Accuray Reports Continued Growth in Second Quarter of F...(539 (6048) Provision for income taxe...),Health

Provision for income taxes 445 64 931 123

Income (loss) before cumulative effect

of change in accounting principle 2,343 (7,291) 4,608 (6,171)

Cumulative effect of change in

accounting principle, net - - - 838

of tax of $0

Net income (loss) $2,343 $(7,291) $4,608 $(5,333)

Net income (loss) per common share,

basic and diluted:

Basic

Income (loss) before cumulative effect

of change in

accounting principle $0.04 $(0.45) $0.08 $(0.38)

Cumulative effect of change in

accounting principle - - - 0.05

Basic net income (loss) per share $0.04 $(0.45) $0.08 $(0.33)

Diluted

Income (loss) before cumulative

effect of change in

accounting principle $0.04 $(0.45) $0.08 $(0.38)

Cumulative effect of change in

accounting principle - - - 0.05

Diluted net income (loss)

per share $0.04 $(0.45) $0.08 $(0.33)

Weighted average common shares

outstanding used in computing net

income (loss) per share:

Basic 54,737 16,209 54,380 16,234

Diluted 61,293 16,209 61,257 16,234

Cost of revenue, selling and

marketing, research and development,

and general and administrative

expenses include stock-based

compensation charges as follows:

Cost of revenue $530 $232 $851 $450

Selling and marketing $1,039 $1,007 $2,146 $1,656

Research and development $803 $471 $1,478 $920

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