精确射线 2025年度报告

Washington, D.C. 20549FORM 10-K/A(Amendment No.1)(Mark One)☒ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the fiscal year endedJune 30, 2025or☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the transition period from toCommission file number 001-33301ACCURAY INCORPORATED(Exact name of registrant as specified in its charter)DELAWARE20-8370041(State or Other Jurisdiction ofIncorporation or organization)(I.R.S. EmployerIdentification No.)1240 Deming WayMadison, Wisconsin 53717(Address of Principal Executive Offices) (Zip Code)Registrants’ telephone number, including area code:(608) 824-2800Securities registered pursuant to section 12(b) of the Act: Name of Each Exchange on WhichRegisteredThe Nasdaq Stock Market LLC Common Stock, $0.001 par value per share Securities registered pursuant to section 12(g) of the Act:None Indicate by check mark if the registrant is a well‑known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes☐No☒ Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes☐No☒ Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such 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 to be submittedpursuant to Rule 405 of Regulation S‑T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant 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‑accelerated filer, a smallerreporting company, or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company” and “emerging growth company” in Rule 12b‑2 of the Exchange Act. If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of theeffectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) bythe registered public accounting firm that prepared or issued its audit report.☒ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of theregistrant included in the filing reflect the correction of an error to previously issued financial statements.☒ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☒ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b‑2 of the Exchange Act). Yes☐No☒ The aggregate market value of the registrant’s common stock held by non‑affiliates of the registrant based on the last sale price forsuch stock on December 31, 2024, the last business day of the registrant’s most recently completed second fiscal quarter was:$146,769,044. Shares of the registrant’s common stock held by each executive officer, director and 5% stockholder have been excluded in that such persons may be deemed to be affiliates. This determination of affiliate status is not necessarily a conclusivedetermination for other purposes. As of January 30, 2026, the number of outstanding shares of the registrant’s common stock, $0.001 par value, was 118,782,630. DOCUMENTS INCORPORATED BY REFERENCE Portions of the Proxy Statement for the Registrant’s 2025 Annual Meeting of stockholders to be filed within 120 days of our fiscalyear end (the “2025 Proxy Statement”) are incorporated by reference in Part III of this Form 10‑K. EXPLANATORY NOTE Accuray Incorporated (the “Company”) originally filed its Annual Report on Form 10-K for the year ended June 30, 2025 (the“Form 10-K" or the “Original Filing”) with the Securities and Exchange Commission (the “SEC”) on August 28, 2025 (the “OriginalFiling Date”). This Form 10-K/A is being filed to restate the Company’s previously issued consolidated financial statementsas of andfor the fiscal year ended June 30, 2025, as well as to provide restated interim financial information as of September 30, 2024,December 31, 2024, and March 31, 2025 (collectively, the “Affected Periods”), contained in the Original Form 10-K and the