精确射线 2025年季度报告

FORM 10-Q ☐QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THESECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended December 31, 2024 or ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THESECURITIES EXCHANGE ACT OF 1934 Commission File Number: 001-33301 ACCURAY INCORPORATED(Exact name of registrant as specified in its charter) Delaware(State or other jurisdiction ofincorporation or organization) 1240 Deming WayMadison, Wisconsin 53717(Address of Principal Executive Offices Including Zip Code) (608) 824-2800(Registrant’s Telephone Number, Including Area Code) Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d)of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that theregistrant was required to file reports), and (2) has been subject to such filing requirements for the past 90 days.☐Yes☐No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required tobe submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months(or for such shorter period that the registrant was required to submit such files). Yes☐No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-acceleratedfiler, a smaller reporting company, or an emerging growth company. See the definitions of “large acceleratedfiler,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of theExchange Act. Large accelerated filer☐Accelerated filer☐Non-accelerated filer☐Smaller reporting company☐Emerging growth company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extendedtransition period for complying with any new or revised financial accounting standards provided pursuant toSection 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).☐Yes☐No As of January 31, 2025, there were 102,830,522 shares of the Registrant’s Common Stock, par value $0.001 pershare, outstanding.+ Table of Contents PART I.Financial Information Item 1.Unaudited Condensed Consolidated Financial Statements3Unaudited Condensed Consolidated Balance Sheets as of December 31, 2024 and June 30, 20243Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss for thethree and six months ended December 31, 2024 and 20234Unaudited Condensed Consolidated Statements of Stockholders’ Equity for the three and sixmonths ended December 31, 2024 and 20235Unaudited Condensed Consolidated Statements of Cash Flows for the six months endedDecember 31, 2024 and 20236Notes to Unaudited Condensed Consolidated Financial Statements7Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations22Item 3.Quantitative and Qualitative Disclosures About Market Risk30Item 4.Controls and Procedures31PART II.Other InformationItem 1.Legal Proceedings33Item 1A.Risk Factors33Item 2.Unregistered Sales of Equity Securities and Use of Proceeds67Item 3.Defaults Upon Senior Securities67 Item 4.Mine Safety DisclosuresItem 5.Other InformationItem 6.Exhibits Signatures We own or have rights to various trademarks and tradenames used in our business in the United States or othercountries, including the following: Accuray®, Accuray Logo®, CyberKnife®, Hi-Art®, RoboCouch®, Synchrony®,TomoTherapy®,Xsight®, Accuray Precision®, AutoSegmentation™, CTrue™, H™ Series, iDMS®, InCise™,Iris™, CyberKnife M6™ Series, Accuray OIS Connect™, PreciseART®, PreciseRTX®, Treatment PlanningSystem™, TomoDirect™, TomoEDGE™, TomoH®, TomoHD®, TomoHDA™, TomoHelical™, TomoTherapyQuality Assurance™, Radixact®, Onrad™, S7™, Accuray Helix™, CyberComm™, AEX®, ClearRT®,XChange®, and VoLO™. PART I.FINANCIAL INFORMATION Item 1.Unaudited Condensed Consolidated Financial Statements Accuray IncorporatedUnaudited Condensed Consolidated Balance Sheets(in thousands, except share amounts and par value) LIABILITIES AND STOCKHOLDERS' EQUITY The accompanying notes are an integral part of these unaudited condensed consolidated financial statements. (a)Includes sales of products to the joint venture, an equity method investment, of $29,722 and $58,366 during the three and six months endedDecember 31, 2024 and $17,890 and $39,842 during the three and six months ended December 31, 2023, respectively. See Note 12. (b)Includes sales of services to the joint venture, an equity method investment, of $5,179 and $9,237 during the three and six months endedDecember 31, 2024 and $4,134 and $6,988 during the three and six months ended December 31, 2023, respectively. See Note 12. (c)Includes cost of revenue from sales to the joint venture, an equity method investment, of $15,001 and $35,892 during the thr