

OMB Number:			3235-0287
Estimated average burden
hours per response:			0.5

Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

Check this box to indicate that a transaction was made pursuant to a contract, instruction or written plan for the purchase or sale of equity securities of the issuer that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). See Instruction 10.

1. Name and Address of Reporting Person^*

Lee David Sung

(Last) (First) (Middle)

2929 CALIFORNIA STREET

(Street)

TORRANCE CALIFORNIA 90503

(City) (State) (Zip)

UNITED STATES

(Country)

2. Issuer Name and Ticker or Trading Symbol
MOTORCAR PARTS OF AMERICA INC [ MPAA ]

5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

	Director		10% Owner
X	Officer (give title below)		Other (specify below)
	CFO

2a. Foreign Trading Symbol

3. Date of Earliest Transaction (Month/Day/Year)
06/20/2026

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

4. If Amendment, Date of Original Filed (Month/Day/Year)

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)		4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
			Code	V	Amount	(A) or (D)	Price
Common Stock	06/20/2026		F(1)		6,159	D	$15.3	77,860	D
Common Stock	06/21/2026		F(1)		3,232	D	$15.3	74,628	D

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)		5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
				Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares

Explanation of Responses:

1. Used to pay taxes on vesting of RSUs.

	/s/ David Lee	07/24/2026
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.
* Form 4: SEC 1474 (03-26)