Accuray Incorporated (ARAY) quarterly income statement — complete revenue, gross profit & net income history
| Metric | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 |
|---|
| Sales/Revenue | 104.84M | 102.24M | 93.94M | 127.54M | 113.24M | 116.17M | 101.55M | 134.29M | 101.13M | 107.24M | 103.89M | 118.29M | 118.06M | 114.76M | 96.49M | 110.02M | 96.17M | 116.28M | 107.44M | 110.94M |
| Revenue Growth % | -7.42% | -11.99% | -7.49% | -5.02% | 11.98% | 8.33% | -2.26% | 13.52% | -14.34% | -6.55% | 7.67% | 7.52% | 22.76% | -1.3% | -10.19% | -0.82% | -6.23% | 19.31% | 25.91% | 16.8% |
| Cost of Goods Sold | 79.55M | 78.17M | 67.39M | 88.56M | 81.62M | 74.28M | 67.08M | 95.84M | 72.06M | 71.34M | 64.4M | 80.61M | 79.34M | 71.79M | 61.9M | 67M | 61.38M | 73.65M | 67.92M | 67.2M |
| COGS % of Revenue | 75.87% | 76.46% | 71.74% | 69.44% | 72.07% | 63.94% | 66.06% | 71.37% | 71.25% | 66.52% | 61.99% | 68.15% | 67.2% | 62.56% | 64.15% | 60.9% | 63.83% | 63.34% | 63.21% | 60.58% |
| Gross Profit | 25.29M | 24.07M | 26.55M | 38.98M | 31.63M | 41.89M | 34.47M | 38.45M | 29.07M | 35.9M | 39.49M | 37.68M | 38.72M | 42.97M | 34.6M | 43.02M | 34.78M | 42.63M | 39.52M | 43.73M |
| Gross Margin % | 24.13% | 23.54% | 28.26% | 30.56% | 27.93% | 36.06% | 33.94% | 28.63% | 28.75% | 33.48% | 38.01% | 31.85% | 32.8% | 37.44% | 35.85% | 39.1% | 36.17% | 36.66% | 36.79% | 39.42% |
| Gross Profit Growth % | -20.02% | -42.54% | -22.98% | 1.37% | 8.78% | 16.68% | -12.72% | 2.05% | -24.91% | -16.44% | 14.15% | -12.42% | 11.31% | 0.8% | -12.47% | -1.63% | -12.03% | 4.4% | 11.64% | 10.03% |
| Operating Expenses | 27.84M | 29.56M | 37.86M | 34.74M | 30.58M | 37.19M | 36.62M | 31.64M | 33.64M | 39.87M | 37.28M | 38.13M | 36.4M | 40.26M | 36.78M | 40.97M | 35.08M | 38.65M | 37.11M | 39.59M |
| OpEx % of Revenue | 26.56% | 28.92% | 40.3% | 27.24% | 27% | 32.01% | 36.06% | 23.56% | 33.26% | 37.18% | 35.88% | 32.24% | 30.83% | 35.08% | 38.12% | 37.24% | 36.47% | 33.24% | 34.54% | 35.69% |
| Selling, General & Admin | 19.66M | 18.91M | 26.49M | 23.27M | 19.87M | 23.54M | 24.5M | 22.11M | 22.73M | 24.59M | 23.27M | 23.95M | 22.19M | 25.62M | 22.69M | 26.4M | 20.97M | 23.95M | 22.73M | 24.23M |
| SG&A % of Revenue | 18.76% | 18.5% | 28.2% | 18.25% | 17.54% | 20.26% | 24.13% | 16.46% | 22.47% | 22.93% | 22.4% | 20.24% | 18.8% | 22.33% | 23.51% | 24% | 21.81% | 20.6% | 21.16% | 21.84% |
| Research & Development | 8.18M | 10.65M | 11.37M | 11.47M | 10.71M | 13.64M | 12.12M | 9.53M | 10.91M | 15.28M | 14.01M | 14.19M | 14.21M | 14.64M | 14.09M | 14.57M | 14.1M | 14.7M | 14.38M | 15.36M |
| R&D % of Revenue | 7.8% | 10.42% | 12.1% | 8.99% | 9.46% | 11.74% | 11.93% | 7.1% | 10.79% | 14.25% | 13.49% | 11.99% | 12.04% | 12.76% | 14.6% | 13.24% | 14.67% | 12.64% | 13.39% | 13.84% |
| Other Operating Expenses | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Operating Income | -2.55M | -5.49M | -11.31M | 4.23M | 1.05M | 4.71M | -2.15M | 6.82M | -4.56M | -3.96M | 2.21M | -457K | 2.32M | 2.71M | -2.18M | 2.05M | -292K | 3.98M | 2.41M | 4.14M |
| Operating Margin % | -2.43% | -5.37% | -12.04% | 3.32% | 0.92% | 4.05% | -2.12% | 5.08% | -4.51% | -3.7% | 2.13% | -0.39% | 1.96% | 2.36% | -2.26% | 1.86% | -0.3% | 3.42% | 2.24% | 3.73% |
| Operating Income Growth % | -343.36% | -216.66% | -426.43% | -37.89% | 122.95% | 218.74% | -197.11% | 1591.68% | -296.98% | -246.54% | 201.42% | -122.31% | 893.15% | -32.05% | -190.5% | -50.56% | -106.6% | -51.45% | -55.91% | -20.76% |
| EBITDA | -470K | -3.33M | -8.43M | 5.83M | 2.62M | 6.22M | -685K | 8.32M | -2.96M | -2.42M | 3.46M | 640K | 3.42M | 3.86M | -1.01M | 3.32M | 1.11M | 5.4M | 3.83M | 5.64M |
| EBITDA Margin % | -0.45% | -3.26% | -8.98% | 4.57% | 2.32% | 5.35% | -0.67% | 6.2% | -2.93% | -2.25% | 3.33% | 0.54% | 2.9% | 3.36% | -1.04% | 3.01% | 1.16% | 4.65% | 3.56% | 5.08% |
| EBITDA Growth % | -117.93% | -153.5% | -1131.24% | -29.94% | 188.55% | 357.24% | -119.77% | 1200.63% | -186.6% | -162.71% | 444.33% | -80.71% | 207.74% | -28.63% | -126.27% | -41.18% | -81.49% | -45.18% | -46.27% | -21.54% |
| D&A (Non-Cash Add-back) | 2.08M | 2.16M | 2.88M | 1.6M | 1.57M | 1.51M | 1.46M | 1.51M | 1.6M | 1.55M | 1.25M | 1.1M | 1.1M | 1.15M | 1.18M | 1.27M | 1.4M | 1.42M | 1.42M | 1.5M |
| EBIT | -2.89M | -5.49M | -13.15M | 6.3M | 2.05M | 6.12M | -374K | 6.75M | -3.01M | -5.82M | 1.89M | 1.03M | 3.85M | 1.82M | -2.86M | 27K | 1.34M | 2.73M | 1.44M | -5.76M |
| Net Interest Income | -8.27M | -7.71M | -7.78M | -3.94M | -14.29M | -2.6M | -2.96M | -2.9M | -2.58M | -2.92M | -2.92M | -3M | -2.72M | -2.64M | -2.26M | 0 | -1.98M | -2.08M | -2.04M | 0 |
| Interest Income | 181K | 0 | 272K | 289K | 278K | 278K | 0 | 0 | 303K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Interest Expense | 8.45M | 7.71M | 8.05M | 4.23M | 14.57M | 2.88M | 2.96M | 2.9M | 2.88M | 2.92M | 2.92M | 3M | 2.72M | 2.64M | 2.26M | 0 | 1.98M | 2.08M | 2.04M | 0 |
| Other Income/Expense | -8.79M | -7.71M | -9.89M | -2.16M | -1.89M | -1.48M | -1.18M | -2.96M | -1.34M | -4.78M | -3.25M | -1.52M | -1.2M | -3.53M | -2.93M | -3.47M | -347K | -3.32M | -3.01M | -14.83M |
| Pretax Income | -11.34M | -13.2M | -21.21M | 2.07M | -840K | 3.23M | -3.33M | 3.86M | -5.9M | -8.74M | -1.04M | -1.98M | 1.12M | -825K | -5.11M | -1.43M | -639K | 659K | -597K | -10.69M |
| Pretax Margin % | -10.81% | -12.91% | -22.57% | 1.62% | -0.74% | 2.78% | -3.28% | 2.87% | -5.83% | -8.15% | -1% | -1.67% | 0.95% | -0.72% | -5.29% | -1.3% | -0.66% | 0.57% | -0.56% | -9.64% |
| Income Tax | 468K | 573K | 471K | 948K | 457K | 695K | 625K | 471K | 444K | 878K | 1.93M | 580K | 522K | 1.05M | 341K | 2.03M | 407K | 480K | 431K | 400K |
| Effective Tax Rate % | -4.13% | -4.34% | -2.22% | 45.77% | -54.4% | 21.5% | -18.77% | 12.21% | -7.53% | -10.04% | -186.31% | -29.35% | 46.57% | -127.15% | -6.68% | -142.25% | -63.69% | 72.84% | -72.19% | -3.74% |
| Net Income | -11.8M | -13.77M | -21.68M | 1.12M | -1.3M | 2.54M | -3.95M | 3.39M | -6.34M | -9.62M | -2.97M | -2.56M | 599K | -1.87M | -5.45M | -3.45M | -1.05M | 179K | -1.03M | -11.09M |
| Net Margin % | -11.26% | -13.47% | -23.08% | 0.88% | -1.15% | 2.18% | -3.89% | 2.52% | -6.27% | -8.97% | -2.86% | -2.16% | 0.51% | -1.63% | -5.65% | -3.14% | -1.09% | 0.15% | -0.96% | -10% |
| Net Income Growth % | -810.18% | -642.77% | -448.25% | -66.84% | 79.55% | 126.37% | -33.18% | 232.51% | -1158.76% | -413.39% | 45.51% | 25.96% | 157.27% | -1146.93% | -430.06% | 68.88% | -168.21% | -96.25% | -355.72% | -7197.37% |
| Net Income (Continuing) | -11.8M | -13.77M | -21.68M | 1.12M | -1.3M | 2.54M | -3.95M | 3.39M | -6.34M | -9.62M | -2.97M | -2.56M | 599K | -1.87M | -5.45M | -3.45M | -1.05M | 179K | -1.03M | -11.09M |
| Discontinued Operations | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| EPS (Diluted) | -0.09 | -0.11 | -0.18 | 0.01 | -0.01 | 0.02 | -0.04 | 0.03 | -0.06 | -0.10 | -0.03 | -0.03 | 0.01 | -0.02 | -0.06 | -0.04 | -0.01 | 0.00 | -0.01 | -0.12 |
| EPS Growth % | -614.29% | -548.98% | -355.7% | -69.25% | 80.28% | 124.9% | -28.66% | 225.94% | - | -396.97% | 47.34% | 28.3% | 153.98% | - | -415.93% | 69.08% | - | -96.28% | - | - |
| EPS (Basic) | -0.09 | -0.11 | -0.18 | 0.01 | -0.01 | 0.03 | -0.04 | 0.03 | -0.06 | -0.10 | -0.03 | -0.03 | 0.01 | -0.02 | -0.06 | -0.04 | -0.01 | 0.00 | -0.01 | -0.12 |
| Diluted Shares Outstanding | 124.3M | 119.97M | 118.95M | 108.89M | 102.83M | 103.75M | 100.22M | 101.03M | 99.2M | 97.78M | 96.56M | 95.94M | 97.45M | 94.57M | 93.53M | 93.05M | 92.76M | 93.93M | 90.84M | 91.61M |
| Basic Shares Outstanding | 124.3M | 119.97M | 118.95M | 106.7M | 102.83M | 101.41M | 100.22M | 99.58M | 99.2M | 97.78M | 96.56M | 95.94M | 95.52M | 94.57M | 90.82M | 93.04M | 92.76M | 91.76M | 90.84M | 91.44M |
| Dividend Payout Ratio | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |