{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-002976","form_type":"8-K","ticker":"ARAY","cik":"0001138723","company_name":"ACCURAY INC","filed_at":"2026-02-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.608193+00:00","generated_at":"2026-05-16T04:49:06.859121+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Accuray Q2 net loss $0.11 per share; revenue down 12%; launches $25M transformation plan","bullets":["Total net revenue $102.2M, down 12% YoY; product revenue fell 26% to $45.0M, service revenue up 4% to $57.2M.","Net loss $13.8M ($0.11 diluted EPS) vs prior-year net income $2.5M ($0.02 EPS); adjusted EBITDA negative $1.9M.","CEO Steve La Neve announced transformational plan targeting ~$25M annualized operating profit improvement, including ~15% global workforce reduction.","Q2 restructuring charges $6.1M; ~$13M total restructuring charges expected for FY2026.","Updated FY2026 guidance: revenue $440-450M, adjusted EBITDA $22-25M; backlog $383.3M down 17% YoY."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-002976","json":"https://secwatch.observer/filing/0001437749-26-002976.json","markdown":"https://secwatch.observer/filing/0001437749-26-002976.md","text":"https://secwatch.observer/filing/0001437749-26-002976.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1138723/000143774926002976/0001437749-26-002976-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1138723/000143774926002976/aray20251117_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T04:49:06.859121+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}