Comtech Telecommunications (CMTL) 10-Q 7 Jun 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Apr. 30, 2017	Jun. 01, 2017
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Apr. 30, 2017
Current Fiscal Year End Date	--07-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,017
Entity Registrant Name	COMTECH TELECOMMUNICATIONS CORP /DE/
Entity Central Index Key	23,197
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		23,570,116

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Apr. 30, 2017	Jul. 31, 2016
Current assets:
Cash and cash equivalents	$ 58,817,000	$ 66,805,000
Accounts receivable, net	120,448,000	150,967,000
Inventories, net	67,337,000	71,354,000
Prepaid expenses and other current assets	19,599,000	14,513,000
Total current assets	266,201,000	303,639,000
Property, plant and equipment, net	33,981,000	38,667,000
Goodwill	290,633,000	287,618,000
Intangibles with finite lives, net	267,139,000	284,694,000
Deferred financing costs, net	2,765,000	3,309,000
Other assets, net	3,039,000	3,269,000
Total assets	863,758,000	921,196,000
Current liabilities:
Accounts payable	27,226,000	33,462,000
Accrued expenses and other current liabilities	73,844,000	98,034,000
Dividends payable	2,342,000	7,005,000
Customer advances and deposits	31,326,000	29,665,000
Current portion of long-term debt	14,387,000	11,067,000
Current portion of capital lease obligations	2,689,000	3,592,000
Interest payable	95,000	1,321,000
Total current liabilities	151,909,000	184,146,000
Non-current portion of long-term debt, net	211,509,000	239,969,000
Non-current portion of capital lease obligations	2,185,000	4,021,000
Income taxes payable	2,502,000	2,992,000
Deferred tax liability, net	14,784,000	9,798,000
Customer advances and deposits, non-current	8,064,000	5,764,000
Other liabilities	3,150,000	4,105,000
Total liabilities	394,103,000	450,795,000
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 38,603,033 shares and 38,367,997 shares at April 30, 2017 and July 31, 2016, respectively	3,860,000	3,837,000
Additional paid-in capital	527,434,000	524,797,000
Retained earnings	380,210,000	383,616,000
Stockholders' equity before treasury stock	911,504,000	912,250,000
Treasury stock, at cost (15,033,317 shares at April 30, 2017 and July 31, 2016)	(441,849,000)	(441,849,000)
Total stockholders’ equity	469,655,000	470,401,000
Total liabilities and stockholders’ equity	$ 863,758,000	$ 921,196,000

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Apr. 30, 2017	Jul. 31, 2016
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)	38,603,033	38,367,997
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, 2017	Apr. 30, 2016	Apr. 30, 2017	Apr. 30, 2016
Income Statement [Abstract]
Net sales	$ 127,792,000	$ 124,187,000	$ 402,606,000	$ 258,627,000
Cost of sales	75,331,000	72,796,000	244,833,000	149,596,000
Gross profit	52,461,000	51,391,000	157,773,000	109,031,000
Expenses:
Selling, general and administrative	25,923,000	30,439,000	89,596,000	60,818,000
Research and development	12,961,000	12,613,000	40,371,000	28,216,000
Amortization of intangibles	5,468,000	4,776,000	17,555,000	7,348,000
Settlement of intellectual property litigation	(2,041,000)	0	(12,020,000)	0
Acquisition plan expenses	0	16,960,000	0	20,689,000
Total operating expenses	42,311,000	64,788,000	135,502,000	117,071,000
Operating income (loss)	10,150,000	(13,397,000)	22,271,000	(8,040,000)
Other expenses (income):
Interest expense and other	2,761,000	3,473,000	8,938,000	3,621,000
Interest income and other	(88,000)	5,000	(12,000)	227,000
Income (loss) before provision for (benefit from) income taxes	7,301,000	(16,865,000)	13,321,000	(11,434,000)
Provision for (benefit from) income taxes	2,884,000	(2,510,000)	4,808,000	(994,000)
Net income (loss)	$ 4,417,000	$ (14,355,000)	$ 8,513,000	$ (10,440,000)
Net income (loss) per share (See Note 5):
Basic (in dollars per share)	$ 0.19	$ (0.89)	$ 0.36	$ (0.65)
Diluted (in dollars per share)	$ 0.19	$ (0.89)	$ 0.36	$ (0.65)
Weighted average number of common shares outstanding – basic (in shares)	23,449,000	16,195,000	23,420,000	16,184,000
Weighted average number of common and common equivalent shares outstanding – diluted (in shares)	23,503,000	16,195,000	23,449,000	16,184,000
Dividends declared per issued and outstanding common share as of the applicable dividend record date (in dollars per share)	$ 0.1	$ 0.30	$ 0.5	$ 0.90

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Stockholders' Equity - USD ($)	Total	Common Stock	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]
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
Treasury stock, beginning balance (in shares) at Jul. 31, 2015					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)
Net income (loss)	(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
Treasury stock, ending balance (in shares) at Apr. 30, 2016					15,033,317
Beginning balance at Jul. 31, 2016	$ 470,401,000	$ 3,837,000	524,797,000	383,616,000	$ (441,849,000)
Common stock, beginning balance (in shares) at Jul. 31, 2016	38,367,997	38,367,997
Treasury stock, beginning balance (in shares) at Jul. 31, 2016	15,033,317				15,033,317
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	$ 2,980,000		2,980,000
Proceeds from issuance of employee stock purchase plan shares	514,000	$ 5,000	509,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		49,694
Issuance of restricted stock, net	0	$ 14,000	(14,000)
Issuance of restricted stock, net (in shares)		144,988
Common stock issued for net settlement of stock-based awards	(244,000)	$ 4,000	(248,000)
Common stock issued for net settlement of stock-based awards (in shares)		40,354
Cash dividends declared	(11,691,000)			(11,691,000)
Accrual of dividend equivalents, net of reversal	(228,000)			(228,000)
Net income tax shortfall from settlement of stock-based awards	(240,000)		(240,000)
Reversal of deferred tax assets associated with expired and unexercised stock-based awards	(350,000)		(350,000)
Net income (loss)	8,513,000			8,513,000
Ending balance at Apr. 30, 2017	$ 469,655,000	$ 3,860,000	$ 527,434,000	$ 380,210,000	$ (441,849,000)
Common stock, ending balance (in shares) at Apr. 30, 2017	38,603,033	38,603,033
Treasury stock, ending balance (in shares) at Apr. 30, 2017	15,033,317				15,033,317

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Apr. 30, 2017	Apr. 30, 2016
Cash flows from operating activities:
Net income (loss)	$ 8,513,000	$ (10,440,000)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization of property, plant and equipment	10,849,000	6,078,000
Amortization of intangible assets with finite lives	17,555,000	7,348,000
Amortization of stock-based compensation	2,980,000	3,166,000
Amortization of deferred financing costs	1,450,000	292,000
Settlement of intellectual property litigation	(12,020,000)	0
Gain on disposal of property, plant and equipment	(147,000)	(15,000)
Provision for allowance for doubtful accounts	454,000	670,000
Provision for excess and obsolete inventory	1,758,000	2,022,000
Excess income tax benefit from stock-based award exercises	(78,000)	(23,000)
Deferred income tax expense (benefit)	6,606,000	(516,000)
Changes in assets and liabilities, net of effects of business acquisition:
Accounts receivable	30,065,000	23,057,000
Inventories	2,259,000	5,068,000
Prepaid expenses and other current assets	(1,532,000)	1,877,000
Other assets	230,000	(306,000)
Accounts payable	(6,088,000)	(9,846,000)
Accrued expenses and other current liabilities	(16,832,000)	(4,013,000)
Customer advances and deposits	3,961,000	(5,910,000)
Other liabilities, non-current	(1,042,000)	(882,000)
Interest payable	(1,226,000)	82,000
Income taxes payable	(4,038,000)	(5,436,000)
Net cash provided by operating activities	43,677,000	12,273,000
Cash flows from investing activities:
Payments for business acquisition, net of cash acquired	0	280,535,000
Purchases of property, plant and equipment	(6,223,000)	(3,063,000)
Net cash used in investing activities	(6,223,000)	(283,598,000)
Cash flows from financing activities:
Net (payments) borrowings under Revolving Loan Facility	(18,300,000)	101,905,000
Cash dividends paid	(16,518,000)	(14,540,000)
Repayment of long-term debt under Term Loan Facility	(7,747,000)	(3,125,000)
Repayment of principal amounts under capital lease obligations	(2,739,000)	(717,000)
Payment of issuance costs related to equity offering	(626,000)	(337,000)
Payment of deferred financing costs	(104,000)	(10,123,000)
Proceeds from issuance of employee stock purchase plan shares	514,000	499,000
Excess income tax benefit from stock-based award exercises	78,000	23,000
Borrowing of long-term debt under Term Loan Facility	0	250,000,000
Required payments for debt assumed for business acquisition	0	(134,101,000)
Net cash (used in) provided by financing activities	(45,442,000)	189,484,000
Net decrease in cash and cash equivalents	(7,988,000)	(81,841,000)
Cash and cash equivalents at beginning of period	66,805,000	150,953,000
Cash and cash equivalents at end of period	58,817,000	69,112,000
Cash paid during the period for:
Interest	8,584,000	2,976,000
Income taxes, net	2,240,000	4,766,000
Non-cash investing and financing activities:
Cash dividends declared but unpaid (including accrual of dividend equivalents)	2,570,000	5,265,000
Accrued additions to property, plant and equipment	824,000	125,000
Issuance of restricted stock	14,000	0
Accrued deferred financing costs	0	139,000
Accrued shelf registration costs	$ 0	$ 20,000

General

General	9 Months Ended
	Apr. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
General	General The accompanying condensed consolidated financial statements of Comtech Telecommunications Corp. and its subsidiaries (“Comtech,” “we,” “us,” or “our”) as of and for the three and nine months ended April 30, 2017 and for the three and nine months ended April 30, 2016 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 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, 2016 and the notes thereto contained in our Annual Report on Form 10-K, and all of our other filings with the SEC. As disclosed in more detail in Note (15) - "Segment Information" , we manage our business in two reportable segments: Commercial Solutions and Government Solutions.

Acquisition

Acquisition	9 Months Ended
	Apr. 30, 2017
Business Combinations [Abstract]
Acquisition	Acquisition 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 an aggregate purchase price for accounting purposes of $340,432,000 (also referred to as the transaction equity value) and an enterprise value of $423,629,000 . The fair value of consideration transferred in connection with the TCS acquisition was $280,535,000 in cash, which is net of $59,897,000 of cash acquired. We funded the acquisition (including transaction and merger related expenditures) and 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 a $400,000,000 Secured Credit Facility (the "Secured Credit Facility"), which is discussed further in Note (10) - " Secured Credit Facility. " We have incurred transaction and merger related expenditures which include significant amounts primarily 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. There were $16,960,000 and $20,689,000 , respectively, of transaction and merger related expenses recorded during the three and nine months ended April 30, 2016 . There were no transaction and merger related expenses during the three and nine months ended April 30, 2017. Cumulatively, through April 30, 2017 , acquisition plan expenses were $21,276,000 and primarily related to the TCS acquisition. Additional transaction and merger related expenditures were either accounted for by TCS prior to being acquired by Comtech or were capitalized by us (such as deferred financing costs) or recorded as a reduction to additional paid-in capital (such as issuance costs related to our June 2016 equity offering) on our Condensed Consolidated Balance Sheet. Our condensed consolidated financial results include net sales from TCS operations of $66,693,000 and $220,578,000 , for the three and nine months ended April 30, 2017 , respectively, and $65,957,000 for both the three and nine months ended April 30, 2016 . We have accounted 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 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 final estimated fair values of the assets acquired and liabilities assumed in connection with the TCS acquisition: Purchase Price Allocation 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 Allocation of aggregate purchase price: Cash and cash equivalents $ 59,897,000 Current assets 115,913,000 Deferred tax assets, net, non-current 85,490,000 Property, plant and equipment 25,689,000 Other assets, non-current 2,641,000 Current liabilities (excluding interest accrued on debt) (123,956,000 ) Debt (including interest accrued) (134,101,000 ) Capital lease obligations (8,993,000 ) Other liabilities (9,156,000 ) Net tangible assets at fair value $ 13,424,000 Identifiable intangible assets, deferred taxes and goodwill: Estimated Useful Lives Customer relationships and backlog $ 223,100,000 21 years Trade names 20,000,000 10 to 20 years Technology 35,000,000 5 to 15 years Deferred tax liabilities (104,371,000 ) Goodwill 153,279,000 Indefinite Allocation of aggregate purchase price $ 340,432,000 The purchase price allocation shown in the above table includes the final estimated fair value of contingent liabilities associated with TCS's intellectual property matters and the warranty obligations for TCS's 911 call handling software, which are discussed in more detail in Note (19) - " Legal Proceedings and Other Matters " and Note (8) - "Accrued Expenses and Other Current Liabilities, " respectively. These estimated fair values reflect market participant assumptions, as required by FASB ASC 850 "Business Combinations," and do not reflect our settlement position or amounts we actually may pay. 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 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 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. Three months ended April 30, 2016 Nine months ended April 30, 2016 Net sales $ 130,238,000 $ 453,475,000 Net loss (21,395,000 ) (27,694,000 ) Basic net loss per share (1.32 ) (1.71 ) Diluted net loss per share (1.32 ) (1.71 ) 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 and $7,331,000 for the three and nine months ended April 30, 2016 , respectively. • The reduction to capitalized software amortization of $937,000 and $3,062,000 , for the three and nine months ended April 30, 2016 , respectively, related to the difference between the historical value and the 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, due to the assumption that all of the acquisition plan expenses were incurred on August 1, 2014. • The incremental amortization expense of $1,581,000 and $7,935,000 for the three and nine months ended April 30, 2016 , 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 $1,731,000 for the nine months ended April 30, 2016 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 $585,000 for the three and nine months ended April 30, 2016 , respectively, due to the assumed cash payments relating to the TCS acquisition. • The related 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, 2017
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 Standard Board (“FASB”) Accounting Standards Codification (“ASC”) which is the source for all authoritative U.S. generally accepted accounting principles, which are commonly referred to as “GAAP.” The FASB ASC is subject to updates by the FASB, which are known as Accounting Standards Updates (“ASUs”). During the nine months ended April 30, 2017 , we adopted: • FASB ASU No. 2014-12, which requires that a performance target which affects vesting and that could be achieved after the requisite service period be treated as a performance condition. Our adoption of this FASB ASU did not impact our condensed consolidated financial statements or disclosures. • FASB ASU No. 2014-15, which provides guidance about management's responsibility to evaluate whether there is a substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. Our adoption of this ASU did not impact our condensed consolidated financial statements or disclosures. • FASB ASU No. 2015-11, which simplifies the guidance on the subsequent measurement of inventory other than inventory measured using the last-in, first out or the retail inventory method. This ASU requires in-scope inventory to be subsequently measured at the lower of cost and net realizable value, the latter of which is defined as the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. Our early adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2016-07, which eliminates the requirement to retroactively adopt the equity method of accounting for an investment as a result of an increase in the level of ownership interest or degree of influence. Our early adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2016-17, which amends the consolidation guidance on how a reporting entity (that is the single decision maker of a Variable Interest Entity (“VIE”)) should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that VIE. Our early adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2016-18, which requires that amounts generally described as restricted cash and restricted cash equivalents be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. Our early adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2017-01, which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. Our early adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures.

Fair Value Measurements and Fin

Fair Value Measurements and Financial Instruments	9 Months Ended
	Apr. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements and Financial Instruments	Fair Value Measurements and Financial Instruments Using the fair value hierarchy described in FASB ASC 820 “Fair Value Measurements and Disclosures,” we valued our cash and cash equivalents using Level 1 inputs that were based on quoted market prices. We believe that the carrying amounts of our other current financial assets (such as accounts receivable) and other current liabilities (including accounts payable, accrued expenses and the current portion of our Secured Credit Facility) approximate their fair values due to their short-term maturities. The fair value of the non-current portion of our Secured Credit Facility as of April 30, 2017 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 each fiscal quarter. We believe the fair value of our non-current portion of capital lease obligations, which currently has a blended interest rate of 5.5% , would not be materially different than its carrying value as of April 30, 2017 . As of April 30, 2017 and July 31, 2016 , 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, 2017
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. Weighted average stock options, RSUs and restricted stock outstanding of 1,912,000 and 2,362,000 for the three months ended April 30, 2017 and 2016 , respectively, and 2,227,000 and 2,365,000 for the nine months ended April 30, 2017 and 2016 , respectively, were not included in our diluted EPS calculation because their effect would have been anti-dilutive. Our EPS calculations exclude 227,000 and 149,000 weighted average performance shares outstanding for the three months ended April 30, 2017 and 2016 , respectively, and 233,000 and 144,000 weighted average performance shares outstanding for the nine months ended April 30, 2017 and 2016 , respectively, as the performance conditions have not yet been satisfied. However, the compensation expense related to these awards is included in net income (loss) (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, 2017 2016 2017 2016 Numerator: Net income (loss) for basic calculation $ 4,417,000 (14,355,000 ) 8,513,000 (10,440,000 ) Numerator for diluted calculation $ 4,417,000 (14,355,000 ) 8,513,000 (10,440,000 ) Denominator: Denominator for basic calculation 23,449,000 16,195,000 23,420,000 16,184,000 Effect of dilutive securities: Stock-based awards 54,000 — 29,000 — Denominator for diluted calculation 23,503,000 16,195,000 23,449,000 16,184,000

Accounts Receivable

Accounts Receivable	9 Months Ended
	Apr. 30, 2017
Accounts Receivable Additional Disclosures [Abstract]
Accounts Receivable	Accounts Receivable Accounts receivable consist of the following at: April 30, 2017 July 31, 2016 Billed receivables from commercial and international customers $ 69,149,000 90,185,000 Unbilled receivables from commercial and international customers 24,929,000 19,333,000 Billed receivables from the U.S. government and its agencies 16,918,000 21,465,000 Unbilled receivables from the U.S. government and its agencies 10,927,000 21,013,000 Total accounts receivable 121,923,000 151,996,000 Less allowance for doubtful accounts 1,475,000 1,029,000 Accounts receivable, net $ 120,448,000 150,967,000 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 both April 30, 2017 and July 31, 2016 and management estimates that substantially all of the total unbilled receivables at April 30, 2017 will be billed and collected within one year. Of the unbilled receivables from commercial and international customers at April 30, 2017 and July 31, 2016 , approximately $3,593,000 and $6,070,000 , respectively, relates to a large over-the-horizon microwave system contract with our large U.S. prime contractor customer (all of which related to our North African country end-customer). As of April 30, 2017 , the U.S. government (and its agencies) and Verizon Communications Inc. (through various divisions) represented 22.8% and 11.3% , respectively, of total accounts receivable. As of July 31, 2016 , except for the U.S. government (and its agencies), which represented 27.9% of total accounts receivable, there were no other customers which accounted for greater than 10.0% of total accounts receivable. As of July 31, 2016 , 10.5% of our total accounts receivable related to our North African country end customers.

Inventories

Inventories	9 Months Ended
	Apr. 30, 2017
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consist of the following at: April 30, 2017 July 31, 2016 Raw materials and components $ 54,551,000 54,723,000 Work-in-process and finished goods 28,672,000 32,829,000 Total inventories 83,223,000 87,552,000 Less reserve for excess and obsolete inventories 15,886,000 16,198,000 Inventories, net $ 67,337,000 71,354,000 As of April 30, 2017 and July 31, 2016 , the amount of inventory directly related to long-term contracts (including contracts-in-progress) was $2,170,000 and $2,896,000 , respectively. As of April 30, 2017 and July 31, 2016 , $1,896,000 and $1,428,000 , 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, 2017
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, 2017 July 31, 2016 Accrued wages and benefits $ 23,300,000 23,394,000 Accrued legal costs 11,362,000 32,469,000 Accrued warranty obligations 18,223,000 15,362,000 Accrued acquisition-related costs — 2,119,000 Accrued contract costs 6,240,000 8,348,000 Accrued commissions and royalties 3,118,000 3,473,000 Other 11,601,000 12,869,000 Accrued expenses and other current liabilities $ 73,844,000 98,034,000 Accrued legal costs as of April 30, 2017 and July 31, 2016 include $7,069,000 and $28,112,000 , respectively, related to estimated costs associated with certain TCS intellectual property matters. Accrued legal costs as of April 30, 2017 include amounts payable for two TCS intellectual property matter settlements that have been finalized and an estimate of legal expenses and potential settlement costs related to one unresolved matter. The accrued potential settlement costs do not reflect the final amounts we may actually pay. Ongoing legal costs associated with defending the remaining legacy TCS intellectual property matter and its ultimate resolution could vary and have a material adverse effect on our future consolidated results of operations, financial position or cash flows. TCS intellectual property matters are discussed in more detail in Note (19) - "Legal Proceedings and Other Matters. " Accrued contract costs represent direct and indirect costs on contracts as well as estimates of amounts 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. Accrued warranty obligations include warranty obligations for a TCS 911 call handling software solution that was licensed to customers prior to our acquisition of TCS. In aggregate, $10,216,000 of accrued warranty obligations as of April 30, 2017 related to this contingent liability, net of charges incurred to date. This amount reflects a consideration of contractual obligations as well as an estimate of future costs to resolve software issues. Changes in our product warranty liability during the nine months ended April 30, 2017 and 2016 were as follows: Nine months ended April 30, 2017 2016 Balance at beginning of period $ 15,362,000 8,638,000 Provision for warranty obligations 4,147,000 3,183,000 Adjustment to TCS pre-acquisition contingent liability 4,200,000 154,000 Charges incurred (5,486,000 ) (3,336,000 ) Balance at end of period $ 18,223,000 8,639,000

Acquisition-Related Restructuri

Acquisition-Related Restructuring Plans	9 Months Ended
	Apr. 30, 2017
Restructuring and Related Activities [Abstract]
Acquisition-Related Restructuring Plans	Acquisition-Related Restructuring Plans Radyne 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 remaining 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, 2017 , 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 (10,191,000 ) Cash payments received 8,600,000 Accreted interest recorded 1,791,000 Liability as of April 30, 2017 2,300,000 Amount recorded as accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheet 1,497,000 Amount recorded as other liabilities in the Condensed Consolidated Balance Sheet $ 803,000 As of July 31, 2016 , the present value of the estimated facility exit costs was $3,327,000 . During the nine months ended April 30, 2017 , we made cash payments of $1,178,000 . Interest accreted for the three and nine months ended April 30, 2017 and 2016 was $44,000 and $151,000 , respectively, and $68,000 and $216,000 , 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, 2017 Future lease payments to be made $ 2,300,000 Interest expense to be accreted in future periods 250,000 Total remaining payments $ 2,550,000 TCS In connection with our February 23, 2016 acquisition of TCS, we continue to implement a tactical shift in strategy in our Government Solutions segment and have initiated certain cost reduction actions. To date, we have incurred an immaterial amount of severance and retention costs related to our shift in strategy.

Secured Credit Facility

Secured Credit Facility	9 Months Ended
	Apr. 30, 2017
Line of Credit Facility [Abstract]
Secured Credit Facility	Secured 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 comprises a senior secured term loan A facility of $250,000,000 (the “Term Loan Facility”) and a 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 on February 23, 2021. The proceeds of these borrowings were primarily used to finance our acquisition of TCS, including the repayment of certain existing indebtedness of TCS. The Term Loan Facility requires mandatory quarterly repayments. During the nine months ended April 30, 2017 , we repaid $7,747,000 principal amount of borrowings under the Term Loan Facility. Under the Revolving Loan Facility, we had outstanding balances ranging from $41,904,000 to $84,904,000 during the nine months ended April 30, 2017 . As of April 30, 2017 and July 31, 2016 , amounts outstanding under our Secured Credit Facility, net, were as follows: April 30, 2017 July 31, 2016 Term Loan Facility $ 164,900,000 172,647,000 Less unamortized deferred financing costs related to Term Loan Facility 4,608,000 5,515,000 Term Loan Facility, net 160,292,000 167,132,000 Revolving Loan Facility 65,604,000 83,904,000 Amount outstanding under Secured Credit Facility, net 225,896,000 251,036,000 Less current portion of long-term debt 14,387,000 11,067,000 Non-current portion of long-term debt $ 211,509,000 239,969,000 Interest expense, including amortization of deferred financing costs, recorded during the three and nine months ended April 30, 2017 related to the Secured Credit Facility was $2,641,000 and $8,524,000 , respectively, and reflects a blended interest rate of approximately 4.83% and 4.80% , respectively. Interest expense, including amortization of deferred financing costs, recorded during both the three and nine months ended April 30, 2016 related to the Secured Credit Facility was $2,981,000 and reflects a blended interest rate of approximately 5.00% . At April 30, 2017 , we had $3,845,000 of standby letters of credit outstanding under our Secured Credit Facility related to our guarantees of future performance on certain customer contracts and no outstanding commercial letters of credit. The Revolving Loan Facility is primarily 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) Alternate Base Rate ("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 each fiscal quarter. 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. At April 30, 2017 , our Secured Credit Facility required that we maintain compliance with various financial covenants including a maximum allowable Leverage Ratio and a minimum required Fixed Charge Coverage Ratio, as such terms were defined. The maximum allowable Leverage Ratio, in simple terms, represented the net difference of Total Indebtedness (excluding unamortized deferred financing costs) less Available Cash (up to $50,000,000 ) divided by our trailing twelve months ("TTM") Consolidated EBITDA. The definition of Consolidated EBITDA was similar to our Adjusted EBITDA metric (which is fully described in Note (15) - "Segment Information" ); however, Adjusted EBITDA was reduced by favorable adjustments to operating income related to the settlements of certain TCS intellectual property matters (which are discussed in Note (19) - "Legal Proceedings and Other Matters" ). The minimum required Fixed Charge Coverage Ratio, in simple terms, represented Consolidated EBITDA less cash paid for taxes, capital expenditures and dividends, the result of which was then divided by the sum of scheduled principal debt payments and cash paid for interest, all of the aforementioned calculated on a TTM basis. Further, if we had more than $50,000,000 of cash and cash equivalents for any financial covenant measurement period, the Fixed Charge Coverage Ratio would be calculated without a deduction for cash dividends. For the measurement period ended on April 30, 2017 , based on these definitions, our Leverage Ratio was 2.56 x TTM Consolidated EBITDA (as compared to a maximum allowable of 3.00 x) and our Fixed Charge Coverage Ratio was 2.53 x (as compared to a minimum requirement of 1.25 x) and we were in full compliance with the terms and conditions of our Secured Credit Facility. On June 6, 2017, we entered into a First Amendment of the Secured Credit Facility (the “June 2017 Amendment”) that is expected to result in increased operating and acquisition flexibility and simplify the calculations of our financial covenants. The June 2017 Amendment resulted in, among other things, that the: (i) Consolidated EBITDA definition will now more closely align with our Adjusted EBITDA metric by eliminating favorable adjustments to operating income related to settlements of TCS intellectual property matters; (ii) Leverage Ratio will now be calculated on a “gross” basis using the quotient of Total Indebtedness (excluding unamortized deferred financing costs) divided by our TTM Consolidated EBITDA. The prior Leverage Ratio was calculated on a “net” basis but did not include a reduction for any cash or cash equivalents above $50,000,000 ; (iii) Fixed Charge Coverage Ratio will now include a deduction for all cash dividends, regardless of the amount of our cash and cash equivalents and the related allowable Quarterly Dividend Amount, as defined, will now align with our current quarterly dividend target of $0.10 per common share; (iv) Balloon or final payment of the Term Loan Facility, which is not due until February 23, 2021, was reduced by $22,500,000 through increased borrowings from the Revolving Loan Facility, which does not expire until February 23, 2021; and (v) Leverage Ratios will be adjusted, in certain conditions, to provide for additional flexibility for us to make acquisitions. In connection with the June 2017 Amendment, there were no changes to: (i) the committed borrowing capacity; (ii) the maturity date; or (iii) interest rates payable (except that the interest rate pricing grid will now be based on the new Leverage Ratio). Also, the June 2017 Amendment did not result in an extinguishment for accounting purposes (as such term is defined in ASC 470 - “ Debt ”). As a result, deferred financing costs (including incremental fees for the June 2017 Amendment) will continue to be amortized over the remaining maturity term of the Secured Credit Facility. The terms and financial covenants of the June 2017 Amendment are retroactive to April 30, 2017 . Based on the simplified financial covenant calculations described above, our Leverage Ratio was 3.89 x TTM Consolidated EBITDA (as compared to a maximum allowable of 4.25 x) and our Fixed Charge Coverage Ratio was 1.70 x (as compared to a minimum requirement of 1.25 x). Assuming we had reduced the borrowings outstanding under the Term Loan Facility at April 30, 2017 by $22,500,000 using our cash and cash equivalents, our Leverage Ratio, on a pro-forma basis, would have been 3.52 x TTM Consolidated EBITDA for the measurement period ended on April 30, 2017 . Based on the aforementioned, we were in full compliance with the retroactive terms and financial covenants in our Secured Credit Facility, as amended. For our fourth quarter of fiscal 2017, the maximum allowable Leverage Ratio will decrease to 3.75 x TTM Consolidated EBITDA. In fiscal 2018, such ratio will decrease further each quarter until reaching 3.00 x TTM Consolidated EBITDA in the fourth quarter of fiscal 2018, with no further reductions thereafter. The minimum required Fixed Charge Coverage Ratio of 1.25 x will not change for the remaining term of the Secured Credit Facility. Given our expected future business performance, we anticipate maintaining compliance with the terms and financial covenants in our Secured Credit Facility, as amended, for the foreseeable future. The obligations under the Secured Credit Facility, as amended, are guaranteed by certain of our domestic subsidiaries (the “Subsidiary Guarantors”). As collateral security for amounts outstanding under our Secured Credit Facility, as amended, 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 Secured Credit Facility, dated as of February 23, 2016, and the First Amendment of the Secured Credit Facility, dated as of June 6, 2017, both of which have been documented and filed with the SEC.

Capital Lease Obligations

Capital Lease Obligations	9 Months Ended
	Apr. 30, 2017
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. As of April 30, 2017 and July 31, 2016 , the net book value of the leased assets which collateralize the capital lease obligations was $6,347,000 and $8,698,000 , respectively, and consisted primarily of machinery and equipment. As of April 30, 2017 , our capital lease obligations reflect a blended interest rate of approximately 5.5% . 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, 2017 : Remainder of fiscal 2017 $ 918,000 Fiscal 2018 2,473,000 Fiscal 2019 1,469,000 Fiscal 2020 304,000 Fiscal 2021 and beyond — Total minimum lease payments 5,164,000 Less: amounts representing interest 290,000 Present value of net minimum lease payments 4,874,000 Current portion of capital lease obligations 2,689,000 Non-current portion of capital lease obligations $ 2,185,000

Income Taxes

Income Taxes	9 Months Ended
	Apr. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes At April 30, 2017 and July 31, 2016 , total unrecognized tax benefits were $8,654,000 and $9,171,000 , respectively, including interest of $81,000 and $63,000 , respectively. At April 30, 2017 and July 31, 2016 , $2,502,000 and $2,992,000 , respectively, of our unrecognized tax benefits were recorded as non-current income taxes payable in our Condensed Consolidated Balance Sheets. At April 30, 2017 and July 31, 2016 , the remaining unrecognized tax benefits of $6,152,000 and $6,179,000 , respectively, were recorded on our Condensed Consolidated Balance Sheets in non-current deferred tax liabilities (as an offset to the associated deferred tax asset). Of the total unrecognized tax benefits at April 30, 2017 and July 31, 2016 , $7,679,000 and $8,261,000 , respectively, net of the reversal of the Federal tax benefit recognized as a deferred tax asset relating to state tax 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. During the nine months ended April 30, 2017 , we reached an effective settlement with the Internal Revenue Service (“IRS”) relating to its audit of our Federal income tax return for fiscal 2014. This effective settlement did not have a material impact on our results of operations. Our Federal income tax returns for fiscal 2015 and 2016 are subject to potential future IRS audit. None of our state income tax returns prior to fiscal 2012 are subject to audit. TCS’s Federal income tax returns for tax years 2013 through 2015 and the tax period from January 1, 2016 to February 23, 2016 are subject to potential future IRS audit. None of TCS’s state income tax returns prior to calendar year 2012 are subject to audit. Future tax assessments or settlements could have a material adverse effect on our condensed consolidated results of operations and financial condition.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Apr. 30, 2017
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”), 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) restricted stock units ("RSUs"), (iii) RSUs with performance measures (which we refer to as "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 9,462,500 . Stock options granted may not have a term exceeding ten years or, in the case of an incentive stock award granted to a stockholder 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 the issuance of new shares of our common stock. As of April 30, 2017 , we had granted stock-based awards pursuant to the Plan representing the right to purchase and/or acquire an aggregate of 7,671,924 shares (net of 3,670,231 expired and canceled awards), of which an aggregate of 5,206,985 have been exercised or converted into common stock. As of April 30, 2017 , the following stock-based awards, by award type, were outstanding: Stock options 1,900,975 Performance shares 252,089 RSUs and restricted stock 304,116 Share units 7,759 Total 2,464,939 Our ESPP provides for the issuance of up to 800,000 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. Through April 30, 2017 , we have cumulatively issued 684,066 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, 2017 2016 2017 2016 Cost of sales $ 56,000 70,000 162,000 233,000 Selling, general and administrative expenses 862,000 875,000 2,591,000 2,630,000 Research and development expenses 73,000 96,000 227,000 303,000 Stock-based compensation expense before income tax benefit 991,000 1,041,000 2,980,000 3,166,000 Estimated income tax benefit (349,000 ) (391,000 ) (1,051,000 ) (1,103,000 ) Net stock-based compensation expense $ 642,000 650,000 1,929,000 2,063,000 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, 2017 , unrecognized stock-based compensation of $ 7,756,000 , net of estimated forfeitures of $ 705,000 , 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 both April 30, 2017 and July 31, 2016 was $51,000 . There are no liability-classified stock-based awards outstanding as of April 30, 2017 or July 31, 2016 . Stock-based compensation expense, by award type, is summarized as follows: Three months ended April 30, Nine months ended April 30, 2017 2016 2017 2016 Stock options $ 368,000 591,000 1,000,000 1,803,000 Performance shares 361,000 369,000 1,227,000 1,093,000 RSUs and restricted stock 221,000 46,000 633,000 152,000 ESPP 41,000 35,000 120,000 118,000 Stock-based compensation expense before income tax benefit 991,000 1,041,000 2,980,000 3,166,000 Estimated income tax benefit (349,000 ) (391,000 ) (1,051,000 ) (1,103,000 ) Net stock-based compensation expense $ 642,000 650,000 1,929,000 2,063,000 ESPP stock-based compensation expense primarily relates to the 15% discount offered to participants 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 net as part of our non-current deferred tax liability in our Condensed Consolidated Balance Sheet as of April 30, 2017 . 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, 2017 2016 Actual income tax benefit recorded for the tax deductions relating to the settlement of stock-based awards $ 352,000 150,000 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 274,000 127,000 Excess income tax benefit from settled equity-classified stock-based awards recorded as an increase to additional paid-in capital and reported as a cash inflow from financing activities in our Condensed Consolidated Statements of Cash Flows $ 78,000 23,000 As of April 30, 2017 and July 31, 2016 , the amount of hypothetical tax benefits related to stock-based awards, recorded as a component of additional paid-in capital, was $16,347,000 and $16,937,000 , respectively. These amounts represent the initial hypothetical tax benefit of $8,593,000 determined upon adoption of FASB 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, 2017 and 2016 , we recorded $590,000 and $81,000 , respectively, of a reduction to additional paid-in capital and accumulated hypothetical tax benefits, which represent 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 each of the respective periods. Stock Options The following table summarizes the Plan's activity during the nine months ended April 30, 2017 : Awards (in Shares) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at July 31, 2016 2,256,679 $ 28.87 Expired/canceled (118,505 ) 27.34 Outstanding at October 31, 2016 2,138,174 28.96 Expired/canceled (227,598 ) 32.06 Outstanding at January 31, 2017 1,910,576 28.59 Expired/canceled (9,601 ) 26.11 Outstanding at April 30, 2017 1,900,975 $ 28.60 5.76 $ — Exercisable at April 30, 2017 1,173,564 $ 28.54 4.96 $ — Vested and expected to vest at April 30, 2017 1,847,340 $ 28.60 5.72 $ — Stock options outstanding as of April 30, 2017 have exercise prices ranging from $ 20.90 to $ 33.94 . There were no stock options granted or exercised during the nine months ended April 30, 2017 . Stock options granted during the three and nine months ended April 30, 2016 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. The total intrinsic value relating to stock options exercised during the nine months ended April 30, 2016 was $32,000 . During the nine months ended April 30, 2016 , at the election of certain holders of vested stock options, 19,200 stock options were net settled upon exercise, which resulted in the issuance of 706 net shares of our common stock after reduction of shares retained to satisfy the exercise price and minimum statutory tax withholding requirements. As there were no exercises during the nine months ended April 30, 2017 , there were no net settlements of stock options or the related issuance of common stock during the respective period. 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, which was determined using the Black-Scholes option pricing model, and included the following weighted average assumptions: Three months ended Nine months ended April 30, 2016 April 30, 2016 Expected dividend yield 5.58 % 4.42 % Expected volatility 35.80 % 34.39 % Risk-free interest rate 1.39 % 1.53 % Expected life (years) 5.04 5.15 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. 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, 2016 217,213 $ 28.32 Granted 418,684 13.10 Converted to common stock (38,706 ) 14.75 Forfeited (5,155 ) 25.10 Outstanding at October 31, 2016 592,036 17.80 Granted 2,632 11.40 Converted to common stock (19,866 ) 29.41 Forfeited (6,826 ) 19.65 Outstanding at January 31, 2017 567,976 17.34 Granted 5,836 11.04 Forfeited (9,848 ) 13.64 Outstanding at April 30, 2017 563,964 $ 17.34 $ 7,901,000 Vested at April 30, 2017 35,400 $ 26.94 $ 496,000 Vested and expected to vest at April 30, 2017 540,161 $ 17.34 $ 7,568,000 There were no fully-vested awards converted into our common stock during the three months ended April 30, 2017 and 2016 . The total intrinsic value relating to fully-vested awards converted into our common stock during the nine months ended April 30, 2017 and 2016 was $633,000 and $275,000 , respectively. Performance shares granted to employees prior to fiscal 2014 generally vest over a 5.3 year period, beginning on the date of grant once pre-established performance goals were attained, and are convertible into shares of our common stock 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, 2017 , 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. Cumulatively through April 30, 2017 , 744 share units granted 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 fiscal 2017 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, 2017 , we accrued $228,000 of dividend equivalents and paid out $164,000 . Such amounts were recorded as a reduction to retained earnings. As of April 30, 2017 and July 31, 2016 , accrued dividend equivalents were $521,000 and $457,000 , respectively. 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, 2017 and 2016 were $244,000 and $74,000 , respectively, which is reported as a cash outflow from operating activities in the accrued expenses and other current liabilities line item 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, 2017
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, 2017 2016 2017 2016 United States U.S. government 32.0 % 41.9 % 33.1 % 41.8 % Domestic 41.3 % 35.2 % 37.9 % 26.0 % Total United States 73.3 % 77.1 % 71.0 % 67.8 % International 26.7 % 22.9 % 29.0 % 32.2 % Total 100.0 % 100.0 % 100.0 % 100.0 % 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. Domestic sales include sales to U.S. state and local governments. International sales for the three months ended April 30, 2017 and 2016 (which include sales to U.S. domestic companies for inclusion in products that will be sold to international customers) were $ 34,131,000 and $28,417,000 , respectively. International sales for the nine months ended April 30, 2017 and 2016 (which include sales to U.S. domestic companies for inclusion in products that will be sold to international customers) were $116,588,000 and $83,401,000 , respectively. For the three and nine months ended April 30, 2017 and 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.

Segment Information

Segment Information	9 Months Ended
	Apr. 30, 2017
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. Our CODM, for purposes of FASB ASC 280, is our Chief Executive Officer and President. 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 large 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 that 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 Earnings Before Interest, Taxes, Depreciation and Amortization ("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, lower than estimated losses associated with the settlement of TCS intellectual property matters 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. Although closely aligned, the Company's definition of Adjusted EBITDA is different than the Consolidated EBITDA (as such term is defined in our Secured Credit Facility) utilized for financial covenant calculations and also may differ from the definition of Adjusted EBITDA used by other companies (including TCS prior to our acquisition) and, therefore, may not be comparable to similarly titled measures used by other companies. Operating segment information, along with a reconciliation of segment net income (loss) and consolidated net income (loss) to Adjusted EBITDA is presented in the tables below: Three months ended April 30, 2017 Commercial Solutions Government Solutions Unallocated Total Net sales $ 79,409,000 48,383,000 — $ 127,792,000 Operating income $ 8,633,000 1,313,000 204,000 $ 10,150,000 Net income (loss) $ 8,506,000 1,314,000 (5,403,000 ) $ 4,417,000 Provision for income taxes 27,000 — 2,857,000 2,884,000 Interest (income) and other expense 51,000 — 37,000 88,000 Interest expense 49,000 (1,000 ) 2,713,000 2,761,000 Amortization of stock-based compensation — — 991,000 991,000 Amortization of intangibles 4,425,000 1,043,000 — 5,468,000 Depreciation 2,425,000 752,000 355,000 3,532,000 Settlement of intellectual property litigation — — (2,041,000 ) (2,041,000 ) Adjusted EBITDA $ 15,483,000 3,108,000 (491,000 ) $ 18,100,000 Purchases of property, plant and equipment $ 1,893,000 179,000 4,000 $ 2,076,000 Total assets at April 30, 2017 $ 619,215,000 184,764,000 59,779,000 $ 863,758,000 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 ) Provision for (benefit from) 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 Nine months ended April 30, 2017 Commercial Solutions Government Solutions Unallocated Total Net sales $ 237,690,000 164,916,000 — $ 402,606,000 Operating income (loss) $ 17,595,000 6,151,000 (1,475,000 ) $ 22,271,000 Net income (loss) $ 17,249,000 6,179,000 (14,915,000 ) $ 8,513,000 Provision for income taxes 185,000 — 4,623,000 4,808,000 Interest (income) and other expense (11,000 ) (26,000 ) 49,000 12,000 Interest expense 172,000 (2,000 ) 8,768,000 8,938,000 Amortization of stock-based compensation — — 2,980,000 2,980,000 Amortization of intangibles 13,274,000 4,281,000 — 17,555,000 Depreciation 7,441,000 2,255,000 1,153,000 10,849,000 Settlement of intellectual property litigation — — (12,020,000 ) (12,020,000 ) Adjusted EBITDA $ 38,310,000 12,687,000 (9,362,000 ) $ 41,635,000 Purchases of property, plant and equipment $ 5,540,000 602,000 81,000 $ 6,223,000 Total assets at April 30, 2017 $ 619,215,000 184,764,000 59,779,000 $ 863,758,000 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 ) Provision for (benefit from) 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 Unallocated expenses result from corporate expenses such as executive compensation, accounting, legal and other regulatory compliance related costs. In addition, during fiscal 2017, unallocated expenses also reflect the favorable adjustments to operating income related to the settlement of certain legacy TCS intellectual property matters. During fiscal 2016, unallocated expenses include acquisition plan expenses, most of which related to the February 23, 2016 acquisition of TCS. Interest expense for the three and nine months ended April 30, 2017 includes $2,641,000 and $8,524,000 , respectively, related to our Secured Credit Facility. Interest expense for both the three and nine months ended April 30, 2016 includes $2,981,000 related to our Secured Credit Facility. Such interest expense includes the amortization of deferred financing costs. See Note (10) - “ Secured Credit Facility, ” for further discussion of such debt. Intersegment sales for the three months ended April 30, 2017 and 2016 by the Commercial Solutions segment to the Government Solutions segment were $2,812,000 and $2,198,000 , respectively. Intersegment sales for the nine months ended April 30, 2017 and 2016 by the Commercial Solutions segment to the Government Solutions segment were $9,297,000 and $4,082,000 , respectively. There were nominal sales by the Government Solutions segment to the Commercial Solutions segment for these periods. Unallocated assets at April 30, 2017 consist principally of cash and cash equivalents, income taxes receivable, corporate property, plant and equipment and deferred financing costs. 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, 2017
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 during the nine months ended April 30, 2017 : Commercial Solutions Government Solutions Total Balance as of July 31, 2016 $ 229,273,000 58,345,000 $ 287,618,000 Changes resulting from TCS acquisition 2,167,000 848,000 3,015,000 Balance as of April 30, 2017 $ 231,440,000 59,193,000 $ 290,633,000 See Note (2) - “Acquisition ” for further discussion of the TCS acquisition. In accordance with FASB ASC 350, 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 the Step One test, 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. On August 1, 2016 (the first day of our fiscal 2017 ), we performed our annual quantitative assessment (commonly referred to as a Step One test) using market participant assumptions to determine if the fair value of each of our reporting units with goodwill exceeded its carrying value. In making this assessment, we considered, among other things, expectations of projected net sales and cash flows, assumptions impacting the weighted average cost of capital, trends in trading multiples of comparable companies, changes in our stock price and changes in the carrying values of our reporting units with goodwill. We also considered overall business conditions, including, among other things, the fact that the end-markets for certain of our products and services have been significantly impacted by adverse global economic conditions. We believe that business conditions will improve over time. In performing Step One of the goodwill impairment test, we estimated the fair value of each of our reporting units using a combination of the income and market approaches. The income approach, also known as the discounted cash flow ("DCF") method, utilizes the present value of cash flows to estimate fair value. The future cash flows for our reporting units were projected based on our estimates, at that time, of future revenues, operating income and other factors (such as working capital and capital expenditures). We assumed revenue growth rates based on our actual long-term expectations. The discount rates used in our DCF method were based on a weighted-average cost of capital ("WACC") determined from relevant market comparisons, adjusted upward for specific reporting unit risks (primarily the uncertainty of achieving projected operating cash flows). A terminal value growth rate was applied to the final year of the projected period and reflected our estimate of stable, perpetual growth. We then calculated a present value of the respective cash flows for each reporting unit to arrive at an estimate of fair value under the income approach. Under the market approach, we estimated a fair value based on comparable companies' market multiples of revenues and earnings before interest, taxes, depreciation and amortization and factored in a control premium. Finally, we compared our estimates of fair values to our August 1, 2016 total public market capitalization and assessed implied control premiums based on our common stock price of $13.43 as of August 1, 2016 . Based on our quantitative evaluation, we determined that our Commercial Solutions and Government Solutions reporting units had estimated fair values in excess of their carrying values of at least 11.8% and 40.5% , respectively, and concluded that our goodwill was not impaired. As such, we did not perform a Step Two assessment and concluded that neither of our two reporting units was at risk of failing the Step One test as prescribed under the FASB ASC. However, in order to sensitize our goodwill impairment test, we performed a second analysis using only the income approach and concluded that neither reporting units' goodwill was impaired. Based on year-to-date performance and our business outlook, both our Commercial Solutions and Government Solutions reporting units are not expected to achieve the level of net sales or earnings before interest, taxes, depreciation and amortization for fiscal 2017 that were assumed for purposes of our August 1, 2016 impairment test. Nevertheless, we have experienced: (i) higher than expected gross margins in our Commercial Solutions reporting unit, which benefited this reporting unit’s cash flow projections for fiscal 2017; (ii) an improvement in overall working capital requirements that we believe is sustainable for both our reporting units and which results in a benefit to both reporting units' cash flow projections for fiscal 2017 and beyond; and (iii) an increase in our total public market capitalization since August 1, 2016. Furthermore, the carrying value of assets for each reporting unit has significantly declined due to the amortization of finite lived intangible assets. Accordingly, we continue to believe that our long-term financial goals will be achieved. As a result of the aforementioned items, no events or circumstances indicating the potential for goodwill impairment were identified during the three months ended April 30, 2017. However, it is possible that, during the remainder of fiscal 2017 or beyond, business conditions (both in the U.S. and internationally) could deteriorate from the current state, our current or prospective customers could materially postpone, reduce or even forgo purchases of our products and services to a greater extent than we currently anticipate, or our common stock price could decline. A significant decline in our customers' spending that is greater than we anticipate or a shift in funding priorities may also have a negative effect on future orders, sales, income and cash flows and we might be required to perform an interim Step One goodwill impairment test during the remainder of fiscal 2017 or beyond. If assumed net sales and cash flow projections are not achieved or our common stock price significantly declines from current levels, our Commercial Solutions and Government Solutions reporting units could be at risk of failing Step One of the goodwill impairment test and goodwill and intangibles assigned to the respective reporting units could be impaired. In any event, we are required to perform the next annual goodwill impairment analysis on August 1, 2017 (the start of our fiscal 2018 ). If our assumptions and related estimates change in the future, or if we change our reporting unit structure or other events and circumstances change (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 impairment charges when we perform these tests, or in other future periods. In addition to our impairment analysis of goodwill, we also review net intangible assets with finite lives when an event occurs indicating the potential for impairment. We believe that the carrying values of our net intangible assets were recoverable as of April 30, 2017 . 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, 2017
Finite-Lived Intangible Assets, Net [Abstract]
Intangible Assets	Intangible Assets Intangible assets with finite lives are as follows: As of April 30, 2017 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.3 $ 249,831,000 38,567,000 $ 211,264,000 Technologies 12.3 82,370,000 47,182,000 35,188,000 Trademarks and other 16.4 28,894,000 8,207,000 20,687,000 Total $ 361,095,000 93,956,000 $ 267,139,000 As of July 31, 2016 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.3 $ 249,831,000 28,497,000 $ 221,334,000 Technologies 12.3 82,370,000 42,860,000 39,510,000 Trademarks and other 16.3 28,894,000 5,044,000 23,850,000 Total $ 361,095,000 76,401,000 $ 284,694,000 The weighted average amortization period in the above table excludes fully amortized intangible assets. Amortization expense for the three months ended April 30, 2017 and 2016 was $5,468,000 and $4,776,000 , respectively. Amortization expense for the nine months ended April 30, 2017 and 2016 was $17,555,000 and $7,348,000 , respectively. Intangible assets at April 30, 2017 , and the associated amortization expense for the three and nine months ended April 30, 2017 and 2016 , include the impact of the TCS acquisition which closed on February 23, 2016 and which is further discussed in Note (2) - " Acquisition. " The estimated amortization expense consists of the following for the fiscal years ending July 31,: 2017 $ 22,823,000 2018 21,075,000 2019 17,155,000 2020 17,155,000 2021 16,196,000

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Apr. 30, 2017
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders’ Equity Sale of Common Stock In June 2016, the Company sold 7,145,000 shares of its common stock in a public offering at a price to the public of $14.00 per share, resulting in proceeds to the Company of $95,029,000 , net of underwriting discounts and commissions. As of April 30, 2017 and June 7, 2017 , an aggregate registered amount of $74,970,000 under the Company's existing Shelf Registration Statement filed with the SEC remains available for sale of various types of securities, including debt. Stock Repurchase Program As of April 30, 2017 and June 7, 2017 , 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 made during the nine months ended April 30, 2017 or 2016 . Dividends Since September 2010, we have paid quarterly dividends pursuant to an annual targeted dividend amount that was established by our Board of Directors. On October 6, 2016 , our Board of Directors declared a dividend of $0.30 per common share, which was paid on November 22, 2016 . On both December 7, 2016 and March 8, 2017, our Board of Directors declared a dividend of $0.10 per common share, which were paid on February 17, 2017 and May 18, 2017, respectively. On June 7, 2017 , our Board of Directors declared a dividend of $0.10 per common share, payable on August 18, 2017 to stockholders of record at the close of business on July 17, 2017 . Future dividends remain subject to compliance with financial covenants under our Secured Credit Facility as well as Board approval.

Legal Proceedings and Other Mat

Legal Proceedings and Other Matters	9 Months Ended
	Apr. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings and Other Matters	Legal Proceedings and Other Matters Legacy TCS Intellectual Property Matter - Vehicle IP In December 2009, Vehicle IP, LLC ("Vehicle IP") filed a patent infringement lawsuit in the U.S. District Court for the District of Delaware (the "District Court"), 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 and expert discovery has closed. Substantive settlement conversations have occurred but, to date, the parties have been unable to reach a settlement. As discussed in Note (8) - “Accrued Expenses and Other Current Liabilities," we have accrued certain legal and settlement costs related to the Vehicle IP matter. The accrued settlement costs related to this matter do not reflect the final amounts we actually may pay, if any. On May 30, 2017, we received positive news that the District Court issued a supplemental claim construction order in our favor. As a result, the Plaintiff agreed to file a joint status report to the District Court that requested that the District Court cancel the trial date (which is currently scheduled for July 2017) as the parties expect to enter a stipulation that the defendants’ accused products do not infringe Vehicle IP’s patent under the District Court’s current revised construction of the disputed patent claim term. Following entry of such stipulation of noninfringement, we believe that Vehicle IP will appeal the related claim construction for which an appellate ruling may take a year or so to be issued. If the District Court's current claim construction is ultimately upheld at the appellate level, it is possible that we may not have to go to trial or pay any monetary damages. Ongoing legal expenses associated with defending this matter and its ultimate resolution could vary and have a material adverse effect on our consolidated results of operations, financial position or cash flows in future periods. Final Settlements of Certain TCS Intellectual Property Matters and Mississippi Lawsuit During the nine months ended April 30, 2017, we entered into final settlements of certain legacy TCS intellectual property matters and a separate lawsuit filed in Mississippi. The settlement of these matters and their impact on our condensed consolidated financial statements are described below: TracBeam - On January 30, 2017, we entered into a final settlement of a legacy TCS patent infringement litigation matter which resulted in a lower loss than originally estimated. The final settlement resolved litigation in the U.S. District Court for the Eastern District of Texas (“Eastern District Court”) in which TracBeam, LLC ("TracBeam") asserted a patent infringement claim and sought 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’ E911 service and locator products. TCS was defending T-Mobile against TracBeam.The final settlement required that we make two cash payments, one of which occurred during the three months ended April 30, 2017 with a final payment made in our fourth quarter of fiscal 2017. On a GAAP basis, the final settlement resulted in a favorable $9,979,000 contribution, net of estimated legal fees, to operating income for the second quarter of fiscal 2017. In addition to the final settlement, during our third quarter of fiscal 2017 , TCS settled its claims against a prior owner of the TCS assets that were the subject of the TracBeam infringement claim and we received cash settlement proceeds that were recorded as a reduction of selling, general and administrative expenses during the third quarter of fiscal 2017. As a result, our total net cash outflow related to the final resolution of the entire TracBeam matter was immaterial. CallWave - In 2012, CallWave Communication LLC ("CallWave") brought a patent infringement lawsuit in the U.S. District Court for the District of Delaware seeking damages, fees and expenses and other relief from, among others, Verizon Wireless and certain of its affiliates (collectively, "Verizon"), based on Verizon's VZ Family Locator and VZ Navigator products, and TCS had previously agreed to indemnify Verizon subject to certain conditions. During the third quarter of fiscal 2017, a final settlement was entered into between TCS and CallWave and, on a GAAP basis, the resolution of this matter resulted in a favorable $2,041,000 contribution, net of estimated legal fees, to operating income for the third quarter of fiscal 2017. Cash payments related to this final settlement are immaterial and principally occurred during the three months ended April 30, 2017 . Mississippi Lawsuit - A family in Mississippi sued Verizon Wireless in June 2016 and TCS in July 2016 in the U.S. District Court for the Southern District of Mississippi, for damages resulting from allegations that their 911 calls were improperly routed during an emergency. Both TCS and Verizon denied the allegations. During the third quarter of fiscal 2017, a final settlement was reached on terms that had no impact on our condensed consolidated financial statements and the case was dismissed. Other Matters In October 2014, we disclosed to the U.S. Department of the Treasury, Office of Foreign Assets Control (“OFAC”) that we learned during a self-assessment of our export transactions that a shipment of modems sent to a Canadian customer by Comtech EF Data was incorporated into a communication system, the ultimate end user of which was the Sudan Civil Aviation Authority. The sales value of this equipment was approximately $288,000 . OFAC regulations prohibit U.S. persons from doing business directly or indirectly with Sudan. In late 2015, OFAC issued an administrative subpoena seeking further information about the disclosed transaction. We have responded to the subpoena, including alerting OFAC to Comtech’s repair of three modems for a customer in Lebanon who may have rerouted the modems from Lebanon to Sudan without the required U.S. licensing authorization. We are not able to predict when OFAC will complete its review, nor whether it will take any action against us, which could include civil and criminal penalties. If OFAC determines that we have violated U.S. trade sanctions, we may suffer reputational harm. Even though we take precautions to avoid engaging in transactions that may violate U.S. trade sanctions, those measures may not be effective in every instance. 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.

Adoption of Accounting Standa26

Adoption of Accounting Standards and Updates Adoption of Accounting Standards and Updates (Policies)	9 Months Ended
	Apr. 30, 2017
Accounting Policies [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 Standard Board (“FASB”) Accounting Standards Codification (“ASC”) which is the source for all authoritative U.S. generally accepted accounting principles, which are commonly referred to as “GAAP.” The FASB ASC is subject to updates by the FASB, which are known as Accounting Standards Updates (“ASUs”). During the nine months ended April 30, 2017 , we adopted: • FASB ASU No. 2014-12, which requires that a performance target which affects vesting and that could be achieved after the requisite service period be treated as a performance condition. Our adoption of this FASB ASU did not impact our condensed consolidated financial statements or disclosures. • FASB ASU No. 2014-15, which provides guidance about management's responsibility to evaluate whether there is a substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. Our adoption of this ASU did not impact our condensed consolidated financial statements or disclosures. • FASB ASU No. 2015-11, which simplifies the guidance on the subsequent measurement of inventory other than inventory measured using the last-in, first out or the retail inventory method. This ASU requires in-scope inventory to be subsequently measured at the lower of cost and net realizable value, the latter of which is defined as the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. Our early adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2016-07, which eliminates the requirement to retroactively adopt the equity method of accounting for an investment as a result of an increase in the level of ownership interest or degree of influence. Our early adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2016-17, which amends the consolidation guidance on how a reporting entity (that is the single decision maker of a Variable Interest Entity (“VIE”)) should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that VIE. Our early adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2016-18, which requires that amounts generally described as restricted cash and restricted cash equivalents be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. Our early adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2017-01, which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. Our early adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures.

Acquisition (Tables)

Acquisition (Tables)	9 Months Ended
	Apr. 30, 2017
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the final estimated fair values of the assets acquired and liabilities assumed in connection with the TCS acquisition: Purchase Price Allocation 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 Allocation of aggregate purchase price: Cash and cash equivalents $ 59,897,000 Current assets 115,913,000 Deferred tax assets, net, non-current 85,490,000 Property, plant and equipment 25,689,000 Other assets, non-current 2,641,000 Current liabilities (excluding interest accrued on debt) (123,956,000 ) Debt (including interest accrued) (134,101,000 ) Capital lease obligations (8,993,000 ) Other liabilities (9,156,000 ) Net tangible assets at fair value $ 13,424,000 Identifiable intangible assets, deferred taxes and goodwill: Estimated Useful Lives Customer relationships and backlog $ 223,100,000 21 years Trade names 20,000,000 10 to 20 years Technology 35,000,000 5 to 15 years Deferred tax liabilities (104,371,000 ) Goodwill 153,279,000 Indefinite 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 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. Three months ended April 30, 2016 Nine months ended April 30, 2016 Net sales $ 130,238,000 $ 453,475,000 Net loss (21,395,000 ) (27,694,000 ) Basic net loss per share (1.32 ) (1.71 ) Diluted net loss per share (1.32 ) (1.71 )

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Apr. 30, 2017
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, 2017 2016 2017 2016 Numerator: Net income (loss) for basic calculation $ 4,417,000 (14,355,000 ) 8,513,000 (10,440,000 ) Numerator for diluted calculation $ 4,417,000 (14,355,000 ) 8,513,000 (10,440,000 ) Denominator: Denominator for basic calculation 23,449,000 16,195,000 23,420,000 16,184,000 Effect of dilutive securities: Stock-based awards 54,000 — 29,000 — Denominator for diluted calculation 23,503,000 16,195,000 23,449,000 16,184,000

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
	Apr. 30, 2017
Accounts Receivable Additional Disclosures [Abstract]
Accounts receivable	Accounts receivable consist of the following at: April 30, 2017 July 31, 2016 Billed receivables from commercial and international customers $ 69,149,000 90,185,000 Unbilled receivables from commercial and international customers 24,929,000 19,333,000 Billed receivables from the U.S. government and its agencies 16,918,000 21,465,000 Unbilled receivables from the U.S. government and its agencies 10,927,000 21,013,000 Total accounts receivable 121,923,000 151,996,000 Less allowance for doubtful accounts 1,475,000 1,029,000 Accounts receivable, net $ 120,448,000 150,967,000

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Apr. 30, 2017
Inventory Disclosure [Abstract]
Inventories	Inventories consist of the following at: April 30, 2017 July 31, 2016 Raw materials and components $ 54,551,000 54,723,000 Work-in-process and finished goods 28,672,000 32,829,000 Total inventories 83,223,000 87,552,000 Less reserve for excess and obsolete inventories 15,886,000 16,198,000 Inventories, net $ 67,337,000 71,354,000

Accrued Expenses and Other Cu31

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended
	Apr. 30, 2017
Accrued Liabilities, Current [Abstract]
Accrued expenses and other current liabilities	Accrued expenses and other current liabilities consist of the following at: April 30, 2017 July 31, 2016 Accrued wages and benefits $ 23,300,000 23,394,000 Accrued legal costs 11,362,000 32,469,000 Accrued warranty obligations 18,223,000 15,362,000 Accrued acquisition-related costs — 2,119,000 Accrued contract costs 6,240,000 8,348,000 Accrued commissions and royalties 3,118,000 3,473,000 Other 11,601,000 12,869,000 Accrued expenses and other current liabilities $ 73,844,000 98,034,000
Product warranty rollforward	Changes in our product warranty liability during the nine months ended April 30, 2017 and 2016 were as follows: Nine months ended April 30, 2017 2016 Balance at beginning of period $ 15,362,000 8,638,000 Provision for warranty obligations 4,147,000 3,183,000 Adjustment to TCS pre-acquisition contingent liability 4,200,000 154,000 Charges incurred (5,486,000 ) (3,336,000 ) Balance at end of period $ 18,223,000 8,639,000

Acquisition-Related Restructu32

Acquisition-Related Restructuring Plan (Tables)	9 Months Ended
	Apr. 30, 2017
Restructuring and Related Activities [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, 2017 , 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 (10,191,000 ) Cash payments received 8,600,000 Accreted interest recorded 1,791,000 Liability as of April 30, 2017 2,300,000 Amount recorded as accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheet 1,497,000 Amount recorded as other liabilities in the Condensed Consolidated Balance Sheet $ 803,000
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, 2017 Future lease payments to be made $ 2,300,000 Interest expense to be accreted in future periods 250,000 Total remaining payments $ 2,550,000

Secured Credit Facility (Tables

Secured Credit Facility (Tables)	9 Months Ended
	Apr. 30, 2017
Line of Credit Facility [Abstract]
Schedule of Line of Credit Facilities	As of April 30, 2017 and July 31, 2016 , amounts outstanding under our Secured Credit Facility, net, were as follows: April 30, 2017 July 31, 2016 Term Loan Facility $ 164,900,000 172,647,000 Less unamortized deferred financing costs related to Term Loan Facility 4,608,000 5,515,000 Term Loan Facility, net 160,292,000 167,132,000 Revolving Loan Facility 65,604,000 83,904,000 Amount outstanding under Secured Credit Facility, net 225,896,000 251,036,000 Less current portion of long-term debt 14,387,000 11,067,000 Non-current portion of long-term debt $ 211,509,000 239,969,000

Capital Lease Obligations (Tabl

Capital Lease Obligations (Tables)	9 Months Ended
	Apr. 30, 2017
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, 2017 : Remainder of fiscal 2017 $ 918,000 Fiscal 2018 2,473,000 Fiscal 2019 1,469,000 Fiscal 2020 304,000 Fiscal 2021 and beyond — Total minimum lease payments 5,164,000 Less: amounts representing interest 290,000 Present value of net minimum lease payments 4,874,000 Current portion of capital lease obligations 2,689,000 Non-current portion of capital lease obligations $ 2,185,000

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Apr. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Stock-based Awards Outstanding by Award Type	As of April 30, 2017 , the following stock-based awards, by award type, were outstanding: Stock options 1,900,975 Performance shares 252,089 RSUs and restricted stock 304,116 Share units 7,759 Total 2,464,939
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, 2017 2016 2017 2016 Cost of sales $ 56,000 70,000 162,000 233,000 Selling, general and administrative expenses 862,000 875,000 2,591,000 2,630,000 Research and development expenses 73,000 96,000 227,000 303,000 Stock-based compensation expense before income tax benefit 991,000 1,041,000 2,980,000 3,166,000 Estimated income tax benefit (349,000 ) (391,000 ) (1,051,000 ) (1,103,000 ) Net stock-based compensation expense $ 642,000 650,000 1,929,000 2,063,000
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, 2017 2016 2017 2016 Stock options $ 368,000 591,000 1,000,000 1,803,000 Performance shares 361,000 369,000 1,227,000 1,093,000 RSUs and restricted stock 221,000 46,000 633,000 152,000 ESPP 41,000 35,000 120,000 118,000 Stock-based compensation expense before income tax benefit 991,000 1,041,000 2,980,000 3,166,000 Estimated income tax benefit (349,000 ) (391,000 ) (1,051,000 ) (1,103,000 ) Net stock-based compensation expense $ 642,000 650,000 1,929,000 2,063,000
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, 2017 2016 Actual income tax benefit recorded for the tax deductions relating to the settlement of stock-based awards $ 352,000 150,000 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 274,000 127,000 Excess income tax benefit from settled equity-classified stock-based awards recorded as an increase to additional paid-in capital and reported as a cash inflow from financing activities in our Condensed Consolidated Statements of Cash Flows $ 78,000 23,000
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, 2017 : Awards (in Shares) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at July 31, 2016 2,256,679 $ 28.87 Expired/canceled (118,505 ) 27.34 Outstanding at October 31, 2016 2,138,174 28.96 Expired/canceled (227,598 ) 32.06 Outstanding at January 31, 2017 1,910,576 28.59 Expired/canceled (9,601 ) 26.11 Outstanding at April 30, 2017 1,900,975 $ 28.60 5.76 $ — Exercisable at April 30, 2017 1,173,564 $ 28.54 4.96 $ — Vested and expected to vest at April 30, 2017 1,847,340 $ 28.60 5.72 $ —
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, which was determined using the Black-Scholes option pricing model, and included the following weighted average assumptions: Three months ended Nine months ended April 30, 2016 April 30, 2016 Expected dividend yield 5.58 % 4.42 % Expected volatility 35.80 % 34.39 % Risk-free interest rate 1.39 % 1.53 % Expected life (years) 5.04 5.15
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, 2016 217,213 $ 28.32 Granted 418,684 13.10 Converted to common stock (38,706 ) 14.75 Forfeited (5,155 ) 25.10 Outstanding at October 31, 2016 592,036 17.80 Granted 2,632 11.40 Converted to common stock (19,866 ) 29.41 Forfeited (6,826 ) 19.65 Outstanding at January 31, 2017 567,976 17.34 Granted 5,836 11.04 Forfeited (9,848 ) 13.64 Outstanding at April 30, 2017 563,964 $ 17.34 $ 7,901,000 Vested at April 30, 2017 35,400 $ 26.94 $ 496,000 Vested and expected to vest at April 30, 2017 540,161 $ 17.34 $ 7,568,000

Customer and Geographic Infor36

Customer and Geographic Information (Tables)	9 Months Ended
	Apr. 30, 2017
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, 2017 2016 2017 2016 United States U.S. government 32.0 % 41.9 % 33.1 % 41.8 % Domestic 41.3 % 35.2 % 37.9 % 26.0 % Total United States 73.3 % 77.1 % 71.0 % 67.8 % International 26.7 % 22.9 % 29.0 % 32.2 % Total 100.0 % 100.0 % 100.0 % 100.0 %

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Apr. 30, 2017
Segment Reporting [Abstract]
Segment information	Operating segment information, along with a reconciliation of segment net income (loss) and consolidated net income (loss) to Adjusted EBITDA is presented in the tables below: Three months ended April 30, 2017 Commercial Solutions Government Solutions Unallocated Total Net sales $ 79,409,000 48,383,000 — $ 127,792,000 Operating income $ 8,633,000 1,313,000 204,000 $ 10,150,000 Net income (loss) $ 8,506,000 1,314,000 (5,403,000 ) $ 4,417,000 Provision for income taxes 27,000 — 2,857,000 2,884,000 Interest (income) and other expense 51,000 — 37,000 88,000 Interest expense 49,000 (1,000 ) 2,713,000 2,761,000 Amortization of stock-based compensation — — 991,000 991,000 Amortization of intangibles 4,425,000 1,043,000 — 5,468,000 Depreciation 2,425,000 752,000 355,000 3,532,000 Settlement of intellectual property litigation — — (2,041,000 ) (2,041,000 ) Adjusted EBITDA $ 15,483,000 3,108,000 (491,000 ) $ 18,100,000 Purchases of property, plant and equipment $ 1,893,000 179,000 4,000 $ 2,076,000 Total assets at April 30, 2017 $ 619,215,000 184,764,000 59,779,000 $ 863,758,000 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 ) Provision for (benefit from) 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 Nine months ended April 30, 2017 Commercial Solutions Government Solutions Unallocated Total Net sales $ 237,690,000 164,916,000 — $ 402,606,000 Operating income (loss) $ 17,595,000 6,151,000 (1,475,000 ) $ 22,271,000 Net income (loss) $ 17,249,000 6,179,000 (14,915,000 ) $ 8,513,000 Provision for income taxes 185,000 — 4,623,000 4,808,000 Interest (income) and other expense (11,000 ) (26,000 ) 49,000 12,000 Interest expense 172,000 (2,000 ) 8,768,000 8,938,000 Amortization of stock-based compensation — — 2,980,000 2,980,000 Amortization of intangibles 13,274,000 4,281,000 — 17,555,000 Depreciation 7,441,000 2,255,000 1,153,000 10,849,000 Settlement of intellectual property litigation — — (12,020,000 ) (12,020,000 ) Adjusted EBITDA $ 38,310,000 12,687,000 (9,362,000 ) $ 41,635,000 Purchases of property, plant and equipment $ 5,540,000 602,000 81,000 $ 6,223,000 Total assets at April 30, 2017 $ 619,215,000 184,764,000 59,779,000 $ 863,758,000 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 ) Provision for (benefit from) 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

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Apr. 30, 2017
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 during the nine months ended April 30, 2017 : Commercial Solutions Government Solutions Total Balance as of July 31, 2016 $ 229,273,000 58,345,000 $ 287,618,000 Changes resulting from TCS acquisition 2,167,000 848,000 3,015,000 Balance as of April 30, 2017 $ 231,440,000 59,193,000 $ 290,633,000

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Apr. 30, 2017
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets with finite lives	Intangible assets with finite lives are as follows: As of April 30, 2017 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.3 $ 249,831,000 38,567,000 $ 211,264,000 Technologies 12.3 82,370,000 47,182,000 35,188,000 Trademarks and other 16.4 28,894,000 8,207,000 20,687,000 Total $ 361,095,000 93,956,000 $ 267,139,000 As of July 31, 2016 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.3 $ 249,831,000 28,497,000 $ 221,334,000 Technologies 12.3 82,370,000 42,860,000 39,510,000 Trademarks and other 16.3 28,894,000 5,044,000 23,850,000 Total $ 361,095,000 76,401,000 $ 284,694,000
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The estimated amortization expense consists of the following for the fiscal years ending July 31,: 2017 $ 22,823,000 2018 21,075,000 2019 17,155,000 2020 17,155,000 2021 16,196,000

General Narrative (Details)

General Narrative (Details) - operating_segment	3 Months Ended	9 Months Ended
	Apr. 30, 2017	Apr. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	2	2

Acquisition Narrative (Details)

Acquisition Narrative (Details) - USD ($)	Feb. 23, 2016	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2017
Business Acquisition [Line Items]
Payments for business acquisition, net of cash acquired				$ 0	$ 280,535,000
Repayments of debt assumed in connection with the acquisition	$ 134,101,000			0	134,101,000
Acquisition plan expenses		$ 0	$ 16,960,000	0	20,689,000
Secured Credit Facility
Business Acquisition [Line Items]
Secured credit facility, maximum borrowing capacity	400,000,000
TeleCommunication Systems Inc.
Business Acquisition [Line Items]
Aggregate purchase price	340,432,000
Enterprise value	423,629,000
Payments for business acquisition, net of cash acquired	280,535,000
Cash acquired from the acquisition	$ 59,897,000
Acquisition plan expenses		0		0		$ 21,276,000
Net sales from the acquisition		$ 66,693,000	$ 65,957,000	$ 220,578,000	$ 65,957,000

Acquisition Summary of Assets A

Acquisition Summary of Assets Acquired and Liabilities Assumed (Details) - USD ($)	Feb. 23, 2016	Apr. 30, 2017	Jul. 31, 2016
Business Acquisition [Line Items]
Goodwill		$ 290,633,000	$ 287,618,000
TeleCommunication Systems Inc.
Business Acquisition [Line Items]
Allocation of aggregate purchase price	$ 340,432,000
Customer relationships and backlog | TeleCommunication Systems Inc.
Business Acquisition [Line Items]
Estimated useful life (in years)	21 years
Minimum | Trade names | TeleCommunication Systems Inc.
Business Acquisition [Line Items]
Estimated useful life (in years)	10 years
Minimum | Technology | TeleCommunication Systems Inc.
Business Acquisition [Line Items]
Estimated useful life (in years)	5 years
Maximum | Trade names | TeleCommunication Systems Inc.
Business Acquisition [Line Items]
Estimated useful life (in years)	20 years
Maximum | Technology | TeleCommunication Systems Inc.
Business Acquisition [Line Items]
Estimated useful life (in years)	15 years
Purchase Price Allocation | TeleCommunication Systems Inc.
Business Acquisition [Line Items]
Shares of TCS common stock purchased	$ 318,605,000
Stock-based awards settled	21,827,000
Allocation of aggregate purchase price	340,432,000
Cash and cash equivalents	59,897,000
Current assets	115,913,000
Deferred tax assets, net, non-current	85,490,000
Property, plant and equipment	25,689,000
Other assets, non-current	2,641,000
Current liabilities (excluding interest accrued on debt)	(123,956,000)
Debt (including interest accrued)	(134,101,000)
Capital lease obligations	(8,993,000)
Other liabilities	(9,156,000)
Net tangible assets at fair value	13,424,000
Deferred tax liabilities	(104,371,000)
Goodwill	153,279,000
Allocation of aggregate purchase price	340,432,000
Purchase Price Allocation | Customer relationships and backlog | TeleCommunication Systems Inc.
Business Acquisition [Line Items]
Intangible assets	223,100,000
Purchase Price Allocation | Trade names | TeleCommunication Systems Inc.
Business Acquisition [Line Items]
Intangible assets	20,000,000
Purchase Price Allocation | Technology | TeleCommunication Systems Inc.
Business Acquisition [Line Items]
Intangible assets	$ 35,000,000

Acquisition - Pro Forma Informa

Acquisition - Pro Forma Information (Details) - TeleCommunication Systems Inc. - USD ($)	3 Months Ended	9 Months Ended
	Apr. 30, 2016	Apr. 30, 2016
Business Acquisition [Line Items]
Net sales	$ 130,238,000	$ 453,475,000
Net loss	$ (21,395,000)	$ (27,694,000)
Basic net loss per share (in dollars per share)	$ (1.32)	$ (1.71)
Diluted net loss per share (in dollars per share)	$ (1.32)	$ (1.71)

Acquisition - Pro Forma Narrati

Acquisition - Pro Forma Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2017	Apr. 30, 2016
Business Acquisition [Line Items]
Amortization of intangibles	$ 5,468,000	$ 4,776,000	$ 17,555,000	$ 7,348,000
Pro Forma [Member] | Consolidation, Eliminations | TeleCommunication Systems Inc.
Business Acquisition [Line Items]
Elimination of sales		1,569,000		7,331,000
Reduction to capitalized software amortization		937,000		3,062,000
Elimination of acquisition plan expenses		22,464,000		25,507,000
Amortization of intangibles		1,581,000		7,935,000
(Reduction to) increase in Interest expense		(1,836,000)		1,731,000
Reduction to interest income		$ 124,000		$ 585,000

Fair Value Measurements and F45

Fair Value Measurements and Financial Instruments (Details)	Apr. 30, 2017
Fair Value Disclosures [Abstract]
Non-current portion of capital lease obligations, a blended interest rate (percent)	5.50%

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2017	Apr. 30, 2016
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 (in shares)	227,000	149,000	233,000	144,000
Net income (loss) for basic calculation	$ 4,417,000	$ (14,355,000)	$ 8,513,000	$ (10,440,000)
Numerator for diluted calculation	$ 4,417,000	$ (14,355,000)	$ 8,513,000	$ (10,440,000)
Denominator for basic calculation (in shares)	23,449,000	16,195,000	23,420,000	16,184,000
Dilutive effect on shares of stock-based awards (in shares)	54,000	0	29,000	0
Denominator for diluted calculation (in shares)	23,503,000	16,195,000	23,449,000	16,184,000
Stock options, performance shares (with the performance conditions satisfied), RSUs and restricted stock
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)	1,912,000	2,362,000	2,227,000	2,365,000

Accounts Receivable (Details)

Accounts Receivable (Details)	Apr. 30, 2017USD ($)	Jul. 31, 2016USD ($)customer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 121,923,000	$ 151,996,000
Less allowance for doubtful accounts	1,475,000	1,029,000
Accounts receivable, net	$ 120,448,000	$ 150,967,000
Accounts Receivable | Major customer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of customers accounted for greater than 10% of total accounts receivable | customer		0
Minimum percentage of total accounts receivable outstanding by one customer or individual country requiring additional and separate disclosure		10.00%
Accounts Receivable | Major customer | U.S. government and its agencies
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of total accounts receivable	22.80%	27.90%
Accounts Receivable | Major customer | Verizon Communications Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of total accounts receivable	11.30%
Accounts Receivable | Major customer | North African country end customers
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of total accounts receivable		10.50%
Billed Receivables | Commercial and International
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 69,149,000	$ 90,185,000
Billed Receivables | U.S. government and its agencies
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	16,918,000	21,465,000
Unbilled Receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Retainage included in unbilled receivables	118,000	118,000
Unbilled Receivables | Commercial and International
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	24,929,000	19,333,000
Unbilled Receivables | U.S. government and its agencies
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	10,927,000	21,013,000
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	$ 3,593,000	$ 6,070,000

Inventories (Details)

Inventories (Details) - USD ($)	Apr. 30, 2017	Jul. 31, 2016
Inventory Disclosure [Abstract]
Raw materials and components	$ 54,551,000	$ 54,723,000
Work-in-process and finished goods	28,672,000	32,829,000
Total inventories	83,223,000	87,552,000
Less reserve for excess and obsolete inventories	15,886,000	16,198,000
Inventories, net	67,337,000	71,354,000
Inventory directly related to long-term contracts	2,170,000	2,896,000
Inventory related to contracts from third party commercial customers who outsource their manufacturing to us	$ 1,896,000	$ 1,428,000

Accrued Expenses and Other Cu49

Accrued Expenses and Other Current Liabilities (Details) - USD ($)	Apr. 30, 2017	Jul. 31, 2016	Apr. 30, 2016	Jul. 31, 2015
Business Acquisition [Line Items]
Accrued wages and benefits	$ 23,300,000	$ 23,394,000
Accrued legal costs	11,362,000	32,469,000
Accrued warranty obligations	18,223,000	15,362,000	$ 8,639,000	$ 8,638,000
Accrued acquisition-related costs	0	2,119,000
Accrued contract costs	6,240,000	8,348,000
Accrued commissions and royalties	3,118,000	3,473,000
Other	11,601,000	12,869,000
Accrued expenses and other current liabilities	73,844,000	98,034,000
TeleCommunication Systems Inc. | Pre-Acquisition Contingencies Related to TCS Intellectual Property
Business Acquisition [Line Items]
Accrued legal costs	$ 7,069,000	$ 28,112,000

Accrued Expenses and Other Cu50

Accrued Expenses and Other Current Liabilities - Product Warranty Rollforward (Details) - USD ($)	9 Months Ended
	Apr. 30, 2017	Apr. 30, 2016
Business Acquisition [Line Items]
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	$ 15,362,000	$ 8,638,000
Provision for warranty obligations	4,147,000	3,183,000
Adjustment to TCS pre-acquisition contingent liability	4,200,000	154,000
Charges incurred	(5,486,000)	(3,336,000)
Accrued warranty obligations, as of the end of the period	18,223,000	$ 8,639,000
TCS's 911 call handling software | TeleCommunication Systems Inc.
Changes in Product Warranty Liability
Accrued warranty obligations, as of the end of the period	$ 10,216,000

Acquisition-Related Restructu51

Acquisition-Related Restructuring Plan - Summary of Radyne Acquisition Related Restructuring Plan (Details) - USD ($)	Apr. 30, 2017	Jul. 31, 2016	Aug. 01, 2008	Jul. 31, 2008
Restructuring and Related Activities [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	$ 2,300,000	$ 3,327,000	$ 2,100,000	$ 2,100,000

Acquisition-Related Restructu52

Acquisition-Related Restructuring Plan - Activity of Facility Related Exit Costs (Details) - USD ($)	3 Months Ended		9 Months Ended		105 Months Ended
	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2017
Restructuring Reserve [Roll Forward]
Present value of estimated facility-related exit costs, beginning balance			$ 3,327,000		$ 2,100,000
Cash payments made			(1,178,000)		(10,191,000)
Cash payments received					8,600,000
Accreted interest recorded	$ 44,000	$ 68,000	151,000	$ 216,000	1,791,000
Present value of estimated facility-related exit costs, ending balance	2,300,000		2,300,000		2,300,000
Amount recorded as accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheet	1,497,000		1,497,000		1,497,000
Amount recorded as other liabilities in the Condensed Consolidated Balance Sheet	$ 803,000		$ 803,000		$ 803,000

Acquisition-Related Restructu53

Acquisition-Related Restructuring Plan - Details of Future Cash Payments (Details) - USD ($)	Apr. 30, 2017	Jul. 31, 2016	Aug. 01, 2008	Jul. 31, 2008
Restructuring and Related Activities [Abstract]
Future lease payments to be made	$ 2,300,000	$ 3,327,000	$ 2,100,000	$ 2,100,000
Interest expense to be accreted in future periods	250,000
Total remaining payments	$ 2,550,000

Secured Credit Facility (Detail

Secured Credit Facility (Details)	Jun. 06, 2017USD ($)	Apr. 30, 2017USD ($)$ / shares	Apr. 30, 2017USD ($)	Apr. 30, 2016USD ($)	Apr. 30, 2017USD ($)	Apr. 30, 2016USD ($)	Jul. 31, 2016USD ($)	Feb. 23, 2016USD ($)
Line of Credit Facility [Line Items]
Current portion of long-term debt		$ 14,387,000	$ 14,387,000		$ 14,387,000		$ 11,067,000
Non-current portion of long-term debt, net		$ 211,509,000	211,509,000		211,509,000		239,969,000
Repayment of term loan facility					7,747,000	$ 3,125,000
Targeted quarterly dividend per share | $ / shares		$ 0.10
Secured Credit Facility
Line of Credit Facility [Line Items]
Long-term Debt		$ 225,896,000	225,896,000		225,896,000		251,036,000
Current portion of long-term debt		14,387,000	14,387,000		14,387,000		11,067,000
Non-current portion of long-term debt, net		211,509,000	211,509,000		211,509,000		239,969,000
Secured credit facility, maximum borrowing capacity								$ 400,000,000
Interest expense including amortization of deferred financing costs			2,641,000	$ 2,981,000	8,524,000	$ 2,981,000
Outstanding standby letters of credit at period end		3,845,000	3,845,000		3,845,000
Outstanding commercial letters of credit at period end		0	0		0
Maximum amount of available cash on hand that can be used in leverage ratio calculation		$ 50,000,000	50,000,000		50,000,000
Leverage ratio		2.56
Fixed coverage ratio		2.53
Term Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Long-term debt, gross		$ 164,900,000	164,900,000		164,900,000		172,647,000
Unamortized deferred financing costs		4,608,000	4,608,000		4,608,000		5,515,000
Long-term Debt		$ 160,292,000	160,292,000		160,292,000		167,132,000
Secured credit facility, maximum borrowing capacity								250,000,000
Repayment of term loan facility					7,747,000
June 2017 Amendment to Credit Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Leverage ratio		3.89
Fixed coverage ratio		1.70
Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Long-term Debt		$ 65,604,000	$ 65,604,000		$ 65,604,000		$ 83,904,000
Secured credit facility, maximum borrowing capacity								150,000,000
Revolving Loan Facility | Letter of Credit
Line of Credit Facility [Line Items]
Secured credit facility, maximum borrowing capacity								$ 25,000,000
Federal Funds Effective Rate | Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Variable interest rate (percent)					0.50%
Adjusted LIBO rate | Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Variable interest rate (percent)					1.00%
Floor interest rate					1.00%
Minimum | Secured Credit Facility
Line of Credit Facility [Line Items]
Blended interest rate (percent)		4.80%	4.80%		4.80%
Fixed coverage ratio		1.25
Minimum | June 2017 Amendment to Credit Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Fixed coverage ratio		1.25
Minimum | Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Long-term Debt		$ 41,904,000	$ 41,904,000		$ 41,904,000
Maximum | Secured Credit Facility
Line of Credit Facility [Line Items]
Blended interest rate (percent)		4.83%	4.83%	5.00%	4.83%	5.00%
Leverage ratio		3
Maximum | June 2017 Amendment to Credit Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Leverage ratio		4.25
Maximum | Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Long-term Debt		$ 84,904,000	$ 84,904,000		$ 84,904,000
Subsequent Event | Term Loan Facility
Line of Credit Facility [Line Items]
Balloon payment made	$ 22,500,000
Pro Forma [Member] | June 2017 Amendment to Credit Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Leverage ratio		3.52
Fourth Quarter of 2017 | Subsequent Event | Maximum | June 2017 Amendment to Credit Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Leverage ratio	3.75
At end of fiscal 2018 and thereafter | Subsequent Event | Maximum | June 2017 Amendment to Credit Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Leverage ratio	3
Remaining Term of Facility | Subsequent Event | Minimum | June 2017 Amendment to Credit Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Fixed coverage ratio	1.25

Capital Lease Obligations (Deta

Capital Lease Obligations (Details) - USD ($)	Apr. 30, 2017	Jul. 31, 2016
Capital Leases [Abstract]
Net book value of the leased assets	$ 6,347,000	$ 8,698,000
Blended interest rate	5.50%
Capital Leases, Option To Buy Leased Asset	$ 1
Remainder of fiscal 2017	918,000
Fiscal 2,018	2,473,000
Fiscal 2,019	1,469,000
Fiscal 2,020	304,000
Fiscal 2,021	0
Total minimum lease payments	5,164,000
Less: amounts representing interest	290,000
Present value of net minimum lease payments	4,874,000
Current portion of capital lease obligations	2,689,000	3,592,000
Non-current portion of capital lease obligations	$ 2,185,000	$ 4,021,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Apr. 30, 2017	Jul. 31, 2016
Income Tax Contingency [Line Items]
Unrecognized tax benefits	$ 8,654,000	$ 9,171,000
Interest accrued relating to income taxes	81,000	63,000
Unrecognized tax benefits that would positively impact our effective tax rate, if recognized	7,679,000	8,261,000
Non-current income taxes payable
Income Tax Contingency [Line Items]
Unrecognized tax benefits	2,502,000	2,992,000
Included in the non-current deferred tax liabilities (as an offset to the associated deferred tax asset)
Income Tax Contingency [Line Items]
Unrecognized tax benefits	$ 6,152,000	$ 6,179,000

Stock-Based Compensation - Over

Stock-Based Compensation - Overview (Details) - shares	9 Months Ended
	Apr. 30, 2017	Jan. 31, 2017	Oct. 31, 2016	Jul. 31, 2016
Stock options
Stock-Based Awards Outstanding By Award Type
Number of stock-based option awards outstanding at period end (in shares)	1,900,975	1,910,576	2,138,174	2,256,679
2000 Stock Incentive Plan
2000 Stock Incentive Plan
Aggregate maximum number of shares of common stock which may be issued under stock option plan (in shares)	9,462,500
Aggregate net number of stock-based awards granted (in shares)	7,671,924
Aggregate number of stock based awards expired and canceled (in shares)	3,670,231
Aggregate number of stock-based awards exercised (in shares)	5,206,985
Stock-Based Awards Outstanding By Award Type
Number of total stock-based awards outstanding (in shares)	2,464,939
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
Number of stock-based option awards outstanding at period end (in shares)	1,900,975
2000 Stock Incentive Plan | Performance shares
Stock-Based Awards Outstanding By Award Type
Number of stock-based non-option awards outstanding at period end (in shares)	252,089
2000 Stock Incentive Plan | RSUs and restricted stock
Stock-Based Awards Outstanding By Award Type
Number of stock-based non-option awards outstanding at period end (in shares)	304,116
2000 Stock Incentive Plan | Share units
Stock-Based Awards Outstanding By Award Type
Number of stock-based non-option awards outstanding at period end (in shares)	7,759
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 (in shares)	800,000
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 (in shares)	684,066

Stock-Based Compensation - Expe

Stock-Based Compensation - Expenses (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2017	Apr. 30, 2016	Jan. 31, 2017	Oct. 31, 2016	Jul. 31, 2016
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 991,000	$ 1,041,000	$ 2,980,000	$ 3,166,000
Estimated income tax benefit	(349,000)	(391,000)	(1,051,000)	(1,103,000)
Net stock-based compensation expense	642,000	650,000	1,929,000	2,063,000
Total remaining unrecognized compensation cost related to the unvested stock-based awards	7,756,000		7,756,000
Estimated forfeitures related to unvested stock-based awards	705,000		$ 705,000
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				$ 51,000
Stock Options
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 368,000	591,000	$ 1,000,000	1,803,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			0
Number of stock-based option awards outstanding at period end (in shares)	1,900,975		1,900,975		1,910,576	2,138,174	2,256,679
Performance Shares
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 361,000	369,000	$ 1,227,000	1,093,000
Employee Stock Purchase Plan - ESPP
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	41,000	35,000	120,000	118,000
RSUs and restricted stock
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 221,000	46,000	$ 633,000	152,000
Stock Appreciation Rights (SARs)
Stock-based Compensation Expenses
Number of stock-based option awards outstanding at period end (in shares)	0		0				0
Cost of sales
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 56,000	70,000	$ 162,000	233,000
Selling, general and administrative expenses
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	862,000	875,000	2,591,000	2,630,000
Research and development expenses
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 73,000	$ 96,000	$ 227,000	$ 303,000
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%	15.00%

Stock-Based Compensation - Inco

Stock-Based Compensation - Income Tax Benefit From Stock-based Awards (Details) - USD ($)	9 Months Ended
	Apr. 30, 2017	Apr. 30, 2016	Jul. 31, 2016	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	$ 352,000	$ 150,000
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	274,000	127,000
Excess income tax benefit from settled equity-classified stock-based awards recorded as an increase to additional paid-in capital and reported as a cash inflow from financing activities in our Condensed Consolidated Statements of Cash Flows	78,000	23,000
Hypothetical tax benefits related to stock-based awards	16,347,000		$ 16,937,000	$ 8,593,000
Reduction to APIC and accumulated hypothetical tax benefits	$ 590,000	$ 81,000

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock Options (Details) - Stock Options - USD ($)	3 Months Ended				9 Months Ended
	Apr. 30, 2017	Jan. 31, 2017	Oct. 31, 2016	Apr. 30, 2016	Apr. 30, 2017	Apr. 30, 2016
Awards (in Shares)
Outstanding, Beginning Balance (in shares)	1,910,576	2,138,174	2,256,679		2,256,679
Expired/canceled (in shares)	(9,601)	(227,598)	(118,505)
Exercised (in shares)					0
Outstanding, Ending Balance (in shares)	1,900,975	1,910,576	2,138,174		1,900,975
Exercisable, Ending Balance (in shares)	1,173,564				1,173,564
Vested and Expected to Vest, Ending Balance (in shares)	1,847,340				1,847,340
Weighted Average Exercise Price
Outstanding, Beginning Balance (in dollars per share)	$ 28.59	$ 28.96	$ 28.87		$ 28.87
Expired/canceled (in dollars per share)	26.11	32.06	27.34
Outstanding, Ending Balance (in dollars per share)	28.60	$ 28.59	$ 28.96		28.60
Exercisable, Ending Balance (in dollars per share)	28.54				28.54
Vested and Expected to Vest, Ending Balance (in dollars per share)	$ 28.60				$ 28.60
Weighted Average Remaining Contractual Term (Years)
Outstanding, Ending Balance					5 years 9 months 4 days
Exercisable, Ending Balance					4 years 11 months 14 days
Vested And Expected To Vest, Ending Balance					5 years 8 months 21 days
Aggregate Intrinsic Value
Outstanding, Ending Balance	$ 0				$ 0
Exercisable, Ending Balance	0				0
Vested and Expected to Vest, Ending Balance	$ 0				$ 0
Additional Disclosures
Exercise price, lower range limit (in dollars per share)					$ 20.90
Exercise price, upper range limit (in dollars per share)					$ 33.94
Granted (in shares)					0
Total intrinsic value of stock-based awards settled						$ 32,000
Vested stock based awards net settled upon exercise (in shares)					0	19,200
Common stock issued for net settlement of stock-based awards (in shares)						706
Per share weighted average grant date fair value of stock based awards granted (in dollars per share)				$ 3.95		$ 5.55
Fair Value Assumptions
Expected dividend yield				5.58%		4.42%
Expected volatility				35.80%		34.39%
Risk-free interest rate				1.39%		1.53%
Expected life (years)				5 years 15 days		5 years 1 month 24 days
Minimum
Additional Disclosures
Contractual term (in years)						5 years
Vesting period (in years)						3 years
Maximum
Additional Disclosures
Contractual term (in years)						10 years
Vesting period (in years)						5 years

Stock-Based Compensation - Perf

Stock-Based Compensation - Performance Shares, RSUs, Restricted Stock and Share Unit Awards (Details)	Apr. 30, 2017USD ($)$ / sharesshares	Apr. 30, 2017USD ($)$ / sharesshares	Jan. 31, 2017$ / sharesshares	Oct. 31, 2016$ / sharesshares	Apr. 30, 2016USD ($)	Apr. 30, 2017USD ($)$ / sharesshares	Apr. 30, 2016USD ($)	Jul. 31, 2016USD ($)
Additional Disclosures
Accrual of dividend equivalents, net of reversal | $						$ 228,000	$ 97,000
Carrying value at period end | $	$ 394,103,000	$ 394,103,000				394,103,000		$ 450,795,000
Cash payments to remit employee's minimum statutory tax withholding requirements related to the net settlement of stock-based awards | $						$ 244,000	74,000
Performance Shares, RSUs, Restricted Stock and Share Units
Awards (in Shares)
Outstanding, Beginning Balance (in shares)		567,976	592,036	217,213		217,213
Granted (in shares)		5,836	2,632	418,684
Converted to common stock (in shares)			(19,866)	(38,706)
Forfeited (in shares)		(9,848)	(6,826)	(5,155)
Outstanding, Ending Balance (in shares)	563,964	563,964	567,976	592,036		563,964
Vested, Ending Balance (in shares)	35,400	35,400				35,400
Vested and Expected to Vest, Ending Balance (in shares)	540,161	540,161				540,161
Weighted Average Grant Date Fair Value
Outstanding, Beginning Balance (in dollars per share) | $ / shares		$ 17.34	$ 17.80	$ 28.32		$ 28.32
Granted (in dollars per share) | $ / shares		11.04	11.40	13.10
Converted to common stock (in dollars per share) | $ / shares			29.41	14.75
Forfeited (in dollars per share) | $ / shares		13.64	19.65	25.10
Outstanding, Ending Balance (in dollars per share) | $ / shares	$ 17.34	17.34	$ 17.34	$ 17.80		17.34
Vested, Ending Balance (in dollars per share) | $ / shares	26.94	26.94				26.94
Vested and Expected to Vest, Ending Balance (in dollars per share) | $ / shares	$ 17.34	$ 17.34				$ 17.34
Aggregate Intrinsic Value
Outstanding, Ending Balance | $	$ 7,901,000	$ 7,901,000				$ 7,901,000
Vested, Ending Balance | $						496,000
Vested and Expected to Vest, Ending Balance | $	$ 7,568,000	7,568,000				7,568,000
Additional Disclosures
Total intrinsic value of stock-based awards settled | $		$ 0			$ 0	$ 633,000	$ 275,000
Performance Shares
Additional Disclosures
RSUs and restricted stock into common stock, conversion ratio	1	1				1
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
Performance period (in years)						3 years	3 years
RSUs and restricted stock | Non-Employee Director
Additional Disclosures
Vesting period (in years)						3 years
RSUs and restricted stock into common stock, conversion ratio	1	1				1
RSUs and restricted stock | Employees
Additional Disclosures
Vesting period (in years)						5 years
RSUs and restricted stock into common stock, conversion ratio	1	1				1
Share units
Additional Disclosures
RSUs and restricted stock into common stock, conversion ratio	1	1				1
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Granted Units Converted Into Common Stock	744
Dividend Equivalents
Additional Disclosures
Accrual of dividend equivalents, net of reversal | $						$ 228,000
Dividend equivalents paid | $						164,000
Carrying value at period end | $	$ 521,000	$ 521,000				$ 521,000		$ 457,000
2000 Stock Incentive Plan | Performance Shares
Awards (in Shares)
Outstanding, Ending Balance (in shares)	252,089	252,089				252,089
2000 Stock Incentive Plan | RSUs and restricted stock
Awards (in Shares)
Outstanding, Ending Balance (in shares)	304,116	304,116				304,116
2000 Stock Incentive Plan | Share units
Awards (in Shares)
Outstanding, Ending Balance (in shares)	7,759	7,759				7,759

Customer and Geographic Infor62

Customer and Geographic Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2017	Apr. 30, 2016
Revenues from External Customers
Percentage of revenue generated from external customer type	100.00%	100.00%	100.00%	100.00%
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%	0.00%	0.00%
U.S. government
Revenues from External Customers
Percentage of revenue generated from external customer type	32.00%	41.90%	33.10%	41.80%
Commercial (United States)
Revenues from External Customers
Percentage of revenue generated from external customer type	41.30%	35.20%	37.90%	26.00%
Total United States
Revenues from External Customers
Percentage of revenue generated from external customer type	73.30%	77.10%	71.00%	67.80%
International
Revenues from External Customers
Revenue generated from external customers	$ 34,131,000	$ 28,417,000	$ 116,588,000	$ 83,401,000
Percentage of revenue generated from external customer type	26.70%	22.90%	29.00%	32.20%

Segment Information (Details)

Segment Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2017	Apr. 30, 2016	Jul. 31, 2016
Segment Reporting Information [Line Items]
Net sales	$ 127,792,000	$ 124,187,000	$ 402,606,000	$ 258,627,000
Operating income (loss)	10,150,000	(13,397,000)	22,271,000	(8,040,000)
Net income (loss)	4,417,000	(14,355,000)	8,513,000	(10,440,000)
Provision for (benefit from) income taxes	2,884,000	(2,510,000)	4,808,000	(994,000)
Interest (income) and other expense	88,000	(5,000)	12,000	(227,000)
Interest expense	2,761,000	3,473,000	8,938,000	3,621,000
Amortization of stock-based compensation	991,000	1,041,000	2,980,000	3,166,000
Amortization of intangibles	5,468,000	4,776,000	17,555,000	7,348,000
Depreciation	3,532,000	3,082,000	10,849,000	6,078,000
Settlement of intellectual property litigation	(2,041,000)	0	(12,020,000)	0
Acquisition plan expenses	0	16,960,000	0	20,689,000
Adjusted EBITDA	18,100,000	12,462,000	41,635,000	29,241,000
Purchases of property, plant and equipment	2,076,000	1,600,000	6,223,000	3,063,000
Long-lived assets acquired in connection with the TCS acquisition		434,769,000		434,769,000
Total assets	863,758,000	903,328,000	863,758,000	903,328,000	$ 921,196,000
Secured Credit Facility
Segment Reporting Information [Line Items]
Interest expense related to Credit Facility	2,641,000	2,981,000	8,524,000	2,981,000
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Net sales	0	0	0	0
Operating income (loss)	204,000	(25,586,000)	(1,475,000)	(37,477,000)
Net income (loss)	(5,403,000)	(26,426,000)	(14,915,000)	(39,484,000)
Provision for (benefit from) income taxes	2,857,000	(2,512,000)	4,623,000	(1,088,000)
Interest (income) and other expense	37,000	(53,000)	49,000	(310,000)
Interest expense	2,713,000	3,405,000	8,768,000	3,405,000
Amortization of stock-based compensation	991,000	1,041,000	2,980,000	3,166,000
Amortization of intangibles	0	0	0	0
Depreciation	355,000	305,000	1,153,000	321,000
Settlement of intellectual property litigation	(2,041,000)		(12,020,000)
Acquisition plan expenses		16,960,000		20,689,000
Adjusted EBITDA	(491,000)	(7,280,000)	(9,362,000)	(13,301,000)
Purchases of property, plant and equipment	4,000	339,000	81,000	354,000
Long-lived assets acquired in connection with the TCS acquisition		4,359,000		4,359,000
Total assets	59,779,000	77,803,000	59,779,000	77,803,000
Commercial Solutions Segment | Operating Segments
Segment Reporting Information [Line Items]
Net sales	79,409,000	71,985,000	237,690,000	165,657,000
Operating income (loss)	8,633,000	6,560,000	17,595,000	14,048,000
Net income (loss)	8,506,000	6,437,000	17,249,000	13,635,000
Provision for (benefit from) income taxes	27,000	2,000	185,000	94,000
Interest (income) and other expense	51,000	53,000	(11,000)	103,000
Interest expense	49,000	68,000	172,000	216,000
Amortization of stock-based compensation	0	0	0	0
Amortization of intangibles	4,425,000	3,622,000	13,274,000	6,194,000
Depreciation	2,425,000	2,130,000	7,441,000	4,568,000
Settlement of intellectual property litigation	0		0
Acquisition plan expenses		0		0
Adjusted EBITDA	15,483,000	12,312,000	38,310,000	24,810,000
Purchases of property, plant and equipment	1,893,000	1,119,000	5,540,000	2,067,000
Long-lived assets acquired in connection with the TCS acquisition		353,729,000		353,729,000
Total assets	619,215,000	616,247,000	619,215,000	616,247,000
Commercial Solutions Segment | Intersegment Eliminations
Segment Reporting Information [Line Items]
Intersegment sales	2,812,000	2,198,000	9,297,000	4,082,000
Government Solutions Segment | Operating Segments
Segment Reporting Information [Line Items]
Net sales	48,383,000	52,202,000	164,916,000	92,970,000
Operating income (loss)	1,313,000	5,629,000	6,151,000	15,389,000
Net income (loss)	1,314,000	5,634,000	6,179,000	15,409,000
Provision for (benefit from) income taxes	0	0	0	0
Interest (income) and other expense	0	(5,000)	(26,000)	(20,000)
Interest expense	(1,000)	0	(2,000)	0
Amortization of stock-based compensation	0	0	0	0
Amortization of intangibles	1,043,000	1,154,000	4,281,000	1,154,000
Depreciation	752,000	647,000	2,255,000	1,189,000
Settlement of intellectual property litigation	0		0
Acquisition plan expenses		0		0
Adjusted EBITDA	3,108,000	7,430,000	12,687,000	17,732,000
Purchases of property, plant and equipment	179,000	142,000	602,000	642,000
Long-lived assets acquired in connection with the TCS acquisition		76,681,000		76,681,000
Total assets	$ 184,764,000	$ 209,278,000	$ 184,764,000	$ 209,278,000

Goodwill (Details)

Goodwill (Details)	3 Months Ended	9 Months Ended
	Apr. 30, 2017USD ($)operating_segment	Apr. 30, 2017USD ($)operating_segment	Aug. 01, 2016$ / shares
Goodwill [Line Items]
Balance as of July 31, 2016		$ 287,618,000
Changes resulting from TCS acquisition		3,015,000
Balance as of April 30, 2017	$ 290,633,000	$ 290,633,000
Number of reportable segments | operating_segment	2	2
Commercial Solutions Segment
Goodwill [Line Items]
Balance as of July 31, 2016		$ 229,273,000
Changes resulting from TCS acquisition		2,167,000
Balance as of April 30, 2017	$ 231,440,000	231,440,000
Reporting unit, percentage of fair value in excess of carrying amount			11.80%
Government Solutions Segment
Goodwill [Line Items]
Balance as of July 31, 2016		58,345,000
Changes resulting from TCS acquisition		848,000
Balance as of April 30, 2017	$ 59,193,000	$ 59,193,000
Reporting unit, percentage of fair value in excess of carrying amount			40.50%
Common Stock
Goodwill [Line Items]
Common stock price (in dollars per share) | $ / shares			$ 13.43

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2017	Apr. 30, 2016	Jul. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 361,095,000		$ 361,095,000		$ 361,095,000
Accumulated amortization	93,956,000		93,956,000		76,401,000
Net carrying amount	267,139,000		267,139,000		$ 284,694,000
Amortization of intangibles	5,468,000	$ 4,776,000	17,555,000	$ 7,348,000
Amortization expense - year one	22,823,000		22,823,000
Amortization expense - year two	21,075,000		21,075,000
Amortization expense - year three	17,155,000		17,155,000
Amortization expense - year four	17,155,000		17,155,000
Amortization expense - year five	16,196,000		$ 16,196,000
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period			20 years 3 months 18 days		20 years 3 months 18 days
Gross carrying amount	249,831,000		$ 249,831,000		$ 249,831,000
Accumulated amortization	38,567,000		38,567,000		28,497,000
Net carrying amount	211,264,000		$ 211,264,000		$ 221,334,000
Technologies
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period			12 years 3 months 18 days		12 years 3 months 18 days
Gross carrying amount	82,370,000		$ 82,370,000		$ 82,370,000
Accumulated amortization	47,182,000		47,182,000		42,860,000
Net carrying amount	35,188,000		$ 35,188,000		$ 39,510,000
Trademarks and other
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period			16 years 4 months 22 days		16 years 3 months 18 days
Gross carrying amount	28,894,000		$ 28,894,000		$ 28,894,000
Accumulated amortization	8,207,000		8,207,000		5,044,000
Net carrying amount	$ 20,687,000		$ 20,687,000		$ 23,850,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	May 18, 2017	Feb. 17, 2017	Nov. 22, 2016	Jun. 30, 2016	Apr. 30, 2017	Apr. 30, 2016	Jun. 07, 2017	Mar. 08, 2017	Dec. 07, 2016	Oct. 06, 2016
Class of Stock [Line Items]
Number of common stock sold in public offering (in shares)				7,145,000
Price per share (in dollars per share)				$ 14
Proceeds from sale of common stock				$ 95,029,000
Aggregate registered amount available for sale of securities under shelf registration statement					$ 74,970,000
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	0
Dividends [Abstract]
Quarterly dividend payment amount per share (in dollars per share)								$ 0.10	$ 0.10	$ 0.30
Dividends, cash paid (in dollars per share)		$ 0.10	$ 0.30
Subsequent Event
Class of Stock [Line Items]
Aggregate registered amount available for sale of securities under shelf registration statement							$ 74,970,000
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)							$ 0.10
Dividends, cash paid (in dollars per share)	$ 0.10

Legal Proceedings and Other M67

Legal Proceedings and Other Matters Commitments and Contingencies (Details) - USD ($)	3 Months Ended	9 Months Ended
	Apr. 30, 2017	Apr. 30, 2017
Other Matters
Loss Contingencies [Line Items]
Sales value of equipment		$ 288,000
TeleCommunication Systems Inc. | TracBeam, LLC [Member]
Loss Contingencies [Line Items]
A favorable contribution, net of estimated legal fees, to operating income related to a final settlement of a TCS IP matter		9,979,000
TeleCommunication Systems Inc. | CallWave Communication LLC [Member]
Loss Contingencies [Line Items]
A favorable contribution, net of estimated legal fees, to operating income related to a final settlement of a TCS IP matter	$ 2,041,000	$ 2,041,000