US Stock MarketDetailed Quotes

Accuray (ARAY)

Watchlist
  • 0.4649
  • +0.0119+2.63%
Close Apr 24 16:00 ET
  • 0.4500
  • -0.0149-3.20%
Post 19:40 ET
55.22MMarket Cap-1.50P/E (TTM)

Accuray (ARAY) Balance Sheet

Quarterly+Annual
YOY yoy
Hide blank lines yoy
(Q2)Dec 31, 2025
(Q1)Sep 30, 2025
(FY)Jun 30, 2025
(Q4)Jun 30, 2025
(Q3)Mar 31, 2025
(Q2)Dec 31, 2024
(Q1)Sep 30, 2024
(FY)Jun 30, 2024
(Q4)Jun 30, 2024
(Q3)Mar 31, 2024
Assets
Current assets
Cash, cash equivalents and short term investments
-34.02%41.3M
6.98%63.34M
-16.27%57.42M
-16.27%57.42M
28.74%77.82M
-13.98%62.58M
-23.02%59.21M
-23.30%68.57M
-23.30%68.57M
-32.12%60.45M
-Cash and cash equivalents
-34.02%41.3M
6.98%63.34M
-16.27%57.42M
-16.27%57.42M
28.74%77.82M
-13.98%62.58M
-23.02%59.21M
-23.30%68.57M
-23.30%68.57M
-32.12%60.45M
Receivables
-16.87%78.84M
-34.07%61.16M
-1.00%97.87M
-1.00%97.87M
13.98%88.98M
11.94%94.84M
19.89%92.76M
13.24%98.86M
13.24%98.86M
0.93%78.07M
-Accounts receivable
-30.15%60.96M
-40.76%54.38M
-9.57%83.19M
-9.57%83.19M
6.89%78.19M
12.76%87.28M
18.64%91.79M
23.03%92M
23.03%92M
-5.42%73.15M
-Taxes receivable
59.54%12.06M
601.14%6.78M
178.15%12.22M
178.15%12.22M
119.60%10.79M
3.26%7.56M
--967K
-64.90%4.39M
-64.90%4.39M
--4.91M
-Other receivables
--5.82M
----
-0.28%2.45M
-0.28%2.45M
----
----
----
--2.46M
--2.46M
----
Inventory
1.44%150.96M
0.40%155.5M
1.95%141.02M
1.95%141.02M
-8.22%146.45M
-4.12%148.83M
3.27%154.88M
-4.70%138.32M
-4.70%138.32M
5.97%159.57M
Prepaid assets
19.62%13.72M
-10.64%12.9M
-3.47%9.95M
-3.47%9.95M
12.47%11.71M
-7.54%11.47M
--14.43M
-11.38%10.31M
-11.38%10.31M
--10.41M
Restricted cash
-59.87%575K
17.94%572K
18.35%574K
18.35%574K
50.30%1.01M
195.46%1.43M
-7.44%485K
-7.44%485K
-7.44%485K
256.61%674K
Current deferred assets
59.96%3.47M
-35.02%2.34M
36.13%3.71M
36.13%3.71M
-7.00%2.66M
4.03%2.17M
543.93%3.61M
16.00%2.73M
16.00%2.73M
909.54%2.86M
Other current assets
-48.48%2.36M
86.63%7.79M
74.53%6.93M
74.53%6.93M
156.18%4.83M
30.90%4.58M
-85.51%4.17M
135.89%3.97M
135.89%3.97M
-92.59%1.89M
Total current assets
-10.28%292.39M
-7.87%303.6M
-1.79%317.47M
-1.79%317.47M
6.23%333.46M
-1.59%325.89M
-1.38%329.54M
-4.38%323.24M
-4.38%323.24M
-8.46%313.91M
Non current assets
Net PPE
2.50%60.06M
4.50%61.11M
5.51%61.77M
5.51%61.77M
12.09%61.1M
19.55%58.6M
18.52%58.48M
25.16%58.55M
25.16%58.55M
50.88%54.51M
-Gross PPE
4.00%139.3M
6.00%140.22M
5.64%139.68M
5.64%139.68M
8.16%137.73M
3.27%133.95M
2.73%132.28M
5.50%132.23M
5.50%132.23M
10.01%127.35M
-Accumulated depreciation
-5.16%-79.24M
-7.19%-79.11M
-5.74%-77.91M
-5.74%-77.91M
-5.21%-76.63M
6.61%-75.35M
7.07%-73.81M
6.21%-73.68M
6.21%-73.68M
8.54%-72.83M
Goodwill and other intangible assets
0.29%57.85M
-0.06%57.82M
0.15%57.82M
0.15%57.82M
-0.01%57.75M
-0.36%57.68M
0.07%57.86M
-0.28%57.73M
-0.28%57.73M
-0.54%57.75M
-Goodwill
0.36%57.85M
0.02%57.82M
0.23%57.8M
0.23%57.8M
0.07%57.72M
-0.22%57.64M
0.27%57.81M
-0.02%57.67M
-0.02%57.67M
-0.22%57.68M
-Other intangible assets
-97.30%1K
-91.67%4K
-74.58%15K
-74.58%15K
-62.86%26K
-68.10%37K
-70.55%48K
-71.90%59K
-71.90%59K
-72.76%70K
Investments and advances
-54.79%5.8M
-33.66%4.01M
-53.06%4.61M
-53.06%4.61M
-31.66%9.28M
-11.69%12.84M
-53.93%6.05M
-35.05%9.83M
-35.05%9.83M
11.21%13.59M
Non current accounts receivable
-9.77%2.94M
-44.40%1.96M
32.11%3.78M
32.11%3.78M
7.57%3.34M
-28.70%3.25M
--3.53M
-39.61%2.86M
-39.61%2.86M
--3.1M
Non current deferred assets
-46.40%4.75M
-36.02%5.49M
-27.44%6.12M
-27.44%6.12M
-51.50%6.09M
-17.50%8.86M
--8.58M
-16.60%8.43M
-16.60%8.43M
--12.55M
Other non current assets
114.99%24.22M
152.14%22.82M
133.47%18.68M
133.47%18.68M
86.67%13.27M
33.42%11.27M
-59.60%9.05M
22.25%8M
22.25%8M
-73.06%7.11M
Total non current assets
2.05%155.62M
6.74%153.21M
5.08%152.77M
5.08%152.77M
1.49%150.83M
5.04%152.49M
0.60%143.54M
2.98%145.39M
2.98%145.39M
11.91%148.62M
Total assets
-6.35%448.01M
-3.44%456.82M
0.34%470.24M
0.34%470.24M
4.71%484.29M
0.43%478.38M
-0.79%473.08M
-2.21%468.63M
-2.21%468.63M
-2.77%462.53M
Liabilities
Current liabilities
Payables
-8.86%57.44M
-5.06%50.09M
-15.74%47.41M
-15.74%47.41M
18.74%60.5M
27.09%63.02M
51.28%52.76M
18.85%56.27M
18.85%56.27M
77.85%50.95M
-accounts payable
-19.40%43.52M
-14.87%42.4M
-31.96%34.03M
-31.96%34.03M
4.25%46.32M
37.80%53.99M
42.81%49.81M
48.26%50.02M
48.26%50.02M
55.09%44.43M
-Total tax payable
54.16%13.92M
160.38%7.69M
113.96%13.38M
113.96%13.38M
117.49%14.18M
-13.25%9.03M
--2.95M
-54.05%6.25M
-54.05%6.25M
--6.52M
Current accrued expenses
-10.46%6.66M
-15.05%9.07M
-36.44%6.27M
-36.44%6.27M
-23.63%7.51M
-40.71%7.44M
-70.87%10.67M
-38.15%9.86M
-38.15%9.86M
-73.29%9.83M
Current provisions
-12.51%3.39M
-13.55%3.34M
-41.09%3.58M
-41.09%3.58M
-36.31%4.36M
-4.08%3.88M
--3.86M
80.71%6.08M
80.71%6.08M
--6.84M
Current debt and capital lease obligation
27.77%19.27M
39.65%20.32M
43.90%20.11M
43.90%20.11M
18.20%14.81M
21.16%15.08M
18.22%14.55M
41.55%13.97M
41.55%13.97M
28.85%12.53M
-Current debt
46.96%11.11M
65.44%12.85M
64.18%12.73M
64.18%12.73M
4.50%7.57M
12.20%7.56M
24.72%7.77M
35.57%7.76M
35.57%7.76M
26.87%7.25M
-Current capital lease obligation
8.47%8.16M
10.09%7.46M
18.61%7.38M
18.61%7.38M
37.01%7.23M
31.73%7.52M
11.55%6.78M
49.80%6.22M
49.80%6.22M
31.68%5.28M
Current deferred liabilities
6.80%90.83M
-2.90%91.72M
10.35%94.5M
10.35%94.5M
5.41%93.95M
-15.02%85.05M
3.64%94.45M
-7.88%85.64M
-7.88%85.64M
-6.40%89.13M
Other current liabilities
-9.33%6.93M
-22.50%6.18M
-2.88%6.13M
-2.88%6.13M
18.46%8.9M
-17.45%7.65M
--7.97M
17.98%6.31M
17.98%6.31M
--7.51M
Current liabilities
-1.00%199.44M
-3.56%194.61M
-1.38%192.58M
-1.38%192.58M
2.54%203.43M
-3.75%201.45M
0.18%201.81M
-1.70%195.27M
-1.70%195.27M
3.42%198.39M
Non current liabilities
Long term debt and capital lease obligation
-21.90%154.96M
-18.25%158.8M
-20.58%156.27M
-20.58%156.27M
2.62%199.56M
4.55%198.41M
0.85%194.24M
0.82%196.77M
0.82%196.77M
-0.43%194.46M
-Long term debt
-25.71%124.78M
-21.64%127.32M
-24.70%123.79M
-24.70%123.79M
-0.02%166.21M
-0.04%167.95M
-4.31%162.47M
-4.17%164.4M
-4.17%164.4M
-3.81%166.25M
-Long term capital lease obligation
-0.90%30.18M
-0.92%31.48M
0.34%32.48M
0.34%32.48M
18.20%33.35M
39.99%30.46M
39.32%31.77M
37.16%32.37M
37.16%32.37M
25.60%28.22M
Non current deferred liabilities
12.16%27.61M
5.53%25.82M
10.17%26.57M
10.17%26.57M
8.33%25.59M
-0.78%24.62M
-9.17%24.47M
-10.95%24.11M
-10.95%24.11M
-19.22%23.62M
Derivative product liabilities
--6.48M
--10.37M
--8.5M
--8.5M
----
----
----
--0
--0
----
Other non current liabilities
1.51%6.1M
-27.13%5.35M
-30.17%5.16M
-30.17%5.16M
23.30%6.13M
25.10%6.01M
49.69%7.34M
58.05%7.39M
58.05%7.39M
7.02%4.97M
Total non current liabilities
-14.80%195.15M
-11.37%200.34M
-13.92%196.49M
-13.92%196.49M
3.69%231.28M
4.40%229.04M
0.72%226.05M
0.60%228.28M
0.60%228.28M
-2.67%223.06M
Total liabilities
-8.34%394.59M
-7.69%394.95M
-8.14%389.07M
-8.14%389.07M
3.15%434.71M
0.42%430.49M
0.46%427.86M
-0.47%423.54M
-0.47%423.54M
0.10%421.45M
Shareholders'equity
Share capital
15.53%119K
13.00%113K
13.00%113K
13.00%113K
4.04%103K
4.04%103K
3.09%100K
3.09%100K
3.09%100K
3.13%99K
-common stock
15.53%119K
13.00%113K
13.00%113K
13.00%113K
4.04%103K
4.04%103K
3.09%100K
3.09%100K
3.09%100K
3.13%99K
Retained earnings
-6.86%-554.72M
-3.70%-540.95M
-0.31%-519.27M
-0.31%-519.27M
0.13%-520.4M
-0.85%-519.1M
-3.27%-521.64M
-3.10%-517.68M
-3.10%-517.68M
-4.30%-521.07M
Paid-in capital
6.49%609.41M
6.23%604.68M
6.22%602.17M
6.22%602.17M
1.96%575.03M
1.97%572.29M
2.08%569.24M
2.09%566.89M
2.09%566.89M
2.19%563.96M
Gains losses not affecting retained earnings
74.30%-1.39M
20.39%-1.98M
56.49%-1.84M
56.49%-1.84M
-170.28%-5.16M
-610.97%-5.4M
-44.64%-2.48M
-1,100.47%-4.22M
-1,100.47%-4.22M
-181.47%-1.91M
Total stockholders'equity
11.54%53.42M
36.80%61.87M
80.04%81.17M
80.04%81.17M
20.70%49.58M
0.50%47.89M
-11.23%45.22M
-15.98%45.08M
-15.98%45.08M
-24.90%41.08M
Total equity
11.54%53.42M
36.80%61.87M
80.04%81.17M
80.04%81.17M
20.70%49.58M
0.50%47.89M
-11.23%45.22M
-15.98%45.08M
-15.98%45.08M
-24.90%41.08M
Currency Unit
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
Accounting Standards
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
Audit Opinions
--
--
Unqualified Opinion
--
--
--
--
Unqualified Opinion with Explanatory Notes
--
--
(Q2)Dec 31, 2025(Q1)Sep 30, 2025(FY)Jun 30, 2025(Q4)Jun 30, 2025(Q3)Mar 31, 2025(Q2)Dec 31, 2024(Q1)Sep 30, 2024(FY)Jun 30, 2024(Q4)Jun 30, 2024(Q3)Mar 31, 2024
Assets
Current assets
Cash, cash equivalents and short term investments -34.02%41.3M6.98%63.34M-16.27%57.42M-16.27%57.42M28.74%77.82M-13.98%62.58M-23.02%59.21M-23.30%68.57M-23.30%68.57M-32.12%60.45M
-Cash and cash equivalents -34.02%41.3M6.98%63.34M-16.27%57.42M-16.27%57.42M28.74%77.82M-13.98%62.58M-23.02%59.21M-23.30%68.57M-23.30%68.57M-32.12%60.45M
Receivables -16.87%78.84M-34.07%61.16M-1.00%97.87M-1.00%97.87M13.98%88.98M11.94%94.84M19.89%92.76M13.24%98.86M13.24%98.86M0.93%78.07M
-Accounts receivable -30.15%60.96M-40.76%54.38M-9.57%83.19M-9.57%83.19M6.89%78.19M12.76%87.28M18.64%91.79M23.03%92M23.03%92M-5.42%73.15M
-Taxes receivable 59.54%12.06M601.14%6.78M178.15%12.22M178.15%12.22M119.60%10.79M3.26%7.56M--967K-64.90%4.39M-64.90%4.39M--4.91M
-Other receivables --5.82M-----0.28%2.45M-0.28%2.45M--------------2.46M--2.46M----
Inventory 1.44%150.96M0.40%155.5M1.95%141.02M1.95%141.02M-8.22%146.45M-4.12%148.83M3.27%154.88M-4.70%138.32M-4.70%138.32M5.97%159.57M
Prepaid assets 19.62%13.72M-10.64%12.9M-3.47%9.95M-3.47%9.95M12.47%11.71M-7.54%11.47M--14.43M-11.38%10.31M-11.38%10.31M--10.41M
Restricted cash -59.87%575K17.94%572K18.35%574K18.35%574K50.30%1.01M195.46%1.43M-7.44%485K-7.44%485K-7.44%485K256.61%674K
Current deferred assets 59.96%3.47M-35.02%2.34M36.13%3.71M36.13%3.71M-7.00%2.66M4.03%2.17M543.93%3.61M16.00%2.73M16.00%2.73M909.54%2.86M
Other current assets -48.48%2.36M86.63%7.79M74.53%6.93M74.53%6.93M156.18%4.83M30.90%4.58M-85.51%4.17M135.89%3.97M135.89%3.97M-92.59%1.89M
Total current assets -10.28%292.39M-7.87%303.6M-1.79%317.47M-1.79%317.47M6.23%333.46M-1.59%325.89M-1.38%329.54M-4.38%323.24M-4.38%323.24M-8.46%313.91M
Non current assets
Net PPE 2.50%60.06M4.50%61.11M5.51%61.77M5.51%61.77M12.09%61.1M19.55%58.6M18.52%58.48M25.16%58.55M25.16%58.55M50.88%54.51M
-Gross PPE 4.00%139.3M6.00%140.22M5.64%139.68M5.64%139.68M8.16%137.73M3.27%133.95M2.73%132.28M5.50%132.23M5.50%132.23M10.01%127.35M
-Accumulated depreciation -5.16%-79.24M-7.19%-79.11M-5.74%-77.91M-5.74%-77.91M-5.21%-76.63M6.61%-75.35M7.07%-73.81M6.21%-73.68M6.21%-73.68M8.54%-72.83M
Goodwill and other intangible assets 0.29%57.85M-0.06%57.82M0.15%57.82M0.15%57.82M-0.01%57.75M-0.36%57.68M0.07%57.86M-0.28%57.73M-0.28%57.73M-0.54%57.75M
-Goodwill 0.36%57.85M0.02%57.82M0.23%57.8M0.23%57.8M0.07%57.72M-0.22%57.64M0.27%57.81M-0.02%57.67M-0.02%57.67M-0.22%57.68M
-Other intangible assets -97.30%1K-91.67%4K-74.58%15K-74.58%15K-62.86%26K-68.10%37K-70.55%48K-71.90%59K-71.90%59K-72.76%70K
Investments and advances -54.79%5.8M-33.66%4.01M-53.06%4.61M-53.06%4.61M-31.66%9.28M-11.69%12.84M-53.93%6.05M-35.05%9.83M-35.05%9.83M11.21%13.59M
Non current accounts receivable -9.77%2.94M-44.40%1.96M32.11%3.78M32.11%3.78M7.57%3.34M-28.70%3.25M--3.53M-39.61%2.86M-39.61%2.86M--3.1M
Non current deferred assets -46.40%4.75M-36.02%5.49M-27.44%6.12M-27.44%6.12M-51.50%6.09M-17.50%8.86M--8.58M-16.60%8.43M-16.60%8.43M--12.55M
Other non current assets 114.99%24.22M152.14%22.82M133.47%18.68M133.47%18.68M86.67%13.27M33.42%11.27M-59.60%9.05M22.25%8M22.25%8M-73.06%7.11M
Total non current assets 2.05%155.62M6.74%153.21M5.08%152.77M5.08%152.77M1.49%150.83M5.04%152.49M0.60%143.54M2.98%145.39M2.98%145.39M11.91%148.62M
Total assets -6.35%448.01M-3.44%456.82M0.34%470.24M0.34%470.24M4.71%484.29M0.43%478.38M-0.79%473.08M-2.21%468.63M-2.21%468.63M-2.77%462.53M
Liabilities
Current liabilities
Payables -8.86%57.44M-5.06%50.09M-15.74%47.41M-15.74%47.41M18.74%60.5M27.09%63.02M51.28%52.76M18.85%56.27M18.85%56.27M77.85%50.95M
-accounts payable -19.40%43.52M-14.87%42.4M-31.96%34.03M-31.96%34.03M4.25%46.32M37.80%53.99M42.81%49.81M48.26%50.02M48.26%50.02M55.09%44.43M
-Total tax payable 54.16%13.92M160.38%7.69M113.96%13.38M113.96%13.38M117.49%14.18M-13.25%9.03M--2.95M-54.05%6.25M-54.05%6.25M--6.52M
Current accrued expenses -10.46%6.66M-15.05%9.07M-36.44%6.27M-36.44%6.27M-23.63%7.51M-40.71%7.44M-70.87%10.67M-38.15%9.86M-38.15%9.86M-73.29%9.83M
Current provisions -12.51%3.39M-13.55%3.34M-41.09%3.58M-41.09%3.58M-36.31%4.36M-4.08%3.88M--3.86M80.71%6.08M80.71%6.08M--6.84M
Current debt and capital lease obligation 27.77%19.27M39.65%20.32M43.90%20.11M43.90%20.11M18.20%14.81M21.16%15.08M18.22%14.55M41.55%13.97M41.55%13.97M28.85%12.53M
-Current debt 46.96%11.11M65.44%12.85M64.18%12.73M64.18%12.73M4.50%7.57M12.20%7.56M24.72%7.77M35.57%7.76M35.57%7.76M26.87%7.25M
-Current capital lease obligation 8.47%8.16M10.09%7.46M18.61%7.38M18.61%7.38M37.01%7.23M31.73%7.52M11.55%6.78M49.80%6.22M49.80%6.22M31.68%5.28M
Current deferred liabilities 6.80%90.83M-2.90%91.72M10.35%94.5M10.35%94.5M5.41%93.95M-15.02%85.05M3.64%94.45M-7.88%85.64M-7.88%85.64M-6.40%89.13M
Other current liabilities -9.33%6.93M-22.50%6.18M-2.88%6.13M-2.88%6.13M18.46%8.9M-17.45%7.65M--7.97M17.98%6.31M17.98%6.31M--7.51M
Current liabilities -1.00%199.44M-3.56%194.61M-1.38%192.58M-1.38%192.58M2.54%203.43M-3.75%201.45M0.18%201.81M-1.70%195.27M-1.70%195.27M3.42%198.39M
Non current liabilities
Long term debt and capital lease obligation -21.90%154.96M-18.25%158.8M-20.58%156.27M-20.58%156.27M2.62%199.56M4.55%198.41M0.85%194.24M0.82%196.77M0.82%196.77M-0.43%194.46M
-Long term debt -25.71%124.78M-21.64%127.32M-24.70%123.79M-24.70%123.79M-0.02%166.21M-0.04%167.95M-4.31%162.47M-4.17%164.4M-4.17%164.4M-3.81%166.25M
-Long term capital lease obligation -0.90%30.18M-0.92%31.48M0.34%32.48M0.34%32.48M18.20%33.35M39.99%30.46M39.32%31.77M37.16%32.37M37.16%32.37M25.60%28.22M
Non current deferred liabilities 12.16%27.61M5.53%25.82M10.17%26.57M10.17%26.57M8.33%25.59M-0.78%24.62M-9.17%24.47M-10.95%24.11M-10.95%24.11M-19.22%23.62M
Derivative product liabilities --6.48M--10.37M--8.5M--8.5M--------------0--0----
Other non current liabilities 1.51%6.1M-27.13%5.35M-30.17%5.16M-30.17%5.16M23.30%6.13M25.10%6.01M49.69%7.34M58.05%7.39M58.05%7.39M7.02%4.97M
Total non current liabilities -14.80%195.15M-11.37%200.34M-13.92%196.49M-13.92%196.49M3.69%231.28M4.40%229.04M0.72%226.05M0.60%228.28M0.60%228.28M-2.67%223.06M
Total liabilities -8.34%394.59M-7.69%394.95M-8.14%389.07M-8.14%389.07M3.15%434.71M0.42%430.49M0.46%427.86M-0.47%423.54M-0.47%423.54M0.10%421.45M
Shareholders'equity
Share capital 15.53%119K13.00%113K13.00%113K13.00%113K4.04%103K4.04%103K3.09%100K3.09%100K3.09%100K3.13%99K
-common stock 15.53%119K13.00%113K13.00%113K13.00%113K4.04%103K4.04%103K3.09%100K3.09%100K3.09%100K3.13%99K
Retained earnings -6.86%-554.72M-3.70%-540.95M-0.31%-519.27M-0.31%-519.27M0.13%-520.4M-0.85%-519.1M-3.27%-521.64M-3.10%-517.68M-3.10%-517.68M-4.30%-521.07M
Paid-in capital 6.49%609.41M6.23%604.68M6.22%602.17M6.22%602.17M1.96%575.03M1.97%572.29M2.08%569.24M2.09%566.89M2.09%566.89M2.19%563.96M
Gains losses not affecting retained earnings 74.30%-1.39M20.39%-1.98M56.49%-1.84M56.49%-1.84M-170.28%-5.16M-610.97%-5.4M-44.64%-2.48M-1,100.47%-4.22M-1,100.47%-4.22M-181.47%-1.91M
Total stockholders'equity 11.54%53.42M36.80%61.87M80.04%81.17M80.04%81.17M20.70%49.58M0.50%47.89M-11.23%45.22M-15.98%45.08M-15.98%45.08M-24.90%41.08M
Total equity 11.54%53.42M36.80%61.87M80.04%81.17M80.04%81.17M20.70%49.58M0.50%47.89M-11.23%45.22M-15.98%45.08M-15.98%45.08M-24.90%41.08M
Currency Unit USDUSDUSDUSDUSDUSDUSDUSDUSDUSD
Accounting Standards US-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAP
Audit Opinions ----Unqualified Opinion--------Unqualified Opinion with Explanatory Notes----
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