---
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"
generated_at: "2026-05-14T22:32:04.353662+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Accuray Q3 revenue down 7% to $104.8M; net loss $11.8M; withdraws FY2026 guidance

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-015198
- JSON: https://secwatch.observer/filing/0001437749-26-015198.json
- Plain text: https://secwatch.observer/filing/0001437749-26-015198.txt

## Key facts
- Earnings Releases
  ACCURAY INC reported third quarter ended March 31, 2026 results: revenue $104.8 million, net income $11.8 million, EPS $0.09 per share.
  - Period: third quarter ended March 31, 2026
  - Revenue: $104.8 million
  - Net income: $11.8 million
  - EPS: $0.09 per share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1138723/000143774926015198/0001437749-26-015198-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.