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CarParts.com, Inc. – ‘10-K’ for 12/29/18 – ‘EX-23.1’

On:  Tuesday, 3/12/19, at 8:32pm ET   ·   As of:  3/13/19   ·   For:  12/29/18   ·   Accession #:  1558370-19-1882   ·   File #:  1-33264

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/13/19  CarParts.com, Inc.                10-K       12/29/18   83:11M                                    Toppan Merrill Bridge/FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.14M 
 2: EX-21.1     Subsidiaries List                                   HTML     30K 
 3: EX-23.1     Consent of Experts or Counsel                       HTML     27K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     32K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     31K 
 6: EX-32.1     Certification -- §906 - SOA'02                      HTML     28K 
 7: EX-32.2     Certification -- §906 - SOA'02                      HTML     27K 
14: R1          Document and Entity Information                     HTML     61K 
15: R2          Consolidated Balance Sheets                         HTML    112K 
16: R3          Consolidated Balance Sheets (Parenthetical)         HTML     54K 
17: R4          Consolidated Statements of Operations and           HTML    141K 
                Comprehensive Operations                                         
18: R5          Consolidated Statements of Stockholders’ Equity     HTML    122K 
19: R6          Consolidated Statements of Cash Flows               HTML    129K 
20: R7          Summary of Significant Accounting Policies and      HTML    161K 
                Nature of Operations                                             
21: R8          Fair Value Measurements                             HTML     36K 
22: R9          Property and Equipment, Net                         HTML     83K 
23: R10         Borrowings                                          HTML     46K 
24: R11         Stockholders' Equity and Share-Based Compensation   HTML    266K 
25: R12         Net Income (Loss) Per Share                         HTML     78K 
26: R13         Income Taxes                                        HTML    170K 
27: R14         Commitments and Contingencies                       HTML     64K 
28: R15         Employee Retirement Plan and Deferred Compensation  HTML     33K 
                Plan                                                             
29: R16         Quarterly Information (Unaudited)                   HTML    257K 
30: R17         Product Information                                 HTML     58K 
31: R18         Discontinued Operations                             HTML     42K 
32: R19         Summary of Significant Accounting Policies and      HTML    240K 
                Nature of Operations (Policies)                                  
33: R20         Summary of Significant Accounting Policies and      HTML    106K 
                Nature of Operations (Tables)                                    
34: R21         Property and Equipment, Net (Tables)                HTML     80K 
35: R22         Borrowings (Tables)                                 HTML     36K 
36: R23         Stockholders' Equity and Share-Based Compensation   HTML    251K 
                (Tables)                                                         
37: R24         Net Income (Loss) Per Share (Tables)                HTML     81K 
38: R25         Income Taxes (Tables)                               HTML    174K 
39: R26         Commitments and Contingencies (Tables)              HTML     51K 
40: R27         Quarterly Information (Unaudited) (Tables)          HTML    257K 
41: R28         Product Information (Tables)                        HTML     60K 
42: R29         Discontinued Operations (Tables)                    HTML     47K 
43: R30         Summary of Significant Accounting Policies and      HTML    134K 
                Nature of Operations - Additional Information                    
                (Details)                                                        
44: R31         Summary of Significant Accounting Policies and      HTML     43K 
                Nature of Operations - Long-Lived Assets and                     
                Intangibles Subject to Amortization (Details)                    
45: R32         Summary of Significant Accounting Policies and      HTML     38K 
                Nature of Operations - Allowance for Sales Returns               
                and Allowance for Doubtful Accounts (Details)                    
46: R33         Summary of Significant Accounting Policies and      HTML     34K 
                Nature of Operations - Aggregate Warranty                        
                Liabilities (Details)                                            
47: R34         Summary of Significant Accounting Policies and      HTML     32K 
                Nature of Operations - Goodwill and Intangible                   
                Assets (Details)                                                 
48: R35         Fair Value Measurements - Financial Assets Valued   HTML     31K 
                on Recurring Basis (Details)                                     
49: R36         Fair Value Measurements - Additional Information    HTML     30K 
                (Details)                                                        
50: R37         Property and Equipment, Net - Additional            HTML     69K 
                Information (Details)                                            
51: R38         Property and Equipment, Net - Summary of Property   HTML     53K 
                and Equipment (Details)                                          
52: R39         Property and Equipment, Net - Summary of Estimated  HTML     51K 
                Useful Lives of Property and Equipment (Details)                 
53: R40         Borrowings - Additional Information (Details)       HTML     66K 
54: R41         Borrowings - Present Value of Net Minimum Payments  HTML     39K 
                on Capital Leases (Details)                                      
55: R42         Stockholders' Equity and Share-Based Compensation   HTML     40K 
                - Treasury Stock (Details)                                       
56: R43         Stockholders' Equity and Share-Based Compensation   HTML     77K 
                - Series A Convertible Preferred Stock (Details)                 
57: R44         Stockholders' Equity and Share-Based Compensation   HTML     63K 
                - Share-Based Compensation Plan Information                      
                (Details)                                                        
58: R45         Stockholders' Equity and Share-Based Compensation   HTML     85K 
                - Summary of Stock Option Activity (Details)                     
59: R46         Stockholders' Equity and Share-Based Compensation   HTML     96K 
                - Summary of Stock Option Activity for AutoMD                    
                (Details)                                                        
60: R47         Stockholders' Equity and Share-Based Compensation   HTML     78K 
                - Restricted Stock Units (Details)                               
61: R48         Stockholders' Equity and Share-Based Compensation   HTML     49K 
                - Warrants (Details)                                             
62: R49         Stockholders' Equity and Share-Based Compensation   HTML     43K 
                - Summary of Assumptions Used for Fair Value of                  
                Option Grant (Details)                                           
63: R50         Stockholders' Equity and Share-Based Compensation   HTML     39K 
                - Summary of Share-based Compensation from                       
                Options, Warrants and Stock Awards (Details)                     
64: R51         Stockholders' Equity and Share-Based Compensation   HTML     36K 
                - Additional Information (Details)                               
65: R52         Net Income (Loss) Per Share - Computation of Basic  HTML     62K 
                and Diluted Net Loss Per Share (Detail)                          
66: R53         Net Income (Loss) Per Share - Anti-Dilutive         HTML     41K 
                Securities Excluded from Calculation of Diluted                  
                Earnings Per Share (Detail)                                      
67: R54         Income Taxes - Components of Income (Loss) From     HTML     38K 
                Continuing Operations (Details)                                  
68: R55         Income Taxes - Summary of Income Tax (Benefit)      HTML     62K 
                Provision (Details)                                              
69: R56         Income Taxes - Summary of Differences Between       HTML     54K 
                Income Tax Provision (Benefit) and Applied Federal               
                Statutory Rate (Details)                                         
70: R57         Income Taxes - Additional Information (Details)     HTML     69K 
71: R58         Income Taxes - Summary of Deferred Tax Assets and   HTML     67K 
                Deferred Tax Liabilities (Details)                               
72: R59         Income Taxes - Summary of State NOL Carryforwards   HTML     40K 
                Expiration Year (Details)                                        
73: R60         Commitments and Contingencies - Additional          HTML     81K 
                Information (Details)                                            
74: R61         Commitments and Contingencies - Summary of Minimum  HTML     34K 
                Lease Commitments under Non-Cancelable Operating                 
                Leases (Details)                                                 
75: R62         Commitments and Contingencies - Summary of Capital  HTML     46K 
                Lease Commitments (Details)                                      
76: R63         Employee Retirement Plan and Deferred Compensation  HTML     66K 
                Plan - Additional Information (Details)                          
77: R64         Quarterly Information (Unaudited) - Consolidated    HTML     88K 
                Statement of Income Data (Details)                               
78: R65         Product Information - Summary of Segment            HTML     45K 
                Percentages (Details)                                            
79: R66         Discontinued Operations - Summary of Discontinued   HTML     48K 
                Operations (Details)                                             
80: R67         Discontinued Operations - Narrative (Details)       HTML     41K 
82: XML         IDEA XML File -- Filing Summary                      XML    152K 
81: EXCEL       IDEA Workbook of Financial Reports                  XLSX    104K 
 8: EX-101.INS  XBRL Instance -- prts-20181229                       XML   2.99M 
10: EX-101.CAL  XBRL Calculations -- prts-20181229_cal               XML    239K 
11: EX-101.DEF  XBRL Definitions -- prts-20181229_def                XML    694K 
12: EX-101.LAB  XBRL Labels -- prts-20181229_lab                     XML   1.75M 
13: EX-101.PRE  XBRL Presentations -- prts-20181229_pre              XML   1.21M 
 9: EX-101.SCH  XBRL Schema -- prts-20181229                         XSD    188K 
83: ZIP         XBRL Zipped Folder -- 0001558370-19-001882-xbrl      Zip    217K 


‘EX-23.1’   —   Consent of Experts or Counsel


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  prts_Ex23_1  

EXHIBIT 23.1

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement (Nos. 333-226736, 333-143179, 333-149973, 333-158224, 333-165493, 333-173851, 333-204096, 333-212256, 333-210093 and 333 216671) on Form S-8 and Registration Statement (Nos. 333-163811, 333-188492, 333-197903 and 333-213223) on Form S 3 of U.S. Auto Parts Network, Inc. and subsidiaries of our report dated March 12, 2019, relating to our audits of the consolidated financial statements appearing in the Annual Report on Form 10-K of U.S. Auto Parts Network, Inc. and subsidiaries for the year ended December 29, 2018.

/s/ RSM US LLP

Los Angeles, CA

March 12,  2019



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed as of:3/13/198-K
Filed on:3/12/198-K
For Period end:12/29/18
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Filing Submission 0001558370-19-001882   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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