Comtech Telecommunications (CMTL) 10-Q 8 Jun 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Apr. 30, 2016	Jun. 03, 2016
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Apr. 30, 2016
Current Fiscal Year End Date	--07-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,016
Entity Registrant Name	COMTECH TELECOMMUNICATIONS CORP /DE/
Entity Central Index Key	23,197
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		16,171,079

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Apr. 30, 2016	Jul. 31, 2015
Current assets:
Cash and cash equivalents	$ 69,112,000	$ 150,953,000
Accounts receivable, net	134,054,000	69,255,000
Inventories, net	75,324,000	62,068,000
Prepaid expenses and other current assets	19,753,000	7,396,000
Deferred tax asset, net (See Note 12)	0	11,084,000
Total current assets	298,243,000	300,756,000
Property, plant and equipment, net	39,588,000	15,370,000
Goodwill	264,503,000	137,354,000
Intangibles with finite lives, net	293,561,000	20,009,000
Deferred financing costs, net	3,739,000	0
Other assets, net	3,694,000	388,000
Total assets	903,328,000	473,877,000
Current liabilities:
Accounts payable	24,086,000	15,708,000
Accrued expenses and other current liabilities	75,137,000	29,470,000
Dividends payable	4,851,000	4,839,000
Customer advances and deposits	29,779,000	14,320,000
Current portion of long-term debt	14,062,000	0
Current portion of capital lease obligations	3,770,000	0
Interest payable	111,000	0
Total current liabilities	151,796,000	64,337,000
Non-current portion of long-term debt, net	328,486,000	0
Non-current portion of capital lease obligations	4,880,000	0
Income taxes payable	3,262,000	1,573,000
Deferred tax liability, net (See Note 12)	24,193,000	2,925,000
Customer advances and deposits, non-current	6,137,000	0
Other liabilities	4,776,000	3,633,000
Total liabilities	$ 523,530,000	$ 72,468,000
Commitments and contingencies (See Note 19)
Stockholders’ equity:
Preferred stock, par value $.10 per share; shares authorized and unissued 2,000,000	$ 0	$ 0
Common stock, par value $.10 per share; authorized 100,000,000 shares; issued 31,204,396 shares and 31,165,401 shares at April 30, 2016 and July 31, 2015, respectively	3,121,000	3,117,000
Additional paid-in capital	430,549,000	427,083,000
Retained earnings	387,977,000	413,058,000
Stockholders' equity before treasury stock	821,647,000	843,258,000
Treasury stock, at cost (15,033,317 shares at April 30, 2016 and July 31, 2015)	(441,849,000)	(441,849,000)
Total stockholders’ equity	379,798,000	401,409,000
Total liabilities and stockholders’ equity	$ 903,328,000	$ 473,877,000

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Apr. 30, 2016	Jul. 31, 2015
Stockholders’ equity:
Preferred stock, par value (in dollars per share)	$ 0.10	$ 0.10
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.10	$ 0.10
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	31,204,396	31,165,401
Treasury stock, shares (in shares)	15,033,317	15,033,317

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2016	Apr. 30, 2015	Apr. 30, 2016	Apr. 30, 2015
Income Statement [Abstract]
Net sales	$ 124,187,000	$ 71,633,000	$ 258,627,000	$ 229,826,000
Cost of sales	72,796,000	39,325,000	149,596,000	124,318,000
Gross profit	51,391,000	32,308,000	109,031,000	105,508,000
Expenses:
Selling, general and administrative	30,439,000	15,005,000	60,818,000	46,557,000
Research and development	12,613,000	8,582,000	28,216,000	28,267,000
Acquisition plan expenses	16,960,000	0	20,689,000	0
Amortization of intangibles	4,776,000	1,561,000	7,348,000	4,682,000
Total operating expenses	64,788,000	25,148,000	117,071,000	79,506,000
Operating (loss) income	(13,397,000)	7,160,000	(8,040,000)	26,002,000
Other expenses (income):
Interest expense and other	3,473,000	72,000	3,621,000	406,000
Interest income and other	(5,000)	(107,000)	(227,000)	(281,000)
(Loss) income before (benefit from) provision for income taxes	(16,865,000)	7,195,000	(11,434,000)	25,877,000
(Benefit from) provision for income taxes	(2,510,000)	2,235,000	(994,000)	8,107,000
Net (loss) income	$ (14,355,000)	$ 4,960,000	$ (10,440,000)	$ 17,770,000
Net (loss) income per share (See Note 5):
Basic (in dollars per share)	$ (0.89)	$ 0.31	$ (0.65)	$ 1.10
Diluted (in dollars per share)	$ (0.89)	$ 0.30	$ (0.65)	$ 1.08
Weighted average number of common shares outstanding – basic (in shares)	16,195,000	16,202,000	16,184,000	16,220,000
Weighted average number of common and common equivalent shares outstanding – diluted (in shares)	16,195,000	16,382,000	16,184,000	16,468,000
Dividends declared per issued and outstanding common share as of the applicable dividend record date (in dollars per share)	$ 0.30	$ 0.30	$ 0.90	$ 0.90

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Stockholders' Equity - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]
Beginning balance at Jul. 31, 2014	$ 396,925,000	$ 3,102,000	$ 421,240,000	$ 409,443,000	$ (436,860,000)
Common stock, beginning balance (in shares) at Jul. 31, 2014		31,016,469
Treasury stock, beginning balance (in shares) at Jul. 31, 2014					14,857,582
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	3,642,000		3,642,000
Proceeds from exercise of options	1,417,000	$ 5,000	1,412,000
Proceeds from exercise of options (in shares)		49,200
Proceeds from issuance of employee stock purchase plan shares	707,000	$ 2,000	705,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		25,768
Common stock issued for net settlement of stock-based awards	(420,000)	$ 6,000	(426,000)
Common stock issued for net settlement of stock-based awards (in shares)		60,120
Cash dividends declared	(14,567,000)			(14,567,000)
Accrual of dividend equivalents, net of reversal	(169,000)			(169,000)
Net income tax shortfall from settlement of stock-based awards	(248,000)		(248,000)
Reversal of deferred tax asset associated with debt converted to shares of common stock	(58,000)		(58,000)
Reversal of deferred tax assets associated with expired and unexercised stock-based awards	(12,000)		(12,000)
Repurchases of common stock	$ (4,989,000)				$ (4,989,000)
Repurchases of common stock (in shares)	175,735				175,735
Net (loss) income	$ 17,770,000			17,770,000
Ending balance at Apr. 30, 2015	399,998,000	$ 3,115,000	426,255,000	412,477,000	$ (441,849,000)
Common stock, ending balance (in shares) at Apr. 30, 2015		31,151,557
Treasury stock, ending balance (in shares) at Apr. 30, 2015					15,033,317
Beginning balance at Jul. 31, 2015	$ 401,409,000	$ 3,117,000	427,083,000	413,058,000	$ (441,849,000)
Common stock, beginning balance (in shares) at Jul. 31, 2015	31,165,401	31,165,401
Treasury stock, beginning balance (in shares) at Jul. 31, 2015	15,033,317				15,033,317
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	$ 3,125,000		3,125,000
Proceeds from issuance of employee stock purchase plan shares	499,000	$ 3,000	496,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		29,070
Common stock issued for net settlement of stock-based awards	(74,000)	$ 1,000	(75,000)
Common stock issued for net settlement of stock-based awards (in shares)		9,925
Cash dividends declared	(14,544,000)			(14,544,000)
Accrual of dividend equivalents, net of reversal	(97,000)			(97,000)
Net income tax shortfall from settlement of stock-based awards	(25,000)		(25,000)
Reversal of deferred tax assets associated with expired and unexercised stock-based awards	$ (55,000)		(55,000)
Repurchases of common stock (in shares)	0
Net (loss) income	$ (10,440,000)			(10,440,000)
Ending balance at Apr. 30, 2016	$ 379,798,000	$ 3,121,000	$ 430,549,000	$ 387,977,000	$ (441,849,000)
Common stock, ending balance (in shares) at Apr. 30, 2016	31,204,396	31,204,396
Treasury stock, ending balance (in shares) at Apr. 30, 2016	15,033,317				15,033,317

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Apr. 30, 2016	Apr. 30, 2015
Cash flows from operating activities:
Net (loss) income	$ (10,440,000)	$ 17,770,000
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization of property, plant and equipment	6,078,000	4,896,000
Amortization of intangible assets with finite lives	7,348,000	4,682,000
Amortization of stock-based compensation	3,166,000	3,642,000
Amortization of deferred financing costs	292,000	65,000
(Gain) loss on disposal of property, plant and equipment	(15,000)	3,000
Provision for allowance for doubtful accounts	670,000	315,000
Provision for excess and obsolete inventory	2,022,000	1,962,000
Excess income tax benefit from stock-based award exercises	(23,000)	(140,000)
Deferred income tax benefit	(516,000)	(1,103,000)
Changes in assets and liabilities, net of effects of business acquisition:
Accounts receivable	23,057,000	(13,049,000)
Inventories	5,068,000	(8,729,000)
Prepaid expenses and other current assets	1,877,000	(225,000)
Other assets	(306,000)	(40,000)
Accounts payable	(9,846,000)	(3,882,000)
Accrued expenses and other current liabilities	(4,013,000)	(3,152,000)
Customer advances and deposits	(5,910,000)	5,063,000
Other liabilities, non-current	(882,000)	(608,000)
Interest payable	82,000	(29,000)
Income taxes payable	(5,436,000)	242,000
Net cash provided by operating activities	12,273,000	7,683,000
Cash flows from investing activities:
Payments for business acquisition, net of cash acquired	(280,535,000)	0
Purchases of property, plant and equipment	(3,063,000)	(2,833,000)
Net cash used in investing activities	(283,598,000)	(2,833,000)
Cash flows from financing activities:
Borrowings of debt	351,905,000	0
Required payments for debt assumed for business acquisition	(134,101,000)	0
Cash dividends paid	(14,540,000)	(14,581,000)
Payment of deferred financing costs	(10,123,000)	0
Repayment of long-term debt including capital lease obligations	(3,842,000)	0
Payment of shelf registration costs	(337,000)	0
Repurchases of common stock	0	(4,989,000)
Proceeds from exercises of stock options	0	1,417,000
Proceeds from issuance of employee stock purchase plan shares	499,000	707,000
Excess income tax benefit from stock-based award exercises	23,000	140,000
Net cash provided by (used in) financing activities	189,484,000	(17,306,000)
Net decrease in cash and cash equivalents	(81,841,000)	(12,456,000)
Cash and cash equivalents at beginning of period	150,953,000	154,500,000
Cash and cash equivalents at end of period	69,112,000	142,044,000
Cash paid during the period for:
Interest	2,976,000	117,000
Income taxes	4,766,000	8,970,000
Non-cash investing and financing activities:
Accrued fixed asset additions	125,000	0
Cash dividends declared but unpaid (including accrual of dividend equivalents)	5,265,000	5,115,000
Accrued deferred financing costs	139,000	0
Accrued shelf registration costs	$ 20,000	$ 0

General

General	9 Months Ended
	Apr. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
General	General The accompanying condensed consolidated financial statements of Comtech Telecommunications Corp. and subsidiaries (“Comtech,” “we,” “us,” or “our”) as of and for the three and nine months ended April 30, 2016 and for the three and nine months ended April 30, 2015 are unaudited. In the opinion of management, the information furnished reflects all material adjustments (which include normal recurring adjustments) necessary for a fair presentation of the results for the unaudited interim periods. Our results of operations for such periods are not necessarily indicative of the results of operations to be expected for the full fiscal year. The preparation of our condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires us to make estimates and assumptions that affect the reported amount of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the condensed consolidated financial statements, and the reported amounts of net sales and expenses during the reported period. Actual results may differ from those estimates. Our condensed consolidated financial statements should be read in conjunction with our audited consolidated financial statements, filed with the Securities and Exchange Commission (“SEC”), for the fiscal year ended July 31, 2015 and the notes thereto contained in our Annual Report on Form 10-K, and all of our other filings with the SEC. Certain prior year amounts have been reclassified to conform to current year presentation.

Acquisition

Acquisition	9 Months Ended
	Apr. 30, 2016
Business Combinations [Abstract]
Acquisition	Acquisition In connection with our focused acquisition plan, on February 23, 2016 , we completed the acquisition of TeleCommunication Systems, Inc. ("TCS"), pursuant to the Agreement and Plan of Merger, dated as of November 22, 2015 (the “Merger Agreement”), among Comtech, TCS and Typhoon Acquisition Corp., a Maryland corporation and a direct, wholly owned subsidiary of Comtech (“Merger Sub”). TCS is a leading provider of commercial solutions such as public safety systems and enterprise application technologies and government solutions such as command and control (also known as Command, Control, Communications, Computers, Intelligence, Surveillance and Reconnaissance (“C4ISR”) applications). The TCS acquisition resulted in Comtech entering complementary markets and expanding our domestic and international commercial offerings. TCS is now a wholly-owned subsidiary of Comtech. The acquisition has a preliminary aggregate purchase price for accounting purposes of approximately $340,432,000 (also referred to as the transaction equity value) and an enterprise value of approximately $423,629,000 . The fair value of consideration transferred in connection with the TCS acquisition was approximately $280,535,000 in cash, which is net of $59,897,000 of cash acquired. We have funded and expect to fully fund the acquisition (including approximately $48,000,000 of transaction and merger related expenditures) and have repaid $134,101,000 of debt assumed in connection with the acquisition by redeploying a significant amount of our combined cash and cash equivalents, with the remaining funds coming from, as discussed further in Note (10) - " Secured Credit Facility ," a $400,000,000 Secured Credit Facility (the "Secured Credit Facility.") We have incurred and expect to incur transaction and merger related expenditures totaling $48,000,000 , which includes significant amounts for: (i) change-in-control payments, (ii) severance, (iii) costs associated with establishing our Secured Credit Facility, and (iv) professional fees for financial and legal advisors for both Comtech and TCS. For the three and nine months ended April 30, 2016 , acquisition plan expenses were approximately $16,960,000 and $20,689,000 , respectively, and primarily related to the TCS acquisition. We expect to record an additional expense of approximately $3,900,000 during the fourth quarter of fiscal 2016. The remaining transaction and merger related expenditures have been accounted for by TCS prior to its acquisition by Comtech or have been capitalized (such as deferred financing costs) on our Condensed Consolidated Balance Sheet as of April 30, 2016. Our consolidated financial results for the three and nine months ended April 30, 2016 include approximately $65,957,000 of net sales from TCS operations. Given the immediate integration of TCS into our business, it is not practicable to determine the earnings contributions of TCS during the three and nine months ended April 30, 2016 . We are accounting for the TCS acquisition under the acquisition method of accounting in accordance with FASB ASC 805, “Business Combinations." The purchase price was allocated to the assets acquired and liabilities assumed, based on their preliminary fair value at February 23, 2016 , pursuant to the business combination accounting rules. Acquisition-related transaction costs are not included as components of consideration transferred but are expensed in the period incurred. The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed in connection with the TCS acquisition, based on the current best estimates of management: February 23, 2016 Shares of TCS common stock purchased $ 318,605,000 Stock-based awards settled 21,827,000 Aggregate purchase price at fair value $ 340,432,000 Preliminary allocation of aggregate purchase price: Cash and cash equivalents $ 59,897,000 Current assets, excluding cash acquired 115,797,000 Deferred tax assets, net, non-current 72,700,000 Property, plant and equipment 26,720,000 Other assets, non-current 2,641,000 Current liabilities (excluding interest accrued on debt) (87,700,000 ) Debt (including interest accrued) (134,101,000 ) Capital lease obligations (8,993,000 ) Other liabilities (9,156,000 ) Net tangible assets at preliminary fair value $ 37,805,000 Identifiable intangible assets, deferred taxes and goodwill: Estimated Useful Lives Customer relationships and backlog $ 225,900,000 21 to 22 years Trade names 20,000,000 10 to 20 years Technology 35,000,000 5 to 15 years Deferred tax liabilities related to intangible assets acquired (105,422,000 ) Goodwill 127,149,000 Indefinite Preliminary allocation of aggregate purchase price $ 340,432,000 The acquired identifiable intangible assets are being amortized on a straight-line basis, which we believe approximates the pattern in which the assets are utilized, over their estimated useful lives. The preliminary fair value of technologies and trade names was based on the discounted capitalization of royalty expense saved because we now own the assets. The estimated fair value of customer relationships and backlog was primarily based on the value of the discounted cash flows that the related intangible asset could be expected to generate in the future. Among the factors contributing to the recognition of goodwill, as a component of the purchase price allocation, were synergies in products and technologies and the addition of a skilled, assembled workforce. This goodwill has been assigned to our Government Solutions and Commercial Solutions segments based on specific identification and, while generally not deductible for income tax purposes, certain goodwill related to previous business combinations by TCS will be deductible for income tax purposes. The allocation of the preliminary aggregate purchase price for TCS was based upon a preliminary valuation and estimates and assumptions that are subject to change within the purchase price allocation period (generally one year from the acquisition date). The primary areas of the purchase price allocation for TCS not yet finalized include income taxes, pre-acquisition contingencies for TCS’s intellectual property matters that existed as of the acquisition date (see “Notes to Condensed Consolidated Financial Statements - Note (19) “Legal Matters and Proceedings”) and residual goodwill. The unaudited pro forma financial information in the table below, for the three months ended April 30, 2016, combines the historical results of Comtech for the three months ended April 30, 2016 and, due to the differences in the companies’ reporting periods, the historical results of TCS for the three months ended March 31, 2016, as if the acquisition had occurred on August 1, 2014. The unaudited pro forma financial information in the table below, for the nine months ended April 30, 2016, combines the historical results of Comtech for the nine months ended April 30, 2016 and, due to the differences in the companies’ reporting periods, the historical results of TCS for the nine months ended March 31, 2016, as if the acquisition had occurred on August 1, 2014. The unaudited pro forma financial information in the table below, for the three months ended April 30, 2015, combines the historical results of Comtech for the three months ended April 30, 2015 and, due to the differences in the companies’ reporting periods, the historical results of TCS for the three months ended March 31, 2015, as if the acquisition had occurred on August 1, 2014. The unaudited pro forma financial information in the table below, for the nine months ended April 30, 2015, combines the historical results of Comtech for the nine months ended April 30, 2015 and, due to the differences in the companies’ reporting periods, the historical results of TCS for the nine months ended March 31, 2015, as if the acquisition had occurred on August 1, 2014. Three months ended April 30, Nine months ended April 30, 2016 2015 2016 2015 Net sales $ 130,238,000 $ 153,500,000 $ 453,475,000 $ 499,934,000 Net (loss) income (21,395,000 ) 1,739,000 (27,694,000 ) (16,065,000 ) Basic net (loss) income per share (1.32 ) 0.11 (1.71 ) (0.99 ) Diluted net (loss) income per share (1.32 ) 0.11 (1.71 ) (0.99 ) The pro forma financial information is not indicative of the results of operations that would have been achieved if the acquisition and cash paid had taken place as of August 1, 2014. The pro forma financial information includes adjustments for: • The elimination of historical sales between Comtech and TCS of $1,569,000 for the three months ended April 30, 2016 and $7,331,000 and $285,000 for the nine months ended April 30, 2016 and 2015 , respectively. There were no sales between Comtech and TCS for the three months ended April 30, 2015 . • The reduction to capitalized software amortization of $937,000 and $890,000 for the three months ended April 30, 2016 and 2015 , respectively, and $3,062,000 and $2,539,000 for the nine months ended April 30, 2016 and 2015 , respectively, related to the difference between the historical value and the preliminary estimated fair value of TCS's capitalized software. • The elimination of acquisition plan expenses of $22,464,000 and $25,507,000 for the three and nine months ended April 30, 2016, respectively, and addition of $35,660,000 for the nine months ended April 30, 2015, due to the assumption that all of the acquisition plan expenses were incurred on August 1, 2014. There were no acquisition plan expenses for the three months ended April 30, 2015 . • The incremental amortization expense of $1,581,000 and $3,891,000 for the three months ended April 30, 2016 and 2015 , respectively, and $7,935,000 and $11,628,000 for the nine months ended April 30, 2016 and 2015 , respectively, associated with the increase in acquired other intangible assets. • The reduction in interest expense of $1,836,000 for the three months ended April 30, 2016 and increase in interest expense of $2,165,000 for the three months ended April 30, 2015 and increase in interest expense of $1,731,000 and $6,221,000 for the nine months ended April 30, 2016 and 2015 , respectively, due to the assumed August 1, 2014 repayment of TCS's legacy debt and related new borrowings under our Secured Credit Facility which was utilized to partially fund the TCS acquisition. • The reduction to interest income of $124,000 and $158,000 for the three months ended April 30, 2016 and 2015 , respectively, and $585,000 and $509,000 for the nine months ended April 30, 2016 and 2015 , respectively, due to the assumed cash payments relating to the TCS acquisition. • The related increase or decrease to the provision for income taxes, based on Comtech’s effective tax rate for the respective periods.

Adoption of Accounting Standard

Adoption of Accounting Standards and Updates	9 Months Ended
	Apr. 30, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Adoption of Accounting Standards and Updates	Adoption of Accounting Standards and Updates We are required to prepare our condensed consolidated financial statements in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) which is the source for all authoritative U.S. generally accepted accounting principles commonly referred to as “GAAP.” The ASC is subject to updates by the FASB, which are known as Accounting Standards Updates (“ASUs”). During the nine months ended April 30, 2016 , we adopted: • FASB ASU No. 2014-08 which changed the definition of discontinued operations and related disclosure requirements. Only those disposed components (or components held-for-sale) representing a strategic shift that have (or will have) a major effect on operations and financial results will be reported as discontinued operations. Continuing involvement will no longer prevent a disposal group from being presented as discontinued operations. Our adoption of this ASU did not have any impact on our consolidated financial statements and or disclosures. • FASB ASU No. 2014-16 which requires an entity that issues or invests in hybrid financial instruments, issued in the form of a share, to determine the nature of the host contract by considering all stated and implied substantive terms and features of the hybrid financial instrument, weighing each term and feature on the basis of relevant facts and circumstances and including the embedded derivative feature that is being evaluated for separate accounting from the host contract. Our adoption of this ASU did not have any impact on our consolidated financial statements and or disclosures. • FASB ASU No. 2015-01 which eliminates the concept of extraordinary items from GAAP and expands the presentation and disclosure guidance for items that are unusual in nature or occur infrequently. Our adoption of this ASU did not have any impact on our consolidated financial statements and or disclosures. • FASB ASU No. 2015-02 which amends current consolidation guidance affecting the evaluation of whether certain legal entities should be consolidated. Our adoption of this ASU did not have any impact on our consolidated financial statements and or disclosures. • FASB ASU No. 2015-03 which requires that debt issuance costs (which we refer to as deferred financing costs) be presented as a direct deduction from the carrying amount of the related debt liability, consistent with the presentation of debt discounts. Also, ASU No. 2015-15 was issued in August 2015 and indicates that Securities and Exchange Commission staff would not object to an entity deferring and presenting debt issuance costs associated with a line of credit arrangement as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line of credit arrangement, regardless of whether there are any outstanding borrowings. As discussed further in Note (10) - " Secured Credit Facility ," we adopted this ASU during the nine months ended April 30, 2016 and presented on our Condensed Consolidated Balance Sheet as of April 30, 2016 $3,739,000 and $6,231,000 of net deferred financing costs as a non-current asset in the case of our Revolving Loan Facility and a direct deduction from the carrying amount of the non-current portion of the long-term debt related to our Term Loan Facility. • FASB ASU No. 2015-05 which provides guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. Our adoption of this ASU did not have any material impact on our consolidated financial statements. • FASB ASU No. 2015-07 which removes the requirements to categorize within the fair value hierarchy, and make certain disclosures related to, investments for which fair value is measured using the net asset value per share practical expedient. Our adoption of this ASU did not have any impact on our consolidated financial statements and or disclosures. • FASB ASU No. 2015-16 which requires an acquirer in a business combination to recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. This ASU eliminates the requirement to retrospectively account for the adjustments to provisional amounts in a business combination. As permitted, we adopted this ASU as of February 1, 2016, and will apply this ASU prospectively to our accounting for the TCS acquisition which was completed on February 23, 2016. Our adoption of this ASU did not have any immediate impact on our consolidated financial statements, including disclosures. • FASB ASU No. 2015-17 which requires that deferred tax assets and liabilities be classified as non-current in a statement of financial position. As discussed further in Note (12) - " Income Taxes ," we adopted this ASU prospectively on August 1, 2015 and reclassified our net deferred tax assets and liabilities to the net non-current deferred tax asset in our Condensed Consolidated Balance Sheet beginning as of October 31, 2015. No prior periods were retrospectively adjusted.

Fair Value Measurements and Fin

Fair Value Measurements and Financial Instruments	9 Months Ended
	Apr. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements and Financial Instruments	Fair Value Measurements and Financial Instruments As of April 30, 2016 and July 31, 2015 , we had approximately $2,132,000 and $3,130,000 , respectively, consisting primarily of money market mutual funds which are classified as cash and cash equivalents in our Condensed Consolidated Balance Sheets. These money market mutual funds are recorded at their fair value. FASB ASC 820, “Fair Value Measurements and Disclosures,” defines fair value as the price that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, using the fair value hierarchy described in FASB ASC 820, we valued our money market mutual funds using Level 1 inputs that were based on quoted market prices. The carrying amounts of our other current financial assets and our current financial liabilities, including receivables, accounts payable, accrued expenses and the current portion of our capital lease obligations and our Secured Credit Facility, approximate their fair values due to their short-term maturities. The fair value of outstanding liabilities pursuant to our long-term Secured Credit Facility as of April 30, 2016 approximates its carrying amount due to its variable interest rate and pricing grid that is dependent upon our leverage ratio as of the end of the fiscal quarter for which financial statements have most recently been delivered. We believe the fair value of our non-current portion of capital lease obligations, which currently has stated blended interest rates of 5.7% , would not be materially different than its $4,880,000 carrying value as of April 30, 2016 . As of April 30, 2016 and July 31, 2015 , other than the financial instruments discussed above, we had no other significant assets or liabilities included in our Condensed Consolidated Balance Sheets recorded at fair value, as such term is defined by FASB ASC 820.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Apr. 30, 2016
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Our basic earnings per share (“EPS”) is computed based on the weighted average number of common shares (including vested but unissued stock units, share units, performance shares and restricted stock units ("RSUs")), outstanding during each respective period. Our diluted EPS reflects the dilution from potential common stock issuable pursuant to the exercise of equity-classified stock-based awards, if dilutive, outstanding during each respective period. Pursuant to FASB ASC 260, "Earnings Per Share," equity-classified stock-based awards that are subject to performance conditions are not considered in our diluted EPS calculations until the respective performance conditions have been satisfied. When calculating our diluted earnings per share, we consider (i) the amount an employee must pay upon assumed exercise of stock-based awards; (ii) the amount of stock-based compensation cost attributed to future services and not yet recognized; and (iii) the amount of excess tax benefits, if any, that would be credited to additional paid-in capital assuming exercise of in-the-money stock-based awards. This excess tax benefit is the amount resulting from a tax deduction for compensation in excess of compensation expense recognized for financial reporting purposes. There were no repurchases of our common stock during the three and nine months ended April 30, 2016 . Weighted average basic and diluted shares outstanding for the three and nine months ended April 30, 2015 reflects a reduction of approximately 83,000 and 27,000 shares as a result of the repurchase of our common shares during the respective periods. See Note (18) - " Stockholders' Equity " for more information on our stock repurchase program. Weighted average stock options and RSUs outstanding to purchase 2,362,000 and 685,000 shares for the three months ended April 30, 2016 and 2015 , respectively, were not included in our diluted EPS calculation because their effect would have been anti-dilutive. Weighted average stock options and RSUs outstanding to purchase 2,365,000 and 477,000 shares for the nine months ended April 30, 2016 and 2015 , respectively, were not included in our diluted EPS calculation because their effect would have been anti-dilutive. Our EPS calculations exclude 149,000 and 124,000 weighted average RSUs with performance measures (which we refer to as performance shares) outstanding for the three months ended April 30, 2016 and 2015 , respectively, and 144,000 and 118,000 weighted average performance shares outstanding for the nine months ended April 30, 2016 and 2015 , respectively, as the respective performance conditions have not yet been satisfied. However, the compensation expense related to these awards is included in net (loss) income (the numerator) for EPS calculations for each respective period. The following table reconciles the numerators and denominators used in the basic and diluted EPS calculations: Three months ended April 30, Nine months ended April 30, 2016 2015 2016 2015 Numerator: Net (loss) income for basic calculation $ (14,355,000 ) 4,960,000 (10,440,000 ) 17,770,000 Numerator for diluted calculation $ (14,355,000 ) 4,960,000 (10,440,000 ) 17,770,000 Denominator: Denominator for basic calculation 16,195,000 16,202,000 16,184,000 16,220,000 Effect of dilutive securities: Stock-based awards — 180,000 — 248,000 Denominator for diluted calculation 16,195,000 16,382,000 16,184,000 16,468,000

Accounts Receivable

Accounts Receivable	9 Months Ended
	Apr. 30, 2016
Accounts Receivable Additional Disclosures [Abstract]
Accounts Receivable	Accounts Receivable Accounts receivable consist of the following at: April 30, 2016 July 31, 2015 Billed receivables from commercial and international customers $ 60,670,000 39,062,000 Billed receivables from the U.S. government and its agencies 29,086,000 8,375,000 Unbilled receivables from commercial and international customers 24,164,000 21,898,000 Unbilled receivables on U.S. government contracts-in-progress 21,964,000 1,126,000 Total accounts receivable 135,884,000 70,461,000 Less allowance for doubtful accounts 1,830,000 1,206,000 Accounts receivable, net $ 134,054,000 69,255,000 Unbilled receivables relate to contracts-in-progress for which revenue has been recognized but we have not yet billed the customer for work performed. We had $118,000 of retainage included in unbilled receivables at April 30, 2016 and virtually no retainage at July 31, 2015 and in the opinion of management, a majority of the total unbilled receivables at April 30, 2016 will be billed and collected within one year. Of the unbilled receivables from commercial and international customers at April 30, 2016 and July 31, 2015 , $6,922,000 and $20,256,000 , respectively, relates to our two large over-the-horizon microwave system contracts with our large U.S. prime contractor customer (all of which related to our North African country end-customer). As of April 30, 2016 , the U.S. government (and its agencies) and Verizon Communications Inc. (through various divisions) represented 37.6% and 10.1% , respectively of total accounts receivable. As of July 31, 2015 , the U.S. government (and its agencies) and one large U.S. prime contractor customer (the majority of which related our North African country end-customer) represented 13.5% and 36.3% , respectively of total accounts receivable.

Inventories

Inventories	9 Months Ended
	Apr. 30, 2016
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consist of the following at: April 30, 2016 July 31, 2015 Raw materials and components $ 54,956,000 51,272,000 Work-in-process and finished goods 36,514,000 27,700,000 Total inventories 91,470,000 78,972,000 Less reserve for excess and obsolete inventories 16,146,000 16,904,000 Inventories, net $ 75,324,000 62,068,000 At April 30, 2016 and July 31, 2015 , the amount of inventory directly related to long-term contracts (including contracts-in-progress) was $2,606,000 and $2,261,000 , respectively. At April 30, 2016 and July 31, 2015 , $1,234,000 and $609,000 , respectively, of the inventory balance above related to contracts from third party commercial customers who outsource their manufacturing to us.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	9 Months Ended
	Apr. 30, 2016
Accrued Liabilities, Current [Abstract]
Accrued Expenses and Other Current Liabilities	Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the following at: April 30, 2016 July 31, 2015 Accrued wages and benefits $ 21,432,000 12,134,000 Accrued legal costs 9,707,000 275,000 Accrued warranty obligations 8,639,000 8,638,000 Accrued acquisition-related costs 8,051,000 69,000 Accrued contract costs 10,941,000 749,000 Accrued commissions and royalties 2,333,000 2,398,000 Other 14,034,000 5,207,000 Accrued expenses and other current liabilities $ 75,137,000 $ 29,470,000 Included in accrued acquisition-related costs in the above table as of April 30, 2016 was $7,067,000 of change-in-control payments and $984,000 of professional fees for financial and legal advisors. Accrued legal costs in the above table as of April 30, 2016 includes $4,500,000 of preliminary estimated losses and $3,529,000 of legal fees related to TCS's intellectual property matters and contract disputes, which are discussed further in the "Legacy TCS Intellectual Property Matters" section of Note (19) - " Legal Proceedings and Other Matters. " Accrued contract costs in the above table include direct and indirect costs on contracts as well as estimates owed for invoices not yet received from vendors or reflected in accounts payable. Accrued warranty obligations relate to estimated liabilities for warranty coverage that we provide to our customers. We generally provide warranty coverage for some of our products for a period of at least one year from the date of delivery. We record a liability for estimated warranty expense based on historical claims, product failure rates and other factors. Some of our product warranties are provided under long-term contracts, the costs of which are incorporated into our estimates of total contract costs. Changes in our product warranty liability were as follows: Nine months ended April 30, 2016 2015 Balance at beginning of period $ 8,638,000 8,618,000 Provision for warranty obligations 3,183,000 3,255,000 Additions (in connection with the TCS acquisition) 154,000 — Charges incurred (3,336,000 ) (3,580,000 ) Balance at end of period $ 8,639,000 8,293,000

Radyne Acquisition-Related Rest

Radyne Acquisition-Related Restructuring Plan	9 Months Ended
	Apr. 30, 2016
Radyne Acquisition Related Restructuring Plan [Abstract]
Radyne Acquisition-Related Restructuring Plan	Radyne Acquisition-Related Restructuring Plan In connection with our August 1, 2008 acquisition of Radyne, we adopted a restructuring plan for which we recorded $2,713,000 of estimated restructuring costs. Of this amount, $613,000 related to severance for Radyne employees which was paid in fiscal 2009. The remaining estimated amounts relate to facility exit costs and were determined as follows: At August 1, 2008 Total non-cancelable lease obligations $ 12,741,000 Less: Estimated sublease income 8,600,000 Total net estimated facility exit costs 4,141,000 Less: Interest expense to be accreted 2,041,000 Present value of estimated facility exit costs $ 2,100,000 Our total non-cancelable lease obligations were based on the actual lease term which runs from November 1, 2008 through October 31, 2018 . We estimated sublease income based on (i) the terms of a fully executed sublease agreement that expired on October 31, 2015 , and (ii) our assessment of future uncertainties relating to the commercial real estate market. Based on our assessment of commercial real estate market conditions, we currently believe that it is not probable that we will be able to sublease the facility for the remainder lease term. As such, in accordance with grandfathered accounting standards that were not incorporated into the FASB’s ASC, we recorded these costs, at fair value, as assumed liabilities as of August 1, 2008, with a corresponding increase to goodwill. As of April 30, 2016 , the amount of the acquisition-related restructuring reserve is as follows: Cumulative Present value of estimated facility exit costs at August 1, 2008 $ 2,100,000 Cash payments made (8,628,000 ) Cash payments received 8,600,000 Accreted interest recorded 1,578,000 Liability as of April 30, 2016 3,650,000 Amount recorded as accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheet 1,350,000 Amount recorded as other liabilities in the Condensed Consolidated Balance Sheet $ 2,300,000 As of July 31, 2015 , the present value of the estimated facility exit costs was $4,235,000 . During the nine months ended April 30, 2016 , we made cash payments of $1,124,000 and we received cash payments of $323,000 . Interest accreted for the three and nine months ended April 30, 2016 and 2015 was $68,000 and $216,000 , respectively, and $71,000 and $206,000 , respectively, and is included in interest expense for each respective fiscal period. Future cash payments associated with our restructuring plan are summarized below: As of April 30, 2016 Future lease payments to be made $ 3,650,000 Interest expense to be accreted in future periods 462,000 Total remaining payments $ 4,112,000

Secured Credit Facility

Secured Credit Facility	9 Months Ended
	Apr. 30, 2016
Line of Credit Facility [Abstract]
Secured Credit Facility	Credit Facility On February 23, 2016 , in connection with our acquisition of TCS, we entered into a $400,000,000 secured credit facility (the "Secured Credit Facility) with a syndicate of lenders. The Secured Credit Facility provides a senior secured term loan A facility of $250,000,000 (the “Term Loan Facility”) and a senior secured revolving loan facility of up to $150,000,000 , including a $25,000,000 letter of credit sublimit (the “Revolving Loan Facility”) and, together, with the Term Loan Facility, matures in five years, on February 23, 2021. The proceeds of these borrowings were used to finance in part our acquisition of TCS, including the repayment of certain existing indebtedness of TCS. As of April 30, 2016 , amounts outstanding under our Secured Credit Facility, net, were as follows: April 30, 2016 Term Loan Facility $ 246,875,000 Less unamortized deferred financing costs related to Term Loan Facility 6,231,000 Term Loan Facility, net 240,644,000 Revolving Credit Facility 101,904,000 Amount outstanding under Secured Credit Facility, net 342,548,000 Current portion of long-term debt 14,062,000 Non-current portion of long-term debt $ 328,486,000 Interest expense, including amortization of deferred financing costs, for both the three and nine months ended April 30, 2016 related to the Secured Credit Facility was 2,981,000 and reflects a blended current weighted interest rate of approximately 5.0% . Interest expense recorded during the nine months ended April 30, 2015 was $198,000 , all of which related to a $100,000,000 committed revolving credit facility that expired on October 31, 2014 . There was no interest expense recorded during the three months ended April 30, 2015 . At April 30, 2016 , we had $2,352,000 of standby letters of credit outstanding related to our guarantees of future performance on certain customer contracts and no outstanding commercial letters of credit. The Revolving Loan Facility will be used for working capital and other general corporate purposes of the Company and its subsidiaries, including the issuance of letters of credit. Borrowings under the Secured Credit Facility, pursuant to terms defined in the Secured Credit Facility, shall be either (i) ABR borrowings, which bear interest from the applicable borrowing date at a rate per annum equal to (x) the greatest of (a) the Prime Rate in effect on such day, (b) the Federal Funds Effective Rate in effect on such day plus 0.50% per annum and (c) the Adjusted LIBO Rate on such day (or, if such day is not a business day, the immediately preceding business day) plus 1.00% per annum (provided that if the LIBO Rate is less than 1.00% , then the LIBO Rate shall be deemed to be 1.00% ), plus (y) the Applicable Rate , or (ii) Eurodollar borrowings, which bear interest from the applicable borrowing date at a rate per annum equal to (x) the Adjusted LIBO Rate for such interest period (provided that if the LIBO Rate is less than 1.00% , then the LIBO Rate shall be deemed to be 1.00% ) plus (y) the Applicable Rate. The Applicable Rate is determined based on a pricing grid that is dependent upon our leverage ratio as of the end of the fiscal quarter for which financial statements have most recently been delivered. The Secured Credit Facility contains customary representations, warranties and affirmative covenants and customary negative covenants, subject to negotiated exceptions, on (i) liens, (ii) investments, (iii) indebtedness, (iv) significant corporate changes, including mergers and acquisitions, (v) dispositions, (vi) restricted payments, including stockholder dividends, and (vii) certain other restrictive agreements. The Secured Credit Facility also contains certain financial covenants and customary events of default (subject to grace periods, as appropriate), such as payment defaults, cross-defaults to other material indebtedness, bankruptcy and insolvency, the occurrence of a defined change in control and the failure to observe the negative covenants and other covenants related to the operation of our business. In addition, under certain circumstances, we may be required to enter into amendments to the Secured Credit Facility in connection with the further syndication of up to $15,000,000 of the principal amount of the Secured Credit Facility. The obligations under the Secured Credit Facility are guaranteed by certain of our domestic subsidiaries (the “Subsidiary Guarantors”). As collateral security for amount outstanding under our Secured Credit Facility and the guarantees thereof, we and our Subsidiary Guarantors have granted to an administrative agent, for the benefit of the lenders, a lien on, and first priority security interest in, substantially all of our tangible and intangible assets. Capitalized terms used but not defined herein have the meanings set forth for such terms in the credit agreement, dated as of February 23, 2016, pursuant to which the Secured Credit Facility is documented and which has been filed with the SEC.

Capital Lease Obligations

Capital Lease Obligations	9 Months Ended
	Apr. 30, 2016
Capital Leases [Abstract]
Capital Lease Obligations	Capital Lease Obligations We lease certain equipment under capital leases, the majority of which we assumed in connection with our acquisition of TCS. The net book value of the leased assets which collateralize the capital lease obligation was $9,975,000 as of April 30, 2016 , and consisted primarily of machinery and equipment. As of April 30, 2016 , our capital lease obligations reflect a blended interest rate of approximately 5.3% . Our capital leases generally contain provisions whereby we can purchase the equipment at the end of the lease for a one dollar buyout. Depreciation of leased assets is included in depreciation expense. Future minimum payments under capital lease obligations consisted of the following at April 30, 2016 : Remainder of fiscal 2016 $ 1,144,000 Fiscal 2017 3,920,000 Fiscal 2018 2,472,000 Fiscal 2019 1,476,000 Fiscal 2020 305,000 Total minimum lease payments 9,317,000 Less: amounts representing interest (667,000 ) Present value of net minimum lease payments 8,650,000 Current portion of capital lease obligation 3,770,000 Non-current portion of capital lease obligation $ 4,880,000

Income Taxes

Income Taxes	9 Months Ended
	Apr. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes At April 30, 2016 and July 31, 2015 , total unrecognized tax benefits were $8,811,000 and $2,796,000 , respectively, including interest of $59,000 and $68,000 , respectively. At April 30, 2016 and July 31, 2015 , $3,262,000 and $1,573,000 , respectively, of our unrecognized tax benefits were recorded as non-current income taxes payable in our Condensed Consolidated Balance Sheets. At April 30, 2016 and July 31, 2015 , the remaining unrecognized tax benefits of $5,549,000 and $1,223,000 , respectively, were presented as an offset to the associated non-current deferred tax asset in our Condensed Consolidated Balance Sheets. Of the total unrecognized tax benefits at April 30, 2016 and July 31, 2015 , $7,974,000 and $2,138,000 , respectively, net of the reversal of the federal benefit recognized as deferred tax assets relating to state reserves, excluding interest, would positively impact our effective tax rate, if recognized. Unrecognized tax benefits result from income tax positions taken or expected to be taken on our income tax returns for which a tax benefit has not been recorded in our condensed consolidated financial statements. Our policy is to recognize interest and penalties relating to uncertain tax positions in income tax expense. On August 1, 2015, we adopted FASB ASU No. 2015-17, “ Balance Sheet Classification of Deferred Taxes ” on a prospective basis. TCS adopted FASB ASU No. 2015-17 during 2015 on a prospective basis. This ASU requires that deferred tax assets and liabilities be classified as non-current in a statement of financial position. At April 30, 2016 , this ASU resulted in a reclassification of our net deferred tax assets and liabilities to the net non-current deferred tax liability in our Condensed Consolidated Balance Sheet. No prior periods were retrospectively adjusted. During the quarter ended April 30, 2016 , the Internal Revenue Service ("IRS") continued to audit our federal income tax return for fiscal 2014. Our federal income tax returns for fiscal 2013 and 2015 are also subject to potential future IRS audit. None of our state income tax returns prior to fiscal 2011 are subject to audit. TCS’s federal income tax returns for calendar year 2013 and 2014 are subject to potential future IRS audit. None of TCS’s state income tax returns prior to calendar year 2011 are subject to audit. In addition to income tax audits, TCS is subject to ongoing state and local tax audits by the Washington State Department of Revenue and the City of Seattle. Future tax assessments or settlements could have a material adverse effect on our consolidated results of operations and financial condition.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Apr. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock Based Compensation Overview We issue stock-based awards to certain of our employees and our Board of Directors pursuant to our 2000 Stock Incentive Plan, as amended, (the “Plan”) and our 2001 Employee Stock Purchase Plan (the “ESPP”), as amended and restated, and recognize related stock-based compensation in our condensed consolidated financial statements. The Plan provides for the granting to employees and consultants of Comtech (including prospective employees and consultants): (i) incentive and non-qualified stock options, (ii) RSUs, (iii) performance shares, (iv) restricted stock, (v) stock units (reserved for issuance to non-employee directors) and share units (reserved for issuance to employees) (collectively, “share units”) and (vi) stock appreciation rights (“SARs”), among other types of awards. Our non-employee directors are eligible to receive non-discretionary grants of stock-based awards, subject to certain limitations. The aggregate number of shares of common stock which may be issued, pursuant to the Plan, may not exceed 8,962,500 . Stock options granted may not have a term exceeding ten years or, in the case of an incentive stock award granted to a shareholder who owns stock representing more than 10.0% of the voting power, no more than five years . We expect to settle all outstanding awards under the Plan and ESPP with new shares. As of April 30, 2016 , we had granted stock-based awards pursuant to the Plan representing the right to purchase and/or acquire an aggregate of 7,737,852 shares (net of 3,157,309 expired and canceled awards), of which an aggregate of 5,143,687 have been exercised or converted into common stock, substantially all of which related to stock options. As of April 30, 2016 , the following stock-based awards, by award type, were outstanding: April 30, 2016 Stock options 2,362,198 Performance shares 183,665 RSUs and restricted stock 39,799 Share units 8,503 Total 2,594,165 Our ESPP provides for the issuance of shares of our common stock. Our ESPP is intended to provide our eligible employees the opportunity to acquire our common stock at 85% of fair market value at the date of issuance. In December 2015, our shareholders approved an amendment to increase the number of shares authorized under the ESPP from 675,000 to 800,000 . Through April 30, 2016 , we have cumulatively issued 618,123 shares of our common stock to participating employees in connection with our ESPP. Stock-based compensation for awards issued is reflected in the following line items in our Condensed Consolidated Statements of Operations: Three months ended April 30, Nine months ended April 30, 2016 2015 2016 2015 Cost of sales $ 70,000 71,000 233,000 204,000 Selling, general and administrative expenses 875,000 1,005,000 2,630,000 2,963,000 Research and development expenses 96,000 168,000 303,000 475,000 Stock-based compensation expense before income tax benefit 1,041,000 1,244,000 3,166,000 3,642,000 Estimated income tax benefit (391,000 ) (432,000 ) (1,103,000 ) (1,283,000 ) Net stock-based compensation expense $ 650,000 812,000 2,063,000 2,359,000 Stock-based compensation for equity-classified awards is measured at the date of grant, based on an estimate of the fair value of the award and is generally expensed over the vesting period of the award. At April 30, 2016 , unrecognized stock-based compensation of $ 7,941,000 , net of estimated forfeitures of $ 743,000 , is expected to be recognized over a weighted average period of 2.9 years. Total stock-based compensation capitalized and included in ending inventory at April 30, 2016 and July 31, 2015 was $51,000 and $92,000 , respectively. Stock-based compensation expense, by award type, is summarized as follows: Three months ended April 30, Nine months ended April 30, 2016 2015 2016 2015 Stock options $ 591,000 778,000 1,803,000 2,267,000 Performance shares 369,000 308,000 1,093,000 883,000 ESPP 35,000 52,000 118,000 158,000 RSUs and restricted stock 46,000 106,000 152,000 306,000 Share units — — — 28,000 Stock-based compensation expense before income tax benefit 1,041,000 1,244,000 3,166,000 3,642,000 Estimated income tax benefit (391,000 ) (432,000 ) (1,103,000 ) (1,283,000 ) Net stock-based compensation expense $ 650,000 812,000 2,063,000 2,359,000 ESPP stock-based compensation expense primarily relates to the 15% discount offered to employees participating in the ESPP. The estimated income tax benefit as shown in the above table was computed using income tax rates expected to apply when the awards are settled. Such deferred tax asset was recorded as part of our non-current deferred tax liability in our Condensed Consolidated Balance Sheet as of April 30, 2016 . The actual income tax benefit recognized for tax reporting is based on the fair market value of our common stock at the time of settlement and can significantly differ from the estimated income tax benefit recorded for financial reporting. The following table reconciles the actual income tax benefit recognized for tax deductions relating to the settlement of stock-based awards to the excess income tax benefit reported as a cash flow from financing activities in our Condensed Consolidated Statements of Cash Flows: Nine months ended April 30, 2016 2015 Actual income tax benefit recorded for the tax deductions relating to the settlement of stock-based awards $ 150,000 1,032,000 Less: Tax benefit initially recognized on settled stock-based awards vesting subsequent to the adoption of accounting standards that require us to expense stock-based awards 127,000 892,000 Excess income tax benefit recorded as an increase to additional paid-in capital 23,000 140,000 Less: Tax benefit initially disclosed but not previously recognized on settled equity-classified stock-based awards vesting prior to the adoption of accounting standards that require us to expense stock-based awards — — Excess income tax benefit from settled equity-classified stock-based awards reported as a cash flow from financing activities in our Condensed Consolidated Statements of Cash Flows $ 23,000 140,000 As of April 30, 2016 and July 31, 2015 , the amount of hypothetical tax benefits related to stock-based awards, recorded as a component of additional paid-in capital, was $17,139,000 and $17,220,000 , respectively. These amounts represent the initial hypothetical tax benefit of $8,593,000 determined upon adoption of ASC 718 (which reflects our estimate of cumulative actual tax deductions for awards issued and settled prior to August 1, 2005), adjusted for actual excess income tax benefits or shortfalls since that date. During the nine months ended April 30, 2016 , we recorded an $81,000 reduction to additional paid-in capital and accumulated hypothetical tax benefits, which primarily represents net income tax shortfalls recognized from the settlement of stock-based awards and the reversal of unrealized deferred tax assets associated with certain vested equity-classified stock-based awards that expired during the respective period. During the nine months ended April 30, 2015 , we recorded a $260,000 reduction to additional paid-in capital and accumulated hypothetical tax benefits, which primarily represents net income tax shortfalls recognized from the settlement of stock-based awards during the respective period. Stock Options The following table summarizes the Plan's activity during the nine months ended April 30, 2016 : Awards (in Shares) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at July 31, 2015 2,119,683 $ 29.33 Granted 480,265 28.00 Expired/canceled (182,250 ) 29.84 Exercised (19,200 ) 27.24 Outstanding at October 31, 2015 2,398,498 29.04 Granted 10,000 20.90 Expired/canceled (58,240 ) 28.84 Outstanding at January 31, 2016 2,350,258 29.01 Granted 43,000 21.50 Expired/canceled (31,060 ) 29.34 Outstanding at April 30, 2016 2,362,198 $ 28.87 6.70 $ 149,000 Exercisable at April 30, 2016 1,042,962 $ 28.59 5.17 $ — Vested and expected to vest at April 30, 2016 2,287,266 $ 28.85 6.65 $ 142,000 Stock options outstanding as of April 30, 2016 have exercise prices ranging between $ 20.90 - $ 33.94 . There were no stock options exercised during the three months ended April 30, 2016 . The total intrinsic value relating to stock options exercised during the three months ended April 30, 2015 was $265,000 . The total intrinsic value relating to stock options exercised during the nine months ended April 30, 2016 and 2015 was $32,000 and $2,224,000 , respectively. Stock options granted during the nine months ended April 30, 2016 and 2015 had exercise prices equal to the fair market value of our common stock on the date of grant, a contractual term of five or ten years and a vesting period of three or five years. During the nine months ended April 30, 2016 and 2015 , at the election of certain holders of vested stock options, 19,200 and 293,988 stock options, respectively, were net settled upon exercise. As a result, 706 and 47,532 net shares of our common stock were issued after reduction of shares retained to satisfy the exercise price and minimum statutory tax withholding requirements during the nine months ended April 30, 2016 and 2015 , respectively. The estimated per-share weighted average grant-date fair value of stock options granted during the three and nine months ended April 30, 2016 was $3.95 and $5.55 , respectively, and $4.53 and $6.13 , respectively, during the three and nine months ended April 30, 2015 , which was determined using the Black-Scholes option pricing model, and included the following weighted average assumptions: Three months ended April 30, Nine months ended April 30, 2016 2015 2016 2015 Expected dividend yield 5.58 % 4.09 % 4.42 % 3.55 % Expected volatility 35.80 % 27.00 % 34.39 % 28.12 % Risk-free interest rate 1.39 % 1.37 % 1.53 % 1.61 % Expected life (years) 5.04 5.22 5.15 5.45 Expected dividend yield is the expected annual dividend as a percentage of the fair market value of our common stock on the date of grant, based on our Board's annual dividend target at the time of grant, which was $1.20 per share for grants in the nine months ended April 30, 2016 and 2015 . We estimate expected volatility by considering the historical volatility of our stock and the implied volatility of publicly-traded call options on our stock. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for an instrument which closely approximates the expected term. The expected term is the number of years we estimate that awards will be outstanding prior to exercise and is determined by employee groups with sufficiently distinct behavior patterns. Assumptions used in computing the fair value of stock-based awards reflect our best estimates, but involve uncertainties relating to market and other conditions, many of which are outside of our control. Estimates of fair value are not intended to predict actual future events or the value ultimately realized by recipients of stock-based awards. Performance Shares, RSUs, Restricted Stock and Share Unit Awards The following table summarizes the Plan's activity relating to performance shares, RSUs, restricted stock and share units: Awards (in Shares) Weighted Average Grant Date Fair Value Aggregate Intrinsic Value Outstanding at July 31, 2015 224,165 $ 28.26 Granted 62,440 28.35 Converted to common stock (6,988 ) 25.28 Forfeited (45,154 ) 28.14 Outstanding at October 31, 2015 234,463 28.39 Converted to common stock (4,725 ) 26.77 Forfeited (5,333 ) 29.07 Outstanding at January 31, 2016 224,405 28.41 Granted 9,000 21.50 Forfeited (1,438 ) 28.35 Outstanding at April 30, 2016 231,967 $ 28.14 $ 5,614,000 Vested at April 30, 2016 31,181 $ 27.15 $ 755,000 Vested and expected to vest at April 30, 2016 220,551 $ 28.14 $ 5,337,000 The total intrinsic value relating to fully-vested awards converted into our common stock during the nine months ended April 30, 2016 and 2015 was $275,000 and $504,000 , respectively. Performance shares granted to employees prior to fiscal 2014 vest over a 5.3 year period, beginning on the date of grant if pre-established performance goals are attained, and are convertible into shares of our common stock generally at the time of vesting, on a one-for-one basis for no cash consideration. The performance shares granted to employees since fiscal 2014 principally vest over a three -year performance period, if pre-established performance goals are attained or as specified pursuant to the Plan and related agreements. As of April 30, 2016 , the number of outstanding performance shares included in the above table, and the related compensation expense prior to consideration of estimated pre-vesting forfeitures, assume achievement of the pre-established goals at a target level. RSUs and restricted stock granted to non-employee directors have a vesting period of three years and are convertible into shares of our common stock generally at the time of termination, on a one-for-one basis for no cash consideration, or earlier under certain circumstances. RSUs granted to employees have a vesting period of five years and are convertible into shares of our common stock generally at the time of vesting, on a one-for-one basis for no cash consideration. Share units are vested when issued and are convertible into shares of our common stock generally at the time of termination, on a one-for-one basis for no cash consideration, or earlier under certain circumstances. No share units granted to date have been converted into common stock. The fair value of performance shares, RSUs, restricted stock and share units is determined using the closing market price of our common stock on the date of grant, less the present value of any estimated future dividend equivalents such awards are not entitled to receive. RSUs and performance shares granted in fiscal 2012 are not entitled to dividend equivalents. RSUs, performance shares and restricted stock granted in fiscal 2013 through 2016 are entitled to dividend equivalents unless forfeited before vesting occurs; however, performance shares granted in fiscal 2013 were not entitled to such dividend equivalents until our Board of Directors determined that the pre-established performance goals were met. Share units granted prior to fiscal 2014 are not entitled to dividend equivalents. Share units granted in fiscal 2014 and thereafter are entitled to dividend equivalents while the underlying shares are unissued. Dividend equivalents are subject to forfeiture, similar to the terms of the underlying stock-based awards, and are payable in cash generally at the time of conversion of the underlying shares into our common stock. During the nine months ended April 30, 2016 , we accrued $97,000 of dividend equivalents and paid out $8,000 when certain awards were converted to common stock. As of April 30, 2016 and July 31, 2015 , accrued dividend equivalents were $414,000 and $325,000 , respectively, of which $247,000 and $306,000 , respectively, were included in other liabilities with the remainder included in accrued expenses and other current liabilities in our Condensed Consolidated Balance Sheets for the respective periods. Such amounts were recorded as a reduction to retained earnings. Cash payments to remit employees' minimum statutory tax withholding requirements related to the net settlement of stock-based awards for the nine months ended April 30, 2016 and 2015 were $74,000 and $420,000 , respectively, which is reported as a cash outflow from operating activities in our Condensed Consolidated Statements of Cash Flows for each respective period.

Customer and Geographic Informa

Customer and Geographic Information	9 Months Ended
	Apr. 30, 2016
Geographic Areas, Revenues from External Customers [Abstract]
Customer and Geographic Information	Customer and Geographic Information Sales by geography and customer type, as a percentage of consolidated net sales, are as follows: Three months ended April 30, Nine months ended April 30, 2016 2015 2016 2015 United States U.S. government 41.9 % 37.5 % 41.8 % 29.7 % Domestic 35.2 % 11.9 % 26.0 % 12.5 % Total United States 77.1 % 49.4 % 67.8 % 42.2 % International North African country 0.9 % 17.3 % 2.6 % 15.6 % Other international 22.0 % 33.3 % 29.6 % 42.2 % Total International 22.9 % 50.6 % 32.2 % 57.8 % Sales to U.S. government customers include the Department of Defense ("DoD") and intelligence and civilian agencies, as well as sales directly to or through prime contractors. International sales for the three months ended April 30, 2016 and 2015 (which include sales to U.S. domestic companies for inclusion in products that will be sold to international customers) were $28,417,000 and $36,243,000 , respectively. International sales for the nine months ended April 30, 2016 and 2015 (which include sales to U.S. domestic companies for inclusion in products that will be sold to international customers) were $83,401,000 and $132,767,000 , respectively. For the three and nine months ended April 30, 2016 , except for the U.S. government, no other customer or individual country (including sales to U.S. domestic companies for inclusion in products that will be sold to a foreign country) represented more than 10% of consolidated net sales. For the three and nine months ended April 30, 2015, sales to a U.S. prime contractor represented approximately 17.0% and 15.2% of total net sales, respectively. Almost all of these sales relate to our North African country end-customer.

Segment Information

Segment Information	9 Months Ended
	Apr. 30, 2016
Segment Reporting [Abstract]
Segment Information	Segment Information Reportable operating segments are determined based on Comtech’s management approach. The management approach, as defined by FASB ASC 280, “Segment Reporting,” is based on the way that the chief operating decision maker ("CODM") organizes the segments within an enterprise for making decisions about resources to be allocated and assessing their performance. As of April 30, 2016 , our chief operating decision maker, for purposes of FASB ASC 280, is our President and Chief Executive Officer ("CEO"). Beginning with our third quarter of fiscal 2016, we began managing our business in two reportable segments: Commercial Solutions and Government Solutions. Our Commercial Solutions segment serves commercial customers and smaller government customers, such as state and local governments, that require advanced communications technologies to meet their needs. This segment also serves certain government customers (including the U.S. government) when they have requirements for off-the-shelf commercial equipment. Commercial solutions products include satellite earth station communications equipment such as modems and traveling wave tube amplifiers, public safety technologies including those that are utilized in next generation 911 systems and enterprise technologies such as trusted location and text-messaging platforms. Our Government Solutions segment serves large U.S. and foreign government end-users who require mission critical technologies and systems. Government solutions products include command and control technologies (such as remote sensing tracking systems, rugged solid state drives, land mobile products, and quick deploy satellite systems), troposcatter technologies systems (such as digital troposcatter multiplexers, digital over-the-horizon modems, troposcatter systems, and frequency converter systems), and RF power and switching technologies products (such as solid-state high-power narrow and broadband amplifiers, enhanced position location reporting system "EPLRS") amplifier assemblies, identification friend or foe amplifiers, and amplifiers used in the counteraction of improvised explosive devices). Our CODM primarily uses a metric that we refer to as Adjusted EBITDA to measure an operating segment’s performance and to make decisions about resources to be allocated. Our Adjusted EBITDA metric does not consider any allocation of the following: income taxes, interest income and other expense, interest expense, amortization of stock-based compensation, amortization of intangibles, depreciation expense, acquisition plan expenses or strategic alternatives analysis expenses and other. These items, while periodically affecting our results, may vary significantly from period to period and may have a disproportionate effect in a given period, thereby affecting the comparability of results. Adjusted EBITDA is used by management in assessing the Company's operating results. The Company's definition of Adjusted EBITDA may differ from the definition of EBITDA used by other companies (including TCS prior to our acquisition) and may not be comparable to similarly titled measures used by other companies. Operating segment information, along with a reconciliation of segment net income and consolidated net income to Adjusted EBITDA is presented in the tables below: Three months ended April 30, 2016 Commercial Solutions Government Solutions Unallocated Total Net sales $ 71,985,000 52,202,000 — $ 124,187,000 Operating income (loss) $ 6,560,000 5,629,000 (25,586,000 ) $ (13,397,000 ) Net income (loss) $ 6,437,000 5,634,000 (26,426,000 ) $ (14,355,000 ) Income taxes 2,000 — (2,512,000 ) (2,510,000 ) Interest (income) and other expense 53,000 (5,000 ) (53,000 ) (5,000 ) Interest expense 68,000 — 3,405,000 3,473,000 Amortization of stock-based compensation — — 1,041,000 1,041,000 Amortization of intangibles 3,622,000 1,154,000 — 4,776,000 Depreciation 2,130,000 647,000 305,000 3,082,000 Acquisition plan expenses — — 16,960,000 16,960,000 Adjusted EBITDA $ 12,312,000 7,430,000 (7,280,000 ) $ 12,462,000 Purchases of property, plant and equipment $ 1,119,000 142,000 339,000 $ 1,600,000 Long-lived assets acquired in connection with the TCS acquisition $ 353,729,000 76,681,000 4,359,000 $ 434,769,000 Total assets at April 30, 2016 $ 616,247,000 209,278,000 77,803,000 $ 903,328,000 Three months ended April 30, 2015 Commercial Solutions Government Solutions Unallocated Total Net sales $ 47,531,000 24,102,000 — $ 71,633,000 Operating income (loss) $ 3,201,000 7,978,000 (4,019,000 ) $ 7,160,000 Net income (loss) $ 3,259,000 7,987,000 (6,286,000 ) $ 4,960,000 Income taxes (135,000 ) — 2,370,000 2,235,000 Interest (income) and other expense 5,000 (9,000 ) (103,000 ) (107,000 ) Interest expense 72,000 — — 72,000 Amortization of stock-based compensation — — 1,244,000 1,244,000 Amortization of intangibles 1,561,000 — — 1,561,000 Depreciation 1,328,000 327,000 11,000 1,666,000 Adjusted EBITDA $ 6,090,000 8,305,000 (2,764,000 ) $ 11,631,000 Purchases of property, plant and equipment $ 379,000 290,000 19,000 $ 688,000 Total assets at April 30, 2015 $ 244,735,000 94,506,000 134,554,000 $ 473,795,000 Nine months ended April 30, 2016 Commercial Solutions Government Solutions Unallocated Total Net sales $ 165,657,000 92,970,000 — $ 258,627,000 Operating income (loss) $ 14,048,000 15,389,000 (37,477,000 ) $ (8,040,000 ) Net income (loss) $ 13,635,000 15,409,000 (39,484,000 ) $ (10,440,000 ) Income taxes 94,000 — (1,088,000 ) (994,000 ) Interest (income) and other expense 103,000 (20,000 ) (310,000 ) (227,000 ) Interest expense 216,000 — 3,405,000 3,621,000 Amortization of stock-based compensation — — 3,166,000 3,166,000 Amortization of intangibles 6,194,000 1,154,000 — 7,348,000 Depreciation 4,568,000 1,189,000 321,000 6,078,000 Acquisition plan expenses — — 20,689,000 20,689,000 Adjusted EBITDA $ 24,810,000 17,732,000 (13,301,000 ) 29,241,000 Purchases of property, plant and equipment $ 2,067,000 642,000 354,000 $ 3,063,000 Long-lived assets acquired in connection with the TCS acquisition $ 353,729,000 76,681,000 4,359,000 $ 434,769,000 Total assets at April 30, 2016 $ 616,247,000 209,278,000 77,803,000 $ 903,328,000 Nine months ended April 30, 2015 Commercial Solutions Government Solutions Unallocated Total Net sales $ 152,105,000 77,721,000 — $ 229,826,000 Operating income (loss) $ 14,460,000 23,542,000 (12,000,000 ) $ 26,002,000 Net income (loss) $ 14,390,000 23,564,000 (20,184,000 ) $ 17,770,000 Income taxes (230,000 ) — 8,337,000 8,107,000 Interest (income) and other expense 92,000 (22,000 ) (351,000 ) (281,000 ) Interest expense 208,000 — 198,000 406,000 Amortization of stock-based compensation — — 3,642,000 3,642,000 Amortization of intangibles 4,682,000 — — 4,682,000 Depreciation 3,947,000 923,000 26,000 4,896,000 Strategic alternatives analysis expenses and other — — 585,000 585,000 Adjusted EBITDA $ 23,089,000 24,465,000 (7,747,000 ) $ 39,807,000 Purchases of property, plant and equipment $ 1,965,000 802,000 66,000 $ 2,833,000 Total assets at April 30, 2015 $ 244,735,000 94,506,000 134,554,000 $ 473,795,000 Unallocated expenses result from corporate expenses such as executive compensation, accounting, legal and other regulatory compliance related costs. In addition, unallocated expenses for the three and nine months ended April 30, 2016 include $16,960,000 and $20,689,000 , respectively, of transaction costs primarily related to our acquisition of TCS. Unallocated expenses for the nine months ended April 30, 2015 include $585,000 of expenses related to our strategic alternatives analysis which we concluded in December 2014. There were no such expenses during the three months ended April 30, 2015 . Unallocated expenses also include amortization of stock-based compensation of $1,041,000 , and $3,166,000 , respectively, for the three and nine months ended April 30, 2016 and $1,244,000 and $3,642,000 , respectively, for the three and nine months ended April 30, 2015 . Interest expense for the three and nine months ended April 30, 2016 includes $2,981,000 related to our Secured Credit Facility, as further discussed in Note (10) - "Secured Credit Facility," including the amortization of deferred financing costs. The nine months ended April 30, 2015 includes interest on a committed $100,000,000 secured revolving credit facility that expired on October 31, 2014 and amortization of deferred financing costs, neither of which is allocated to the operating segments. Unallocated assets at April 30, 2016 consist principally of cash, income taxes receivable, corporate property, plant and equipment and deferred financing costs. Intersegment sales for the three months ended April 30, 2016 and 2015 by the Commercial Solutions segment to the Government Solutions segment were $2,198,000 and $1,073,000 , respectively. Intersegment sales for the nine months ended April 30, 2016 and 2015 by the Commercial Solutions segment to the Government Solutions segment were $4,082,000 and $3,378,000 , respectively. There were no sales by the Government Solutions segment to the Commercial Solutions segment for any of these three or nine month periods. Substantially all of our long-lived assets are located in the U.S. and all intersegment sales are eliminated in consolidation and are excluded from the tables above.

Goodwill

Goodwill	9 Months Ended
	Apr. 30, 2016
Goodwill [Abstract]
Goodwill	Goodwill The following table represents the amount of goodwill by reportable operating segment, including the changes in the net carrying value of goodwill for the nine months ended April 30, 2016 : Commercial Solutions Government Solutions Total Reallocation to new segments $ 102,100,000 35,254,000 $ 137,354,000 Additions resulting from TCS acquisition 110,037,000 17,112,000 127,149,000 Balance as of April 30, 2016 $ 212,137,000 52,366,000 $ 264,503,000 As discussed further in Note (15) - " Segment Information ," in connection with the TCS acquisition, we announced a new organizational structure in which our CODM began managing our business in two reportable operating segments: Commercial Solutions and Government Solutions. These two reportable operating segments each constitute a reporting unit as such term is defined in FASB ASC 350 "Intangibles - Goodwill and Other." Prior to February 1, 2016, our business was managed through three reportable operating segments (Telecommunications Transmission, RF Microwave Amplifiers and Mobile Data Communications). In connection with our new organizational structure, we performed a “Before Reorganization” and an “After Reorganization” interim goodwill impairment test during our three months ended April 30, 2016 . No impairment of goodwill resulted from our change to our two reportable operating segment structure. As a result, the carrying value of our goodwill of $137,354,000 as of January 31, 2016 was reallocated to our new reporting units based on their relative fair values. As discussed further in Note (2) - “ Acquisition ,” the goodwill resulting from the TCS acquisition was based upon a preliminary valuation and estimates and assumptions that are subject to change within the purchase price allocation period (generally one year from the acquisition date). In accordance with FASB ASC 350, “Intangibles - Goodwill and Other,” we perform a goodwill impairment analysis at least annually (in the first quarter of each fiscal year), unless indicators of impairment exist in interim periods. If we fail Step One, we would do a Step Two test which compares the carrying value of the reporting unit to the fair value of all of the assets and liabilities of the reporting unit (including any unrecognized intangibles) as if the reporting unit was acquired in a business combination. If the carrying amount of a reporting unit's goodwill exceeds the implied fair value of its goodwill, an impairment loss is recognized in an amount equal to the excess. We are required to perform the next annual goodwill impairment analysis on August 1, 2016 (the start of our fiscal 2017). This test will include an evaluation of the substantial goodwill that relates to the TCS acquisition. During interim periods, if our expected financial results materially decline below our initial expectations or if other events and circumstances change which indicate the potential for impairment (e.g., a sustained decrease in the price of our common stock (considered on both absolute terms and relative to peers)), we may be required to record interim impairment charges if we perform and fail an interim test. Any impairment charges that we may record in the future could be material to our results of operations and financial condition.

Intangible Assets

Intangible Assets	9 Months Ended
	Apr. 30, 2016
Finite-Lived Intangible Assets, Net [Abstract]
Intangible Assets	Intangible Assets Intangible assets with finite lives as of April 30, 2016 and July 31, 2015 are as follows: April 30, 2016 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.5 $ 252,831,000 25,154,000 $ 227,677,000 Technologies 12.3 82,370,000 41,419,000 40,951,000 Trademarks and other 16.3 28,694,000 3,761,000 24,933,000 Total $ 363,895,000 70,334,000 $ 293,561,000 July 31, 2015 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 10.0 $ 29,831,000 20,981,000 $ 8,850,000 Technologies 12.1 47,370,000 39,266,000 8,104,000 Trademarks and other 20.0 5,794,000 2,739,000 3,055,000 Total $ 82,995,000 62,986,000 $ 20,009,000 The weighted average amortization period in the above table excludes fully amortized intangible assets. Amortization expense for the three months ended April 30, 2016 and 2015 was $4,776,000 and $1,561,000 , respectively. Amortization expense for the nine months ended April 30, 2016 and 2015 was $7,348,000 and $4,682,000 , respectively. As of April 30, 2016 , as further discussed in Note (2) - " Acquisition ," intangible assets include newly acquired intangibles resulting from the TCS acquisition. The amount of the purchase price for TCS allocated to intangible assets with finite lives was based upon a preliminary valuation and estimates and assumptions that are subject to change within the measurement period (not to exceed one year from the date of acquisition). The estimated amortization expense consists of the following for the fiscal years ending July 31: 2016 $ 13,360,000 2017 22,786,000 2018 21,150,000 2019 17,230,000 2020 17,230,000

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Apr. 30, 2016
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders’ Equity Stock Repurchase Program As of April 30, 2016 and June 8, 2016 , we were authorized to repurchase up to an additional $8,664,000 of our common stock, pursuant to our current $100,000,000 stock repurchase program. Our stock repurchase program has no time restrictions and repurchases may be made in open-market or privately negotiated transactions and may be made pursuant to SEC Rule 10b5-1 trading plans. There were no repurchases of our common stock during the nine months ended April 30, 2016 . During the nine months ended April 30, 2015 , we repurchased 175,735 shares of our common stock in open-market transactions with an average price per share of $28.39 and at an aggregate cost of $4,989,000 (including transaction costs). Dividends The current targeted dividend amount that was established by our Board of Directors for fiscal 2016 is $1.20 per common share. During the nine months ended April 30, 2016 , our Board of Directors declared quarterly dividends of $0.30 per common share on September 28, 2015 , December 9, 2015 and March 10, 2016 , which were paid to shareholders on November 20, 2015 , February 17, 2016 , and May 20, 2016 , respectively. On June 8, 2016 , our Board of Directors declared a dividend of $0.30 per common share, payable on August 19, 2016 , to shareholders of record at the close of business on July 18, 2016 .

Legal Proceedings and Other Mat

Legal Proceedings and Other Matters	9 Months Ended
	Apr. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings and Other Matters	Legal Proceedings and Other Matters Legacy TCS Intellectual Property Matters TCS is a party to a number of legal proceedings and a contract dispute, in each case, relating to customers seeking indemnification under contractual arrangements for claims and other costs associated with defending lawsuits alleging infringement of patents through the customers' use of TCS’s products and services, including in combination with products and services of other vendors. In some cases, TCS has agreed to assume the defense of lawsuits and in other situations, TCS did not believe that its technology was infringing or that certain customers were entitled to indemnification. Due to the inherent difficulty of predicting the outcome of these legacy TCS intellectual property legal proceedings and contract disputes, it is difficult to estimate the amount or range of reasonably possible losses. Ongoing legal expenses associated with defending these legacy TCS intellectual property legal proceedings and contract disputes and their ultimate resolution could have a material adverse effect on our future consolidated results of operations, financial position, or cash flows. We believe it is probable that TCS will incur a loss related to these matters. Although we are unable to precisely predict the effects of these legal proceedings on our financial condition, results of operations, or cash flows, our Condensed Consolidated Balance Sheet as of April 30, 2016 reflects $4,500,000 of accrued liabilities related to these intellectual property legal proceedings and contract disputes which are described further below: • In December 2009, Vehicle IP, LLC ("Vehicle IP") filed a patent infringement lawsuit in the U.S. District Court for the District of Delaware, seeking monetary damages, fees and expenses and other relief from, among others, our customer Verizon Wireless ("Verizon"), based on the VZ Navigator product, and TCS is defending Verizon against Vehicle IP. In 2013, the District Court granted the defendants’ motion for summary judgment on the basis that the products in question did not infringe plaintiff’s patent. Plaintiff appealed that decision and, in 2014, the U.S. Court of Appeals for the Federal Circuit reversed the district court's claim construction, overturned the district court's grant of summary judgment of noninfringement, and remanded the case for further proceedings. Fact discovery in the case is complete and, currently, expert discovery is ongoing and trial is scheduled to begin in February 2017. • In August 2014, TracBeam, LLC ("TracBeam") brought a patent infringement lawsuit in the U.S. District Court for the Eastern District of Texas seeking monetary damages, fees and expenses and other relief from, among others, TCS’s customers T-Mobile US, Inc. and T-Mobile USA, Inc. (together, "T-Mobile"), based on the defendants’ E9-1-1 service and locator products, and TCS is defending T-Mobile against TracBeam. In August 2015, T-Mobile and a co-defendant filed petitions for Inter Partes Review challenging TracBeam’s patents in the Patent Trial and Appeal Board and subsequently moved to stay the District Court case pending resolution of the Inter Partes Review. That motion is pending with trial scheduled for January 2017. • In 2012, CallWave Communication LLC ("CallWave") brought a patent infringement lawsuit in the U.S. District Court for the District of Delaware seeking monetary damages, fees and expenses and other relief from, among others, Verizon Wireless, or Verizon, based on the defendants’ VZ Family Locator and VZ Navigator, and TCS has agreed to indemnify Verizon with respect to one patent of plaintiff that implicates a TCS product. Currently, a motion to dismiss the complaint on grounds that the asserted patent claims relate to unpatentable subject matter and is therefore invalid is pending before the court. It is anticipated that fact discovery is likely to conclude shortly and that expert discovery, dispositive motions and a trial date will follow later in 2016. • In August 2015, IP Cube Partners Co. Ltd. ("IP Cube") brought a lawsuit in the U.S. District Court for the Southern District of New York seeking damages based on TCS’s alleged breach of contract and fraudulent representation in connection with the sale by TCS to IP Cube in 2012 of two patents for $2,300,000 . In September 2015, TCS moved to dismiss the case related to all claims except breach of contract claim and that motion is pending before the court. Discovery commenced in December 2015 and is ongoing and trial is anticipated to begin in November 2016. TCS Acquisition-Related Lawsuits Prior to the closing of our acquisition of TCS, five complaints were filed in Maryland state court against TCS, members of the TCS Board of Directors, Comtech, and a wholly owned subsidiary of Comtech formed to effect the acquisition. All of the complaints raised similar putative class claims against TCS, members of the TCS Board, Comtech and its subsidiary, alleging breaches of fiduciary duty by members of the TCS Board in connection with the acquisition, and allege that some or all of TCS, Comtech and its subsidiary aided and abetted the purported breaches of fiduciary duty. On March 22, 2016, the court dismissed three of the five cases with prejudice, and on April 12, 2016, counsel for the plaintiffs in the other two actions filed a Notice of Dismissal. As such, all pending litigation with respect to the TCS acquisition is ended. Other Proceedings There are certain other pending and threatened legal actions which arise in the normal course of business. Although the ultimate outcome of litigation is difficult to accurately predict, we believe that the outcome of these other pending and threatened actions will not have a material adverse effect on our consolidated financial condition or results of operations.

Acquisition (Tables)

Acquisition (Tables)	9 Months Ended
	Apr. 30, 2016
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed in connection with the TCS acquisition, based on the current best estimates of management: February 23, 2016 Shares of TCS common stock purchased $ 318,605,000 Stock-based awards settled 21,827,000 Aggregate purchase price at fair value $ 340,432,000 Preliminary allocation of aggregate purchase price: Cash and cash equivalents $ 59,897,000 Current assets, excluding cash acquired 115,797,000 Deferred tax assets, net, non-current 72,700,000 Property, plant and equipment 26,720,000 Other assets, non-current 2,641,000 Current liabilities (excluding interest accrued on debt) (87,700,000 ) Debt (including interest accrued) (134,101,000 ) Capital lease obligations (8,993,000 ) Other liabilities (9,156,000 ) Net tangible assets at preliminary fair value $ 37,805,000 Identifiable intangible assets, deferred taxes and goodwill: Estimated Useful Lives Customer relationships and backlog $ 225,900,000 21 to 22 years Trade names 20,000,000 10 to 20 years Technology 35,000,000 5 to 15 years Deferred tax liabilities related to intangible assets acquired (105,422,000 ) Goodwill 127,149,000 Indefinite Preliminary allocation of aggregate purchase price $ 340,432,000
Business Acquisition, Pro Forma Information	The unaudited pro forma financial information in the table below, for the three months ended April 30, 2016, combines the historical results of Comtech for the three months ended April 30, 2016 and, due to the differences in the companies’ reporting periods, the historical results of TCS for the three months ended March 31, 2016, as if the acquisition had occurred on August 1, 2014. The unaudited pro forma financial information in the table below, for the nine months ended April 30, 2016, combines the historical results of Comtech for the nine months ended April 30, 2016 and, due to the differences in the companies’ reporting periods, the historical results of TCS for the nine months ended March 31, 2016, as if the acquisition had occurred on August 1, 2014. The unaudited pro forma financial information in the table below, for the three months ended April 30, 2015, combines the historical results of Comtech for the three months ended April 30, 2015 and, due to the differences in the companies’ reporting periods, the historical results of TCS for the three months ended March 31, 2015, as if the acquisition had occurred on August 1, 2014. The unaudited pro forma financial information in the table below, for the nine months ended April 30, 2015, combines the historical results of Comtech for the nine months ended April 30, 2015 and, due to the differences in the companies’ reporting periods, the historical results of TCS for the nine months ended March 31, 2015, as if the acquisition had occurred on August 1, 2014. Three months ended April 30, Nine months ended April 30, 2016 2015 2016 2015 Net sales $ 130,238,000 $ 153,500,000 $ 453,475,000 $ 499,934,000 Net (loss) income (21,395,000 ) 1,739,000 (27,694,000 ) (16,065,000 ) Basic net (loss) income per share (1.32 ) 0.11 (1.71 ) (0.99 ) Diluted net (loss) income per share (1.32 ) 0.11 (1.71 ) (0.99 )

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Apr. 30, 2016
Earnings Per Share [Abstract]
Schedule of numerators and denominators used in basic and diluted EPS calculations	The following table reconciles the numerators and denominators used in the basic and diluted EPS calculations: Three months ended April 30, Nine months ended April 30, 2016 2015 2016 2015 Numerator: Net (loss) income for basic calculation $ (14,355,000 ) 4,960,000 (10,440,000 ) 17,770,000 Numerator for diluted calculation $ (14,355,000 ) 4,960,000 (10,440,000 ) 17,770,000 Denominator: Denominator for basic calculation 16,195,000 16,202,000 16,184,000 16,220,000 Effect of dilutive securities: Stock-based awards — 180,000 — 248,000 Denominator for diluted calculation 16,195,000 16,382,000 16,184,000 16,468,000

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
	Apr. 30, 2016
Accounts Receivable Additional Disclosures [Abstract]
Accounts receivable	Accounts receivable consist of the following at: April 30, 2016 July 31, 2015 Billed receivables from commercial and international customers $ 60,670,000 39,062,000 Billed receivables from the U.S. government and its agencies 29,086,000 8,375,000 Unbilled receivables from commercial and international customers 24,164,000 21,898,000 Unbilled receivables on U.S. government contracts-in-progress 21,964,000 1,126,000 Total accounts receivable 135,884,000 70,461,000 Less allowance for doubtful accounts 1,830,000 1,206,000 Accounts receivable, net $ 134,054,000 69,255,000

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Apr. 30, 2016
Inventory Disclosure [Abstract]
Inventories	Inventories consist of the following at: April 30, 2016 July 31, 2015 Raw materials and components $ 54,956,000 51,272,000 Work-in-process and finished goods 36,514,000 27,700,000 Total inventories 91,470,000 78,972,000 Less reserve for excess and obsolete inventories 16,146,000 16,904,000 Inventories, net $ 75,324,000 62,068,000

Accrued Expenses and Other Cu30

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended
	Apr. 30, 2016
Accrued Liabilities, Current [Abstract]
Accrued expenses and other current liabilities	Accrued expenses and other current liabilities consist of the following at: April 30, 2016 July 31, 2015 Accrued wages and benefits $ 21,432,000 12,134,000 Accrued legal costs 9,707,000 275,000 Accrued warranty obligations 8,639,000 8,638,000 Accrued acquisition-related costs 8,051,000 69,000 Accrued contract costs 10,941,000 749,000 Accrued commissions and royalties 2,333,000 2,398,000 Other 14,034,000 5,207,000 Accrued expenses and other current liabilities $ 75,137,000 $ 29,470,000
Product warranty rollforward	Changes in our product warranty liability were as follows: Nine months ended April 30, 2016 2015 Balance at beginning of period $ 8,638,000 8,618,000 Provision for warranty obligations 3,183,000 3,255,000 Additions (in connection with the TCS acquisition) 154,000 — Charges incurred (3,336,000 ) (3,580,000 ) Balance at end of period $ 8,639,000 8,293,000

Radyne Acquisition-Related Re31

Radyne Acquisition-Related Restructuring Plan (Tables)	9 Months Ended
	Apr. 30, 2016
Radyne Acquisition Related Restructuring Plan [Abstract]
Determination of estimated facility exit costs table	The remaining estimated amounts relate to facility exit costs and were determined as follows: At August 1, 2008 Total non-cancelable lease obligations $ 12,741,000 Less: Estimated sublease income 8,600,000 Total net estimated facility exit costs 4,141,000 Less: Interest expense to be accreted 2,041,000 Present value of estimated facility exit costs $ 2,100,000
Summary of acquisition-related restructuring liabilities	As of April 30, 2016 , the amount of the acquisition-related restructuring reserve is as follows: Cumulative Present value of estimated facility exit costs at August 1, 2008 $ 2,100,000 Cash payments made (8,628,000 ) Cash payments received 8,600,000 Accreted interest recorded 1,578,000 Liability as of April 30, 2016 3,650,000 Amount recorded as accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheet 1,350,000 Amount recorded as other liabilities in the Condensed Consolidated Balance Sheet $ 2,300,000
Summary of future cash payments associated with estimated facility exit costs	Future cash payments associated with our restructuring plan are summarized below: As of April 30, 2016 Future lease payments to be made $ 3,650,000 Interest expense to be accreted in future periods 462,000 Total remaining payments $ 4,112,000

Secured Credit Facility (Tables

Secured Credit Facility (Tables)	9 Months Ended
	Apr. 30, 2016
Line of Credit Facility [Abstract]
Schedule of Line of Credit Facilities	As of April 30, 2016 , amounts outstanding under our Secured Credit Facility, net, were as follows: April 30, 2016 Term Loan Facility $ 246,875,000 Less unamortized deferred financing costs related to Term Loan Facility 6,231,000 Term Loan Facility, net 240,644,000 Revolving Credit Facility 101,904,000 Amount outstanding under Secured Credit Facility, net 342,548,000 Current portion of long-term debt 14,062,000 Non-current portion of long-term debt $ 328,486,000

Capital Lease Obligations (Tabl

Capital Lease Obligations (Tables)	9 Months Ended
	Apr. 30, 2016
Capital Leases [Abstract]
Schedule of Future Minimum Lease Payments for Capital Leases	Future minimum payments under capital lease obligations consisted of the following at April 30, 2016 : Remainder of fiscal 2016 $ 1,144,000 Fiscal 2017 3,920,000 Fiscal 2018 2,472,000 Fiscal 2019 1,476,000 Fiscal 2020 305,000 Total minimum lease payments 9,317,000 Less: amounts representing interest (667,000 ) Present value of net minimum lease payments 8,650,000 Current portion of capital lease obligation 3,770,000 Non-current portion of capital lease obligation $ 4,880,000

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Apr. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Stock-based Awards Outstanding by Award Type	As of April 30, 2016 , the following stock-based awards, by award type, were outstanding: April 30, 2016 Stock options 2,362,198 Performance shares 183,665 RSUs and restricted stock 39,799 Share units 8,503 Total 2,594,165
Stock-based compensation for awards detailing where recorded in Condensed Consolidated Statement of Operations	Stock-based compensation for awards issued is reflected in the following line items in our Condensed Consolidated Statements of Operations: Three months ended April 30, Nine months ended April 30, 2016 2015 2016 2015 Cost of sales $ 70,000 71,000 233,000 204,000 Selling, general and administrative expenses 875,000 1,005,000 2,630,000 2,963,000 Research and development expenses 96,000 168,000 303,000 475,000 Stock-based compensation expense before income tax benefit 1,041,000 1,244,000 3,166,000 3,642,000 Estimated income tax benefit (391,000 ) (432,000 ) (1,103,000 ) (1,283,000 ) Net stock-based compensation expense $ 650,000 812,000 2,063,000 2,359,000
Summary of net stock-based compensation expense by award type	Stock-based compensation expense, by award type, is summarized as follows: Three months ended April 30, Nine months ended April 30, 2016 2015 2016 2015 Stock options $ 591,000 778,000 1,803,000 2,267,000 Performance shares 369,000 308,000 1,093,000 883,000 ESPP 35,000 52,000 118,000 158,000 RSUs and restricted stock 46,000 106,000 152,000 306,000 Share units — — — 28,000 Stock-based compensation expense before income tax benefit 1,041,000 1,244,000 3,166,000 3,642,000 Estimated income tax benefit (391,000 ) (432,000 ) (1,103,000 ) (1,283,000 ) Net stock-based compensation expense $ 650,000 812,000 2,063,000 2,359,000
Components of actual Income tax benefit recognized for tax deductions relating to settlement of stock-based awards	The following table reconciles the actual income tax benefit recognized for tax deductions relating to the settlement of stock-based awards to the excess income tax benefit reported as a cash flow from financing activities in our Condensed Consolidated Statements of Cash Flows: Nine months ended April 30, 2016 2015 Actual income tax benefit recorded for the tax deductions relating to the settlement of stock-based awards $ 150,000 1,032,000 Less: Tax benefit initially recognized on settled stock-based awards vesting subsequent to the adoption of accounting standards that require us to expense stock-based awards 127,000 892,000 Excess income tax benefit recorded as an increase to additional paid-in capital 23,000 140,000 Less: Tax benefit initially disclosed but not previously recognized on settled equity-classified stock-based awards vesting prior to the adoption of accounting standards that require us to expense stock-based awards — — Excess income tax benefit from settled equity-classified stock-based awards reported as a cash flow from financing activities in our Condensed Consolidated Statements of Cash Flows $ 23,000 140,000
Summary of the Plan's activity relating to stock options	The following table summarizes the Plan's activity during the nine months ended April 30, 2016 : Awards (in Shares) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at July 31, 2015 2,119,683 $ 29.33 Granted 480,265 28.00 Expired/canceled (182,250 ) 29.84 Exercised (19,200 ) 27.24 Outstanding at October 31, 2015 2,398,498 29.04 Granted 10,000 20.90 Expired/canceled (58,240 ) 28.84 Outstanding at January 31, 2016 2,350,258 29.01 Granted 43,000 21.50 Expired/canceled (31,060 ) 29.34 Outstanding at April 30, 2016 2,362,198 $ 28.87 6.70 $ 149,000 Exercisable at April 30, 2016 1,042,962 $ 28.59 5.17 $ — Vested and expected to vest at April 30, 2016 2,287,266 $ 28.85 6.65 $ 142,000
Certain weighted average assumptions used to estimate the fair value of stock-based awards	The estimated per-share weighted average grant-date fair value of stock options granted during the three and nine months ended April 30, 2016 was $3.95 and $5.55 , respectively, and $4.53 and $6.13 , respectively, during the three and nine months ended April 30, 2015 , which was determined using the Black-Scholes option pricing model, and included the following weighted average assumptions: Three months ended April 30, Nine months ended April 30, 2016 2015 2016 2015 Expected dividend yield 5.58 % 4.09 % 4.42 % 3.55 % Expected volatility 35.80 % 27.00 % 34.39 % 28.12 % Risk-free interest rate 1.39 % 1.37 % 1.53 % 1.61 % Expected life (years) 5.04 5.22 5.15 5.45
Summary of the Plan's activity relating to performance shares, RSUs, restricted stock and share units	The following table summarizes the Plan's activity relating to performance shares, RSUs, restricted stock and share units: Awards (in Shares) Weighted Average Grant Date Fair Value Aggregate Intrinsic Value Outstanding at July 31, 2015 224,165 $ 28.26 Granted 62,440 28.35 Converted to common stock (6,988 ) 25.28 Forfeited (45,154 ) 28.14 Outstanding at October 31, 2015 234,463 28.39 Converted to common stock (4,725 ) 26.77 Forfeited (5,333 ) 29.07 Outstanding at January 31, 2016 224,405 28.41 Granted 9,000 21.50 Forfeited (1,438 ) 28.35 Outstanding at April 30, 2016 231,967 $ 28.14 $ 5,614,000 Vested at April 30, 2016 31,181 $ 27.15 $ 755,000 Vested and expected to vest at April 30, 2016 220,551 $ 28.14 $ 5,337,000

Customer and Geographic Infor35

Customer and Geographic Information (Tables)	9 Months Ended
	Apr. 30, 2016
Geographic Areas, Revenues from External Customers [Abstract]
Schedule of net sales, as a percentage, by geography and customer type	Sales by geography and customer type, as a percentage of consolidated net sales, are as follows: Three months ended April 30, Nine months ended April 30, 2016 2015 2016 2015 United States U.S. government 41.9 % 37.5 % 41.8 % 29.7 % Domestic 35.2 % 11.9 % 26.0 % 12.5 % Total United States 77.1 % 49.4 % 67.8 % 42.2 % International North African country 0.9 % 17.3 % 2.6 % 15.6 % Other international 22.0 % 33.3 % 29.6 % 42.2 % Total International 22.9 % 50.6 % 32.2 % 57.8 %

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Apr. 30, 2016
Segment Reporting [Abstract]
Segment information	Operating segment information, along with a reconciliation of segment net income and consolidated net income to Adjusted EBITDA is presented in the tables below: Three months ended April 30, 2016 Commercial Solutions Government Solutions Unallocated Total Net sales $ 71,985,000 52,202,000 — $ 124,187,000 Operating income (loss) $ 6,560,000 5,629,000 (25,586,000 ) $ (13,397,000 ) Net income (loss) $ 6,437,000 5,634,000 (26,426,000 ) $ (14,355,000 ) Income taxes 2,000 — (2,512,000 ) (2,510,000 ) Interest (income) and other expense 53,000 (5,000 ) (53,000 ) (5,000 ) Interest expense 68,000 — 3,405,000 3,473,000 Amortization of stock-based compensation — — 1,041,000 1,041,000 Amortization of intangibles 3,622,000 1,154,000 — 4,776,000 Depreciation 2,130,000 647,000 305,000 3,082,000 Acquisition plan expenses — — 16,960,000 16,960,000 Adjusted EBITDA $ 12,312,000 7,430,000 (7,280,000 ) $ 12,462,000 Purchases of property, plant and equipment $ 1,119,000 142,000 339,000 $ 1,600,000 Long-lived assets acquired in connection with the TCS acquisition $ 353,729,000 76,681,000 4,359,000 $ 434,769,000 Total assets at April 30, 2016 $ 616,247,000 209,278,000 77,803,000 $ 903,328,000 Three months ended April 30, 2015 Commercial Solutions Government Solutions Unallocated Total Net sales $ 47,531,000 24,102,000 — $ 71,633,000 Operating income (loss) $ 3,201,000 7,978,000 (4,019,000 ) $ 7,160,000 Net income (loss) $ 3,259,000 7,987,000 (6,286,000 ) $ 4,960,000 Income taxes (135,000 ) — 2,370,000 2,235,000 Interest (income) and other expense 5,000 (9,000 ) (103,000 ) (107,000 ) Interest expense 72,000 — — 72,000 Amortization of stock-based compensation — — 1,244,000 1,244,000 Amortization of intangibles 1,561,000 — — 1,561,000 Depreciation 1,328,000 327,000 11,000 1,666,000 Adjusted EBITDA $ 6,090,000 8,305,000 (2,764,000 ) $ 11,631,000 Purchases of property, plant and equipment $ 379,000 290,000 19,000 $ 688,000 Total assets at April 30, 2015 $ 244,735,000 94,506,000 134,554,000 $ 473,795,000 Nine months ended April 30, 2016 Commercial Solutions Government Solutions Unallocated Total Net sales $ 165,657,000 92,970,000 — $ 258,627,000 Operating income (loss) $ 14,048,000 15,389,000 (37,477,000 ) $ (8,040,000 ) Net income (loss) $ 13,635,000 15,409,000 (39,484,000 ) $ (10,440,000 ) Income taxes 94,000 — (1,088,000 ) (994,000 ) Interest (income) and other expense 103,000 (20,000 ) (310,000 ) (227,000 ) Interest expense 216,000 — 3,405,000 3,621,000 Amortization of stock-based compensation — — 3,166,000 3,166,000 Amortization of intangibles 6,194,000 1,154,000 — 7,348,000 Depreciation 4,568,000 1,189,000 321,000 6,078,000 Acquisition plan expenses — — 20,689,000 20,689,000 Adjusted EBITDA $ 24,810,000 17,732,000 (13,301,000 ) 29,241,000 Purchases of property, plant and equipment $ 2,067,000 642,000 354,000 $ 3,063,000 Long-lived assets acquired in connection with the TCS acquisition $ 353,729,000 76,681,000 4,359,000 $ 434,769,000 Total assets at April 30, 2016 $ 616,247,000 209,278,000 77,803,000 $ 903,328,000 Nine months ended April 30, 2015 Commercial Solutions Government Solutions Unallocated Total Net sales $ 152,105,000 77,721,000 — $ 229,826,000 Operating income (loss) $ 14,460,000 23,542,000 (12,000,000 ) $ 26,002,000 Net income (loss) $ 14,390,000 23,564,000 (20,184,000 ) $ 17,770,000 Income taxes (230,000 ) — 8,337,000 8,107,000 Interest (income) and other expense 92,000 (22,000 ) (351,000 ) (281,000 ) Interest expense 208,000 — 198,000 406,000 Amortization of stock-based compensation — — 3,642,000 3,642,000 Amortization of intangibles 4,682,000 — — 4,682,000 Depreciation 3,947,000 923,000 26,000 4,896,000 Strategic alternatives analysis expenses and other — — 585,000 585,000 Adjusted EBITDA $ 23,089,000 24,465,000 (7,747,000 ) $ 39,807,000 Purchases of property, plant and equipment $ 1,965,000 802,000 66,000 $ 2,833,000 Total assets at April 30, 2015 $ 244,735,000 94,506,000 134,554,000 $ 473,795,000

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Apr. 30, 2016
Goodwill [Abstract]
Schedule of goodwill by segment	The following table represents the amount of goodwill by reportable operating segment, including the changes in the net carrying value of goodwill for the nine months ended April 30, 2016 : Commercial Solutions Government Solutions Total Reallocation to new segments $ 102,100,000 35,254,000 $ 137,354,000 Additions resulting from TCS acquisition 110,037,000 17,112,000 127,149,000 Balance as of April 30, 2016 $ 212,137,000 52,366,000 $ 264,503,000

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Apr. 30, 2016
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets with finite lives	Intangible assets with finite lives as of April 30, 2016 and July 31, 2015 are as follows: April 30, 2016 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.5 $ 252,831,000 25,154,000 $ 227,677,000 Technologies 12.3 82,370,000 41,419,000 40,951,000 Trademarks and other 16.3 28,694,000 3,761,000 24,933,000 Total $ 363,895,000 70,334,000 $ 293,561,000 July 31, 2015 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 10.0 $ 29,831,000 20,981,000 $ 8,850,000 Technologies 12.1 47,370,000 39,266,000 8,104,000 Trademarks and other 20.0 5,794,000 2,739,000 3,055,000 Total $ 82,995,000 62,986,000 $ 20,009,000
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The estimated amortization expense consists of the following for the fiscal years ending July 31: 2016 $ 13,360,000 2017 22,786,000 2018 21,150,000 2019 17,230,000 2020 17,230,000

Acquisition (Details)

Acquisition (Details) - USD ($)	Feb. 23, 2016	Jul. 31, 2016	Apr. 30, 2016	Apr. 30, 2015	Apr. 30, 2016	Apr. 30, 2015
Business Acquisition [Line Items]
Fair value of consideration transferred, net of cash acquired					$ 280,535,000	$ 0
Repayments of debt assumed in connection with the acquisition					134,101,000	0
Acquisition plan expenses			$ 16,960,000	$ 0	20,689,000	$ 0
Secured Credit Facility
Business Acquisition [Line Items]
Line of Credit Facility, maximum borrowing capacity	$ 400,000,000
TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Preliminary aggregate purchase price	340,432,000
Enterprise value	423,629,000
Fair value of consideration transferred, net of cash acquired	280,535,000
Cash acquired from the acquisition	59,897,000
Transaction and merger related expenditures	$ 48,000,000
Acquisition plan expenses			16,960,000		20,689,000
Revenue since acquisition			$ 65,957,000		$ 65,957,000
TeleCommunication Systems, Inc. | Scenario, Forecast [Member]
Business Acquisition [Line Items]
Acquisition plan expenses		$ 3,900,000

Acquisition Summary of Assets A

Acquisition Summary of Assets Acquired and Liabilities Assumed (Details) - USD ($)	Feb. 23, 2016	Apr. 30, 2016	Jan. 31, 2016	Jul. 31, 2015
Business Acquisition [Line Items]
Goodwill		$ 264,503,000	$ 137,354,000	$ 137,354,000
TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Shares of TCS common stock purchased	$ 318,605,000
Stock-based awards settled	21,827,000
Preliminary allocation of aggregate purchase price	340,432,000
Cash and cash equivalents	59,897,000
Current assets, excluding cash acquired	115,797,000
Deferred tax assets, net, non-current	72,700,000
Property, plant and equipment	26,720,000
Other assets, non-current	2,641,000
Current liabilities (excluding interest accrued on debt)	(87,700,000)
Debt (including interest accrued)	(134,101,000)
Capital lease obligations	(8,993,000)
Other liabilities	(9,156,000)
Net tangible assets at preliminary fair value	37,805,000
Deferred tax liabilities related to intangible assets acquired	(105,422,000)
Goodwill	127,149,000	$ 127,149,000
Preliminary allocation of aggregate purchase price	340,432,000
Customer Relationships And Backlog [Member] | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Intangible assets	225,900,000
Trade Names [Member] | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Intangible assets	20,000,000
Technology [Member] | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Intangible assets	$ 35,000,000
Minimum | Customer Relationships And Backlog [Member] | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Estimated useful life (in years)	21 years
Minimum | Trade Names [Member] | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Estimated useful life (in years)	10 years
Minimum | Technology [Member] | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Estimated useful life (in years)	5 years
Maximum | Customer Relationships And Backlog [Member] | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Estimated useful life (in years)	22 years
Maximum | Trade Names [Member] | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Estimated useful life (in years)	20 years
Maximum | Technology [Member] | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Estimated useful life (in years)	15 years

Acquisition Pro Forma Informati

Acquisition Pro Forma Information (Details) - TeleCommunication Systems, Inc. - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2016	Apr. 30, 2015	Apr. 30, 2016	Apr. 30, 2015
Business Acquisition [Line Items]
Net sales	$ 130,238,000	$ 153,500,000	$ 453,475,000	$ 499,934,000
Net (loss) income	$ (21,395,000)	$ 1,739,000	$ (27,694,000)	$ (16,065,000)
Basic net income per share (in dollars per share)	$ (1.32)	$ 0.11	$ (1.71)	$ (0.99)
Diluted net income per share (in dollars per share)	$ (1.32)	$ 0.11	$ (1.71)	$ (0.99)
Pro Forma [Member]
Business Acquisition [Line Items]
Elimination of sales	$ 1,569,000	$ 0	$ 7,331,000	$ 285,000
Reduction to capitalized software amortization	937,000	890,000	3,062,000	2,539,000
(Elimination) addition of acquisition plan expenses	(22,464,000)	0	(25,507,000)	35,660,000
Incremental amortization expense associated with the increase in acquired other intangible assets	1,581,000	3,891,000	7,935,000	11,628,000
(Reduction) increase in interest expense	(1,836,000)	2,165,000	1,731,000	6,221,000
Reduction to interest income	$ 124,000	$ 158,000	$ 585,000	$ 509,000

Adoption of Accounting Standa42

Adoption of Accounting Standards and Updates Secured Credit Facilities (Details) - USD ($)	Apr. 30, 2016	Jul. 31, 2015
Debt Instrument [Line Items]
Net deferred financing cost recorded as a non-current asset	$ 3,739,000	$ 0
Secured Credit Facility | Term Loan Facility [Member]
Debt Instrument [Line Items]
Net deferred financing cost recorded as a direct deduction of non-current portion of debt	$ 6,231,000

Fair Value Measurements and F43

Fair Value Measurements and Financial Instruments (Details) - USD ($)	Apr. 30, 2016	Jul. 31, 2015
Fair Value Disclosures [Abstract]
Amount invested in money market mutual funds disclosed at fair value	$ 2,132,000	$ 3,130,000
Non-current capital leases, weighted average interest rate (percent)	5.70%
Non-current portion of capital lease obligations	$ 4,880,000	$ 0

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2016	Apr. 30, 2015	Apr. 30, 2016	Apr. 30, 2015
Earnings Per Share [Abstract]
Repurchases of common stock (in shares)			0	175,735
Weighted Average Number of Shares, Treasury Stock		83,000		27,000
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average performance shares outstanding during the period that are excluded from EPS Calculation	149,000	124,000	144,000	118,000
Net (loss) income for basic calculation	$ (14,355,000)	$ 4,960,000	$ (10,440,000)	$ 17,770,000
Numerator for diluted calculation	$ (14,355,000)	$ 4,960,000	$ (10,440,000)	$ 17,770,000
Denominator for basic calculation (in shares)	16,195,000	16,202,000	16,184,000	16,220,000
Dilutive effect on shares of stock-based awards (in shares)	0	180,000	0	248,000
Denominator for diluted calculation (in shares)	16,195,000	16,382,000	16,184,000	16,468,000
Stock options and RSUs [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive equity-classified stock-based awards not included in calculation of diluted earnings per share (in shares)	2,362,000	685,000	2,365,000	477,000

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	9 Months Ended	12 Months Ended
	Apr. 30, 2016	Jul. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 135,884,000	$ 70,461,000
Less allowance for doubtful accounts	1,830,000	1,206,000
Accounts receivable, net	$ 134,054,000	$ 69,255,000
Accounts Receivable | Major customer | U.S. government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of total accounts receivable	37.60%	13.50%
Accounts Receivable | Major customer | U.S. Prime Contractor
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of total accounts receivable		36.30%
Accounts Receivable | Major customer | Verizon Communications
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of total accounts receivable	10.10%
Billed Receivables | Commercial and International
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 60,670,000	$ 39,062,000
Billed Receivables | U.S. government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	29,086,000	8,375,000
Unbilled Receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Retainage included in unbilled receivables	118,000	0
Unbilled Receivables | Commercial and International
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	24,164,000	21,898,000
Unbilled Receivables | U.S. government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	21,964,000	1,126,000
Unbilled Receivables | Major customer | U.S. Prime Contractor
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unbilled receivable related to our large over-the-horizon microwave system contracts	$ 6,922,000	$ 20,256,000

Inventories (Details)

Inventories (Details) - USD ($)	Apr. 30, 2016	Jul. 31, 2015
Inventory Disclosure [Abstract]
Raw materials and components	$ 54,956,000	$ 51,272,000
Work-in-process and finished goods	36,514,000	27,700,000
Total inventories	91,470,000	78,972,000
Less reserve for excess and obsolete inventories	16,146,000	16,904,000
Inventories, net	75,324,000	62,068,000
Inventory directly related to long-term contracts	2,606,000	2,261,000
Inventory related to contracts from third party commercial customers who outsource their manufacturing to us	$ 1,234,000	$ 609,000

Accrued Expenses and Other Cu47

Accrued Expenses and Other Current Liabilities (Details) - USD ($)	Apr. 30, 2016	Jul. 31, 2015	Apr. 30, 2015	Jul. 31, 2014
Business Acquisition [Line Items]
Accrued wages and benefits	$ 21,432,000	$ 12,134,000
Accrued legal costs	9,707,000	275,000
Accrued warranty obligations	8,639,000	8,638,000	$ 8,293,000	$ 8,618,000
Accrued acquisition-related costs	8,051,000	69,000
Accrued contract costs	10,941,000	749,000
Accrued commissions and royalties	2,333,000	2,398,000
Other	14,034,000	5,207,000
Accrued expenses and other current liabilities	75,137,000	$ 29,470,000
TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Change-in-control payments	7,067,000
Acquisition-related professional fees	984,000
TeleCommunication Systems, Inc. | Legacy TCS IP Matters [Member]
Business Acquisition [Line Items]
Accrued legal costs	3,529,000
Preliminary estimated losses from intellectual property matters and contract disputes	$ 4,500,000

Accrued Expenses and Other Cu48

Accrued Expenses and Other Current Liabilities - Product Warranty Rollforward (Details) - USD ($)	9 Months Ended
	Apr. 30, 2016	Apr. 30, 2015
Accrued Liabilities, Current [Abstract]
Minimum coverage period of product warranty from the date of shipment	1 year
Changes in Product Warranty Liability
Accrued warranty obligations, as of the beginning of the period	$ 8,638,000	$ 8,618,000
Provision for warranty obligations	3,183,000	3,255,000
Additions (in connection with the TCS acquisition)	154,000	0
Charges incurred	(3,336,000)	(3,580,000)
Accrued warranty obligations, as of the end of the period	$ 8,639,000	$ 8,293,000

Radyne Acquisition-Related Re49

Radyne Acquisition-Related Restructuring Plan - Summary of Radyne Acquisition Related Restructuring Plan (Details) - USD ($)	Apr. 30, 2016	Jul. 31, 2015	Aug. 01, 2008	Jul. 31, 2008
Radyne Acquisition Related Restructuring Plan [Abstract]
Business acquisition restructuring costs			$ 2,713,000
Business acquisition restructuring costs related to severance for employees			613,000
Total non-cancelable lease obligations			12,741,000
Less: Estimated sublease income			8,600,000
Total net estimated facility exit costs			4,141,000
Less: Interest expense to be accreted			2,041,000
Present value of estimated facility exit costs	$ 3,650,000	$ 4,235,000	$ 2,100,000	$ 2,100,000

Radyne Acquisition-Related Re50

Radyne Acquisition-Related Restructuring Plan - Activity of Facility Related Exit Costs (Details) - USD ($)	3 Months Ended		9 Months Ended		93 Months Ended
	Apr. 30, 2016	Apr. 30, 2015	Apr. 30, 2016	Apr. 30, 2015	Apr. 30, 2016
Restructuring Reserve [Roll Forward]
Present value of estimated facility-related exit costs, beginning balance			$ 4,235,000		$ 2,100,000
Cash payments made			(1,124,000)		(8,628,000)
Cash payments received			323,000		8,600,000
Accreted interest recorded	$ 68,000	$ 71,000	216,000	$ 206,000	1,578,000
Present value of estimated facility-related exit costs, ending balance	3,650,000		3,650,000		3,650,000
Amount recorded as accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheet	1,350,000		1,350,000		1,350,000
Amount recorded as other liabilities in the Condensed Consolidated Balance Sheet	$ 2,300,000		$ 2,300,000		$ 2,300,000

Radyne Acquisition-Related Re51

Radyne Acquisition-Related Restructuring Plan - Details of Future Cash Payments (Details) - USD ($)	Apr. 30, 2016	Jul. 31, 2015	Aug. 01, 2008	Jul. 31, 2008
Radyne Acquisition Related Restructuring Plan [Abstract]
Future lease payments to be made	$ 3,650,000	$ 4,235,000	$ 2,100,000	$ 2,100,000
Interest expense to be accreted in future periods	462,000
Total remaining payments	$ 4,112,000

Secured Credit Facility (Detail

Secured Credit Facility (Details) - USD ($)	Feb. 23, 2016	Apr. 30, 2016	Apr. 30, 2015	Apr. 30, 2016	Apr. 30, 2015	Jul. 31, 2015
Line of Credit Facility [Line Items]
Current portion of long-term debt		$ 14,062,000		$ 14,062,000		$ 0
Non-current portion of long-term debt, net		328,486,000		328,486,000		$ 0
Secured Credit Facility
Line of Credit Facility [Line Items]
Long-term Debt		342,548,000		342,548,000
Current portion of long-term debt		14,062,000		14,062,000
Non-current portion of long-term debt, net		328,486,000		328,486,000
Line of Credit Facility, maximum borrowing capacity	$ 400,000,000
Interest expense related to Credit Facility		$ 2,981,000		$ 2,981,000
Weighted interest rate (percent)		5.00%		5.00%
Outstanding standby letters of credit at period end		$ 2,352,000		$ 2,352,000
Outstanding commercial letters of credit at period end		0		0
Amount of potential further loan syndication	15,000,000
Committed Secured Revolving Credit Facility
Line of Credit Facility [Line Items]
Line of Credit Facility, maximum borrowing capacity			$ 100,000,000		$ 100,000,000
Interest expense related to Credit Facility			$ 0		$ 198,000
Term Loan Facility [Member] | Secured Credit Facility
Line of Credit Facility [Line Items]
Long-term Debt, Gross		246,875,000		246,875,000
Unamortized deferred financing costs		6,231,000		6,231,000
Long-term Debt		240,644,000		240,644,000
Line of Credit Facility, maximum borrowing capacity	250,000,000
Revolving Loan Facility [Member] | Secured Credit Facility
Line of Credit Facility [Line Items]
Long-term Debt		$ 101,904,000		$ 101,904,000
Line of Credit Facility, maximum borrowing capacity	150,000,000
Revolving Loan Facility [Member] | Letter of Credit [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, maximum borrowing capacity	$ 25,000,000
Federal Funds Rate [Member] | Revolving Loan Facility [Member] | Secured Credit Facility
Line of Credit Facility [Line Items]
Variable interest rate (percent)				0.50%
Adjusted LIBO rate | Revolving Loan Facility [Member] | Secured Credit Facility
Line of Credit Facility [Line Items]
Variable interest rate (percent)				1.00%
Floor interest rate				1.00%

Capital Lease Obligations (Deta

Capital Lease Obligations (Details) - USD ($)	Apr. 30, 2016	Jul. 31, 2015
Capital Leases [Abstract]
Net book value of the leased assets	$ 9,975,000
Blended interest rate	5.30%
Remainder of fiscal 2016	$ 1,144,000
Fiscal 2,017	3,920,000
Fiscal 2,018	2,472,000
Fiscal 2,019	1,476,000
Fiscal 2,020	305,000
Total minimum lease payments	9,317,000
Less: amounts representing interest	(667,000)
Present value of net minimum lease payments	8,650,000
Current portion of capital lease obligations	3,770,000	$ 0
Non-current portion of capital lease obligations	$ 4,880,000	$ 0

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Apr. 30, 2016	Jul. 31, 2015
Income Tax Contingency [Line Items]
Unrecognized tax benefits	$ 8,811,000	$ 2,796,000
Interest accrued relating to income taxes	59,000	68,000
Unrecognized tax benefits that would positively impact our effective tax rate, if recognized	7,974,000	2,138,000
An offset to the non-current deferred tax assets
Income Tax Contingency [Line Items]
Unrecognized tax benefits	5,549,000	1,223,000
Noncurrent Income Taxes Payable
Income Tax Contingency [Line Items]
Unrecognized tax benefits	$ 3,262,000	$ 1,573,000

Stock-Based Compensation - Over

Stock-Based Compensation - Overview (Details) - shares	9 Months Ended
	Apr. 30, 2016	Jan. 31, 2016	Dec. 31, 2015	Oct. 31, 2015	Jul. 31, 2015
Stock options
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of stock-based option awards outstanding at period end	2,362,198	2,350,258		2,398,498	2,119,683
2000 Stock Incentive Plan
2000 Stock Incentive Plan
Aggregate maximum number of shares of common stock which may be issued under stock option plan	8,962,500
Aggregate net number of stock-based awards granted	7,737,852
Aggregate number of stock based awards expired and canceled	3,157,309
Aggregate number of stock-based awards exercised	5,143,687
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of total stock-based awards outstanding	2,594,165
2000 Stock Incentive Plan | Stock options
2000 Stock Incentive Plan
Maximum term for grants of incentive and non-qualified stock-based awards, excluding incentive stock-based awards granted to stockholders who own more than 10% of the voting power	10 years
Percentage of a stockholder's voting power that limits the contractual term of an incentive stock-based award	10.00%
Maximum term for incentive stock-based awards granted to stockholders who own more than 10% of the voting power	5 years
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of stock-based option awards outstanding at period end	2,362,198
2000 Stock Incentive Plan | Performance shares
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of stock-based non-option awards outstanding at period end	183,665
2000 Stock Incentive Plan | RSUs and restricted stock
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of stock-based non-option awards outstanding at period end	39,799
2000 Stock Incentive Plan | Share units
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of stock-based non-option awards outstanding at period end	8,503
2001 Employee Stock Purchase Plan | Employee Stock Purchase Plan - ESPP
2000 Stock Incentive Plan
Aggregate maximum number of shares of common stock which may be issued under stock option plan	800,000		675,000
2001 Employee Stock Purchase Plan
Discount rate from market value, on purchase date, offered to employees participating in the Employee Stock Purchase Plan (ESPP)	85.00%
Total number of shares of common stock issued to employees under employee stock purchase plan and through the end of the reporting period	618,123

Stock-Based Compensation - Expe

Stock-Based Compensation - Expenses (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2016	Apr. 30, 2015	Apr. 30, 2016	Apr. 30, 2015	Jul. 31, 2015
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 1,041,000	$ 1,244,000	$ 3,166,000	$ 3,642,000
Estimated income tax benefit	(391,000)	(432,000)	(1,103,000)	(1,283,000)
Net stock-based compensation expense	650,000	812,000	2,063,000	2,359,000
Total remaining unrecognized compensation cost related to the unvested stock-based awards	7,941,000		7,941,000
Estimated forfeitures related to unvested stock-based awards	743,000		$ 743,000
Weighted average number of years net compensation cost is expected to be recognized over			2 years 10 months 24 days
Stock-based compensation capitalized and included in ending inventory	51,000		$ 51,000		$ 92,000
Stock Options
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	591,000	778,000	1,803,000	2,267,000
Performance Shares
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	369,000	308,000	1,093,000	883,000
Employee Stock Purchase Plan - ESPP
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	35,000	52,000	118,000	$ 158,000
Discount offered to employees participating in the ESPP as a percentage of market price				15.00%
RSUs and restricted stock
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	46,000	106,000	152,000	$ 306,000
Share units
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	0	0	0	28,000
Cost of sales
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	70,000	71,000	233,000	204,000
Selling, general and administrative expenses
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	875,000	1,005,000	2,630,000	2,963,000
Research and development expenses
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 96,000	$ 168,000	$ 303,000	$ 475,000
2001 Employee Stock Purchase Plan | Employee Stock Purchase Plan - ESPP
Stock-based Compensation Expenses
Discount offered to employees participating in the ESPP as a percentage of market price			15.00%

Stock-Based Compensation - Inco

Stock-Based Compensation - Income Tax Benefit From Stock-based Awards (Details) - USD ($)	9 Months Ended
	Apr. 30, 2016	Apr. 30, 2015	Jul. 31, 2015	Aug. 01, 2005
Income Tax Benefits From Stock Based Awards [Abstract]
Actual income tax benefit recorded for the tax deductions relating to the settlement of stock-based awards	$ 150,000	$ 1,032,000
Less: Tax benefit initially recognized on settled stock-based awards vesting subsequent to the adoption of accounting standards that require us to expense stock-based awards	127,000	892,000
Excess income tax benefit recorded as an increase to additional paid-in capital	23,000	140,000
Less: Tax benefit initially disclosed but not previously recognized on settled equity-classified stock-based awards vesting prior to the adoption of accounting standards that require us to expense stock-based awards	0	0
Excess income tax benefit from settled equity-classified stock-based awards reported as a cash flow from financing activities in our Condensed Consolidated Statements of Cash Flows	23,000	140,000
Hypothetical tax benefits related to stock-based awards	17,139,000		$ 17,220,000	$ 8,593,000
Reduction to APIC and accumulated hypothetical tax benefits	$ 81,000	$ 260,000

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock Options (Details) - USD ($)	3 Months Ended				9 Months Ended
	Apr. 30, 2016	Jan. 31, 2016	Oct. 31, 2015	Apr. 30, 2015	Apr. 30, 2016	Apr. 30, 2015
Additional Disclosures
Targeted annual dividend per share (in dollars per share)					$ 1.20	$ 1.20
Stock Options
Awards (in Shares)
Outstanding, Beginning Balance (in shares)	2,350,258	2,398,498	2,119,683		2,119,683
Granted (in shares)	43,000	10,000	480,265
Expired/canceled (in shares)	(31,060)	(58,240)	(182,250)
Exercised (in shares)	0		(19,200)
Outstanding, Ending Balance (in shares)	2,362,198	2,350,258	2,398,498		2,362,198
Exercisable, Ending Balance (in shares)	1,042,962				1,042,962
Vested and Expected to Vest, Ending Balance (in shares)	2,287,266				2,287,266
Weighted Average Exercise Price
Outstanding, Beginning Balance (in dollars per share)	$ 29.01	$ 29.04	$ 29.33		$ 29.33
Granted (in dollars per share)	21.50	20.90	28
Expired/canceled (in dollars per share)	29.34	28.84	29.84
Exercised (in dollars per share)			27.24
Outstanding, Ending Balance (in dollars per share)	28.87	$ 29.01	$ 29.04		28.87
Exercisable, Ending Balance (in dollars per share)	28.59				28.59
Vested and Expected to Vest, Ending Balance (in dollars per share)	$ 28.85				$ 28.85
Weighted Average Remaining Contractual Term (Years)
Outstanding, Ending Balance					6 years 8 months 12 days
Exercisable, Ending Balance					5 years 2 months 1 day
Vested And Expected To Vest, Ending Balance					6 years 7 months 24 days
Aggregate Intrinsic Value
Outstanding, Ending Balance	$ 149,000				$ 149,000
Exercisable, Ending Balance	0				0
Vested and Expected to Vest, Ending Balance	$ 142,000				$ 142,000
Additional Disclosures
Exercise price, lower range limit (in dollars per share)					$ 20.90
Exercise price, upper range limit (in dollars per share)					$ 33.94
Total intrinsic value of stock-based awards settled				$ 265,000	$ 32,000	$ 2,224,000
Vested Stock Based Awards Net Settled Upon Exercise (in shares)					19,200	293,988
Stock Issued During The Period, Shares, Net Settlement Of Stock-Based Awards					706	47,532
Per share weighted average grant date fair value of stock based awards granted (in dollars per share)	$ 3.95			$ 4.53	$ 5.55	$ 6.13
Fair Value Assumptions
Expected dividend yield	5.58%			4.09%	4.42%	3.55%
Expected volatility	35.80%			27.00%	34.39%	28.12%
Risk-free interest rate	1.39%			1.37%	1.53%	1.61%
Expected life (years)	5 years 15 days			5 years 2 months 19 days	5 years 1 month 24 days	5 years 5 months 12 days
Minimum | Stock Options
Additional Disclosures
Contractual term (in years)					5 years	5 years
Vesting period (in years)					3 years
Maximum | Stock Options
Additional Disclosures
Contractual term (in years)					10 years	10 years
Vesting period (in years)					5 years
Granted since fiscal 2014 | Performance shares
Additional Disclosures
Vesting period (in years)						3 years

Stock-Based Compensation - Perf

Stock-Based Compensation - Performance Shares, RSUs, Restricted Stock and Share Unit Awards (Details) - USD ($)	3 Months Ended			9 Months Ended
	Apr. 30, 2016	Jan. 31, 2016	Oct. 31, 2015	Apr. 30, 2016	Apr. 30, 2015	Jul. 31, 2015
Additional Disclosures
Accrual of dividend equivalents, net of reversal				$ 97,000	$ 169,000
Carrying value at period end	$ 523,530,000			523,530,000		$ 72,468,000
Amount included in other liabilities	$ 4,776,000			4,776,000		3,633,000
Cash payments to remit employee's minimum statutory tax withholding requirements related to the net settlement of stock-based awards				$ 74,000	420,000
Performance Shares, RSUs, Restricted Stock and Share Units
Awards (in Shares)
Outstanding, Beginning Balance (in shares)	224,405	234,463	224,165	224,165
Granted (in shares)	9,000		62,440
Converted to common stock (in shares)		(4,725)	(6,988)
Forfeited (in shares)	(1,438)	(5,333)	(45,154)
Outstanding, Ending Balance (in shares)	231,967	224,405	234,463	231,967
Vested, Ending Balance (in shares)	31,181			31,181
Vested and Expected to Vest, Ending Balance (in shares)	220,551			220,551
Weighted Average Grant Date Fair Value
Outstanding, Beginning Balance (in dollars per share)	$ 28.41	$ 28.39	$ 28.26	$ 28.26
Granted (in dollars per share)	21.50		28.35
Converted to common stock (in dollars per share)		26.77	25.28
Forfeited (in dollars per share)	28.35	29.07	28.14
Outstanding, Ending Balance (in dollars per share)	28.14	$ 28.41	$ 28.39	28.14
Vested, Ending Balance (in dollars per share)	27.15			27.15
Vested and Expected to Vest, Ending Balance (in dollars per share)	$ 28.14			$ 28.14
Aggregate Intrinsic Value
Outstanding, Ending Balance	$ 5,614,000			$ 5,614,000
Vested, Ending Balance				755,000
Vested and Expected to Vest, Ending Balance	5,337,000			5,337,000
Additional Disclosures
Total intrinsic value of stock-based awards settled				$ 275,000	$ 504,000
Performance Shares | Granted prior to fiscal 2014
Additional Disclosures
Vesting period (in years)				5 years 3 months 19 days
Performance Shares | Granted since fiscal 2014
Additional Disclosures
Vesting period (in years)					3 years
Performance period (in years)				3 years
RSUs and restricted stock | Non-Employee Director
Additional Disclosures
Vesting period (in years)				3 years
RSUs and restricted stock | Employees
Additional Disclosures
Vesting period (in years)				5 years
Dividend Equivalents
Additional Disclosures
Accrual of dividend equivalents, net of reversal				$ 97,000
Dividend equivalents paid				8,000
Carrying value at period end	414,000			414,000		325,000
Amount included in other liabilities	$ 247,000			$ 247,000		$ 306,000

Customer and Geographic Infor60

Customer and Geographic Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2016	Apr. 30, 2015	Apr. 30, 2016	Apr. 30, 2015
Major customer
Revenues from External Customers
Minimum percentage of consolidated net sales sold to one customer or individual country requiring additional and separate disclosure	10.00%	10.00%	10.00%	10.00%
Major customer | Sales Revenue, Net
Revenues from External Customers
Percentage of revenue generated from external customer type	0.00%		0.00%
U.S. government
Revenues from External Customers
Percentage of revenue generated from external customer type	41.90%	37.50%	41.80%	29.70%
Commercial (United States)
Revenues from External Customers
Percentage of revenue generated from external customer type	35.20%	11.90%	26.00%	12.50%
Total United States
Revenues from External Customers
Percentage of revenue generated from external customer type	77.10%	49.40%	67.80%	42.20%
North African country
Revenues from External Customers
Percentage of revenue generated from external customer type	0.90%	17.30%	2.60%	15.60%
Other international
Revenues from External Customers
Percentage of revenue generated from external customer type	22.00%	33.30%	29.60%	42.20%
Total International
Revenues from External Customers
Revenue generated from external customers	$ 28,417,000	$ 36,243,000	$ 83,401,000	$ 132,767,000
Percentage of revenue generated from external customer type	22.90%	50.60%	32.20%	57.80%
U.S. Prime Contractor | Major customer | Sales Revenue, Net
Revenues from External Customers
Percentage of revenue generated from external customer type		17.00%		15.20%

Segment Information (Details)

Segment Information (Details)	3 Months Ended		9 Months Ended
	Apr. 30, 2016USD ($)operating_segment	Apr. 30, 2015USD ($)	Apr. 30, 2016USD ($)	Apr. 30, 2015USD ($)	Feb. 23, 2016USD ($)	Jul. 31, 2015USD ($)
Segment Reporting Information [Line Items]
Number of reportable operating segments | operating_segment	2
Net sales	$ 124,187,000	$ 71,633,000	$ 258,627,000	$ 229,826,000
Operating income (loss)	(13,397,000)	7,160,000	(8,040,000)	26,002,000
Net (loss) income	(14,355,000)	4,960,000	(10,440,000)	17,770,000
Income taxes	(2,510,000)	2,235,000	(994,000)	8,107,000
Interest (income) and other expense	(5,000)	(107,000)	(227,000)	(281,000)
Interest expense	3,473,000	72,000	3,621,000	406,000
Amortization of stock-based compensation	1,041,000	1,244,000	3,166,000	3,642,000
Amortization of intangibles	4,776,000	1,561,000	7,348,000	4,682,000
Depreciation	3,082,000	1,666,000	6,078,000	4,896,000
Acquisition plan expenses	$ 16,960,000	$ 0	$ 20,689,000	0
Strategic alternatives analysis expenses and other				$ 585,000
Adjusted EBITDA	12,462,000	11,631,000	29,241,000	39,807,000
Purchases of property, plant and equipment	$ 1,600,000	$ 688,000	$ 3,063,000	$ 2,833,000
Total assets	903,328,000	473,795,000	903,328,000	473,795,000		$ 473,877,000
Secured Credit Facility
Segment Reporting Information [Line Items]
Credit Facility Interest Expense For Period	2,981,000		2,981,000
Line of Credit Facility, maximum borrowing capacity					$ 400,000,000
Committed Secured Revolving Credit Facility
Segment Reporting Information [Line Items]
Credit Facility Interest Expense For Period		0		198,000
Line of Credit Facility, maximum borrowing capacity		100,000,000		100,000,000
TeleCommunication Systems, Inc.
Segment Reporting Information [Line Items]
Acquisition plan expenses	16,960,000		20,689,000
Long-lived assets acquired in connection with the TCS acquisition	434,769,000		434,769,000
Unallocated
Segment Reporting Information [Line Items]
Net sales	0	0	0	0
Operating income (loss)	(25,586,000)	(4,019,000)	(37,477,000)	(12,000,000)
Net (loss) income	(26,426,000)	(6,286,000)	(39,484,000)	(20,184,000)
Income taxes	(2,512,000)	2,370,000	(1,088,000)	8,337,000
Interest (income) and other expense	(53,000)	(103,000)	(310,000)	(351,000)
Interest expense	3,405,000	0	3,405,000	198,000
Amortization of stock-based compensation	1,041,000	1,244,000	3,166,000	3,642,000
Amortization of intangibles	0	0	0	0
Depreciation	305,000	11,000	321,000	26,000
Acquisition plan expenses	$ 16,960,000		$ 20,689,000
Strategic alternatives analysis expenses and other		$ 0		$ 585,000
Adjusted EBITDA	(7,280,000)	(2,764,000)	(13,301,000)	(7,747,000)
Purchases of property, plant and equipment	$ 339,000	$ 19,000	$ 354,000	$ 66,000
Total assets	77,803,000	134,554,000	77,803,000	134,554,000
Unallocated | TeleCommunication Systems, Inc.
Segment Reporting Information [Line Items]
Long-lived assets acquired in connection with the TCS acquisition	4,359,000		4,359,000
Intersegment Eliminations
Segment Reporting Information [Line Items]
Intersegment sales	2,198,000	1,073,000	4,082,000	3,378,000
Commercial Solutions Segment | Operating Segments
Segment Reporting Information [Line Items]
Net sales	71,985,000	47,531,000	165,657,000	152,105,000
Operating income (loss)	6,560,000	3,201,000	14,048,000	14,460,000
Net (loss) income	6,437,000	3,259,000	13,635,000	14,390,000
Income taxes	2,000	(135,000)	94,000	(230,000)
Interest (income) and other expense	53,000	5,000	103,000	92,000
Interest expense	68,000	72,000	216,000	208,000
Amortization of stock-based compensation	0	0	0	0
Amortization of intangibles	3,622,000	1,561,000	6,194,000	4,682,000
Depreciation	2,130,000	$ 1,328,000	4,568,000	3,947,000
Acquisition plan expenses	$ 0		$ 0
Strategic alternatives analysis expenses and other				$ 0
Adjusted EBITDA	12,312,000	6,090,000	24,810,000	23,089,000
Purchases of property, plant and equipment	$ 1,119,000	$ 379,000	$ 2,067,000	$ 1,965,000
Total assets	616,247,000	244,735,000	616,247,000	244,735,000
Commercial Solutions Segment | Operating Segments | TeleCommunication Systems, Inc.
Segment Reporting Information [Line Items]
Long-lived assets acquired in connection with the TCS acquisition	353,729,000		353,729,000
Government Solutions Segment | Operating Segments
Segment Reporting Information [Line Items]
Net sales	52,202,000	24,102,000	92,970,000	77,721,000
Operating income (loss)	5,629,000	7,978,000	15,389,000	23,542,000
Net (loss) income	5,634,000	7,987,000	15,409,000	23,564,000
Income taxes	0	0	0	0
Interest (income) and other expense	(5,000)	(9,000)	(20,000)	(22,000)
Interest expense	0	0	0	0
Amortization of stock-based compensation	0	0	0	0
Amortization of intangibles	1,154,000	0	1,154,000	0
Depreciation	647,000	$ 327,000	1,189,000	923,000
Acquisition plan expenses	$ 0		$ 0
Strategic alternatives analysis expenses and other				$ 0
Adjusted EBITDA	7,430,000	8,305,000	17,732,000	24,465,000
Purchases of property, plant and equipment	$ 142,000	$ 290,000	$ 642,000	$ 802,000
Total assets	209,278,000	$ 94,506,000	209,278,000	$ 94,506,000
Government Solutions Segment | Operating Segments | TeleCommunication Systems, Inc.
Segment Reporting Information [Line Items]
Long-lived assets acquired in connection with the TCS acquisition	$ 76,681,000		$ 76,681,000

Goodwill (Details)

Goodwill (Details)	3 Months Ended	6 Months Ended
	Apr. 30, 2016USD ($)operating_segment	Jan. 31, 2016USD ($)operating_segment	Feb. 23, 2016USD ($)	Jul. 31, 2015USD ($)
Goodwill [Line Items]
Number of Reportable Segments | operating_segment	2	3
Reallocation to new segments	$ 137,354,000
Goodwill	264,503,000	$ 137,354,000		$ 137,354,000
Additions resulting from TCS acquisition
Goodwill [Line Items]
Goodwill	127,149,000		$ 127,149,000
Commercial Solutions Segment
Goodwill [Line Items]
Reallocation to new segments	102,100,000
Goodwill	212,137,000
Commercial Solutions Segment | Additions resulting from TCS acquisition
Goodwill [Line Items]
Goodwill	110,037,000
Government Solutions Segment
Goodwill [Line Items]
Reallocation to new segments	35,254,000
Goodwill	52,366,000
Government Solutions Segment | Additions resulting from TCS acquisition
Goodwill [Line Items]
Goodwill	$ 17,112,000

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Apr. 30, 2016	Apr. 30, 2015	Apr. 30, 2016	Apr. 30, 2015	Jul. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 363,895,000		$ 363,895,000		$ 82,995,000
Accumulated amortization	70,334,000		70,334,000		62,986,000
Net carrying amount	293,561,000		293,561,000		$ 20,009,000
Amortization of intangibles	4,776,000	$ 1,561,000	7,348,000	$ 4,682,000
Amortization expense - year one	13,360,000		13,360,000
Amortization expense - year two	22,786,000		22,786,000
Amortization expense - year three	21,150,000		21,150,000
Amortization expense - year four	17,230,000		17,230,000
Amortization expense - year five	17,230,000		$ 17,230,000
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period			20 years 6 months		10 years
Gross carrying amount	252,831,000		$ 252,831,000		$ 29,831,000
Accumulated amortization	25,154,000		25,154,000		20,981,000
Net carrying amount	227,677,000		$ 227,677,000		$ 8,850,000
Technologies
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period			12 years 3 months 18 days		12 years 1 month 6 days
Gross carrying amount	82,370,000		$ 82,370,000		$ 47,370,000
Accumulated amortization	41,419,000		41,419,000		39,266,000
Net carrying amount	40,951,000		$ 40,951,000		$ 8,104,000
Trademarks and other
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period			16 years 3 months 18 days		20 years
Gross carrying amount	28,694,000		$ 28,694,000		$ 5,794,000
Accumulated amortization	3,761,000		3,761,000		2,739,000
Net carrying amount	$ 24,933,000		$ 24,933,000		$ 3,055,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	9 Months Ended
	Apr. 30, 2016	Apr. 30, 2015	Jun. 08, 2016	Mar. 10, 2016	Dec. 09, 2015	Sep. 28, 2015
Treasury Stock Transactions, Excluding Value of Shares Reissued [Abstract]
Stock repurchase program, remaining authorized repurchase amount	$ 8,664,000
Maximum amount authorized by the Board of Directors for repurchases of the Company's common stock	$ 100,000,000
Repurchases of common stock (in shares)	0	175,735
Average repurchase price (in dollars per share)		$ 28.39
Repurchases of common stock		$ 4,989,000
Dividends [Abstract]
Targeted annual dividend per share (in dollars per share)	$ 1.20	$ 1.20
Quarterly dividend payment amount per share (in dollars per share)				$ 0.30	$ 0.30	$ 0.30
Subsequent Event [Member]
Treasury Stock Transactions, Excluding Value of Shares Reissued [Abstract]
Stock repurchase program, remaining authorized repurchase amount			$ 8,664,000
Dividends [Abstract]
Quarterly dividend payment amount per share (in dollars per share)			$ 0.30

Legal Proceedings and Other M65

Legal Proceedings and Other Matters Commitments and Contingencies (Details)	Apr. 12, 2016claims	Mar. 22, 2016claims	Aug. 31, 2015USD ($)patent	Jul. 31, 2012patent	Apr. 30, 2016USD ($)	Feb. 22, 2016claims
Legacy TCS IP Matters [Member]
Loss Contingencies [Line Items]
Estimate of possible loss | $					$ 4,500,000
CallWave Communications LLC [Member] | Pending Litigation [Member]
Loss Contingencies [Line Items]
Number of patents allegedly infringed | patent				1
IP Cube Partners Co. Ltd. [Member] | Pending Litigation [Member]
Loss Contingencies [Line Items]
Number of patents allegedly infringed | patent			2
Damages sought | $			$ 2,300,000
TCS Acquisition Related Lawsuits [Member]
Loss Contingencies [Line Items]
Number of complaints | claims						5
Number of complaints dismissed | claims	2	3