Accuray Incorporated (ARAY) quarterly balance sheet — complete assets, liabilities & equity history
Accuray Incorporated (ARAY) balance sheet — 22-year assets, liabilities & shareholders' equity history
| Metric | Q1'27 | Q4'26 | 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 |
|---|
| Total Current Assets | 266.05M | 287.78M | 293.22M | 292.39M | 301.26M | 317.46M | 333.46M | 325.89M | 329.54M | 323.24M | 313.91M | 331.17M | 334.15M | 338.03M | 342.92M | 336.95M | 335.26M | 350.89M | 347.2M | 351.32M |
| Cash & Short-Term Investments | 42.25M | 40.62M | 38.07M | 41.3M | 63.92M | 57.42M | 77.82M | 62.58M | 59.21M | 68.57M | 60.45M | 72.76M | 76.92M | 89.4M | 89.06M | 67.73M | 81.01M | 88.74M | 97.84M | 123.2M |
| Cash Only | 42.25M | 40.62M | 38.07M | 41.3M | 63.92M | 57.42M | 77.82M | 62.58M | 59.21M | 68.57M | 60.45M | 72.76M | 76.92M | 89.4M | 89.06M | 67.73M | 81.01M | 88.74M | 97.84M | 123.2M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 50.34M | 67.41M | 80.58M | 78.84M | 61.43M | 97.87M | 88.98M | 94.83M | 92.76M | 98.86M | 78.07M | 84.72M | 77.37M | 87.3M | 77.35M | 89.19M | 77.03M | 101.5M | 89.3M | 81.91M |
| Days Sales Outstanding | 62.6 | 66.72 | 68.42 | 63.11 | 78 | 66.66 | 73.04 | 74.28 | 86.8 | 59.95 | 73.24 | 69.53 | 72.91 | 63.33 | 63.48 | 66.63 | 85.11 | 78.9 | 80.11 | 69.61 |
| Inventory | 146.08M | 147.07M | 156.63M | 150.96M | 155.5M | 141.02M | 146.44M | 148.83M | 154.88M | 138.32M | 159.57M | 155.23M | 149.98M | 145.15M | 150.58M | 155.66M | 152.62M | 142.25M | 137.52M | 123.68M |
| Days Inventory Outstanding | 223.12 | 211.36 | 173.99 | 180.34 | 202.39 | 147.69 | 162.8 | 188.08 | 201.08 | 141.43 | 198.77 | 196.81 | 210.81 | 166.92 | 173.69 | 197.53 | 219.15 | 189.99 | 191.48 | 156.26 |
| Other Current Assets | 1.03M | 32.67M | 6.53M | 7.57M | 7.52M | 11.21M | 8.5M | 8.18M | 8.26M | 7.18M | 5.42M | 6.07M | 16.16M | 4.56M | 25.93M | 831K | 364K | 6.83M | 556K | 1.6M |
| Total Non-Current Assets | 124.01M | 155.9M | 154.39M | 155.62M | 155.56M | 152.77M | 150.83M | 152.49M | 143.53M | 145.39M | 148.62M | 145.18M | 142.68M | 141.18M | 132.81M | 131.82M | 131.08M | 121.96M | 122.24M | 124.18M |
| Property, Plant & Equipment | 52.05M | 54.83M | 57.9M | 60.06M | 61.11M | 61.77M | 61.1M | 58.6M | 58.48M | 58.55M | 54.51M | 49.01M | 49.34M | 46.78M | 36.13M | 36.49M | 37.73M | 29.48M | 30.07M | 31.64M |
| Fixed Asset Turnover | 1.62x | 1.79x | 1.78x | 1.69x | 1.53x | 2.08x | 1.89x | 1.98x | 1.74x | 2.38x | 1.95x | 2.18x | 2.16x | 2.85x | 3.25x | 3.09x | 2.87x | 3.69x | 3.12x | 3.57x |
| Goodwill | 22.52M | 57.91M | 57.88M | 57.85M | 57.82M | 57.8M | 57.72M | 57.64M | 57.81M | 57.67M | 57.68M | 57.77M | 57.66M | 57.68M | 57.81M | 57.78M | 57.66M | 57.84M | 58M | 58.01M |
| Intangible Assets | 0 | 0 | 0 | 1K | 12.31M | 15K | 26K | 37K | 48K | 59K | 70K | 116K | 163K | 210K | 257K | 268K | 214K | 250K | 286K | 322K |
| Long-Term Investments | 5.31M | 12.56M | 6.32M | 5.8M | 12.15M | 4.61M | 9.28M | 12.84M | 6.04M | 9.83M | 13.59M | 14.54M | 13.12M | 15.13M | 12.22M | 12.28M | 12.78M | 13.88M | 14.25M | 14.68M |
| Other Non-Current Assets | 44.13M | 30.6M | 31.59M | 31.2M | 11.43M | 27.82M | 22.01M | 22.71M | 21.15M | 18.63M | 21.93M | 8.44M | 22.4M | 20.52M | 26.39M | 25.01M | 22.71M | 20.51M | 19.63M | 19.54M |
| Total Assets | 390.06M | 443.68M | 447.6M | 448.01M | 456.82M | 470.24M | 484.29M | 478.38M | 473.08M | 468.63M | 462.53M | 476.35M | 476.83M | 479.21M | 475.72M | 468.77M | 466.35M | 472.85M | 469.44M | 475.5M |
| Asset Turnover | 0.21x | 0.23x | 0.23x | 0.23x | 0.20x | 0.27x | 0.24x | 0.24x | 0.22x | 0.29x | 0.22x | 0.23x | 0.22x | 0.25x | 0.25x | 0.25x | 0.21x | 0.23x | 0.20x | 0.24x |
| Asset Growth % | -14.61% | -5.65% | -7.58% | -6.35% | -3.44% | 0.34% | 4.71% | 0.43% | -0.79% | -2.21% | -2.77% | 1.62% | 2.25% | 1.35% | 1.34% | -1.42% | -1.98% | -1.51% | -3.57% | -0.55% |
| Total Current Liabilities | 170.11M | 191.41M | 205.84M | 199.44M | 194.61M | 192.58M | 203.43M | 201.45M | 201.81M | 195.27M | 198.39M | 209.31M | 201.45M | 198.64M | 191.83M | 184.72M | 192.54M | 208.86M | 201.34M | 204.39M |
| Accounts Payable | 33.05M | 40.55M | 52.8M | 43.52M | 42.4M | 34.03M | 46.32M | 53.99M | 49.81M | 50.02M | 44.43M | 39.18M | 34.88M | 33.74M | 28.65M | 33.86M | 32.95M | 31.34M | 32.36M | 29.26M |
| Days Payables Outstanding | 56.02 | 64.97 | 54.49 | 50.56 | 52.17 | 41.28 | 55.31 | 64.28 | 68.46 | 44.84 | 52.79 | 47.75 | 49.01 | 35.21 | 35.45 | 42.8 | 47.77 | 43.26 | 45.17 | 32.37 |
| Short-Term Debt | 6.7M | 9.74M | 11.16M | 19.27M | 12.85M | 12.73M | 7.57M | 7.56M | 7.77M | 7.76M | 7.25M | 6.74M | 6.23M | 5.72M | 5.71M | 5.7M | 5.71M | 8.56M | 8.05M | 7.54M |
| Deferred Revenue (Current) | 86.53M | 10.4M | 90.31M | 11.85M | 91.72M | 94.5M | 93.95M | 85.05M | 94.45M | 85.64M | 89.13M | 100.08M | 91.14M | 92.96M | 95.22M | 89.84M | 87.93M | 100.67M | 101.09M | 101.19M |
| Other Current Liabilities | 0 | 130.71M | 26.69M | 124.81M | 23.42M | 24.28M | 26.67M | 30.87M | 21.4M | 29.52M | 35.96M | 36.25M | 36.63M | 27.16M | 21.43M | 20.1M | 30.89M | 41.19M | 25.46M | 24.18M |
| Current Ratio | 1.56x | 1.50x | 1.42x | 1.47x | 1.55x | 1.65x | 1.64x | 1.62x | 1.63x | 1.66x | 1.58x | 1.58x | 1.66x | 1.70x | 1.79x | 1.82x | 1.74x | 1.68x | 1.72x | 1.72x |
| Quick Ratio | 0.71x | 0.74x | 0.66x | 0.71x | 0.75x | 0.92x | 0.92x | 0.88x | 0.87x | 0.95x | 0.78x | 0.84x | 0.91x | 0.97x | 1.00x | 0.98x | 0.95x | 1.00x | 1.04x | 1.11x |
| Cash Conversion Cycle | 229.71 | 213.11 | 187.93 | 192.89 | 228.22 | 173.06 | 180.54 | 198.07 | 219.42 | 156.53 | 219.22 | 218.58 | 234.7 | 195.03 | 201.72 | 221.35 | 256.48 | 225.63 | 226.41 | 193.49 |
| Total Non-Current Liabilities | 166.83M | 210.57M | 200.05M | 195.15M | 200.34M | 196.49M | 231.28M | 229.04M | 226.05M | 228.28M | 223.06M | 219.39M | 224.44M | 226.92M | 229.19M | 232.3M | 226.82M | 210.8M | 216.49M | 220.12M |
| Long-Term Debt | 94.97M | 146.37M | 134.02M | 154.96M | 127.32M | 123.79M | 166.21M | 167.95M | 162.47M | 164.4M | 166.25M | 168.02M | 169.79M | 171.56M | 172.83M | 174.1M | 170.62M | 171.91M | 173.2M | 174.49M |
| Capital Lease Obligations | 26.45M | 27.77M | 28.99M | 30.18M | 31.48M | 32.48M | 33.35M | 30.46M | 31.77M | 32.37M | 28.22M | 21.76M | 22.81M | 23.6M | 22.47M | 22.66M | 24.12M | 10.45M | 11.93M | 13.76M |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 20.57M | 7.9M | 10.04M | -17.61M | 15.72M | 13.66M | 6.13M | 6.01M | 7.33M | 7.39M | 4.97M | 4.8M | 4.9M | 4.67M | 4.64M | 5.18M | 3.63M | 3.75M | 6.81M | 6.7M |
| Total Liabilities | 336.94M | 401.98M | 405.89M | 394.59M | 394.95M | 389.07M | 434.71M | 430.49M | 427.86M | 423.54M | 421.45M | 428.7M | 425.89M | 425.56M | 421.01M | 417.02M | 419.36M | 419.66M | 417.83M | 424.51M |
| Total Debt | 135.97M | 183.87M | 182.4M | 204.41M | 179.11M | 176.38M | 214.37M | 213.49M | 208.79M | 210.75M | 206.99M | 202.22M | 204.9M | 205.04M | 205.02M | 207.38M | 205.31M | 199.49M | 201.53M | 204.12M |
| Net Debt | 93.72M | 143.25M | 144.33M | 163.12M | 115.2M | 118.96M | 136.54M | 150.91M | 149.58M | 142.18M | 146.54M | 129.47M | 127.99M | 115.63M | 115.96M | 139.65M | 124.31M | 110.75M | 103.69M | 80.92M |
| Debt / Equity | 2.56x | 4.41x | 4.37x | 3.83x | 2.90x | 2.17x | 4.32x | 4.46x | 4.62x | 4.67x | 5.04x | 4.24x | 4.02x | 3.82x | 3.75x | 4.01x | 4.37x | 3.75x | 3.90x | 4.00x |
| Debt / EBITDA | 6.05x | - | - | - | - | 30.24x | 81.76x | 34.32x | - | 25.32x | - | - | 59.15x | 320.37x | 59.96x | 53.78x | - | 60.14x | 181.39x | 37.78x |
| Net Debt / EBITDA | 4.17x | - | - | - | - | 20.40x | 52.08x | 24.26x | - | 17.08x | - | - | 36.95x | 180.68x | 33.92x | 36.22x | - | 33.39x | 93.33x | 14.98x |
| Interest Coverage | 1.90x | 0.65x | -0.34x | -0.71x | -1.63x | 1.49x | 0.14x | 2.12x | -0.13x | 2.33x | -1.05x | -1.99x | 0.65x | 0.34x | 1.41x | 0.69x | -1.26x | - | 0.68x | 1.32x |
| Total Equity | 53.12M | 41.7M | 41.71M | 53.42M | 61.87M | 81.17M | 49.58M | 47.89M | 45.22M | 45.08M | 41.08M | 47.65M | 50.94M | 53.66M | 54.7M | 51.74M | 46.99M | 53.19M | 51.61M | 50.99M |
| Equity Growth % | -14.14% | -48.63% | -15.88% | 11.54% | 36.8% | 80.04% | 20.7% | 0.5% | -11.23% | -15.98% | -24.9% | -7.91% | 8.41% | 0.88% | 6% | 1.47% | 2.68% | -22.74% | -34.3% | -34.44% |
| Book Value per Share | 0.38 | 0.34 | 0.34 | 0.45 | 0.52 | 0.75 | 0.48 | 0.46 | 0.45 | 0.45 | 0.41 | 0.49 | 0.53 | 0.56 | 0.56 | 0.55 | 0.50 | 0.57 | 0.56 | 0.54 |
| Total Shareholders' Equity | 53.12M | 41.7M | 41.71M | 53.42M | 61.87M | 81.17M | 49.58M | 47.89M | 45.22M | 45.08M | 41.08M | 47.65M | 50.94M | 53.66M | 54.7M | 51.74M | 46.99M | 53.19M | 51.61M | 50.99M |
| Common Stock | 120K | 119K | 119K | 119K | 113K | 113K | 103K | 103K | 100K | 100K | 99K | 99K | 97K | 97K | 96K | 95K | 94K | 94K | 93K | 93K |
| Retained Earnings | -558.33M | -568.47M | -566.52M | -554.72M | -540.95M | -519.27M | -520.39M | -519.1M | -521.63M | -517.68M | -521.07M | -514.73M | -505.11M | -502.14M | -499.58M | -500.18M | -497.97M | -492.52M | -489.07M | -488.02M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | -1.22M | -3.51M | -2.67M | -1.39M | -1.98M | -1.84M | -5.16M | -5.4M | -2.48M | -4.22M | -1.91M | 1.06M | -1.72M | 422K | 2.34M | 1.54M | -1.25M | 2.41M | 1.2M | 2.22M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |