CarParts.com, Inc.
PRTS Consumer Cyclical Auto Parts
CarParts.com, Inc.’s revenue for fiscal 2025 (year ended December 2025) was $547.5 million, down 7.02% from fiscal 2024. In the quarter to June 2026, revenue fell 10.7%, EPS grew 81.3%, free cash flow grew 103.9% and total debt rose 76.0%, each against the same quarter a year earlier. Insiders bought in the last twelve months.
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CarParts.com, Inc. (PRTS) Beneish M-score
CarParts.com, Inc.'s Beneish M-score for fiscal 2025 is −2.91; values above −1.78 are the model's flag for possible earnings manipulation — a statistical screen, not a finding.
Beneish M-score, annual
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Annual newest first
| Period | Beneish M-score | Change (points) |
|---|---|---|
| FY2025 | −2.91 | 0.74 |
| FY2024 | −3.64 | (0.11) |
| FY2023 | −3.53 | (0.96) |
| FY2022 | −2.57 | 0.00 |
| FY2021 | −2.58 | (1.58) |
| FY2020 | −0.99 | 4.11 |
| FY2019 | −5.10 | (2.65) |
| FY2018 | −2.44 | (3.82) |
| FY2017 | 1.38 | 5.05 |
| FY2016 | −3.67 | (0.66) |
How fiscal 2025’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | 1.25 | — | 1.15 | |
| Gross margin index | 1.02 | — | 0.54 | |
| Asset quality index | 0.85 | — | 0.34 | |
| Sales growth index | 0.93 | — | 0.83 | |
| Depreciation index | 0.73 | — | 0.08 | |
| SG&A index SG&A not reported — index set to 1 | 1.00 | — | Set to 1 | −0.17 |
| Total accruals to total assets | (0.09) | — | −0.41 | |
| Leverage index | 1.29 | — | −0.42 | |
| Beneish M-score | Low — no pattern the model associates with manipulation | −2.91 | ||
How the Beneish M-score works
M = −4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI (Beneish, 1999): eight changes in the accounts from one fiscal year to the next, which the model weighs for the pattern seen in companies that later restated their earnings. Higher is worse.
| below −2.22 | Low — no pattern the model associates with manipulation |
|---|---|
| −2.22 to −1.78 | Elevated |
| above −1.78 | Flagged by the model |
−1.78 is the cut-off usually quoted from the paper, −2.22 a common conservative one. A statistical screen, not a finding of wrongdoing.
When asset quality, depreciation or SG&A cannot be worked out, that index is set to 1, as Beneish did, and the breakdown says so; with all three missing there is no score. Depreciation includes amortisation, and asset quality leaves out securities. Not worked out for banks, insurers and REITs.
Beneish M-score against peers
| Company | Beneish M-score |
|---|---|
| SRI Stoneridge, Inc. compare | −3.8× |
| CVGI Commercial Vehicle Group, Inc. compare | −3.4× |
| WPRT Westport Fuel Systems Inc. compare | −3.3× |
| PRTS CarParts.com, Inc. | −2.9× |
| MWC Micware Co., Ltd. - Sponsored ADR compare | −2.9× |
| INVZ Innoviz Technologies Ltd. compare | −2.8× |
| MPAA Motorcar Parts of America, Inc. compare | −2.4× |
| CAAS China Automotive Systems, Inc. compare | −2.0× |
| SYPR Sypris Solutions, Inc. compare | −1.8× |
What Beneish M-score is
The Beneish M-Score combines eight year-on-year changes in the accounts into a statistical screen for patterns seen in companies that overstated earnings.
−4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI