{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-009384","form_type":"8-K","ticker":"ARAY","cik":"0001138723","company_name":"ACCURAY INC","filed_at":"2024-01-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.498295+00:00","generated_at":"2026-06-06T12:56:47.042637+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Accuray Q2 revenue falls 7% to $107.2M, net loss widens; orders up 19%","bullets":["GAAP net loss $9.6M ($0.10/sh) vs $1.9M loss a year ago; adjusted EBITDA $2.0M down from $8.5M.","Gross orders $93.9M (+19% YoY), book-to-bill 1.8; backlog $492.1M.","Service revenue $55.7M (+8% YoY); product revenue $51.5M (-19% YoY).","Cash and equivalents $73.2M, down $16.7M from June 30, 2023.","FY24 revenue and adjusted EBITDA guidance reaffirmed."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-009384","json":"https://secwatch.observer/filing/0000950170-24-009384.json","markdown":"https://secwatch.observer/filing/0000950170-24-009384.md","text":"https://secwatch.observer/filing/0000950170-24-009384.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1138723/000095017024009384/0000950170-24-009384-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1138723/000095017024009384/aray-20240131.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T12:56:47.042637+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"411b3de953f169d20d7ffe97d3a56e8adfb6f4c0","claim":"ACCURAY INC reported second quarter ended December 31, 2023 results: revenue $107.2 million, net income net loss of $9.6 million, EPS $0.10 per share. Guidance reaffirmed.","evidence_excerpt":"Incorporated (NASDAQ: ARAY) today reported financial results for the second quarter and six-months ended December 31, 2023. Second Quarter Fiscal 2024 Summary • Net revenue of $107.2 million increased 3 percent sequentially and decreased 7 percent from the same period in the prior fiscal year. Net revenue on a constant currency basis was $106.0 million, which","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1138723/000095017024009384/0000950170-24-009384-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter ended December 31, 2023"},{"label":"Revenue","value":"$107.2 million"},{"label":"Net income","value":"net loss of $9.6 million"},{"label":"EPS","value":"$0.10 per share"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}