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Side-by-side financial comparison of FOSTER L B CO (FSTR) and MOTORCAR PARTS OF AMERICA INC (MPAA). Click either name above to swap in a different company.

MOTORCAR PARTS OF AMERICA INC is the larger business by last-quarter revenue ($167.7M vs $160.4M, roughly 1.0× FOSTER L B CO). FOSTER L B CO runs the higher net margin — 1.5% vs 1.1%, a 0.4% gap on every dollar of revenue. On growth, FOSTER L B CO posted the faster year-over-year revenue change (25.1% vs -9.9%). FOSTER L B CO produced more free cash flow last quarter ($19.8M vs $-8.6M). Over the past eight quarters, FOSTER L B CO's revenue compounded faster (13.6% CAGR vs -5.9%).

Foster L B Co. is a U.S.-headquartered industrial manufacturing firm that develops, produces and distributes engineered access solutions, construction components, and rail infrastructure products. It serves commercial construction, transportation, and industrial end markets across North America and selected international regions.

Toyota Motor North America (TMNA) is the operating subsidiary that oversees all operations of the Toyota Motor Corporation in Canada, Mexico, and the United States. Its operations include research and development, manufacturing, sales, marketing, after sales and corporate functions, which are controlled by TMNA but sometimes executed by other subsidiaries and holding companies. The company is headquartered in Plano, Texas, with offices in several locations including Georgetown, Kentucky, Ann ...

FSTR vs MPAA — Head-to-Head

Bigger by revenue
MPAA
MPAA
1.0× larger
MPAA
$167.7M
$160.4M
FSTR
Growing faster (revenue YoY)
FSTR
FSTR
+35.0% gap
FSTR
25.1%
-9.9%
MPAA
Higher net margin
FSTR
FSTR
0.4% more per $
FSTR
1.5%
1.1%
MPAA
More free cash flow
FSTR
FSTR
$28.5M more FCF
FSTR
$19.8M
$-8.6M
MPAA
Faster 2-yr revenue CAGR
FSTR
FSTR
Annualised
FSTR
13.6%
-5.9%
MPAA

Income Statement — Q4 FY2025 vs Q3 FY2026

Metric
FSTR
FSTR
MPAA
MPAA
Revenue
$160.4M
$167.7M
Net Profit
$2.4M
$1.8M
Gross Margin
19.7%
19.6%
Operating Margin
4.9%
5.0%
Net Margin
1.5%
1.1%
Revenue YoY
25.1%
-9.9%
Net Profit YoY
1098.3%
-22.4%
EPS (diluted)
$0.22
$0.09

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
FSTR
FSTR
MPAA
MPAA
Q4 25
$160.4M
$167.7M
Q3 25
$138.3M
$221.5M
Q2 25
$143.6M
$188.4M
Q1 25
$97.8M
$193.1M
Q4 24
$128.2M
$186.2M
Q3 24
$137.5M
$208.2M
Q2 24
$140.8M
$169.9M
Q1 24
$124.3M
$189.5M
Net Profit
FSTR
FSTR
MPAA
MPAA
Q4 25
$2.4M
$1.8M
Q3 25
$4.4M
$-2.1M
Q2 25
$2.9M
$3.0M
Q1 25
$-2.1M
$-722.0K
Q4 24
$-242.0K
$2.3M
Q3 24
$35.9M
$-3.0M
Q2 24
$2.8M
$-18.1M
Q1 24
$4.4M
$1.3M
Gross Margin
FSTR
FSTR
MPAA
MPAA
Q4 25
19.7%
19.6%
Q3 25
22.5%
19.3%
Q2 25
21.5%
18.0%
Q1 25
20.6%
19.9%
Q4 24
22.3%
24.1%
Q3 24
23.8%
19.8%
Q2 24
21.7%
17.2%
Q1 24
21.1%
18.4%
Operating Margin
FSTR
FSTR
MPAA
MPAA
Q4 25
4.9%
5.0%
Q3 25
6.0%
7.4%
Q2 25
5.3%
10.7%
Q1 25
-2.0%
8.4%
Q4 24
2.4%
9.4%
Q3 24
5.3%
6.0%
Q2 24
3.2%
-3.8%
Q1 24
4.5%
6.4%
Net Margin
FSTR
FSTR
MPAA
MPAA
Q4 25
1.5%
1.1%
Q3 25
3.1%
-1.0%
Q2 25
2.0%
1.6%
Q1 25
-2.2%
-0.4%
Q4 24
-0.2%
1.2%
Q3 24
26.1%
-1.4%
Q2 24
2.0%
-10.6%
Q1 24
3.6%
0.7%
EPS (diluted)
FSTR
FSTR
MPAA
MPAA
Q4 25
$0.22
$0.09
Q3 25
$0.40
$-0.11
Q2 25
$0.27
$0.15
Q1 25
$-0.20
$-0.03
Q4 24
$-0.04
$0.11
Q3 24
$3.27
$-0.15
Q2 24
$0.26
$-0.92
Q1 24
$0.40
$0.06

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
FSTR
FSTR
MPAA
MPAA
Cash + ST InvestmentsLiquidity on hand
$4.3M
$19.6M
Total DebtLower is stronger
$42.6M
Stockholders' EquityBook value
$175.3M
$258.5M
Total Assets
$330.4M
$991.3M
Debt / EquityLower = less leverage
0.24×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
FSTR
FSTR
MPAA
MPAA
Q4 25
$4.3M
$19.6M
Q3 25
$3.4M
$17.7M
Q2 25
$4.2M
$14.5M
Q1 25
$2.6M
$11.3M
Q4 24
$2.5M
$12.7M
Q3 24
$3.1M
$12.3M
Q2 24
$4.0M
$9.4M
Q1 24
$3.1M
$15.8M
Total Debt
FSTR
FSTR
MPAA
MPAA
Q4 25
$42.6M
Q3 25
$58.6M
Q2 25
$81.4M
Q1 25
$82.3M
Q4 24
$46.8M
Q3 24
$68.4M
Q2 24
$87.0M
Q1 24
$77.9M
Stockholders' Equity
FSTR
FSTR
MPAA
MPAA
Q4 25
$175.3M
$258.5M
Q3 25
$174.8M
$258.5M
Q2 25
$174.4M
$260.1M
Q1 25
$170.8M
$257.7M
Q4 24
$178.3M
$262.7M
Q3 24
$181.9M
$264.0M
Q2 24
$147.1M
$267.2M
Q1 24
$144.6M
$285.1M
Total Assets
FSTR
FSTR
MPAA
MPAA
Q4 25
$330.4M
$991.3M
Q3 25
$333.9M
$990.0M
Q2 25
$349.9M
$973.4M
Q1 25
$342.8M
$957.6M
Q4 24
$334.6M
$949.5M
Q3 24
$344.5M
$986.2M
Q2 24
$333.3M
$978.0M
Q1 24
$326.4M
$1.0B
Debt / Equity
FSTR
FSTR
MPAA
MPAA
Q4 25
0.24×
Q3 25
0.33×
Q2 25
0.47×
Q1 25
0.48×
Q4 24
0.26×
Q3 24
0.38×
Q2 24
0.59×
Q1 24
0.54×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
FSTR
FSTR
MPAA
MPAA
Operating Cash FlowLast quarter
$22.2M
$-8.2M
Free Cash FlowOCF − Capex
$19.8M
$-8.6M
FCF MarginFCF / Revenue
12.3%
-5.2%
Capex IntensityCapex / Revenue
1.5%
0.2%
Cash ConversionOCF / Net Profit
9.18×
-4.63×
TTM Free Cash FlowTrailing 4 quarters
$25.2M
$27.7M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
FSTR
FSTR
MPAA
MPAA
Q4 25
$22.2M
$-8.2M
Q3 25
$29.2M
$21.9M
Q2 25
$10.4M
$10.0M
Q1 25
$-26.1M
$9.1M
Q4 24
$24.3M
$34.4M
Q3 24
$24.7M
$22.9M
Q2 24
$-5.0M
$-20.8M
Q1 24
$-21.4M
$-9.3M
Free Cash Flow
FSTR
FSTR
MPAA
MPAA
Q4 25
$19.8M
$-8.6M
Q3 25
$26.4M
$20.8M
Q2 25
$7.7M
$9.2M
Q1 25
$-28.7M
$6.2M
Q4 24
$22.3M
$33.7M
Q3 24
$21.7M
$22.3M
Q2 24
$-7.0M
$-21.3M
Q1 24
$-24.2M
$-9.8M
FCF Margin
FSTR
FSTR
MPAA
MPAA
Q4 25
12.3%
-5.2%
Q3 25
19.1%
9.4%
Q2 25
5.4%
4.9%
Q1 25
-29.4%
3.2%
Q4 24
17.4%
18.1%
Q3 24
15.8%
10.7%
Q2 24
-5.0%
-12.6%
Q1 24
-19.4%
-5.2%
Capex Intensity
FSTR
FSTR
MPAA
MPAA
Q4 25
1.5%
0.2%
Q3 25
2.0%
0.5%
Q2 25
1.9%
0.4%
Q1 25
2.6%
1.5%
Q4 24
1.5%
0.4%
Q3 24
2.2%
0.3%
Q2 24
1.5%
0.3%
Q1 24
2.2%
0.3%
Cash Conversion
FSTR
FSTR
MPAA
MPAA
Q4 25
9.18×
-4.63×
Q3 25
6.70×
Q2 25
3.61×
3.30×
Q1 25
Q4 24
15.00×
Q3 24
0.69×
Q2 24
-1.74×
Q1 24
-4.83×
-6.93×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

FSTR
FSTR

Rail Technologies And Services Segment$98.0M61%
Over Time Output Method$26.3M16%
Services$19.4M12%
Rail Technologies Products$10.0M6%
Over Time Input Method$8.3M5%

MPAA
MPAA

Reportable Segment Aggregation Before Other Operating Segment$156.3M93%
Other$11.4M7%

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