Accuray Incorporated Financial Ratios — ARAY Stock

Profitability (USD)

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	-7.42	-15.51	-21.75	-7.3	-8.36	-5.45	-6.76	-6.09	-4.02	0.82	-1.3	-1.12	-1.95	-3.28	-0.34
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	-5.46	- -	- -	- -	- -	6.09
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	3.42	- -	- -	- -	- -	-4.15
Gross Margin (%)	48.25	33.54	30.9	38.66	38.28	39.8	36.86	39.93	38.84	39.1	40.25	37.21	34.4	32.01	32.05
EBITDA Margin (%)	-9.12	-5.78	-17.44	0.66	0.09	3.37	2.14	1.47	2.64	5.24	7.22	3.18	1.54	1.44	3.05
Operating Margin (%)	-12.52	-13.74	-25.53	-4.91	-5.05	-1.22	-2.56	-0.94	0.14	3.27	5.61	1.9	0.53	0.11	1.71
Incremental Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	31.54	-33.34	72.57	-41.9	-32.58	178.18	61.36
Pretax Margin (%)	-11.49	-16.8	-29.68	-8.76	-9.95	-5.81	-7.44	-5.69	-3.43	1.49	-1.15	-0.47	-1.52	-2.65	0.25
Profit Margin (%)	-12	-17.6	-32.67	-9.6	-10.59	-6.4	-7.71	-5.9	-3.92	1	-1.59	-1.24	-2.07	-3.48	-0.35
Net Income to Common Margin (%)	-12	-17.6	-32.67	-9.6	-10.59	-6.4	-7.71	-5.9	-3.92	1	-1.59	-1.24	-2.07	-3.48	-0.35
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	32.74	- -	- -	- -	- -	240.3
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Total Debt	- -	79	199	196	200	210	165	131	160	222	199	199	205	211	176
ST Debt	- -	- -	- -	- -	- -	40	113	- -	- -	8	12	17	10	14	20
LT Debt	- -	79	199	196	200	171	52	131	160	213	187	182	195	197	156
Total Debt/EBITDA	- -	-3.36	-3.61	80.83	616.22	15.68	20.02	22.09	14.43	11.04	6.97	14.6	29.68	32.88	12.61
Net Debt/EBITDA	4.73	2.71	-2.28	42.67	370.69	6.75	11.25	8.09	7.5	4.07	2.01	6.71	12.72	16.16	5.65
Total Debt/EBIT	- -	-1.41	-2.46	-10.78	-10.42	-43.18	-16.75	-34.52	274.17	17.68	8.97	24.48	86.08	418.15	22.5
Net Debt/EBIT	3.45	1.14	-1.56	-5.69	-6.27	-18.6	-9.42	-12.64	142.45	6.52	2.58	11.26	36.89	205.53	10.09
EBITDA to Interest Expense	- -	-3.2	-5.31	0.17	0.02	0.77	0.48	0.4	0.73	1.11	1.69	1.68	0.65	0.55	1.08
EBITDA-CapEx/Interest Expense	- -	-4.65	-6.79	-0.67	-0.61	0.31	0.17	-0.05	0.45	0.9	1.56	1.1	-0.54	0.24	0.75
EBIT to Interest Expense	- -	-7.6	-7.77	-1.27	-1.16	-0.28	-0.57	-0.25	0.04	0.69	1.32	1	0.22	0.04	0.61
Interest Expense	- -	7	10	14	17	17	17	15	15	18	17	8	11	12	13
Common Equity/Total Assets	-31.66	-45.72	-67.15	-71.69	-84.67	-89.7	-110.79	-125.21	-110.79	-98.1	-101.63	-104.14	-104.76	-110.45	-110.4
Long-Term Debt/Equity (%)	- -	38.98	186.05	198.49	263.47	285.81	110.78	269.53	320.51	335.48	272.3	342.85	363.71	436.46	192.52
Long-Term Debt/Capital (%)	- -	-61.77	-164.54	-122.71	-102.09	-81.07	-18.04	-38.2	-49.09	-82.13	-64.97	-62.25	-65.71	-64.13	-45.59
Long-Term Debt/Total Assets (%)	- -	16.79	41.76	39.5	42.77	36.35	12.68	34.61	36.48	43.49	39.04	38.57	40.73	41.99	33.23
Total Debt/Equity (%)	- -	38.98	186.05	198.49	263.47	352.69	353.67	269.53	320.51	348.4	289.67	375.06	382.11	467.45	217.3
Total Debt/Capital (%)	- -	-61.77	-164.54	-122.71	-102.09	-100.05	-57.6	-38.2	-49.09	-85.3	-69.11	-68.1	-69.03	-68.68	-51.45
Total Debt/Total Assets (%)	- -	16.79	41.76	39.5	42.77	44.86	40.49	34.61	36.48	45.16	41.53	42.19	42.79	44.97	37.51
Net Debt to Equity	-39.91	-31.41	117.43	104.79	158.49	151.93	198.76	98.69	166.52	128.44	83.42	172.47	163.78	229.76	97.46
Net Debt/Capital (%)	41.76	23.53	-64.63	-41.02	-43.66	-27.46	-25.85	-11.26	-20.64	-22.24	-14.18	-24.03	-22.74	-27.59	-19.77
EBITDA	-20	-24	-55	2	- -	13	8	6	11	20	29	14	7	6	14
EBITDA-CapEx	-24	-34	-70	-10	-10	5	3	-1	7	16	26	9	-6	3	10
Operating Income (Loss)	-28	-56	-81	-18	-19	-5	-10	-4	1	13	22	8	2	1	8

Liquidity (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Cash Ratio	0.47	0.82	1.12	0.93	0.85	0.79	0.34	0.49	0.4	0.59	0.6	0.42	0.45	0.35	0.3
Current Ratio	1.41	1.82	2.16	1.97	2.09	1.72	1.09	1.68	1.79	1.96	1.83	1.68	1.7	1.66	1.65
Quick Ratio	0.78	1.21	1.47	1.32	1.3	1.06	0.59	0.88	0.98	1.09	1.05	0.91	0.89	0.86	0.81
CFO/Avg Current Liab	0.09	-0.2	-0.4	- -	-0.08	0.16	- -	0.08	-0.16	-0.01	0.21	-0.01	0.08	-0.06	0.01
Common Equity/Total Assets	-31.66	-45.72	-67.15	-71.69	-84.67	-89.7	-110.79	-125.21	-110.79	-98.1	-101.63	-104.14	-104.76	-110.45	-110.4
Long-Term Debt/Equity (%)	- -	38.98	186.05	198.49	263.47	285.81	110.78	269.53	320.51	335.48	272.3	342.85	363.71	436.46	192.52
Long-Term Debt/Capital (%)	- -	-61.77	-164.54	-122.71	-102.09	-81.07	-18.04	-38.2	-49.09	-82.13	-64.97	-62.25	-65.71	-64.13	-45.59
Long-Term Debt/Total Assets (%)	- -	16.79	41.76	39.5	42.77	36.35	12.68	34.61	36.48	43.49	39.04	38.57	40.73	41.99	33.23
Total Debt/Equity (%)	- -	38.98	186.05	198.49	263.47	352.69	353.67	269.53	320.51	348.4	289.67	375.06	382.11	467.45	217.3
Total Debt/Capital (%)	- -	-61.77	-164.54	-122.71	-102.09	-100.05	-57.6	-38.2	-49.09	-85.3	-69.11	-68.1	-69.03	-68.68	-51.45
Total Debt/Total Assets (%)	- -	16.79	41.76	39.5	42.77	44.86	40.49	34.61	36.48	45.16	41.53	42.19	42.79	44.97	37.51
CFO/Total Liabilities	5.76	-14.21	-17.93	0.09	-3.69	7.55	-0.11	5.55	-7.63	-0.34	9.36	-0.57	3.65	-2.81	0.74
CFO/CapEx	3.08	-3.55	-4.31	0.03	-1.38	3.83	-0.07	2.77	-6.88	-0.39	16.6	-0.51	1.23	-3.31	0.67
Altman's Z-Score	1.42	1.33	0.21	1.08	0.77	0.55	-0.07	0.21	0.32	0.16	0.56	0.11	0.33	-0.05	-0.01

Working Capital (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Accounts Receivable Turnover	4.45	6.32	5.17	5.83	5.17	6.18	6.18	6.1	4.94	4.13	5.22	5.13	5.29	5.36	5.23
Days Sales Outstanding	81.94	57.73	70.61	62.57	70.59	59.07	59.08	59.83	73.82	88.4	69.94	71.08	68.99	68.16	69.73
Inventory Turnover	1.83	3.03	2.67	2.68	2.42	2.16	2.19	2.28	2.23	1.83	1.82	2.01	2.04	2.14	2.23
Days Inventory Outstanding	199.92	120.48	136.49	136.38	150.97	168.86	166.64	160.28	163.43	199.71	200.63	181.3	178.62	170.39	163.64
Accounts Payable Turnover	7.54	9	12.79	14.75	17.6	17.65	14.13	13.27	10.9	9.37	10.72	11.27	9.11	7.09	7.48
Accounts Payable Turnover Days	48.38	40.56	28.54	24.74	20.74	20.68	25.83	27.51	33.49	38.97	34.04	32.39	40.05	51.5	48.82
Cash Conversion Cycle	233.48	137.64	178.56	174.21	200.82	207.24	199.89	192.61	203.76	249.14	236.52	220	207.57	187.04	184.56
Inventory to Cash Days	-117.97	-62.75	-65.87	-73.8	-80.38	-109.79	-107.56	-100.45	-89.6	-111.31	-130.69	-110.22	-109.63	-102.22	-93.91
Inventories	98	82	82	88	106	116	105	109	121	134	126	142	145	138	141
Raw Materials	60	43	34	37	46	50	39	37	41	48	45	62	63	58	49
Work In Process	- -	- -	- -	- -	- -	20	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	28	22	27	33	44	46	51	54	62	69	59	64	65	67	77
Other Inventory	10	17	21	18	15	- -	15	18	18	18	22	16	17	14	15

Enterprise Value (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Market Capitalization	481	483	421	667	528	418	392	348	338	182	416	181	367	179	141
- Cash & Cash Equivalents	96	144	73	92	80	120	72	83	77	108	116	89	89	69	57
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	11	8	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	79	199	196	200	210	165	131	160	222	199	199	205	211	176
Enterprise Value	396	427	445	691	583	461	460	396	422	297	499	291	483	321	260
Total Capital	-134	-129	-121	-159	-196	-210	-286	-343	-326	-260	-289	-293	-297	-307	-343
Total Debt/Capital (%)	- -	-61.77	-164.54	-122.71	-102.09	-100.05	-57.6	-38.2	-49.09	-85.3	-69.11	-68.1	-69.03	-68.68	-51.45
Total Debt / EV	- -	0.19	0.45	0.28	0.34	0.46	0.36	0.33	0.38	0.75	0.4	0.68	0.42	0.66	0.68
EV/Sales	1.78	1.04	1.41	1.87	1.54	1.16	1.2	0.98	1.01	0.77	1.26	0.68	1.08	0.72	0.57
EV/EBITDA	- -	- -	- -	285.45	1,800.57	34.36	56.01	66.73	38.07	14.77	17.43	21.32	69.88	50.09	18.57
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	723.05	23.65	22.44	35.75	202.7	636.97	33.14
EV/Cash Flow to Firm	31.92	- -	- -	43.18	184.25	9.2	26.23	11.7	- -	27.74	8.06	15.08	16.05	94.89	- -
EV/Free Cash Flow to Firm	24.11	- -	- -	24.74	42.86	7.92	20.09	9.79	- -	20.57	7.77	12.12	11.29	45.97	- -
Diluted Market Cap	481	483	421	667	528	418	392	348	338	184	416	181	367	179	141
Diluted Enterprise Value	396	427	546	770	648	508	484	396	422	298	499	291	483	321	260
EV per Share	6.59	6.03	6.07	9.11	7.45	5.73	5.58	4.67	4.82	3.3	5.42	3.16	5.09	3.27	2.53
TTM Sales	222	409	316	369	380	399	383	405	419	383	396	430	448	447	459
TTM EBITDA	-20	-24	-55	2	- -	13	8	6	11	20	29	14	7	6	14
TTM Operating Income	-28	-56	-81	-18	-19	-5	-10	-4	1	13	22	8	2	1	8
TTM Cash Flow to Firm	12	-31	-55	16	3	50	18	34	-12	11	62	19	30	3	-15
TTM Free Cash Flow to Firm	16	-20	-40	28	14	58	23	40	-8	14	64	24	43	7	-11

Multiples (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Price/Free Cash Flow	29.3	-17.56	-8.28	54.34	-133.09	10.72	78.62	13.96	-13.36	81.44	10.19	77.91	13.01	-21.54	19.74
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	723.05	23.65	22.44	35.75	202.7	636.97	33.14
Enterprise Value	396	427	445	691	583	461	460	396	422	297	499	291	483	321	260
Low Price	5.85	3.5	3.76	5.38	5.84	4.8	3.85	3.6	3	1.33	1.96	1.7	1.81	1.46	1.14
EV/Sales	1.78	1.04	1.41	1.87	1.54	1.16	1.2	0.98	1.01	0.77	1.26	0.68	1.08	0.72	0.57
EV/EBITDA	- -	- -	- -	285.45	1,800.57	34.36	56.01	66.73	38.07	14.77	17.43	21.32	69.88	50.09	18.57
Price/Earnings	- -	- -	- -	- -	- -	- -	- -	- -	- -	47.67	- -	- -	- -	- -	- -
Price/Earnings Average	-16.61	-5.6	-4.07	-17.17	-14.87	-18.84	-14.12	-16.64	-22.06	65	-57.51	-64.8	-26.86	-16.77	-118.92
Price/Earnings High	-25.13	-8.59	-5.28	-23.2	-19.49	-23.8	-17.82	-21.85	-28.75	109.91	-87.71	-102.14	-41.23	-27.18	-190.55
Price/Earnings Low	-13.17	-3.44	-2.67	-11.5	-11.37	-15.15	-10.74	-12.79	-15.97	31.23	-28.58	-29.28	-18.51	-9.23	-73.64
Price/Book Value	-3.33	-2.23	-1.32	-1.88	-1.33	-0.99	-0.87	-0.73	-0.7	-0.38	-0.85	-0.37	-0.73	-0.35	-0.27
Price/Book Value Average	-3.07	-1.86	-1.31	-1.71	-1.51	-1.14	-0.93	-0.84	-0.75	-0.52	-0.74	-0.7	-0.5	-0.5	-0.36
Price/Book Value High	-4.65	-2.86	-1.71	-2.32	-1.98	-1.44	-1.17	-1.1	-0.97	-0.87	-1.13	-1.11	-0.76	-0.82	-0.58
Price/Book Value Low	-2.44	-1.15	-0.86	-1.15	-1.16	-0.92	-0.71	-0.64	-0.54	-0.25	-0.37	-0.32	-0.34	-0.28	-0.23
Price/Tangible Book Value	4.02	5.09	27.01	39.38	244.03	-72.05	-32.01	-34.65	-39.46	34.72	39.83	-36.83	-86.77	-14.14	6.03
Price/Tangible Book Value Average	3.7	4.25	26.99	35.93	276.59	-82.84	-34.1	-39.6	-42.25	47.34	34.75	-70.7	-58.91	-20.61	8.1
Price/Tangible Book Value High	5.6	6.53	35.01	48.55	362.42	-104.68	-43.06	-51.98	-55.06	80.04	53	-111.43	-90.42	-33.4	12.98
Price/Tangible Book Value Low	2.93	2.62	17.7	24.07	211.44	-66.64	-25.94	-30.43	-30.59	22.75	17.27	-31.94	-40.58	-11.34	5.02
Price/Sales	2.17	1.18	1.33	1.81	1.39	1.05	1.02	0.86	0.81	0.48	1.05	0.42	0.82	0.4	0.31
Price/Sales Average	1.99	0.99	1.33	1.65	1.57	1.2	1.09	0.98	0.87	0.65	0.92	0.81	0.56	0.58	0.41
Price/Sales High	3.02	1.51	1.73	2.23	2.06	1.52	1.37	1.29	1.13	1.1	1.4	1.27	0.85	0.95	0.66
Price/Sales Low	1.58	0.61	0.87	1.1	1.2	0.97	0.83	0.75	0.63	0.31	0.46	0.36	0.38	0.32	0.26
Price/Cash Flow	38.8	-12.62	-6.36	1,927.96	-36.62	13.51	-1,031.19	18.99	-11.42	-124.2	10.8	-75.21	23.63	-15.02	49.23
Price/Cash Flow Average	35.73	-10.54	-6.35	1,759	-41.5	15.53	-1,098.79	21.7	-12.23	-169.34	9.42	-144.38	16.04	-21.89	66.15
Price/Cash Flow High	54.06	-16.17	-8.24	2,377.09	-54.38	19.63	-1,387.22	28.48	-15.93	-286.32	14.37	-227.55	24.62	-35.49	106
Price/Cash Flow Low	28.34	-6.48	-4.16	1,178.69	-31.73	12.5	-835.8	16.67	-8.85	-81.37	4.68	-65.23	11.05	-12.05	40.96
Price/Free Cash Flow Average	26.98	-14.66	-8.27	49.57	-150.85	12.32	83.78	15.95	-14.31	111.04	8.89	149.55	8.83	-31.39	26.53
Price/Free Cash Flow High	40.82	-22.5	-10.73	66.99	-197.67	15.57	105.77	20.93	-18.65	187.74	13.56	235.7	13.56	-50.88	42.51
Price/Free Cash Flow Low	21.4	-9.02	-5.42	33.22	-115.32	9.91	63.73	12.25	-10.36	53.35	4.42	67.57	6.09	-17.28	16.43
EV/Sales Average	1.61	0.85	1.73	1.93	1.89	1.43	1.33	1.1	1.06	0.95	1.13	1.06	0.82	0.9	0.67
EV/Sales High	2.63	1.38	2.12	2.51	2.38	1.75	1.62	1.41	1.33	1.4	1.61	1.53	1.11	1.26	0.92
EV/Sales Low	1.2	0.47	1.27	1.38	1.52	1.2	1.07	0.87	0.82	0.61	0.66	0.62	0.64	0.64	0.51
EV/EBITDA Average	-17.66	-14.7	-9.9	294.16	2,216.31	42.54	62.05	75.1	40.23	18.07	15.58	33.47	52.82	62.85	22.03
EV/EBITDA High	-28.88	-23.82	-12.17	382.54	2,789.06	51.98	75.38	96.05	50.15	26.63	22.24	48.08	72.12	88.1	30.18
EV/EBITDA Low	-13.13	-8.13	-7.28	211.19	1,781.61	35.54	49.89	59.58	31.19	11.64	9.2	19.57	41.59	44.57	16.88
EV/EBIT Average	-12.86	-6.18	-6.77	-39.23	-37.46	-117.18	-51.92	-117.38	764.07	28.94	20.06	56.12	153.2	799.23	39.31
EV/EBIT High	-21.03	-10.01	-8.32	-51.02	-47.14	-143.17	-63.08	-150.14	952.58	42.65	28.63	80.62	209.18	1,120.33	53.85
EV/EBIT Low	-9.56	-3.42	-4.97	-28.17	-30.11	-97.9	-41.75	-93.13	592.52	18.63	11.85	32.81	120.64	566.77	30.12
Last Price	8.01	6.82	5.74	8.8	6.74	5.19	4.75	4.1	3.87	2.03	4.52	1.96	3.87	1.82	1.37
High Price	11.16	8.73	7.44	10.85	10.01	7.54	6.39	6.15	5.4	4.68	6.02	5.93	4.03	4.3	2.95
Enterprise Value Average	358	348	546	712	718	571	510	446	445	363	446	457	365	403	308
Enterprise Value High	585	563	671	926	904	698	620	570	555	535	637	657	498	565	422
Enterprise Value Low	266	192	401	511	577	477	410	354	345	234	263	267	287	286	236

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Shares Outstanding	70	72	75	77	79	81	84	86	89	91	91	93	97	100	113
Diluted Weighted Avg Shares	60	71	73	76	78	81	82	85	87	91	92	92	95	98	103
Basic Weighted Avg Shares	60	71	73	76	78	81	82	85	87	90	92	92	95	98	103
Revenue per Share	3.7	5.77	4.31	4.87	4.85	4.95	4.65	4.77	4.79	4.26	4.31	4.67	4.72	4.54	4.46
EBITDA per Share	-0.34	-0.33	-0.75	0.03	- -	0.17	0.1	0.07	0.13	0.22	0.31	0.15	0.07	0.07	0.14
Operating Income per Share	-0.46	-0.79	-1.1	-0.24	-0.24	-0.06	-0.12	-0.04	0.01	0.14	0.24	0.09	0.03	0.01	0.08
Basic EPS, GAAP	-0.44	-1.02	-1.41	-0.47	-0.51	-0.32	-0.36	-0.28	-0.19	0.04	-0.07	-0.06	-0.1	-0.16	-0.02
Basic EPS from Cont Ops	-0.44	-1.01	-1.33	-0.47	-0.51	-0.32	-0.36	-0.28	-0.19	0.04	-0.07	-0.06	-0.1	-0.16	-0.02
Diluted EPS, GAAP	-0.44	-1.02	-1.41	-0.47	-0.51	-0.32	-0.36	-0.28	-0.19	0.04	-0.07	-0.06	-0.1	-0.16	-0.02
Diluted EPS from Cont Ops	-0.44	-1.01	-1.33	-0.47	-0.51	-0.32	-0.36	-0.28	-0.19	0.04	-0.07	-0.06	-0.1	-0.16	-0.02
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	0.21	-0.54	-0.9	- -	-0.18	0.38	- -	0.22	-0.34	-0.02	0.42	-0.03	0.16	-0.12	0.03
Free Cash Flow per Basic Share	0.14	-0.69	-1.11	-0.15	-0.32	0.28	-0.07	0.14	-0.39	-0.06	0.39	-0.08	0.03	-0.16	-0.01
Cash & Equivalents per Share	1.6	2.02	2.38	2.27	1.84	2.07	1.16	0.98	0.88	1.2	1.26	0.96	0.94	0.7	0.56
Book Value per Share	-2.4	-3.05	-4.36	-4.68	-5.05	-5.23	-5.46	-5.59	-5.55	-5.36	-5.3	-5.35	-5.29	-5.27	-5.05
Tangible Book Value per Share	1.99	1.34	0.21	0.22	0.03	-0.07	-0.15	-0.12	-0.1	0.06	0.11	-0.05	-0.04	-0.13	0.23

Accuray Incorporated

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)