{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-028532","form_type":"8-K","ticker":"ARAY","cik":"0001138723","company_name":"ACCURAY INC","filed_at":"2026-08-19T20:04:50+00:00","discovered_at":"2026-08-19T20:06:00.691968+00:00","generated_at":"2026-08-19T20:06:21.765949+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 Q4 revenue down 21% YoY; FY26 net loss $49.2M; TCW financing closes","bullets":["Q4 revenue $100.9M (-21% YoY); product revenue $40.8M (-42%), service revenue $60.1M (+6%).","Q4 net loss $1.9M ($0.02/share) vs prior-year income $1.1M; adjusted EBITDA $12.9M vs $9.4M.","FY26 net loss $49.2M ($0.40/share) vs $1.6M loss; revenue $401.9M (-12%); adjusted EBITDA $10.6M vs $28.3M.","Transformation plan delivered >$20M cost/margin improvement in FY26, exceeding $12M target; TCW financing strengthens liquidity, reduces leverage.","No FY27 revenue or EBITDA guidance given due to geopolitical, tariff, and China/Middle East uncertainty; service growth expected."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-028532","json":"https://secwatch.observer/filing/0001437749-26-028532.json","markdown":"https://secwatch.observer/filing/0001437749-26-028532.md","text":"https://secwatch.observer/filing/0001437749-26-028532.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1138723/000143774926028532/0001437749-26-028532-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1138723/000143774926028532/aray20260508_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-19T20:06:21.765949+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"}