ACCURAY INC
ACCURAY INC
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Financial Statements
Values in Millions ($) | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 | 2023-12-31 | 2023-09-30 | 2023-06-30 | Subscriber-only column | Subscriber-only column | Subscriber-only column | Subscriber-only column | Data beyond 3 years is for subscribers only. Unlock 17+ years of financial data Start 7-day free trial |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Assets | |||||||||||||||||
Assets Current | |||||||||||||||||
Cash And Cash Equivalents At Carrying Value | 38 | 41 | 63 | 57 | 78 | 63 | 59 | 69 | 60 | 73 | 77 | 89 | |||||
Restricted Cash And Cash Equivalents At Carrying V… | - | - | 1 | 1 | 1 | 1 | 0 | 0 | 1 | 0 | 1 | 1 | |||||
Receivables Net Current | - | - | 54 | 83 | 78 | 87 | 92 | 92 | 73 | 77 | 77 | 75 | |||||
Restricted Cash Current | 0 | 1 | 1 | 1 | - | - | - | 0 | - | - | - | - | |||||
Inventory Net | 157 | 151 | 156 | 141 | 146 | 149 | 155 | 138 | 160 | 155 | 150 | 145 | |||||
Prepaid Expense And Other Assets Current | 33 | 37 | 29 | 34 | 29 | 25 | 21 | 23 | 19 | 25 | 29 | 28 | |||||
Deferred Costs Current | 0 | 2 | 0 | 2 | 1 | 0 | 2 | 1 | 1 | 0 | 1 | 1 | |||||
Assets Current | 293 | 292 | 304 | 317 | 333 | 326 | 330 | 323 | 314 | 331 | 334 | 338 | |||||
Assets Noncurrent | |||||||||||||||||
Property Plant And Equipment Net | 29 | 29 | 29 | 29 | 27 | 27 | 25 | 25 | 25 | 26 | 25 | 21 | |||||
Investments In Affiliates Subsidiaries Associates … | 6 | 6 | 4 | 5 | 9 | 13 | 6 | 10 | 14 | 15 | 13 | 15 | |||||
Operating Lease Right Of Use Asset | 29 | 33 | 32 | 33 | 34 | 32 | 33 | 34 | 29 | 23 | 24 | 26 | |||||
Goodwill | 58 | 58 | 58 | 58 | 58 | 58 | 58 | 58 | 58 | 58 | 58 | 58 | |||||
Finite Lived Intangible Assets Net | - | - | - | - | - | - | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Restricted Cash And Cash Equivalents Noncurrent | - | - | 6 | 4 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||
Restricted Cash Noncurrent | 6 | 6 | 6 | 4 | - | - | - | 1 | - | - | - | - | |||||
Other Assets Noncurrent | 26 | 26 | 24 | 24 | 21 | 22 | 20 | 18 | 22 | 22 | 21 | 20 | |||||
Assets | 448 | 448 | 457 | 470 | 484 | 478 | 473 | 469 | 463 | 476 | 477 | 479 | |||||
Liabilities And Stockhold… | |||||||||||||||||
Liabilities Current | |||||||||||||||||
Accounts Payable Current | 53 | 44 | 42 | 34 | 46 | 54 | 50 | 50 | 44 | 39 | 35 | 34 | |||||
Employee Related Liabilities Current | 17 | 15 | 14 | 15 | 13 | 19 | 18 | 17 | 22 | 21 | 26 | 24 | |||||
Operating Lease Liability Current | 8 | 8 | 7 | 7 | 7 | 8 | 7 | 6 | 5 | 6 | 6 | 4 | |||||
Other Accrued Liabilities Current | 26 | 31 | 26 | 29 | 35 | 28 | 25 | 29 | 31 | 36 | 37 | 38 | |||||
Contract With Customer Liability Current | 79 | 79 | 80 | 82 | 82 | 72 | 81 | 72 | 74 | 77 | 72 | 72 | |||||
Short Term Borrowings | - | - | 13 | 13 | 8 | 8 | 8 | 8 | 7 | 7 | 6 | 6 | |||||
Long Term Debt Current | 11 | 11 | 13 | 13 | - | - | - | 8 | - | - | - | - | |||||
Liabilities Current | 206 | 199 | 195 | 193 | 203 | 201 | 202 | 195 | 198 | 209 | 201 | 199 | |||||
Liabilities Noncurrent | |||||||||||||||||
Operating Lease Liability Noncurrent | 29 | 30 | 31 | 32 | 33 | 30 | 32 | 32 | 28 | 22 | 23 | 24 | |||||
Other Liabilities Noncurrent | 7 | 6 | 5 | 5 | 6 | 6 | 7 | 7 | 5 | 5 | 5 | 5 | |||||
Warrants And Rights Outstanding | - | - | 10 | 8 | - | - | - | 0 | - | - | - | - | |||||
Derivative Liabilities Noncurrent | 3 | 6 | 10 | 8 | - | - | - | 0 | - | - | - | - | |||||
Contract With Customer Liability Noncurrent | 27 | 28 | 26 | 27 | 26 | 25 | 24 | 24 | 24 | 25 | 27 | 27 | |||||
Long Term Debt Noncurrent | 134 | 125 | 127 | 124 | 166 | 168 | 162 | 164 | 166 | 168 | 170 | 172 | |||||
Liabilities | 406 | 395 | 395 | 389 | 435 | 430 | 428 | 424 | 421 | 429 | 426 | 426 | |||||
Stockholders Equity | |||||||||||||||||
Preferred Stock Value | - | - | - | - | - | - | - | - | - | - | - | 0 | |||||
Common Stock Value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Additional Paid In Capital Common Stock | - | - | 605 | 602 | 575 | 572 | 569 | 567 | 564 | 561 | 558 | 555 | |||||
Additional Paid In Capital | 611 | 609 | 605 | 602 | - | - | - | 567 | - | - | - | - | |||||
Accumulated Other Comprehensive Income Loss Net Of… | -3 | -1 | -2 | -2 | -5 | -5 | -2 | -4 | -2 | 1 | -2 | 0 | |||||
Retained Earnings Accumulated Deficit | -567 | -555 | -541 | -519 | -520 | -519 | -522 | -518 | -521 | -515 | -505 | -502 | |||||
Stockholders Equity | 42 | 53 | 62 | 81 | 50 | 48 | 45 | 45 | 41 | 48 | 51 | 54 | |||||
Liabilities And Stockholders Equity | 448 | 448 | 457 | 470 | 484 | 478 | 473 | 469 | 463 | 476 | 477 | 479 | |||||
Accounts Receivable | - | - | 10 | 28 | -7 | -11 | 37 | 25 | -2 | -2 | 22 | 10 | |||||
Prepaid Expenses And Other Current Assets | - | - | 0 | 0 | -0 | 0 | 0 | 1 | -0 | -0 | 0 | 0 | |||||
Corporate Joint Venture | - | - | - | - | - | - | - | - | 17 | -22 | 22 | 0 | |||||
Allowance For Doubtful Accounts Receivable Current | 1 | 1 | 1 | 0 | 1 | 1 | 2 | 2 | 3 | 3 | 3 | 3 | |||||
Accounts Receivable Net Current | 65 | 61 | 54 | 83 | - | - | - | 92 | - | - | - | - | |||||
Common Stock Par Or Stated Value Per Share | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | 0.001 | |||||
Common Stock Shares Authorized | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | |||||
Common Stock Shares Issued | 119 | 119 | 113 | 113 | 103 | 103 | 100 | 100 | 99 | 99 | 97 | 97 | |||||
Shares Outstanding | 119 | 119 | 113 | 113 | 103 | 103 | 100 | 100 | 99 | 99 | 97 | 97 | |||||
Preferred Stock Par Or Stated Value Per Share | - | - | - | - | - | - | - | 0.001 | - | - | - | 0.001 | |||||
Preferred Stock Shares Authorized | - | - | - | - | - | - | - | 5 | - | - | - | 5 | |||||
Preferred Stock Shares Issued | - | - | - | - | - | - | - | 0 | - | - | - | 0 | |||||
Preferred Stock Shares Outstanding | - | - | - | - | - | - | - | 0 | - | - | - | 0 | |||||
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Earnings Market Reaction
| Fiscal Year | Q1 1 Month | Q1 2 Month | Q1 3 Month | Q2 1 Month | Q2 2 Month | Q2 3 Month | Q3 1 Month | Q3 2 Month | Q3 3 Month | Q4 1 Month | Q4 2 Month | Q4 3 Month |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2026 | -25.52% | -42.76% | -43.45% | -27.45% | -23.53% | -25.49% | -20.83% | -45.83% | -50.00% | - | - | - |
| 2025 | 9.85% | -9.85% | 12.32% | -19.28% | -26.91% | -36.55% | 14.60% | -10.95% | -2.19% | 7.05% | 8.33% | -33.33% |
| 2024 | -6.96% | 3.66% | 0.73% | 5.67% | 0.00% | -11.34% | 5.99% | 8.98% | 14.97% | -3.68% | 13.16% | 5.79% |
| 2023 | - | - | - | - | - | - | 5.87% | 8.10% | 17.32% | 1.87% | -3.37% | 4.12% |
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Performance and Valuation Metrics
Metrics | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 | 2023-12-31 | 2023-09-30 | 2023-06-30 | Subscriber-only column | Subscriber-only column | Subscriber-only column | Subscriber-only column | Data beyond 3 years is for subscribers only. Unlock 17+ years of financial data Start 7-day free trial |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Liquidity Ratios | |||||||||||||||||
| Current Ratio | 1.42 | 1.47 | 1.56 | 1.65 | 1.64 | 1.62 | 1.63 | 1.66 | 1.58 | 1.58 | 1.66 | 1.70 | |||||
| Quick Ratio | 0.50 | 0.52 | 0.61 | 0.74 | 0.78 | 0.75 | 0.76 | 0.83 | 0.68 | 0.72 | 0.77 | 0.83 | |||||
| Working Capital | 87.37M | 92.95M | 108.99M | 124.89M | 130.03M | 124.44M | 127.74M | 127.97M | 115.52M | 121.86M | 132.70M | 139.40M | |||||
Leverage & Debt | |||||||||||||||||
| Debt to Equity | 9.73 | 7.39 | 6.38 | 4.79 | 8.77 | 8.99 | 9.46 | 9.39 | 10.26 | 9.00 | 8.36 | 7.93 | |||||
| Interest Coverage TTM | -0.98 | -0.77 | -0.07 | 0.61 | 0.90 | 0.41 | -0.33 | 0.04 | -0.78 | 0.02 | 2.32 | - | |||||
| Debt Ratio | 0.91 | 0.88 | 0.86 | 0.83 | 0.90 | 0.90 | 0.90 | 0.90 | 0.91 | 0.90 | 0.89 | 0.89 | |||||
Efficiency & Turnover | |||||||||||||||||
| Asset Turnover TTM | 0.92 | 0.94 | 0.97 | 0.98 | 0.98 | 0.95 | 0.94 | 0.94 | 0.92 | 0.95 | 0.96 | 0.94 | |||||
| Days Sales Outstanding TTM | 60.79 | 61.91 | 59.16 | 69.73 | 59.37 | 66.32 | 69.50 | 68.16 | 63.79 | 67.94 | 61.93 | 68.99 | |||||
| Receivables Turnover TTM | 6.00 | 5.90 | 6.17 | 5.23 | 6.15 | 5.50 | 5.25 | 5.36 | 5.72 | 5.37 | 5.89 | 5.29 | |||||
Per Share Metrics | |||||||||||||||||
| Diluted EPS TTM | - | -0.29 | -0.16 | -0.02 | 0.01 | -0.04 | -0.16 | -0.16 | -0.22 | -0.15 | -0.07 | -0.10 | |||||
| Free Cash Flow Per Share TTM | -0.21 | -0.02 | 0.15 | -0.01 | 0.19 | -0.07 | -0.14 | -0.16 | -0.24 | 0.08 | -0.06 | 0.03 | |||||
| Dividend Per Share TTM | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||
Margin Metrics | |||||||||||||||||
| Gross Profit Margin TTM | 26.81% | 27.74% | 30.84% | 32.05% | 31.48% | 31.75% | 31.04% | 32.01% | 33.01% | 33.92% | 34.91% | 34.40% | |||||
| Operating Profit Margin TTM | -6.47% | -4.03% | -0.29% | 1.71% | 2.24% | 1.06% | -0.87% | 0.11% | -1.57% | 0.02% | 1.49% | 0.53% | |||||
| Net Profit Margin TTM | -10.76% | -8.15% | -4.28% | -0.35% | 0.14% | -0.96% | -3.72% | -3.48% | -4.99% | -3.25% | -1.49% | -2.07% | |||||
Growth Metrics | |||||||||||||||||
| Net Revenue Growth (1Y) | -7.88% | -3.57% | 1.51% | 2.68% | 8.06% | 1.26% | -2.37% | -0.24% | -2.00% | 7.20% | 8.60% | 4.12% | |||||
| Net Income Growth (1Y) | -6,954.38% | 714.78% | 16.85% | -89.77% | -103.13% | -69.95% | 143.09% | 67.51% | 111.16% | 23.06% | -30.38% | 73.56% | |||||
| EPS Growth (1Y) | -5,769.99% | 582.98% | -1.54% | -90.21% | -103.02% | -71.02% | 134.19% | 61.74% | 103.34% | 19.02% | -32.57% | 68.45% | |||||
Valuation Metrics | |||||||||||||||||
| P/E TTM | -1.05 | -2.78 | -10.28 | -88.49 | 273.49 | -45.92 | -10.91 | -11.51 | -11.40 | -19.02 | -38.62 | -39.57 | |||||
| P/B TTM | 1.16 | 1.86 | 3.21 | 1.73 | 3.71 | 4.19 | 3.99 | 3.97 | 5.96 | 5.81 | 5.16 | 6.84 | |||||
| P/S TTM | 0.11 | 0.23 | 0.44 | 0.31 | 0.40 | 0.44 | 0.41 | 0.40 | 0.57 | 0.62 | 0.58 | 0.82 | |||||
| Market Cap | 48.48M | 99.20M | 198.64M | 140.79M | 184.06M | 200.78M | 180.40M | 178.86M | 245.02M | 276.71M | 262.63M | 367.20M | |||||
| Enterprise Value | 155.59M | 193.79M | 288.32M | 227.91M | 277.60M | 310.91M | 289.51M | 288.38M | 356.36M | 376.97M | 359.96M | 453.28M | |||||
Calculated Values | |||||||||||||||||
| Free Cash Flow TTM | -25.84M | -2.66M | 17.28M | -1.41M | 19.03M | -6.97M | -14.24M | -15.51M | -24.08M | 7.64M | -5.53M | 2.93M | |||||
| Net Debt | 107.11M | 94.59M | 89.68M | 87.12M | 93.54M | 110.13M | 109.11M | 109.52M | 111.34M | 100.27M | 97.33M | 86.08M | |||||
Per-Share and Margin | |||||||||||||||||
| EPS TTM | |||||||||||||||||
| Adjusted EPS TTM | |||||||||||||||||
| Cash Flow Per Share TTM | |||||||||||||||||
| Pretax Margin TTM | |||||||||||||||||
| Stock Comp to Revenue TTM | |||||||||||||||||
Turnover Ratios and Averages | |||||||||||||||||
| Average Assets | |||||||||||||||||
| Average Equity | |||||||||||||||||
| Average Inventory | |||||||||||||||||
| Average Receivables | |||||||||||||||||
| Average Accounts Payables | |||||||||||||||||
| Inventory Turnover TTM | |||||||||||||||||
| Payables Turnover TTM | |||||||||||||||||
| Days Inventory Outstanding TTM | |||||||||||||||||
| Days Payables Outstanding TTM | |||||||||||||||||
| Cash Conversion Cycle TTM | |||||||||||||||||
| Working Capital to Revenue | |||||||||||||||||
| Deferred Revenue to Revenue | |||||||||||||||||
Growth Rates | |||||||||||||||||
| Total Assets Growth (1Y) | |||||||||||||||||
| Total Assets Growth (3Y) | |||||||||||||||||
| Total Assets Growth (5Y) | |||||||||||||||||
| Dividends Paid Growth (1Y) | |||||||||||||||||
| Dividends Paid Growth (3Y) | |||||||||||||||||
| Dividends Paid Growth (5Y) | |||||||||||||||||
| EPS Growth (3Y) | |||||||||||||||||
| EPS Growth (5Y) | |||||||||||||||||
| Net Income Growth (3Y) | |||||||||||||||||
| Net Income Growth (5Y) | |||||||||||||||||
| Net Profit Margin Growth (1Y) | |||||||||||||||||
| Net Profit Margin Growth (3Y) | |||||||||||||||||
| Net Profit Margin Growth (5Y) | |||||||||||||||||
| Net Revenue Growth (3Y) | |||||||||||||||||
| Net Revenue Growth (5Y) | |||||||||||||||||
| Deferred Revenue Growth (1Y) | |||||||||||||||||
| Retained Earnings Growth (1Y) | |||||||||||||||||
Credit, Liquidity, Returns, Payout | |||||||||||||||||
| Cash Ratio | |||||||||||||||||
| Net Working Capital | |||||||||||||||||
| Debt to EBITDA TTM | |||||||||||||||||
| Net Debt to EBITDA TTM | |||||||||||||||||
| Net Debt to Equity | |||||||||||||||||
| Altman A | |||||||||||||||||
| Altman B | |||||||||||||||||
| Altman C | |||||||||||||||||
| Altman D | |||||||||||||||||
| Altman E | |||||||||||||||||
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| ROA TTM | |||||||||||||||||
| ROE TTM | |||||||||||||||||
| NOPAT TTM | |||||||||||||||||
| ROIC TTM | |||||||||||||||||
| Effective Tax Rate TTM | |||||||||||||||||
| Payout Ratio TTM | |||||||||||||||||
| Dilution Ratio | |||||||||||||||||
| Retained Earnings to Equity | |||||||||||||||||
| Treasury Stock to Equity | |||||||||||||||||
| Treasury Stock Change (1Y) | |||||||||||||||||
| Accrued to Current Liabilities | |||||||||||||||||
Valuation Ratios | |||||||||||||||||
| P/CF TTM | |||||||||||||||||
| Dividend Yield TTM | |||||||||||||||||
| Free Cash Flow Yield TTM | |||||||||||||||||
| EV EBITDA TTM | |||||||||||||||||
| EV EBIT TTM | |||||||||||||||||
| Stock Compensation TTM | |||||||||||||||||
| Adjusted Net Income TTM | |||||||||||||||||
| Billings TTM | |||||||||||||||||
| Total Debt | |||||||||||||||||
| Invested Capital | |||||||||||||||||
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Insider Transactions
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Institutional Ownership
ACCURAY INC (ARAY) — SEC Financial Statements & Analysis
ACCURAY INC (ARAY) is a surgical & medical instruments & apparatus company, incorporated in DE. ACCURAY INC trades on Nasdaq as: ARAY. Based on its latest SEC filing (Form 10-Q, period ending 2026-03-31), ACCURAY INC reported a -7.88% year-over-year revenue growth, a Gross Profit Margin of 26.81% (TTM), a Debt-to-Equity ratio of 9.73x, a Price-to-Sales (P/S) ratio of 0.11x (TTM), a Price-to-Book (P/B) ratio of 1.16 (TTM), at a market cap of $48.48M. Figures below are sourced from SEC EDGAR, as-filed.
- Net Revenue TTM Growth 1Y
- -7.88%
- Gross Profit Margin TTM
- 26.81%
- Debt To Equity
- 9.73x
- P/S TTM
- 0.11x
- P/B TTM
- 1.16
- Market Cap
- $48.48M
Data as of 2026-03-31 · Source: SEC EDGAR
Frequently Asked Questions
What industry is ACCURAY INC in?
ACCURAY INC (ARAY) operates in the Surgical & Medical Instruments & Apparatus industry.
What is ARAY's market cap?
ACCURAY INC (ARAY) has a market capitalization of $48.48M as of 2026-03-31.
What exchange does ARAY trade on?
ACCURAY INC (ARAY) trades on the Nasdaq.
Where is ACCURAY INC incorporated?
ACCURAY INC is incorporated in DE.