Accuray Inc

Accuray Incorporated (the “Company”) is unable to file its Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 (the “Quarterly Report”) within the prescribed time period without unreasonable effort and expense for the reasons described below. As disclosed in the Company’s Form 8-K filed with the Securities and Exchange Commission on February 9, 2026, the Company recently discovered errors related to the disclosure of remaining performance obligations (“RPO”) included in Note 2, Revenue , within previously filed Form 10-K for the fiscal year ended June 30, 2025, and Form 10-Q filed during the 2025 fiscal year and for the quarter ended September 30, 2025 (“Affected Financial Statements”). The errors are expected to have no impact on the Balance Sheets, Statements of Operations and Comprehensive Income (Loss), Statements of Cash Flows, nor any financial metric outside of Note 2. The additional time required to finalize the Forms 10‑K/A and 10-Q/A has delayed the Company’s ability to complete the Quarterly Report since it must reflect the revised financial information that will be included in the Form 10-K/A and 10-Q/A. The Company is working diligently to prepare the necessary information and is working with its auditors to complete the 10-K/A, the 10-Q/A, and the Quarterly Report and currently expects to file the Quarterly Report within the extension period of five calendar days permitted under Rule 12b-25 of the Securities Exchange Act of 1934, as amended. Cautionary Note Regarding Forward-Looking Statements . All statements, other than statements of historical fact included in this filing, are forward-looking statements, including, but not limited to, statements about the anticipated timing of the filing of the Quarterly Report. All forward-looking statements are subject to significant risks, uncertainties and changes in circumstances that could cause actual results and outcomes to differ materially from the forward-looking statements

Accuray Incorporated (the “Company”) is unable to file its Annual Report on Form 10-K for the fiscal year ended June 30, 2024 (the “Annual Report”) within the prescribed time period without unreasonable effort and expense. The Company requires additional time to complete the financial reporting process as a result of (i) the implementation of the Company’s new SAP S/4HANA enterprise resource planning (“ERP”) system during the Company’s fiscal year ended June 30, 2024, (ii) the Company’s recent amendment to its credit facility disclosed on Form 8-K filed with the Securities Exchange Commission on September 16, 2024, which will be identified as a subsequent event in the Annual Report and required additional financial reporting consideration, and (iii) the additional time necessary to ensure that our interim Chief Executive Officer can complete the required certifications for the Annual Report as a result of our Chief Executive Officer’s unexpected medical leave on September 3, 2024. In addition, a deficiency was identified associated with the risk assessment component of the COSO framework. This specifically related to the implementation of the ERP system, which contributed to material weaknesses within our system of internal control over financial reporting at the control activity level. Specifically, the ERP system (i) was not designed to ensure that all manual journal entries consistently enforced segregation of duties in the approval process prior to being posted to the general ledger system and (ii) was not designed to and did not maintain effective controls to ensure that the tracking of inventory at the Company’s Madison manufacturing warehouse locations were accurate as such capability was not enabled within the new ERP system. The Company is developing a plan to remediate these anticipated material weaknesses, to be described further in the Annual Report