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Irvine-based Mazda North American Operations said 107 workers have volunteered for a buyout-package program offered to the automaker’s employees earlier this year.

The buyouts, effective July 2, include positions in sales, marketing, accounting, finance and human resources.

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Mazda said in March it was offering employees buyout packages, as part of a three-phrase restructuring taking place this year that will also include organizational changes.

Mazda Chief Executive Jim O’Sullivan cited a “challenging business environment” earlier this year as the reason for the restructuring.

The company’s Japan-based parent Mazda Motor Corp. struggled with declining sales and a widened loss for the year ended March 31.

Mazda Motor reported a loss of $1.3 billion for the year. Sales fell 12.6% to $24.7 billion.

The North American business saw a loss of $489.9 million for the year. Sales fell 9.4% to $6.9 billion.

Mazda North American vehicle sales were up 22.7% through April to 103,529 vehicles.