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Accuray Announces Results for Second Quarter of Fiscal 2011
Date:1/27/2011

the forward looking statements. Accordingly, investors are cautioned not to place undue reliance on such statements. Many factors could cause actual performance or results to differ materially from these forward looking statements, including, but not limited to the uncertainties associated with the medical device industry; variability of installation and sales cycle including customer financing and construction delays; changes in the regulatory environment, including reimbursement for CyberKnife procedures; market acceptance of products; and the impact of competition. These and other risks are discussed under the heading "Risk Factors" in our report on Form 10-K for the 2010 fiscal year which has been filed with the Securities and Exchange Commission, as updated in our Form 10-Q filed on even date herewith. The Company assumes no obligation to update forward-looking statements to reflect actual performance or results, changes in assumptions or changes in other factors affecting forward-looking information.Accuray IncorporatedUnaudited Condensed Consolidated Statements of Operations(in thousands, except per share data)Three months endedSix months endedDecember 31,2010December 31,2009December 31,2010December 31,2009Net revenue:  Products

$
34,391$
35,686$
53,666$
,032Shared ownership programs

8804561,521937Services

18,84620,68836,58040,342Other

129491547585Total net revenue

54,24657,32192,314107,896Costs of revenue:  Cost of products

13,13417,55620,45932,207Cost of shared ownership programs

122329294650Cost of services

11,38013,13323,18027,053Cost of other

144339678403Total costs of revenue

24,78031,35744,61160,313Gross profit

29,46625,96447,70347,583Operating expenses:  Selling and marketing

7,98710,06315,74718,712Research and development

9,3137,76917,36015,431General and administrative

8,48110,43017,04019,360Total operating expens
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SOURCE Accuray Incorporated
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