Comtech Telecommunications (CMTL) 10-Q 6 Jun 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Apr. 30, 2018	Jun. 01, 2018
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Apr. 30, 2018
Current Fiscal Year End Date	--07-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,018
Entity Registrant Name	COMTECH TELECOMMUNICATIONS CORP /DE/
Entity Central Index Key	23,197
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		23,641,984

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Apr. 30, 2018	Jul. 31, 2017
Current assets:
Cash and cash equivalents	$ 44,173,000	$ 41,844,000
Accounts receivable, net	127,267,000	124,962,000
Inventories, net	76,554,000	60,603,000
Prepaid expenses and other current assets	13,912,000	13,635,000
Total current assets	261,906,000	241,044,000
Property, plant and equipment, net	30,240,000	32,847,000
Goodwill	290,633,000	290,633,000
Intangibles with finite lives, net	246,065,000	261,871,000
Deferred financing costs, net	2,420,000	3,065,000
Other assets, net	2,808,000	2,603,000
Total assets	834,072,000	832,063,000
Current liabilities:
Accounts payable	30,125,000	29,402,000
Accrued expenses and other current liabilities	66,258,000	68,610,000
Dividends payable	2,354,000	2,343,000
Customer advances and other	33,485,000	25,771,000
Current portion of long-term debt	17,211,000	15,494,000
Current portion of capital lease and other obligations	2,540,000	2,309,000
Interest payable	532,000	282,000
Total current liabilities	152,505,000	144,211,000
Non-current portion of long-term debt, net	161,856,000	176,228,000
Non-current portion of capital lease and other obligations	993,000	1,771,000
Income taxes payable	2,592,000	2,515,000
Deferred tax liability, net	6,069,000	17,306,000
Customer advances and other, non-current	7,761,000	7,227,000
Other liabilities	4,512,000	2,655,000
Total liabilities	336,288,000	351,913,000
Commitments and contingencies (See Note 18)
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 38,675,301 shares and 38,619,467 shares at April 30, 2018 and July 31, 2017, respectively	3,868,000	3,862,000
Additional paid-in capital	535,620,000	533,001,000
Retained earnings	400,145,000	385,136,000
Stockholders' equity before treasury stock	939,633,000	921,999,000
Treasury stock, at cost (15,033,317 shares at April 30, 2018 and July 31, 2017)	(441,849,000)	(441,849,000)
Total stockholders’ equity	497,784,000	480,150,000
Total liabilities and stockholders’ equity	$ 834,072,000	$ 832,063,000

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Apr. 30, 2018	Jul. 31, 2017
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)	38,675,301	38,619,467
Treasury stock, shares (in shares)	15,033,317	15,033,317

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2018	Apr. 30, 2017
Income Statement [Abstract]
Net sales	$ 147,854,000	$ 127,792,000	$ 403,154,000	$ 402,606,000
Cost of sales	85,418,000	75,331,000	242,201,000	244,833,000
Gross profit	62,436,000	52,461,000	160,953,000	157,773,000
Expenses:
Selling, general and administrative	30,410,000	25,923,000	86,100,000	89,596,000
Research and development	12,778,000	12,961,000	39,963,000	40,371,000
Amortization of intangibles	5,269,000	5,468,000	15,806,000	17,555,000
Settlement of intellectual property litigation	0	(2,041,000)	0	(12,020,000)
Total operating expenses	48,457,000	42,311,000	141,869,000	135,502,000
Operating income	13,979,000	10,150,000	19,084,000	22,271,000
Other expenses (income):
Interest expense	2,500,000	2,761,000	7,607,000	8,938,000
Interest (income) and other	198,000	88,000	189,000	12,000
Income before provision for (benefit from) income taxes	11,281,000	7,301,000	11,288,000	13,321,000
Provision for (benefit from) income taxes	3,071,000	2,884,000	(11,023,000)	4,808,000
Net income	$ 8,210,000	$ 4,417,000	$ 22,311,000	$ 8,513,000
Net income per share (See Note 4):
Basic (in dollars per share)	$ 0.34	$ 0.19	$ 0.94	$ 0.36
Diluted (in dollars per share)	$ 0.34	$ 0.19	$ 0.93	$ 0.36
Weighted average number of common shares outstanding – basic (in shares)	23,834,000	23,449,000	23,819,000	23,420,000
Weighted average number of common and common equivalent shares outstanding – diluted (in shares)	24,052,000	23,503,000	23,999,000	23,449,000
Dividends declared per issued and outstanding common share as of the applicable dividend record date (in dollars per share)	$ 0.1	$ 0.1	$ 0.3	$ 0.5

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Stockholders' Equity - USD ($)	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Treasury Stock
Beginning balance at Jul. 31, 2016	$ 470,401,000	$ 3,837,000	$ 524,797,000	$ 383,616,000	$ (441,849,000)
Common stock, beginning balance (in shares) at Jul. 31, 2016		38,367,997
Treasury stock, beginning balance (in shares) at Jul. 31, 2016					15,033,317
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	2,980,000		2,980,000
Proceeds from issuance of employee stock purchase plan shares	514,000	$ 5,000	509,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		49,694
Issuance of restricted stock	0	$ 14,000	(14,000)
Issuance of restricted stock (in shares)		144,988
Net settlement of stock-based awards	(244,000)	$ 4,000	(248,000)
Net settlement of stock-based awards (in shares)		40,354
Cash dividends declared	(11,691,000)			(11,691,000)
Accrual of dividend equivalents, net of reversal	(228,000)			(228,000)
Net income tax shortfall from settlement of stock-based awards	(240,000)		(240,000)
Reversal of deferred tax assets associated with expired and unexercised stock-based awards	(350,000)		(350,000)
Net income	8,513,000			8,513,000
Ending balance at Apr. 30, 2017	469,655,000	$ 3,860,000	527,434,000	380,210,000	$ (441,849,000)
Common stock, ending balance (in shares) at Apr. 30, 2017		38,603,033
Treasury stock, ending balance (in shares) at Apr. 30, 2017					15,033,317
Beginning balance at Jul. 31, 2017	$ 480,150,000	$ 3,862,000	533,001,000	385,136,000	$ (441,849,000)
Common stock, beginning balance (in shares) at Jul. 31, 2017	38,619,467	38,619,467
Treasury stock, beginning balance (in shares) at Jul. 31, 2017	15,033,317				15,033,317
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	$ 2,931,000		2,931,000
Proceeds from exercises of stock options	130,000		130,000
Proceeds from exercises of stock options (in shares)		4,900
Proceeds from issuance of employee stock purchase plan shares	619,000	$ 4,000	615,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		35,830
Forfeiture of restricted stock	0	$ (1,000)	1,000
Forfeiture of restricted stock (in shares)		(10,254)
Net settlement of stock-based awards	(1,055,000)	$ 3,000	(1,058,000)
Net settlement of stock-based awards (in shares)		25,358
Cash dividends declared	(7,055,000)			(7,055,000)
Accrual of dividend equivalents, net of reversal	(247,000)			(247,000)
Net income	22,311,000			22,311,000
Ending balance at Apr. 30, 2018	$ 497,784,000	$ 3,868,000	$ 535,620,000	$ 400,145,000	$ (441,849,000)
Common stock, ending balance (in shares) at Apr. 30, 2018	38,675,301	38,675,301
Treasury stock, ending balance (in shares) at Apr. 30, 2018	15,033,317				15,033,317

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Cash flows from operating activities:
Net income	$ 22,311,000	$ 8,513,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property, plant and equipment	9,833,000	10,849,000
Amortization of intangible assets with finite lives	15,806,000	17,555,000
Amortization of stock-based compensation	2,931,000	2,980,000
Amortization of deferred financing costs	1,646,000	1,450,000
Settlement of intellectual property litigation	0	(12,020,000)
Loss (gain) on disposal of property, plant and equipment	77,000	(147,000)
Provision for allowance for doubtful accounts	412,000	454,000
Provision for excess and obsolete inventory	3,659,000	1,758,000
Excess income tax benefit from stock-based awards	0	(78,000)
Deferred income tax (benefit) expense	(11,237,000)	6,606,000
Changes in assets and liabilities:
Accounts receivable	(3,786,000)	30,065,000
Inventories	(19,610,000)	2,259,000
Prepaid expenses and other current assets	722,000	(1,532,000)
Other assets	(205,000)	230,000
Accounts payable	310,000	(6,088,000)
Accrued expenses and other current liabilities	48,000	(16,588,000)
Customer advances and other	8,248,000	3,961,000
Other liabilities, non-current	(670,000)	(1,042,000)
Interest payable	250,000	(1,226,000)
Income taxes payable	(129,000)	(4,038,000)
Net cash provided by operating activities	30,616,000	43,921,000
Cash flows from investing activities:
Purchases of property, plant and equipment	(5,299,000)	(6,223,000)
Net cash used in investing activities	(5,299,000)	(6,223,000)
Cash flows from financing activities:
Repayment of long-term debt under Term Loan Facility	(14,657,000)	(7,747,000)
Cash dividends paid	(7,173,000)	(16,518,000)
Repayment of principal amounts under capital lease and other obligations	(1,853,000)	(2,739,000)
Remittance of employees' statutory tax withholdings for stock awards	(1,055,000)	(244,000)
Net borrowings (repayments) under Revolving Loan Facility	1,001,000	(18,300,000)
Proceeds from issuance of employee stock purchase plan shares	619,000	514,000
Proceeds from exercises of stock options	130,000	0
Payment of issuance costs related to equity offering	0	(626,000)
Payment of deferred financing costs	0	(104,000)
Excess income tax benefit from stock-based awards	0	78,000
Net cash used in financing activities	(22,988,000)	(45,686,000)
Net increase (decrease) in cash and cash equivalents	2,329,000	(7,988,000)
Cash and cash equivalents at beginning of period	41,844,000	66,805,000
Cash and cash equivalents at end of period	44,173,000	58,817,000
Cash paid during the period for:
Interest	5,348,000	8,584,000
Income taxes, net	345,000	2,240,000
Non-cash investing and financing activities:
Cash dividends declared but unpaid (including dividend equivalents)	2,601,000	2,570,000
Accrued additions to property, plant and equipment	1,491,000	824,000
Capital lease and other obligations incurred	1,306,000	0
(Forfeiture) issuance of restricted stock	$ (1,000)	$ 14,000

General

General	9 Months Ended
	Apr. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
General	General The accompanying condensed consolidated financial statements of Comtech Telecommunications Corp. and its subsidiaries ("Comtech," "we," "us," or "our") as of and for the three and nine months ended April 30, 2018 and 2017 are unaudited. In the opinion of management, the information furnished reflects all material adjustments (which include normal recurring adjustments) necessary for a fair presentation of the results for the unaudited interim periods. Our results of operations for such periods are not necessarily indicative of the results of operations to be expected for the full fiscal year. The preparation of our condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires us to make estimates and assumptions that affect the reported amount of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the condensed consolidated financial statements, and the reported amounts of net sales and expenses during the reported period. Actual results may differ from those estimates. Our condensed consolidated financial statements should be read in conjunction with our audited consolidated financial statements, filed with the Securities and Exchange Commission ("SEC"), for the fiscal year ended July 31, 2017 and the notes thereto contained in our Annual Report on Form 10-K, and all of our other filings with the SEC. As disclosed in more detail in Note (14) - "Segment Information," we manage our business in two reportable segments: Commercial Solutions and Government Solutions. Certain reclassifications have been made to previously reported condensed consolidated financial statements to conform to the current fiscal period presentation.

Adoption of Accounting Standard

Adoption of Accounting Standards and Updates	9 Months Ended
	Apr. 30, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Adoption of Accounting Standards and Updates	Adoption of Accounting Standards and Updates We are required to prepare our condensed consolidated financial statements in accordance with the Financial Accounting Standard Board ("FASB") Accounting Standards Codification ("ASC") which is the source for all authoritative U.S. generally accepted accounting principles, which are commonly referred to as "GAAP." The FASB ASC is subject to updates by the FASB, which are known as Accounting Standards Updates ("ASUs"). During the nine months ended April 30, 2018 , we adopted: • FASB ASU 2016-09 "Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting" ("ASU 2016-09"), which amends several aspects of the accounting for and reporting of share-based payment transactions. Our adoption of this ASU, on August 1, 2017, did not have a material impact on our condensed consolidated financial statements. See Note (12) - "Stock-Based Compensation" for further information regarding our adoption of this ASU. • FASB ASU No. 2016-15 "Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments" ("ASU 2016-15"), issued in August 2016, which amends the guidance on the following cash flow related issues: debt prepayment or debt extinguishment costs; settlement of zero-coupon and similar type debt instruments; contingent consideration payments made after a business combination; proceeds from the settlement of insurance claims (including those related to certain life insurance policies); distributions received from equity method investees; beneficial interests in securitization transactions; and cash receipts or payments with more than one class of cash flows. Our adoption of this ASU on February 1, 2018 did not have any impact on our condensed consolidated financial statements. • FASB ASU No. 2017-09 "Compensation - Stock Compensation (Topic 718)" ("ASU 2017-09"), issued in May 2017, which provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in ASC Topic 718. An entity would not be required to account for changes to the terms or conditions of a share-based payment award as a modification if there were no changes to the award’s fair value, vesting conditions and classification. Our adoption of this ASU on February 1, 2018 did not have any impact on our condensed consolidated financial statements.

Fair Value Measurements and Fin

Fair Value Measurements and Financial Instruments	9 Months Ended
	Apr. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements and Financial Instruments	Fair Value Measurements and Financial Instruments Using the fair value hierarchy described in FASB ASC 820 " Fair Value Measurements and Disclosures," we valued our cash and cash equivalents using Level 1 inputs that were based on quoted market prices. We believe that the carrying amounts of our other current financial assets (such as accounts receivable) and other current liabilities (including accounts payable, accrued expenses and the current portions of our Secured Credit Facility and favorable AT&T warranty settlement) approximate their fair values due to their short-term maturities. The fair value of the non-current portion of our Secured Credit Facility as of April 30, 2018 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 and other obligations, which currently has a blended interest rate of 6.0% , would not be materially different than its carrying value as of April 30, 2018 . The fair value of the non-current portion of our favorable AT&T warranty settlement would not be materially different than its carrying value as of as of April 30, 2018 , given our belief that the present value of such liability reflects market participants' assumptions for a similar junior, unsecured debt instrument. See Note (7) - "Accrued Expenses and Other Current Liabilities" for further discussion of the favorable AT&T warranty settlement. As of April 30, 2018 and July 31, 2017 , other than the financial instruments discussed above, we had no other significant assets or liabilities included in our Condensed Consolidated Balance Sheets recorded at fair value, as such term is defined by FASB ASC 820.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Apr. 30, 2018
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Our basic earnings per share ("EPS") is computed based on the weighted average number of common shares (including vested but unissued stock units, share units, performance shares and restricted stock units ("RSUs")), outstanding during each respective period. Our diluted EPS reflects the dilution from potential common stock issuable pursuant to the exercise of equity-classified stock-based awards, if dilutive, outstanding during each respective period. Pursuant to FASB ASC 260 " Earnings Per Share, " equity-classified stock-based awards that are subject to performance conditions are not considered in our diluted EPS calculations until the respective performance conditions have been satisfied. When calculating our diluted earnings per share, we consider 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. On August 1, 2017, we adopted ASU 2016-09, which amends several aspects of the accounting for and reporting of share-based payment transactions. As a result of our adoption of ASU 2016-09, the amount of excess tax benefits assuming exercise of in-the-money stock-based awards is no longer included in the calculation of diluted earnings per share on a prospective basis and the denominator for our diluted calculations could increase in the future as compared to prior calculations. See Note (12) - "Stock-Based Compensation" for more information on the impact of adopting ASU 2016-09. There were no purchases of our common stock during the nine months ended April 30, 2018 or 2017 . See Note (17) - "Stockholders’ Equity" for more information. Weighted average stock options, RSUs and restricted stock outstanding of 1,505,000 and 1,912,000 for the three months ended April 30, 2018 and 2017 , respectively, and 1,804,000 and 2,227,000 for the nine months ended April 30, 2018 and 2017 , respectively, were not included in our diluted EPS calculation because their effect would have been anti-dilutive. Our EPS calculations exclude 260,000 and 227,000 weighted average performance shares outstanding for the three months ended April 30, 2018 and 2017 , respectively, and 257,000 and 233,000 weighted average performance shares outstanding for the nine months ended April 30, 2018 and 2017 , respectively, as the performance conditions have not yet been satisfied. However, the compensation expense related to these awards is included in net income (the numerator) for EPS calculations for each respective period. The following table reconciles the numerators and denominators used in the basic and diluted EPS calculations: Three months ended April 30, Nine months ended April 30, 2018 2017 2018 2017 Numerator: Net income for basic calculation $ 8,210,000 4,417,000 22,311,000 8,513,000 Numerator for diluted calculation $ 8,210,000 4,417,000 22,311,000 8,513,000 Denominator: Denominator for basic calculation 23,834,000 23,449,000 23,819,000 23,420,000 Effect of dilutive securities: Stock-based awards 218,000 54,000 180,000 29,000 Denominator for diluted calculation 24,052,000 23,503,000 23,999,000 23,449,000

Accounts Receivable

Accounts Receivable	9 Months Ended
	Apr. 30, 2018
Accounts Receivable Additional Disclosures [Abstract]
Accounts Receivable	Accounts Receivable Accounts receivable consist of the following at: April 30, 2018 July 31, 2017 Billed receivables from commercial and international customers $ 72,889,000 71,404,000 Unbilled receivables from commercial and international customers 18,184,000 24,668,000 Billed receivables from the U.S. government and its agencies 22,020,000 18,497,000 Unbilled receivables from the U.S. government and its agencies 15,780,000 11,693,000 Total accounts receivable 128,873,000 126,262,000 Less allowance for doubtful accounts 1,606,000 1,300,000 Accounts receivable, net $ 127,267,000 124,962,000 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 $130,000 and $118,000 of retainage included in unbilled receivables at April 30, 2018 and July 31, 2017 , respectively, and management estimates that substantially all of the unbilled receivables at April 30, 2018 will be billed and collected within one year . Of the unbilled receivables from commercial and international customers at April 30, 2018 and July 31, 2017 , approximately $1,049,000 and $2,995,000 , respectively, relates to a large over-the-horizon microwave system contract with our large U.S. prime contractor customer (all of which related to our North African country end-customer). As of April 30, 2018 , the U.S. government (and its agencies) and Verizon Communications Inc. (through various divisions and, collectively, "Verizon") represented 29.3% and 14.5% , respectively, of total accounts receivable. As of July 31, 2017 , except for the U.S. government (and its agencies), which represented 23.9% of total accounts receivable, there were no other customers which accounted for greater than 10.0% of total accounts receivable.

Inventories

Inventories	9 Months Ended
	Apr. 30, 2018
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consist of the following at: April 30, 2018 July 31, 2017 Raw materials and components $ 55,128,000 50,569,000 Work-in-process and finished goods 37,149,000 26,053,000 Total inventories 92,277,000 76,622,000 Less reserve for excess and obsolete inventories 15,723,000 16,019,000 Inventories, net $ 76,554,000 60,603,000 As of April 30, 2018 and July 31, 2017 , the amount of inventory directly related to long-term contracts (including contracts-in-progress) was $1,008,000 and $2,148,000 , respectively. As of April 30, 2018 and July 31, 2017 , $1,722,000 and $1,718,000 , respectively, of the inventory balance above related to contracts from third party commercial customers who outsource their manufacturing to us.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	9 Months Ended
	Apr. 30, 2018
Accrued Liabilities, Current [Abstract]
Accrued Expenses and Other Current Liabilities	Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the following at: April 30, 2018 July 31, 2017 Accrued wages and benefits $ 23,720,000 19,622,000 Accrued warranty obligations 12,499,000 17,617,000 Accrued contract costs 8,705,000 8,644,000 Accrued legal costs 7,882,000 8,402,000 Accrued commissions and royalties 3,549,000 3,600,000 Other 9,903,000 10,725,000 Accrued expenses and other current liabilities $ 66,258,000 68,610,000 Accrued legal costs as of April 30, 2018 and July 31, 2017 include $3,377,000 and $4,120,000 , respectively, related to estimated costs associated with certain TeleCommunication Systems, Inc. ("TCS") intellectual property matters. The accrued potential settlement costs do not reflect the final amounts we may actually pay. Ongoing legal costs associated with defending legacy TCS intellectual property matters and the 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 (18) - "Legal Proceedings and Other Matters. " Accrued contract costs represent direct and indirect costs on contracts as well as estimates of amounts owed for invoices not yet received from vendors or reflected in accounts payable. Accrued warranty obligations relate to estimated liabilities for warranty coverage that we provide to our customers. We generally provide warranty coverage for some of our products for a period of at least one year from the date of delivery. We record a liability for estimated warranty expense based on historical claims, product failure rates, a consideration of contractual obligations, future costs to resolve software issues and other factors. Some of our product warranties are provided under long-term contracts, the costs of which are incorporated into our estimates of total contract costs. Changes in our current accrued warranty obligations during the nine months ended April 30, 2018 and 2017 were as follows: Nine months ended April 30, 2018 2017 Balance at beginning of period $ 17,617,000 15,362,000 Provision for warranty obligations 4,292,000 4,147,000 Charges incurred (6,311,000 ) (5,486,000 ) Warranty settlement and reclass (see below) (3,099,000 ) — Adjustments to TCS pre-acquisition contingent liability — 4,200,000 Balance at end of period $ 12,499,000 18,223,000 Our current accrued warranty obligations at April 30, 2018 and July 31, 2017 include $4,946,000 and $9,909,000 , respectively, of warranty obligations for a small product line that we refer to as the TCS 911 call handling software solution. This solution was licensed to customers prior to our acquisition of TCS. During the nine months ended April 30, 2018 , we entered into a full and final warranty settlement with AT&T, the largest customer/distributor of this product line, pursuant to which we issued thirty-six credits to AT&T of $153,000 which AT&T can apply on a monthly basis to purchases of solutions from us, beginning October 2017 through September 2020. As of April 30, 2018 , the total present value of these monthly credits is $3,992,000 , of which $1,553,000 is included in our current accrued warranty obligations and $2,439,000 is reflected in other liabilities (non-current) on our Condensed Consolidated Balance Sheet. In connection with this favorable settlement, during the nine months ended April 30, 2018 , we recorded a benefit to cost of sales of $660,000 .

Acquisition-Related Restructuri

Acquisition-Related Restructuring Plans	9 Months Ended
	Apr. 30, 2018
Restructuring and Related Activities [Abstract]
Acquisition-Related Restructuring Plans	Acquisition-Related Restructuring Plans Radyne In connection with our August 1, 2008 acquisition of Radyne, we adopted a restructuring plan for which we recorded $2,713,000 of estimated restructuring costs. Of this amount, $613,000 related to severance for Radyne employees which was paid in fiscal 2009. The remaining estimated amounts relate to facility exit costs and were determined as follows: At August 1, 2008 Total non-cancelable lease obligations $ 12,741,000 Less: Estimated sublease income 8,600,000 Total net estimated facility exit costs 4,141,000 Less: Interest expense to be accreted 2,041,000 Present value of estimated facility exit costs $ 2,100,000 Our total non-cancelable lease obligations were based on the actual lease term which runs from November 1, 2008 through October 31, 2018 . We estimated sublease income based on (i) the terms of a fully executed sublease agreement that expired on October 31, 2015 , and (ii) our assessment of future uncertainties relating to the commercial real estate market. Based on our assessment of commercial real estate market conditions, we currently believe that it is not probable that we will be able to sublease the facility for the remaining lease term. As such, in accordance with grandfathered accounting standards that were not incorporated into the FASB’s ASC, we recorded these costs, at fair value, as assumed liabilities as of August 1, 2008, with a corresponding increase to goodwill. As of April 30, 2018 , the amount of the acquisition-related restructuring reserve is as follows: Cumulative Present value of estimated facility exit costs at August 1, 2008 $ 2,100,000 Cash payments made (11,802,000 ) Cash payments received 8,600,000 Accreted interest recorded 1,905,000 Liability recorded as of period end as accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheet $ 803,000 As of July 31, 2017 , the present value of the estimated facility exit costs was $1,941,000 . During the nine months ended April 30, 2018 , we made cash payments of $1,214,000 . Interest accreted for the three and nine months ended April 30, 2018 and 2017 was $19,000 and $76,000 , respectively, and $44,000 and $151,000 , respectively, and is included in interest expense for each respective fiscal period. Future cash payments associated with our restructuring plan are summarized below: As of April 30, 2018 Future lease payments to be made $ 803,000 Interest expense to be accreted in future periods 136,000 Total remaining payments $ 939,000 TCS and Cost Reduction Activities 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. We continue to evaluate and implement cost reduction initiatives to reduce unnecessary spending, reduce the size and cost of our facilities and improve productivity. To date, we have incurred an immaterial amount of severance and retention costs related to our shift in strategy.

Secured Credit Facility

Secured Credit Facility	9 Months Ended
	Apr. 30, 2018
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 nine months ended April 30, 2018 and 2017 , we repaid $14,657,000 and $7,747,000 , respectively, principal amount of borrowings under the Term Loan Facility. Under the Revolving Loan Facility, we had outstanding balances ranging from $41,904,000 to $66,804,000 during the nine months ended April 30, 2018 . As of April 30, 2018 and July 31, 2017 , amounts outstanding under our Secured Credit Facility, net, were as follows: April 30, 2018 July 31, 2017 Term Loan Facility $ 124,423,000 139,080,000 Less unamortized deferred financing costs related to Term Loan Facility 3,760,000 4,763,000 Term Loan Facility, net 120,663,000 134,317,000 Revolving Loan Facility 58,404,000 57,405,000 Amount outstanding under Secured Credit Facility, net 179,067,000 191,722,000 Less current portion of long-term debt 17,211,000 15,494,000 Non-current portion of long-term debt $ 161,856,000 176,228,000 Interest expense, including amortization of deferred financing costs, recorded during the three and nine months ended April 30, 2018 and 2017 related to the Secured Credit Facility was $2,351,000 and $7,166,000 , respectively, and $2,641,000 and $8,524,000 , respectively, and reflects a blended interest rate of approximately 5.49% and 4.83% for the three months ended April 30, 2018 and 2017 , respectively, and 5.29% and 4.80% for the nine months ended April 30, 2018 and 2017 , respectively. At April 30, 2018 , we had $3,268,000 of standby letters of credit outstanding under our Secured Credit Facility, as amended, 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 trailing twelve month ("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 April 30, 2018 , our Leverage Ratio was 2.43 x TTM Consolidated EBITDA compared to the maximum allowable Leverage Ratio of 3.10 x TTM Consolidated EBITDA. During the fourth quarter of fiscal 2018, the maximum allowable Leverage Ratio will decrease to 3.00 x TTM Consolidated EBITDA, with no further reductions thereafter. Our Fixed Charge Coverage Ratio as of April 30, 2018 was 2.36 x compared to the minimum required Fixed Charge Coverage Ratio of 1.25 x. The Fixed Charge Coverage Ratio 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 and Other Obligat

Capital Lease and Other Obligations	9 Months Ended
	Apr. 30, 2018
Capital Leases [Abstract]
Capital Lease and Other Obligations	Capital Lease and Other Obligations We lease certain equipment under capital leases. As of April 30, 2018 and July 31, 2017 , the net book value of the leased assets which collateralize the capital lease and other obligations was $3,294,000 and $5,419,000 , respectively, and consisted primarily of machinery and equipment. Depreciation of leased assets is included in depreciation expense. As of April 30, 2018 , our capital lease and other obligations reflect a blended interest rate of approximately 6.0% . Our capital leases generally contain provisions whereby we can purchase the equipment at the end of the lease for a one dollar buyout. Future minimum payments under capital lease and other obligations consisted of the following at April 30, 2018 : Remainder of fiscal 2018 $ 997,000 Fiscal 2019 1,955,000 Fiscal 2020 780,000 Fiscal 2021 and beyond — Total minimum lease payments 3,732,000 Less: amounts representing interest 199,000 Present value of net minimum lease payments 3,533,000 Current portion of capital lease and other obligations 2,540,000 Non-current portion of capital lease and other obligations $ 993,000

Income Taxes

Income Taxes	9 Months Ended
	Apr. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes On December 22, 2017, H.R.1, also known as the Tax Cuts and Jobs Act ("Tax Reform"), was enacted in the U.S. Tax Reform significantly lowered the amount of our current and future income tax expense primarily due to the reduction in the U.S. statutory income tax rate from 35.0% to 21.0%. This provision went into effect on January 1, 2018 and required us to remeasure our deferred tax assets and liabilities. In fiscal 2019 and beyond, Tax Reform will result in the loss of our ability to take the domestic production activities deduction, which has been repealed, and is also likely to result in lower tax deductions for certain executive compensation expenses. For fiscal 2018, we will be subject to a 35.0% statutory income tax rate with respect to the period August 1, 2017 through December 31, 2017 and a 21.0% statutory income tax rate with respect to the period January 1, 2018 through July 31, 2018, or a blended statutory income tax rate for fiscal 2018 of approximately 27.0% . As such, our effective tax rate for accounting purposes in fiscal 2018, excluding discrete items, is now expected to approximate 27.0% . We expect to fully benefit from the lower statutory income tax rate in fiscal 2019 and thereafter. During the nine months ended April 30, 2018, we recorded an estimated net discrete tax benefit of $14,071,000 which, as a result of Tax Reform, primarily related to the remeasurement of deferred tax liabilities associated with non-deductible amortization related to intangible assets. The remeasurement was recorded pursuant to ASC 740 "Income Taxes" and SEC Staff Accounting Bulletin ("SAB") 118, using estimates based on reasonable and supportable assumptions and available information as of the reporting date. As such, we expect to finalize this net discrete tax benefit during the remainder of fiscal 2018. In addition, it is possible that the Internal Revenue Service ("IRS") will issue clarifying or interpretive guidance related to Tax Reform, which may ultimately result in a change to our estimated income tax. At April 30, 2018 and July 31, 2017 , total unrecognized tax benefits were $9,263,000 and $8,681,000 , respectively, including interest of $181,000 and $95,000 , respectively. At April 30, 2018 and July 31, 2017 , $2,592,000 and $2,515,000 , respectively, of our unrecognized tax benefits were recorded as non-current income taxes payable in our Condensed Consolidated Balance Sheets. The remaining unrecognized tax benefits of $6,671,000 and $6,166,000 at April 30, 2018 and July 31, 2017 , respectively, were presented as an offset to the associated non-current deferred tax assets in our Condensed Consolidated Balance Sheets. Of the total unrecognized tax benefits, $8,517,000 and $7,727,000 , at April 30, 2018 and July 31, 2017 , respectively, net of the reversal of the federal benefit recognized as a deferred tax asset relating to state reserves, excluding interest, would favorably impact our effective tax rate, if recognized. Unrecognized tax benefits result from income tax positions taken or expected to be taken on our income tax returns for which a tax benefit has not been recorded in our condensed consolidated financial statements. Our policy is to recognize interest and penalties relating to uncertain tax positions in income tax expense. Since November 2017, our federal income tax return for fiscal 2016 has been under audit by the IRS. The audit is ongoing and we are unaware of any proposed adjustments by the IRS. Our federal income tax return for fiscal 2015 is also subject to potential future IRS audit. None of our state income tax returns prior to fiscal 2013 are subject to audit. TCS’s federal income tax returns for tax years 2014 and 2015 and the tax period from January 1, 2016 to February 23, 2016 are subject to potential IRS audit. None of TCS’s state income tax returns prior to calendar year 2013 are subject to audit. The results of the IRS tax audit for fiscal 2016, future tax assessments or settlements could have a material adverse effect on our consolidated results of operations and financial condition.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Apr. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock Based Compensation Overview We issue stock-based awards to certain of our employees and our Board of Directors pursuant to our 2000 Stock Incentive Plan, as amended, (the "Plan") and our 2001 Employee Stock Purchase Plan (the "ESPP"), and recognize related stock-based compensation in our condensed consolidated financial statements. The Plan provides for the granting to employees and consultants of Comtech (including prospective employees and consultants): (i) incentive and non-qualified stock options, (ii) restricted stock units ("RSUs"), (iii) RSUs with performance measures (which we refer to as "performance shares"), (iv) restricted stock, (v) stock units (reserved for issuance to non-employee directors) and share units (reserved for issuance to employees) (collectively, "share units") and (vi) stock appreciation rights ("SARs"), among other types of awards. Our non-employee directors are eligible to receive non-discretionary grants of stock-based awards, subject to certain limitations. On August 1, 2017, we adopted ASU 2016-09, which amended several aspects of the accounting for and reporting of our share-based payment transactions, including: Excess tax benefits and shortfalls - ASU 2016-09 requires that all tax effects related to our share-based awards be recognized in the Condensed Consolidated 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 eliminated the concept of accumulated hypothetical tax benefits, excess tax benefits and shortfalls are no longer 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). Additionally, on a prospective basis, excess income tax benefits from the settlement of share-based awards are presented as a cash inflow from operating activities in our Condensed Consolidated Statement of Cash Flows. 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, when calculating our diluted earnings per share, 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, 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 - ASU 2016-09 now allows us, when net settling share-based awards, 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, we are required to present such payments as a cash outflow from financing activities in our Condensed Consolidated Statements of Cash Flows (as opposed to operating activities). As of April 30, 2018 , the aggregate number of shares of common stock which may be issued, pursuant to the Plan, may not exceed 10,362,500 . 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 employee purchases under the ESPP with the issuance of new shares of our common stock. As of April 30, 2018 , we had granted stock-based awards pursuant to the Plan representing the right to purchase and/or acquire an aggregate of 8,082,846 shares (net of 3,847,804 expired and canceled awards), of which an aggregate of 5,379,719 have been exercised or settled. As of April 30, 2018 , the following stock-based awards, by award type, were outstanding: Stock options 1,734,775 Performance shares 278,860 RSUs and restricted stock 421,886 Share units 267,606 Total 2,703,127 Our ESPP provides for the issuance of up to 800,000 shares of our common stock. Our ESPP is intended to provide our eligible employees the opportunity to acquire our common stock at 85% of fair market value at the date of issuance. Through April 30, 2018 , we have cumulatively issued 734,569 shares of our common stock to participating employees in connection with our ESPP. Stock-based compensation for awards issued is reflected in the following line items in our Condensed Consolidated Statements of Operations: Three months ended April 30, Nine months ended April 30, 2018 2017 2018 2017 Cost of sales $ 55,000 56,000 146,000 162,000 Selling, general and administrative expenses 976,000 862,000 2,584,000 2,591,000 Research and development expenses 73,000 73,000 201,000 227,000 Stock-based compensation expense before income tax benefit 1,104,000 991,000 2,931,000 2,980,000 Estimated income tax benefit (240,000 ) (349,000 ) (734,000 ) (1,051,000 ) Net stock-based compensation expense $ 864,000 642,000 2,197,000 1,929,000 Stock-based compensation for equity-classified awards is measured at the date of grant, based on an estimate of the fair value of the award and is generally expensed over the vesting period of the award. At April 30, 2018 , unrecognized stock-based compensation of $ 8,088,000 , net of estimated forfeitures of $ 801,000 , is expected to be recognized over a weighted average period of 2.9 years. Total stock-based compensation capitalized and included in ending inventory at both April 30, 2018 and July 31, 2017 was $12,000 . There are no liability-classified stock-based awards outstanding as of April 30, 2018 or July 31, 2017 . Stock-based compensation expense (benefit), by award type, is summarized as follows: Three months ended April 30, Nine months ended April 30, 2018 2017 2018 2017 Stock options $ 309,000 368,000 845,000 1,000,000 Performance shares 363,000 361,000 846,000 1,227,000 RSUs and restricted stock 376,000 221,000 1,150,000 633,000 ESPP 56,000 41,000 152,000 120,000 Share units — — (62,000 ) — Stock-based compensation expense before income tax benefit 1,104,000 991,000 2,931,000 2,980,000 Estimated income tax benefit (240,000 ) (349,000 ) (734,000 ) (1,051,000 ) Net stock-based compensation expense $ 864,000 642,000 2,197,000 1,929,000 ESPP stock-based compensation expense primarily relates to the 15% discount offered to participants in the ESPP. During the nine months ended April 30, 2018 , we recorded a $62,000 net benefit which primarily represents the recoupment of certain share units. The estimated income tax benefit as shown in the above table was computed using income tax rates expected to apply when the awards are settled. Such deferred tax asset was recorded net as part of our non-current deferred tax liability in our Condensed Consolidated Balance Sheet as of April 30, 2018 and July 31, 2017 . The actual income tax benefit recognized for tax reporting is based on the fair market value of our common stock at the time of settlement and can significantly differ from the estimated income tax benefit recorded for financial reporting. Stock Options The following table summarizes the Plan's activity during the nine months ended April 30, 2018 : Awards (in Shares) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at July 31, 2017 1,855,875 $ 28.60 Expired/canceled (41,040 ) 28.97 Outstanding at October 31, 2017 1,814,835 28.59 Expired/canceled (9,350 ) 29.02 Outstanding at January 31, 2018 1,805,485 28.59 Expired/canceled (2,400 ) 28.11 Exercised (68,310 ) 27.40 Outstanding at April 30, 2018 1,734,775 $ 28.64 4.80 $ 4,095,000 Exercisable at April 30, 2018 1,303,808 $ 28.64 4.29 $ 2,973,000 Vested and expected to vest at April 30, 2018 1,693,769 $ 28.61 4.76 $ 4,014,000 Stock options outstanding as of April 30, 2018 have exercise prices ranging from $ 20.90 to $ 33.94 , representing the fair market value of our common stock on the date of grant, a contractual term of five or ten years and a vesting period of three or five years. The total intrinsic value relating to stock options exercised during the three and nine months ended April 30, 2018 was $225,000 . There were no stock options exercised during the nine months ended April 30, 2017 . There were no stock options granted during the nine months ended April 30, 2018 and 2017 . During the three and nine months ended April 30, 2018 , at the election of certain holders of vested stock options, 63,410 stock options were net settled upon exercise. As a result, 4,937 net shares of our common stock were issued after reduction of shares retained to satisfy the exercise price and minimum statutory tax withholding requirements. 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, 2017 830,197 $ 16.95 Granted 307,194 18.25 Settled (100,321 ) 20.67 Forfeited (61,520 ) 18.88 Outstanding at October 31, 2017 975,550 16.86 Settled (526 ) 11.40 Forfeited (4,311 ) 15.26 Outstanding at January 31, 2018 970,713 16.86 Granted 3,212 28.37 Settled (687 ) 11.04 Forfeited (4,886 ) 15.36 Outstanding at April 30, 2018 968,352 $ 16.91 $ 29,622,000 Vested at April 30, 2018 309,853 $ 17.55 $ 9,478,000 Vested and expected to vest at April 30, 2018 933,270 $ 16.94 $ 28,549,000 The total intrinsic value relating to fully-vested awards settled during the three months ended April 30, 2018 was $17,000 . There were no fully-vested awards converted into our common stock during the three months ended April 30, 2017 . The total intrinsic value relating to fully-vested awards settled during the nine months ended April 30, 2018 and 2017 was $1,964,000 and $633,000 , respectively. Performance shares granted to employees prior to fiscal 2014 generally vest over a 5.3 year period, beginning on the date of grant once pre-established performance goals were attained, and are convertible into shares of our common stock at the time of vesting, on a one -for-one basis for no cash consideration. The performance shares granted to employees since fiscal 2014 principally vest over a three -year performance period, if pre-established performance goals are attained or as specified pursuant to the Plan and related agreements. As of April 30, 2018 , 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 granted prior to July 31, 2017 were 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. Share units granted on or after July 31, 2017 were granted to certain employees in lieu of fiscal 2017 non-equity incentive compensation and are convertible into shares of our common stock on the one -year anniversary of the grant date. Cumulatively through April 30, 2018 , 14,777 share units granted have been settled. 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, 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 settlement of the underlying shares into our common stock. During the nine months ended April 30, 2018 , we accrued $247,000 of dividend equivalents and paid out $129,000 . Accrued dividend equivalents were recorded as a reduction to retained earnings. As of April 30, 2018 and July 31, 2017 , accrued dividend equivalents were $672,000 and $554,000 , respectively. We recorded $96,000 of income tax expense in our Condensed Consolidated Statements of Operations for the nine months ended April 30, 2018 , which represents net income tax shortfalls from the settlement of stock-based awards and the reversal of deferred tax assets associated with expired and unexercised stock-based awards. During the nine months ended April 30, 2017 , net income tax shortfalls from similar items totaled $590,000 and, pursuant to prior GAAP, were recorded as a reduction to additional paid-in capital.

Customer and Geographic Informa

Customer and Geographic Information	9 Months Ended
	Apr. 30, 2018
Geographic Areas, Revenues from External Customers [Abstract]
Customer and Geographic Information	Customer and Geographic Information Sales by geography and customer type, as a percentage of consolidated net sales, are as follows: Three months ended April 30, Nine months ended April 30, 2018 2017 2018 2017 U.S. government 37.4 % 32.0 % 34.0 % 33.1 % Domestic 38.0 % 41.3 % 41.2 % 37.9 % Total United States 75.4 % 73.3 % 75.2 % 71.0 % International 24.6 % 26.7 % 24.8 % 29.0 % Total 100.0 % 100.0 % 100.0 % 100.0 % Sales to U.S. government customers include sales to the U.S. Department of Defense ("DoD"), intelligence and civilian agencies, as well as sales directly to or through prime contractors. Domestic sales include sales to commercial customers, as well as to U.S. state and local governments. Included in domestic sales, are sales to Verizon which represented 9.8% and 10.6% of consolidated net sales for the three and nine months ended April 30, 2018 , respectively. Sales to Verizon were less than 10.0% of consolidated net sales for the three and nine months ended April 30, 2017 . International sales for the three months ended April 30, 2018 and 2017 (which include sales to U.S. domestic companies for inclusion in products that are sold to international customers) were $36,316,000 and $34,131,000 , respectively. International sales for the nine months ended April 30, 2018 and 2017 (which include sales to U.S. domestic companies for inclusion in products that are sold to international customers) were $100,030,000 and $116,588,000 , respectively. Except for the U.S., no individual country (including sales to U.S. domestic companies for inclusion in products that are sold to a foreign country) represented more than 10% of consolidated net sales for the three and nine months ended April 30, 2018 and 2017 .

Segment Information

Segment Information	9 Months Ended
	Apr. 30, 2018
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 mobile satellite transceivers used on the Blue Force Tracking-1 and Blue Force Tracking-2 programs), 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 for the Commercial Solutions and Government Solutions segments do not consider any allocation of indirect expenses, including 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 expenses that relate to our Unallocated segment. 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. Any amounts shown in the Adjusted EBITDA calculation for our Commercial Solutions and Government Solutions segments are directly attributable to those segments. 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, as amended) utilized for financial covenant calculations and also may differ from the definition of EBITDA or Adjusted EBITDA used by other companies 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 to Adjusted EBITDA is presented in the tables below: Three months ended April 30, 2018 Commercial Solutions Government Solutions Unallocated Total Net sales $ 89,936,000 57,918,000 — $ 147,854,000 Operating income (loss) $ 13,282,000 6,048,000 (5,351,000 ) $ 13,979,000 Net income (loss) $ 12,938,000 5,975,000 (10,703,000 ) $ 8,210,000 Provision for income taxes 210,000 — 2,861,000 3,071,000 Interest (income) and other expense 110,000 73,000 15,000 198,000 Interest expense 24,000 — 2,476,000 2,500,000 Amortization of stock-based compensation — — 1,104,000 1,104,000 Amortization of intangibles 4,425,000 844,000 — 5,269,000 Depreciation 2,329,000 573,000 268,000 3,170,000 Adjusted EBITDA $ 20,036,000 7,465,000 (3,979,000 ) $ 23,522,000 Purchases of property, plant and equipment $ 2,140,000 217,000 106,000 $ 2,463,000 Total assets at April 30, 2018 $ 615,643,000 177,495,000 40,934,000 $ 834,072,000 Three months ended April 30, 2017 Commercial Solutions Government Solutions Unallocated Total Net sales $ 79,409,000 48,383,000 — $ 127,792,000 Operating income $ 8,633,000 1,313,000 204,000 $ 10,150,000 Net income (loss) $ 8,506,000 1,314,000 (5,403,000 ) $ 4,417,000 Provision for income taxes 27,000 — 2,857,000 2,884,000 Interest (income) and other expense 51,000 — 37,000 88,000 Interest expense 49,000 (1,000 ) 2,713,000 2,761,000 Amortization of stock-based compensation — — 991,000 991,000 Amortization of intangibles 4,425,000 1,043,000 — 5,468,000 Depreciation 2,425,000 752,000 355,000 3,532,000 Settlement of intellectual property litigation — — (2,041,000 ) (2,041,000 ) Adjusted EBITDA $ 15,483,000 3,108,000 (491,000 ) $ 18,100,000 Purchases of property, plant and equipment $ 1,893,000 179,000 4,000 $ 2,076,000 Total assets at April 30, 2017 $ 619,215,000 184,764,000 59,779,000 $ 863,758,000 Nine months ended April 30, 2018 Commercial Solutions Government Solutions Unallocated Total Net sales $ 251,874,000 151,280,000 — $ 403,154,000 Operating income (loss) $ 26,996,000 5,108,000 (13,020,000 ) $ 19,084,000 Net income (loss) $ 26,598,000 5,020,000 (9,307,000 ) $ 22,311,000 Provision for (benefit from) income taxes 209,000 — (11,232,000 ) (11,023,000 ) Interest (income) and other expense 100,000 85,000 4,000 189,000 Interest expense 89,000 3,000 7,515,000 7,607,000 Amortization of stock-based compensation — — 2,931,000 2,931,000 Amortization of intangibles 13,274,000 2,532,000 — 15,806,000 Depreciation 7,229,000 1,777,000 827,000 9,833,000 Adjusted EBITDA $ 47,499,000 9,417,000 (9,262,000 ) $ 47,654,000 Purchases of property, plant and equipment $ 4,517,000 499,000 283,000 $ 5,299,000 Total assets at April 30, 2018 $ 615,643,000 177,495,000 40,934,000 $ 834,072,000 Nine months ended April 30, 2017 Commercial Solutions Government Solutions Unallocated Total Net sales $ 237,690,000 164,916,000 — $ 402,606,000 Operating income (loss) $ 17,595,000 6,151,000 (1,475,000 ) $ 22,271,000 Net income (loss) $ 17,249,000 6,179,000 (14,915,000 ) $ 8,513,000 Provision for income taxes 185,000 — 4,623,000 4,808,000 Interest (income) and other expense (11,000 ) (26,000 ) 49,000 12,000 Interest expense 172,000 (2,000 ) 8,768,000 8,938,000 Amortization of stock-based compensation — — 2,980,000 2,980,000 Amortization of intangibles 13,274,000 4,281,000 — 17,555,000 Depreciation 7,441,000 2,255,000 1,153,000 10,849,000 Settlement of intellectual property litigation — — (12,020,000 ) (12,020,000 ) Adjusted EBITDA $ 38,310,000 12,687,000 (9,362,000 ) $ 41,635,000 Purchases of property, plant and equipment $ 5,540,000 602,000 81,000 $ 6,223,000 Total assets at April 30, 2017 $ 619,215,000 184,764,000 59,779,000 $ 863,758,000 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. Interest expense for the three and nine months ended April 30, 2018 and 2017 includes $2,351,000 and $7,166,000 , respectively, and $2,641,000 and $8,524,000 , respectively, related to our Secured Credit Facility, as amended, and includes the amortization of deferred financing costs. See Note (9) - "Secured Credit Facility" for further discussion of such debt. Intersegment sales for the three months ended April 30, 2018 and 2017 by the Commercial Solutions segment to the Government Solutions segment were $2,664,000 and $2,812,000 , respectively. Intersegment sales for the nine months ended April 30, 2018 and 2017 by the Commercial Solutions segment to the Government Solutions segment were $7,613,000 and $9,297,000 , respectively. There were nominal sales by the Government Solutions segment to the Commercial Solutions segment for these periods. All intersegment sales are eliminated in consolidation and are excluded from the tables above. Unallocated assets at April 30, 2018 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.

Goodwill

Goodwill	9 Months Ended
	Apr. 30, 2018
Goodwill [Abstract]
Goodwill	Goodwill The following table represents goodwill by reportable operating segment as of April 30, 2018 and July 31, 2017 : Commercial Solutions Government Solutions Total Goodwill $ 231,440,000 $ 59,193,000 $ 290,633,000 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 a 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 assigned to the respective reporting units could be impaired. Any impairment charges that we may record in the future could be material to our results of operation and financial condition. 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.

Intangible Assets

Intangible Assets	9 Months Ended
	Apr. 30, 2018
Finite-Lived Intangible Assets, Net [Abstract]
Intangible Assets	Intangible Assets Intangible assets with finite lives are as follows: As of April 30, 2018 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.3 $ 249,831,000 51,993,000 $ 197,838,000 Technologies 12.3 82,370,000 52,945,000 29,425,000 Trademarks and other 16.4 28,894,000 10,092,000 18,802,000 Total $ 361,095,000 115,030,000 $ 246,065,000 As of 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 The weighted average amortization period in the above table excludes fully amortized intangible assets. Amortization expense for the three months ended April 30, 2018 and 2017 was $5,269,000 and $5,468,000 , respectively. Amortization expense for the nine months ended April 30, 2018 and 2017 was $15,806,000 and $17,555,000 , respectively. 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 We review net intangible assets with finite lives for impairment when an event occurs indicating the potential for impairment. No such event has occurred during the nine months ended April 30, 2018 . We believe that the carrying values of our net intangible assets were recoverable as of April 30, 2018 . Any impairment charges that we may record in the future could be material to our results of operation and financial condition.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Apr. 30, 2018
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders’ Equity Sale of Common Stock In June 2016, the Company sold 7,145,000 shares of its common stock in a public offering at a price to the public of $14.00 per share, resulting in proceeds to the Company of $95,029,000 , net of underwriting discounts and commissions. As of April 30, 2018 and June 6, 2018 , an aggregate registered amount of $74,970,000 under the Company's existing Shelf Registration Statement filed with the SEC remains available for sale of various types of securities, including debt. Stock Repurchase Program As of April 30, 2018 and June 6, 2018 , we were authorized to repurchase up to an additional $8,664,000 of our common stock, pursuant to our current $100,000,000 stock repurchase program. Our stock repurchase program has no time restrictions and repurchases may be made in open-market or privately negotiated transactions and may be made pursuant to SEC Rule 10b5-1 trading plans. There were no repurchases made during the nine months ended April 30, 2018 or 2017 . 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 September 27, 2017, December 6, 2017 and March 7, 2018, our Board of Directors declared a dividend of $0.10 per common share, which was paid on November 17, 2017, February 16, 2018 and May 18, 2018, respectively. On June 6, 2018 , our Board of Directors declared a dividend of $0.10 per common share, payable on August 17, 2018 to stockholders of record at the close of business on July 16, 2018 . Future dividends remain subject to compliance with financial covenants under our Secured Credit Facility, as amended, as well as Board approval.

Legal Proceedings and Other Mat

Legal Proceedings and Other Matters	9 Months Ended
	Apr. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings and Other Matters	Legal Proceedings and Other Matters Legacy TCS Intellectual Property Matter - Vehicle IP In December 2009, Vehicle IP, LLC ("Vehicle IP") filed a patent infringement lawsuit in the U.S. District Court for the District of Delaware (the "District Court"), seeking monetary damages, fees and expenses and other relief from, among others, our customer Verizon Wireless ("Verizon"), based on the VZ Navigator product, and TCS is defending Verizon against Vehicle IP. In 2013, the District Court granted the defendants’ motion for summary judgment on the basis that the products in question did not infringe plaintiff’s patent. Plaintiff appealed that decision and, in 2014, the U.S. Court of Appeals for the Federal Circuit reversed the District Court's claim construction, overturned the District Court's grant of summary judgment of noninfringement, and remanded the case for further proceedings. Fact discovery and expert discovery has closed. Substantive settlement conversations have occurred but, to date, the parties have been unable to reach a settlement. As discussed in Note (7) -"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 was submitted in October 2017. TCS’s brief in response was filed on January 19, 2018. Vehicle IP's reply brief was filed on February 23, 2018. Oral argument has not yet been scheduled and an appellate ruling may take several months to a year 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 . At the time of shipment, OFAC regulations prohibited 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. Subsequently, in October 2017, U.S. sanctions with respect to Sudan were revoked. Consistent with the revocation of the Sudan Sanction Regulations ("SSR"), shipments to the Sudan Civil Aviation Authority by U.S. persons are now permissible. We are not able to predict when OFAC will complete its review, nor whether it will take any enforcement action against us in light of the recent revocation of the SSR. If OFAC determines that we have violated U.S. trade sanctions, civil and criminal penalties could apply, and 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. In May 2018, we were informed by the Office of Export Enforcement ("OEE") of the Department of Commerce ("DoC") that it was forwarding to the DoC's Office of Chief Counsel, the results of its audit of international shipments by Comtech Xicom Technology, Inc. for further review and possible determination of an administrative penalty. We fully cooperated with the OEE in their audit and, based on our self-assessment of the approximately 7,800 individual transactions audited, have determined that six ( 6 ) transactions may not have been fully in compliance with the Export Administration Regulations ("EAR"). These six ( 6 ) items, for which export licenses were not obtained, were either spares or repaired power amplifier subassembly components valued at less than $100,000 (in aggregate) and were shipped to Brazil, Italy, Russia, Thailand and the United Arab Emirates. The EAR provides an exception to the requirement to obtain an export license for the replacement of a defective or damaged component. During our self-assessment, we determined that we inadvertently did not obtain export licenses for the spares, or had evidence of the return or destruction of the defective or damaged components necessary to authorize our use of the export license exception for the replacements. Since discovering this issue, we have implemented additional controls and procedures and have increased awareness of these specific export requirements throughout the Company to help avoid similar occurrences in the future. Administrative penalties under the EAR can range from a warning letter to a denial of export privileges. Given the lapsed legal status of the Export Administration Act ("EAA") itself, administrative penalties under the EAR are currently determined pursuant to the International Emergency Economic Powers Act ("IEEPA"), which can reach the greater of twice the amount of the transaction that is the basis of the violation or approximately $300,000 per violation. We have not recorded an accrual related to a possible administrative penalty and continue to work cooperatively with the OEE. In the ordinary course of business, we include indemnification provisions in certain of our customer contracts to indemnify, hold harmless and reimburse such customers for certain losses, including but not limited to losses related to third-party claims of intellectual property infringement arising from the customer’s use of our products or services. From time to time, customers seek indemnification under these contractual arrangements and we evaluate such claims as and when they arise. We do not always agree with customers that they are entitled to indemnification and in such cases reject their indemnification claims. However, pending or future claims asserted against us by a party that we agree to indemnify could result in legal costs and damages that could have a material adverse effect on our consolidated results of operations and financial condition. There are certain other pending and threatened legal actions which arise in the normal course of business. Although the ultimate outcome of litigation is difficult to accurately predict, we believe that the outcome of these other pending and threatened actions will not have a material adverse effect on our consolidated financial condition or results of operations.

Adoption of Accounting Standa25

Adoption of Accounting Standards and Updates Adoption of Accounting Standards and Updates (Policies)	9 Months Ended
	Apr. 30, 2018
Accounting Policies [Abstract]
Adoption of Accounting Standards and Updates	Adoption of Accounting Standards and Updates We are required to prepare our condensed consolidated financial statements in accordance with the Financial Accounting Standard Board ("FASB") Accounting Standards Codification ("ASC") which is the source for all authoritative U.S. generally accepted accounting principles, which are commonly referred to as "GAAP." The FASB ASC is subject to updates by the FASB, which are known as Accounting Standards Updates ("ASUs"). During the nine months ended April 30, 2018 , we adopted: • FASB ASU 2016-09 "Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting" ("ASU 2016-09"), which amends several aspects of the accounting for and reporting of share-based payment transactions. Our adoption of this ASU, on August 1, 2017, did not have a material impact on our condensed consolidated financial statements. See Note (12) - "Stock-Based Compensation" for further information regarding our adoption of this ASU. • FASB ASU No. 2016-15 "Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments" ("ASU 2016-15"), issued in August 2016, which amends the guidance on the following cash flow related issues: debt prepayment or debt extinguishment costs; settlement of zero-coupon and similar type debt instruments; contingent consideration payments made after a business combination; proceeds from the settlement of insurance claims (including those related to certain life insurance policies); distributions received from equity method investees; beneficial interests in securitization transactions; and cash receipts or payments with more than one class of cash flows. Our adoption of this ASU on February 1, 2018 did not have any impact on our condensed consolidated financial statements. • FASB ASU No. 2017-09 "Compensation - Stock Compensation (Topic 718)" ("ASU 2017-09"), issued in May 2017, which provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in ASC Topic 718. An entity would not be required to account for changes to the terms or conditions of a share-based payment award as a modification if there were no changes to the award’s fair value, vesting conditions and classification. Our adoption of this ASU on February 1, 2018 did not have any impact on our condensed consolidated financial statements.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Apr. 30, 2018
Earnings Per Share [Abstract]
Schedule of numerators and denominators used in basic and diluted EPS calculations	The following table reconciles the numerators and denominators used in the basic and diluted EPS calculations: Three months ended April 30, Nine months ended April 30, 2018 2017 2018 2017 Numerator: Net income for basic calculation $ 8,210,000 4,417,000 22,311,000 8,513,000 Numerator for diluted calculation $ 8,210,000 4,417,000 22,311,000 8,513,000 Denominator: Denominator for basic calculation 23,834,000 23,449,000 23,819,000 23,420,000 Effect of dilutive securities: Stock-based awards 218,000 54,000 180,000 29,000 Denominator for diluted calculation 24,052,000 23,503,000 23,999,000 23,449,000

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
	Apr. 30, 2018
Accounts Receivable Additional Disclosures [Abstract]
Accounts receivable	Accounts receivable consist of the following at: April 30, 2018 July 31, 2017 Billed receivables from commercial and international customers $ 72,889,000 71,404,000 Unbilled receivables from commercial and international customers 18,184,000 24,668,000 Billed receivables from the U.S. government and its agencies 22,020,000 18,497,000 Unbilled receivables from the U.S. government and its agencies 15,780,000 11,693,000 Total accounts receivable 128,873,000 126,262,000 Less allowance for doubtful accounts 1,606,000 1,300,000 Accounts receivable, net $ 127,267,000 124,962,000

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Apr. 30, 2018
Inventory Disclosure [Abstract]
Inventories	Inventories consist of the following at: April 30, 2018 July 31, 2017 Raw materials and components $ 55,128,000 50,569,000 Work-in-process and finished goods 37,149,000 26,053,000 Total inventories 92,277,000 76,622,000 Less reserve for excess and obsolete inventories 15,723,000 16,019,000 Inventories, net $ 76,554,000 60,603,000

Accrued Expenses and Other Cu29

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended
	Apr. 30, 2018
Accrued Liabilities, Current [Abstract]
Accrued expenses and other current liabilities	Accrued expenses and other current liabilities consist of the following at: April 30, 2018 July 31, 2017 Accrued wages and benefits $ 23,720,000 19,622,000 Accrued warranty obligations 12,499,000 17,617,000 Accrued contract costs 8,705,000 8,644,000 Accrued legal costs 7,882,000 8,402,000 Accrued commissions and royalties 3,549,000 3,600,000 Other 9,903,000 10,725,000 Accrued expenses and other current liabilities $ 66,258,000 68,610,000
Schedule of changes in current accrued warranty obligations	Changes in our current accrued warranty obligations during the nine months ended April 30, 2018 and 2017 were as follows: Nine months ended April 30, 2018 2017 Balance at beginning of period $ 17,617,000 15,362,000 Provision for warranty obligations 4,292,000 4,147,000 Charges incurred (6,311,000 ) (5,486,000 ) Warranty settlement and reclass (see below) (3,099,000 ) — Adjustments to TCS pre-acquisition contingent liability — 4,200,000 Balance at end of period $ 12,499,000 18,223,000

Acquisition-Related Restructu30

Acquisition-Related Restructuring Plan (Tables)	9 Months Ended
	Apr. 30, 2018
Restructuring and Related Activities [Abstract]
Determination of estimated facility exit costs table	The remaining estimated amounts relate to facility exit costs and were determined as follows: At August 1, 2008 Total non-cancelable lease obligations $ 12,741,000 Less: Estimated sublease income 8,600,000 Total net estimated facility exit costs 4,141,000 Less: Interest expense to be accreted 2,041,000 Present value of estimated facility exit costs $ 2,100,000
Summary of acquisition-related restructuring liabilities	As of April 30, 2018 , the amount of the acquisition-related restructuring reserve is as follows: Cumulative Present value of estimated facility exit costs at August 1, 2008 $ 2,100,000 Cash payments made (11,802,000 ) Cash payments received 8,600,000 Accreted interest recorded 1,905,000 Liability recorded as of period end as accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheet $ 803,000
Summary of future cash payments associated with estimated facility exit costs	Future cash payments associated with our restructuring plan are summarized below: As of April 30, 2018 Future lease payments to be made $ 803,000 Interest expense to be accreted in future periods 136,000 Total remaining payments $ 939,000

Secured Credit Facility (Tables

Secured Credit Facility (Tables)	9 Months Ended
	Apr. 30, 2018
Line of Credit Facility [Abstract]
Schedule of Line of Credit Facilities	As of April 30, 2018 and July 31, 2017 , amounts outstanding under our Secured Credit Facility, net, were as follows: April 30, 2018 July 31, 2017 Term Loan Facility $ 124,423,000 139,080,000 Less unamortized deferred financing costs related to Term Loan Facility 3,760,000 4,763,000 Term Loan Facility, net 120,663,000 134,317,000 Revolving Loan Facility 58,404,000 57,405,000 Amount outstanding under Secured Credit Facility, net 179,067,000 191,722,000 Less current portion of long-term debt 17,211,000 15,494,000 Non-current portion of long-term debt $ 161,856,000 176,228,000

Capital Lease and Other Oblig32

Capital Lease and Other Obligations (Tables)	9 Months Ended
	Apr. 30, 2018
Capital Leases [Abstract]
Schedule of Future Minimum Lease Payments for Capital Lease and Other Obligations	Future minimum payments under capital lease and other obligations consisted of the following at April 30, 2018 : Remainder of fiscal 2018 $ 997,000 Fiscal 2019 1,955,000 Fiscal 2020 780,000 Fiscal 2021 and beyond — Total minimum lease payments 3,732,000 Less: amounts representing interest 199,000 Present value of net minimum lease payments 3,533,000 Current portion of capital lease and other obligations 2,540,000 Non-current portion of capital lease and other obligations $ 993,000

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Apr. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Stock-based Awards Outstanding by Award Type	As of April 30, 2018 , the following stock-based awards, by award type, were outstanding: Stock options 1,734,775 Performance shares 278,860 RSUs and restricted stock 421,886 Share units 267,606 Total 2,703,127
Stock-based compensation for awards detailing where recorded in Condensed Consolidated Statement of Operations	Stock-based compensation for awards issued is reflected in the following line items in our Condensed Consolidated Statements of Operations: Three months ended April 30, Nine months ended April 30, 2018 2017 2018 2017 Cost of sales $ 55,000 56,000 146,000 162,000 Selling, general and administrative expenses 976,000 862,000 2,584,000 2,591,000 Research and development expenses 73,000 73,000 201,000 227,000 Stock-based compensation expense before income tax benefit 1,104,000 991,000 2,931,000 2,980,000 Estimated income tax benefit (240,000 ) (349,000 ) (734,000 ) (1,051,000 ) Net stock-based compensation expense $ 864,000 642,000 2,197,000 1,929,000
Summary of net stock-based compensation expense by award type	Stock-based compensation expense (benefit), by award type, is summarized as follows: Three months ended April 30, Nine months ended April 30, 2018 2017 2018 2017 Stock options $ 309,000 368,000 845,000 1,000,000 Performance shares 363,000 361,000 846,000 1,227,000 RSUs and restricted stock 376,000 221,000 1,150,000 633,000 ESPP 56,000 41,000 152,000 120,000 Share units — — (62,000 ) — Stock-based compensation expense before income tax benefit 1,104,000 991,000 2,931,000 2,980,000 Estimated income tax benefit (240,000 ) (349,000 ) (734,000 ) (1,051,000 ) Net stock-based compensation expense $ 864,000 642,000 2,197,000 1,929,000
Summary of the Plan's activity relating to stock options	The following table summarizes the Plan's activity during the nine months ended April 30, 2018 : Awards (in Shares) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at July 31, 2017 1,855,875 $ 28.60 Expired/canceled (41,040 ) 28.97 Outstanding at October 31, 2017 1,814,835 28.59 Expired/canceled (9,350 ) 29.02 Outstanding at January 31, 2018 1,805,485 28.59 Expired/canceled (2,400 ) 28.11 Exercised (68,310 ) 27.40 Outstanding at April 30, 2018 1,734,775 $ 28.64 4.80 $ 4,095,000 Exercisable at April 30, 2018 1,303,808 $ 28.64 4.29 $ 2,973,000 Vested and expected to vest at April 30, 2018 1,693,769 $ 28.61 4.76 $ 4,014,000
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, 2017 830,197 $ 16.95 Granted 307,194 18.25 Settled (100,321 ) 20.67 Forfeited (61,520 ) 18.88 Outstanding at October 31, 2017 975,550 16.86 Settled (526 ) 11.40 Forfeited (4,311 ) 15.26 Outstanding at January 31, 2018 970,713 16.86 Granted 3,212 28.37 Settled (687 ) 11.04 Forfeited (4,886 ) 15.36 Outstanding at April 30, 2018 968,352 $ 16.91 $ 29,622,000 Vested at April 30, 2018 309,853 $ 17.55 $ 9,478,000 Vested and expected to vest at April 30, 2018 933,270 $ 16.94 $ 28,549,000

Customer and Geographic Infor34

Customer and Geographic Information (Tables)	9 Months Ended
	Apr. 30, 2018
Geographic Areas, Revenues from External Customers [Abstract]
Schedule of net sales, as a percentage, by geography and customer type	Sales by geography and customer type, as a percentage of consolidated net sales, are as follows: Three months ended April 30, Nine months ended April 30, 2018 2017 2018 2017 U.S. government 37.4 % 32.0 % 34.0 % 33.1 % Domestic 38.0 % 41.3 % 41.2 % 37.9 % Total United States 75.4 % 73.3 % 75.2 % 71.0 % International 24.6 % 26.7 % 24.8 % 29.0 % Total 100.0 % 100.0 % 100.0 % 100.0 %

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Apr. 30, 2018
Segment Reporting [Abstract]
Segment information	Operating segment information, along with a reconciliation of segment net income (loss) and consolidated net income to Adjusted EBITDA is presented in the tables below: Three months ended April 30, 2018 Commercial Solutions Government Solutions Unallocated Total Net sales $ 89,936,000 57,918,000 — $ 147,854,000 Operating income (loss) $ 13,282,000 6,048,000 (5,351,000 ) $ 13,979,000 Net income (loss) $ 12,938,000 5,975,000 (10,703,000 ) $ 8,210,000 Provision for income taxes 210,000 — 2,861,000 3,071,000 Interest (income) and other expense 110,000 73,000 15,000 198,000 Interest expense 24,000 — 2,476,000 2,500,000 Amortization of stock-based compensation — — 1,104,000 1,104,000 Amortization of intangibles 4,425,000 844,000 — 5,269,000 Depreciation 2,329,000 573,000 268,000 3,170,000 Adjusted EBITDA $ 20,036,000 7,465,000 (3,979,000 ) $ 23,522,000 Purchases of property, plant and equipment $ 2,140,000 217,000 106,000 $ 2,463,000 Total assets at April 30, 2018 $ 615,643,000 177,495,000 40,934,000 $ 834,072,000 Three months ended April 30, 2017 Commercial Solutions Government Solutions Unallocated Total Net sales $ 79,409,000 48,383,000 — $ 127,792,000 Operating income $ 8,633,000 1,313,000 204,000 $ 10,150,000 Net income (loss) $ 8,506,000 1,314,000 (5,403,000 ) $ 4,417,000 Provision for income taxes 27,000 — 2,857,000 2,884,000 Interest (income) and other expense 51,000 — 37,000 88,000 Interest expense 49,000 (1,000 ) 2,713,000 2,761,000 Amortization of stock-based compensation — — 991,000 991,000 Amortization of intangibles 4,425,000 1,043,000 — 5,468,000 Depreciation 2,425,000 752,000 355,000 3,532,000 Settlement of intellectual property litigation — — (2,041,000 ) (2,041,000 ) Adjusted EBITDA $ 15,483,000 3,108,000 (491,000 ) $ 18,100,000 Purchases of property, plant and equipment $ 1,893,000 179,000 4,000 $ 2,076,000 Total assets at April 30, 2017 $ 619,215,000 184,764,000 59,779,000 $ 863,758,000 Nine months ended April 30, 2018 Commercial Solutions Government Solutions Unallocated Total Net sales $ 251,874,000 151,280,000 — $ 403,154,000 Operating income (loss) $ 26,996,000 5,108,000 (13,020,000 ) $ 19,084,000 Net income (loss) $ 26,598,000 5,020,000 (9,307,000 ) $ 22,311,000 Provision for (benefit from) income taxes 209,000 — (11,232,000 ) (11,023,000 ) Interest (income) and other expense 100,000 85,000 4,000 189,000 Interest expense 89,000 3,000 7,515,000 7,607,000 Amortization of stock-based compensation — — 2,931,000 2,931,000 Amortization of intangibles 13,274,000 2,532,000 — 15,806,000 Depreciation 7,229,000 1,777,000 827,000 9,833,000 Adjusted EBITDA $ 47,499,000 9,417,000 (9,262,000 ) $ 47,654,000 Purchases of property, plant and equipment $ 4,517,000 499,000 283,000 $ 5,299,000 Total assets at April 30, 2018 $ 615,643,000 177,495,000 40,934,000 $ 834,072,000 Nine months ended April 30, 2017 Commercial Solutions Government Solutions Unallocated Total Net sales $ 237,690,000 164,916,000 — $ 402,606,000 Operating income (loss) $ 17,595,000 6,151,000 (1,475,000 ) $ 22,271,000 Net income (loss) $ 17,249,000 6,179,000 (14,915,000 ) $ 8,513,000 Provision for income taxes 185,000 — 4,623,000 4,808,000 Interest (income) and other expense (11,000 ) (26,000 ) 49,000 12,000 Interest expense 172,000 (2,000 ) 8,768,000 8,938,000 Amortization of stock-based compensation — — 2,980,000 2,980,000 Amortization of intangibles 13,274,000 4,281,000 — 17,555,000 Depreciation 7,441,000 2,255,000 1,153,000 10,849,000 Settlement of intellectual property litigation — — (12,020,000 ) (12,020,000 ) Adjusted EBITDA $ 38,310,000 12,687,000 (9,362,000 ) $ 41,635,000 Purchases of property, plant and equipment $ 5,540,000 602,000 81,000 $ 6,223,000 Total assets at April 30, 2017 $ 619,215,000 184,764,000 59,779,000 $ 863,758,000

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Apr. 30, 2018
Goodwill [Abstract]
Schedule of goodwill by segment	The following table represents goodwill by reportable operating segment as of April 30, 2018 and July 31, 2017 : Commercial Solutions Government Solutions Total Goodwill $ 231,440,000 $ 59,193,000 $ 290,633,000

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Apr. 30, 2018
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets with finite lives	Intangible assets with finite lives are as follows: As of April 30, 2018 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.3 $ 249,831,000 51,993,000 $ 197,838,000 Technologies 12.3 82,370,000 52,945,000 29,425,000 Trademarks and other 16.4 28,894,000 10,092,000 18,802,000 Total $ 361,095,000 115,030,000 $ 246,065,000 As of 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
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

General Narrative (Details)

General Narrative (Details)	9 Months Ended
	Apr. 30, 2018operating_segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	2

Fair Value Measurements and F39

Fair Value Measurements and Financial Instruments (Details)	Apr. 30, 2018
Fair Value Disclosures [Abstract]
Non-current portion of capital lease and other obligations, a blended interest rate (percent)	6.00%

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2018	Apr. 30, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average performance shares outstanding during the period that are excluded from EPS Calculation (in shares)	260,000	227,000	257,000	233,000
Numerator:
Net income for basic calculation	$ 8,210,000	$ 4,417,000	$ 22,311,000	$ 8,513,000
Numerator for diluted calculation	$ 8,210,000	$ 4,417,000	$ 22,311,000	$ 8,513,000
Denominator:
Denominator for basic calculation (in shares)	23,834,000	23,449,000	23,819,000	23,420,000
Effect of dilutive securities: Stock-based awards (in shares)	218,000	54,000	180,000	29,000
Denominator for diluted calculation (in shares)	24,052,000	23,503,000	23,999,000	23,449,000
Stock options, performance shares (with the performance conditions satisfied), RSUs and restricted stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive equity-classified stock-based awards not included in calculation of diluted earnings per share (in shares)	1,505,000	1,912,000	1,804,000	2,227,000

Accounts Receivable (Details)

Accounts Receivable (Details)	Apr. 30, 2018USD ($)	Jul. 31, 2017USD ($)customer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 128,873,000	$ 126,262,000
Less allowance for doubtful accounts	1,606,000	1,300,000
Accounts receivable, net	$ 127,267,000	$ 124,962,000
Accounts Receivable | Major customer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of customers accounted for greater than 10% of total accounts receivable other than disclosed | customer		0
Minimum percentage of total accounts receivable outstanding by one customer or individual country requiring additional and separate disclosure		10.00%
Accounts Receivable | Major customer | U.S. government and its agencies
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of total accounts receivable	29.30%	23.90%
Accounts Receivable | Major customer | Verizon Communications Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of total accounts receivable	14.50%
Billed Receivables | Commercial and International
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 72,889,000	$ 71,404,000
Billed Receivables | U.S. government and its agencies
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	22,020,000	18,497,000
Unbilled Receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Retainage	$ 130,000	118,000
Maximum period that management estimates unbilled accounts receivable to be billed and collected	1 year
Unbilled Receivables | Commercial and International
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 18,184,000	24,668,000
Unbilled Receivables | U.S. government and its agencies
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	15,780,000	11,693,000
Unbilled Receivables | Major customer | U.S. Prime Contractor
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unbilled receivable related to our large over-the-horizon microwave system contracts	$ 1,049,000	$ 2,995,000

Inventories (Details)

Inventories (Details) - USD ($)	Apr. 30, 2018	Jul. 31, 2017
Inventory Disclosure [Abstract]
Raw materials and components	$ 55,128,000	$ 50,569,000
Work-in-process and finished goods	37,149,000	26,053,000
Total inventories	92,277,000	76,622,000
Less reserve for excess and obsolete inventories	15,723,000	16,019,000
Inventories, net	76,554,000	60,603,000
Inventory directly related to long-term contracts	1,008,000	2,148,000
Inventory related to contracts from third party commercial customers who outsource their manufacturing to us	$ 1,722,000	$ 1,718,000

Accrued Expenses and Other Cu43

Accrued Expenses and Other Current Liabilities (Details) - USD ($)	Apr. 30, 2018	Jul. 31, 2017	Apr. 30, 2017	Jul. 31, 2016
Business Acquisition [Line Items]
Accrued wages and benefits	$ 23,720,000	$ 19,622,000
Accrued warranty obligations	12,499,000	17,617,000	$ 18,223,000	$ 15,362,000
Accrued contract costs	8,705,000	8,644,000
Accrued legal costs	7,882,000	8,402,000
Accrued commissions and royalties	3,549,000	3,600,000
Other	9,903,000	10,725,000
Accrued expenses and other current liabilities	66,258,000	68,610,000
TeleCommunication Systems Inc. | Pre-Acquisition Contingencies Related to TCS Intellectual Property
Business Acquisition [Line Items]
Accrued legal costs	$ 3,377,000	$ 4,120,000

Accrued Expenses and Other Cu44

Accrued Expenses and Other Current Liabilities - Product Warranty Rollforward (Details)	9 Months Ended
	Apr. 30, 2018USD ($)credit	Apr. 30, 2017USD ($)	Apr. 30, 2018USD ($)
Business Acquisition [Line Items]
Minimum coverage period of product warranty from the date of shipment	1 year
Accrued warranty obligations	$ 17,617,000	$ 15,362,000	$ 12,499,000
Changes in Product Warranty Liability
Accrued warranty obligations, as of the beginning of the period	17,617,000	15,362,000
Provision for warranty obligations	4,292,000	4,147,000
Charges incurred	(6,311,000)	(5,486,000)
Warranty settlement and reclass (see below)	(3,099,000)	0
Adjustments to TCS pre-acquisition contingent liability	0	4,200,000
Accrued warranty obligations, as of the end of the period	12,499,000	$ 18,223,000
TeleCommunication Systems Inc. | TCS 911 call handling software solution
Business Acquisition [Line Items]
Accrued warranty obligations	9,909,000		4,946,000
Changes in Product Warranty Liability
Accrued warranty obligations, as of the beginning of the period	9,909,000
Accrued warranty obligations, as of the end of the period	$ 4,946,000
TeleCommunication Systems Inc. | TCS 911 call handling software solution | Full and final warranty settlement with AT&T
Business Acquisition [Line Items]
Number of monthly credits issued | credit	36
Amount of monthly credit			153,000
Present value of monthly credits			3,992,000
TeleCommunication Systems Inc. | TCS 911 call handling software solution | Full and final warranty settlement with AT&T | Accounts Payable and Accrued Liabilities
Business Acquisition [Line Items]
Present value of monthly credits			1,553,000
TeleCommunication Systems Inc. | TCS 911 call handling software solution | Full and final warranty settlement with AT&T | Other Noncurrent Liabilities
Business Acquisition [Line Items]
Present value of monthly credits			$ 2,439,000
Cost of sales | TeleCommunication Systems Inc. | TCS 911 call handling software solution | Full and final warranty settlement with AT&T
Business Acquisition [Line Items]
A benefit in connection with favorable settlement	$ 660,000

Acquisition-Related Restructu45

Acquisition-Related Restructuring Plan - Summary of Radyne Acquisition Related Restructuring Plan (Details) - USD ($)	Apr. 30, 2018	Jul. 31, 2017	Aug. 01, 2008	Jul. 31, 2008
Restructuring and Related Activities [Abstract]
Business acquisition restructuring costs			$ 2,713,000
Business acquisition restructuring costs related to severance for employees			613,000
Total non-cancelable lease obligations			12,741,000
Less: Estimated sublease income			8,600,000
Total net estimated facility exit costs			4,141,000
Less: Interest expense to be accreted			2,041,000
Present value of estimated facility exit costs	$ 803,000	$ 1,941,000	$ 2,100,000	$ 2,100,000

Acquisition-Related Restructu46

Acquisition-Related Restructuring Plan - Activity of Facility Related Exit Costs (Details) - USD ($)	3 Months Ended		9 Months Ended		117 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2018
Restructuring Reserve [Roll Forward]
Present value of estimated facility-related exit costs, beginning balance			$ 1,941,000		$ 2,100,000
Cash payments made			(1,214,000)		(11,802,000)
Cash payments received					8,600,000
Accreted interest recorded	$ 19,000	$ 44,000	76,000	$ 151,000	1,905,000
Liability recorded as of period end as accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheet	$ 803,000		$ 803,000		$ 803,000

Acquisition-Related Restructu47

Acquisition-Related Restructuring Plan - Details of Future Cash Payments (Details) - USD ($)	Apr. 30, 2018	Jul. 31, 2017	Aug. 01, 2008	Jul. 31, 2008
Restructuring and Related Activities [Abstract]
Future lease payments to be made	$ 803,000	$ 1,941,000	$ 2,100,000	$ 2,100,000
Interest expense to be accreted in future periods	136,000
Total remaining payments	$ 939,000

Secured Credit Facility (Detail

Secured Credit Facility (Details)	Apr. 30, 2018USD ($)	Jun. 30, 2017USD ($)$ / shares	Apr. 30, 2018USD ($)	Apr. 30, 2017USD ($)	Apr. 30, 2018USD ($)	Apr. 30, 2017USD ($)	Jul. 31, 2017USD ($)	Feb. 23, 2016USD ($)
Line of Credit Facility [Line Items]
Current portion of long-term debt	$ 17,211,000		$ 17,211,000		$ 17,211,000		$ 15,494,000
Non-current portion of long-term debt, net	161,856,000		161,856,000		161,856,000		176,228,000
Repayment of term loan facility					14,657,000	$ 7,747,000
Secured Credit Facility
Line of Credit Facility [Line Items]
Long-term Debt	179,067,000		179,067,000		179,067,000		191,722,000
Current portion of long-term debt	17,211,000		17,211,000		17,211,000		15,494,000
Non-current portion of long-term debt, net	161,856,000		161,856,000		161,856,000		176,228,000
Secured credit facility, maximum borrowing capacity								$ 400,000,000
Interest expense including amortization of deferred financing costs			$ 2,351,000	$ 2,641,000	$ 7,166,000	$ 8,524,000
Blended interest rate (percent)			5.49%	4.83%	5.29%	4.80%
Outstanding standby letters of credit at period end	3,268,000		$ 3,268,000		$ 3,268,000
Outstanding commercial letters of credit at period end	$ 0		0		0
Maximum amount of available cash on hand that can be used in leverage ratio calculation		$ 50,000,000
Leverage ratio	2.43
Fixed charge coverage ratio	2.36
Targeted quarterly dividend per share | $ / shares		$ 0.10
Term Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Long-term debt, gross	$ 124,423,000		124,423,000		124,423,000		139,080,000
Unamortized deferred financing costs	3,760,000		3,760,000		3,760,000		4,763,000
Long-term Debt	120,663,000		120,663,000		120,663,000		134,317,000
Secured credit facility, maximum borrowing capacity								250,000,000
Repayment of term loan facility					14,657,000	$ 7,747,000
Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Long-term Debt	$ 58,404,000		58,404,000		$ 58,404,000		$ 57,405,000
Secured credit facility, maximum borrowing capacity								150,000,000
Revolving Loan Facility | Letter of Credit
Line of Credit Facility [Line Items]
Secured credit facility, maximum borrowing capacity								$ 25,000,000
Federal Funds Effective Rate | Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Variable interest rate (percent)					0.50%
Adjusted LIBO rate | Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Variable interest rate (percent)					1.00%
Floor interest rate					1.00%
Minimum | Secured Credit Facility
Line of Credit Facility [Line Items]
Fixed charge coverage ratio	1.25
Minimum | Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Long-term Debt	$ 41,904,000		41,904,000		$ 41,904,000
Maximum | Secured Credit Facility
Line of Credit Facility [Line Items]
Leverage ratio	3.1
Maximum | Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Long-term Debt	$ 66,804,000		$ 66,804,000		$ 66,804,000
Fourth quarter of fiscal 2018 and thereafter | Maximum | Secured Credit Facility
Line of Credit Facility [Line Items]
Leverage ratio	3
Due by February 23, 2021 | Term Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Balloon payment to be made		$ 22,500,000

Capital Lease and Other Oblig49

Capital Lease and Other Obligations (Details) - USD ($)	Apr. 30, 2018	Jul. 31, 2017
Capital Leases [Abstract]
Net book value of the leased assets that collateralize the capital lease and ther obligations	$ 3,294,000	$ 5,419,000
Blended interest rate	6.00%
Capital leases and other, option to buy leased asset	$ 1
Remainder of fiscal 2018	997,000
Fiscal 2,019	1,955,000
Fiscal 2,020	780,000
Fiscal 2021 and beyond	0
Total minimum lease payments	3,732,000
Less: amounts representing interest	199,000
Present value of net minimum lease payments	3,533,000
Current portion of capital lease and other obligations	2,540,000	2,309,000
Non-current portion of capital lease and other obligations	$ 993,000	$ 1,771,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	9 Months Ended	12 Months Ended
	Apr. 30, 2018	Jul. 31, 2018	Jul. 31, 2017
Income Tax Contingency [Line Items]
Estimated net discrete tax benefit resulting from Tax Reform	$ 14,071,000
Unrecognized tax benefits	9,263,000		$ 8,681,000
Interest accrued relating to income taxes	181,000		95,000
Unrecognized tax benefits that would positively impact our effective tax rate, if recognized	8,517,000		7,727,000
Non-current income taxes payable
Income Tax Contingency [Line Items]
Unrecognized tax benefits	2,592,000		2,515,000
Included in the non-current deferred tax liabilities (as an offset to the associated deferred tax asset)
Income Tax Contingency [Line Items]
Unrecognized tax benefits	$ 6,671,000		$ 6,166,000
Scenario, Forecast
Income Tax Contingency [Line Items]
Federal income tax rate		27.00%
Effective tax rate		27.00%

Stock-Based Compensation - Over

Stock-Based Compensation - Overview (Details) - shares	9 Months Ended
	Apr. 30, 2018	Jan. 31, 2018	Oct. 31, 2017	Jul. 31, 2017
Stock options
Stock-Based Awards Outstanding By Award Type
Number of stock-based option awards outstanding at period end (in shares)	1,734,775	1,805,485	1,814,835	1,855,875
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)	10,362,500
Aggregate net number of stock-based awards granted (in shares)	8,082,846
Aggregate number of stock based awards expired and canceled (in shares)	3,847,804
Aggregate number of stock-based awards exercised or settled (in shares)	5,379,719
Stock-Based Awards Outstanding By Award Type
Number of total stock-based awards outstanding (in shares)	2,703,127
2000 Stock Incentive Plan | Stock options
2000 Stock Incentive Plan
Maximum term for grants of incentive and non-qualified stock-based awards, excluding incentive stock-based awards granted to stockholders who own more than 10% of the voting power	10 years
Percentage of a stockholder's voting power that limits the contractual term of an incentive stock-based award	10.00%
Maximum term for incentive stock-based awards granted to stockholders who own more than 10% of the voting power	5 years
Stock-Based Awards Outstanding By Award Type
Number of stock-based option awards outstanding at period end (in shares)	1,734,775
2000 Stock Incentive Plan | Performance shares
Stock-Based Awards Outstanding By Award Type
Number of stock-based non-option awards outstanding at period end (in shares)	278,860
2000 Stock Incentive Plan | RSUs and restricted stock
Stock-Based Awards Outstanding By Award Type
Number of stock-based non-option awards outstanding at period end (in shares)	421,886
2000 Stock Incentive Plan | Share units
Stock-Based Awards Outstanding By Award Type
Number of stock-based non-option awards outstanding at period end (in shares)	267,606
2001 Employee Stock Purchase Plan | Employee Stock Purchase Plan - ESPP
2000 Stock Incentive Plan
Aggregate maximum number of shares of common stock which may be issued under stock option plan (in shares)	800,000
2001 Employee Stock Purchase Plan
Discount rate from market value, on purchase date, offered to employees participating in the Employee Stock Purchase Plan (ESPP)	85.00%
Total number of shares of common stock issued to employees under employee stock purchase plan and through the end of the reporting period (in shares)	734,569

Stock-Based Compensation - Expe

Stock-Based Compensation - Expenses (Details) - USD ($)	Apr. 30, 2018	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2018	Apr. 30, 2017	Jan. 31, 2018	Oct. 31, 2017	Jul. 31, 2017
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit		$ 1,104,000	$ 991,000	$ 2,931,000	$ 2,980,000
Estimated income tax benefit		(240,000)	(349,000)	(734,000)	(1,051,000)
Net stock-based compensation expense		864,000	642,000	2,197,000	1,929,000
Total remaining unrecognized compensation cost related to the unvested stock-based awards	$ 8,088,000	8,088,000		8,088,000
Estimated forfeitures related to unvested stock-based awards	$ 801,000	801,000		801,000
Weighted average number of years net compensation cost is expected to be recognized over	2 years 10 months 10 days
Stock-based compensation capitalized and included in ending inventory	$ 12,000	12,000		12,000				$ 12,000
Stock Options
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit		$ 309,000	368,000	$ 845,000	1,000,000
Number of stock-based option awards outstanding at period end (in shares)	1,734,775	1,734,775		1,734,775		1,805,485	1,814,835	1,855,875
Performance Shares
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit		$ 363,000	361,000	$ 846,000	1,227,000
RSUs and restricted stock
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit		376,000	221,000	1,150,000	633,000
ESPP
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit		56,000	41,000	152,000	120,000
Share units
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit		$ 0	0	$ (62,000)	0
Stock Appreciation Rights (SARs)
Stock-based Compensation Expenses
Number of stock-based option awards outstanding at period end (in shares)	0	0		0				0
Cost of sales
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit		$ 55,000	56,000	$ 146,000	162,000
Selling, general and administrative expenses
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit		976,000	862,000	2,584,000	2,591,000
Research and development expenses
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit		$ 73,000	$ 73,000	$ 201,000	$ 227,000
2001 Employee Stock Purchase Plan | ESPP
Stock-based Compensation Expenses
Discount offered to employees participating in the ESPP as a percentage of market price		15.00%	15.00%	15.00%	15.00%

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock Options (Details) - Stock Options - USD ($)	Apr. 30, 2018	Apr. 30, 2018	Jan. 31, 2018	Oct. 31, 2017	Apr. 30, 2018	Apr. 30, 2017
Awards (in Shares)
Outstanding, Beginning Balance (in shares)		1,805,485	1,814,835	1,855,875	1,855,875
Expired/canceled (in shares)		(2,400)	(9,350)	(41,040)
Exercised (in shares)		(68,310)			(4,937)	0
Outstanding, Ending Balance (in shares)	1,734,775	1,734,775	1,805,485	1,814,835	1,734,775
Exercisable (in shares)	1,303,808	1,303,808			1,303,808
Vested and Expected to Vest, Ending Balance (in shares)	1,693,769	1,693,769			1,693,769
Weighted Average Exercise Price
Outstanding, Beginning Balance (in dollars per share)		$ 28.59	$ 28.59	$ 28.60	$ 28.60
Expired/canceled (in dollars per share)		28.11	29.02	28.97
Exercised (in dollars per share)		27.40
Outstanding, Ending Balance (in dollars per share)	$ 28.64	28.64	$ 28.59	$ 28.59	28.64
Exercisable, Ending Balance (in dollars per share)	28.64	28.64			28.64
Vested and Expected to Vest, Ending Balance (in dollars per share)	$ 28.61	$ 28.61			$ 28.61
Weighted Average Remaining Contractual Term (Years)
Outstanding, Ending Balance					4 years 9 months 20 days
Exercisable, Ending Balance					4 years 3 months 13 days
Vested And Expected To Vest, Ending Balance					4 years 9 months 2 days
Aggregate Intrinsic Value
Outstanding, Ending Balance	$ 4,095,000	$ 4,095,000			$ 4,095,000
Exercisable, Ending Balance	2,973,000	2,973,000			2,973,000
Vested and Expected to Vest, Ending Balance	$ 4,014,000	4,014,000			$ 4,014,000
Additional Disclosures
Exercise price, lower range limit (in dollars per share)	$ 20.90
Exercise price, upper range limit (in dollars per share)	$ 33.94
Granted (in shares)					0	0
Total intrinsic value of stock-based awards settled		$ 225,000			$ 225,000
Vested stock based awards net settled upon exercise (in shares)		63,410			63,410
Minimum
Additional Disclosures
Contractual term (in years)	5 years
Vesting period (in years)	3 years
Maximum
Additional Disclosures
Contractual term (in years)	10 years
Vesting period (in years)	5 years

Stock-Based Compensation - Perf

Stock-Based Compensation - Performance Shares, RSUs, Restricted Stock and Share Unit Awards (Details)	Jan. 31, 2018USD ($)$ / sharesshares	Apr. 30, 2018USD ($)$ / sharesshares	Jan. 31, 2018$ / sharesshares	Oct. 31, 2017$ / sharesshares	Apr. 30, 2017USD ($)	Apr. 30, 2018USD ($)$ / sharesshares	Apr. 30, 2017USD ($)	Jul. 31, 2017USD ($)
Additional Disclosures
Accrual of dividend equivalents, net of reversal | $						$ 247,000	$ 228,000
Carrying value at period end | $		$ 336,288,000				$ 336,288,000		$ 351,913,000
Performance Shares, RSUs, Restricted Stock and Share Units
Awards (in Shares)
Outstanding, Beginning Balance (in shares)		970,713	975,550	830,197		830,197
Granted (in shares)		3,212		307,194
Settled (in shares)		(687)	(526)	(100,321)
Forfeited (in shares)		(4,886)	(4,311)	(61,520)
Outstanding, Ending Balance (in shares)	970,713	968,352	970,713	975,550		968,352
Vested, Ending Balance (in shares)		309,853				309,853
Vested and Expected to Vest, Ending Balance (in shares)		933,270				933,270
Weighted Average Grant Date Fair Value
Outstanding, Beginning Balance (in dollars per share) | $ / shares		$ 16.86	$ 16.86	$ 16.95		$ 16.95
Granted (in dollars per share) | $ / shares		28.37		18.25
Settled (in dollars per share) | $ / shares		11.04	11.40	20.67
Forfeited (in dollars per share) | $ / shares		15.36	15.26	18.88
Outstanding, Ending Balance (in dollars per share) | $ / shares	$ 16.86	16.91	$ 16.86	$ 16.86		16.91
Vested, Ending Balance (in dollars per share) | $ / shares		17.55				17.55
Vested and Expected to Vest, Ending Balance (in dollars per share) | $ / shares		$ 16.94				$ 16.94
Aggregate Intrinsic Value
Outstanding, Ending Balance | $		$ 29,622,000				$ 29,622,000
Vested, Ending Balance | $	$ 9,478,000
Vested and Expected to Vest, Ending Balance | $		28,549,000				28,549,000
Additional Disclosures
Total intrinsic value of stock-based awards settled | $		$ 17,000			$ 0	$ 1,964,000	$ 633,000
Performance Shares | Employees
Additional Disclosures
Common Stock conversion ratio		1				1
Performance Shares | Employees | Granted prior to fiscal 2014
Additional Disclosures
Vesting period (in years)						5 years 3 months 18 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		1				1
RSUs and restricted stock | Employees
Additional Disclosures
Vesting period (in years)						5 years
Common Stock conversion ratio		1				1
Share units
Additional Disclosures
Common Stock conversion ratio		1				1
Cumulative number of units settled as of the date (in shares)		14,777				14,777
Share units | Granted on or after July 31, 2017
Additional Disclosures
Conversion period of fully-vested share units into Common Stock from grant date (in years)						1 year
Stock Options
Additional Disclosures
Total intrinsic value of stock-based awards settled | $		$ 225,000				$ 225,000
Dividend Equivalents
Additional Disclosures
Accrual of dividend equivalents, net of reversal | $						247,000
Dividend equivalents paid | $						129,000
Carrying value at period end | $		$ 672,000				$ 672,000		$ 554,000
2000 Stock Incentive Plan | Performance Shares
Awards (in Shares)
Outstanding, Ending Balance (in shares)		278,860				278,860
2000 Stock Incentive Plan | RSUs and restricted stock
Awards (in Shares)
Outstanding, Ending Balance (in shares)		421,886				421,886
2000 Stock Incentive Plan | Share units
Awards (in Shares)
Outstanding, Ending Balance (in shares)		267,606				267,606

Stock-Based Compensation - Inco

Stock-Based Compensation - Income Tax Benefit From Stock-based Awards (Details) - USD ($)	9 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Income Tax Expense | Impact of Accounting Standards Update 2016-09
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Net income tax shortfalls and reversal of deferred tax assets	$ 96,000
Reduction to Additional Paid-In Capital
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Net income tax shortfalls and reversal of deferred tax assets		$ 590,000

Customer and Geographic Infor56

Customer and Geographic Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2018	Apr. 30, 2017
Revenues from External Customers
Entity wide revenue percentage by major customer type	100.00%	100.00%	100.00%	100.00%
Major customer
Revenues from External Customers
Minimum percentage of consolidated net sales sold to one customer or individual country requiring additional and separate disclosure	10.00%	10.00%	10.00%	10.00%
U.S. government
Revenues from External Customers
Entity wide revenue percentage by major customer type	37.40%	32.00%	34.00%	33.10%
Commercial (United States)
Revenues from External Customers
Entity wide revenue percentage by major customer type	38.00%	41.30%	41.20%	37.90%
Total United States
Revenues from External Customers
Entity wide revenue percentage by major customer type	75.40%	73.30%	75.20%	71.00%
International
Revenues from External Customers
Entity wide revenue percentage by major customer type	24.60%	26.70%	24.80%	29.00%
Revenue generated from external customers	$ 36,316,000	$ 34,131,000	$ 100,030,000	$ 116,588,000
Verizon Communications Inc. | Major customer | Sales Revenue, Net
Revenues from External Customers
Percentage of revenue generated from external customer type	9.80%		10.60%

Segment Information (Details)

Segment Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2018	Apr. 30, 2017	Jul. 31, 2017
Segment Reporting Information [Line Items]
Net sales	$ 147,854,000	$ 127,792,000	$ 403,154,000	$ 402,606,000
Operating income (loss)	13,979,000	10,150,000	19,084,000	22,271,000
Net income (loss)	8,210,000	4,417,000	22,311,000	8,513,000
Provision for (benefit from) income taxes	3,071,000	2,884,000	(11,023,000)	4,808,000
Interest (income) and other expense	198,000	88,000	189,000	12,000
Interest expense	2,500,000	2,761,000	7,607,000	8,938,000
Amortization of stock-based compensation	1,104,000	991,000	2,931,000	2,980,000
Amortization of intangibles	5,269,000	5,468,000	15,806,000	17,555,000
Depreciation	3,170,000	3,532,000	9,833,000	10,849,000
Settlement of intellectual property litigation	0	(2,041,000)	0	(12,020,000)
Adjusted EBITDA	23,522,000	18,100,000	47,654,000	41,635,000
Purchases of property, plant and equipment	2,463,000	2,076,000	5,299,000	6,223,000
Total assets	834,072,000	863,758,000	834,072,000	863,758,000	$ 832,063,000
Unallocated
Segment Reporting Information [Line Items]
Net sales	0	0	0	0
Operating income (loss)	(5,351,000)	204,000	(13,020,000)	(1,475,000)
Net income (loss)	(10,703,000)	(5,403,000)	(9,307,000)	(14,915,000)
Provision for (benefit from) income taxes	2,861,000	2,857,000	(11,232,000)	4,623,000
Interest (income) and other expense	15,000	37,000	4,000	49,000
Interest expense	2,476,000	2,713,000	7,515,000	8,768,000
Amortization of stock-based compensation	1,104,000	991,000	2,931,000	2,980,000
Amortization of intangibles	0	0	0	0
Depreciation	268,000	355,000	827,000	1,153,000
Settlement of intellectual property litigation		(2,041,000)		(12,020,000)
Adjusted EBITDA	(3,979,000)	(491,000)	(9,262,000)	(9,362,000)
Purchases of property, plant and equipment	106,000	4,000	283,000	81,000
Total assets	40,934,000	59,779,000	40,934,000	59,779,000
Interest expense related to Credit Facility	2,351,000	2,641,000	7,166,000	8,524,000
Commercial Solutions Segment | Operating Segments
Segment Reporting Information [Line Items]
Net sales	89,936,000	79,409,000	251,874,000	237,690,000
Operating income (loss)	13,282,000	8,633,000	26,996,000	17,595,000
Net income (loss)	12,938,000	8,506,000	26,598,000	17,249,000
Provision for (benefit from) income taxes	210,000	27,000	209,000	185,000
Interest (income) and other expense	110,000	51,000	100,000	(11,000)
Interest expense	24,000	49,000	89,000	172,000
Amortization of stock-based compensation	0	0	0	0
Amortization of intangibles	4,425,000	4,425,000	13,274,000	13,274,000
Depreciation	2,329,000	2,425,000	7,229,000	7,441,000
Settlement of intellectual property litigation		0		0
Adjusted EBITDA	20,036,000	15,483,000	47,499,000	38,310,000
Purchases of property, plant and equipment	2,140,000	1,893,000	4,517,000	5,540,000
Total assets	615,643,000	619,215,000	615,643,000	619,215,000
Commercial Solutions Segment | Intersegment Eliminations
Segment Reporting Information [Line Items]
Intersegment sales	2,664,000	2,812,000	7,613,000	9,297,000
Government Solutions Segment | Operating Segments
Segment Reporting Information [Line Items]
Net sales	57,918,000	48,383,000	151,280,000	164,916,000
Operating income (loss)	6,048,000	1,313,000	5,108,000	6,151,000
Net income (loss)	5,975,000	1,314,000	5,020,000	6,179,000
Provision for (benefit from) income taxes	0	0	0	0
Interest (income) and other expense	73,000	0	85,000	(26,000)
Interest expense	0	(1,000)	3,000	(2,000)
Amortization of stock-based compensation	0	0	0	0
Amortization of intangibles	844,000	1,043,000	2,532,000	4,281,000
Depreciation	573,000	752,000	1,777,000	2,255,000
Settlement of intellectual property litigation		0		0
Adjusted EBITDA	7,465,000	3,108,000	9,417,000	12,687,000
Purchases of property, plant and equipment	217,000	179,000	499,000	602,000
Total assets	$ 177,495,000	$ 184,764,000	$ 177,495,000	$ 184,764,000

Goodwill (Details)

Goodwill (Details)	9 Months Ended
	Apr. 30, 2018USD ($)operating_segment	Aug. 01, 2017$ / shares	Jul. 31, 2017USD ($)
Goodwill [Line Items]
Goodwill	$ 290,633,000		$ 290,633,000
Number of reportable segments | operating_segment	2
Commercial Solutions Segment
Goodwill [Line Items]
Goodwill	$ 231,440,000		231,440,000
Reporting unit, percentage of fair value in excess of carrying amount		17.80%
Government Solutions Segment
Goodwill [Line Items]
Goodwill	$ 59,193,000		$ 59,193,000
Reporting unit, percentage of fair value in excess of carrying amount		52.90%
Common Stock
Goodwill [Line Items]
Common stock price (in dollars per share) | $ / shares		$ 18.47

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Apr. 30, 2018	Jul. 31, 2017	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2018	Apr. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 361,095,000	$ 361,095,000	$ 361,095,000		$ 361,095,000
Accumulated amortization	115,030,000	99,224,000	115,030,000		115,030,000
Net carrying amount	246,065,000	$ 261,871,000	246,065,000		246,065,000
Amortization of intangibles			5,269,000	$ 5,468,000	15,806,000	$ 17,555,000
Amortization expense - year one	21,075,000		21,075,000		21,075,000
Amortization expense - year two	17,155,000		17,155,000		17,155,000
Amortization expense - year three	17,155,000		17,155,000		17,155,000
Amortization expense - year four	16,196,000		16,196,000		16,196,000
Amortization expense - year five	$ 14,955,000		14,955,000		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	249,831,000		249,831,000
Accumulated amortization	51,993,000	41,923,000	51,993,000		51,993,000
Net carrying amount	$ 197,838,000	$ 207,908,000	197,838,000		197,838,000
Technologies
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	12 years 3 months 18 days	12 years 3 months 18 days
Gross carrying amount	$ 82,370,000	$ 82,370,000	82,370,000		82,370,000
Accumulated amortization	52,945,000	48,623,000	52,945,000		52,945,000
Net carrying amount	$ 29,425,000	$ 33,747,000	29,425,000		29,425,000
Trademarks and other
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	16 years 4 months 22 days	16 years 4 months 22 days
Gross carrying amount	$ 28,894,000	$ 28,894,000	28,894,000		28,894,000
Accumulated amortization	10,092,000	8,678,000	10,092,000		10,092,000
Net carrying amount	$ 18,802,000	$ 20,216,000	$ 18,802,000		$ 18,802,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	May 18, 2018	Feb. 16, 2018	Nov. 17, 2017	Jun. 30, 2016	Jun. 06, 2018	Apr. 30, 2018	Mar. 07, 2018	Dec. 06, 2017	Sep. 27, 2017
Class of Stock [Line Items]
Number of common stock sold in public offering (in shares)				7,145,000
Price per share (in dollars per share)				$ 14
Proceeds from sale of common stock				$ 95,029,000
Aggregate registered amount available for sale of securities under shelf registration statement						$ 74,970,000
Treasury Stock Transactions, Excluding Value of Shares Reissued [Abstract]
Stock repurchase program, remaining authorized repurchase amount						8,664,000
Maximum amount authorized by the Board of Directors for repurchases of the Company's common stock						$ 100,000,000
Dividends [Abstract]
Quarterly dividend payment amount per share (in dollars per share)							$ 0.1	$ 0.1	$ 0.1
Dividends, cash paid (in dollars per share)		$ 0.10	$ 0.10
Subsequent Event
Class of Stock [Line Items]
Aggregate registered amount available for sale of securities under shelf registration statement					$ 74,970,000
Treasury Stock Transactions, Excluding Value of Shares Reissued [Abstract]
Stock repurchase program, remaining authorized repurchase amount					$ 8,664,000
Dividends [Abstract]
Quarterly dividend payment amount per share (in dollars per share)					$ 0.10
Dividends, cash paid (in dollars per share)	$ 0.10

Legal Proceedings and Other M61

Legal Proceedings and Other Matters Commitments and Contingencies (Details) - Other Matters	1 Months Ended
	May 31, 2018USD ($)	May 31, 2018action	May 31, 2018transaction	Oct. 31, 2014USD ($)
Loss Contingencies [Line Items]
Sales value of equipment				$ 288,000
Subsequent Event
Loss Contingencies [Line Items]
Approximate number of transactions audited by the Office of Export Enforcement relating to international shipments by Xicom Technologies, Inc. | transaction			7,800
Number of transactions that may not have been fully in compliance with the Export Administrative Regulations, based on Company's self assessment of transactions audited		6	6
Aggregated value of international shipments that may not have been fully in compliance with Export Administration Regulations (less than)	$ 100,000