However, due to this regional shift of revenues into China and out of EIMEA, we had a $1.7 million higher margin deferral into future quarters, which impacted adjusted EBITDA. We expect to realize this margin as a positive adjusted EBITDA impact starting in the first half of fiscal 2026, as these products are delivered to their end customers. Now turning to the fiscal fourth quarter, total revenue for the quarter was approximately $128 million, down 5% year-over-year, driven by lower product revenue in our China and EIMEA businesses. Outside of these regions, we saw outstanding revenue performance in our APAC region, which was up 22%, driven by improved demand.

We were pleased to see a return to revenue growth in the Americas at 24%, with a solid conversion of backlog. Service revenue was a highlight for the quarter at $56.9 million, up 4% versus the prior year. We see tremendous opportunity in our service business for both revenue and margin expansion as we grow our installed base of customers. All regions showed installed base growth, with the exception of the U.S., which essentially remained flat.

From a regional perspective, the biggest highlights were 50% growth in orders in APAC and 34% year-over-year growth in Japan, followed by a 15% growth in China and a 12% growth in EIMEA. These were partly offset by slower order demand in the U.S., which was down as the replacement market had yet to recover in a meaningful way. Growth in the emerging markets where we have introduced new products like the Helix and Tomo C in China are seeing strong demand. These are among the highest growth markets in the world, which we are actively targeting and are an integral part of our growth plan in the next few years.

What went well
  • Full-year fiscal 2025 revenue reached a record $459 million, up 3% year-over-year, with international now representing about 80% of total revenue.
  • Service was a standout: fourth-quarter service revenue was $56.9 million, up 4%, and full-year service revenue rose 4% (the highest annual growth in several years), with contract revenue now about 90% of total service revenue.
  • Service gross margins improved roughly 9 points year-over-year in Q4 on lower parts consumption and successful pricing initiatives.
  • The company completed a comprehensive June 2025 debt refinancing, exchanging ~$82 million of 3.75% convertible notes and entering a new $190 million TCW senior secured facility that extends maturities five years and consolidates the capital structure.
  • Regional strength offset developed-market softness: APAC revenue rose 22% and the Americas returned to growth at 24% in Q4, while full-year China product revenue grew 20% and the rest of APAC grew over 200%.
  • Full-year adjusted EBITDA was $28.3 million, up 44% year-over-year, and backlog ended at about $427 million, representing over 18 months of product revenue.
What went wrong
  • Fourth-quarter total revenue of ~$128 million was down 5% year-over-year, driven by lower product revenue in China and EIMEA.
  • Geopolitics whipsawed the quarter: China revenue fell 14% on the April tariff escalation and EIMEA declined 34% on Middle East unrest in June, while Japan declined 11%.
  • China JV accounting deferred $7.6 million of full-year margin (including a $1.7 million Q4 deferral) into future quarters, weighing on adjusted EBITDA.
  • The company incurred about $4 million of cash tariffs in Q4, only roughly half of which was mitigated, with the remainder capitalized into inventory to hit the P&L over subsequent quarters.
  • U.S. orders remained soft as the replacement market had not yet recovered, and the U.S. installed base was essentially flat.

Guidance Changes

MetricPeriodCurrent guidance
Fiscal 2026 revenueFY2026$471 million to $485 million
Fiscal 2026 adjusted EBITDAFY2026$31 million to $35 million
Revenue phasing (H1/H2)FY2026Roughly 45% first half / 55% second half; adjusted EBITDA roughly 30% first half / 70% second half
Foreign trade zone benefitFY2026 (2nd half)Assumed in guidance; expected to mitigate a significant portion of tariffs once the manufacturing site is designated a foreign trade zone

Performance Breakdown

MetricYoYNote
Total revenue (Q4) -5% to ~$128 million Lower product revenue in China (tariffs) and EIMEA (Middle East unrest), partly offset by strong APAC and Americas.
Full-year revenue +3% to a record $459 million International growth (China +20% product, rest-of-APAC +200%) and record service revenue offset developed-market declines.
Service revenue (Q4) +4% to $56.9 million Installed-base growth, higher contract capture and value-added offerings; contract revenue ~90% of service revenue.
Q4 gross margin +200 bps to 30.6% Service margins up ~9 points on lower parts consumption and pricing, partly offset by China margin deferrals in product.
Full-year adjusted EBITDA +44% to $28.3 million Cost control, service margin expansion and revenue growth, despite a $7.6 million China JV margin deferral.
Backlog ~$427 million (>18 months of product revenue) Book-to-bill of 1.2 for the quarter and full year supported strong revenue visibility.

Earnings Call Themes & Trends

TopicPrevious mentionCurrent periodTrend
Tariff mitigationApril 2025 US-China tariff escalation (145%/125%)Duty drawback program active, drop-shipping to bonded warehouses, dual-sourcing, and pursuit of a US foreign trade zone; ~50% of Q4 cash tariffs mitigated.
Service as a recurring-revenue engineGrowing installed baseRecord full-year service growth (+4%), Accuray Care R&D initiative to cut parts consumption and downtime; targeted as a durable revenue and margin driver.
Emerging-market expansionTomo C (China) and Helix (India) launchesEmerging markets now the majority of revenue, grown at ~9% CAGR over three years; Helix expanding to India, Bangladesh, Morocco and Latin America.
Balance-sheet resetSVB debt and 2026 convertible notesJune 2025 TCW refinancing extended maturities five years and added liquidity for high-ROI initiatives.
Margin expansion programERP completion and restructuringsFocused internal initiative to simplify processes, harness GenAI, reduce indirect costs and optimize value-based pricing ahead of the next growth cycle.

Q&A Summary

Marie Thibault (BTIG) asked about the temperature on the ground in China after tariff rates came down and whether further improvement is possible.
Winter said Accuray is in a better position than at the end of Q3 but not fully back to normal; customer demand remains strong and Tomo had a solid year. Licenses have been awarded for the CK and Type A market but government funding is coming more slowly, so China growth guidance for FY2026 is cautious with expected improvement through the year.
Marie Thibault (BTIG) asked whether the second-half foreign trade zone benefit is in guidance or potential upside.
Winter confirmed the foreign trade zone benefit is assumed in the guidance.
Jason Wittes (ROTH Capital) asked what underpins optimism about U.S. improvement through the fiscal year.
Winter cited strong Q4 Americas performance converting backlog and accelerating installations, and pointed to new premium adaptive-radiotherapy solutions to be shown at ASTRO as a catalyst for the aged U.S./Western Europe installed base, though orders still need a more meaningful uptick.
Jason Wittes (ROTH Capital) asked about the Helix outlook in India and other emerging markets.
Winter said the first year of Helix was solid, Indian regulatory approval is now in place, and demand is expanding to Bangladesh, Morocco/Northern Africa and Latin America, giving Accuray a full premium-to-value portfolio.
Jason Wittes (ROTH Capital) asked whether the ~$4 million tariff impact is a good run-rate for fiscal 2026.
Pervaiz said yes -- about half was mitigated via duty drawback and the other half capitalized into inventory to hit the P&L over the next couple of quarters -- and that run-rate is assumed in guidance. He added FY2026 phasing of ~45%/55% revenue and ~30%/70% adjusted EBITDA between the first and second halves.

More on Accuray Inc

Reported 2025-08-13 · figures from the Accuray Inc Q4 2025 earnings call.

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