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Accuray Reports Record Revenue in First Quarter of Fiscal 2008
Date:11/7/2007

the extent required by applicable securities laws.

Accuray Incorporated

Unaudited Condensed Consolidated Statements of Operations

(in thousands, except per share data)

Three months ended

September 29, September 30,

2007 2006

Net revenue:

Products $36,984 $26,767

Shared ownership programs 2,312 2,226

Services 6,999 2,969

Other 2,351 809

Total net revenue 48,646 32,771

Cost of revenue:

Cost of products 16,440 10,716

Cost of shared ownership programs 712 606

Cost of services 4,458 1,670

Cost of other 1,125 476

Total cost of revenue 22,735 13,468

Gross profit 25,911 19,303

Operating expenses:

Selling and marketing 10,156 7,530

Research and development 7,715 6,182

General and administrative 7,901 4,619

Total operating expenses 25,772 18,331

Income from operations 139 972

Interest and other income, net 2,612 207

Income before provision for income

taxes and cumulative effect of

change in accounting principle 2,751
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SOURCE Accuray Incorporated
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