{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-051248","form_type":"8-K","ticker":"ARAY","cik":"0001138723","company_name":"ACCURAY INC","filed_at":"2024-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.430720+00:00","generated_at":"2026-06-03T02:05:12.958960+00:00","sec_items":["1.01","2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Accuray Q3 revenue down 14% to $101.1M; net loss $6.3M vs prior income $0.6M","bullets":["Net revenue $101.1M (-14% YoY); product $49.6M, service $51.5M.","GAAP net loss $6.3M ($0.06/share) vs prior-year net income $0.6M ($0.01/share).","Adjusted EBITDA $1.1M vs $8.3M; gross margin 28.7% vs 32.8% YoY.","Gross orders $89.1M (+21% YoY); book-to-bill 1.8; backlog $503.2M.","Credit agreement amendment allows up to $2.6M restructuring and $6.8M cost savings add-back to EBITDA."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-051248","json":"https://secwatch.observer/filing/0000950170-24-051248.json","markdown":"https://secwatch.observer/filing/0000950170-24-051248.md","text":"https://secwatch.observer/filing/0000950170-24-051248.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1138723/000095017024051248/0000950170-24-051248-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1138723/000095017024051248/aray-20240425.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T02:05:12.958960+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":"a86d5a8dddc3eca0c4ad58473e47847eebeca60f","claim":"ACCURAY INC reported the third quarter ended March 31, 2024 results: revenue $101.1 million, net income $6.3 million, EPS $0.06 per share.","evidence_excerpt":"Incorporated (NASDAQ: ARAY) today reported financial results for the third quarter and nine-months ended March 31, 2024. Third Quarter Fiscal 2024 Summary • Net revenue of $101.1 million decreased 14 percent from the same period in the prior fiscal year. Net revenue on a constant currency basis was $102.4 million, which represented a 13 percent decrease from the","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1138723/000095017024051248/0000950170-24-051248-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter ended March 31, 2024"},{"label":"Revenue","value":"$101.1 million"},{"label":"Net income","value":"$6.3 million"},{"label":"EPS","value":"$0.06 per share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"f51f287565bcf44dc082fa5da0a8054f859d1259","claim":"ACCURAY INC reported the first nine months of fiscal 2024 results: revenue $312.3 million, net income $18.9 million, EPS $0.19 per share.","evidence_excerpt":"1.8 in the third quarter of fiscal 2024, compared to a book to bill ratio of 1.2 in the same period in the prior fiscal year. Fiscal Nine Months 2024 Summary • Net revenue of $312.3 million decreased 5 percent from the same period in the prior fiscal year. Net revenue on a constant currency basis was $311.2 million, which represented a 6 percent decrease from the","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1138723/000095017024051248/0000950170-24-051248-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first nine months of fiscal 2024"},{"label":"Revenue","value":"$312.3 million"},{"label":"Net income","value":"$18.9 million"},{"label":"EPS","value":"$0.19 per share"},{"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"}