ARAY (Accuray) Book Value per Share: $0.35 (As of Mar. 2026)


ARAY Accuray Inc ARAY
44 GF Score
Price $0.24
GF Value $1.34
Valuation Possible Value Trap
! 6 Warning Signs
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What is Accuray Book Value per Share?

Accuray ARAY -8.60% 44 Book Value per Share is $0.35 as of Mar. 2026. GuruFocus rates ARAY with a GF Score™ of 44/100 and a GF Value™ of $1.34 (Possible Value Trap). The stock has 6 warning signs investors should review.

Accuray's book value per share for the quarter that ended in Mar. 2026 was $0.35.

During the past 12 months, Accuray's average Book Value Per Share Growth Rate was -27.20% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 8.20% per year. During the past 5 years, the average Book Value Per Share Growth Rate was -4.00% per year. During the past 10 years, the average Book Value Per Share Growth Rate was -2.70% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.

During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of Accuray was 11.00% per year. The lowest was -34.70% per year. And the median was -12.20% per year.

Accuray's current price is $0.241. Its book value per share for the quarter that ended in Mar. 2026 was $0.35. Hence, today's PB Ratio of Accuray is 0.69.

During the past 13 years, the highest P/B Ratio of Accuray was 11.63. The lowest was 0.69. And the median was 5.53.

Good Sign:

Accuray Inc stock PB Ratio (=0.69) is close to 10-year low of 0.69.


Accuray  (NAS:ARAY) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


Accuray Book Value per Share Related Terms


Accuray Book Value per Share Historical Data

* Premium members only.

The historical data trend for Accuray's Book Value per Share can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Accuray Book Value per Share Chart

Accuray Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Book Value per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.76 0.57 0.56 0.45 0.72

Accuray Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Book Value per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.48 0.72 0.55 0.45 0.35

ARAY vs PETV, NSPR, RDGL: Book Value per Share Comparison

For the Medical Devices subindustry, Accuray's PB Ratio, along with its competitors' market caps and PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Accuray PB Ratio vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Accuray's PB Ratio distribution charts can be found below:

* The bar in red indicates where Accuray's PB Ratio falls into.


ARAY
44GF Score
Accuray Inc ARAY
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Accuray Book Value per Share Calculation

Accuray's Book Value Per Share for the fiscal year that ended in Jun. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(81.2-0.0)/112.6
=0.72

Accuray's Book Value Per Share for the quarter that ended in Mar. 2026 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(41.7-0.0)/118.9
=0.35

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of $0.35 mean?
Accuray (ARAY) has a Book Value per Share of $0.35 as of Mar. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Accuray and its competitors.
Is Accuray's Book Value per Share too high?
Accuray's current Book Value per Share is $0.35. Overall, Accuray has a GF Score™ of 44/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Accuray's Book Value per Share compare to PETV and NSPR?
Accuray's Book Value per Share of $0.35 can be compared against companies in the Medical Devices & Instruments industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for a Medical Devices & Instruments company?
A good Book Value per Share depends on the Medical Devices & Instruments industry context. However, Book Value per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Accuray and its competitors. Accuray's current Book Value per Share is $0.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Accuray stock overvalued right now?
Based on GuruFocus' analysis, Accuray (ARAY) is currently considered Possible Value Trap. The stock's GF Value™ is $1.34, compared to a current price of $0.24 — trading 82% below its estimated fair value. The current Book Value per Share is $0.35. Accuray's overall GF Score™ is 44/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For Accuray (ARAY), the current Book Value per Share is $0.35 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Accuray (ARAY) Overvalued in 2026?

Based on GuruFocus' analysis, Accuray stock appears to be undervalued. The current stock price of $0.24 is trading 82% below its estimated GF Value™ of $1.34. GuruFocus considers Accuray to be Possible Value Trap.

Key valuation signals for ARAY:

  • Book Value per Share: $0.35
  • GF Value™: $1.34 vs. price of $0.24 (82% below fair value)
  • GF Score™: 44/100 with 6 warning signs

No single metric tells the full story. See the ARAY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Accuray Business Description

Other Exchanges 0H8I:UKXEJ:Germany
Address 1240 Deming Way, Madison, WI, USA, 53717
Accuray Inc is a radiation oncology company that develops, manufactures, sells and supports precise, treatment solutions which set the standard of radiation therapy care with the objective of helping patients live lives. The company's technology, The CyberKnife, is used to treat multiple types of cancer and tumors throughout the body. The CyberKnife Systems automatically track, detect and correct for a tumor and patient movement in real-time during the procedure, enabling delivery of precise, high dose radiation with sub-millimetre accuracy while patients breathe normally, without manual user intervention.
44GF Score

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Book Value per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.24
Price
$1.34
GF Value