vs

Side-by-side financial comparison of ACCURAY INC (ARAY) and Finance of America Companies Inc. (FOA). Click either name above to swap in a different company.

ACCURAY INC is the larger business by last-quarter revenue ($102.2M vs $73.5M, roughly 1.4× Finance of America Companies Inc.). ACCURAY INC runs the higher net margin — -13.5% vs -14.1%, a 0.7% gap on every dollar of revenue. On growth, Finance of America Companies Inc. posted the faster year-over-year revenue change (248.7% vs -12.0%). Over the past eight quarters, ACCURAY INC's revenue compounded faster (0.5% CAGR vs -0.8%).

Accuray is a radiation therapy company that develops, manufactures, and sells radiation therapy systems to deliver treatments including stereotactic radiosurgery (SRS) and stereotactic body radiation therapy (SBRT). It is the developer of innovative technologies, the CyberKnife and TomoTherapy platforms, including the Radixact System, the latest generation TomoTherapy platform. The company is headquartered in Sunnyvale, CA, the United States. The platforms are installed in leading healthcare ...

Rocket Companies, Inc., is an American fintech and homeownership services company. Founded by Dan Gilbert and based in Downtown Detroit, Michigan, the company is one of the largest mortgage lenders in the United States through its flagship subsidiary Rocket Mortgage. Its subsidiaries include Redfin, Forsalebyowner.com, and Rocket Money.

ARAY vs FOA — Head-to-Head

Bigger by revenue
ARAY
ARAY
1.4× larger
ARAY
$102.2M
$73.5M
FOA
Growing faster (revenue YoY)
FOA
FOA
+260.7% gap
FOA
248.7%
-12.0%
ARAY
Higher net margin
ARAY
ARAY
0.7% more per $
ARAY
-13.5%
-14.1%
FOA
Faster 2-yr revenue CAGR
ARAY
ARAY
Annualised
ARAY
0.5%
-0.8%
FOA

Income Statement — Q2 FY2026 vs Q4 FY2025

Metric
ARAY
ARAY
FOA
FOA
Revenue
$102.2M
$73.5M
Net Profit
$-13.8M
$-10.4M
Gross Margin
23.5%
Operating Margin
-11.3%
-29.9%
Net Margin
-13.5%
-14.1%
Revenue YoY
-12.0%
248.7%
Net Profit YoY
-642.8%
82.4%
EPS (diluted)
$-0.11
$0.45

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
ARAY
ARAY
FOA
FOA
Q4 25
$102.2M
$73.5M
Q3 25
$93.9M
$80.8M
Q2 25
$127.5M
$177.4M
Q1 25
$113.2M
$165.7M
Q4 24
$116.2M
$-49.4M
Q3 24
$101.5M
$290.1M
Q2 24
$134.3M
$79.0M
Q1 24
$101.1M
$74.7M
Net Profit
ARAY
ARAY
FOA
FOA
Q4 25
$-13.8M
$-10.4M
Q3 25
$-21.7M
$-9.5M
Q2 25
$1.1M
$34.9M
Q1 25
$-1.3M
$30.2M
Q4 24
$2.5M
$-59.1M
Q3 24
$-4.0M
$84.2M
Q2 24
$3.4M
$-2.1M
Q1 24
$-6.3M
$-7.5M
Gross Margin
ARAY
ARAY
FOA
FOA
Q4 25
23.5%
Q3 25
28.3%
Q2 25
30.6%
Q1 25
27.9%
Q4 24
36.1%
Q3 24
33.9%
Q2 24
28.6%
Q1 24
28.7%
Operating Margin
ARAY
ARAY
FOA
FOA
Q4 25
-11.3%
-29.9%
Q3 25
-12.0%
-35.3%
Q2 25
3.3%
46.2%
Q1 25
0.9%
49.3%
Q4 24
4.1%
295.0%
Q3 24
-2.1%
71.8%
Q2 24
5.1%
-4.8%
Q1 24
-4.5%
-21.1%
Net Margin
ARAY
ARAY
FOA
FOA
Q4 25
-13.5%
-14.1%
Q3 25
-23.1%
-11.8%
Q2 25
0.9%
19.7%
Q1 25
-1.1%
18.2%
Q4 24
2.2%
119.5%
Q3 24
-3.9%
29.0%
Q2 24
2.5%
-2.6%
Q1 24
-6.3%
-10.1%
EPS (diluted)
ARAY
ARAY
FOA
FOA
Q4 25
$-0.11
$0.45
Q3 25
$-0.18
$-1.27
Q2 25
$0.01
$2.13
Q1 25
$-0.01
$2.43
Q4 24
$0.02
$-5.24
Q3 24
$-0.04
$7.50
Q2 24
$0.03
$-0.30
Q1 24
$-0.06
$-0.78

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ARAY
ARAY
FOA
FOA
Cash + ST InvestmentsLiquidity on hand
$41.3M
$89.5M
Total DebtLower is stronger
$135.9M
$357.5M
Stockholders' EquityBook value
$53.4M
$395.6M
Total Assets
$448.0M
$30.7B
Debt / EquityLower = less leverage
2.54×
0.90×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ARAY
ARAY
FOA
FOA
Q4 25
$41.3M
$89.5M
Q3 25
$63.3M
$109.8M
Q2 25
$57.4M
$46.5M
Q1 25
$77.8M
$52.0M
Q4 24
$62.6M
$47.4M
Q3 24
$59.2M
$44.3M
Q2 24
$68.6M
$46.5M
Q1 24
$60.5M
$48.2M
Total Debt
ARAY
ARAY
FOA
FOA
Q4 25
$135.9M
$357.5M
Q3 25
$140.2M
$390.0M
Q2 25
$136.5M
Q1 25
$173.8M
Q4 24
$175.5M
$374.5M
Q3 24
$170.2M
Q2 24
$172.2M
Q1 24
$173.5M
Stockholders' Equity
ARAY
ARAY
FOA
FOA
Q4 25
$53.4M
$395.6M
Q3 25
$61.9M
$365.8M
Q2 25
$81.2M
$473.4M
Q1 25
$49.6M
$394.9M
Q4 24
$47.9M
$315.7M
Q3 24
$45.2M
$456.5M
Q2 24
$45.1M
$251.3M
Q1 24
$41.1M
$255.7M
Total Assets
ARAY
ARAY
FOA
FOA
Q4 25
$448.0M
$30.7B
Q3 25
$456.8M
$30.7B
Q2 25
$470.2M
$30.1B
Q1 25
$484.3M
$29.7B
Q4 24
$478.4M
$29.2B
Q3 24
$473.1M
$29.0B
Q2 24
$468.6M
$28.0B
Q1 24
$462.5M
$27.7B
Debt / Equity
ARAY
ARAY
FOA
FOA
Q4 25
2.54×
0.90×
Q3 25
2.27×
1.07×
Q2 25
1.68×
Q1 25
3.50×
Q4 24
3.66×
1.19×
Q3 24
3.76×
Q2 24
3.82×
Q1 24
4.22×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ARAY
ARAY
FOA
FOA
Operating Cash FlowLast quarter
$-16.0M
$-429.7M
Free Cash FlowOCF − Capex
$-19.0M
FCF MarginFCF / Revenue
-18.6%
Capex IntensityCapex / Revenue
3.0%
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters
$-2.7M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ARAY
ARAY
FOA
FOA
Q4 25
$-16.0M
$-429.7M
Q3 25
$12.2M
$-149.7M
Q2 25
$-9.7M
$-96.5M
Q1 25
$18.1M
$-92.1M
Q4 24
$1.8M
$-423.8M
Q3 24
$-7.3M
$-81.4M
Q2 24
$9.9M
$-104.0M
Q1 24
$-8.1M
$-132.2M
Free Cash Flow
ARAY
ARAY
FOA
FOA
Q4 25
$-19.0M
Q3 25
$10.3M
Q2 25
$-11.0M
Q1 25
$17.1M
Q4 24
$927.0K
Q3 24
$-8.4M
Q2 24
$9.4M
Q1 24
$-8.9M
$-132.7M
FCF Margin
ARAY
ARAY
FOA
FOA
Q4 25
-18.6%
Q3 25
10.9%
Q2 25
-8.6%
Q1 25
15.1%
Q4 24
0.8%
Q3 24
-8.3%
Q2 24
7.0%
Q1 24
-8.8%
-177.7%
Capex Intensity
ARAY
ARAY
FOA
FOA
Q4 25
3.0%
Q3 25
2.0%
Q2 25
1.0%
Q1 25
0.8%
Q4 24
0.8%
Q3 24
1.1%
Q2 24
0.3%
Q1 24
0.8%
0.6%
Cash Conversion
ARAY
ARAY
FOA
FOA
Q4 25
Q3 25
Q2 25
-8.64×
-2.76×
Q1 25
-3.05×
Q4 24
0.71×
Q3 24
-0.97×
Q2 24
2.92×
Q1 24

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

ARAY
ARAY

Services$57.2M56%
Products$45.0M44%

FOA
FOA

Segment Continuing Operations$70.8M96%
Other$2.7M4%

Related Comparisons