S-8 S-8 EX-FILING FEES 0001138723 ACCURAY INC N/A Fees to be Paid Fees to be Paid 0001138723 2026-10-27 2026-10-27 0001138723 1 2026-10-27 2026-10-27 0001138723 2 2026-10-27 2026-10-27 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

ACCURAY INC

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Common Stock reserved for issuance pursuant to the Accuray Incorporated Stand-Alone Inducement Performance Unit Agreement for Sofiane Laoussadi ("PSU Award") Other 975,000 $ 0.13 $ 126,750.00 0.000087 $ 11.03
2 Equity Common Stock reserved for issuance pursuant to the Accuray Incorporated Stand-Alone Inducement Restricted Stock Unit Agreement for Sofiane Laoussadi ("RSU Award") Other 650,000 $ 0.13 $ 84,500.00 0.000087 $ 7.35

Total Offering Amounts:

$ 211,250.00

$ 18.38

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 18.38

Offering Note

1

Consists of 975,000 shares of common stock, par value $0.001 per share (the "Common Stock"), of Accuray Incorporated (the "Registrant") underlying the PSU Award, representing the maximum number of shares issuable under the PSU Award (150% of the target number of 650,000 shares), which were granted to the Registrant's Senior Vice President, Global Service & Solutions, as an inducement material to his acceptance of employment with the Registrant. Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of Common Stock which become issuable under the PSU Award that are being registered pursuant to this Registration Statement by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in an increase in the number of the Registrant's outstanding shares of Common Stock. The proposed maximum offering price per share of Common Stock is estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and (h) under the Securities Act, based on the average of the high and low prices of the Registrant's Common Stock as reported on the Nasdaq Capital Market on October 26, 2026.

2

Consists of 650,000 shares of the Registrant's Common Stock underlying the RSU Award, which were granted to the Registrant's Senior Vice President, Global Service & Solutions, as an inducement material to his acceptance of employment with the Registrant. Pursuant to Rule 416(a) of the Securities Act, this Registration Statement shall also cover any additional shares of Common Stock which become issuable under the RSU Award that are being registered pursuant to this Registration Statement by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in an increase in the number of the Registrant's outstanding shares of Common Stock. The proposed maximum offering price per share of Common Stock is estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and (h) under the Securities Act, based on the average of the high and low prices of the Registrant's Common Stock as reported on the Nasdaq Capital Market on October 26, 2026.
Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name Form or Filing Type File Number Initial Filing Date Filing Date Fee Offset Claimed Security Type Associated with Fee Offset Claimed Security Title Associated with Fee Offset Claimed Unsold Securities Associated with Fee Offset Claimed Unsold Aggregate Offering Amount Associated with Fee Offset Claimed Fee Paid with Fee Offset Source
Rule 457(p)
Fee Offset Claims
Fee Offset Sources