Comtech Telecommunications (CMTL) 10-K 27 Sep 17 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jul. 31, 2017	Sep. 22, 2017	Jan. 31, 2017
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Jul. 31, 2017
Current Fiscal Year End Date	--07-31
Document Fiscal Period Focus	FY
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		23,585,941
Entity Public Float			$ 247,917,000
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jul. 31, 2017	Jul. 31, 2016
Current assets:
Cash and cash equivalents	$ 41,844,000	$ 66,805,000
Accounts receivable, net	124,962,000	150,967,000
Inventories, net	60,603,000	71,354,000
Prepaid expenses and other current assets	13,635,000	14,513,000
Total current assets	241,044,000	303,639,000
Property, plant and equipment, net	32,847,000	38,667,000
Goodwill	290,633,000	287,618,000
Intangibles with finite lives, net	261,871,000	284,694,000
Deferred financing costs, net	3,065,000	3,309,000
Other assets, net	2,603,000	3,269,000
Total assets	832,063,000	921,196,000
Current liabilities:
Accounts payable	29,402,000	33,462,000
Accrued expenses and other current liabilities	68,610,000	98,034,000
Dividends payable	2,343,000	7,005,000
Customer advances and deposits	25,771,000	29,665,000
Current portion of long-term debt	15,494,000	11,067,000
Current portion of capital lease obligations	2,309,000	3,592,000
Interest payable	282,000	1,321,000
Total current liabilities	144,211,000	184,146,000
Non-current portion of long-term debt, net	176,228,000	239,969,000
Non-current portion of capital lease obligations	1,771,000	4,021,000
Income taxes payable	2,515,000	2,992,000
Deferred tax liability, net	17,306,000	9,798,000
Customer advances and deposits, non-current	7,227,000	5,764,000
Other liabilities	2,655,000	4,105,000
Total liabilities	351,913,000	450,795,000
Commitments and contingencies (See Note 14)
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 38,619,467 shares and 38,367,997 shares at July 31, 2017 and 2016, respectively	3,862,000	3,837,000
Additional paid-in capital	533,001,000	524,797,000
Retained earnings	385,136,000	383,616,000
Stockholders' equity before treasury stock	921,999,000	912,250,000
Treasury stock, at cost (15,033,317 shares at July 31, 2017 and 2016)	(441,849,000)	(441,849,000)
Total stockholders’ equity	480,150,000	470,401,000
Total liabilities and stockholders’ equity	$ 832,063,000	$ 921,196,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jul. 31, 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)	38,619,467	38,367,997
Treasury stock, shares (in shares)	15,033,317	15,033,317

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016		Jul. 31, 2015
Income Statement [Abstract]
Net sales	$ 550,368,000	$ 411,004,000		$ 307,289,000
Cost of sales	332,183,000	239,767,000		168,405,000
Gross profit	218,185,000	171,237,000		138,884,000
Expenses:
Selling, general and administrative	116,080,000	94,932,000		62,680,000
Research and development	54,260,000	42,190,000		35,916,000
Amortization of intangibles	22,823,000	13,415,000		6,211,000
Settlement of intellectual property litigation	(12,020,000)	0		0
Acquisition plan expenses	0	21,276,000		0
Total operating expenses	181,143,000	171,813,000		104,807,000
Operating income (loss)	37,042,000	(576,000)		34,077,000
Other expenses (income):
Interest expense and other	11,629,000	7,750,000		479,000
Interest income and other	(68,000)	(134,000)		(405,000)
Income (loss) before provision for (benefit from) income taxes	25,481,000	(8,192,000)		34,003,000
Provision for (benefit from) income taxes	9,654,000	(454,000)		10,758,000
Net income (loss)	$ 15,827,000	$ (7,738,000)		$ 23,245,000
Net income (loss) per share:
Basic (in dollars per share)	$ 0.68	$ (0.46)		$ 1.43
Diluted (in dollars per share)	$ 0.67	$ (0.46)	[1]	$ 1.42
Weighted average number of common shares outstanding - basic (in shares)	23,433,000	16,972,000		16,203,000
Weighted average number of common and common equivalent shares outstanding - diluted (in shares)	23,489,000	16,972,000		16,418,000
Dividends declared per issued and outstanding common share as of the applicable dividend record date (in dollars per share)	$ 0.60	$ 1.20		$ 1.20
[1]	The per share information is computed independently for each quarter and the full year based on the respective weighted average number of common shares outstanding. Therefore, income per share information for the full fiscal year may not equal the total of the quarters within the year.

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Treasury Stock
Beginning balance at Jul. 31, 2014	$ 396,925,000	$ 3,102,000	$ 421,240,000	$ 409,443,000	$ (436,860,000)
Common stock shares issued, beginning of period (in shares) at Jul. 31, 2014		31,016,469
Treasury stock shares outstanding, beginning of period (in shares) at Jul. 31, 2014					14,857,582
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	4,387,000		4,387,000
Proceeds from exercise of options	1,439,000	$ 5,000	1,434,000
Proceeds from exercise of options (in shares)		50,000
Proceeds from issuance of employee stock purchase plan shares	917,000	$ 3,000	914,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		34,310
Common stock issued for net settlement of stock-based awards	(473,000)	$ 7,000	(480,000)
Common stock issued for net settlement of stock-based awards (in shares)		64,622
Cash dividends declared	(19,406,000)			(19,406,000)
Accrual of dividend equivalents	(224,000)			(224,000)
Net income tax shortfall from settlement of stock-based awards	(341,000)		(341,000)
Reversal of deferred tax assets associated with debt converted to shares of common stock	(58,000)		(58,000)
Reversal of deferred tax assets associated with expired and unexercised stock-based awards	(13,000)		(13,000)
Repurchases of common stock	(4,989,000)				$ (4,989,000)
Repurchases of common stock (in shares)					175,735
Net income (loss)	23,245,000			23,245,000
Ending balance at Jul. 31, 2015	401,409,000	$ 3,117,000	427,083,000	413,058,000	$ (441,849,000)
Common stock shares issued, end of period (in shares) at Jul. 31, 2015		31,165,401
Treasury stock shares outstanding, end of period (in shares) at Jul. 31, 2015					15,033,317
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued from equity offering, net of issuance costs	94,070,000	$ 715,000	93,355,000
Common stock issued from equity offering, net of issuance costs (in shares)		7,145,000
Equity-classified stock award compensation	4,076,000		4,076,000
Proceeds from issuance of employee stock purchase plan shares	676,000	$ 4,000	672,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		45,319
Common stock issued for net settlement of stock-based awards	(105,000)	$ 1,000	(106,000)
Common stock issued for net settlement of stock-based awards (in shares)		12,277
Cash dividends declared	(21,549,000)			(21,549,000)
Accrual of dividend equivalents	(155,000)			(155,000)
Net income tax shortfall from settlement of stock-based awards	(27,000)		(27,000)
Reversal of deferred tax assets associated with expired and unexercised stock-based awards	$ (256,000)		(256,000)
Repurchases of common stock (in shares)	0
Net income (loss)	$ (7,738,000)			(7,738,000)
Ending balance at Jul. 31, 2016	$ 470,401,000	$ 3,837,000	524,797,000	383,616,000	$ (441,849,000)
Common stock shares issued, end of period (in shares) at Jul. 31, 2016	38,367,997	38,367,997
Treasury stock shares outstanding, end of period (in shares) at Jul. 31, 2016	15,033,317				15,033,317
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	$ 8,467,000		8,467,000
Proceeds from issuance of employee stock purchase plan shares	694,000	$ 7,000	687,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		64,367
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	(262,000)	$ 4,000	(266,000)
Common stock issued for net settlement of stock-based awards (in shares)		42,115
Cash dividends declared	(14,034,000)			(14,034,000)
Accrual of dividend equivalents	(273,000)			(273,000)
Net income tax shortfall from settlement of stock-based awards	(248,000)		(248,000)
Reversal of deferred tax assets associated with expired and unexercised stock-based awards	$ (422,000)		(422,000)
Repurchases of common stock (in shares)	0
Net income (loss)	$ 15,827,000			15,827,000
Ending balance at Jul. 31, 2017	$ 480,150,000	$ 3,862,000	$ 533,001,000	$ 385,136,000	$ (441,849,000)
Common stock shares issued, end of period (in shares) at Jul. 31, 2017	38,619,467	38,619,467
Treasury stock shares outstanding, end of period (in shares) at Jul. 31, 2017	15,033,317				15,033,317

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015
Cash flows from operating activities:
Net income (loss)	$ 15,827,000	$ (7,738,000)	$ 23,245,000
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization of property, plant and equipment	14,354,000	9,830,000	6,525,000
Amortization of intangible assets with finite lives	22,823,000	13,415,000	6,211,000
Amortization of stock-based compensation	8,506,000	4,117,000	4,363,000
Amortization of deferred financing costs	1,977,000	795,000	65,000
Settlement of intellectual property litigation	(12,020,000)	0	0
Change in fair value of contingent liability	0	(359,000)	0
(Gain) loss on disposal of property, plant and equipment	(126,000)	(21,000)	3,000
Provision for allowance for doubtful accounts	497,000	907,000	764,000
Provision for excess and obsolete inventory	2,900,000	2,780,000	2,813,000
Excess income tax benefit from stock-based award exercises	(82,000)	(28,000)	(148,000)
Deferred income tax expense (benefit)	9,056,000	(3,241,000)	(2,365,000)
Changes in assets and liabilities, net of effects of business acquisition:
Accounts receivable	25,508,000	5,806,000	(15,132,000)
Inventories	7,812,000	8,280,000	(3,446,000)
Prepaid expenses and other current assets	(956,000)	2,112,000	543,000
Other assets	666,000	(86,000)	(39,000)
Accounts payable	(4,472,000)	(1,255,000)	(3,194,000)
Accrued expenses and other current liabilities	(22,058,000)	(13,465,000)	(815,000)
Customer advances and deposits	(2,431,000)	(6,397,000)	1,631,000
Other liabilities, non-current	(1,442,000)	(882,000)	(931,000)
Interest payable	(1,039,000)	1,292,000	(29,000)
Income taxes payable	1,355,000	(892,000)	1,662,000
Net cash provided by operating activities	66,655,000	14,970,000	21,726,000
Cash flows from investing activities:
Purchases of property, plant and equipment	(8,150,000)	(5,667,000)	(3,362,000)
Payments for business acquisition, net of cash acquired	0	(280,535,000)	0
Net cash used in investing activities	(8,150,000)	(286,202,000)	(3,362,000)
Cash flows from financing activities:
Repayment of long-term debt under Term Loan Facility	(33,567,000)	(77,353,000)	0
Net (payments) borrowings under Revolving Loan Facility	(26,500,000)	83,904,000	0
Cash dividends paid	(18,872,000)	(19,406,000)	(19,426,000)
Repayment of principal amounts under capital lease obligations	(3,592,000)	(1,753,000)	0
Payment of deferred financing costs	(1,085,000)	(9,464,000)	0
Payment of issuance costs related to equity offering	(626,000)	(476,000)	0
Proceeds from issuance of employee stock purchase plan shares	694,000	676,000	917,000
Excess income tax benefit from stock-based award exercises	82,000	28,000	148,000
Borrowings of long-term debt under Term Loan Facility	0	250,000,000	0
Proceeds received from equity offering	0	95,029,000	0
Required payments for debt assumed for business acquisition	0	(134,101,000)	0
Proceeds from exercises of stock options	0	0	1,439,000
Repurchases of common stock	0	0	(4,989,000)
Net cash (used in) provided by financing activities	(83,466,000)	187,084,000	(21,911,000)
Net decrease in cash and cash equivalents	(24,961,000)	(84,148,000)	(3,547,000)
Cash and cash equivalents at beginning of year	66,805,000	150,953,000	154,500,000
Cash and cash equivalents at end of year	41,844,000	66,805,000	150,953,000
Cash paid (received) during the year for:
Interest	10,424,000	5,307,000	117,000
Income taxes, net	(758,000)	3,678,000	11,441,000
Non-cash investing and financing activities:
Capital lease obligations incurred (excluding the effect of business acquisition)	68,000	373,000	0
Accrued fixed asset additions	1,221,000	346,000	0
Cash dividends declared but unpaid (including accrual of dividend equivalents)	2,616,000	7,462,000	5,164,000
Issuance of restricted stock	14,000	0	0
Accrued issuance costs related to equity offering	0	636,000	0
Accrued deferred financing costs	$ 0	$ 155,000	$ 0

Summary of Significant Accounti

Summary of Significant Accounting and Reporting Policies	12 Months Ended
	Jul. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting and Reporting Policies	Summary of Significant Accounting and Reporting Policies (a) Principles of Consolidation The accompanying consolidated financial statements include the accounts of Comtech Telecommunications Corp. and its subsidiaries ("Comtech," "we," "us," or "our"), all of which are wholly-owned. All significant intercompany balances and transactions have been eliminated in consolidation. (b) Nature of Business We design, develop, produce and market innovative products, systems and services for advanced communications solutions. We conduct our business through two reportable operating segments: Commercial Solutions and Government Solutions. Our business is highly competitive and characterized by rapid technological change. Our growth and financial position depends on our ability to keep pace with such changes and developments and to respond to the sophisticated requirements of an increasing variety of electronic equipment users, among other things. Many of our competitors are substantially larger, and have significantly greater financial, marketing and operating resources and broader product lines than us. A significant technological or sales breakthrough by others, including smaller competitors or new companies, could have a material adverse effect on our business. In addition, certain of our customers have technological capabilities in our product areas and could choose to replace our products with their own. International sales expose us to certain risks, including barriers to trade, fluctuations in foreign currency exchange rates (which may make our products less price competitive), political and economic instability, availability of suitable export financing, export license requirements, tariff regulations, and other United States ("U.S.") and foreign regulations that may apply to the export of our products, as well as the generally greater difficulties of doing business abroad. We attempt to reduce the risk of doing business in foreign countries by seeking contracts denominated in U.S. dollars, advance or milestone payments, credit insurance and irrevocable letters of credit in our favor. (c) Revenue Recognition Revenue is generally recognized when the earnings process is complete, upon shipment or customer acceptance. Revenue from contracts relating to the design, development or manufacture of complex electronic equipment to a buyer’s specification or to provide services relating to the performance of such contracts is generally recognized in accordance with the Financial Accounting Standards Board’s ("FASB") Accounting Standards Codification ("ASC") 605-35 "Revenue Recognition - Construction-Type and Production-Type Contracts" ("FASB ASC 605-35"). We primarily apply the percentage-of-completion method and generally recognize revenue based on the relationship of total costs incurred to total projected costs, or, alternatively, based on output measures, such as units delivered or produced. Profits expected to be realized on such contracts are based on total estimated sales for the contract compared to total estimated costs, including warranty costs, at completion of the contract. These estimates are reviewed and revised periodically throughout the lives of the contracts, and adjustments to profits resulting from such revisions are made cumulative to the date of the change. Provision for anticipated losses on uncompleted contracts is made in the period in which such losses become evident. Long-term, U.S. government, cost-reimbursable type contracts are also specifically covered by FASB ASC 605-35. We have historically demonstrated an ability to estimate contract revenues and expenses in applying the percentage-of-completion method of accounting. However, there exist inherent risks and uncertainties in estimating future revenues and expenses, particularly on larger or longer-term contracts. Changes to such estimates could have a material effect on our consolidated financial condition and results of operations. Revenues recognized in excess of amounts billable under long-term contracts accounted for under the percentage-of-completion method are recorded as unbilled receivables in the accompanying consolidated balance sheets. Unbilled receivables are billable upon various events, including the attainment of performance milestones, delivery of hardware, submission of progress bills based on time and materials, finalization of indirect rates or completion of the contract. We do not recognize revenue, or record unbilled receivables, until we receive fully funded orders. In fiscal 2017 , 75.2% and 24.8% of our consolidated U.S. government net sales were derived from firm fixed-price and cost-reimbursable type contracts, respectively. Under firm fixed-price contracts, we perform for an agreed-upon price and we can derive benefits from cost savings, but bear the risk of cost overruns. Our cost-reimbursable type contracts typically provide for reimbursement of allowable costs incurred plus a negotiated fee. Cost-plus-incentive-fee orders typically provide for sharing with the U.S. government savings accrued from orders performed for less than the target costs and costs incurred in excess of targets up to a negotiated ceiling price (which is higher than the target cost), and for the supplier to carry the entire burden of costs exceeding the negotiated ceiling price. Most government contracts have termination for convenience clauses that provide the customer with the right to terminate the contract at any time. Historically, we have not experienced material contract terminations or write-offs of unbilled receivables. We address customer acceptance provisions in assessing our ability to perform our contractual obligations under long-term contracts. Historically, we have been able to perform on our long-term contracts. Revenues from contracts that contain multiple elements that are not accounted for under the percentage-of-completion method are accounted for in accordance with FASB ASC 605-25 "Revenue Recognition — Multiple Element Arrangements" as amended by FASB Accounting Standards Update ("ASU") No. 2009-13 "Revenue Recognition (Topic 605): Multiple-Deliverable Revenue Arrangements - a Consensus of the FASB Emerging Issues Task Force," which, among other things, requires revenue to be allocated to each element based on the relative selling price method. Adoption of New Revenue Standard On August 1, 2018 (our first quarter of fiscal 2019), we are required to adopt FASB ASU No. 2014-09 "Revenue from Contracts with Customers (Topic 606)," which replaces numerous requirements in U.S. GAAP, including industry specific requirements, and provides a single revenue recognition model for contracts with customers. The core principle of the new standard is that a company should record revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. In March 2016, April 2016, May 2016 and February 2017, FASB ASU Nos. 2016-08 "Revenue from Contracts with Customers (Topic 606): Principal Versus Agent Considerations (Reporting Revenue Gross Versus Net)," 2016-10 "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing," 2016-12 "Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients" and 2017-05 "Other Income - Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets" were issued, respectively, to clarify certain implementation matters related to the new revenue standard. The effective dates for these ASUs coincide with the effective date of FASB ASU 2014-09. FASB ASU No. 2014-09 can be adopted either retrospectively to each prior reporting period presented, or as a cumulative-effect adjustment as of the date of adoption. Because of the broad scope of this new standard, it could impact our net sales and operating income across our two operating segments as well as related business processes and IT systems. We have formed a project team to perform a detailed evaluation of the operational impact of this new ASU, which transition approach to use and the overall impact of these ASUs on our consolidated financial statements and disclosures. This evaluation is ongoing and is expected to be completed shortly before our first quarter of fiscal 2019. (d) Cash and Cash Equivalents Our cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and have insignificant risk of change in value as a result of changes in interest rates. Our cash and cash equivalents, as of July 31, 2017 and 2016 , amounted to $41,844,000 and $66,805,000 , respectively, and primarily consist of bank deposits and money market deposit accounts insured by the Federal Deposit Insurance Corporation. Cash equivalents are carried at cost, which approximates fair value. (e) Inventories Our inventories are stated 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 inventories are reduced to their estimated net realizable value by a charge to cost of sales in the period such excess costs are determined. Our inventories are principally recorded using either average or standard costing methods. Work-in-process (including our contracts-in-progress) and finished goods inventory reflect all accumulated production costs, which are comprised of direct production costs and overhead, and is reduced by amounts recorded in cost of sales as the related revenue is recognized. Indirect costs relating to long-term contracts, which include expenses such as general and administrative, are charged to expense as incurred and are not included in our cost of sales or work-in-process (including our contracts-in-progress) and finished goods inventory. (f) Long-Lived Assets Our machinery and equipment, which are recorded at cost, are depreciated or amortized over their estimated useful lives ( three to eight years) under the straight-line method. Capitalized values of properties and leasehold improvements under leases are amortized over the life of the lease or the estimated life of the asset, whichever is less. Goodwill represents the excess cost of a business acquisition over the fair value of the net assets acquired. In accordance with FASB ASC 350 " Intangibles - Goodwill and Other " goodwill is not amortized. We periodically, at least on an annual basis in the first quarter of each fiscal year, review goodwill, considering factors such as projected cash flows and revenue and earnings multiples, to determine whether the carrying value of the goodwill is impaired. If the goodwill is deemed to be impaired, the difference between the carrying amount reflected in the consolidated financial statements and the estimated fair value is recognized as an expense in the period in which the impairment occurs. We define our reporting units to be the same as our operating segments. We performed our annual goodwill impairment assessment for fiscal 2018 on August 1, 2017 (the start of our first quarter of fiscal 2018 ). See Note (15) " Goodwill " for more information. Unless there are future indicators that the fair value of a reporting unit is more likely than not less than its carrying value, such as a significant adverse change in our future financial performance, our next impairment assessment for goodwill will be performed and completed in the first quarter of fiscal 2019 . Any impairment charges that we may record in the future could be material to our results of operations and financial condition. We assess the recoverability of the carrying value of our other long-lived assets, including identifiable intangible assets with finite useful lives, whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. We evaluate the recoverability of such assets based upon the expectations of undiscounted cash flows from such assets. If the sum of the expected future undiscounted cash flows were less than the carrying amount of the asset, a loss would be recognized for the difference between the fair value and the carrying amount. (g) Research and Development Costs We charge research and development costs to operations as incurred, except in those cases in which such costs are reimbursable under customer funded contracts. In fiscal 2017 , 2016 and 2015 , we were reimbursed by customers for such activities in the amount of $27,050,000 , $17,432,000 and $9,229,000 , respectively. These amounts are not reflected in the reported research and development expenses in each of the respective periods, but are included in net sales with the related costs included in cost of sales in each of the respective periods. (h) Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. We determine the uncertain tax positions taken or expected to be taken in income tax returns in accordance with the provisions of FASB ASC 740-10-25 " Income Taxes " which prescribes a two-step evaluation process for tax positions. The first step is recognition based on a determination of whether it is more-likely-than-not that a tax position will be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The second step is to measure a tax position that meets the more-likely-than-not threshold. The tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. If a tax position does not meet the more-likely-than-not recognition threshold, the benefit of that position is not recognized in the financial statements. Our policy is to recognize interest and penalties related to uncertain tax positions in income tax expense. (i) 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. Our basic and diluted EPS calculations for fiscal 2017 and 2016 include the impact of common shares issued from a public offering in June 2016. There were no purchases of our common stock during the fiscal years ended July 31, 2017 and 2016 . Weighted-average basic and diluted shares outstanding for the fiscal year ended July 31, 2015 reflect a reduction of 64,000 shares as a result of the repurchase of our common shares during the period. See Note (17) " Stockholders’ Equity " for more information. Weighted average stock options, RSUs and restricted stock outstanding of 1,986,000 , 2,350,000 and 570,000 shares for fiscal 2017 , 2016 and 2015 , respectively, were not included in our diluted EPS calculation because their effect would have been anti-dilutive. Our EPS calculations exclude 228,000 , 147,000 and 119,000 weighted average performance shares outstanding for fiscal 2017 , 2016 and 2015 , 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: Fiscal Years Ended July 31, 2017 2016 2015 Numerator: Net income (loss) for basic calculation $ 15,827,000 (7,738,000 ) 23,245,000 Numerator for diluted calculation $ 15,827,000 (7,738,000 ) 23,245,000 Denominator: Denominator for basic calculation 23,433,000 16,972,000 16,203,000 Effect of dilutive securities: Stock-based awards 56,000 — 215,000 Denominator for diluted calculation 23,489,000 16,972,000 16,418,000 (j) 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 July 31, 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 5.60% , would not be materially different than its carrying value as of July 31, 2017 . As of July 31, 2017 and 2016 , other than the financial instruments discussed above, we had no other significant assets or liabilities included in our Consolidated Balance Sheets recorded at fair value, as such term is defined by FASB ASC 820. (k) Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management 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. We make significant estimates in many areas of our accounting, including but not limited to the following: long-term contracts, stock-based compensation, intangible assets including goodwill, provision for excess and obsolete inventory, allowance for doubtful accounts, warranty obligations and income taxes. Actual results may differ from those estimates. (l) Comprehensive Income In accordance with FASB ASC 220 "Comprehensive Income" we report all changes in equity during a period, except those resulting from investment by owners and distribution to owners, for the period in which they are recognized. Comprehensive income is the total of net income and all other non-owner changes in equity (or other comprehensive income) such as unrealized gains/losses on securities classified as available-for-sale, foreign currency translation adjustments and minimum pension liability adjustments. Comprehensive income (loss) was the same as our net income (loss) in fiscal 2017 , 2016 and 2015 . Reclassifications Certain reclassifications have been made to previously reported consolidated financial statements to conform to the fiscal 2017 presentation. Adoption of Accounting Standards and Updates We are required to prepare our consolidated financial statements in accordance with the FASB 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 Standard Updates ("ASUs"). During fiscal 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 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 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 consolidated financial statements or disclosures. • FASB ASU No. 2016-06, which clarifies the requirements for assessing whether contingent call (put) options, that can accelerate the payment of principal on debt instruments, are clearly and closely related to their debt hosts. An entity performing the assessment under the amendments in this ASU is required to assess the embedded call (put) options solely in accordance with the Derivatives Implementation Group’s four-step decision sequence. Our early adoption of this ASU did not have any impact on our 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 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 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 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 consolidated financial statements or disclosures. • FASB ASU No. 2017-04, which simplifies the measurement of goodwill impairment by eliminating Step Two from the goodwill impairment test. Instead, impairment will be measured using the excess amount that a reporting unit's carrying value exceeds its fair value; however, any loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Our early adoption of this ASU did not have any impact on our consolidated financial statements or disclosures.

Acquisition

Acquisition	12 Months Ended
	Jul. 31, 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 (8) " 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 no such transaction and merger related expenses during fiscal 2017 . For the fiscal year ended July 31, 2016 , 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 Consolidated Balance Sheet. Our consolidated financial results include net sales from TCS operations of $298,476,000 and $151,365,000 , respectively, for the fiscal years ended July 31, 2017 and 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 (14)(b) " Commitments and Contingencies - Legal Proceedings, Other Matters and Final Settlements " and Note (6) "Accrued Expenses and Other Current Liabilities, " respectively. These estimated fair values reflect market participant assumptions, as required by FASB ASC 805 "Business Combinations" and do not reflect our settlement position or amounts we actually have paid or may pay in the future. 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 fiscal year ended July 31, 2016 is presented as if Comtech's acquisition of TCS had occurred on August 1, 2014, and combines Comtech’s historical statement of operations for the fiscal year ended July 31, 2016 (which includes TCS's results of operations since the acquisition date of February 23, 2016) with TCS's historical statement of operations for the trailing five months ended December 31, 2015 and TCS's historical statement of operations for the stub period beginning January 1, 2016 and ended February 23, 2016. TCS's historical statement of operations for the trailing five months ended December 31, 2015 was derived by taking TCS's historical results of operations for the calendar year ended December 31, 2015 and deducting TCS's historical results of operations for the seven months ended July 31, 2015. The unaudited pro forma financial information in the table below for the fiscal year ended July 31, 2015 is presented as if Comtech's acquisition of TCS had occurred on August 1, 2014, and combines Comtech's historical statement of operations for the fiscal year ended July 31, 2015 with TCS's historical statement of operations for the trailing twelve months ended July 31, 2015. TCS's historical statement of operations for the trailing twelve months ended July 31, 2015 was derived by taking TCS's historical results of operations for the calendar year ended December 31, 2014, deducting TCS's historical results of operations for the seven months ended July 31, 2014 and adding TCS's historical results of operations for the seven months ended July 31, 2015 . (Unaudited) For the Fiscal Years Ended July 31, 2016 2015 Net sales $ 611,241,000 $ 664,315,000 Net loss (30,750,000 ) (13,299,000 ) Basic net loss per share (1.81 ) (0.82 ) Diluted net loss per share (1.81 ) (0.82 ) 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 $8,601,000 and $293,000 for the fiscal years ended July 31, 2016 and 2015 , respectively. • The reduction to capitalized software amortization of $2,566,000 and $3,529,000 for the fiscal years ended July 31, 2016 and 2015 , 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 $36,212,000 for the fiscal year ended July 31, 2016 and additions of $35,890,000 for the fiscal year ended July 31, 2015 , due to the assumption that all of the acquisition plan expenses were incurred on August 1, 2014. • The incremental amortization expense of $7,113,000 and $15,662,000 for the fiscal years ended July 31, 2016 and 2015 , respectively, associated with the increase in acquired other intangible assets. • The increase in interest expense of $2,339,000 and $7,915,000 for the fiscal years ended July 31, 2016 and July 31, 2015 , respectively, due to the assumed August 1, 2014 repayment of TCS's legacy debt and related new borrowings under our Secured Credit Facility which was utilized to partially fund the TCS acquisition. • The reduction to interest income of $577,000 and $705,000 for the fiscal years ended July 31, 2016 and 2015 , respectively, due to the assumed cash payments relating to the TCS acquisition. • The related increase or decrease to the provision for income taxes, based on Comtech’s effective tax rate for the respective periods.

Accounts Receivable

Accounts Receivable	12 Months Ended
	Jul. 31, 2017
Accounts Receivable Additional Disclosures [Abstract]
Accounts Receivable	Accounts Receivable Accounts receivable consist of the following at July 31, 2017 and 2016 : 2017 2016 Billed receivables from commercial and international customers $ 71,404,000 90,185,000 Unbilled receivables from commercial and international customers 24,668,000 19,333,000 Billed receivables from the U.S. government and its agencies 18,497,000 21,465,000 Unbilled receivables on U.S government and its agencies 11,693,000 21,013,000 Total accounts receivable 126,262,000 151,996,000 Less allowance for doubtful accounts 1,300,000 1,029,000 Accounts receivable, net $ 124,962,000 150,967,000 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 July 31, 2017 and 2016 , and management estimates that substantially all of the unbilled receivables at July 31, 2017 will be billed and collected within one year. Of the unbilled receivables from commercial and international customers at July 31, 2017 and 2016 , approximately $2,995,000 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 July 31, 2017 and 2016, the U.S. government (and its agencies) represented 23.9% and 27.9% , respectively, of total accounts receivable. There were no other customers which accounted for greater than 10.0% of total accounts receivable at both July 31, 2017 or 2016. As of July 31, 2016 , 10.5% of our total accounts receivable related to our North African country end customers.

Inventories

Inventories	12 Months Ended
	Jul. 31, 2017
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consist of the following at July 31, 2017 and 2016 : 2017 2016 Raw materials and components $ 50,569,000 54,723,000 Work-in-process and finished goods 26,053,000 32,829,000 Total inventories 76,622,000 87,552,000 Less reserve for excess and obsolete inventories 16,019,000 16,198,000 Inventories, net $ 60,603,000 71,354,000 At July 31, 2017 and 2016 , the amount of inventory directly related to long-term contracts (including contracts-in-progress) was $2,148,000 and $2,896,000 , respectively. At July 31, 2017 and 2016 , $1,718,000 and $1,428,000 , respectively, of the inventory balance above related to contracts from third party commercial customers who outsource their manufacturing to us.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Jul. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment consist of the following at July 31, 2017 and 2016 : 2017 2016 Machinery and equipment $ 146,459,000 137,595,000 Leasehold improvements 13,624,000 13,784,000 160,083,000 151,379,000 Less accumulated depreciation and amortization 127,236,000 112,712,000 Property, plant and equipment, net $ 32,847,000 38,667,000 Depreciation and amortization expense on property, plant and equipment amounted to $14,354,000 , $9,830,000 and $6,525,000 for the fiscal years ended July 31, 2017 , 2016 and 2015 , respectively.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	Jul. 31, 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 July 31, 2017 and 2016 : 2017 2016 Accrued wages and benefits $ 19,622,000 23,394,000 Accrued legal costs 8,402,000 32,469,000 Accrued warranty obligations 17,617,000 15,362,000 Accrued acquisition-related costs — 2,119,000 Accrued contract costs 8,644,000 8,348,000 Accrued commissions and royalties 3,600,000 3,473,000 Other 10,725,000 12,869,000 Accrued expenses and other current liabilities $ 68,610,000 98,034,000 Accrued legal costs as of July 31, 2017 and 2016 include $4,120,000 and $28,112,000 , respectively, related to estimated costs associated with certain TCS intellectual property matters. Included in the accrued legal costs as of July 31, 2017 are amounts payable for one TCS intellectual property matter settlement that has 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 (14)(b) " Commitments and Contingencies - Legal Proceedings, Other Matters and Final Settlements. " 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 $9,909,000 of warranty obligations for a TCS 911 call handling software solution that was licensed to customers prior to our acquisition of TCS. 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 fiscal years ended July 31, 2017 and 2016 were as follows: 2017 2016 Balance at beginning of year $ 15,362,000 8,638,000 Provision for warranty obligations 5,394,000 4,264,000 Adjustment to TCS pre-acquisition contingent liability 4,200,000 7,419,000 Charges incurred (7,339,000 ) (4,959,000 ) Balance at end of year $ 17,617,000 15,362,000

Radyne Acquisition-Related Rest

Radyne Acquisition-Related Restructuring Plan	12 Months Ended
	Jul. 31, 2017
Restructuring and Related Activities [Abstract]
Radyne Acquisition-Related Restructuring Plan	Radyne Acquisition-Related Restructuring Plan In connection with our August 1, 2008 acquisition of Radyne, we adopted a restructuring plan for which we recorded $2,713,000 of estimated restructuring costs. Of this amount, $613,000 related to severance for Radyne employees which was paid in fiscal 2009. The remaining estimated amounts relate to facility exit costs and were determined as follows: At August 1, 2008 Total non-cancelable lease obligations $ 12,741,000 Less: Estimated sublease income 8,600,000 Total net estimated facility exit costs 4,141,000 Less: Interest expense to be accreted 2,041,000 Present value of estimated facility exit costs $ 2,100,000 Our total non-cancelable lease obligations were based on the actual lease term which runs from November 1, 2008 through October 31, 2018 . We estimated sublease income based on (i) the terms of a fully executed sublease agreement that expired on October 31, 2015 , and (ii) our assessment of future uncertainties relating to the commercial real estate market. Based on our assessment of commercial real estate market conditions, we currently believe that it is not probable that we will be able to sublease the facility for the 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 July 31, 2017 , the amount of the acquisition-related restructuring reserve is as follows: Cumulative Activity Through Present value of estimated facility exit costs at August 1, 2008 $ 2,100,000 Cash payments made (10,588,000 ) Cash payments received 8,600,000 Accreted interest recorded 1,829,000 Liability as of July 31, 2017 1,941,000 Amount recorded as accrued expenses and other current liabilities in the Consolidated Balance Sheet 1,535,000 Amount recorded as other liabilities in the Consolidated Balance Sheet $ 406,000 As of July 31, 2016 , the present value of the estimated facility exit costs was $3,327,000 . During the fiscal year ended July 31, 2017 , we made cash payments of $1,575,000 . Interest accreted for the fiscal years ended July 31, 2017 , 2016 and 2015 was $189,000 , $278,000 and $279,000 , 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 July 31, 2017 Future lease payments to be made $ 1,941,000 Interest expense to be accreted in future periods 212,000 Total remaining payments $ 2,153,000 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	12 Months Ended
	Jul. 31, 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, as amended June 6, 2017 (the “June 2017 Amendment”), 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 fiscal year ended July 31, 2017 , we repaid $33,567,000 principal amount of borrowings under the Term Loan Facility, including a payment of $22,500,000 paid in connection with the June 2017 amendment to reduce the balloon or final payment of the Term Loan Facility, discussed further below. Under the Revolving Loan Facility, we had outstanding balances ranging from $31,904,000 to $84,904,000 during the fiscal year ended July 31, 2017 . During the fiscal year ended July 31, 2016 , the Company repaid $97,352,000 of principal amount under the Secured Credit Facility, primarily using the net proceeds received from a public offering of our common stock in June 2016, as discussed further in Note (17) " Stockholders’ Equity. " As of July 31, 2017 and 2016 amounts outstanding under our Secured Credit Facility, net, were as follows: 2017 2016 Term Loan Facility $ 139,080,000 172,647,000 Less unamortized deferred financing costs related to Term Loan Facility 4,763,000 5,515,000 Term Loan Facility, net 134,317,000 167,132,000 Revolving Loan Facility 57,405,000 83,904,000 Amount outstanding under Secured Credit Facility, net 191,722,000 251,036,000 Less current portion of long-term debt 15,494,000 11,067,000 Non-current portion of long-term debt $ 176,228,000 239,969,000 Interest expense, including amortization of deferred financing costs, recorded during fiscal 2017 and 2016 related to the Secured Credit Facility was $11,106,000 and $6,933,000 , respectively and reflects a blended interest rate of approximately 4.90% and 5.00% in fiscal 2017 and 2016, respectively. Interest expense, recorded during fiscal 2015 was $198,000 and related to our $100,000,000 committed revolving credit facility that expired on October 31, 2014 . At July 31, 2017 , we had $3,850,000 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. The June 2017 Amendment 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 more closely aligns with our Adjusted EBITDA metric by eliminating favorable adjustments to operating income related to settlements of TCS intellectual property matters; (ii) Leverage Ratio is 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 includes 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 ”); instead, the June 2017 Amendment was accounted for as a debt modification. 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. As of July 31, 2017, our Leverage Ratio was 2.84 x TTM Consolidated EBITDA compared to the maximum allowable Leverage Ratio of 3.75 x TTM Consolidated EBITDA. In fiscal 2018, the maximum allowable Leverage Ratio will decrease each quarter until reaching 3.00 x TTM Consolidated EBITDA in the fourth quarter of fiscal 2018, with no further reductions thereafter. Our Fixed Charge Coverage Ratio as of July 31, 2017 was 1.95 x compared to the minimum required Fixed Charge Coverage Ratio of 1.25 x and will not change for the remaining term of the Secured Credit Facility, as amended. 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	12 Months Ended
	Jul. 31, 2017
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 July 31, 2017 and 2016 the net book value of the leased assets which collateralize the capital lease obligations was $5,419,000 and $8,698,000 , respectively, and consisted primarily of machinery and equipment. As of July 31, 2017 , our capital lease obligations reflect a blended interest rate of approximately 5.60% . 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 July 31, 2017 : Fiscal 2018 $ 2,494,000 Fiscal 2019 1,492,000 Fiscal 2020 318,000 Fiscal 2021 and beyond — Total minimum lease payments 4,304,000 Less: amounts representing interest 224,000 Present value of net minimum lease payments 4,080,000 Current portion of capital lease obligations 2,309,000 Non-current portion of capital lease obligations $ 1,771,000

Income Taxes

Income Taxes	12 Months Ended
	Jul. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income (loss) before provision for (benefit from) income taxes consists of the following: Fiscal Years Ended July 31, 2017 2016 2015 U.S. $ 23,732,000 (7,666,000 ) 33,425,000 Foreign 1,749,000 (526,000 ) 578,000 $ 25,481,000 (8,192,000 ) 34,003,000 The provision for (benefit from) income taxes included in the accompanying Consolidated Statements of Operations consists of the following: Fiscal Years Ended July 31, 2017 2016 2015 Federal – current $ (441,000 ) 2,297,000 12,367,000 Federal – deferred 8,399,000 (2,930,000 ) (2,342,000 ) State and local – current 608,000 408,000 931,000 State and local – deferred 659,000 (310,000 ) (25,000 ) Foreign – current 413,000 81,000 (173,000 ) Foreign – deferred 16,000 — — Provision for (benefit from) income taxes $ 9,654,000 (454,000 ) 10,758,000 The provision for (benefit from) income taxes differed from the amounts computed by applying the U.S. Federal income tax rate as a result of the following: Fiscal Years Ended July 31, 2017 2016 2015 Amount Rate Amount Rate Amount Rate Computed “expected” tax expense $ 8,919,000 35.0 % (2,867,000 ) 35.0 % 11,901,000 35.0 % Increase (reduction) in income taxes resulting from: State and local income taxes, net of Federal benefit 1,257,000 4.9 23,000 (0.3 ) 720,000 2.1 Nondeductible stock-based compensation 78,000 0.3 68,000 (0.8 ) 86,000 0.2 Domestic production activities deduction (269,000 ) (1.1 ) (198,000 ) 2.4 (1,030,000 ) (3.0 ) Research and experimentation credits (919,000 ) (3.6 ) (1,106,000 ) 13.5 (793,000 ) (2.3 ) Acquisition-related tax contingencies — — 1,962,000 (24.0 ) — — Nondeductible transaction costs — — 1,279,000 (15.6 ) — — Foreign income taxes (151,000 ) (0.6 ) 289,000 (3.5 ) (372,000 ) (1.1 ) Other 739,000 3.0 96,000 (1.2 ) 246,000 0.7 Provision for (benefit from) income taxes $ 9,654,000 37.9 % (454,000 ) 5.5 % 10,758,000 31.6 % The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities at July 31, 2017 and 2016 are presented below: 2017 2016 Deferred tax assets: Inventory and warranty reserves $ 7,854,000 8,383,000 Compensation and commissions 3,807,000 5,842,000 Federal, state and foreign research and experimentation credits 16,286,000 16,364,000 Stock-based compensation 7,767,000 5,743,000 Acquisition-related contingent liabilities 4,687,000 12,929,000 Federal and state NOLs 19,880,000 25,760,000 Other 11,416,000 10,885,000 Less valuation allowance (8,633,000 ) (9,624,000 ) Total deferred tax assets 63,064,000 76,282,000 Deferred tax liabilities: Plant and equipment (1,309,000 ) (1,882,000 ) Intangibles (79,061,000 ) (84,198,000 ) Total deferred tax liabilities (80,370,000 ) (86,080,000 ) Net deferred tax (liabilities) assets $ (17,306,000 ) (9,798,000 ) We provide for income taxes under the provisions of FASB ASC 740 "Income Taxes." FASB ASC 740 requires an asset and liability based approach in accounting for income taxes. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of them will not be realized. If management determines that it is more likely than not that some or all of its deferred tax assets will not be realized, a valuation allowance will be recorded against such deferred tax assets. At July 31, 2017 , we had approximately $48,986,000 of U.S. Federal net operating loss carryforwards reflected in deferred tax assets. Of the total loss carryforwards, approximately $46,933,000 , which were generated by TCS in calendar 2013 and the tax period from January 1, 2016 to February 23, 2016, are usable at a rate of approximately $23,910,000 per year and will begin to expire in 2033. Approximately $1,589,000 is the remaining net operating loss carryforwards acquired in an acquisition by TCS in 2001, which are usable at the rate of $1,401,000 per year and will expire in 2021 if unused at that time. The remaining U.S. Federal net operating loss carryforwards generated in fiscal year 2016 of approximately $464,000 will expire in 2036. At July 31, 2017 , we had Federal alternative minimum tax credit carryforwards of approximately $2,652,000 , which are available to offset future regular Federal taxes. We have Federal research and experimentation credits of approximately $9,769,000 that will begin to expire in 2019. The timing and manner in which we may utilize net operating loss carryforwards and tax credits in future tax years will be limited by the amounts and timing of future taxable income and by the application of the ownership change rules under Section 382 and 383 of the Internal Revenue Code. We have state net operating loss carryforwards available of approximately $2,735,000 which expire through 2036, utilization of which will be limited in a manner similar to the Federal net operating loss carryforwards. We believe that it is more likely than not that the benefit from certain state net operating loss carryforwards will not be realized. In recognition of this risk, we have provided a valuation allowance of approximately $1,553,000 on the deferred tax assets relating to these state net operating loss carryforwards. We have state research and experimentation credits of approximately $5,540,000 expiring through 2036. We believe that it is more likely than not that the benefit from certain research and experimentation credits will not be realized. In recognition of this risk, we have provided a valuation allowance of approximately $5,472,000 on the deferred tax assets relating to these state credits. At July 31, 2017 and 2016 , our foreign deferred tax assets relating to research and experimentation credits have been offset by a valuation allowance as they may not be utilized in a future period. Our foreign earnings and profits are insignificant and, as such, we have not recorded any deferred tax liability on unremitted foreign earnings. We must generate approximately $169,100,000 of taxable income in the future to fully utilize our net deferred tax assets as of July 31, 2017 . Management believes it is more likely than not that the results of future operations will generate sufficient taxable income to realize the net deferred tax assets. In addition, at July 31, 2017 , we had a hypothetical additional paid-in capital ("APIC") pool related to stock-based compensation of $16,267,000 . On August 1, 2017, we adopted FASB ASU 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting , which amends the accounting for employee share-based payment transactions to require recognition of the tax effects resulting from the settlement of stock-based awards as income tax expense or benefit in the income statement in the reporting period in which they occur. The adoption of this ASU is discussed in more detail in Note (11) "Stock-Based Compensation." At July 31, 2017 and 2016 , total unrecognized tax benefits were $8,681,000 and $9,171,000 , respectively, including interest of $95,000 and $63,000 , respectively. At July 31, 2017 , $2,515,000 of our unrecognized tax benefits were recorded as non-current income taxes payable in our Consolidated Balance Sheet. The remaining unrecognized tax benefits of $6,166,000 were presented as an offset to the associated non-current deferred tax assets in our Consolidated Balance Sheet. At July 31, 2016 , $2,992,000 of our unrecognized tax benefits were recorded as non-current income taxes payable in our Consolidated Balance Sheet. The remaining unrecognized benefit of $6,179,000 was presented as an offset to the associated non-current deferred tax assets in our Consolidated Balance Sheet. Of the total unrecognized tax benefits, $7,727,000 and $8,261,000 at July 31, 2017 and 2016 , respectively, net of the reversal of the Federal benefit recognized as a deferred tax asset relating to state reserves, 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 financial statements. We do not expect that there will be any significant changes to our total unrecognized tax benefits within the next twelve months. Our policy is to recognize interest and penalties relating to uncertain tax positions in income tax expense. The following table summarizes the activity related to our unrecognized tax benefits for fiscal years 2017 , 2016 and 2015 (excluding interest): 2017 2016 2015 Balance at beginning of period $ 9,108,000 2,728,000 2,703,000 Increase related to current period 587,000 2,487,000 410,000 Increase related to prior periods 86,000 4,490,000 144,000 Expiration of statute of limitations (404,000 ) (580,000 ) (468,000 ) Decrease related to prior periods (791,000 ) (17,000 ) (61,000 ) Balance at end of period $ 8,586,000 9,108,000 2,728,000 Our federal income tax returns for fiscal 2015 and 2016 are subject to potential future Internal Revenue Service ("IRS") audits. None of our state income tax returns prior to fiscal 2013 are subject to audit. TCS’s federal income tax returns for calendar years 2013 through 2015 and the tax period from January 1, 2016 to February 23, 2016 are subject to potential future IRS audits. 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 consolidated results of operations and financial condition.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Jul. 31, 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 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 July 31, 2017 , we had granted stock-based awards pursuant to the Plan representing the right to purchase and/or acquire an aggregate of 7,895,947 shares (net of 3,724,297 expired and canceled awards), of which an aggregate of 5,209,875 have been exercised or converted into common stock. As of July 31, 2017 , the following stock-based awards, by award type, were outstanding: July 31, 2017 Stock options 1,855,875 Performance shares 252,089 RSUs and restricted stock 292,260 Share units 285,848 Total 2,686,072 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 July 31, 2017 , we have cumulatively issued 698,739 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 Consolidated Statements of Operations: Fiscal Years Ended July 31, 2017 2016 2015 Cost of sales $ 760,000 296,000 245,000 Selling, general and administrative expenses 7,071,000 3,407,000 3,507,000 Research and development expenses 675,000 414,000 611,000 Stock-based compensation expense before income tax benefit 8,506,000 4,117,000 4,363,000 Estimated income tax benefit (3,065,000 ) (1,434,000 ) (1,523,000 ) Net stock-based compensation expense $ 5,441,000 2,683,000 2,840,000 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 July 31, 2017 , unrecognized stock-based compensation of $6,569,000 , net of estimated forfeitures of $759,000 , is expected to be recognized over a weighted average period of 2.7 years. Total stock-based compensation capitalized and included in ending inventory at July 31, 2017 and 2016 was $12,000 and $51,000 , respectively. There are no liability-classified stock-based awards outstanding as of July 31, 2017 or 2016 . Stock-based compensation expense, by award type, is summarized as follows: Fiscal Years Ended July 31, 2017 2016 2015 Stock options $ 1,400,000 2,353,000 2,842,000 Performance shares 1,607,000 1,374,000 890,000 ESPP 162,000 163,000 206,000 RSUs and restricted stock 829,000 227,000 397,000 Share units 4,508,000 — 28,000 Stock-based compensation expense before income tax benefit 8,506,000 4,117,000 4,363,000 Estimated income tax benefit (3,065,000 ) (1,434,000 ) (1,523,000 ) Net stock-based compensation expense $ 5,441,000 2,683,000 2,840,000 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 Consolidated Balance Sheet as of July 31, 2017 and 2016 . The actual income tax benefit recognized for tax reporting is based on the fair market value of our common stock at the time of settlement and can significantly differ from the estimated income tax benefit recorded for financial reporting. The following table reconciles the actual income tax benefit recognized for tax deductions relating to the settlement of stock-based awards to the excess income tax benefit reported as a cash flow from financing activities in our Consolidated Statements of Cash Flows: Fiscal Years Ended July 31, 2017 2016 2015 Actual income tax benefit recorded for the tax deductions relating to the settlement of stock-based awards $ 372,000 196,000 1,108,000 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 290,000 168,000 960,000 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 Consolidated Statements of Cash Flows $ 82,000 28,000 148,000 During fiscal 2017 , 2016 and 2015 , we recorded $670,000 , $283,000 and $354,000 , 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: Awards (in Shares) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at July 31, 2014 2,132,896 $ 28.17 Granted 416,525 33.78 Expired/canceled (46,400 ) 30.20 Exercised (383,338 ) 27.61 Outstanding at July 31, 2015 2,119,683 29.33 Granted 552,806 27.15 Expired/canceled (396,610 ) 28.99 Exercised (19,200 ) 27.24 Outstanding at July 31, 2016 2,256,679 28.87 Expired/canceled (400,804 ) 30.15 Outstanding at July 31, 2017 1,855,875 $ 28.60 5.56 $ — Exercisable at July 31, 2017 1,261,529 $ 28.55 4.84 $ — Vested and expected to vest at July 31, 2017 1,799,732 $ 28.58 5.51 $ — Stock options outstanding as of July 31, 2017 have exercise prices ranging from $20.90 - $33.94 . There were no stock options granted or exercised during the fiscal year ended July 31, 2017 . The total intrinsic value relating to stock options exercised during the fiscal years ended July 31, 2016 and 2015 was $32,000 and $2,279,000 , respectively. Stock options granted during the fiscal years ended July 31, 2016 and 2015 had exercise prices equal to the fair market value of our common stock on the date of grant, a contractual term of five or ten years and a vesting period of three or five years . During fiscal 2016 and 2015 , at the election of certain holders of vested stock options, 19,200 and 333,338 stock options, respectively, were net settled upon exercise. As a result, 706 and 49,086 net shares of our common stock were issued, after reduction of shares retained to satisfy the exercise price and minimum statutory tax withholding requirements, during the fiscal years ended July 31, 2016 and 2015 , respectively. The estimated per-share weighted average grant-date fair value of stock options granted during fiscal 2016 and 2015 was $5.50 and $6.12 , respectively, which was determined using the Black-Scholes option pricing model, and included the following weighted average assumptions: Fiscal Years Ended July 31, 2016 2015 Expected dividend yield 4.46 % 3.55 % Expected volatility 34.44 % 28.19 % Risk-free interest rate 1.52 % 1.61 % Expected life (years) 5.15 5.44 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, 2014 180,097 $ 26.20 Granted 66,294 33.96 Converted to common stock (18,422 ) 27.79 Forfeited (3,804 ) 32.47 Outstanding at July 31, 2015 224,165 28.26 Granted 71,605 27.45 Converted to common stock (16,439 ) 26.35 Forfeited (62,118 ) 27.62 Outstanding at July 31, 2016 217,213 28.32 Granted 705,241 14.31 Converted to common stock (61,462 ) 26.63 Forfeited (30,795 ) 17.13 Outstanding at July 31, 2017 830,197 $ 16.95 $ 14,943,546 Vested at July 31, 2017 531,885 $ 18.51 $ 9,573,930 Vested and expected to vest at July 31, 2017 802,715 $ 16.96 $ 14,448,867 The total intrinsic value relating to fully-vested awards converted into our common stock during the fiscal years ended July 31, 2017 , 2016 and 2015 was $1,039,000 , $660,000 and $654,000 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 July 31, 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 July 31, 2017 , 744 share units granted have been converted into common stock. On July 31, 2017, 278,089 fully vested share units were granted to certain employees in lieu of fiscal 2017 non-equity incentive compensation. In fiscal 2016, our non-equity incentives were settled in cash. These share units will be convertible into shares of our common stock on the one-year anniversary of the grant date. 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 and an applicable estimated discount for post vesting restrictions. RSUs and performance shares granted in fiscal 2012 are not entitled to dividend equivalents. RSUs, performance shares and restricted stock granted since fiscal 2013 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 since fiscal 2014 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 fiscal 2017 , 2016 and 2015 , we accrued $273,000 , $155,000 and $224,000 , respectively, of dividend equivalents and paid out $176,000 , $23,000 and $15,000 , respectively. Such amounts were recorded as a reduction to retained earnings. As of July 31, 2017 and 2016 , accrued dividend equivalents were $554,000 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 fiscal years ended July 31, 2017 , 2016 and 2015 were $262,000 , $105,000 and $473,000 , respectively, which is reported as a cash outflow from operating activities in the accrued expenses and other current liabilities line item in our Consolidated Statements of Cash Flows for each respective period. Subsequent Events In the first quarter of fiscal 2018 , our Board of Directors authorized the issuance of 305,734 stock-based awards of which 99,620 were performance shares and 206,114 were restricted stock units. Total unrecognized compensation expense related to such awards, net of estimated forfeitures and assuming achievement of the pre-established performance goals at a target level, approximated $5,328,000 . Also on August 1, 2017, we adopted FASB ASU 2016-09 “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”), which amended several aspects of the accounting and reporting of share-based payment transactions, including: Excess tax benefits and shortfalls - ASU 2016-09 requires that all tax effects related to share-based awards to be recognized in the statement of operations. ASU 2016-09 also removes the prior requirement to delay recognition of excess tax benefits until it reduces current taxes payable; instead, we are now required to recognize excess tax benefits as discrete items in the interim period in which they occur, subject to normal valuation allowance considerations. As ASU 2016-09 eliminates the concept of accumulated hypothetical tax benefits, excess tax benefits and shortfalls will no longer be recognized in stockholders’ equity. As a result, ASU 2016-09 is expected to result in future volatility of our income tax expense (as the future tax effects of share-based awards will be dependent on the price of our common stock at the time of settlement). Due to the adoption of ASU 2016-09, on a prospective basis, excess income tax benefits from the settlement of share-based awards will be presented in our Consolidated Statement of Cash Flows as a cash inflow from operating activities. Such amounts for fiscal 2017, 2016 and 2015 were $82,000 , $28,000 and $148,000 , respectively, and were reported as a cash outflow from operating activities and cash inflow from financing activities. Diluted earnings per share - When calculating our diluted earnings per share prior to the adoption of ASU 2016-09, in addition to considering the amount an employee must pay upon assumed exercise of stock-based awards and the amount of stock-based compensation cost attributed to future services and not yet recognized, the assumed proceeds also included the amount of excess tax benefits, if any, that would have been credited to additional paid-in capital assuming exercise of in-the-money stock-based awards. Effective with our adoption of ASU 2016-09 in the first quarter of fiscal 2018, excess tax benefits are to be excluded from the calculation on a prospective basis. As a result, the denominator for our diluted calculations could increase in the future as compared to prior calculations. Forfeitures - As permitted by ASU 2016-09, we elected to continue to estimate forfeitures of share-based awards. Statutory Tax Withholding Requirements - When net settling share-based awards as a means to meet tax withholding requirements, ASU 2016-09 now allows entities to withhold an amount up to the employees’ maximum individual tax rate in the relevant jurisdiction, without resulting in liability classification of the award. To qualify, we must have at least some withholding obligation. This aspect of adopting ASU 2016-09 did not have any material impact on us. However, with respect to cash payments that we make to taxing authorities on behalf of employees for such shares withheld, on a retrospective basis in future financial statements that include a statement of cash flows, we are required to present such payments as a cash outflow from financing activities. Payments for share-based award tax withholding requirements for fiscal 2017, 2016 and 2015 were $262,000 , $105,000 and $473,000 , respectively, and were previously presented as a cash outflow from operating activities.

Customer and Geographic Informa

Customer and Geographic Information	12 Months Ended
	Jul. 31, 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: Fiscal Years Ended July 31, 2017 2016 2015 United States U.S. government 32.7 % 40.8 % 30.6 % Domestic 38.9 % 29.2 % 13.2 % Total United States 71.6 % 70.0 % 43.8 % International North African country 1.8 % 3.6 % 13.8 % Other international 26.6 % 26.4 % 42.4 % Total International 28.4 % 30.0 % 56.2 % 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 fiscal 2017 , 2016 and 2015 (which include sales to U.S. domestic companies for inclusion in products that will be sold to international customers) were $156,483,000 , $123,474,000 and $172,651,000 , respectively. For fiscal 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. Sales to a U.S. prime contractor customer represented approximately 13.5% of consolidated net sales for the fiscal years ended July 31, 2015 . Almost all of these sales related to our North African country end-customer.

Segment Information

Segment Information	12 Months Ended
	Jul. 31, 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, settlement of intellectual property litigation, acquisition plan expenses or strategic alternatives analysis expenses and other. These items, while periodically affecting our results, may vary significantly from period to period and may have a disproportionate effect in a given period, thereby affecting the comparability of results. Our Adjusted EBITDA is also used by our 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 EBITDA or 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: Fiscal Year Ended July 31, 2017 Commercial Solutions Government Solutions Unallocated Total Net sales $ 330,867,000 219,501,000 — $ 550,368,000 Operating income (loss) $ 33,234,000 9,393,000 (5,585,000 ) $ 37,042,000 Net income (loss) $ 32,871,000 9,421,000 (26,465,000 ) $ 15,827,000 Provision for income taxes 258,000 — 9,396,000 9,654,000 Interest (income) and other expense (108,000 ) (34,000 ) 74,000 (68,000 ) Interest expense 213,000 6,000 11,410,000 11,629,000 Amortization of stock-based compensation — — 8,506,000 8,506,000 Amortization of intangibles 17,698,000 5,125,000 — 22,823,000 Depreciation 9,938,000 2,938,000 1,478,000 14,354,000 Settlement of intellectual property litigation — — (12,020,000 ) (12,020,000 ) Adjusted EBITDA $ 60,870,000 17,456,000 (7,621,000 ) $ 70,705,000 Purchases of property, plant and equipment $ 7,007,000 1,046,000 97,000 $ 8,150,000 Total assets at July 31, 2017 $ 606,436,000 185,234,000 40,393,000 $ 832,063,000 Fiscal Year Ended July 31, 2016 Commercial Solutions Government Solutions Unallocated Total Net sales $ 248,955,000 162,049,000 — $ 411,004,000 Operating income (loss) $ 23,255,000 23,006,000 (46,837,000 ) $ (576,000 ) Net income (loss) $ 22,785,000 23,018,000 (53,541,000 ) $ (7,738,000 ) Provision for (benefit from) income taxes 72,000 — (526,000 ) (454,000 ) Interest (income) and other expense 109,000 (11,000 ) (232,000 ) (134,000 ) Interest expense 289,000 (1,000 ) 7,462,000 7,750,000 Amortization of stock-based compensation — — 4,117,000 4,117,000 Amortization of intangibles 10,592,000 2,823,000 — 13,415,000 Depreciation 7,073,000 2,006,000 751,000 9,830,000 Acquisition plan expenses — — 21,276,000 21,276,000 Adjusted EBITDA $ 40,920,000 27,835,000 (20,693,000 ) $ 48,062,000 Purchases of property, plant and equipment $ 4,614,000 978,000 75,000 $ 5,667,000 Long-lived assets acquired in connection with the TCS acquisition $ 367,865,000 82,860,000 4,359,000 $ 455,084,000 Total assets at July 31, 2016 $ 631,936,000 226,865,000 62,395,000 $ 921,196,000 Fiscal Year Ended July 31, 2015 Commercial Solutions Government Solutions Unallocated Total Net sales $ 203,674,000 103,615,000 — $ 307,289,000 Operating income (loss) $ 20,733,000 30,004,000 (16,660,000 ) $ 34,077,000 Net income (loss) $ 20,502,000 30,033,000 (27,290,000 ) $ 23,245,000 (Benefit from) provision for income taxes (142,000 ) — 10,900,000 10,758,000 Interest (income) and other expense 92,000 (30,000 ) (467,000 ) (405,000 ) Interest expense 281,000 — 198,000 479,000 Amortization of stock-based compensation — — 4,363,000 4,363,000 Amortization of intangibles 6,211,000 — — 6,211,000 Depreciation 5,250,000 1,242,000 33,000 6,525,000 Strategic alternatives analysis expenses and other — — 585,000 585,000 Adjusted EBITDA $ 32,194,000 31,245,000 (11,678,000 ) $ 51,761,000 Purchases of property, plant and equipment $ 2,233,000 1,063,000 66,000 $ 3,362,000 Total assets at July 31, 2015 $ 233,965,000 95,314,000 144,598,000 $ 473,877,000 Unallocated expenses result from corporate expenses such as executive compensation, accounting, legal and other regulatory compliance related costs and also includes all of our amortization of stock-based compensation. 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. Unallocated expenses for fiscal 2015 include expenses related to our strategic alternatives analysis, which we concluded in December 2014. Interest expense in fiscal 2017 and 2016 includes $11,106,000 and $6,933,000 , respectively, related to our Secured Credit Facility and includes the amortization of deferred financing costs. See Note (8) " Secured Credit Facility " for further discussion of such debt. Interest expense for fiscal 2015 includes interest on a committed $100,000,000 secured revolving credit facility that expired on October 31, 2014 and amortization of deferred financing costs. Intersegment sales in fiscal 2017 , 2016 and 2015 by the Commercial Solutions segment to the Government Solutions segment were $12,492,000 , $6,266,000 and $6,165,000 , respectively. There were nominal sales by the Government Solutions segment to the Commercial Solutions segment for these fiscal periods. Unallocated assets at July 31, 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.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jul. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies (a) Operating Leases At July 31, 2017 , future minimum lease payments, net of subleases, under non-cancelable operating lease agreements are as follows: Fiscal Year: 2018 $ 12,374,000 2019 9,114,000 2020 6,742,000 2021 5,316,000 2022 4,222,000 Thereafter 7,854,000 Total $ 45,622,000 Lease expense charged to operations was $13,270,000 , $9,100,000 and $5,363,000 in fiscal 2017 , 2016 and 2015 , respectively. We lease our Melville, New York production facility from a partnership controlled by our President, CEO and Chairman. Lease payments made in fiscal 2017 were $617,000 . The current lease provides for our use of the premises as they exist through December 2021 with an option for an additional 10 years . The annual rent of the facility for calendar year 2018 is $635,000 and is subject to customary adjustments. We have a right of first refusal in the event of a sale of the facility. (b) Legal Proceedings, Other Matters and Final Settlements 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 (6) “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 was scheduled for July 2017). On July 28, 2017, the parties entered into 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 and requested that the District Court therefore enter a judgment of noninfringement. On August 18, 2017, the court entered such a judgment of noninfringment. As expected, following the judgment, Vehicle IP filed a notice of appeal on August 29, 2017. Vehicle IP's opening brief on appeal of the District Court's claim construction is currently due October 31, 2017. 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. 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 Corp. 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. Final Settlements of Certain TCS Intellectual Property Matters and Mississippi Lawsuit During the fiscal year ended July 31, 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 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 in 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 fiscal 2017. In addition to the final settlement, during 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 in 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 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 fiscal 2017. Cash payments related to this final settlement are immaterial and principally occurred during fiscal 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 fiscal 2017, a final settlement was reached on terms that had no impact on our consolidated financial statements and the case was dismissed. (c) Employment Change of Control and Indemnification Agreements We have an employment agreement with our CEO and President. The employment agreement generally provides for an annual salary and bonus award. We have also entered into change of control agreements with certain of our executive officers and certain key employees. All of these agreements may require payments by us, in certain circumstances, including, but not limited to, a change in control of our Company.

Goodwill

Goodwill	12 Months Ended
	Jul. 31, 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 for the fiscal years ended July 31, 2017 and 2016 : Commercial Solutions Government Solutions Total Balance as of July 31, 2016 $ 229,273,000 58,345,000 $ 287,618,000 Additions resulting from TCS acquisition 2,167,000 848,000 3,015,000 Balance as of July 31, 2017 $ 231,440,000 59,193,000 $ 290,633,000 See Note (2) " Acquisition " for further discussion of the TCS acquisition. The additions to goodwill resulting from the TCS acquisition in fiscal 2017 were primarily related to the finalization of: (i) the estimated fair value of TCS's 911 call handling software warranty obligations; (ii) TCS's income tax returns for the pre-acquisition period which began January 1, 2016 and ended February 23, 2016 and calendar year 2015; (iii) revisions to the estimated fair value of certain fixed assets; and (iv) the related adjustments to deferred income taxes. These measurement period adjustments were recorded to reflect final determinations of estimated fair values of the assets acquired and the liabilities assumed in connection with the TCS acquisition based on facts and circumstances that existed as of the acquisition date. In accordance with FASB ASC 350 "Intangibles - Goodwill and Other" we perform a goodwill impairment analysis at least annually (in the first quarter of each fiscal year), unless indicators of impairment exist in interim periods. If we fail the quantitative assessment of goodwill impairment ("quantitative assessment"), pursuant to our adoption of FASB ASU No. 2017-04 in fiscal 2017, we would be required to recognize an impairment loss equal to the amount that a reporting unit's carrying value exceeded its fair value; however, any loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. On August 1, 2017 (the first day of our fiscal 2018), we performed our annual quantitative assessment 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. In performing the quantitative assessment, 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). For purposes of conducting our impairment analysis, we assumed revenue growth rates and cash flow projections that are below 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, 2017 total public market capitalization and assessed implied control premiums based on our common stock price of $18.47 as of August 1, 2017. 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 17.8% and 52.9% , respectively, and concluded that our goodwill was not impaired and that neither of our two reporting units was at risk of failing the quantitative assessment. 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 or at risk of failing the quantitative assessment. It is possible that, during fiscal 2018 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 quantitative assessment during fiscal 2018 or beyond. If assumed net sales and cash flow projections are not achieved in future periods or our common stock price significantly declines from current levels , our Commercial Solutions and Government Solutions reporting units could be at risk of failing the quantitative assessment 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, 2018 (the start of our fiscal 2019). 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 July 31, 2017. Any impairment charges that we may record in the future could be material to our results of operation and financial condition.

Intangible Assets

Intangible Assets	12 Months Ended
	Jul. 31, 2017
Finite-Lived Intangible Assets, Net [Abstract]
Intangible Assets	Intangible Assets Intangible assets with finite lives as of July 31, 2017 and 2016 are as follows: July 31, 2017 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.3 $ 249,831,000 41,923,000 $ 207,908,000 Technologies 12.3 82,370,000 48,623,000 33,747,000 Trademarks and other 16.4 28,894,000 8,678,000 20,216,000 Total $ 361,095,000 99,224,000 $ 261,871,000 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 years ended July 31, 2017 , 2016 and 2015 was $22,823,000 , $13,415,000 and $6,211,000 , respectively. Intangible assets at July 31, 2017 and 2016 , and the associated amortization expense for the fiscal years ended July 31, 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: 2018 $ 21,075,000 2019 17,155,000 2020 17,155,000 2021 16,196,000 2022 14,955,000

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Jul. 31, 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 of $14.00 per share, resulting in proceeds to the Company of $95,029,000 , net of underwriting discounts and commissions. As of July 31, 2017 and September 27, 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. During the fiscal year ended July 31, 2016 , the Company recorded $1,112,000 of total issuance costs related to this common stock offering, $959,000 of which was a reduction to the additional paid-in capital included in the Consolidated Balance Sheet as of July 31, 2016 . Stock Repurchase Program As of July 31, 2017 and September 27, 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 fiscal years ended July 31, 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 December 7, 2016 , March 8, 2017 and June 7, 2017 , our Board of Directors declared a dividend of $0.10 per common share, which were paid on February 17, 2017 , May 19, 2017 and August 18, 2017 , respectively. On September 27, 2017 , our Board of Directors declared a dividend of $0.10 per common share, payable on November 17, 2017 to stockholders of record at the close of business on October 18, 2017 . Future dividends remain subject to compliance with financial covenants under our Secured Credit Facility, as amended, as well as Board approval.

Unaudited Quarterly Financial D

Unaudited Quarterly Financial Data	12 Months Ended
	Jul. 31, 2017
Selected Quarterly Financial Information [Abstract]
Unaudited Quarterly Financial Data	Unaudited Quarterly Financial Data The following is a summary of unaudited quarterly operating results. Our historical results prior to February 23, 2016 do not include TCS; as such, you should not rely on period-to-period comparisons as an indicator of future performance as these comparisons may not be meaningful. Fiscal 2017 First Quarter Second Quarter Third Quarter Fourth Quarter Total Net sales $ 135,786,000 139,028,000 127,792,000 147,762,000 $ 550,368,000 Gross profit 52,108,000 53,204,000 52,461,000 60,412,000 218,185,000 Net (loss) income (2,489,000 ) 6,585,000 4,417,000 7,314,000 15,827,000 Diluted (loss) income per share (0.11 ) 0.28 0.19 0.31 0.67 Fiscal 2016 First Quarter Second Quarter Third Quarter Fourth Quarter Total Net sales $ 64,117,000 70,323,000 124,187,000 152,377,000 $ 411,004,000 Gross profit 28,202,000 29,438,000 51,391,000 62,206,000 171,237,000 Net income (loss) 1,439,000 2,476,000 (14,355,000 ) 2,702,000 (7,738,000 ) Diluted income (loss) per share 0.09 0.15 (0.89 ) 0.14 (0.46 ) * Fiscal 2015 First Quarter Second Quarter Third Quarter Fourth Quarter Total Net sales $ 76,391,000 81,802,000 71,633,000 77,463,000 $ 307,289,000 Gross profit 35,325,000 37,875,000 32,308,000 33,376,000 138,884,000 Net income 5,225,000 7,585,000 4,960,000 5,475,000 23,245,000 Diluted income per share 0.32 0.46 0.30 0.34 1.42 * The per share information is computed independently for each quarter and the full year based on the respective weighted average number of common shares outstanding. Therefore, income per share information for the full fiscal year may not equal the total of the quarters within the year.

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts and Reserves	12 Months Ended
	Jul. 31, 2017
Valuation and Qualifying Accounts [Abstract]
Valuation and Qualifying Accounts and Reserves	Schedule II COMTECH TELECOMMUNICATIONS CORP. AND SUBSIDIARIES Valuation and Qualifying Accounts and Reserves Fiscal Years Ended July 31, 2017, 2016 and 2015 Column A Column B Column C Additions Column D Column E Description Balance at beginning of period Charged to cost and expenses Charged to other accounts - describe Transfers (deductions) - describe Balance at end of period Allowance for doubtful accounts receivable: Year ended July 31, 2017 $ 1,029,000 497,000 (A) — (226,000 ) (B) $ 1,300,000 2016 1,206,000 907,000 (A) — (1,084,000 ) (B) 1,029,000 2015 627,000 764,000 (A) — (185,000 ) (B) 1,206,000 Inventory reserves: Year ended July 31, 2017 $ 16,198,000 2,900,000 (C) — (3,079,000 ) (D) $ 16,019,000 2016 16,904,000 2,780,000 (C) — (3,486,000 ) (D) 16,198,000 2015 16,309,000 2,813,000 (C) — (2,218,000 ) (D) 16,904,000 Valuation allowance for deferred tax assets: Year ended July 31, 2017 $ 9,624,000 324,000 (E) 121,000 (F) (1,436,000 ) (F) $ 8,633,000 2016 4,442,000 524,000 (E) 4,658,000 (F) — 9,624,000 2015 2,958,000 1,484,000 (E) — — 4,442,000 (A) Provision for doubtful accounts. (B) Write-off of uncollectible receivables. (C) Provision for excess and obsolete inventory. (D) Write-off of inventory. (E) Change in valuation allowance. (F) Acquisition related valuation allowance charged to (deducted) from goodwill.

Summary of Significant Accoun26

Summary of Significant Accounting and Reporting Policies (Policy)	12 Months Ended
	Jul. 31, 2017
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of Comtech Telecommunications Corp. and its subsidiaries ("Comtech," "we," "us," or "our"), all of which are wholly-owned. All significant intercompany balances and transactions have been eliminated in consolidation.
Nature of Business	Nature of Business We design, develop, produce and market innovative products, systems and services for advanced communications solutions. We conduct our business through two reportable operating segments: Commercial Solutions and Government Solutions. Our business is highly competitive and characterized by rapid technological change. Our growth and financial position depends on our ability to keep pace with such changes and developments and to respond to the sophisticated requirements of an increasing variety of electronic equipment users, among other things. Many of our competitors are substantially larger, and have significantly greater financial, marketing and operating resources and broader product lines than us. A significant technological or sales breakthrough by others, including smaller competitors or new companies, could have a material adverse effect on our business. In addition, certain of our customers have technological capabilities in our product areas and could choose to replace our products with their own. International sales expose us to certain risks, including barriers to trade, fluctuations in foreign currency exchange rates (which may make our products less price competitive), political and economic instability, availability of suitable export financing, export license requirements, tariff regulations, and other United States ("U.S.") and foreign regulations that may apply to the export of our products, as well as the generally greater difficulties of doing business abroad. We attempt to reduce the risk of doing business in foreign countries by seeking contracts denominated in U.S. dollars, advance or milestone payments, credit insurance and irrevocable letters of credit in our favor.
Revenue Recognition	Revenue Recognition Revenue is generally recognized when the earnings process is complete, upon shipment or customer acceptance. Revenue from contracts relating to the design, development or manufacture of complex electronic equipment to a buyer’s specification or to provide services relating to the performance of such contracts is generally recognized in accordance with the Financial Accounting Standards Board’s ("FASB") Accounting Standards Codification ("ASC") 605-35 "Revenue Recognition - Construction-Type and Production-Type Contracts" ("FASB ASC 605-35"). We primarily apply the percentage-of-completion method and generally recognize revenue based on the relationship of total costs incurred to total projected costs, or, alternatively, based on output measures, such as units delivered or produced. Profits expected to be realized on such contracts are based on total estimated sales for the contract compared to total estimated costs, including warranty costs, at completion of the contract. These estimates are reviewed and revised periodically throughout the lives of the contracts, and adjustments to profits resulting from such revisions are made cumulative to the date of the change. Provision for anticipated losses on uncompleted contracts is made in the period in which such losses become evident. Long-term, U.S. government, cost-reimbursable type contracts are also specifically covered by FASB ASC 605-35. We have historically demonstrated an ability to estimate contract revenues and expenses in applying the percentage-of-completion method of accounting. However, there exist inherent risks and uncertainties in estimating future revenues and expenses, particularly on larger or longer-term contracts. Changes to such estimates could have a material effect on our consolidated financial condition and results of operations. Revenues recognized in excess of amounts billable under long-term contracts accounted for under the percentage-of-completion method are recorded as unbilled receivables in the accompanying consolidated balance sheets. Unbilled receivables are billable upon various events, including the attainment of performance milestones, delivery of hardware, submission of progress bills based on time and materials, finalization of indirect rates or completion of the contract. We do not recognize revenue, or record unbilled receivables, until we receive fully funded orders. In fiscal 2017 , 75.2% and 24.8% of our consolidated U.S. government net sales were derived from firm fixed-price and cost-reimbursable type contracts, respectively. Under firm fixed-price contracts, we perform for an agreed-upon price and we can derive benefits from cost savings, but bear the risk of cost overruns. Our cost-reimbursable type contracts typically provide for reimbursement of allowable costs incurred plus a negotiated fee. Cost-plus-incentive-fee orders typically provide for sharing with the U.S. government savings accrued from orders performed for less than the target costs and costs incurred in excess of targets up to a negotiated ceiling price (which is higher than the target cost), and for the supplier to carry the entire burden of costs exceeding the negotiated ceiling price. Most government contracts have termination for convenience clauses that provide the customer with the right to terminate the contract at any time. Historically, we have not experienced material contract terminations or write-offs of unbilled receivables. We address customer acceptance provisions in assessing our ability to perform our contractual obligations under long-term contracts. Historically, we have been able to perform on our long-term contracts. Revenues from contracts that contain multiple elements that are not accounted for under the percentage-of-completion method are accounted for in accordance with FASB ASC 605-25 "Revenue Recognition — Multiple Element Arrangements" as amended by FASB Accounting Standards Update ("ASU") No. 2009-13 "Revenue Recognition (Topic 605): Multiple-Deliverable Revenue Arrangements - a Consensus of the FASB Emerging Issues Task Force," which, among other things, requires revenue to be allocated to each element based on the relative selling price method. Adoption of New Revenue Standard On August 1, 2018 (our first quarter of fiscal 2019), we are required to adopt FASB ASU No. 2014-09 "Revenue from Contracts with Customers (Topic 606)," which replaces numerous requirements in U.S. GAAP, including industry specific requirements, and provides a single revenue recognition model for contracts with customers. The core principle of the new standard is that a company should record revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. In March 2016, April 2016, May 2016 and February 2017, FASB ASU Nos. 2016-08 "Revenue from Contracts with Customers (Topic 606): Principal Versus Agent Considerations (Reporting Revenue Gross Versus Net)," 2016-10 "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing," 2016-12 "Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients" and 2017-05 "Other Income - Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets" were issued, respectively, to clarify certain implementation matters related to the new revenue standard. The effective dates for these ASUs coincide with the effective date of FASB ASU 2014-09. FASB ASU No. 2014-09 can be adopted either retrospectively to each prior reporting period presented, or as a cumulative-effect adjustment as of the date of adoption. Because of the broad scope of this new standard, it could impact our net sales and operating income across our two operating segments as well as related business processes and IT systems. We have formed a project team to perform a detailed evaluation of the operational impact of this new ASU, which transition approach to use and the overall impact of these ASUs on our consolidated financial statements and disclosures. This evaluation is ongoing and is expected to be completed shortly before our first quarter of fiscal 2019.
Cash and Cash Equivalents	Cash and Cash Equivalents Our cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and have insignificant risk of change in value as a result of changes in interest rates. Our cash and cash equivalents, as of July 31, 2017 and 2016 , amounted to $41,844,000 and $66,805,000 , respectively, and primarily consist of bank deposits and money market deposit accounts insured by the Federal Deposit Insurance Corporation. Cash equivalents are carried at cost, which approximates fair value.
Inventories	Inventories Our inventories are stated 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 inventories are reduced to their estimated net realizable value by a charge to cost of sales in the period such excess costs are determined. Our inventories are principally recorded using either average or standard costing methods. Work-in-process (including our contracts-in-progress) and finished goods inventory reflect all accumulated production costs, which are comprised of direct production costs and overhead, and is reduced by amounts recorded in cost of sales as the related revenue is recognized. Indirect costs relating to long-term contracts, which include expenses such as general and administrative, are charged to expense as incurred and are not included in our cost of sales or work-in-process (including our contracts-in-progress) and finished goods inventory.
Long-Lived Assets	Long-Lived Assets Our machinery and equipment, which are recorded at cost, are depreciated or amortized over their estimated useful lives ( three to eight years) under the straight-line method. Capitalized values of properties and leasehold improvements under leases are amortized over the life of the lease or the estimated life of the asset, whichever is less. Goodwill represents the excess cost of a business acquisition over the fair value of the net assets acquired. In accordance with FASB ASC 350 " Intangibles - Goodwill and Other " goodwill is not amortized. We periodically, at least on an annual basis in the first quarter of each fiscal year, review goodwill, considering factors such as projected cash flows and revenue and earnings multiples, to determine whether the carrying value of the goodwill is impaired. If the goodwill is deemed to be impaired, the difference between the carrying amount reflected in the consolidated financial statements and the estimated fair value is recognized as an expense in the period in which the impairment occurs. We define our reporting units to be the same as our operating segments. We performed our annual goodwill impairment assessment for fiscal 2018 on August 1, 2017 (the start of our first quarter of fiscal 2018 ). See Note (15) " Goodwill " for more information. Unless there are future indicators that the fair value of a reporting unit is more likely than not less than its carrying value, such as a significant adverse change in our future financial performance, our next impairment assessment for goodwill will be performed and completed in the first quarter of fiscal 2019 . Any impairment charges that we may record in the future could be material to our results of operations and financial condition. We assess the recoverability of the carrying value of our other long-lived assets, including identifiable intangible assets with finite useful lives, whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. We evaluate the recoverability of such assets based upon the expectations of undiscounted cash flows from such assets. If the sum of the expected future undiscounted cash flows were less than the carrying amount of the asset, a loss would be recognized for the difference between the fair value and the carrying amount.
Research and Development Costs	Research and Development Costs We charge research and development costs to operations as incurred, except in those cases in which such costs are reimbursable under customer funded contracts. In fiscal 2017 , 2016 and 2015 , we were reimbursed by customers for such activities in the amount of $27,050,000 , $17,432,000 and $9,229,000 , respectively. These amounts are not reflected in the reported research and development expenses in each of the respective periods, but are included in net sales with the related costs included in cost of sales in each of the respective periods.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. We determine the uncertain tax positions taken or expected to be taken in income tax returns in accordance with the provisions of FASB ASC 740-10-25 " Income Taxes " which prescribes a two-step evaluation process for tax positions. The first step is recognition based on a determination of whether it is more-likely-than-not that a tax position will be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The second step is to measure a tax position that meets the more-likely-than-not threshold. The tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. If a tax position does not meet the more-likely-than-not recognition threshold, the benefit of that position is not recognized in the financial statements. Our policy is to recognize interest and penalties related to uncertain tax positions in income tax expense.
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. Our basic and diluted EPS calculations for fiscal 2017 and 2016 include the impact of common shares issued from a public offering in June 2016. There were no purchases of our common stock during the fiscal years ended July 31, 2017 and 2016 . Weighted-average basic and diluted shares outstanding for the fiscal year ended July 31, 2015 reflect a reduction of 64,000 shares as a result of the repurchase of our common shares during the period. See Note (17) " Stockholders’ Equity " for more information. Weighted average stock options, RSUs and restricted stock outstanding of 1,986,000 , 2,350,000 and 570,000 shares for fiscal 2017 , 2016 and 2015 , respectively, were not included in our diluted EPS calculation because their effect would have been anti-dilutive. Our EPS calculations exclude 228,000 , 147,000 and 119,000 weighted average performance shares outstanding for fiscal 2017 , 2016 and 2015 , 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.
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 July 31, 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 5.60% , would not be materially different than its carrying value as of July 31, 2017 . As of July 31, 2017 and 2016 , other than the financial instruments discussed above, we had no other significant assets or liabilities included in our Consolidated Balance Sheets recorded at fair value, as such term is defined by FASB ASC 820.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management 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. We make significant estimates in many areas of our accounting, including but not limited to the following: long-term contracts, stock-based compensation, intangible assets including goodwill, provision for excess and obsolete inventory, allowance for doubtful accounts, warranty obligations and income taxes. Actual results may differ from those estimates.
Comprehensive Income	Comprehensive Income In accordance with FASB ASC 220 "Comprehensive Income" we report all changes in equity during a period, except those resulting from investment by owners and distribution to owners, for the period in which they are recognized. Comprehensive income is the total of net income and all other non-owner changes in equity (or other comprehensive income) such as unrealized gains/losses on securities classified as available-for-sale, foreign currency translation adjustments and minimum pension liability adjustments. Comprehensive income (loss) was the same as our net income (loss) in fiscal 2017 , 2016 and 2015 .
Adoption of New Accounting Standards and Updates	Adoption of Accounting Standards and Updates We are required to prepare our consolidated financial statements in accordance with the FASB 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 Standard Updates ("ASUs"). During fiscal 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 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 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 consolidated financial statements or disclosures. • FASB ASU No. 2016-06, which clarifies the requirements for assessing whether contingent call (put) options, that can accelerate the payment of principal on debt instruments, are clearly and closely related to their debt hosts. An entity performing the assessment under the amendments in this ASU is required to assess the embedded call (put) options solely in accordance with the Derivatives Implementation Group’s four-step decision sequence. Our early adoption of this ASU did not have any impact on our 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 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 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 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 consolidated financial statements or disclosures. • FASB ASU No. 2017-04, which simplifies the measurement of goodwill impairment by eliminating Step Two from the goodwill impairment test. Instead, impairment will be measured using the excess amount that a reporting unit's carrying value exceeds its fair value; however, any loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Our early adoption of this ASU did not have any impact on our consolidated financial statements or disclosures.

Summary of Significant Accoun27

Summary of Significant Accounting and Reporting Policies (Tables)	12 Months Ended
	Jul. 31, 2017
Accounting Policies [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: Fiscal Years Ended July 31, 2017 2016 2015 Numerator: Net income (loss) for basic calculation $ 15,827,000 (7,738,000 ) 23,245,000 Numerator for diluted calculation $ 15,827,000 (7,738,000 ) 23,245,000 Denominator: Denominator for basic calculation 23,433,000 16,972,000 16,203,000 Effect of dilutive securities: Stock-based awards 56,000 — 215,000 Denominator for diluted calculation 23,489,000 16,972,000 16,418,000

Acquisition (Tables)

Acquisition (Tables)	12 Months Ended
	Jul. 31, 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 fiscal year ended July 31, 2016 is presented as if Comtech's acquisition of TCS had occurred on August 1, 2014, and combines Comtech’s historical statement of operations for the fiscal year ended July 31, 2016 (which includes TCS's results of operations since the acquisition date of February 23, 2016) with TCS's historical statement of operations for the trailing five months ended December 31, 2015 and TCS's historical statement of operations for the stub period beginning January 1, 2016 and ended February 23, 2016. TCS's historical statement of operations for the trailing five months ended December 31, 2015 was derived by taking TCS's historical results of operations for the calendar year ended December 31, 2015 and deducting TCS's historical results of operations for the seven months ended July 31, 2015. The unaudited pro forma financial information in the table below for the fiscal year ended July 31, 2015 is presented as if Comtech's acquisition of TCS had occurred on August 1, 2014, and combines Comtech's historical statement of operations for the fiscal year ended July 31, 2015 with TCS's historical statement of operations for the trailing twelve months ended July 31, 2015. TCS's historical statement of operations for the trailing twelve months ended July 31, 2015 was derived by taking TCS's historical results of operations for the calendar year ended December 31, 2014, deducting TCS's historical results of operations for the seven months ended July 31, 2014 and adding TCS's historical results of operations for the seven months ended July 31, 2015 . (Unaudited) For the Fiscal Years Ended July 31, 2016 2015 Net sales $ 611,241,000 $ 664,315,000 Net loss (30,750,000 ) (13,299,000 ) Basic net loss per share (1.81 ) (0.82 ) Diluted net loss per share (1.81 ) (0.82 )

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Jul. 31, 2017
Accounts Receivable Additional Disclosures [Abstract]
Accounts Receivable	Accounts receivable consist of the following at July 31, 2017 and 2016 : 2017 2016 Billed receivables from commercial and international customers $ 71,404,000 90,185,000 Unbilled receivables from commercial and international customers 24,668,000 19,333,000 Billed receivables from the U.S. government and its agencies 18,497,000 21,465,000 Unbilled receivables on U.S government and its agencies 11,693,000 21,013,000 Total accounts receivable 126,262,000 151,996,000 Less allowance for doubtful accounts 1,300,000 1,029,000 Accounts receivable, net $ 124,962,000 150,967,000

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Jul. 31, 2017
Inventory Disclosure [Abstract]
Inventories	Inventories consist of the following at July 31, 2017 and 2016 : 2017 2016 Raw materials and components $ 50,569,000 54,723,000 Work-in-process and finished goods 26,053,000 32,829,000 Total inventories 76,622,000 87,552,000 Less reserve for excess and obsolete inventories 16,019,000 16,198,000 Inventories, net $ 60,603,000 71,354,000

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Jul. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant, and Equipment	Property, plant and equipment consist of the following at July 31, 2017 and 2016 : 2017 2016 Machinery and equipment $ 146,459,000 137,595,000 Leasehold improvements 13,624,000 13,784,000 160,083,000 151,379,000 Less accumulated depreciation and amortization 127,236,000 112,712,000 Property, plant and equipment, net $ 32,847,000 38,667,000

Accrued Expenses and Other Cu32

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Jul. 31, 2017
Accrued Liabilities, Current [Abstract]
Accrued expenses and other current liabilities	Accrued expenses and other current liabilities consist of the following at July 31, 2017 and 2016 : 2017 2016 Accrued wages and benefits $ 19,622,000 23,394,000 Accrued legal costs 8,402,000 32,469,000 Accrued warranty obligations 17,617,000 15,362,000 Accrued acquisition-related costs — 2,119,000 Accrued contract costs 8,644,000 8,348,000 Accrued commissions and royalties 3,600,000 3,473,000 Other 10,725,000 12,869,000 Accrued expenses and other current liabilities $ 68,610,000 98,034,000
Product warranty rollforward	Changes in our product warranty liability during the fiscal years ended July 31, 2017 and 2016 were as follows: 2017 2016 Balance at beginning of year $ 15,362,000 8,638,000 Provision for warranty obligations 5,394,000 4,264,000 Adjustment to TCS pre-acquisition contingent liability 4,200,000 7,419,000 Charges incurred (7,339,000 ) (4,959,000 ) Balance at end of year $ 17,617,000 15,362,000

Radyne Acquisition-Related Re33

Radyne Acquisition-Related Restructuring Plan (Tables)	12 Months Ended
	Jul. 31, 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 the acquisition-related restructuring liabilities	As of July 31, 2017 , the amount of the acquisition-related restructuring reserve is as follows: Cumulative Activity Through Present value of estimated facility exit costs at August 1, 2008 $ 2,100,000 Cash payments made (10,588,000 ) Cash payments received 8,600,000 Accreted interest recorded 1,829,000 Liability as of July 31, 2017 1,941,000 Amount recorded as accrued expenses and other current liabilities in the Consolidated Balance Sheet 1,535,000 Amount recorded as other liabilities in the Consolidated Balance Sheet $ 406,000
Summary of future cash payments associated with estimated facility exit costs	Future cash payments associated with our restructuring plan are summarized below: As of July 31, 2017 Future lease payments to be made $ 1,941,000 Interest expense to be accreted in future periods 212,000 Total remaining payments $ 2,153,000

Secured Credit Facility (Tables

Secured Credit Facility (Tables)	12 Months Ended
	Jul. 31, 2017
Line of Credit Facility [Abstract]
Schedule of Line of Credit Facilities	As of July 31, 2017 and 2016 amounts outstanding under our Secured Credit Facility, net, were as follows: 2017 2016 Term Loan Facility $ 139,080,000 172,647,000 Less unamortized deferred financing costs related to Term Loan Facility 4,763,000 5,515,000 Term Loan Facility, net 134,317,000 167,132,000 Revolving Loan Facility 57,405,000 83,904,000 Amount outstanding under Secured Credit Facility, net 191,722,000 251,036,000 Less current portion of long-term debt 15,494,000 11,067,000 Non-current portion of long-term debt $ 176,228,000 239,969,000

Capital Lease Obligations (Tabl

Capital Lease Obligations (Tables)	12 Months Ended
	Jul. 31, 2017
Leases [Abstract]
Schedule of Future Minimum Lease Payments for Capital Leases	Future minimum payments under capital lease obligations consisted of the following at July 31, 2017 : Fiscal 2018 $ 2,494,000 Fiscal 2019 1,492,000 Fiscal 2020 318,000 Fiscal 2021 and beyond — Total minimum lease payments 4,304,000 Less: amounts representing interest 224,000 Present value of net minimum lease payments 4,080,000 Current portion of capital lease obligations 2,309,000 Non-current portion of capital lease obligations $ 1,771,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jul. 31, 2017
Income Tax Disclosure [Abstract]
Income before provision for income taxes	Income (loss) before provision for (benefit from) income taxes consists of the following: Fiscal Years Ended July 31, 2017 2016 2015 U.S. $ 23,732,000 (7,666,000 ) 33,425,000 Foreign 1,749,000 (526,000 ) 578,000 $ 25,481,000 (8,192,000 ) 34,003,000
Provision for income taxes	The provision for (benefit from) income taxes included in the accompanying Consolidated Statements of Operations consists of the following: Fiscal Years Ended July 31, 2017 2016 2015 Federal – current $ (441,000 ) 2,297,000 12,367,000 Federal – deferred 8,399,000 (2,930,000 ) (2,342,000 ) State and local – current 608,000 408,000 931,000 State and local – deferred 659,000 (310,000 ) (25,000 ) Foreign – current 413,000 81,000 (173,000 ) Foreign – deferred 16,000 — — Provision for (benefit from) income taxes $ 9,654,000 (454,000 ) 10,758,000
Provision for income taxes differed from amounts computed by applying the U.S. Federal income tax rate	The provision for (benefit from) income taxes differed from the amounts computed by applying the U.S. Federal income tax rate as a result of the following: Fiscal Years Ended July 31, 2017 2016 2015 Amount Rate Amount Rate Amount Rate Computed “expected” tax expense $ 8,919,000 35.0 % (2,867,000 ) 35.0 % 11,901,000 35.0 % Increase (reduction) in income taxes resulting from: State and local income taxes, net of Federal benefit 1,257,000 4.9 23,000 (0.3 ) 720,000 2.1 Nondeductible stock-based compensation 78,000 0.3 68,000 (0.8 ) 86,000 0.2 Domestic production activities deduction (269,000 ) (1.1 ) (198,000 ) 2.4 (1,030,000 ) (3.0 ) Research and experimentation credits (919,000 ) (3.6 ) (1,106,000 ) 13.5 (793,000 ) (2.3 ) Acquisition-related tax contingencies — — 1,962,000 (24.0 ) — — Nondeductible transaction costs — — 1,279,000 (15.6 ) — — Foreign income taxes (151,000 ) (0.6 ) 289,000 (3.5 ) (372,000 ) (1.1 ) Other 739,000 3.0 96,000 (1.2 ) 246,000 0.7 Provision for (benefit from) income taxes $ 9,654,000 37.9 % (454,000 ) 5.5 % 10,758,000 31.6 %
Tax effects of temporary differences	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities at July 31, 2017 and 2016 are presented below: 2017 2016 Deferred tax assets: Inventory and warranty reserves $ 7,854,000 8,383,000 Compensation and commissions 3,807,000 5,842,000 Federal, state and foreign research and experimentation credits 16,286,000 16,364,000 Stock-based compensation 7,767,000 5,743,000 Acquisition-related contingent liabilities 4,687,000 12,929,000 Federal and state NOLs 19,880,000 25,760,000 Other 11,416,000 10,885,000 Less valuation allowance (8,633,000 ) (9,624,000 ) Total deferred tax assets 63,064,000 76,282,000 Deferred tax liabilities: Plant and equipment (1,309,000 ) (1,882,000 ) Intangibles (79,061,000 ) (84,198,000 ) Total deferred tax liabilities (80,370,000 ) (86,080,000 ) Net deferred tax (liabilities) assets $ (17,306,000 ) (9,798,000 )
Summary of unrecognized tax benefits	The following table summarizes the activity related to our unrecognized tax benefits for fiscal years 2017 , 2016 and 2015 (excluding interest): 2017 2016 2015 Balance at beginning of period $ 9,108,000 2,728,000 2,703,000 Increase related to current period 587,000 2,487,000 410,000 Increase related to prior periods 86,000 4,490,000 144,000 Expiration of statute of limitations (404,000 ) (580,000 ) (468,000 ) Decrease related to prior periods (791,000 ) (17,000 ) (61,000 ) Balance at end of period $ 8,586,000 9,108,000 2,728,000

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Jul. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Stock-based Awards Outstanding by Award Type	As of July 31, 2017 , the following stock-based awards, by award type, were outstanding: July 31, 2017 Stock options 1,855,875 Performance shares 252,089 RSUs and restricted stock 292,260 Share units 285,848 Total 2,686,072
Stock-based compensation for awards detailing where recorded in Consolidated Statement of Operations	Stock-based compensation for awards issued is reflected in the following line items in our Consolidated Statements of Operations: Fiscal Years Ended July 31, 2017 2016 2015 Cost of sales $ 760,000 296,000 245,000 Selling, general and administrative expenses 7,071,000 3,407,000 3,507,000 Research and development expenses 675,000 414,000 611,000 Stock-based compensation expense before income tax benefit 8,506,000 4,117,000 4,363,000 Estimated income tax benefit (3,065,000 ) (1,434,000 ) (1,523,000 ) Net stock-based compensation expense $ 5,441,000 2,683,000 2,840,000
Summary of stock-based compensation expense by award type	Stock-based compensation expense, by award type, is summarized as follows: Fiscal Years Ended July 31, 2017 2016 2015 Stock options $ 1,400,000 2,353,000 2,842,000 Performance shares 1,607,000 1,374,000 890,000 ESPP 162,000 163,000 206,000 RSUs and restricted stock 829,000 227,000 397,000 Share units 4,508,000 — 28,000 Stock-based compensation expense before income tax benefit 8,506,000 4,117,000 4,363,000 Estimated income tax benefit (3,065,000 ) (1,434,000 ) (1,523,000 ) Net stock-based compensation expense $ 5,441,000 2,683,000 2,840,000
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 Consolidated Statements of Cash Flows: Fiscal Years Ended July 31, 2017 2016 2015 Actual income tax benefit recorded for the tax deductions relating to the settlement of stock-based awards $ 372,000 196,000 1,108,000 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 290,000 168,000 960,000 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 Consolidated Statements of Cash Flows $ 82,000 28,000 148,000
Summary of the Plan's activity relating to stock options	The following table summarizes the Plan's activity: Awards (in Shares) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at July 31, 2014 2,132,896 $ 28.17 Granted 416,525 33.78 Expired/canceled (46,400 ) 30.20 Exercised (383,338 ) 27.61 Outstanding at July 31, 2015 2,119,683 29.33 Granted 552,806 27.15 Expired/canceled (396,610 ) 28.99 Exercised (19,200 ) 27.24 Outstanding at July 31, 2016 2,256,679 28.87 Expired/canceled (400,804 ) 30.15 Outstanding at July 31, 2017 1,855,875 $ 28.60 5.56 $ — Exercisable at July 31, 2017 1,261,529 $ 28.55 4.84 $ — Vested and expected to vest at July 31, 2017 1,799,732 $ 28.58 5.51 $ —
Certain weighted average assumptions used to estimate initial fair value of stock options	The estimated per-share weighted average grant-date fair value of stock options granted during fiscal 2016 and 2015 was $5.50 and $6.12 , respectively, which was determined using the Black-Scholes option pricing model, and included the following weighted average assumptions: Fiscal Years Ended July 31, 2016 2015 Expected dividend yield 4.46 % 3.55 % Expected volatility 34.44 % 28.19 % Risk-free interest rate 1.52 % 1.61 % Expected life (years) 5.15 5.44
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, 2014 180,097 $ 26.20 Granted 66,294 33.96 Converted to common stock (18,422 ) 27.79 Forfeited (3,804 ) 32.47 Outstanding at July 31, 2015 224,165 28.26 Granted 71,605 27.45 Converted to common stock (16,439 ) 26.35 Forfeited (62,118 ) 27.62 Outstanding at July 31, 2016 217,213 28.32 Granted 705,241 14.31 Converted to common stock (61,462 ) 26.63 Forfeited (30,795 ) 17.13 Outstanding at July 31, 2017 830,197 $ 16.95 $ 14,943,546 Vested at July 31, 2017 531,885 $ 18.51 $ 9,573,930 Vested and expected to vest at July 31, 2017 802,715 $ 16.96 $ 14,448,867

Customer and Geographic Infor38

Customer and Geographic Information (Tables)	12 Months Ended
	Jul. 31, 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: Fiscal Years Ended July 31, 2017 2016 2015 United States U.S. government 32.7 % 40.8 % 30.6 % Domestic 38.9 % 29.2 % 13.2 % Total United States 71.6 % 70.0 % 43.8 % International North African country 1.8 % 3.6 % 13.8 % Other international 26.6 % 26.4 % 42.4 % Total International 28.4 % 30.0 % 56.2 %

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Jul. 31, 2017
Segment Reporting [Abstract]
Segment profitability allocation methodology	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: Fiscal Year Ended July 31, 2017 Commercial Solutions Government Solutions Unallocated Total Net sales $ 330,867,000 219,501,000 — $ 550,368,000 Operating income (loss) $ 33,234,000 9,393,000 (5,585,000 ) $ 37,042,000 Net income (loss) $ 32,871,000 9,421,000 (26,465,000 ) $ 15,827,000 Provision for income taxes 258,000 — 9,396,000 9,654,000 Interest (income) and other expense (108,000 ) (34,000 ) 74,000 (68,000 ) Interest expense 213,000 6,000 11,410,000 11,629,000 Amortization of stock-based compensation — — 8,506,000 8,506,000 Amortization of intangibles 17,698,000 5,125,000 — 22,823,000 Depreciation 9,938,000 2,938,000 1,478,000 14,354,000 Settlement of intellectual property litigation — — (12,020,000 ) (12,020,000 ) Adjusted EBITDA $ 60,870,000 17,456,000 (7,621,000 ) $ 70,705,000 Purchases of property, plant and equipment $ 7,007,000 1,046,000 97,000 $ 8,150,000 Total assets at July 31, 2017 $ 606,436,000 185,234,000 40,393,000 $ 832,063,000 Fiscal Year Ended July 31, 2016 Commercial Solutions Government Solutions Unallocated Total Net sales $ 248,955,000 162,049,000 — $ 411,004,000 Operating income (loss) $ 23,255,000 23,006,000 (46,837,000 ) $ (576,000 ) Net income (loss) $ 22,785,000 23,018,000 (53,541,000 ) $ (7,738,000 ) Provision for (benefit from) income taxes 72,000 — (526,000 ) (454,000 ) Interest (income) and other expense 109,000 (11,000 ) (232,000 ) (134,000 ) Interest expense 289,000 (1,000 ) 7,462,000 7,750,000 Amortization of stock-based compensation — — 4,117,000 4,117,000 Amortization of intangibles 10,592,000 2,823,000 — 13,415,000 Depreciation 7,073,000 2,006,000 751,000 9,830,000 Acquisition plan expenses — — 21,276,000 21,276,000 Adjusted EBITDA $ 40,920,000 27,835,000 (20,693,000 ) $ 48,062,000 Purchases of property, plant and equipment $ 4,614,000 978,000 75,000 $ 5,667,000 Long-lived assets acquired in connection with the TCS acquisition $ 367,865,000 82,860,000 4,359,000 $ 455,084,000 Total assets at July 31, 2016 $ 631,936,000 226,865,000 62,395,000 $ 921,196,000 Fiscal Year Ended July 31, 2015 Commercial Solutions Government Solutions Unallocated Total Net sales $ 203,674,000 103,615,000 — $ 307,289,000 Operating income (loss) $ 20,733,000 30,004,000 (16,660,000 ) $ 34,077,000 Net income (loss) $ 20,502,000 30,033,000 (27,290,000 ) $ 23,245,000 (Benefit from) provision for income taxes (142,000 ) — 10,900,000 10,758,000 Interest (income) and other expense 92,000 (30,000 ) (467,000 ) (405,000 ) Interest expense 281,000 — 198,000 479,000 Amortization of stock-based compensation — — 4,363,000 4,363,000 Amortization of intangibles 6,211,000 — — 6,211,000 Depreciation 5,250,000 1,242,000 33,000 6,525,000 Strategic alternatives analysis expenses and other — — 585,000 585,000 Adjusted EBITDA $ 32,194,000 31,245,000 (11,678,000 ) $ 51,761,000 Purchases of property, plant and equipment $ 2,233,000 1,063,000 66,000 $ 3,362,000 Total assets at July 31, 2015 $ 233,965,000 95,314,000 144,598,000 $ 473,877,000

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Jul. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Future minimum lease payments, net of subleases	At July 31, 2017 , future minimum lease payments, net of subleases, under non-cancelable operating lease agreements are as follows: Fiscal Year: 2018 $ 12,374,000 2019 9,114,000 2020 6,742,000 2021 5,316,000 2022 4,222,000 Thereafter 7,854,000 Total $ 45,622,000

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Jul. 31, 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 for the fiscal years ended July 31, 2017 and 2016 : Commercial Solutions Government Solutions Total Balance as of July 31, 2016 $ 229,273,000 58,345,000 $ 287,618,000 Additions resulting from TCS acquisition 2,167,000 848,000 3,015,000 Balance as of July 31, 2017 $ 231,440,000 59,193,000 $ 290,633,000

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Jul. 31, 2017
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets with finite lives	Intangible assets with finite lives as of July 31, 2017 and 2016 are as follows: July 31, 2017 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.3 $ 249,831,000 41,923,000 $ 207,908,000 Technologies 12.3 82,370,000 48,623,000 33,747,000 Trademarks and other 16.4 28,894,000 8,678,000 20,216,000 Total $ 361,095,000 99,224,000 $ 261,871,000 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: 2018 $ 21,075,000 2019 17,155,000 2020 17,155,000 2021 16,196,000 2022 14,955,000

Unaudited Quarterly Financial43

Unaudited Quarterly Financial Data (Tables)	12 Months Ended
	Jul. 31, 2017
Selected Quarterly Financial Information [Abstract]
Unaudited Quarterly Financial Data	The following is a summary of unaudited quarterly operating results. Our historical results prior to February 23, 2016 do not include TCS; as such, you should not rely on period-to-period comparisons as an indicator of future performance as these comparisons may not be meaningful. Fiscal 2017 First Quarter Second Quarter Third Quarter Fourth Quarter Total Net sales $ 135,786,000 139,028,000 127,792,000 147,762,000 $ 550,368,000 Gross profit 52,108,000 53,204,000 52,461,000 60,412,000 218,185,000 Net (loss) income (2,489,000 ) 6,585,000 4,417,000 7,314,000 15,827,000 Diluted (loss) income per share (0.11 ) 0.28 0.19 0.31 0.67 Fiscal 2016 First Quarter Second Quarter Third Quarter Fourth Quarter Total Net sales $ 64,117,000 70,323,000 124,187,000 152,377,000 $ 411,004,000 Gross profit 28,202,000 29,438,000 51,391,000 62,206,000 171,237,000 Net income (loss) 1,439,000 2,476,000 (14,355,000 ) 2,702,000 (7,738,000 ) Diluted income (loss) per share 0.09 0.15 (0.89 ) 0.14 (0.46 ) * Fiscal 2015 First Quarter Second Quarter Third Quarter Fourth Quarter Total Net sales $ 76,391,000 81,802,000 71,633,000 77,463,000 $ 307,289,000 Gross profit 35,325,000 37,875,000 32,308,000 33,376,000 138,884,000 Net income 5,225,000 7,585,000 4,960,000 5,475,000 23,245,000 Diluted income per share 0.32 0.46 0.30 0.34 1.42 * The per share information is computed independently for each quarter and the full year based on the respective weighted average number of common shares outstanding. Therefore, income per share information for the full fiscal year may not equal the total of the quarters within the year.

Summary of Significant Accoun44

Summary of Significant Accounting and Reporting Policies (Narrative) (Details)	12 Months Ended
	Jul. 31, 2017USD ($)operating_segment	Jul. 31, 2016USD ($)	Jul. 31, 2015USD ($)	Jul. 31, 2014USD ($)
Number of reportable segments | operating_segment	2
Net sales from firm fixed-price contracts as a percentage of consolidated U.S. government net sales	75.20%
Net sales from cost-reimbursable contracts as a percentage of consolidated U.S. government net sales	24.80%
Cash and cash equivalents	$ 41,844,000	$ 66,805,000	$ 150,953,000	$ 154,500,000
Research and development expenses reimbursed by customers	$ 27,050,000	$ 17,432,000	$ 9,229,000
Measurement of uncertain tax position, percentage that likelihood of tax benefit being realized upon ultimate settlement must be greater than	50.00%
Non-current portion of capital lease obligations, Blended interest rate	5.60%
Minimum
Machinery and equipment, estimated useful lives	3 years
Maximum
Machinery and equipment, estimated useful lives	8 years

Summary of Significant Accoun45

Summary of Significant Accounting and Reporting Policies (Earnings Per Share) (Details) - USD ($)	3 Months Ended												12 Months Ended
	Jul. 31, 2017	Apr. 30, 2017	Jan. 31, 2017	Oct. 31, 2016	Jul. 31, 2016	Apr. 30, 2016	Jan. 31, 2016	Oct. 31, 2015	Jul. 31, 2015	Apr. 30, 2015	Jan. 31, 2015	Oct. 31, 2014	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015
Accounting Policies [Abstract]
Reduction in weighted average shares as a result of the repurchase of common shares (in shares)													0	0	64,000
Weighted average performance shares outstanding during the period that are excluded from EPS calculation													228,000	147,000	119,000
Numerator:
Net income (loss) for basic calculation	$ 7,314,000	$ 4,417,000	$ 6,585,000	$ (2,489,000)	$ 2,702,000	$ (14,355,000)	$ 2,476,000	$ 1,439,000	$ 5,475,000	$ 4,960,000	$ 7,585,000	$ 5,225,000	$ 15,827,000	$ (7,738,000)	$ 23,245,000
Numerator for diluted calculation													$ 15,827,000	$ (7,738,000)	$ 23,245,000
Denominator:
Denominator for basic calculation (in shares)													23,433,000	16,972,000	16,203,000
Effect of dilutive securities:
Stock-based awards (in shares)													56,000	0	215,000
Denominator for diluted calculation (in shares)													23,489,000	16,972,000	16,418,000
Stock-based Awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive equity-classified stock-based awards not included in calculation of diluted earnings per share (in shares)													1,986,000	2,350,000	570,000

Acquisition (Details)

Acquisition (Details) - USD ($)	Feb. 23, 2016	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015
Business Acquisition [Line Items]
Fair value of consideration transferred, net of cash acquired		$ 0	$ 280,535,000	$ 0
Repayments of debt assumed in connection with the acquisition		0	134,101,000	0
Acquisition plan expenses		0	21,276,000	$ 0
Secured Credit Facility
Business Acquisition [Line Items]
Line of credit facility, maximum borrowing capacity	$ 400,000,000
TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Preliminary aggregate purchase price	340,432,000
Enterprise value	423,629,000
Fair value of consideration transferred, net of cash acquired	280,535,000
Cash acquired from the acquisition	59,897,000
Repayments of debt assumed in connection with the acquisition	$ 134,101,000
Acquisition plan expenses		0	21,276,000
Net sales from TCS operations		$ 298,476,000	$ 151,365,000

Acquisition (Summary of Assets

Acquisition (Summary of Assets Acquired and Liabilities Assumed) (Details) - USD ($)	Feb. 23, 2016	Jul. 31, 2017	Jul. 31, 2016
Business Acquisition [Line Items]
Goodwill		$ 290,633,000	$ 287,618,000
TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
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
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
Customer relationships and backlog | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Intangible assets	$ 223,100,000
Estimated Useful Lives	21 years
Trade names | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Intangible assets	$ 20,000,000
Technology | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Intangible assets	$ 35,000,000
Minimum | Trade names | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Estimated Useful Lives	10 years
Minimum | Technology | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Estimated Useful Lives	5 years
Maximum | Trade names | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Estimated Useful Lives	20 years
Maximum | Technology | TeleCommunication Systems, Inc.
Business Acquisition [Line Items]
Estimated Useful Lives	15 years

Acquisition (Pro Forma Informat

Acquisition (Pro Forma Information) (Details) - Pro Forma - TeleCommunication Systems, Inc. - USD ($)	12 Months Ended
	Jul. 31, 2016	Jul. 31, 2015
Business Acquisition [Line Items]
Net sales	$ 611,241,000	$ 664,315,000
Net loss	$ (30,750,000)	$ (13,299,000)
Basic net loss per share (in dollars per share)	$ (1.81)	$ (0.82)
Diluted net loss per share (in dollars per share)	$ (1.81)	$ (0.82)
Elimination of sales	$ 8,601,000	$ 293,000
Reduction to capitalized software amortization	2,566,000	3,529,000
(Elimination) addition of acquisition plan expenses	(36,212,000)	35,890,000
Incremental amortization expense associated with the increase in acquired other intangible assets	7,113,000	15,662,000
Increase in interest expense	2,339,000	7,915,000
Reduction to interest income	$ 577,000	$ 705,000

Accounts Receivable (Details)

Accounts Receivable (Details)	12 Months Ended
	Jul. 31, 2017USD ($)customer	Jul. 31, 2016USD ($)customer
Total accounts receivable	$ 126,262,000	$ 151,996,000
Less: Allowance for doubtful accounts	1,300,000	1,029,000
Accounts receivable, net	$ 124,962,000	$ 150,967,000
Accounts Receivable | Customer Concentration Risk
Number of customers accounted for greater than 10% of total accounts receivable other than disclosed | customer	0	0
Minimum Percentage of Total Accounts Receivable Outstanding By One Customer	10.00%	10.00%
Accounts Receivable | Customer Concentration Risk | U.S. government
Percentage of total accounts receivable	23.90%	27.90%
Accounts Receivable | Customer Concentration Risk | North African country
Percentage of total accounts receivable		10.50%
Billed Receivables | Commercial and International Customers
Total accounts receivable	$ 71,404,000	$ 90,185,000
Billed Receivables | U.S. Government and Its Agencies
Total accounts receivable	18,497,000	21,465,000
Unbilled Receivables
Retainage included in unbilled receivables	118,000	118,000
Unbilled Receivables | Customer Concentration Risk | U.S. Prime Contractor
Unbilled receivable related to our large over-the-horizon microwave system contracts	2,995,000	6,070,000
Unbilled Receivables | Commercial and International Customers
Total accounts receivable	24,668,000	19,333,000
Unbilled Receivables | U.S. Government and Its Agencies
Total accounts receivable	$ 11,693,000	$ 21,013,000

Inventories (Details)

Inventories (Details) - USD ($)	Jul. 31, 2017	Jul. 31, 2016
Inventory Disclosure [Abstract]
Raw materials and components	$ 50,569,000	$ 54,723,000
Work-in-process and finished goods	26,053,000	32,829,000
Total inventories	76,622,000	87,552,000
Less reserve for excess and obsolete inventories	16,019,000	16,198,000
Inventories, net	60,603,000	71,354,000
Inventory directly related to long-term contracts	2,148,000	2,896,000
Inventory related to contracts from third party commercial customers who outsource their manufacturing to us	$ 1,718,000	$ 1,428,000

Property Plant and Equipment (D

Property Plant and Equipment (Details) - USD ($)	12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 160,083,000	$ 151,379,000
Less accumulated depreciation and amortization	127,236,000	112,712,000
Property, plant and equipment, net	32,847,000	38,667,000
Depreciation and amortization	14,354,000	9,830,000	$ 6,525,000
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	146,459,000	137,595,000
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 13,624,000	$ 13,784,000

Accrued Expenses and Other Cu52

Accrued Expenses and Other Current Liabilities (Details)	Jul. 31, 2017USD ($)claim	Jul. 31, 2016USD ($)	Jul. 31, 2015USD ($)
Business Acquisition [Line Items]
Accrued wages and benefits	$ 19,622,000	$ 23,394,000
Accrued legal costs	8,402,000	32,469,000
Accrued warranty obligations	17,617,000	15,362,000	$ 8,638,000
Accrued acquisition-related costs	0	2,119,000
Accrued contract costs	8,644,000	8,348,000
Accrued commissions and royalties	3,600,000	3,473,000
Other	10,725,000	12,869,000
Accrued expenses and other current liabilities	68,610,000	98,034,000
TeleCommunication Systems, Inc. | Pre-Acquisition Contingencies Related To TCS Intellectual Property
Business Acquisition [Line Items]
Accrued legal costs	$ 4,120,000	$ 28,112,000
Loss Contingency, Claims Settled, Number | claim	1
Loss Contingency, Pending Claims, Number | claim	1

Accrued Expenses and Other Cu53

Accrued Expenses and Other Current Liabilities (Product Warranty Rollforward) (Details) - USD ($)	12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016
Changes in Product Warranty Liability
Minimum coverage period of product warranty from the date of shipment	1 year
Accrued warranty obligations, as of the beginning of the period	$ 15,362,000	$ 8,638,000
Provision for warranty obligations	5,394,000	4,264,000
Adjustment to TCS pre-acquisition contingent liability	4,200,000	7,419,000
Charges incurred	(7,339,000)	(4,959,000)
Accrued warranty obligations, as of the end of the period	17,617,000	$ 15,362,000
TCS's 911 call handling software | TeleCommunication Systems, Inc.
Changes in Product Warranty Liability
Accrued warranty obligations, as of the end of the period	$ 9,909,000

Radyne Acquisition-Related Re54

Radyne Acquisition-Related Restructuring Plan - Summary of Radyne Acquisition Related Restructuring Plan (Details) - USD ($)	Jul. 31, 2017	Jul. 31, 2016	Aug. 01, 2008
Restructuring and Related Activities [Abstract]
Business acquisition restructuring costs, total estimated 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	$ 1,941,000	$ 3,327,000	$ 2,100,000

Radyne Acquisition-Related Re55

Radyne Acquisition-Related Restructuring Plan - Activity of Facility Related Exit Costs (Details) - USD ($)	12 Months Ended			108 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015	Jul. 31, 2017
Restructuring Reserve [Roll Forward]
Present value of estimated facility-related exit costs, beginning balance	$ 3,327,000
Cash payments made	(1,575,000)			$ (10,588,000)
Cash payments received				8,600,000
Accreted interest recorded	189,000	$ 278,000	$ 279,000	1,829,000
Present value of estimated facility-related exit costs, ending balance	1,941,000	$ 3,327,000		1,941,000
Amount recorded as accrued expenses and other current liabilities in the Consolidated Balance Sheet	1,535,000			1,535,000
Amount recorded as other liabilities in the Consolidated Balance Sheet	$ 406,000			$ 406,000

Radyne Acquisition-Related Re56

Radyne Acquisition-Related Restructuring Plan - Details of Future Cash Payments (Details) - USD ($)	Jul. 31, 2017	Jul. 31, 2016	Aug. 01, 2008
Restructuring and Related Activities [Abstract]
Future lease payments to be made	$ 1,941,000	$ 3,327,000	$ 2,100,000
Interest expense to be accreted in future periods	212,000
Total remaining payments	$ 2,153,000

Secured Credit Facility (Detail

Secured Credit Facility (Details)	Jun. 06, 2017USD ($)$ / shares	Jul. 31, 2017USD ($)	Jul. 31, 2016USD ($)	Jul. 31, 2015USD ($)	Feb. 23, 2016USD ($)	Oct. 31, 2014USD ($)
Line of Credit Facility [Line Items]
Repayment of long-term debt under Term Loan Facility		$ 33,567,000	$ 77,353,000	$ 0
Current portion of long-term debt		15,494,000	11,067,000
Non-current portion of long-term debt, net		176,228,000	239,969,000
Outstanding standby letters of credit at period end		3,850,000
Outstanding commercial letters of credit at period end		0
Targeted quarterly dividend per share (in usd per share) | $ / shares	$ 0.10
Secured Credit Facility
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity					$ 400,000,000
Repayments of lines of credit			97,352,000
Long-term Debt		191,722,000	251,036,000
Current portion of long-term debt		15,494,000	11,067,000
Non-current portion of long-term debt, net		176,228,000	239,969,000
Interest expense related to credit facility		$ 11,106,000	$ 6,933,000
Weighted average interest rate		4.90%	5.00%
Maximum amount of available cash on hand in leverage ratio calculation prior to the June 2017 amendment	$ 50,000,000
Committed Secured Revolving Credit Facility
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity						$ 100,000,000
Interest expense related to credit facility				$ 198,000
Term Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity					250,000,000
Repayment of long-term debt under Term Loan Facility		$ 33,567,000
Long-term debt, gross		139,080,000	$ 172,647,000
Net deferred financing cost recorded as a direct deduction of non-current portion of debt		4,763,000	5,515,000
Long-term Debt		134,317,000	167,132,000
Balloon payment paid	$ 22,500,000
Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity					150,000,000
Long-term Debt		$ 57,405,000	$ 83,904,000
Revolving Loan Facility | Letter of Credit
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity					$ 25,000,000
June 2017 Amendment To Credit Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Fixed coverage ratio		1.95
Leverage ratio		2.84
Federal Funds Effective Swap Rate | Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Basis spread on variable rate		0.50%
Adjusted LIBO Rate | Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Basis spread on variable rate		1.00%
Minimum | Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Long-term Debt		$ 31,904,000
Minimum | June 2017 Amendment To Credit Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Fixed coverage ratio		1.25
Maximum | Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Long-term Debt		$ 84,904,000
Maximum | June 2017 Amendment To Credit Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Leverage ratio		3.75
Fourth Quarter 2018 and thereafter | Maximum | June 2017 Amendment To Credit Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Leverage ratio		3

Capital Lease Obligations (Deta

Capital Lease Obligations (Details) - USD ($)	Jul. 31, 2017	Jul. 31, 2016
Leases [Abstract]
Net book value of the leased assets	$ 5,419,000	$ 8,698,000
Blended interest rate	5.60%
Capital lease assets, amount of buyout option per unit	$ 1
Fiscal 2,018	2,494,000
Fiscal 2,019	1,492,000
Fiscal 2,020	318,000
Fiscal 2021 and beyond	0
Total minimum lease payments	4,304,000
Less: amounts representing interest	224,000
Present value of net minimum lease payments	4,080,000
Current portion of capital lease obligations	2,309,000	3,592,000
Non-current portion of capital lease obligations	$ 1,771,000	$ 4,021,000

Income Taxes (Income Before Pro

Income Taxes (Income Before Provision for Income Taxes) (Details) - USD ($)	12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015
Income Tax Disclosure [Abstract]
U.S.	$ 23,732,000	$ (7,666,000)	$ 33,425,000
Foreign	1,749,000	(526,000)	578,000
Income (loss) before provision for (benefit from) income taxes	$ 25,481,000	$ (8,192,000)	$ 34,003,000

Income Taxes (Provision for Inc

Income Taxes (Provision for Income Taxes) (Details) - USD ($)	12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015
Income Tax Disclosure [Abstract]
Federal - current	$ (441,000)	$ 2,297,000	$ 12,367,000
Federal - deferred	8,399,000	(2,930,000)	(2,342,000)
State and local - current	608,000	408,000	931,000
State and local - deferred	659,000	(310,000)	(25,000)
Foreign - current	413,000	81,000	(173,000)
Foreign - deferred	16,000	0	0
Provision for (benefit from) income taxes	$ 9,654,000	$ (454,000)	$ 10,758,000

Income Taxes (Provision for I61

Income Taxes (Provision for Income Taxes Differed from Amounts Computed by the U.S. Federal Income Tax Rate) (Details) - USD ($)	12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015
Income Tax Disclosure [Abstract]
Computed expected tax expense	$ 8,919,000	$ (2,867,000)	$ 11,901,000
Computed expected tax rate	35.00%	35.00%	35.00%
State and local income taxes, net of Federal benefit	$ 1,257,000	$ 23,000	$ 720,000
State and local income taxes, net of Federal benefit effective tax rate	4.90%	(0.30%)	2.10%
Nondeductible stock-based compensation	$ 78,000	$ 68,000	$ 86,000
Effective income tax rate reconciliation, nondeductible expense, share-based compensation cost	0.30%	(0.80%)	0.20%
Domestic production activities deduction	$ (269,000)	$ (198,000)	$ (1,030,000)
Effective income tax rate reconciliation, deductions, qualified production activities	(1.10%)	2.40%	(3.00%)
Research and experimentation credits	$ (919,000)	$ (1,106,000)	$ (793,000)
Effective income tax rate reconciliation, tax credits, research	(3.60%)	13.50%	(2.30%)
Acquisition-related tax contingencies	$ 0	$ 1,962,000	$ 0
Effective income tax rate reconciliation, acquisition-related tax contingencies	0.00%	(24.00%)	0.00%
Nondeductible transaction costs	$ 0	$ 1,279,000	$ 0
Effective income tax rate reconciliation, nondeductible transaction costs	0.00%	(15.60%)	0.00%
Foreign income taxes	$ (151,000)	$ 289,000	$ (372,000)
Effective income tax rate reconciliation, foreign income tax rate differential	(0.60%)	(3.50%)	(1.10%)
Other	$ 739,000	$ 96,000	$ 246,000
Effective income tax rate reconciliation, other adjustments	3.00%	(1.20%)	0.70%
Provision for (benefit from) income taxes	$ 9,654,000	$ (454,000)	$ 10,758,000
Income tax effective tax rate, continuing operations	37.90%	5.50%	31.60%

Income Taxes (Tax Effects of Te

Income Taxes (Tax Effects of Temporary Differences) (Details) - USD ($)	Jul. 31, 2017	Jul. 31, 2016
Deferred tax assets:
Inventory and warranty reserves	$ 7,854,000	$ 8,383,000
Compensation and commissions	3,807,000	5,842,000
Federal, state and foreign research and experimentation credits	16,286,000	16,364,000
Stock-based compensation	7,767,000	5,743,000
Acquisition-related contingent liabilities	4,687,000	12,929,000
Federal and state NOLs	19,880,000	25,760,000
Other	11,416,000	10,885,000
Less valuation allowance	(8,633,000)	(9,624,000)
Total deferred tax assets	63,064,000	76,282,000
Deferred tax liabilities:
Plant and equipment	(1,309,000)	(1,882,000)
Intangibles	(79,061,000)	(84,198,000)
Total deferred tax liabilities	(80,370,000)	(86,080,000)
Net deferred tax (liabilities) assets	$ (17,306,000)	$ (9,798,000)

Income Taxes (Summary of Unreco

Income Taxes (Summary of Unrecognized Tax Benefits) (Details) - USD ($)	12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015
Activity Related to Unrecognized Tax Benefits [Roll Forward]
Beginning Balance	$ 9,108,000	$ 2,728,000	$ 2,703,000
Increase related to current period	587,000	2,487,000	410,000
Increase related to prior periods	86,000	4,490,000	144,000
Expiration of statute of limitations	(404,000)	(580,000)	(468,000)
Decrease related to prior periods	(791,000)	(17,000)	(61,000)
Ending Balance	$ 8,586,000	$ 9,108,000	$ 2,728,000

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	Jul. 31, 2017	Jul. 31, 2016
Operating Loss Carryforwards [Line Items]
Federal, state and foreign research and experimentation credits	$ 16,286,000	$ 16,364,000
Minimum taxable income in the future to fully utilize net deferred tax assets	169,100,000
Hypothetical tax benefits related to stock-based awards	16,267,000
Unrecognized Tax Benefits, Including Interest	8,681,000	9,171,000
Interest accrued relating to income taxes	95,000	63,000
Unrecognized tax benefits that would positively impact our effective tax rate, if recognized	7,727,000	8,261,000
Income Taxes Payable, Noncurrent
Operating Loss Carryforwards [Line Items]
Unrecognized Tax Benefits, Including Interest	2,515,000	2,992,000
Deferred Tax Liability Noncurrent
Operating Loss Carryforwards [Line Items]
Unrecognized Tax Benefits, Including Interest	6,166,000	$ 6,179,000
Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	48,986,000
Alternative minimum tax	2,652,000
Federal, state and foreign research and experimentation credits	9,769,000
Domestic Tax Authority | Generated From Current Fiscal Year Operations
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	464,000
Domestic Tax Authority | Xypoint
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	1,589,000
Amount of operating loss carryforward usable per year	1,401,000
Domestic Tax Authority | TeleCommunication Systems, Inc.
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	46,933,000
Amount of operating loss carryforward usable per year	23,910,000
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Federal, state and foreign research and experimentation credits	5,540,000
Valuation allowance	5,472,000
State and local operating loss carryforwards	2,735,000
Operating loss carryforwards, valuation allowance	$ 1,553,000

Stock-Based Compensation Overvi

Stock-Based Compensation Overview (Details) - shares	12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015	Jul. 31, 2014
Stock options
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of stock-based awards outstanding at period end (in shares)	1,855,875	2,256,679	2,119,683	2,132,896
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)	7,895,947
Aggregate number of stock based awards expired and canceled (in shares)	3,724,297
Aggregate number of stock-based awards exercised (in shares)	5,209,875
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of total stock-based awards outstanding (in shares)	2,686,072
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
Maximum term for incentive stock-based awards granted to stockholders who own more than 10% of the voting power	5 years
Percentage of a stockholder's voting power that limits the contractual term of an incentive stock-based award	10.00%
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of stock-based awards outstanding at period end (in shares)	1,855,875
2000 Stock Incentive Plan | Performance Shares
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of stock-based awards outstanding at period end (in shares)	252,089
2000 Stock Incentive Plan | RSUs and restricted stock
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of stock-based awards outstanding at period end (in shares)	292,260
2000 Stock Incentive Plan | Share units
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of stock-based awards outstanding at period end (in shares)	285,848
2000 Stock Incentive Plan | Stock appreciation rights (SARs)
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of stock-based awards outstanding at period end (in shares)	0	0
2001 Employee Stock Purchase Plan | Employee Stock Purchase Plan - ESPP
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 common shares reserved for issuance under employee stock purchase plan (in shares)	800,000
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)	698,739

Stock-Based Compensation Expens

Stock-Based Compensation Expenses (Details) - USD ($)	12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 8,506,000	$ 4,117,000	$ 4,363,000
Estimated Income tax benefit	(3,065,000)	(1,434,000)	(1,523,000)
Net stock-based compensation expense	5,441,000	2,683,000	2,840,000
Total remaining unrecognized compensation cost related to the unvested stock-based awards	6,569,000
Estimated forfeitures related to unvested stock-based awards	$ 759,000
Weighted average number of years net compensation cost is expected to be recognized over	2 years 8 months 12 days
Stock-based compensation capitalized and included in ending inventory	$ 12,000	51,000
Cost of Sales
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	760,000	296,000	245,000
Selling, General and Administrative Expenses
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	7,071,000	3,407,000	3,507,000
Research and Development Expense
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	675,000	414,000	611,000
Stock options
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	1,400,000	2,353,000	2,842,000
Performance Shares
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	1,607,000	1,374,000	890,000
Employee Stock Purchase Plan - ESPP
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 162,000	163,000	206,000
Discount offered to employees participating in the ESPP as a percentage of market price	15.00%
RSUs and restricted stock
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 829,000	227,000	397,000
Share units
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 4,508,000	$ 0	$ 28,000

Stock-Based Compensation Income

Stock-Based Compensation Income Tax Benefit From Stock-based Awards (Details) - USD ($)	12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015
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	$ 372,000	$ 196,000	$ 1,108,000
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	290,000	168,000	960,000
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 Consolidated Statements of Cash Flows	82,000	28,000	148,000
Net reduction to APIC and accumulated hypothetical tax benefits	$ 670,000	$ 283,000	$ 354,000

Stock-Based Compensation Stock

Stock-Based Compensation Stock Options (Details) - USD ($)	12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015
Fair Value Assumptions
Net cash provided by operating activities	$ 66,655,000	$ 14,970,000	$ 21,726,000
Stock options
Awards (In Shares)
Outstanding, Beginning Balance (in shares)	2,256,679	2,119,683	2,132,896
Granted (in shares)	0	552,806	416,525
Expired/canceled (in shares)	(400,804)	(396,610)	(46,400)
Exercised (in shares)	0	(19,200)	(383,338)
Outstanding, Ending Balance (in shares)	1,855,875	2,256,679	2,119,683
Exercisable, Ending Balance (in shares)	1,261,529
Vested and Expected to Vest, Ending Balance (in shares)	1,799,732
Weighted Average Exercise Price (Per Share)
Outstanding, Beginning Balance (in dollars per share)	$ 28.87	$ 29.33	$ 28.17
Granted (in dollars per share)		27.15	33.78
Expired/canceled (in dollars per share)	30.15	28.99	30.20
Exercised (in shares)		27.24	27.61
Outstanding, Ending Balance (in dollars per share)	28.60	$ 28.87	$ 29.33
Exercisable, Ending Balance (in dollars per share)	28.55
Vested and Expected to Vest, Ending Balance (in dollars per share)	$ 28.58
Weighted Average Remaining Contractual Term (Years)
Outstanding, Ending Balance	5 years 6 months 21 days
Exercisable, Ending Balance	4 years 10 months 1 day
Vested And Expected To Vest, Ending Balance	5 years 6 months 2 days
Aggregated Intrinsic Value
Outstanding, Ending Balance	$ 0
Exercisable, Ending Balance	0
Vested and Expected to Vest, Ending Balance	$ 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
Total intrinsic value relating to stock-based awards exercised during the period		$ 32,000	$ 2,279,000
Vested stock-based awards net settled upon exercise (in shares)		19,200	333,338
Common stock issued for net settlement of stock-based awards (in shares)		706	49,086
Per share weighted average grant date fair value of stock based awards granted (in dollars per share)		$ 5.50	$ 6.12
Fair Value Assumptions
Expected dividend yield		4.46%	3.55%
Expected volatility		34.44%	28.19%
Risk-free interest rate		1.52%	1.61%
Expected life (years)		5 years 1 month 24 days	5 years 5 months 9 days
Stock options | Stock-based Awards with Five Year Contractual Term
Additional Disclosures
Contractual term (in years)		5 years	5 years
Vesting period (in years)		3 years	3 years
Stock options | Stock-based Awards with Ten Year Contractual Term
Additional Disclosures
Contractual term (in years)		10 years	10 years
Vesting period (in years)		5 years	5 years
2000 Stock Incentive Plan | Stock options
Awards (In Shares)
Outstanding, Ending Balance (in shares)	1,855,875
2000 Stock Incentive Plan | Stock appreciation rights (SARs)
Awards (In Shares)
Outstanding, Beginning Balance (in shares)	0
Outstanding, Ending Balance (in shares)	0	0

Stock-Based Compensation Perfor

Stock-Based Compensation Performance Shares, RSUs, Restricted Stock and Share Unit Awards (Details)	Jul. 31, 2017USD ($)$ / sharesshares	Jul. 31, 2017USD ($)$ / sharesshares	Jul. 31, 2016USD ($)$ / sharesshares	Jul. 31, 2015USD ($)$ / sharesshares
Additional Disclosures
Cash payments to remit employee's minimum statutory withholding requirements related to the net settlement of stock-based awards		$ 262,000	$ 105,000	$ 473,000
Dividend Equivalents [Abstract]
Accrued during the period		273,000	155,000	$ 224,000
Carrying value at period end	$ 351,913,000	$ 351,913,000	$ 450,795,000
Performance Shares, RSUs, Restricted Stock and Share Units
Awards (In Shares)
Outstanding, Beginning Balance (in shares) | shares		217,213	224,165	180,097
Granted (in shares) | shares		705,241	71,605	66,294
Converted to common stock (in shares) | shares		(61,462)	(16,439)	(18,422)
Forfeited (in shares) | shares		(30,795)	(62,118)	(3,804)
Outstanding, Ending Balance (in shares) | shares	830,197	830,197	217,213	224,165
Vested, Ending Balance (in shares) | shares	531,885	531,885
Vested and Expected to Vest, Ending Balance (in shares) | shares	802,715	802,715
Weighted Average Grant Date Fair Value
Outstanding, Beginning Balance (in dollars per share) | $ / shares		$ 28.32	$ 28.26	$ 26.20
Granted (in dollars per share) | $ / shares		14.31	27.45	33.96
Converted to common stock (in dollars per share) | $ / shares		26.63	26.35	27.79
Forfeited (in dollars per share) | $ / shares		17.13	27.62	32.47
Outstanding, Ending Balance (in dollars per share) | $ / shares	$ 16.95	16.95	$ 28.32	$ 28.26
Vested, Ending Balance (in dollars per share) | $ / shares	18.51	18.51
Vested and Expected to Vest, Ending Balance (in dollars per share) | $ / shares	$ 16.96	$ 16.96
Aggregate Intrinsic Value
Outstanding, Ending Balance	$ 14,943,546	$ 14,943,546
Vested, Ending Balance		9,573,930
Vested and Expected to Vest, Ending Balance	$ 14,448,867	14,448,867
Additional Disclosures
Total intrinsic value relating to fully vested stock-based awards converted during the period		$ 1,039,000	$ 660,000	$ 654,000
Performance Shares | Employees | Granted prior to fiscal 2014
Additional Disclosures
Vesting period (in years)		5 years 3 months 19 days
Performance Shares | Employees | Granted since fiscal 2014
Additional Disclosures
Performance period (in years)		3 years
RSUs and restricted stock | Non-Employee Director
Additional Disclosures
Vesting period (in years)		3 years
Common stock, conversion ratio (in shares)	1	1
RSUs and restricted stock | Employees
Additional Disclosures
Vesting period (in years)		5 years
Common stock, conversion ratio (in shares)	1	1
Share units
Awards (In Shares)
Granted (in shares) | shares	278,089
Additional Disclosures
Common stock, conversion ratio (in shares)	1	1
Granted units converted into common stock | shares		744
Conversion period of fully-vested share units into common shares from grant date (in years)	1 year
Dividend Equivalents
Dividend Equivalents [Abstract]
Accrued during the period		$ 273,000	155,000	224,000
Paid during the period		176,000	23,000	$ 15,000
Carrying value at period end	$ 554,000	$ 554,000	$ 457,000

Stock-Based Compensation Subseq

Stock-Based Compensation Subsequent Events (Details) - USD ($)	2 Months Ended	12 Months Ended
	Sep. 27, 2017	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015
Subsequent Event [Line Items]
Excess income tax benefits from the settlement of share-based awards reported in Consolidated Statement of Cash Flows		$ 82,000	$ 28,000	$ 148,000
Net cash provided by operating activities		66,655,000	14,970,000	21,726,000
Net cash (used in) financing activities		(83,466,000)	187,084,000	(21,911,000)
Subsequent Event
Subsequent Event [Line Items]
Number of stock-based awards authorized for issuance (in shares)	305,734
Total unrecognized stock-based compensation, net of estimated forfeitures and assuming achievement of the pre-established performance goal at a target level, related to stock-based awards authorized for issuance.	$ 5,328,000
Subsequent Event | Performance Shares
Subsequent Event [Line Items]
Number of stock-based awards authorized for issuance (in shares)	99,620
Subsequent Event | Restricted Stock Units (RSUs)
Subsequent Event [Line Items]
Number of stock-based awards authorized for issuance (in shares)	206,114
Accounting Standards Update 2016-09, Statutory Tax Withholding Component
Subsequent Event [Line Items]
Net cash provided by operating activities		262,000	105,000	473,000
Net cash (used in) financing activities		$ (262,000)	$ (105,000)	$ (473,000)

Customer and Geographic Infor71

Customer and Geographic Information (Details)	12 Months Ended
	Jul. 31, 2017USD ($)customer	Jul. 31, 2016USD ($)customer	Jul. 31, 2015USD ($)
Customer Concentration Risk | Sales Revenue, Net
Revenue from External Customers [Line Items]
Minimum percentage of consolidated net sales sold to one customer or individual country requiring additional and separate disclosure	10.00%	10.00%
Number of customers accounted for greater than 10% of the consolidated net sales | customer	0	0
U.S. government
Revenue from External Customers [Line Items]
Percentage of revenue generated from external customer type	32.70%	40.80%	30.60%
Domestic
Revenue from External Customers [Line Items]
Percentage of revenue generated from external customer type	38.90%	29.20%	13.20%
Total United States
Revenue from External Customers [Line Items]
Percentage of revenue generated from external customer type	71.60%	70.00%	43.80%
North African country
Revenue from External Customers [Line Items]
Percentage of revenue generated from external customer type	1.80%	3.60%	13.80%
Other international
Revenue from External Customers [Line Items]
Percentage of revenue generated from external customer type	26.60%	26.40%	42.40%
Total International
Revenue from External Customers [Line Items]
Percentage of revenue generated from external customer type	28.40%	30.00%	56.20%
Sales | $	$ 156,483,000	$ 123,474,000	$ 172,651,000
U.S. Prime Contractor | Customer Concentration Risk | Sales Revenue, Net
Revenue from External Customers [Line Items]
Percentage of revenue generated from external customer type			13.50%

Segment Information (Details)

Segment Information (Details) - USD ($)	3 Months Ended												12 Months Ended
	Jul. 31, 2017	Apr. 30, 2017	Jan. 31, 2017	Oct. 31, 2016	Jul. 31, 2016	Apr. 30, 2016	Jan. 31, 2016	Oct. 31, 2015	Jul. 31, 2015	Apr. 30, 2015	Jan. 31, 2015	Oct. 31, 2014	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015	Feb. 23, 2016
Segment Reporting Information, Profit (Loss)
Net sales	$ 147,762,000	$ 127,792,000	$ 139,028,000	$ 135,786,000	$ 152,377,000	$ 124,187,000	$ 70,323,000	$ 64,117,000	$ 77,463,000	$ 71,633,000	$ 81,802,000	$ 76,391,000	$ 550,368,000	$ 411,004,000	$ 307,289,000
Operating income (loss)													37,042,000	(576,000)	34,077,000
Net income (loss)	7,314,000	$ 4,417,000	$ 6,585,000	$ (2,489,000)	2,702,000	$ (14,355,000)	$ 2,476,000	$ 1,439,000	5,475,000	$ 4,960,000	$ 7,585,000	5,225,000	15,827,000	(7,738,000)	23,245,000
Provision for income taxes													9,654,000	(454,000)	10,758,000
Interest (income) and other expense													(68,000)	(134,000)	(405,000)
Interest expense													11,629,000	7,750,000	479,000
Amortization of stock-based compensation													8,506,000	4,117,000	4,363,000
Amortization of intangibles													22,823,000	13,415,000	6,211,000
Depreciation and amortization of property, plant and equipment													14,354,000	9,830,000	6,525,000
Settlement of intellectual property litigation													(12,020,000)	0	0
Acquisition plan expenses													0	21,276,000	0
Strategic alternatives analysis expenses and other															585,000
Adjusted EBITDA													70,705,000	48,062,000	51,761,000
Purchases of property, plant and equipment													8,150,000	5,667,000	3,362,000
Long-lived assets acquired in connection with the TCS acquisition														455,084,000
Total assets	832,063,000				921,196,000				473,877,000				832,063,000	921,196,000	473,877,000
Secured Credit Facility
Segment Reporting Information, Profit (Loss)
Interest expense related to credit facility													11,106,000	6,933,000
Line of credit facility, maximum borrowing capacity																$ 400,000,000
Committed Secured Revolving Credit Facility
Segment Reporting Information, Profit (Loss)
Interest expense related to credit facility															198,000
Line of credit facility, maximum borrowing capacity												$ 100,000,000
Unallocated
Segment Reporting Information, Profit (Loss)
Net sales													0	0	0
Operating income (loss)													(5,585,000)	(46,837,000)	(16,660,000)
Net income (loss)													(26,465,000)	(53,541,000)	(27,290,000)
Provision for income taxes													9,396,000	(526,000)	10,900,000
Interest (income) and other expense													74,000	(232,000)	(467,000)
Interest expense													11,410,000	7,462,000	198,000
Amortization of stock-based compensation													8,506,000	4,117,000	4,363,000
Amortization of intangibles													0	0	0
Depreciation and amortization of property, plant and equipment													1,478,000	751,000	33,000
Settlement of intellectual property litigation													(12,020,000)
Acquisition plan expenses														21,276,000
Strategic alternatives analysis expenses and other															585,000
Adjusted EBITDA													(7,621,000)	(20,693,000)	(11,678,000)
Purchases of property, plant and equipment													97,000	75,000	66,000
Long-lived assets acquired in connection with the TCS acquisition														4,359,000
Total assets	40,393,000				62,395,000				144,598,000				40,393,000	62,395,000	144,598,000
Commercial Solutions | Operating Segments
Segment Reporting Information, Profit (Loss)
Net sales													330,867,000	248,955,000	203,674,000
Operating income (loss)													33,234,000	23,255,000	20,733,000
Net income (loss)													32,871,000	22,785,000	20,502,000
Provision for income taxes													258,000	72,000	(142,000)
Interest (income) and other expense													(108,000)	109,000	92,000
Interest expense													213,000	289,000	281,000
Amortization of stock-based compensation													0	0	0
Amortization of intangibles													17,698,000	10,592,000	6,211,000
Depreciation and amortization of property, plant and equipment													9,938,000	7,073,000	5,250,000
Settlement of intellectual property litigation													0
Acquisition plan expenses														0
Strategic alternatives analysis expenses and other															0
Adjusted EBITDA													60,870,000	40,920,000	32,194,000
Purchases of property, plant and equipment													7,007,000	4,614,000	2,233,000
Long-lived assets acquired in connection with the TCS acquisition														367,865,000
Total assets	606,436,000				631,936,000				233,965,000				606,436,000	631,936,000	233,965,000
Commercial Solutions | Intersegment Eliminations
Segment Reporting Information, Profit (Loss)
Intersegment sales													12,492,000	6,266,000	6,165,000
Government Solutions | Operating Segments
Segment Reporting Information, Profit (Loss)
Net sales													219,501,000	162,049,000	103,615,000
Operating income (loss)													9,393,000	23,006,000	30,004,000
Net income (loss)													9,421,000	23,018,000	30,033,000
Provision for income taxes													0	0	0
Interest (income) and other expense													(34,000)	(11,000)	(30,000)
Interest expense													6,000	(1,000)	0
Amortization of stock-based compensation													0	0	0
Amortization of intangibles													5,125,000	2,823,000	0
Depreciation and amortization of property, plant and equipment													2,938,000	2,006,000	1,242,000
Settlement of intellectual property litigation													0
Acquisition plan expenses														0
Strategic alternatives analysis expenses and other															0
Adjusted EBITDA													17,456,000	27,835,000	31,245,000
Purchases of property, plant and equipment													1,046,000	978,000	1,063,000
Long-lived assets acquired in connection with the TCS acquisition														82,860,000
Total assets	$ 185,234,000				$ 226,865,000				$ 95,314,000				$ 185,234,000	$ 226,865,000	$ 95,314,000

Commitments and Contingencies73

Commitments and Contingencies (Details) - USD ($)	12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015
Future Minimum Lease Payments, Net Of Subleases, Under Operating Leases
2,018	$ 12,374,000
2,019	9,114,000
2,020	6,742,000
2,021	5,316,000
2,022	4,222,000
Thereafter	7,854,000
Total	45,622,000
Lease Expense
Lease expense charged to operations	13,270,000	$ 9,100,000	$ 5,363,000
Executive Chairman
Related Party Transactions
Related party lease payments made	$ 617,000
Additional term of related party lease agreement as an option to exercise (in years)	10 years
Rent amount in next calendar year for related party lease agreement	$ 635,000
Other Matters
Loss Contingency [Abstract]
Sales value of equipment	288,000
TeleCommunication Systems, Inc. | TracBeam, LLC
Loss Contingency [Abstract]
A favorable adjustment to operating income, net of estimated legal fees, related to a final settlement of a TCS IP matter	9,979,000
TeleCommunication Systems, Inc. | CallWave Communication LLC
Loss Contingency [Abstract]
A favorable adjustment to operating income, net of estimated legal fees, related to a final settlement of a TCS IP matter	$ 2,041,000

Goodwill (Details)

Goodwill (Details)	12 Months Ended
	Jul. 31, 2017USD ($)operating_segment	Aug. 01, 2017$ / shares
Goodwill [Roll Forward]
Balance as of July 31, 2016	$ 287,618,000
Additions resulting from TCS acquisition	3,015,000
Balance as of July 31, 2017	$ 290,633,000
Number of operating segments | operating_segment	2
Commercial Solutions
Goodwill [Roll Forward]
Balance as of July 31, 2016	$ 229,273,000
Additions resulting from TCS acquisition	2,167,000
Balance as of July 31, 2017	231,440,000
Percentage of fair value in excess of carrying amount for reporting unit		17.80%
Government Solutions
Goodwill [Roll Forward]
Balance as of July 31, 2016	58,345,000
Additions resulting from TCS acquisition	848,000
Balance as of July 31, 2017	$ 59,193,000
Percentage of fair value in excess of carrying amount for reporting unit		52.90%
Common Stock
Goodwill [Roll Forward]
Share price (in usd per share) | $ / shares		$ 18.47

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 361,095,000	$ 361,095,000
Accumulated Amortization	99,224,000	76,401,000
Net Carrying Amount	261,871,000	284,694,000
Amortization of intangibles	22,823,000	$ 13,415,000	$ 6,211,000
Estimated Amortization Expense, Fiscal Year Maturity [Abstract]
2,018	21,075,000
2,019	17,155,000
2,020	17,155,000
2,021	16,196,000
2,022	$ 14,955,000
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
Accumulated Amortization	41,923,000	28,497,000
Net Carrying Amount	$ 207,908,000	$ 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
Accumulated Amortization	48,623,000	42,860,000
Net Carrying Amount	$ 33,747,000	$ 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
Accumulated Amortization	8,678,000	5,044,000
Net Carrying Amount	$ 20,216,000	$ 23,850,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	Nov. 17, 2017	Aug. 18, 2017	May 19, 2017	Feb. 17, 2017	Nov. 22, 2016	Jun. 30, 2016	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2015	Sep. 27, 2017	Jun. 07, 2017	Mar. 08, 2017	Dec. 07, 2016	Oct. 06, 2016
Class of Stock [Line Items]
Common stock issued in a public offering (in shares)						7,145,000
Common stock price per share in a public offering (in dollars per share)						$ 14
Proceeds received from equity offering						$ 95,029,000	$ 0	$ 95,029,000	$ 0
Aggregate registered amount remained available for sale of securities, including debt, under the existing shelf registration statement							74,970,000
Total issuance costs related to common stock offering								1,112,000
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs								$ 959,000
Stock Repurchase Program
Amount that remains to be expended under the current board repurchase authorization							8,664,000
Maximum amount authorized by the board of directors for the repurchase of shares of the company's common stock							$ 100,000,000
Shares acquired (in shares)							0	0
Dividends
Dividends declared											$ 0.1	$ 0.1	$ 0.10	$ 0.30
Dividends paid			$ 0.10	$ 0.10	$ 0.300
Subsequent Event
Class of Stock [Line Items]
Aggregate registered amount remained available for sale of securities, including debt, under the existing shelf registration statement										$ 74,970,000
Stock Repurchase Program
Amount that remains to be expended under the current board repurchase authorization										$ 8,664,000
Dividends
Dividends declared										$ 0.1
Dividends paid	$ 0.10	$ 0.1

Unaudited Quarterly Financial77

Unaudited Quarterly Financial Data (Details) - USD ($)	3 Months Ended												12 Months Ended
	Jul. 31, 2017	Apr. 30, 2017	Jan. 31, 2017	Oct. 31, 2016	Jul. 31, 2016	Apr. 30, 2016	Jan. 31, 2016	Oct. 31, 2015	Jul. 31, 2015	Apr. 30, 2015	Jan. 31, 2015	Oct. 31, 2014	Jul. 31, 2017	Jul. 31, 2016		Jul. 31, 2015
Selected Quarterly Financial Information [Abstract]
Net sales	$ 147,762,000	$ 127,792,000	$ 139,028,000	$ 135,786,000	$ 152,377,000	$ 124,187,000	$ 70,323,000	$ 64,117,000	$ 77,463,000	$ 71,633,000	$ 81,802,000	$ 76,391,000	$ 550,368,000	$ 411,004,000		$ 307,289,000
Gross profit	60,412,000	52,461,000	53,204,000	52,108,000	62,206,000	51,391,000	29,438,000	28,202,000	33,376,000	32,308,000	37,875,000	35,325,000	218,185,000	171,237,000		138,884,000
Net income (loss)	$ 7,314,000	$ 4,417,000	$ 6,585,000	$ (2,489,000)	$ 2,702,000	$ (14,355,000)	$ 2,476,000	$ 1,439,000	$ 5,475,000	$ 4,960,000	$ 7,585,000	$ 5,225,000	$ 15,827,000	$ (7,738,000)		$ 23,245,000
Diluted income (loss) per share (in dollars per share)	$ 0.31	$ 0.19	$ 0.28	$ (0.11)	$ 0.14	$ (0.89)	$ 0.15	$ 0.09	$ 0.34	$ 0.30	$ 0.46	$ 0.32	$ 0.67	$ (0.46)	[1]	$ 1.42
[1]	The per share information is computed independently for each quarter and the full year based on the respective weighted average number of common shares outstanding. Therefore, income per share information for the full fiscal year may not equal the total of the quarters within the year.

Valuation and Qualifying Acco78

Valuation and Qualifying Accounts and Reserves (Details) - USD ($)		12 Months Ended
		Jul. 31, 2017		Jul. 31, 2016		Jul. 31, 2015
Movement in Valuation Allowances and Reserves [Roll Forward]
Charged to cost and expenses		$ 497,000		$ 907,000		$ 764,000
Charged to cost and expenses		2,900,000		2,780,000		2,813,000
Allowance for doubtful accounts receivable:
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period		1,029,000		1,206,000		627,000
Charged to cost and expenses	[1]	497,000		907,000		764,000
Charged to other accounts - describe		0		0		0
Transfers (deductions) - describe	[2]	(226,000)		(1,084,000)		(185,000)
Balance at end of period		1,300,000		1,029,000		1,206,000
Inventory reserves:
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period		16,198,000		16,904,000		16,309,000
Charged to cost and expenses	[3]	2,900,000		2,780,000		2,813,000
Charged to other accounts - describe		0		0		0
Transfers (deductions) - describe	[4]	(3,079,000)		(3,486,000)		(2,218,000)
Balance at end of period		16,019,000		16,198,000		16,904,000
Valuation allowance for deferred tax assets:
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period		9,624,000		4,442,000		2,958,000
Charged to cost and expenses	[5]	324,000		524,000		1,484,000
Charged to other accounts - describe		121,000	[6]	4,658,000	[6]	0
Transfers (deductions) - describe		(1,436,000)	[6]	0		0
Balance at end of period		$ 8,633,000		$ 9,624,000		$ 4,442,000
[1]	Provision for doubtful accounts.
[2]	Write-off of uncollectible receivables.
[3]	Provision for excess and obsolete inventory.
[4]	Write-off of inventory.
[5]	Change in valuation allowance.
[6]	Acquisition related valuation allowance charged to (deducted) from goodwill.