{"url_path":"/sec/mpaa/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 Exhibits, Financial Statement Schedule","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-08","source_url":"https://www.sec.gov/Archives/edgar/data/918251/0001140361-26-024463-index.html","accession_number":"0001140361-26-024463","cik":"0000918251","ticker":"MPAA","issuer_name":"MOTORCAR PARTS OF AMERICA INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/918251/0001140361-26-024463-index.html","primary_entity_key":"0000918251","primary_entity_name":"MOTORCAR PARTS OF AMERICA INC"},"word_count":2501,"has_tables":true,"body_markdown":"Item 15.\n\nExhibits, Financial Statement Schedule\n\n \n\na.\n\nDocuments filed as part of this report:\n\n \n\n(1)\n\nIndex to Consolidated Financial Statements:\n\n \n\n  \n\nReports of Independent Registered Public Accounting Firm (PCAOB ID No. 42)\n63\n\nConsolidated Balance Sheets\nF-1\n\nConsolidated Statements of Operations\nF-2\n\nConsolidated Statements of Comprehensive Income (Loss)\nF-3\n\nConsolidated Statements of Shareholders’ Equity\nF-4\n\nConsolidated Statements of Cash Flows\nF-5\n\nNotes to Consolidated Financial Statements\nF-6\n\n \n\n(2) Schedule.\n\n \n\n  \n\nSchedule II — Valuation and Qualifying Accounts\n\nS-1\n\n \n\n(3)\n\nExhibits:\n\n \n\n     \n\nNumber\n\n \n\nDescription of Exhibit\n\n \n\nMethod of Filing\n\n  \n  \n \n\n3.1\n\n \n\nCertificate of Incorporation of the Company\n\n \n\nIncorporated by reference to Exhibit 3.1 to the Company’s Registration Statement on Form SB-2 declared effective on March 22, 1994 (the “1994 Registration Statement”).\n\n  \n  \n \n\n3.2\n\n \n\nAmendment to Certificate of Incorporation of the Company\n\n \n\nIncorporated by reference to Exhibit 3.2 to the Company’s Registration Statement on Form S-1 (No. 33-97498) declared effective on November 14, 1995 (the “1995 Registration Statement”).\n\n  \n  \n \n\n3.3\n\n \n\nAmendment to Certificate of Incorporation of the Company\n\n \n\n[Incorporated by reference to Exhibit 3.3 to the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 1997.](https://www.sec.gov/Archives/edgar/data/918251/0000910680-97-000192.txt)\n\n  \n  \n \n\n3.4\n\n \n\nAmendment to Certificate of Incorporation of the Company\n\n \n\n[Incorporated by reference to Exhibit 3.4 to the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 1998 (the “1998 Form 10-K”).](https://www.sec.gov/Archives/edgar/data/918251/0000910680-98-000270.txt)\n\n  \n  \n \n\n3.5\n\n \n\nAmendment to Certificate of Incorporation of the Company\n\n \n\n[Incorporated by reference to Exhibit C to the Company’s proxy statement on Schedule 14A filed with the SEC on November 25, 2003.](https://www.sec.gov/Archives/edgar/data/918251/000095014803002813/v94301dedef14a.htm)\n\n  \n  \n \n\n3.6\n\n \n\nAmended and Restated By-Laws of the Company\n\n \n\n[Incorporated by reference to Exhibit 3.1 to Current Report on Form 8-K filed on August 24, 2010.](https://www.sec.gov/Archives/edgar/data/918251/000095012310080280/v57138exv3w1.htm)\n\n  \n  \n \n\n3.7\n\n \n\nCertificate of Amendment of the Certificate of Incorporation of the Company\n\n \n\n[Incorporated by reference to Exhibit 3.1 to Current Report on Form 8-K filed on April 17, 2014.](https://www.sec.gov/Archives/edgar/data/918251/000114036114016917/ex3_1.htm)\n\n  \n  \n \n\n3.8\n\n \n\nAmended and Restated By-Laws of Motorcar Parts of America, Inc., as amended on February 4, 2016\n\n \n\n[Incorporated by reference to Exhibit 3.1 to Current Report on Form 8-K filed on February 10, 2016.](https://www.sec.gov/Archives/edgar/data/918251/000114036116051416/ex3_1.htm)\n\n \n\n54\n\n[Table of Contents](#tableOfContents0)\n\n     \n\nNumber\n\n \n\nDescription of Exhibit\n\n \n\nMethod of Filing\n\n3.9\n\n \n\nAmendment to the Amended and Restated By-Laws of the Company\n\n \n\n[Incorporated by reference to Exhibit 3.1 to Current Report on Form 8-K filed on June 14, 2016.](https://www.sec.gov/Archives/edgar/data/918251/000114036116069671/ex3_1.htm)\n\n  \n  \n \n\n3.10\n\n \n\nAmendment to the Amended and Restated By-Laws of the Company\n\n \n\n[Incorporated by reference to Exhibit 3.1 to Current Report on Form 8-K filed on February 22, 2017.](https://www.sec.gov/Archives/edgar/data/918251/000114036117008579/ex3_1.htm)\n\n  \n  \n \n\n3.11\n\n \n\nThird Amendment to the Amended and Restated By-Laws of the Company\n\n \n\n[Incorporated by reference to Exhibit 3.1 to Current Report on Form 8-K filed on February 1, 2022.](https://www.sec.gov/Archives/edgar/data/918251/000114036122003471/brhc10033377_ex3-1.htm)\n\n  \n  \n \n\n4.1\n\n \n\nDescription of the  Registrant’s Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934\n\n \n\n[Incorporated by reference to Exhibit 4.1 to Quarterly Report on Form 10-Q filed on August 9, 2022.](https://www.sec.gov/Archives/edgar/data/918251/000114036122028892/brhc10040321_4-1.htm)\n\n  \n  \n \n\n4.2\n\n \n\n2010 Incentive Award Plan\n\n \n\n[Incorporated by reference to Appendix A to the Proxy Statement on Schedule 14A filed on December 15, 2010.](https://www.sec.gov/Archives/edgar/data/918251/000095012310113779/v58059def14a.htm#131)\n\n  \n  \n \n\n4.3\n\n \n\nAmended and Restated 2010 Incentive Award Plan\n\n \n\n[Incorporated by reference to Appendix A to the Proxy Statement on Schedule 14A filed on March 5, 2013.](https://www.sec.gov/Archives/edgar/data/918251/000119312513091257/d494166ddef14a.htm)\n\n  \n  \n \n\n4.4\n\n \n\nSecond Amended and Restated 2010 Incentive Award Plan\n\n \n\n[Incorporated by reference to Appendix A to the Proxy Statement on Schedule 14A filed on March 3, 2014.](https://www.sec.gov/Archives/edgar/data/918251/000114036114010465/formdef14a.htm)\n\n  \n  \n \n\n4.5\n\n \n\nThird Amended and Restated 2010 Incentive Award Plan\n\n \n\n[Incorporated by reference to Appendix A to the Proxy Statement on Schedule 14A filed on November 20, 2017.](https://www.sec.gov/Archives/edgar/data/918251/000156761917002366/s001970x1_def14a.htm)\n\n  \n  \n \n\n4.6\n\n \n\nFourth Amended and Restated 2010 Incentive Award Plan\n\n \n\n[Incorporated by reference to Appendix A to the Proxy Statement on Schedule 14A filed on July 24, 2020.](https://www.sec.gov/Archives/edgar/data/918251/000114036120016662/nc10013361x1_def14a.htm#tANNA)\n\n  \n  \n \n\n4.7\n\n \n\n2022 Incentive Award Plan\n\n \n\n[Incorporated by reference to Appendix A to the Proxy Statement on Schedule 14A filed on July 29, 2022.](https://www.sec.gov/Archives/edgar/data/918251/000114036122027437/ny20004540x2_def14a.htm#MOTORCARPARTSOFAMERICAINC)\n\n  \n  \n \n\n4.8\n\n \n\nForm of Convertible Promissory Note\n\n \n\n[Incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K filed on March 31, 2023.](https://www.sec.gov/Archives/edgar/data/918251/000114036123015360/brhc10050670_ex4-1.htm)\n\n  \n  \n \n\n4.9\n\n \n\nForm of Common Stock Warrant\n\n \n\n[Incorporated by reference to Exhibit 4.2 to the Current Report on Form 8-K filed on March 31, 2023.](https://www.sec.gov/Archives/edgar/data/918251/000114036123015360/brhc10050670_ex4-2.htm)\n\n  \n  \n \n\n4.10\n\n \n\nFirst Amended and Restated Convertible Promissory Note\n\n \n\n[Incorporated by reference to Exhibit 4.12 to the Annual Report on Form 10-K filed on June 14, 2023.](https://www.sec.gov/Archives/edgar/data/918251/000114036123029664/brhc20054204_ex4-12.htm)\n\n  \n  \n \n\n4.11\n\n \n\nFirst Amended and Restated Common Stock Warrant\n\n \n\n[Incorporated by reference to Exhibit 4.13 to the Annual Report on Form 10-K filed on June 14, 2023.](https://www.sec.gov/Archives/edgar/data/918251/000114036123029664/brhc20054204_ex4-13.htm)\n\n \n\n55\n\n[Table of Contents](#tableOfContents0)\n\n     \n\nNumber\n\n \n\nDescription of Exhibit\n\n \n\nMethod of Filing\n\n  \n  \n \n\n4.12\n\n \n\nFirst Amended and Restated 2022 Incentive Award Plan\n\n \n\n[Incorporated by reference to Appendix B to the Proxy Statement on Schedule 14A filed on July 26, 2024.](https://www.sec.gov/Archives/edgar/data/918251/000114036124034403/ny20031108x1_def14a.htm#tAPPA2)\n\n  \n  \n \n\n10.1\n\n \n\nForm of Indemnification Agreement for officers and directors\n\n \n\n[Incorporated by reference to Exhibit 10.25 to the 1997 Registration Statement.](https://www.sec.gov/Archives/edgar/data/918251/0000950117-97-001658.txt)\n\n  \n  \n \n\n10.2\n\n \n\nAmended and Restated Employment Agreement, dated as of December 31, 2008, by and between the Company and Selwyn Joffe\n\n \n\n[Incorporated by reference to Exhibit 10.1 to Current Report on Form 8-K filed January 7, 2009.](https://www.sec.gov/Archives/edgar/data/918251/000095013409000173/v51001exv10w1.htm)\n\n  \n  \n \n\n10.3\n\n \n\nEmployment Agreement, dated as of May 18, 2012, between Motorcar Parts of America, Inc., and Selwyn Joffe\n\n \n\n[Incorporated by reference to Exhibit 10.1 to Current Report on Form 8-K filed on May 24, 2012.](https://www.sec.gov/Archives/edgar/data/918251/000114036112027205/ex10_1.htm)\n\n  \n  \n \n\n10.4\n\n \n\nForm 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\n\n \n\n[Incorporated by reference to Exhibit 10.1 to Current Report on Form 8-K filed on August 12, 2013.](https://www.sec.gov/Archives/edgar/data/918251/000114036113031693/ex10_1.htm)\n\n  \n  \n \n\n10.5\n\n \n\nForm 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\n\n \n\n[Incorporated by reference to Exhibit 10.2 to Current Report on Form 8-K filed on August 12, 2013.](https://www.sec.gov/Archives/edgar/data/918251/000114036113031693/ex10_2.htm)\n\n  \n  \n \n\n10.6*\n\n \n\nRevolving 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\n\n \n\n[Incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on June 8, 2015.](https://www.sec.gov/Archives/edgar/data/918251/000114036115023482/ex10_1.htm)\n\n  \n  \n \n\n10.7\n\n \n\nFirst 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\n\n \n\n[Incorporated by reference to Exhibit 10.2 to the Quarterly Report on Form 10-Q filed on November 9, 2015.](https://www.sec.gov/Archives/edgar/data/918251/000114036115040193/ex10_2.htm)\n\n  \n  \n \n\n10.8\n\n \n\nConsent 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\n\n \n\n[Incorporated by reference to Exhibit 10.1 to Quarterly Report on Form 10-Q filed on August 9, 2016.](https://www.sec.gov/Archives/edgar/data/918251/000114036116075450/ex10_1.htm)\n\n \n\n56\n\n[Table of Contents](#tableOfContents0)\n\n \n\n     \n\nNumber\n \n\nDescription of Exhibit\n \n\nMethod of Filing\n\n  \n  \n \n\n10.9\n \n\nThird 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\n \n\n[Incorporated by reference to Exhibit 10.38 to Annual Report on Form 10-K filed on June 14, 2017.](https://www.sec.gov/Archives/edgar/data/918251/000114036117024968/ex10_38.htm)\n\n  \n  \n \n\n10.10\n \n\nFourth 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\n \n\n[Incorporated by reference to Exhibit 10.1 to Current Report on Form 8-K filed on April 27, 2017.](https://www.sec.gov/Archives/edgar/data/918251/000114036117017025/ex10_1.htm)\n\n  \n  \n \n\n10.11\n \n\nFifth 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\n \n\n[Incorporated by reference to Exhibit 10.1 to Current Report on Form 8-K filed on July 24, 2017.](https://www.sec.gov/Archives/edgar/data/918251/000114036117028467/ex10_1.htm)\n\n  \n  \n \n\n10.12*\n \n\nAmended 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\n \n\n[Incorporated by reference to Exhibit 10.1 to the Quarterly Report on Form 10-Q filed on August 9, 2018.](https://www.sec.gov/Archives/edgar/data/918251/000114036118036059/ex10_1.htm)\n\n  \n  \n \n\n10.13\n \n\nFirst Amendment to Amended and Restated Loan Agreement, dated as of November 14, 2018, among Motorcar Parts of America, Inc., D & V Electronics Ltd., each lender from time to time party thereto, and PNC Bank, National Association, as administrative agent\n \n\n[Incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on November 20, 2018.](https://www.sec.gov/Archives/edgar/data/918251/000114036118043483/ex10_1.htm)\n\n  \n  \n \n\n10.14\n \n\nAmendment No. 2 to Employment Agreement, dated as of February 5, 2019, between Motorcar Parts of America, Inc., and Selwyn Joffe\n \n\n[Incorporated by reference to Exhibit 10.3 to the Quarterly Report on Form 10-Q filed on February 11, 2019.](https://www.sec.gov/Archives/edgar/data/918251/000114036119002872/ex10_3.htm)\n\n  \n  \n \n\n10.15\n \n\nSecond Amendment to Amended and Restated Loan Agreement, dated as of June 4, 2019, among Motorcar Parts of America, Inc., D&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\n \n\n[Incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on June 7, 2019.](https://www.sec.gov/Archives/edgar/data/918251/000114036119010624/ex10_1.htm)\n\n  \n  \n \n\n10.16\n \n\nAmendment No. 3 to Employment Agreement, dated as of March 30, 2020, between Motorcar Parts of America, Inc., and Selwyn Joffe\n \n\n[Incorporated by reference to Exhibit 10.24 to the Annual Report on Form 10-K filed on June 15, 2020.](https://www.sec.gov/Archives/edgar/data/918251/000114036120013784/ex10_24.htm)\n\n \n\n57\n\n[Table of Contents](#tableOfContents0)\n\n     \n\nNumber\n \n\nDescription of Exhibit\n \n\nMethod of Filing\n\n  \n  \n \n\n10.17\n \n\nAmendment No. 4 to Employment Agreement, dated as of May 21, 2020, between Motorcar Parts of America, Inc., and Selwyn Joffe\n \n\n[Incorporated by reference to exhibit 10.1 to the Quarterly Report filed on August 10, 2020.](https://www.sec.gov/Archives/edgar/data/918251/000114036120017971/brhc10013996_ex10-1.htm)\n\n  \n  \n \n\n10.18\n \n\nThird Amendment to Amended and Restated Loan Agreement, dated as of May 28, 2021, among Motorcar Parts of America, Inc., D&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\n \n\n[Incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on June 2, 2021.](https://www.sec.gov/Archives/edgar/data/918251/000114036121019536/brhc10025281_ex10-1.htm)\n\n  \n  \n \n\n10.19\n \n\nAmendment No. 5 to Employment Agreement, dated as of June 18, 2021, between Motorcar Parts of America, Inc., and Selwyn Joffe\n \n\n[Incorporated by reference to Exhibit 10.1 to Quarterly Report on Form 10-Q filed on August 9, 2021.](https://www.sec.gov/Archives/edgar/data/918251/000114036121027542/brhc10027591_ex10-1.htm)\n\n  \n  \n \n\n10.20\n \n\nFourth Amendment to Amended and Restated Loan Agreement, dated as of November 3, 2022, among Motorcar Parts of America, Inc., D&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\n \n\n[Incorporated by reference to Exhibit 10.1 to the Quarterly Report on Form 10-Q filed on November 9, 2022.](https://www.sec.gov/Archives/edgar/data/918251/000114036122040695/brhc10043686_ex10-1.htm)\n\n  \n  \n \n\n10.21\n \n\nFifth Amendment to Amended and Restated Loan Agreement, dated as of February 3, 2023, among Motorcar Parts of America, Inc., D&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\n \n\n[Incorporated by reference to Exhibit 10.2 to the Quarterly Report on Form 10-Q filed on February 9, 2023.](https://www.sec.gov/Archives/edgar/data/918251/000114036123005507/brhc10047386_ex10-2.htm)\n\n  \n  \n \n\n10.22\n \n\nNote Purchase Agreement\n \n\n[Incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on March 31, 2023.](https://www.sec.gov/Archives/edgar/data/918251/000114036123015360/brhc10050670_ex10-1.htm)\n\n  \n  \n \n\n10.23\n \n\nRegistration Rights Agreement\n \n\n[Incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K filed on March 31, 2023.](https://www.sec.gov/Archives/edgar/data/918251/000114036123015360/brhc10050670_ex10-2.htm)\n\n  \n  \n \n\n10.24\n \n\nSixth Amendment to Amended and Restated Loan Agreement, dated as of May 28, 2021, among Motorcar Parts of America, Inc., D & 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\n \n\n[Incorporated by reference to Exhibit 10.3 to the Current Report on Form 8-K filed on March 31, 2023.](https://www.sec.gov/Archives/edgar/data/918251/000114036123015360/brhc10050670_ex10-3.htm)\n\n  \n  \n \n\n10.25\n \n\nAmendment No. 6 to Employment Agreement, dated March 29, 2023, between Motorcar Parts of America, Inc. and Selwyn Joffe.\n \n\n[Incorporated by reference to Exhibit 10.4 to the Current Report on Form 8-K filed on March 31, 2023.](https://www.sec.gov/Archives/edgar/data/918251/000114036123015360/brhc10050670_ex10-4.htm)\n\n \n\n58\n\n[Table of Contents](#tableOfContents0)\n\n     \n\n10.26\n \n\nFirst Amendment to Note Purchase Agreement\n \n\n[Incorporated by reference to Exhibit 10.26 to the Annual Report on Form 10-K filed on June 14, 2023.](https://www.sec.gov/Archives/edgar/data/918251/000114036123029664/brhc20054204_ex10-26.htm)\n\n  \n  \n \n\n10.27\n \n\nSeventh Amendment to Amended and Restated Loan Agreement, dated as of August 3, 2023, among Motorcar Parts of America, Inc., D & 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\n \n\n[Incorporated by reference to Exhibit 10.1 to the Quarterly Report on Form 10-Q filed on August 9, 2023.](https://www.sec.gov/Archives/edgar/data/918251/000114036123038793/brhc20056962_ex10-1.htm)\n\n  \n  \n \n\n10.28\n \n\nSecond Amendment to the Note Purchase Agreement\n \n\n[Incorporated by reference to Exhibit 10.2 to the Quarterly Report on Form 10-Q filed on August 9, 2023.](https://www.sec.gov/Archives/edgar/data/918251/000114036123038793/brhc20056962_ex10-2.htm)\n\n  \n  \n \n\n10.29\n \n\nEighth Amendment to Amended and Restated Loan Agreement, dated as of December 12, 2023, among Motorcar Parts of America, Inc., D & 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\n \n\n[Incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on December 13, 2023.](https://www.sec.gov/Archives/edgar/data/918251/000114036123057421/ef20016499_ex10-1.htm)\n\n  \n  \n \n\n19.1\n \n\nInsider Trading Policy\n \n\n[Incorporated by reference to Exhibit 19.0 to the Annual Report on Form 10-K filed on June 9, 2025.](https://www.sec.gov/Archives/edgar/data/918251/000114036125021940/ef20046978_ex19.htm)\n\n  \n  \n \n\n[21.1](ef20070436_ex21-1.htm)\n \n\nList of Subsidiaries\n \n\nFiled herewith.\n\n  \n  \n \n\n[23.1](ef20070436_ex23-1.htm)\n \n\nConsent of Independent Registered Public Accounting Firm Ernst & Young LLP\n \n\nFiled herewith.\n\n  \n  \n \n\n[31.1](ef20070436_ex31-1.htm)\n \n\nCertification of Chief Executive Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002\n \n\nFiled herewith.\n\n  \n  \n \n\n[31.2](ef20070436_ex31-2.htm)\n \n\nCertification of Chief Financial Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002\n \n\nFiled herewith.\n\n  \n  \n \n\n[31.3](ef20070436_ex31-3.htm)\n \n\nCertification of Chief Accounting Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002\n \n\nFiled herewith.\n\n  \n  \n \n\n[32.1](ef20070436_ex32-1.htm)\n \n\nCertifications of Chief Executive Officer, Chief Financial Officer and Chief Accounting Officer pursuant to Section 906 of the Sarbanes Oxley Act of 2002\n \n\nFiled herewith.\n\n  \n  \n \n\n[97.1](ef20070436_ex97-1.htm)\n \n\nPolicy for Recovery of Erroneously Awarded Compensation\n \n\nFiled herewith.\n\n \n\n59\n\n[Table of Contents](#tableOfContents0)\n\n101.INS\n \n\nInline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the XBRL document)\n \n\nFiled herewith.\n\n101.SCM\n \n\nInline XBRL Taxonomy Extension Schema Document\n \n\nFiled herewith.\n\n101.CAL\n \n\nInline XBRL Taxonomy Extension Calculation Linkbase Document\n \n\nFiled herewith.\n\n101.DEF\n \n\nInline XBRL Taxonomy Extension Definition Linkbase Document\n \n\nFiled herewith.\n\n101.LAB\n \n\nInline XBRL Taxonomy Extension Label Linkbase Document\n \n\nFiled herewith.\n\n101.PRE\n \n\nInline XBRL Taxonomy Extension Presentation Linkbase Document\n \n\nFiled herewith.\n\n104\n \n\nCover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101)\n \n\nFiled herewith.\n\n \n\n*\n\nPortions of this exhibit have been granted confidential treatment by the SEC.\n\n \n\nThe 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."}