Business Description

Accuray Incorporated is a medical device company that develops, manufactures, and sells advanced radiation therapy systems for cancer treatment. Headquartered in Madison, Wisconsin, the company is best known for its CyberKnife and TomoTherapy platforms, which deliver highly precise stereotactic radiosurgery and radiation therapy. Accuray serves hospitals and standalone oncology treatment facilities worldwide.

Financial Statements

In thousands, USD
FY 2025FY 2024FY 2023FY 2022
Total Revenues458,505446,551447,605429,909
Cost of Sales311,538303,630293,645269,954
Gross Profit146,967142,921153,960159,955
Selling, General & Administrative Expenses91,18692,68594,44994,055
Research & Development Expenses47,94249,73257,12957,752
Operating Profit7,8395042,3828,148
Interest and Investment Income4,7141,8382,572241
Interest Expense(12,954)(11,624)(10,632)(8,129)
Non-Operating Income1,535(2,538)(1,110)(2,262)
Total Non-Operating Income(6,705)(12,324)(9,170)(10,150)
Income Before Provision for Income Taxes1,134(11,820)(6,788)(2,002)
Provision for Income Taxes2,7253,7252,4923,345
Consolidated Net Income(1,591)(15,545)(9,280)(5,347)
Net Income Attributable to Common Shareholders(1,591)(15,545)(9,280)(5,347)
Basic EPS-0.02-0.16-0.10-0.06
Diluted EPS-0.02-0.16-0.10-0.06
Basic Weighted Average Shares Outstanding102,76898,27294,88492,095
Diluted Weighted Average Shares Outstanding102,76898,27294,88492,095
Shares Outstanding112,644100,19596,53593,500
FY 2025FY 2024FY 2023FY 2022
Cash and Cash Equivalents57,99069,05589,92688,941
Total Cash and Cash Equivalents57,99069,05589,92688,941
Accounts Receivable83,19292,00174,77794,442
Total Trade Receivables83,19292,00174,77794,442
Inventories141,020138,324145,150142,254
Other Current Assets35,26323,85628,18025,253
Total Current Assets317,465323,236338,033350,890
Net Property, Plant & Equipment61,77358,54746,77929,483
Net Intangible Assets210250
Goodwill57,80257,67257,68157,840
Long-Term Investments4,6129,82615,12813,879
Other Long-Term Assets28,58719,34621,38320,507
Total Assets470,239468,627479,214472,849
Accounts Payable34,03350,02033,73931,337
Accrued Expenses43,93445,63662,06459,726
Short-Term Debt12,7347,7565,7218,563
Current Portion of Leases7,3756,2184,1518,567
Unearned Revenue94,50385,63792,962100,665
Total Current Liabilities192,579195,267198,637208,858
Long-Term Debt123,786164,400171,562171,907
Leases32,48232,37323,60210,453
Other Long-Term Liabilities40,22331,50331,75428,442
Total Long-Term Liabilities196,491228,276226,918210,802
Total Liabilities389,070423,543425,555419,660
Common Stock1131009794
Additional Paid-in Capital602,165566,887555,276543,211
Accumulated Other Comprehensive Income(1,837)(4,222)4222,406
Retained Earnings(519,272)(517,681)(502,136)(492,522)
Total Common Shareholders' Equity81,16945,08453,65953,189
Total Shareholders' Equity81,16945,08453,65953,189
Total Liabilities and Shareholders' Equity470,239468,627479,214472,849
FY 2025FY 2024FY 2023FY 2022
Net Income(1,591)(15,545)(9,280)(5,347)
Depreciation & Amortization6,1505,9054,5275,513
Share-Based Compensation Expense10,2019,48410,05310,600
Other Adjustments6,30210,1605,6169,433
Changes in Trade Receivables13,356(15,826)18,488(12,519)
Changes in Inventories(9,109)(3,998)(6,855)(22,861)
Changes in Accounts Payable(18,674)17,3652,85011,676
Changes in Accrued Expenses(5,906)(16,506)8876,685
Changes in Unearned Revenue4,965(9,105)(7,285)(207)
Changes in Other Operating Activities(2,834)6,162(3,462)(5,373)
Cash from Operating Activities2,860(11,904)15,539(2,400)
Capital Expenditure(4,272)(3,601)(12,614)(4,717)
Purchases of Intangible Assets(4,251)(67)
Cash from Investing Activities(8,523)(3,601)(12,681)(4,717)
Issuance of Short-Term Debt27,0005,0005,000
Repayments of Short-Term Debt(37,000)(5,000)(15,000)
Net Issuance / (Repayments) of Short-Term Debt(10,000)05,000(15,000)
Issuance of Long-Term Debt150,000
Repayments of Long-Term Debt(132,500)(6,000)(8,865)(4,000)
Net Issuance / (Repayments) of Long-Term Debt17,500(6,000)(8,865)(4,000)
Issuance of Common Shares1,6272,2472,2003,889
Repurchases of Common Shares(90)(117)(199)(258)
Net Issuance / (Repurchases) of Common Shares1,5372,1302,0013,631
Other Financing Activities(13,289)(81)(248)
Cash from Financing Activities(4,252)(3,951)(2,112)(15,369)
Effect of Exchange Rate Changes on Cash and Cash Equivalents1,657(1,354)302(5,561)
Increase / (Decrease) in Cash, Cash Equivalents and Restricted Cash(8,258)(20,810)1,048(28,047)

Key Metrics & Ratios

MetricValue
Market Cap$154M
P/E-68.50x
P/S0.34x
EV/EBITDA19.49x
Return on Equity-2.5%
Return on Invested Capital-4.8%
Current Ratio1.65x
Free Cash Flow Margin-0.3%

Margins

Gross margin
32.1%
Operating margin
1.7%
Net margin
-0.3%

Quarterly Trend

QuarterRevenueYoY growthOperating marginOperating income
Q3 2026 $105M -7.4% -8.7% $-9M
Q2 2026 $102M -12.0% -11.3% $-12M
Q1 2026 $94M -7.5% -12.0% $-11M
Q4 2025 $128M -5.0% 3.3% $4M
Q3 2025 $113M 0.9% $1M
Q2 2025 $116M 4.1% $5M
Q1 2025 $102M -2.1% $-2M
Q4 2024 $134M 5.1% $7M

More on Accuray Incorporated

Figures compiled from public company filings.

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