Accuray Files 8-K on Financial Results & Reg FD Disclosure

TL;DR

**Accuray just dropped an 8-K on financial results, so expect some market reaction.**

AI Summary

Accuray Incorporated filed an 8-K on January 31, 2024, to report on its results of operations and financial condition, as well as to make a Regulation FD disclosure. This filing indicates that the company is providing an update on its financial performance, which is crucial for investors to understand the company's current health and future prospects. For stockholders, this matters because it offers transparency into how the company is performing, directly impacting their investment's value.

Why It Matters

This filing provides investors with critical, up-to-date information on Accuray's financial performance, enabling them to make informed decisions about buying, holding, or selling the stock.

Risk Assessment

Risk Level: medium — The filing itself is routine, but the undisclosed financial results it references could contain positive or negative news, creating uncertainty.

Analyst Insight

A smart investor would await the full details of the 'Results of Operations and Financial Condition' mentioned in this 8-K to understand the company's performance before making any investment decisions.

Key Players & Entities

• ACCURAY INCORPORATED (company) — the registrant filing the 8-K
• January 31, 2024 (date) — date of earliest event reported and filing date
• 001-33301 (other) — Commission File Number for Accuray Incorporated
• ARAY (other) — trading symbol for Accuray Incorporated
• The Nasdaq Stock Market LLC (other) — exchange where Accuray's common stock is registered

FAQ

Key Financial Figures

• $0.001 — nge on which registered Common Stock, $0.001 par value per share ARAY The Nasdaq

Filing Documents

• aray-20240131.htm (8-K) — 45KB
• aray-ex99_1.htm (EX-99.1) — 361KB
• aray-ex99_2.htm (EX-99.2) — 16KB
• img235950492_0.jpg (GRAPHIC) — 18KB
• aray-ex99_2s1.jpg (GRAPHIC) — 137KB
• aray-ex99_2s2.jpg (GRAPHIC) — 989KB
• aray-ex99_2s3.jpg (GRAPHIC) — 140KB
• aray-ex99_2s4.jpg (GRAPHIC) — 352KB
• aray-ex99_2s5.jpg (GRAPHIC) — 322KB
• aray-ex99_2s6.jpg (GRAPHIC) — 414KB
• aray-ex99_2s7.jpg (GRAPHIC) — 308KB
• aray-ex99_2s8.jpg (GRAPHIC) — 265KB
• aray-ex99_2s9.jpg (GRAPHIC) — 454KB
• aray-ex99_2s10.jpg (GRAPHIC) — 290KB
• aray-ex99_2s11.jpg (GRAPHIC) — 132KB
• aray-ex99_2s12.jpg (GRAPHIC) — 339KB
• aray-ex99_2s13.jpg (GRAPHIC) — 337KB
• aray-ex99_2s14.jpg (GRAPHIC) — 307KB
• aray-ex99_2s15.jpg (GRAPHIC) — 349KB
• 0000950170-24-009384.txt ( ) — 7654KB
• aray-20240131.xsd (EX-101.SCH) — 23KB
• aray-20240131_htm.xml (XML) — 4KB

02 Results of Operations and Financial Condition

Item 2.02 Results of Operations and Financial Condition. On January 31, 2024, Accuray Incorporated (the "Company") issued a press release announcing its financial results for the second quarter ended December 31, 2023. A copy of the Company's press release dated January 31, 2024, titled Accuray Reports Fiscal 2024 Second Quarter Financial Results" is attached hereto as Exhibit 99.1 and is incorporated herein by reference. The foregoing information (including the exhibit hereto) is being furnished under "Item 2.02 Results of Operations and Financial Condition" and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended (the "Securities Act"), except as shall be expressly set forth by specific reference in such filing.

01 Regulation FD Disclosure

Item 7.01 Regulation FD Disclosure. Spokespersons of the Company plan to present the information in the presentation attached hereto as Exhibit 99.2 to analysts and investors from time to time on or after January 31, 2024. The presentation will be available on the Company's Investor Relations website at: http://investors.accuray.com. The furnishing of the attached presentation is not an admission as to the materiality of any information therein. The information contained in the presentation is summary information that is intended to be considered in the context of more complete information included in the Company's filings with the U.S. Securities and Exchange Commission and other public announcements that the Company has made and may make from time to time by press release or otherwise. The Company undertakes no duty or obligation to update or revise the information contained in this report. For important information about forward looking statements, see the slide titled "Forward-Looking Statements" in Exhibit 99.2 attached hereto. The information set forth under Item 2.02 of this Current Report on Form 8-K is incorporated by reference into this Item 7.01. The information contained in this Item 7.01 disclosure, including Exhibit 99.1 and Exhibit 99.2, is furnished pursuant to Item 7.01 and shall not be deemed to be "filed" for the purposes of Section 18 of the Exchange Act or otherwise subject to the liabilities of that Section, nor shall it be incorporated by reference into a filing under the Securities Act or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

01 Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits. (d) Exhibits. Exhibit No. Description 99.1 Press release dated January 31, 2024, titled "Accuray Reports Fiscal 2024 Second Quarter Financial Results" 99.2 Accuray Second Quarter Fiscal 2024 Earnings Call Presentation 104 Cover Page Interactive Data File (embedded within the Inline XBRL document) 2

SIGNATURES

SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. ACCURAY INCORPORATED Date: January 31, 2024 By: /s/ Ali Pervaiz Ali Pervaiz Senior Vice President & Chief Financial Officer 3

View Full Filing

View this 8-K filing on SEC EDGAR