精确射线 2026年季度报告

☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF1934 For the quarterly period endedDecember 31, 2025or☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF1934 For the transition period from to Commission File Number: 001-33301 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 theSecurities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to filereports), 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 thatthe registrant was required to submit such files). Yes☒No☐ Table of Contents 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 the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filerNon-accelerated filer 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.☐ As of January 30, 2026, there were118,782,630shares of the Registrant’s Common Stock, par value $0.001 per share,outstanding. Table of Contents PART I.Financial Information Item 1.Unaudited Condensed Consolidated Financial Statements3Unaudited Condensed Consolidated Balance Sheets as of December 31, 2025 and June 30, 20253Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss for the three and sixmonths ended December 31, 2025 and 20244Unaudited Condensed Consolidated Statements of Stockholders’Equity for the three and six months endedDecember 31, 2025 and 20245Unaudited Condensed Consolidated Statements of Cash Flows for the sixmonths ended December 31, 2025 and20246Notes to Unaudited Condensed Consolidated Financial Statements7Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations29Item 3.Quantitative and Qualitative Disclosures About Market Risk41Item 4.Controls and Procedures43PART II. Other InformationItem 1.Legal Proceedings44Item 1A.Risk Factors44Item 2.Unregistered Sales of Equity Securities and Use of Proceeds84Item 3.Defaults Upon Senior Securities84Item 4.Mine Safety Disclosures84Item 5.Other Information84Item 6.Exhibits85 Signatures We own or have rights to various trademarks and tradenames used in our business in the United States or other countries,including the following: Accuray®, Accuray Logo®, CyberKnife®, Hi‑Art®, RoboCouch®, Synchrony®,TomoTherapy®,Xsight®, Accuray Precision®, AutoSegmentation™, CTrue™, H™ Series, iDMS®, InCise™, Iris™, CyberKnifeM6™ Series, Accuray OIS Connect™, PreciseART®, PreciseRTX®, Treatment Planning System™, TomoDirect™,TomoEDGE™, TomoH®, TomoHD®, TomoHDA™, TomoHelical™, TomoTherapy Quality Assurance™, Radixact®, Onrad™,S7™, Accuray Helix™, CyberComm™, AEX®, ClearRT®, XChange®, and VoLO™ PART I.FINANCIAL INFORMATION Accuray IncorporatedUnaudited Condensed Consolidated Balance Sheets(in thousands, except share amounts and par value) The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.3 Accuray IncorporatedUnaudited Condensed Consolidated Statements of Operations and Comprehensive Loss(in thousands, except per share amounts) Accuray IncorporatedUnaudited Condensed Consolidated Statements of Stockholders’Equity(in thousands) Accuray IncorporatedUnaudited Condensed Consolidated Statements of Cash Flows(in thousands) Accuray IncorporatedNotes to Unaudited Condensed Consolidated Financial Statements Note 1. The Company and its Significant Accounting Policies The Company Accuray Incorporated (together with its subsidiaries, the “Company” or “Accuray”) designs, develops and sells advancedradiosurgery and radiation therapy systems for the treatment of tumors throughout the body. The Company is incorporated inDelaware and is headquartered in Madison, Wisconsin. The Company has primary offices in the United States, Switzerland, China,Hong Kong, and Japan, and conducts its business worldwide. Basis of Presentation The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-own