{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-015198","form_type":"8-K","ticker":"ARAY","cik":"0001138723","company_name":"ACCURAY INC","filed_at":"2026-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.001287+00:00","generated_at":"2026-05-14T22:32:04.353662+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Accuray Q3 revenue down 7% to $104.8M; net loss $11.8M; withdraws FY2026 guidance","bullets":["Net loss of $11.8M ($0.09 per share) vs $1.3M loss YoY; Adjusted EBITDA $3.8M vs $6.0M.","Product revenue fell 13% to $49.7M; service revenue down 1% to $55.1M.","Gross margin 24.1% vs 27.9% YoY; operating expenses include $6.5M restructuring charges.","Order backlog $356.2M, down 21% YoY; gross product orders $48.5M vs $71.2M.","Withdrew FY2026 guidance due to Middle East geopolitical uncertainty impacting shipments; transformation plan delivered $10M in cost savings ahead of $12M target."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-015198","json":"https://secwatch.observer/filing/0001437749-26-015198.json","markdown":"https://secwatch.observer/filing/0001437749-26-015198.md","text":"https://secwatch.observer/filing/0001437749-26-015198.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1138723/000143774926015198/0001437749-26-015198-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1138723/000143774926015198/aray20260220_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T22:32:04.353662+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":"aa4658b56f62ab100acd407f42e1719560411354","claim":"ACCURAY INC reported third quarter ended March 31, 2026 results: revenue $104.8 million, net income $11.8 million, EPS $0.09 per share.","evidence_excerpt":"as it relates to total net revenue and Adjusted EBITDA, and revisit our outlook when we report fiscal fourth quarter results.” Fiscal Third Quarter Results Total net revenue was $104.8 million in the third quarter of fiscal 2026, or a decrease of 7 percent, as compared to $113.2 million in the prior fiscal year third quarter. Product revenue was $49.7 million in the","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1138723/000143774926015198/0001437749-26-015198-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter ended March 31, 2026"},{"label":"Revenue","value":"$104.8 million"},{"label":"Net income","value":"$11.8 million"},{"label":"EPS","value":"$0.09 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"}