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Accuray Announces Results for Third Quarter of Fiscal 2011
Date:5/5/2011

isks and uncertainties that may lead to actual results varying materially from 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 to be filed on or before May 10, 2011. 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 EndedNine Months EndedMarch 31,March 31,2011201020112010Net revenue:Products

$35,249$33,783$88,915$99,815Shared ownership programs

3354841,8561,421Services

18,25317,54554,83357,887Other

9101281,457714Total net revenue

54,74751,940147,061159,837Cost of revenue:Cost of products

14,11414,43034,50846,638Cost of shared ownership programs

85228379877Cost of services

12,15211,80635,39738,859Cost of other

1,0831001,761503Total cost of revenue

27,43426,56472,04586,877Gross profit

27,31325,37675,01672,960Operating expenses:Selling and marketing

8,1277,17923,87425,891Research and development

9,2917,71926,65123,150General and administrative

10,4217,
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SOURCE Accuray Incorporated
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