Comtech Telecommunications (CMTL) 10-Q 6 Dec 18 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Oct. 31, 2018	Nov. 30, 2018
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Oct. 31, 2018
Current Fiscal Year End Date	--07-31
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,019
Entity Registrant Name	COMTECH TELECOMMUNICATIONS CORP /DE/
Entity Central Index Key	23,197
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding		23,905,893

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Oct. 31, 2018	Jul. 31, 2018
Current assets:
Cash and cash equivalents	$ 42,943,000	$ 43,484,000
Accounts receivable, net	159,255,000	147,439,000
Inventories, net	89,569,000	75,076,000
Prepaid expenses and other current assets	13,133,000	13,794,000
Total current assets	304,900,000	279,793,000
Property, plant and equipment, net	28,543,000	28,987,000
Goodwill	290,633,000	290,633,000
Intangibles with finite lives, net	236,507,000	240,796,000
Deferred financing costs, net	3,678,000	2,205,000
Other assets, net	2,679,000	2,743,000
Total assets	866,940,000	845,157,000
Current liabilities:
Accounts payable	35,340,000	43,928,000
Accrued expenses and other current liabilities	68,809,000	65,034,000
Dividends payable	2,381,000	2,356,000
Contract liabilities	34,460,000	34,452,000
Current portion of long-term debt	0	17,211,000
Current portion of capital lease and other obligations	1,579,000	1,836,000
Interest payable	26,000	499,000
Total current liabilities	142,595,000	165,316,000
Non-current portion of long-term debt	193,400,000	148,087,000
Non-current portion of capital lease and other obligations	586,000	765,000
Income taxes payable	407,000	2,572,000
Deferred tax liability, net	13,200,000	10,927,000
Long-term contract liabilities	6,813,000	7,689,000
Other liabilities	3,843,000	4,117,000
Total liabilities	360,844,000	339,473,000
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 38,938,844 shares and 38,860,571 shares at October 31, 2018 and July 31, 2018, respectively	3,894,000	3,886,000
Additional paid-in capital	537,852,000	538,453,000
Retained earnings	406,199,000	405,194,000
Stockholders' equity before treasury stock	947,945,000	947,533,000
Treasury stock, at cost (15,033,317 shares at October 31, 2018 and July 31, 2018)	(441,849,000)	(441,849,000)
Total stockholders’ equity	506,096,000	505,684,000
Total liabilities and stockholders’ equity	$ 866,940,000	$ 845,157,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Oct. 31, 2018	Jul. 31, 2018
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)	38,938,844	38,860,571
Treasury stock, shares (in shares)	15,033,317	15,033,317

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended
	Oct. 31, 2018	Oct. 31, 2017
Income Statement [Abstract]
Net sales	$ 160,844,000	$ 121,569,000
Cost of sales	103,075,000	73,853,000
Gross profit	57,769,000	47,716,000
Expenses:
Selling, general and administrative	31,847,000	28,475,000
Research and development	13,210,000	13,750,000
Amortization of intangibles	4,289,000	5,269,000
Acquisition plan expenses	1,130,000	0
Total operating expenses	50,476,000	47,494,000
Operating income	7,293,000	222,000
Other expenses:
Interest expense	2,669,000	2,588,000
Write-off of deferred financing costs	3,217,000	0
Interest (income) and other	66,000	39,000
Income (loss) before benefit from income taxes	1,341,000	(2,405,000)
Benefit from income taxes	(2,127,000)	(745,000)
Net income (loss)	$ 3,468,000	$ (1,660,000)
Net income (loss) per share (See Note 5):
Basic (in dollars per share)	$ 0.14	$ (0.07)
Diluted (in dollars per share)	$ 0.14	$ (0.07)
Weighted average number of common shares outstanding – basic (in shares)	23,999,000	23,797,000
Weighted average number of common and common equivalent shares outstanding – diluted (in shares)	24,375,000	23,797,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity - USD ($)	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Treasury Stock
Common stock, beginning balance (in shares) at Jul. 31, 2017		38,619,467
Beginning balance at Jul. 31, 2017	$ 480,150,000	$ 3,862,000	$ 533,001,000	$ 385,136,000	$ (441,849,000)
Treasury stock, beginning balance (in shares) at Jul. 31, 2017					15,033,317
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	747,000		747,000
Proceeds from issuance of employee stock purchase plan shares	189,000	$ 1,000	188,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		11,674
Forfeiture of restricted stock	0	$ (1,000)	1,000
Forfeiture of restricted stock (in shares)		(10,254)
Net settlement of stock-based awards	(995,000)	$ 2,000	(997,000)
Net settlement of stock-based awards (in shares)		19,624
Cash dividends declared ($0.10 per share)	(2,351,000)			(2,351,000)
Accrual of dividend equivalents, net of reversal ($0.10 per share)	(61,000)			(61,000)
Net income (loss)	(1,660,000)			(1,660,000)
Ending balance at Oct. 31, 2017	$ 476,019,000	$ 3,864,000	532,940,000	381,064,000	$ (441,849,000)
Common stock, ending balance (in shares) at Oct. 31, 2017		38,640,511
Treasury stock, ending balance (in shares) at Oct. 31, 2017					15,033,317
Common stock, beginning balance (in shares) at Jul. 31, 2018	38,860,571	38,860,571
Beginning balance at Jul. 31, 2018	$ 505,684,000	$ 3,886,000	538,453,000	405,194,000	$ (441,849,000)
Treasury stock, beginning balance (in shares) at Jul. 31, 2018	15,033,317				15,033,317
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	$ 1,046,000		1,046,000
Proceeds from exercises of stock options	174,000	$ 1,000	173,000
Proceeds from exercises of stock options (in shares)		6,100
Proceeds from issuance of employee stock purchase plan shares	241,000	$ 1,000	240,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		8,861
Issuance of restricted stock	0	$ 1,000	(1,000)
Issuance of restricted stock (in shares)		10,386
Net settlement of stock-based awards	$ (2,054,000)	$ 5,000	(2,059,000)
Net settlement of stock-based awards (in shares)	9,345	52,926
Cash dividends declared ($0.10 per share)	$ (2,381,000)			(2,381,000)
Accrual of dividend equivalents, net of reversal ($0.10 per share)	(82,000)			(82,000)
Net income (loss)	3,468,000			3,468,000
Ending balance at Oct. 31, 2018	$ 506,096,000	$ 3,894,000	$ 537,852,000	$ 406,199,000	$ (441,849,000)
Common stock, ending balance (in shares) at Oct. 31, 2018	38,938,844	38,938,844
Treasury stock, ending balance (in shares) at Oct. 31, 2018	15,033,317				15,033,317

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Oct. 31, 2018	Oct. 31, 2017
Cash flows from operating activities:
Net income (loss)	$ 3,468,000	$ (1,660,000)
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation and amortization of property, plant and equipment	2,851,000	3,346,000
Amortization of intangible assets with finite lives	4,289,000	5,269,000
Amortization of stock-based compensation	1,046,000	747,000
Amortization of deferred financing costs	548,000	548,000
Write-off of deferred financing costs	3,217,000	0
Loss on disposal of property, plant and equipment	32,000	2,000
(Benefit from) provision for allowance for doubtful accounts	(7,000)	147,000
Provision for excess and obsolete inventory	747,000	693,000
Deferred income tax expense	2,273,000	2,718,000
Changes in assets and liabilities:
Accounts receivable	(12,267,000)	10,719,000
Inventories	(15,240,000)	(10,281,000)
Prepaid expenses and other current assets	3,054,000	1,714,000
Other assets	64,000	(200,000)
Accounts payable	(9,180,000)	610,000
Accrued expenses and other current liabilities	8,526,000	(2,379,000)
Contract liabilities	(2,947,000)	(1,635,000)
Other liabilities, non-current	275,000	(313,000)
Interest payable	(455,000)	(213,000)
Income taxes payable	(4,424,000)	(3,346,000)
Net cash (used in) provided by operating activities	(14,130,000)	6,486,000
Cash flows from investing activities:
Purchases of property, plant and equipment	(1,645,000)	(1,108,000)
Net cash used in investing activities	(1,645,000)	(1,108,000)
Cash flows from financing activities:
Borrowings of long-term debt under Credit Facility	193,400,000	0
Net (payments) borrowings under Revolving Loan portion of Prior Credit Facility	(48,603,000)	6,400,000
Repayment of debt under Term Loan portion of Prior Credit Facility	(120,121,000)	(7,127,000)
Remittance of employees' statutory tax withholdings for stock awards	(5,017,000)	(995,000)
Cash dividends paid	(2,615,000)	(2,459,000)
Payment of deferred financing costs	(1,771,000)	0
Repayment of principal amounts under capital lease and other obligations	(454,000)	(723,000)
Proceeds from issuance of employee stock purchase plan shares	241,000	189,000
Proceeds from exercises of stock options	174,000	0
Net cash provided by (used in) financing activities	15,234,000	(4,715,000)
Net (decrease) increase in cash and cash equivalents	(541,000)	663,000
Cash and cash equivalents at beginning of period	43,484,000	41,844,000
Cash and cash equivalents at end of period	42,943,000	42,507,000
Cash paid (received) during the period for:
Interest	2,470,000	2,164,000
Income taxes, net	25,000	(113,000)
Non-cash investing and financing activities:
Cash dividends declared but unpaid (including dividend equivalents)	2,463,000	2,412,000
Accrued additions to property, plant and equipment	795,000	794,000
Accrued deferred financing costs	41,000	0
Issuance (forfeiture) of restricted stock	$ 1,000	$ (1,000)

General

General	3 Months Ended
	Oct. 31, 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 months ended October 31, 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, 2018 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	3 Months Ended
	Oct. 31, 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 three months ended October 31, 2018 , we adopted: • FASB ASU No. 2014-09 "Revenue from Contracts with Customers (Topic 606)." See Note (3) - "Revenue" for further information. • FASB ASU No. 2016-16 “Intra-Entity Transfers of Assets Other Than Inventory,” which eliminates a prior exception and now requires an entity to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory (for example, intellectual property and property, plant and equipment) when the transfer occurs. We adopted this ASU on August 1, 2018. There was no material impact to our consolidated financial statements (including any cumulative-effect adjustment) and disclosures upon such adoption.

Revenue (Notes)

Revenue (Notes)	3 Months Ended
	Oct. 31, 2018
Revenue from Contract with Customer [Abstract]
Revenue	Revenue On August 1, 2018, we adopted ASU No. 2014-09 "Revenue from Contracts with Customers (Topic 606)” or “ASC 606” applying the modified retrospective transition method. Except for new presentation or disclosure requirements, the impact of adoption, both as of August 1, 2018 and for the three months ended October 31, 2018, was not material to our business, results of operations or financial condition. As a practical expedient, we adopted the new standard only for existing contracts as of August 1, 2018. All periods prior to August 1, 2018 will continue to be reported under the accounting standards in effect in those periods. As a result of ASC 606, we made the following adjustments to our Condensed Consolidated Balance Sheet as of August 1, 2018: As reported at Adoption of Balance at July 31, 2018 ASC 606 August 1, 2018 Accrued expenses and other current liabilities (1) $ 65,034,000 $ (2,079,000 ) $ 62,955,000 Contract liabilities, current and non-current (2) 42,141,000 2,079,000 44,220,000 (1) See Note (8) - " Accrued expenses and other current liabilities " for further discussion of reclassification. (2) Formerly presented on the face of our Condensed Consolidated Balance Sheet as "Customer advances and deposits, current and non-current" prior to our adoption of ASC 606. The core principle of ASC 606 is that revenue should be recorded in an amount that reflects the consideration to which we expect to be entitled in exchange for goods or services promised to customers. Under ASC 606, we follow a five-step model to (1) identify the contract with our customer; (2) identify our performance obligations in our contract; (3) determine the transaction price for our contract; (4) allocate the transaction price to our performance obligations; and (5) recognize revenue using one of the following two methods: • Over time - We recognize revenue using the over time method when there is a continuous transfer of control to the customer over the contractual period of performance. This generally occurs when we enter into a long-term contract relating to the design, development or manufacture of complex equipment or technology platforms to a buyer’s specification (or to provide services related to the performance of such contracts). Continuous transfer of control is typically supported by contract clauses which allow our customers to unilaterally terminate a contract for convenience, pay for costs incurred plus a reasonable profit and take control of work-in-process. Revenue recognized over time is generally based on the extent of progress toward completion of the related performance obligations. The selection of the method to measure progress requires judgment and is based on the nature of the products or services provided. In certain instances, typically for firm fixed-price contracts, we use the cost-to-cost measure because it best depicts the transfer of control to the customer which occurs as we incur costs on our contracts. Under the cost-to-cost measure, the extent of progress toward completion is measured based on the ratio of costs incurred to date to the total estimated costs at completion, including warranty costs. Revenues, including estimated fees or profits, are recorded proportionally as costs are incurred. Costs to fulfill generally include direct labor, materials, subcontractor costs, other direct costs and an allocation of indirect costs. When these contracts are modified, the additional goods or services are generally not distinct from those already provided. As a result, these modifications form part of an existing contract and we must update the transaction price and our measure of progress for the single performance obligation and recognize a cumulative catch-up to revenue and gross profits. For over time contracts using a cost-to-cost measure of progress, we have an estimate at completion (“EAC”) process in which management reviews the progress and execution of our performance obligations. This EAC process requires management judgment relative to assessing risks, estimating contract revenue and costs, and making assumptions for schedule and technical issues. Since certain contracts extend over a long period of time, the impact of revisions in revenue and or cost estimates during the progress of work may impact current period earnings through a cumulative adjustment. Additionally, if the EAC process indicates a loss, a provision is made for the total anticipated loss in the period that it becomes evident. Contract revenue and cost estimates for significant contracts are generally reviewed and reassessed at least quarterly. The cost-to-cost method is principally used to account for contracts in our command and control solutions and over-the-horizon microwave systems product lines and, to a lesser extent, certain location based and messaging infrastructure contracts in our enterprise technology solutions product line. For service-based contracts in both our enterprise technology solutions and safety and security technology solutions product lines, we recognize revenue over time. These services are typically recognized as a series of services performed over the contract term using the straight-line method, or based on our customers’ actual usage of the networks and platforms which we provide. • Point in time - When a performance obligation is not satisfied over time, we must record revenue using the point in time accounting method which generally results in revenue being recognized upon shipment or delivery of a promised good or service to a customer. This generally occurs when we enter into short term contracts or purchase orders where items are provided to customers with relatively quick turn-around times. Modifications to such contracts and or purchase orders, which typically provide for additional quantities or services, are accounted for as a new contract because the pricing for these additional quantities or services are based on standalone selling prices. Point in time accounting is principally applied to contracts in our satellite earth station product line (which includes satellite modems, traveling wave tube amplifiers (“TWTAs”) and solid-state power amplifiers ("SSPAs")) and solid-state high-power narrow and broadband amplifiers. Point in time accounting is also applied to certain contracts in our command and control solutions product line. The contracts related to these product lines do not meet the requirements for over time revenue recognition because our customers cannot utilize the equipment for its intended purpose during any phase of our manufacturing process; customers do not simultaneously receive and or consume the benefits provided by our performance; customers do not control the asset (i.e., prior to delivery, customers cannot direct the use of the asset, sell or exchange the equipment, etc.); and, although many of our contracts have termination for convenience clauses and or an enforceable right to payment for performance completed to date, our performance creates an asset with an alternative use through the point of delivery. In determining that our equipment has alternative use, we considered the underlying manufacturing process for our products. In the early phases of manufacturing, raw materials and work in process (including subassemblies) consist of common parts that are highly fungible among many different types of products and customer applications. Finished products are either configured to our standard configuration or based on our customers’ specifications. Finished products, whether built to our standard specification or to a customers’ specification, can be sold to a variety of customers and across many different end use applications with minimal rework, if needed, and without incurring a significant economic loss. When identifying a contract with our customer, we consider when it has approval and commitment from both parties, if the rights of the parties are identified, if the payment terms are identified, if it has commercial substance and if collectability is probable. When identifying performance obligations, we consider whether there are multiple promises and how to account for them. In our contracts, multiple promises are separated if they are distinct, both individually and in the context of the contract. If multiple promises in a contract are highly interrelated or comprise a series of distinct services performed over time, they are combined into a single performance obligation. In some cases, we may also provide the customer with an additional service-type warranty, which we recognize as a separate performance obligation. Service-type warranties do not represent a significant portion of our consolidated net sales. When service-type warranties represent a separate performance obligation, the revenue is deferred and recognized ratably over the extended warranty period. Our contracts, from time-to-time, may also include options for additional goods and services. To-date, these options have not represented material rights to the customer as the pricing for them reflects standalone selling prices. As a result, we do not consider options we offer to be performance obligations for which we must allocate a portion of the transaction price. In many cases, we provide assurance-type warranty coverage for some of our products for a period of at least one year from the date of delivery. When identifying the transaction price, we typically utilize the contract's stated price as a starting point. The transaction price in certain arrangements may include estimated amounts of variable consideration, including award fees, incentive fees or other provisions that can either increase or decrease the transaction price. We estimate variable consideration as the amount to which we expect to be entitled, and we include estimated amounts in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur when the estimation uncertainty is resolved. The estimation of this variable consideration and determination of whether to include estimated amounts in the transaction price are based largely on an assessment of our anticipated performance and all information (e.g., historical, current and forecasted) that is reasonably available to us. When allocating the contract’s transaction price, we consider each distinct performance obligation. For contracts with multiple performance obligations, we allocate the contract’s transaction price to each performance obligation using our best estimate of the standalone selling price of each distinct good or service in the contract. We determine standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, we estimate the standalone selling price taking into account available information such as market conditions, including geographic or regional specific factors, competitive positioning, internal costs, profit objectives and internally approved pricing guidelines related to the performance obligations. Almost all of our contracts with customers are denominated in U.S. dollars and typically either firm fixed-price or cost reimbursable type contracts (including fixed-fee, incentive-fee and time-and-material type contracts). In almost all of our contracts with customers, we are the principal in the arrangement and report revenue on a gross basis. Transaction prices for contracts with U.S. domestic and international customers are usually based on specific negotiations with each customer and in the case of the U.S. government, sometimes based on estimated or actual costs of providing the goods or services in accordance with applicable regulations. Sales by geography and customer type, as a percentage of consolidated net sales, are as follows: Three months ended October 31, 2018 2017 United States U.S. government 44.2 % 32.4 % Domestic 31.4 % 44.3 % Total United States 75.6 % 76.7 % International 24.4 % 23.3 % Total 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 Communications Inc. ("Verizon"). Sales to Verizon were 11.7% of consolidated net sales for the three months ended October 31, 2017 . International sales for the three months ended October 31, 2018 and 2017 include sales to U.S. domestic companies for inclusion in products that are sold to international customers. 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 months ended October 31, 2018 and 2017 . The following tables summarize our disaggregation of revenue consistent with information reviewed by our chief operating decision-maker ("CODM") for the three months ended October 31, 2018 . We believe these categories best depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors which impact our business: Three months ended October 31, 2018 Commercial Solutions Government Solutions Total Geographical region and customer type U.S. government $ 14,220,000 56,824,000 $ 71,044,000 Domestic 42,237,000 8,274,000 50,511,000 Total United States 56,457,000 65,098,000 121,555,000 International 21,516,000 17,773,000 39,289,000 Total $ 77,973,000 82,871,000 $ 160,844,000 Contract type Firm fixed price $ 76,290,000 63,611,000 $ 139,901,000 Cost reimbursable 1,683,000 19,260,000 20,943,000 Total $ 77,973,000 82,871,000 $ 160,844,000 Transfer of control Point in time $ 37,945,000 52,623,000 $ 90,568,000 Over time 40,028,000 30,248,000 70,276,000 Total $ 77,973,000 82,871,000 $ 160,844,000 The timing of revenue recognition, billings and collections results in receivables, unbilled receivables and contract liabilities on our Condensed Consolidated Balance Sheet. Under typical payment terms for our contracts accounted for over time, amounts are billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals (e.g., monthly) or upon achievement of contractual milestones. For certain contracts with provisions that are intended to protect customers in the event we do not satisfy our performance obligations, billings occur subsequent to revenue recognition, resulting in what we have historically presented as unbilled receivables. Under ASC 606, unbilled receivables constitute contract assets. There were no material impairment losses recognized on contract assets during the three months ended October 31, 2018 . On large long term contracts, and for contracts with international customers that do not do business with us regularly, payment terms typically require advanced payments and deposits. Under ASC 606, payments received from customers in excess of revenue recognized to-date results in a contract liability. These contract liabilities are not considered to represent a significant financing component of the contract because we believe these cash advances and deposits are generally used to meet working capital demands which can be higher in the earlier stages of a contract. Also, advanced payments and deposits provide us with some measure of assurance that the customer will perform on its obligations under the contract. Under the typical payment terms for our contracts accounted for at a point in time, costs are accumulated in inventory until the time of billing, which generally coincides with revenue recognition. Of the total contract liabilities at August 1, 2018, $23,127,000 was recognized as revenue during the three months ended October 31, 2018 . We recognize the incremental costs to obtain or fulfill a contract as expense when incurred if the amortization period of the asset is one year or less. Incremental costs to obtain or fulfill contracts with an amortization period greater than one year were not material. As commissions payable to our sales and marketing employees or contractors are contingent upon multiple factors, such commissions are not considered direct costs to obtain or fulfill a contract with a customer and are expensed as incurred in selling, general and administrative expenses on our Condensed Consolidated Statements of Operations. Commissions payable to our third party sales representatives related to large long-term contracts are included in total estimated costs at completion for such contracts and are expensed over time through cost of sales on our Condensed Consolidated Statements of Operations, as we consider these types of commissions direct and incremental costs to obtain and fulfill such contracts. Remaining performance obligations represent the transaction price of firm orders for which work has not been performed as of the end of a fiscal period. Remaining performance obligations, which we refer to as backlog, exclude unexercised contract options and potential orders under indefinite delivery / indefinite quantity ("IDIQ") contracts. As of October 31, 2018 , the aggregate amount of the transaction price allocated to remaining performance obligations was $627,252,000 . We expect that a significant portion of our remaining performance obligations at October 31, 2018 will be completed and recognized as revenue during the year. During the three months ended October 31, 2018 , revenue recognized from performance obligations satisfied, or partially satisfied, in previous periods (for example due to changes in the transaction price) was not material.

Fair Value Measurements and Fin

Fair Value Measurements and Financial Instruments	3 Months Ended
	Oct. 31, 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 portion of our favorable AT&T warranty settlement) approximate their fair values due to their short-term maturities. The fair value of our Credit Facility that we entered into on October 31, 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 7.1% , would not be materially different than its carrying value as of October 31, 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 October 31, 2018 , given our belief that the present value of such liability reflects market participants' assumptions for a similar junior, unsecured debt instrument. See Note (8) - "Accrued Expenses and Other Current Liabilities" for further discussion of the favorable AT&T warranty settlement. As of October 31, 2018 and July 31, 2018 , 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	3 Months Ended
	Oct. 31, 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. There were no purchases of our common stock during the three months ended October 31, 2018 or 2017. See Note (17) - "Stockholders’ Equity" for more information. Weighted average stock options, RSUs and restricted stock outstanding of 279,000 and 2,246,000 for the three months ended October 31, 2018 and 2017 , respectively, were not included in our diluted EPS calculation because their effect would have been anti-dilutive. Our EPS calculations exclude 236,000 and 252,000 weighted average performance shares outstanding for the three months ended October 31, 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 (loss) (the numerator) for EPS calculations for each respective period. The following table reconciles the numerators and denominators used in the basic and diluted EPS calculations: Three months ended October 31, 2018 2017 Numerator: Net income (loss) for basic calculation $ 3,468,000 (1,660,000 ) Numerator for diluted calculation $ 3,468,000 (1,660,000 ) Denominator: Denominator for basic calculation 23,999,000 23,797,000 Effect of dilutive securities: Stock-based awards 376,000 — Denominator for diluted calculation 24,375,000 23,797,000

Accounts Receivable

Accounts Receivable	3 Months Ended
	Oct. 31, 2018
Accounts Receivable Additional Disclosures [Abstract]
Accounts Receivable	Accounts Receivable Accounts receivable consist of the following at: October 31, 2018 July 31, 2018 Receivables from commercial and international customers $ 77,771,000 83,411,000 Unbilled receivables from commercial and international customers 19,549,000 19,731,000 Receivables from the U.S. government and its agencies 61,370,000 26,251,000 Unbilled receivables from the U.S. government and its agencies 2,217,000 19,807,000 Total accounts receivable 160,907,000 149,200,000 Less allowance for doubtful accounts 1,652,000 1,761,000 Accounts receivable, net $ 159,255,000 147,439,000 Unbilled receivables as of October 31, 2018 relate to contracts-in-progress for which revenue has been recognized, but for which we have not yet earned the right to bill the customer for work performed to-date. Under ASC 606, which we adopted on August 1, 2018 (see Note (3) - “ Revenue ”), unbilled receivables constitute contract assets. Management estimates that substantially all amounts not yet billed at October 31, 2018 will be billed and collected within one year . Of the unbilled receivables from commercial and international customers at October 31, 2018 and July 31, 2018 , approximately $1,592,000 and $1,558,000 , 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 October 31, 2018 , except for the U.S. government (and its agencies), which represented 39.5% of total accounts receivable, there were no other customers which accounted for greater than 10.0% of total accounts receivable. As of July 31, 2018 , the U.S. government (and its agencies) and Verizon represented 30.9% and 10.1% , respectively, of total accounts receivable.

Inventories

Inventories	3 Months Ended
	Oct. 31, 2018
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consist of the following at: October 31, 2018 July 31, 2018 Raw materials and components $ 56,815,000 53,649,000 Work-in-process and finished goods 49,295,000 38,854,000 Total inventories 106,110,000 92,503,000 Less reserve for excess and obsolete inventories 16,541,000 17,427,000 Inventories, net $ 89,569,000 75,076,000 As of October 31, 2018 and July 31, 2018 , the amount of inventory directly related to long-term contracts (including contracts-in-progress) was $1,235,000 and $1,249,000 , respectively, and the amount of inventory related to contracts from third party commercial customers who outsource their manufacturing to us was $1,334,000 and $1,310,000 , respectively.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	3 Months Ended
	Oct. 31, 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: October 31, 2018 July 31, 2018 Accrued wages and benefits $ 22,506,000 23,936,000 Accrued contract costs 13,285,000 10,016,000 Accrued warranty obligations 9,982,000 11,738,000 Accrued legal costs 6,946,000 6,179,000 Accrued commissions and royalties 4,605,000 4,654,000 Other 11,485,000 8,511,000 Accrued expenses and other current liabilities $ 68,809,000 65,034,000 On August 1, 2018, in connection with our adoption of ASC 606, $2,079,000 of accrued expenses and other current liabilities were reclassified to contract liabilities on our Condensed Consolidated Balance Sheet. Of this total amount, $1,679,000 and $400,000 , respectively, was reclassified from the “accrued warranty obligations” and “other” categories presented in the above table to contract liabilities as they represented deferred revenue related to service-type warranty performance obligations. See Note (3) - " Revenue " for further discussion of our adoption of ASC 606. Other accrued expenses as of October 31, 2018 include $992,000 for the current portion of the facility exit costs related to the closure of a manufacturing facility, as discussed in more detail in Note (9) - " Cost Reduction Actions ." Accrued legal costs as of October 31, 2018 and July 31, 2018 include $3,314,000 and $3,372,000 , 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 as of October 31, 2018 relate to estimated liabilities for assurance-type 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 accrued warranty obligations during the three months ended October 31, 2018 and 2017 were as follows: Three months ended October 31, 2018 2017 Balance at beginning of period $ 11,738,000 17,617,000 Reclass to contract liabilities as of August 1, 2018 (1,679,000 ) — Provision for warranty obligations 1,020,000 1,106,000 Charges incurred (1,515,000 ) (1,830,000 ) Warranty settlement and reclass (see below) 418,000 (3,892,000 ) Balance at end of period $ 9,982,000 13,001,000 Our current accrued warranty obligations at October 31, 2018 and July 31, 2018 include $4,402,000 and $4,650,000 , 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 three months ended October 31, 2017 , 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 October 31, 2018 , the total present value of these monthly credits is $3,232,000 , of which $1,621,000 is included in our current accrued warranty obligations and $1,611,000 is reflected in other liabilities (non-current) on our Condensed Consolidated Balance Sheet. In connection with this favorable settlement, during the three months ended October 31, 2017 , we recorded a benefit to cost of sales of $660,000 .

Cost Reduction Actions

Cost Reduction Actions	3 Months Ended
	Oct. 31, 2018
Restructuring and Related Activities [Abstract]
Cost Reduction Actions	Cost Reduction Actions During the three months ended three months ended October 31, 2018 , we took steps to improve our future operating results and we successfully consolidated our Government Solutions segment’s manufacturing facility located in Tampa, Florida with another facility that we maintain in Orlando, Florida; and in doing so, incurred $1,373,000 of facility exit costs, which are recorded in selling, general and administrative expenses on our Condensed Consolidated Statements of Operations. Of this amount, $992,000 and $381,000 , respectively, was included in accrued expenses and other current liabilities and other liabilities (non-current) on our Condensed Consolidated Balance Sheet as of October 31, 2018 . 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	3 Months Ended
	Oct. 31, 2018
Line of Credit Facility [Abstract]
Secured Credit Facility	Credit Facility On October 31, 2018 , we entered into a First Amended and Restated Credit Agreement (the “Credit Facility”) with a syndicate of lenders, replacing our prior Credit Agreement dated as of February 23, 2016 (as amended by that certain First Amendment, dated as of June 6, 2017 (the “Prior Credit Facility”)). In connection with the establishment of our new Credit Facility, we wrote-off $3,217,000 of deferred financing costs primarily related to the Term Loan Facility portion of our Prior Credit Facility and capitalized deferred financing costs of $1,812,000 related to the new Credit Facility. The new Credit Facility provides a senior secured loan facility of up to $550,000,000 consisting of: (i) a revolving loan facility (“Revolving Loan Facility”) with a borrowing limit of $300,000,000 ; (ii) an accordion feature allowing us to borrow up to an additional $250,000,000 ; (iii) a $35,000,000 letter of credit sublimit; and (iv) a swingline loan credit sublimit of $25,000,000 . The Credit Facility matures on October 31, 2023 (the “Revolving Maturity Date”). If we issue new unsecured debt in excess of $5,000,000 with a maturity date that is less than 91 days from October 31, 2023 , the Revolving Maturity Date would automatically accelerate so that it would be 91 days earlier than the maturity date of the new unsecured debt. The proceeds of the new Credit Facility were used, in part, to repay in full the outstanding borrowings under the Prior Credit Facility, and additional proceeds of the Credit Facility are expected to be used by us for working capital and other general corporate purposes. As of October 31, 2018 , the amount outstanding under our Credit Facility was $193,400,000 , which is reflected in the non-current portion of long-term debt on our Condensed Consolidated Balance Sheet. At October 31, 2018 , we had $2,705,000 of standby letters of credit outstanding under our Credit Facility related to guarantees of future performance on certain customer contracts and no outstanding commercial letters of credit. As of October 31, 2018, total net deferred financing costs related to the Credit Facility were $3,678,000 and will be amortized over the term of our Credit Facility through October 31, 2023 . Interest expense, including amortization of deferred financing costs, recorded during the three months ended October 31, 2018 and 2017 , was: (i) $2,542,000 and $2,465,000 , respectively; (ii) principally related to the Prior Credit Facility; and (iii) reflects a blended interest rate of approximately 6.00% and 5.30% , respectively. Borrowings under the Credit Facility shall be either: (i) Alternate Base Rate borrowings, which bear interest from the applicable borrowing date at a rate per annum equal to (x) the greatest of (a) the Prime Rate (as defined) in effect on such day, (b) the Federal Funds Effective Rate (as defined) in effect on such day plus 1/2 of 1.00% per annum and (c) the Adjusted LIBO Rate (as defined) on such day (or, if such day is not a business day, the immediately preceding business day) plus 1.00% per annum, plus (y) the Applicable Rate (as defined), 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 plus (y) the Applicable Rate. Determination of the Applicable Rate is based on a pricing grid that is dependent upon our Secured Leverage Ratio (as defined) as of the end of each fiscal quarter for which consolidated financial statements have been most recently delivered. The Credit Facility contains customary representations, warranties and affirmative covenants. The Credit Facility also contains customary negative covenants, subject to negotiated exceptions, including but not limited to: (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 Credit Facility also contains certain financial covenants and customary events of default (subject to grace periods, as appropriate), such as payment defaults, cross-defaults to other material indebtedness, bankruptcy and insolvency, the occurrence of a defined change in control and the failure to observe the negative covenants and other covenants related to the operation of our business. In addition, under certain circumstances, we may be required to enter into amendments to the Credit Facility in connection with any further syndication of the Credit Facility. The Credit Facility provides for, among other things: (i) a significant increase in our balance sheet flexibility; (ii) no scheduled payments of principal until maturity; (iii) a maximum Secured Leverage Ratio of 3.75 x trailing twelve months ("TTM") Adjusted Earnings Before Interest, Taxes, Depreciation and Amortization ("Adjusted EBITDA") and a Maximum Total Leverage Ratio of 4.50 x TTM Adjusted EBITDA, each with no step downs; (iv) a Minimum Interest Expense Coverage Ratio of 3.25 x TTM Adjusted EBITDA; (v) reduced interest rates of approximately 25 basis points as compared to the Prior Credit Facility (based on our Secured Leverage Ratio as of July 31, 2018); and (vi) the elimination or relaxation of many restrictive covenants in our Prior Credit Facility. As of October 31, 2018 , our Secured Leverage Ratio was 2.25 x TTM Adjusted EBITDA compared to the maximum allowable Secured Leverage Ratio of 3.75 x TTM Adjusted EBITDA. Our Interest Expense Coverage Ratio as of October 31, 2018 was 11.31 x TTM Adjusted EBITDA compared to the Minimum Interest Expense Coverage Ratio of 3.25 x TTM Adjusted EBITDA. Given our expected future business performance, we anticipate maintaining compliance with the terms and financial covenants in our Credit Facility for the foreseeable future. The obligations under the Credit Facility are guaranteed by certain of our domestic subsidiaries (the “Guarantors”). As collateral security under the Credit Facility and the guarantees thereof, we and the Guarantors have granted to the 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. On December 6, 2018, we entered into the first amendment to the Credit Facility. The purpose of the amendment is to provide for a mechanism to replace the LIBO rate for Eurodollar borrowings with an alternative benchmark interest rate, should the LIBO rate generally become unavailable in the future on an other-than-temporary basis. The Prior Credit Facility was a $400,000,000 secured credit facility, and comprised of 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"). The proceeds of the Prior Credit Facility were primarily used to finance our acquisition of TCS, including the repayment of certain existing indebtedness of TCS. Under the Revolving Loan Facility, during the three months ended October 31, 2018 , we had outstanding balances ranging from $34,904,000 to $63,804,000 . As of July 31, 2018, the net amount outstanding under the Prior Credit Facility was as follows: July 31, 2018 Term Loan Facility $ 120,121,000 Less unamortized deferred financing costs related to Term Loan Facility 3,427,000 Term Loan Facility, net 116,694,000 Revolving Loan Facility 48,604,000 Amount outstanding under Prior Credit Facility, net 165,298,000 Less current portion of long-term debt 17,211,000 Non-current portion of long-term debt $ 148,087,000 Capitalized terms used but not defined herein have the meanings set forth for such terms in the Credit Facility and the Prior Credit Facility, which have been documented and filed with the SEC.

Capital Lease and Other Obligat

Capital Lease and Other Obligations	3 Months Ended
	Oct. 31, 2018
Capital Leases [Abstract]
Capital Lease and Other Obligations	Capital Lease and Other Obligations We lease certain equipment under capital leases. As of October 31, 2018 and July 31, 2018 , the net book value of the leased assets which collateralize the capital lease and other obligations was $2,001,000 and $2,547,000 , respectively, and consisted primarily of machinery and equipment. Depreciation of leased assets is included in depreciation expense. As of October 31, 2018 , our capital lease and other obligations reflect a blended interest rate of approximately 7.1% . 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 October 31, 2018 : Remainder of fiscal 2019 $ 1,495,000 Fiscal 2020 780,000 Fiscal 2021 and beyond — Total minimum lease payments 2,275,000 Less: amounts representing interest 110,000 Present value of net minimum lease payments 2,165,000 Current portion of capital lease and other obligations 1,579,000 Non-current portion of capital lease and other obligations $ 586,000

Income Taxes

Income Taxes	3 Months Ended
	Oct. 31, 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 were 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, was 27.0% . We expect to fully benefit from the lower statutory income tax rate in fiscal 2019 and thereafter. The remeasurement of deferred taxes as a result of Tax Reform is an estimate and will be finalized after we file our federal and state income tax returns for fiscal 2018. The estimated impact recorded in fiscal 2018 will change if the timing of the deferred tax impacts shift between fiscal 2018 and fiscal 2019 and beyond. 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 October 31, 2018 and July 31, 2018 , total unrecognized tax benefits were $7,324,000 and $9,339,000 , respectively, including interest of $52,000 and $202,000 , respectively. At October 31, 2018 and July 31, 2018 , $407,000 and $2,572,000 , 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 $6,917,000 and $6,767,000 at October 31, 2018 and July 31, 2018 , 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, $6,693,000 and $8,563,000 , at October 31, 2018 and July 31, 2018 , respectively, net of the reversal of the federal benefit recognized as a deferred tax asset relating to state reserves, 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. During the three months ended October 31, 2018 , the IRS finalized its audit of our federal income tax return for fiscal 2016 without assessing additional taxes. Our federal income tax returns for fiscal 2015 and 2017 are subject to potential future IRS audit. None of our state income tax returns prior to fiscal 2014 are subject to audit. TCS' federal income tax returns for tax year 2015 and the tax period from January 1, 2016 to February 23, 2016 are subject to potential future IRS audit. None of TCS' state income tax returns prior to calendar year 2014 are subject to audit. Future tax assessments or settlements could have a material adverse effect on our consolidated results of operations and financial condition.

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
	Oct. 31, 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, as amended and restated effective December 4, 2018 (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. As of October 31, 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 October 31, 2018 , we had granted stock-based awards pursuant to the Plan representing the right to purchase and/or acquire an aggregate of 8,327,069 shares (net of 3,944,088 expired and canceled awards), of which an aggregate of 5,880,127 have been exercised or settled. As of October 31, 2018 , the following stock-based awards, by award type, were outstanding: Stock options 1,590,045 Performance shares 260,262 RSUs and restricted stock 440,829 Share units 155,806 Total 2,446,942 Our ESPP provides for the issuance of up to 1,050,000 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 October 31, 2018 , we have cumulatively issued 752,596 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 October 31, 2018 2017 Cost of sales $ 58,000 40,000 Selling, general and administrative expenses 905,000 654,000 Research and development expenses 83,000 53,000 Stock-based compensation expense before income tax benefit 1,046,000 747,000 Estimated income tax benefit (228,000 ) (260,000 ) Net stock-based compensation expense $ 818,000 487,000 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 October 31, 2018 , unrecognized stock-based compensation of $ 11,084,000 , net of estimated forfeitures of $ 925,000 , is expected to be recognized over a weighted average period of 3.2 years. Total stock-based compensation capitalized and included in ending inventory at both October 31, 2018 and July 31, 2018 was $48,000 . There are no liability-classified stock-based awards outstanding as of October 31, 2018 or July 31, 2018 . Stock-based compensation expense (benefit), by award type, is summarized as follows: Three months ended October 31, 2018 2017 Stock options $ 171,000 267,000 Performance shares 406,000 112,000 RSUs and restricted stock 547,000 385,000 ESPP 52,000 45,000 Share units (130,000 ) (62,000 ) Stock-based compensation expense before income tax benefit 1,046,000 747,000 Estimated income tax benefit (228,000 ) (260,000 ) Net stock-based compensation expense $ 818,000 487,000 ESPP stock-based compensation expense primarily relates to the 15% discount offered to participants in the ESPP. During the three months ended October 31, 2018 and 2017 , we recorded benefits of $130,000 and $62,000 , respectively, 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 October 31, 2018 and July 31, 2018 . 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 three months ended October 31, 2018 : Awards (in Shares) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at July 31, 2018 1,668,975 $ 28.72 Exercised (78,930 ) 28.37 Outstanding at October 31, 2018 1,590,045 $ 28.74 4.27 $ 741,000 Exercisable at October 31, 2018 1,388,123 $ 28.74 3.94 $ 574,000 Vested and expected to vest at October 31, 2018 1,555,133 $ 28.73 4.22 $ 712,000 Stock options outstanding as of October 31, 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 months ended October 31, 2018 was $561,000 . There were no stock options exercised during the three months ended October 31, 2017 . There were no stock options granted since fiscal 2017. During the three months ended October 31, 2018 , at the election of certain holders of vested stock options, 72,830 stock options were net settled upon exercise. As a result, 9,345 net shares of our common stock were issued during the three months ended October 31, 2018 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, 2018 818,438 $ 19.78 Granted 177,908 34.27 Settled (121,790 ) 21.08 Forfeited (17,659 ) 27.23 Outstanding at October 31, 2018 856,897 $ 22.44 $ 23,925,000 Vested at October 31, 2018 216,718 $ 27.71 $ 6,051,000 Vested and expected to vest at October 31, 2018 819,625 $ 22.58 $ 22,884,000 The total intrinsic value relating to fully-vested awards settled during the three months ended October 31, 2018 and 2017 was $4,210,000 and $1,937,000 , respectively. 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 October 31, 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 non-equity incentive compensation and are convertible into shares of our common stock on the one -year anniversary of the respective grant date. Cumulatively through October 31, 2018 , 270,979 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 shares of our common stock. During the three months ended October 31, 2018 , we accrued $82,000 of dividend equivalents (net of forfeitures) and paid out $259,000 . Accrued dividend equivalents were recorded as a reduction to retained earnings. As of October 31, 2018 and July 31, 2018 , accrued dividend equivalents were $536,000 and $713,000 , respectively. During the three months ended October 31, 2018 , we recorded $457,000 of income tax benefits in our Condensed Consolidated Statements of Operations, which represents net excess income tax benefits from the settlement of stock-based awards. During the three months ended October 31, 2017 , we recorded $85,000 of income tax expense in our Condensed Consolidated Statements of Operations, 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.

Segment Information

Segment Information	3 Months Ended
	Oct. 31, 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 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 communication technologies to meet their needs. This segment also serves certain large government customers (including the U.S. government) that have requirements for off-the-shelf commercial equipment. We believe this segment is a leading provider of satellite communications (such as satellite earth station modems and TWTAs), public safety systems (such as NG911 technologies) and enterprise application technologies (such as messaging and trusted location-based technologies). Our Government Solutions segment serves large government end-users (including those of foreign countries) that require mission-critical technologies and systems. Government solutions products include command and control applications (such as the design, installation and operation of data networks that integrate computing and communications, including both satellite and terrestrial links), ongoing network operation and management support services (including project management and fielding and maintenance solutions related to satellite ground terminals), troposcatter communications (such as digital troposcatter multiplexers, digital over-the-horizon modems, troposcatter systems and frequency converter systems) and RF power and switching technologies (such as solid-state high-power broadband amplifiers, enhanced position location reporting system (commonly known as "EPLRS") amplifier assemblies, identification friend or foe ("IFF") amplifiers and amplifiers used in the counteraction of improvised explosive devices). Our CODM primarily uses a metric that we refer to as Adjusted EBITDA to measure an operating segment’s performance and to make decisions about resources to be allocated. Our Adjusted EBITDA metric 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, interest expense, write-off of deferred financing costs, amortization of stock-based compensation, amortization of intangibles, depreciation expense, facility exit costs, 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 Credit Facility) 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 (loss) to Adjusted EBITDA is presented in the tables below: Three months ended October 31, 2018 Commercial Solutions Government Solutions Unallocated Total Net sales $ 77,973,000 82,871,000 — $ 160,844,000 Operating income (loss) $ 7,058,000 6,644,000 (6,409,000 ) $ 7,293,000 Net income (loss) $ 6,971,000 6,609,000 (10,112,000 ) $ 3,468,000 Provision for (benefit from) income taxes 12,000 — (2,139,000 ) (2,127,000 ) Interest (income) and other 53,000 32,000 (19,000 ) 66,000 Write-off of deferred financing costs — — 3,217,000 3,217,000 Interest expense 22,000 3,000 2,644,000 2,669,000 Amortization of stock-based compensation — — 1,046,000 1,046,000 Amortization of intangibles 3,445,000 844,000 — 4,289,000 Depreciation 2,228,000 379,000 244,000 2,851,000 Acquisition plan expenses — — 1,130,000 1,130,000 Facility exit costs — 1,373,000 — 1,373,000 Adjusted EBITDA $ 12,731,000 9,240,000 (3,989,000 ) $ 17,982,000 Purchases of property, plant and equipment $ 892,000 629,000 124,000 $ 1,645,000 Total assets at October 31, 2018 $ 602,567,000 222,587,000 41,786,000 $ 866,940,000 Three months ended October 31, 2017 Commercial Solutions Government Solutions Unallocated Total Net sales $ 76,114,000 45,455,000 — $ 121,569,000 Operating income (loss) $ 4,792,000 (641,000 ) (3,929,000 ) $ 222,000 Net income (loss) $ 4,702,000 (642,000 ) (5,720,000 ) $ (1,660,000 ) Provision for (benefit from) income taxes 6,000 — (751,000 ) (745,000 ) Interest (income) and other 48,000 (2,000 ) (7,000 ) 39,000 Interest expense 36,000 3,000 2,549,000 2,588,000 Amortization of stock-based compensation — — 747,000 747,000 Amortization of intangibles 4,425,000 844,000 — 5,269,000 Depreciation 2,444,000 616,000 286,000 3,346,000 Adjusted EBITDA $ 11,661,000 819,000 (2,896,000 ) $ 9,584,000 Purchases of property, plant and equipment $ 959,000 93,000 56,000 $ 1,108,000 Total assets at October 31, 2017 $ 600,649,000 181,739,000 43,844,000 $ 826,232,000 During the three months ended October 31, 2018 , we exited our Government Solutions segment's manufacturing facility located in Tampa, Florida and recorded a related charge of $1,373,000 in selling, general and administrative expenses on our Condensed Consolidated Statements of Operations. See Note (9) - " Cost Reduction Actions ." 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. During the three months ended October 31, 2018 , unallocated expenses also include $1,130,000 of acquisition plan expenses incurred as part of an ongoing effort to acquire a small but growing technology solutions company. There is no certainty that our acquisition plan efforts will be successful. Interest expense for the three months ended October 31, 2018 and 2017 includes $2,542,000 and $2,465,000 , respectively, principally related to our Prior Credit Facility and includes amortization of deferred financing costs. In addition, on October 31, 2018 , we recorded a $3,217,000 loss from the write-off of deferred financing costs primarily related to the Term Loan Facility portion of our Prior Credit Facility. See Note (10) - "Credit Facility" for further discussion. Intersegment sales for the three months ended October 31, 2018 and 2017 by the Commercial Solutions segment to the Government Solutions segment were $8,540,000 and $2,621,000 , 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 October 31, 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	3 Months Ended
	Oct. 31, 2018
Goodwill [Abstract]
Goodwill	Goodwill The following table represents goodwill by reportable operating segment as of October 31, 2018 and July 31, 2018 : 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, 2018 (the first day of our fiscal 2019 ), 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, 2018 total public market capitalization and assessed implied control premiums based on our common stock price of $33.70 as of August 1, 2018 . 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 42.5% and 105.5% , 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. It is possible that, during fiscal 2019 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 2019 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. In any event, we are required to perform the next annual goodwill impairment analysis on August 1, 2019 (the start of our fiscal 2020 ). 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. Any impairment charges that we may record in the future could be material to our results of operation and financial condition.

Intangible Assets

Intangible Assets	3 Months Ended
	Oct. 31, 2018
Finite-Lived Intangible Assets, Net [Abstract]
Intangible Assets	Intangible Assets Intangible assets with finite lives are as follows: As of October 31, 2018 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 21.0 $ 249,831,000 57,969,000 $ 191,862,000 Technologies 12.8 82,370,000 55,585,000 26,785,000 Trademarks and other 16.4 28,894,000 11,034,000 17,860,000 Total $ 361,095,000 124,588,000 $ 236,507,000 As of July 31, 2018 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 21.0 $ 249,831,000 55,350,000 $ 194,481,000 Technologies 12.8 82,370,000 54,386,000 27,984,000 Trademarks and other 16.4 28,894,000 10,563,000 18,331,000 Total $ 361,095,000 120,299,000 $ 240,796,000 The weighted average amortization period in the above table excludes fully amortized intangible assets. Amortization expense for the three months ended October 31, 2018 and 2017 was $4,289,000 and $5,269,000 , respectively. The estimated amortization expense consists of the following for the fiscal years ending July 31: 2019 $ 17,155,000 2020 17,155,000 2021 16,196,000 2022 14,955,000 2023 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 three months ended October 31, 2018 . We believe that the carrying values of our net intangible assets were recoverable as of October 31, 2018 . Any impairment charges that we may record in the future could be material to our results of operations and financial condition.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Oct. 31, 2018
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders’ Equity Sale of Common Stock In June 2016, we sold 7,145,000 shares of our common stock in a public offering at a price to the public of $14.00 per share, resulting in proceeds to us of $95,029,000 , net of underwriting discounts and commissions. As of October 31, 2018 and December 6, 2018 , an aggregate registered amount of $74,970,000 under our existing shelf registration statement filed with the SEC remains available for sale of various types of securities, including debt. This existing shelf registration is expected to expire on December 23, 2018 . As such, on December 6, 2018 , we filed a new $400,000,000 shelf registration statement with the SEC for the sale of various types of securities, including debt. Stock Repurchase Program As of October 31, 2018 and December 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 three months ended October 31, 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 26, 2018 , our Board of Directors declared a dividend of $0.10 per common share, which was paid on November 16, 2018 . On December 6, 2018 , our Board of Directors declared a dividend of $0.10 per common share, payable on February 15, 2019 to stockholders of record at the close of business on January 16, 2019 . Future dividends remain subject to compliance with financial covenants under our Credit Facility as well as Board approval.

Legal Proceedings and Other Mat

Legal Proceedings and Other Matters	3 Months Ended
	Oct. 31, 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 (8) -"Accrued Expenses and Other Current Liabilities," we have accrued certain legal and settlement costs related to the Vehicle IP matter. The accrued settlement costs related to this matter do not reflect the final amounts we actually may pay, if any. On May 30, 2017, we received positive news that the District Court issued a supplemental claim construction order in our favor. As a result, the plaintiff agreed to file a joint status report to the District Court that requested that the District Court cancel the trial date (which 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 noninfringement. 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’ brief in response was filed on January 19, 2018. Vehicle IP's reply brief was filed on February 23, 2018. Oral argument was held on August 8, 2018 and an appellate ruling may take several months 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 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. In September 2018, Comtech agreed to enter into a Tolling Agreement with OFAC, which extends the statute of limitations in this matter through December 31, 2019. The Tolling Agreement was shortly followed by a second administrative subpoena seeking additional information about the disclosed transaction. We are in the process of responding to OFAC’s additional request for information. U.S. sanctions with respect to Sudan were revoked in 2017. 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 whether OFAC 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. A civil monetary penalty not to exceed the amount set forth in the Export Administration Act ("EAA") may be imposed for each violation, and in the event that any provision of the EAR is continued by any other authority, the maximum monetary civil penalty for each violation shall be that provided by such other authority. 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. We may also, from time to time, receive indemnification requests from customer related to third-party claims that 911 calls were improperly routed during an emergency. 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 claims. Despite maintaining that we have properly carried out our duties, we may seek coverage under our various insurance policies; however, we cannot be sure that we will be able to maintain or obtain insurance coverage at acceptable costs or in sufficient amounts or that our insurer will not disclaim coverage as to such claims. Accordingly, 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 Standa_2

Adoption of Accounting Standards and Updates Adoption of Accounting Standards and Updates (Policies)	3 Months Ended
	Oct. 31, 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 three months ended October 31, 2018 , we adopted: • FASB ASU No. 2014-09 "Revenue from Contracts with Customers (Topic 606)." See Note (3) - "Revenue" for further information. • FASB ASU No. 2016-16 “Intra-Entity Transfers of Assets Other Than Inventory,” which eliminates a prior exception and now requires an entity to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory (for example, intellectual property and property, plant and equipment) when the transfer occurs. We adopted this ASU on August 1, 2018. There was no material impact to our consolidated financial statements (including any cumulative-effect adjustment) and disclosures upon such adoption.

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	Oct. 31, 2018
Revenue from Contract with Customer [Abstract]
Schedule of adjustments made	As a result of ASC 606, we made the following adjustments to our Condensed Consolidated Balance Sheet as of August 1, 2018: As reported at Adoption of Balance at July 31, 2018 ASC 606 August 1, 2018 Accrued expenses and other current liabilities (1) $ 65,034,000 $ (2,079,000 ) $ 62,955,000 Contract liabilities, current and non-current (2) 42,141,000 2,079,000 44,220,000 (1) See Note (8) - " Accrued expenses and other current liabilities " for further discussion of reclassification. (2) Formerly presented on the face of our Condensed Consolidated Balance Sheet as "Customer advances and deposits, current and non-current" prior to our adoption of ASC 606.
Schedules of concentration of risk	Sales by geography and customer type, as a percentage of consolidated net sales, are as follows: Three months ended October 31, 2018 2017 United States U.S. government 44.2 % 32.4 % Domestic 31.4 % 44.3 % Total United States 75.6 % 76.7 % International 24.4 % 23.3 % Total 100.0 % 100.0 %
Schedule of disaggregation of revenue	Three months ended October 31, 2018 Commercial Solutions Government Solutions Total Geographical region and customer type U.S. government $ 14,220,000 56,824,000 $ 71,044,000 Domestic 42,237,000 8,274,000 50,511,000 Total United States 56,457,000 65,098,000 121,555,000 International 21,516,000 17,773,000 39,289,000 Total $ 77,973,000 82,871,000 $ 160,844,000 Contract type Firm fixed price $ 76,290,000 63,611,000 $ 139,901,000 Cost reimbursable 1,683,000 19,260,000 20,943,000 Total $ 77,973,000 82,871,000 $ 160,844,000 Transfer of control Point in time $ 37,945,000 52,623,000 $ 90,568,000 Over time 40,028,000 30,248,000 70,276,000 Total $ 77,973,000 82,871,000 $ 160,844,000

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Oct. 31, 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 October 31, 2018 2017 Numerator: Net income (loss) for basic calculation $ 3,468,000 (1,660,000 ) Numerator for diluted calculation $ 3,468,000 (1,660,000 ) Denominator: Denominator for basic calculation 23,999,000 23,797,000 Effect of dilutive securities: Stock-based awards 376,000 — Denominator for diluted calculation 24,375,000 23,797,000

Accounts Receivable (Tables)

Accounts Receivable (Tables)	3 Months Ended
	Oct. 31, 2018
Accounts Receivable Additional Disclosures [Abstract]
Accounts receivable	Accounts receivable consist of the following at: October 31, 2018 July 31, 2018 Receivables from commercial and international customers $ 77,771,000 83,411,000 Unbilled receivables from commercial and international customers 19,549,000 19,731,000 Receivables from the U.S. government and its agencies 61,370,000 26,251,000 Unbilled receivables from the U.S. government and its agencies 2,217,000 19,807,000 Total accounts receivable 160,907,000 149,200,000 Less allowance for doubtful accounts 1,652,000 1,761,000 Accounts receivable, net $ 159,255,000 147,439,000

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Oct. 31, 2018
Inventory Disclosure [Abstract]
Inventories	Inventories consist of the following at: October 31, 2018 July 31, 2018 Raw materials and components $ 56,815,000 53,649,000 Work-in-process and finished goods 49,295,000 38,854,000 Total inventories 106,110,000 92,503,000 Less reserve for excess and obsolete inventories 16,541,000 17,427,000 Inventories, net $ 89,569,000 75,076,000

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	3 Months Ended
	Oct. 31, 2018
Accrued Liabilities, Current [Abstract]
Accrued expenses and other current liabilities	Accrued expenses and other current liabilities consist of the following at: October 31, 2018 July 31, 2018 Accrued wages and benefits $ 22,506,000 23,936,000 Accrued contract costs 13,285,000 10,016,000 Accrued warranty obligations 9,982,000 11,738,000 Accrued legal costs 6,946,000 6,179,000 Accrued commissions and royalties 4,605,000 4,654,000 Other 11,485,000 8,511,000 Accrued expenses and other current liabilities $ 68,809,000 65,034,000
Schedule of changes in current accrued warranty obligations	Changes in our accrued warranty obligations during the three months ended October 31, 2018 and 2017 were as follows: Three months ended October 31, 2018 2017 Balance at beginning of period $ 11,738,000 17,617,000 Reclass to contract liabilities as of August 1, 2018 (1,679,000 ) — Provision for warranty obligations 1,020,000 1,106,000 Charges incurred (1,515,000 ) (1,830,000 ) Warranty settlement and reclass (see below) 418,000 (3,892,000 ) Balance at end of period $ 9,982,000 13,001,000

Secured Credit Facility (Tables

Secured Credit Facility (Tables)	3 Months Ended
	Oct. 31, 2018
Line of Credit Facility [Abstract]
Schedule of Line of Credit Facilities	As of July 31, 2018, the net amount outstanding under the Prior Credit Facility was as follows: July 31, 2018 Term Loan Facility $ 120,121,000 Less unamortized deferred financing costs related to Term Loan Facility 3,427,000 Term Loan Facility, net 116,694,000 Revolving Loan Facility 48,604,000 Amount outstanding under Prior Credit Facility, net 165,298,000 Less current portion of long-term debt 17,211,000 Non-current portion of long-term debt $ 148,087,000

Capital Lease and Other Oblig_2

Capital Lease and Other Obligations (Tables)	3 Months Ended
	Oct. 31, 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 October 31, 2018 : Remainder of fiscal 2019 $ 1,495,000 Fiscal 2020 780,000 Fiscal 2021 and beyond — Total minimum lease payments 2,275,000 Less: amounts representing interest 110,000 Present value of net minimum lease payments 2,165,000 Current portion of capital lease and other obligations 1,579,000 Non-current portion of capital lease and other obligations $ 586,000

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Oct. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Stock-based Awards Outstanding by Award Type	As of October 31, 2018 , the following stock-based awards, by award type, were outstanding: Stock options 1,590,045 Performance shares 260,262 RSUs and restricted stock 440,829 Share units 155,806 Total 2,446,942
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 October 31, 2018 2017 Cost of sales $ 58,000 40,000 Selling, general and administrative expenses 905,000 654,000 Research and development expenses 83,000 53,000 Stock-based compensation expense before income tax benefit 1,046,000 747,000 Estimated income tax benefit (228,000 ) (260,000 ) Net stock-based compensation expense $ 818,000 487,000
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 October 31, 2018 2017 Stock options $ 171,000 267,000 Performance shares 406,000 112,000 RSUs and restricted stock 547,000 385,000 ESPP 52,000 45,000 Share units (130,000 ) (62,000 ) Stock-based compensation expense before income tax benefit 1,046,000 747,000 Estimated income tax benefit (228,000 ) (260,000 ) Net stock-based compensation expense $ 818,000 487,000
Summary of the Plan's activity relating to stock options	The following table summarizes the Plan's activity during the three months ended October 31, 2018 : Awards (in Shares) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at July 31, 2018 1,668,975 $ 28.72 Exercised (78,930 ) 28.37 Outstanding at October 31, 2018 1,590,045 $ 28.74 4.27 $ 741,000 Exercisable at October 31, 2018 1,388,123 $ 28.74 3.94 $ 574,000 Vested and expected to vest at October 31, 2018 1,555,133 $ 28.73 4.22 $ 712,000
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, 2018 818,438 $ 19.78 Granted 177,908 34.27 Settled (121,790 ) 21.08 Forfeited (17,659 ) 27.23 Outstanding at October 31, 2018 856,897 $ 22.44 $ 23,925,000 Vested at October 31, 2018 216,718 $ 27.71 $ 6,051,000 Vested and expected to vest at October 31, 2018 819,625 $ 22.58 $ 22,884,000

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Oct. 31, 2018
Segment Reporting [Abstract]
Segment information	Operating segment information, along with a reconciliation of segment net income (loss) and consolidated net income (loss) to Adjusted EBITDA is presented in the tables below: Three months ended October 31, 2018 Commercial Solutions Government Solutions Unallocated Total Net sales $ 77,973,000 82,871,000 — $ 160,844,000 Operating income (loss) $ 7,058,000 6,644,000 (6,409,000 ) $ 7,293,000 Net income (loss) $ 6,971,000 6,609,000 (10,112,000 ) $ 3,468,000 Provision for (benefit from) income taxes 12,000 — (2,139,000 ) (2,127,000 ) Interest (income) and other 53,000 32,000 (19,000 ) 66,000 Write-off of deferred financing costs — — 3,217,000 3,217,000 Interest expense 22,000 3,000 2,644,000 2,669,000 Amortization of stock-based compensation — — 1,046,000 1,046,000 Amortization of intangibles 3,445,000 844,000 — 4,289,000 Depreciation 2,228,000 379,000 244,000 2,851,000 Acquisition plan expenses — — 1,130,000 1,130,000 Facility exit costs — 1,373,000 — 1,373,000 Adjusted EBITDA $ 12,731,000 9,240,000 (3,989,000 ) $ 17,982,000 Purchases of property, plant and equipment $ 892,000 629,000 124,000 $ 1,645,000 Total assets at October 31, 2018 $ 602,567,000 222,587,000 41,786,000 $ 866,940,000 Three months ended October 31, 2017 Commercial Solutions Government Solutions Unallocated Total Net sales $ 76,114,000 45,455,000 — $ 121,569,000 Operating income (loss) $ 4,792,000 (641,000 ) (3,929,000 ) $ 222,000 Net income (loss) $ 4,702,000 (642,000 ) (5,720,000 ) $ (1,660,000 ) Provision for (benefit from) income taxes 6,000 — (751,000 ) (745,000 ) Interest (income) and other 48,000 (2,000 ) (7,000 ) 39,000 Interest expense 36,000 3,000 2,549,000 2,588,000 Amortization of stock-based compensation — — 747,000 747,000 Amortization of intangibles 4,425,000 844,000 — 5,269,000 Depreciation 2,444,000 616,000 286,000 3,346,000 Adjusted EBITDA $ 11,661,000 819,000 (2,896,000 ) $ 9,584,000 Purchases of property, plant and equipment $ 959,000 93,000 56,000 $ 1,108,000 Total assets at October 31, 2017 $ 600,649,000 181,739,000 43,844,000 $ 826,232,000

Goodwill (Tables)

Goodwill (Tables)	3 Months Ended
	Oct. 31, 2018
Goodwill [Abstract]
Schedule of goodwill by segment	The following table represents goodwill by reportable operating segment as of October 31, 2018 and July 31, 2018 : Commercial Solutions Government Solutions Total Goodwill $ 231,440,000 59,193,000 $ 290,633,000

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Oct. 31, 2018
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets with finite lives	Intangible assets with finite lives are as follows: As of October 31, 2018 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 21.0 $ 249,831,000 57,969,000 $ 191,862,000 Technologies 12.8 82,370,000 55,585,000 26,785,000 Trademarks and other 16.4 28,894,000 11,034,000 17,860,000 Total $ 361,095,000 124,588,000 $ 236,507,000 As of July 31, 2018 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 21.0 $ 249,831,000 55,350,000 $ 194,481,000 Technologies 12.8 82,370,000 54,386,000 27,984,000 Trademarks and other 16.4 28,894,000 10,563,000 18,331,000 Total $ 361,095,000 120,299,000 $ 240,796,000
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The estimated amortization expense consists of the following for the fiscal years ending July 31: 2019 $ 17,155,000 2020 17,155,000 2021 16,196,000 2022 14,955,000 2023 14,955,000

General Narrative (Details)

General Narrative (Details)	3 Months Ended
	Oct. 31, 2018operating_segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	2

Revenue (Details)

Revenue (Details) - USD ($)	Aug. 01, 2018	Jul. 31, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accrued expenses and other current liabilities	$ 62,955,000
Contract liabilities, current and non-current	44,220,000
Calculated under Revenue Guidance in Effect before Topic 606
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accrued expenses and other current liabilities		$ 65,034,000
Contract liabilities, current and non-current		$ 42,141,000
Difference between Revenue Guidance in Effect before and after Topic 606 | ASU 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accrued expenses and other current liabilities	(2,079,000)
Contract liabilities, current and non-current	$ 2,079,000

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenues (Details) - USD ($)	3 Months Ended
	Oct. 31, 2018	Oct. 31, 2017
Disaggregation of Revenue [Line Items]
Revenues	$ 160,844,000	$ 121,569,000
Point in time
Disaggregation of Revenue [Line Items]
Revenues	90,568,000
Over time
Disaggregation of Revenue [Line Items]
Revenues	70,276,000
Firm fixed price
Disaggregation of Revenue [Line Items]
Revenues	139,901,000
Cost reimbursable
Disaggregation of Revenue [Line Items]
Revenues	20,943,000
U.S. government
Disaggregation of Revenue [Line Items]
Revenues	71,044,000
Domestic
Disaggregation of Revenue [Line Items]
Revenues	50,511,000
Total United States
Disaggregation of Revenue [Line Items]
Revenues	121,555,000
International
Disaggregation of Revenue [Line Items]
Revenues	39,289,000
Commercial Solutions
Disaggregation of Revenue [Line Items]
Revenues	77,973,000
Commercial Solutions | Point in time
Disaggregation of Revenue [Line Items]
Revenues	37,945,000
Commercial Solutions | Over time
Disaggregation of Revenue [Line Items]
Revenues	40,028,000
Commercial Solutions | Firm fixed price
Disaggregation of Revenue [Line Items]
Revenues	76,290,000
Commercial Solutions | Cost reimbursable
Disaggregation of Revenue [Line Items]
Revenues	1,683,000
Commercial Solutions | U.S. government
Disaggregation of Revenue [Line Items]
Revenues	14,220,000
Commercial Solutions | Domestic
Disaggregation of Revenue [Line Items]
Revenues	42,237,000
Commercial Solutions | Total United States
Disaggregation of Revenue [Line Items]
Revenues	56,457,000
Commercial Solutions | International
Disaggregation of Revenue [Line Items]
Revenues	21,516,000
Government Solutions
Disaggregation of Revenue [Line Items]
Revenues	82,871,000
Government Solutions | Point in time
Disaggregation of Revenue [Line Items]
Revenues	52,623,000
Government Solutions | Over time
Disaggregation of Revenue [Line Items]
Revenues	30,248,000
Government Solutions | Firm fixed price
Disaggregation of Revenue [Line Items]
Revenues	63,611,000
Government Solutions | Cost reimbursable
Disaggregation of Revenue [Line Items]
Revenues	19,260,000
Government Solutions | U.S. government
Disaggregation of Revenue [Line Items]
Revenues	56,824,000
Government Solutions | Domestic
Disaggregation of Revenue [Line Items]
Revenues	8,274,000
Government Solutions | Total United States
Disaggregation of Revenue [Line Items]
Revenues	65,098,000
Government Solutions | International
Disaggregation of Revenue [Line Items]
Revenues	$ 17,773,000

Revenue Revenue - Sale Informat

Revenue Revenue - Sale Information, Percent (Details)	3 Months Ended
	Oct. 31, 2018	Oct. 31, 2017
Concentration Risk [Line Items]
Entity wide revenue percentage by major customer type	100.00%	100.00%
U.S. government
Concentration Risk [Line Items]
Entity wide revenue percentage by major customer type	44.20%	32.40%
Domestic
Concentration Risk [Line Items]
Entity wide revenue percentage by major customer type	31.40%	44.30%
Total United States
Concentration Risk [Line Items]
Entity wide revenue percentage by major customer type	75.60%	76.70%
International
Concentration Risk [Line Items]
Entity wide revenue percentage by major customer type	24.40%	23.30%

Revenue - Narrative (Details)

Revenue - Narrative (Details) - USD ($)	3 Months Ended
	Oct. 31, 2018	Oct. 31, 2017
Concentration Risk [Line Items]
Revenue recognized	$ 23,127,000
Remaining performance obligation, amount	$ 627,252,000
Sales Revenue, Net | Verizon Communications Inc. | Major customer
Concentration Risk [Line Items]
Percentage of revenue generated from external customer type		11.70%

Fair Value Measurements and F_2

Fair Value Measurements and Financial Instruments (Details)	3 Months Ended
	Oct. 31, 2018USD ($)
Fair Value Disclosures [Abstract]
Facility exit cost	$ 1,373,000
Non-current portion of capital lease and other obligations, a blended interest rate (percent)	7.10%

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	3 Months Ended
	Oct. 31, 2018	Oct. 31, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Share repurchased during period (in shares)	0	0
Weighted average performance shares outstanding during the period that are excluded from EPS Calculation (in shares)	236,000	252,000
Numerator:
Net income (loss) for basic calculation	$ 3,468,000	$ (1,660,000)
Numerator for diluted calculation	$ 3,468,000	$ (1,660,000)
Denominator:
Denominator for basic calculation (in shares)	23,999,000	23,797,000
Effect of dilutive securities: Stock-based awards (in shares)	376,000	0
Denominator for diluted calculation (in shares)	24,375,000	23,797,000
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)	279,000	2,246,000

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	Oct. 31, 2018	Jul. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 160,907,000	$ 149,200,000
Less allowance for doubtful accounts	1,652,000	1,761,000
Accounts receivable, net	$ 159,255,000	$ 147,439,000
Accounts Receivable | Major customer | U.S. government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of total accounts receivable	39.50%	30.90%
Accounts Receivable | Major customer | Verizon Communications Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of total accounts receivable		10.10%
Billed Receivables | Commercial and International
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 77,771,000	$ 83,411,000
Billed Receivables | U.S. government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 61,370,000	26,251,000
Unbilled Receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
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	$ 19,549,000	19,731,000
Unbilled Receivables | U.S. government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	2,217,000	19,807,000
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	$ 1,592,000	$ 1,558,000

Inventories (Details)

Inventories (Details) - USD ($)	Oct. 31, 2018	Jul. 31, 2018
Inventory Disclosure [Abstract]
Raw materials and components	$ 56,815,000	$ 53,649,000
Work-in-process and finished goods	49,295,000	38,854,000
Total inventories	106,110,000	92,503,000
Less reserve for excess and obsolete inventories	16,541,000	17,427,000
Inventories, net	89,569,000	75,076,000
Inventory directly related to long-term contracts	1,235,000	1,249,000
Inventory related to contracts from third party commercial customers who outsource their manufacturing to us	$ 1,334,000	$ 1,310,000

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Details) - USD ($)	Oct. 31, 2018	Jul. 31, 2018	Oct. 31, 2017	Jul. 31, 2017
Business Acquisition [Line Items]
Accrued wages and benefits	$ 22,506,000	$ 23,936,000
Accrued contract costs	13,285,000	10,016,000
Accrued warranty obligations	9,982,000	11,738,000	$ 13,001,000	$ 17,617,000
Accrued legal costs	6,946,000	6,179,000
Accrued commissions and royalties	4,605,000	4,654,000
Other	11,485,000	8,511,000
Accrued expenses and other current liabilities	68,809,000	65,034,000
TeleCommunication Systems Inc. | Pre-Acquisition Contingencies Related to TCS Intellectual Property
Business Acquisition [Line Items]
Accrued legal costs	$ 3,314,000	$ 3,372,000

Accrued Expenses and Other Cu_4

Accrued Expenses and Other Current Liabilities - Product Warranty Rollforward (Details)	3 Months Ended
	Oct. 31, 2018USD ($)	Oct. 31, 2017USD ($)credit	Oct. 31, 2018USD ($)	Aug. 01, 2018USD ($)	Jul. 31, 2018USD ($)	Oct. 31, 2017USD ($)
Business Acquisition [Line Items]
Accrued expenses and other current liabilities				$ (62,955,000)
Minimum coverage period of product warranty from the date of shipment	1 year
Accrued warranty obligations	$ 11,738,000	$ 17,617,000	$ 9,982,000		$ 11,738,000	$ 13,001,000
Changes in Product Warranty Liability
Balance at beginning of period	11,738,000	17,617,000
Reclass to contract liabilities as of August 1, 2018	(1,679,000)	0
Provision for warranty obligations	1,020,000	1,106,000
Charges incurred	(1,515,000)	(1,830,000)
Warranty settlement and reclass (see below)	418,000	(3,892,000)
Balance at end of period	9,982,000	$ 13,001,000
Other			11,485,000		8,511,000
Accounts Payable and Accrued Liabilities
Changes in Product Warranty Liability
Business acquisition restructuring costs facility related exit costs			992,000
Other Noncurrent Liabilities
Changes in Product Warranty Liability
Business acquisition restructuring costs facility related exit costs			381,000
TeleCommunication Systems Inc. | TCS 911 call handling software solution
Business Acquisition [Line Items]
Accrued warranty obligations	4,650,000		4,402,000		$ 4,650,000
Changes in Product Warranty Liability
Balance at beginning of period	4,650,000
Balance at end of period	$ 4,402,000
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			3,232,000
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			1,621,000
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			$ 1,611,000
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
ASU 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606
Business Acquisition [Line Items]
Accrued expenses and other current liabilities				2,079,000
Accrued warranty obligations				(1,679,000)
Changes in Product Warranty Liability
Other				(400,000)
Warranty Obligations | ASU 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606
Business Acquisition [Line Items]
Contract liabilities				1,679,000
Other Obligations | ASU 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606
Business Acquisition [Line Items]
Contract liabilities				$ 400,000

Acquisition-Related Restructuri

Acquisition-Related Restructuring Plan - Narrative (Details)	3 Months Ended
	Oct. 31, 2018USD ($)
Restructuring Cost and Reserve [Line Items]
Facility exit cost	$ 1,373,000
Accrued expenses and other current liabilities
Restructuring Cost and Reserve [Line Items]
Business acquisition restructuring costs facility related exit costs	992,000
Other Noncurrent Liabilities
Restructuring Cost and Reserve [Line Items]
Business acquisition restructuring costs facility related exit costs	$ 381,000

Secured Credit Facility (Detail

Secured Credit Facility (Details)	Oct. 31, 2018USD ($)	Oct. 31, 2018USD ($)	Oct. 31, 2017USD ($)	Jul. 31, 2018USD ($)	Feb. 23, 2016USD ($)
Line of Credit Facility [Line Items]
New debt issuance maximum amount	$ 5,000,000	$ 5,000,000
Triggering event, days before maturity of old debt		91 days
Long-term line of credit	193,400,000	$ 193,400,000
Current portion of long-term debt	0	0		$ 17,211,000
Non-current portion of long-term debt	193,400,000	193,400,000		148,087,000
Write-off of deferred financing costs		3,217,000	$ 0
Secured Credit Facility
Line of Credit Facility [Line Items]
Secured credit facility, maximum borrowing capacity	550,000,000	550,000,000			$ 400,000,000
Outstanding standby letters of credit at period end	2,705,000	2,705,000
Outstanding commercial letters of credit at period end	0	0
Unamortized deferred financing costs	3,678,000	3,678,000
Long-term Debt				165,298,000
Current portion of long-term debt				17,211,000
Non-current portion of long-term debt				148,087,000
Interest expense including amortization of deferred financing costs		$ 2,542,000	$ 2,465,000
Blended interest rate (percent)		6.00%	5.30%
Maximum amount of available cash on hand that can be used in leverage ratio calculation	$ 1,812,000	$ 1,812,000
Leverage ratio	3.75
Maximum total leverage ratio	4.50
Fixed charge coverage ratio	3.25
Debt instrument, period decrease	0.25%
Swingline Loan | Secured Credit Facility
Line of Credit Facility [Line Items]
Secured credit facility, maximum borrowing capacity	$ 25,000,000	25,000,000
Term Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Secured credit facility, maximum borrowing capacity					250,000,000
Long-term debt, gross				120,121,000
Unamortized deferred financing costs				3,427,000
Long-term Debt				116,694,000
Revolving Loan Facility | Secured Credit Facility
Line of Credit Facility [Line Items]
Secured credit facility, maximum borrowing capacity	300,000,000	300,000,000			150,000,000
Line of credit facility, accordion feature	250,000,000	250,000,000
Minimum amount outstanding during period		34,904,000
Maximum amount outstanding during period		63,804,000
Long-term Debt				$ 48,604,000
Letter of Credit | Secured Credit Facility
Line of Credit Facility [Line Items]
Secured credit facility, maximum borrowing capacity	$ 35,000,000	$ 35,000,000			$ 25,000,000
Federal Funds Effective Swap 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%
Minimum | Secured Credit Facility
Line of Credit Facility [Line Items]
Interest expense coverage ratio	11.31
Maximum | Secured Credit Facility
Line of Credit Facility [Line Items]
Leverage ratio	2.25

Capital Lease and Other Oblig_3

Capital Lease and Other Obligations (Details) - USD ($)	Oct. 31, 2018	Jul. 31, 2018
Capital Leases [Abstract]
Net book value of the leased assets that collateralize the capital lease and ther obligations	$ 2,001,000	$ 2,547,000
Blended interest rate	7.10%
Capital leases and other, option to buy leased asset	$ 1
Remainder of fiscal 2019	1,495,000
Fiscal 2,020	780,000
Fiscal 2021 and beyond	0
Total minimum lease payments	2,275,000
Less: amounts representing interest	110,000
Present value of net minimum lease payments	2,165,000
Current portion of capital lease and other obligations	1,579,000	1,836,000
Non-current portion of capital lease and other obligations	$ 586,000	$ 765,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Jul. 31, 2018	Oct. 31, 2018
Income Tax Contingency [Line Items]
Blended federal income tax rate	27.00%
Unrecognized tax benefits	$ 9,339,000	$ 7,324,000
Interest accrued relating to income taxes	202,000	52,000
Unrecognized tax benefits that would positively impact our effective tax rate, if recognized	8,563,000	6,693,000
Non-current income taxes payable
Income Tax Contingency [Line Items]
Unrecognized tax benefits	2,572,000	407,000
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	$ 6,767,000	$ 6,917,000

Stock-Based Compensation - Over

Stock-Based Compensation - Overview (Details) - shares	3 Months Ended
	Oct. 31, 2018	Jul. 31, 2018
Stock options
Stock-Based Awards Outstanding By Award Type
Number of stock-based option awards outstanding at period end (in shares)	1,590,045	1,668,975
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)	8,327,069
Aggregate number of stock based awards expired and canceled (in shares)	3,944,088
Aggregate number of stock-based awards exercised or settled (in shares)	5,880,127
Stock-Based Awards Outstanding By Award Type
Number of total stock-based awards outstanding (in shares)	2,446,942
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)	1,590,045
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)	260,262
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)	440,829
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)	155,806
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)	1,050,000
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)	752,596

Stock-Based Compensation - Expe

Stock-Based Compensation - Expenses (Details) - USD ($)	3 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Jul. 31, 2018
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 1,046,000	$ 747,000
Estimated income tax benefit	(228,000)	(260,000)
Net stock-based compensation expense	818,000	487,000
Total remaining unrecognized compensation cost related to the unvested stock-based awards	11,084,000
Estimated forfeitures related to unvested stock-based awards	$ 925,000
Weighted average number of years net compensation cost is expected to be recognized over	3 years 2 months 12 days
Stock-based compensation capitalized and included in ending inventory	$ 48,000		$ 48,000
Stock Options
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 171,000	267,000
Number of stock-based option awards outstanding at period end (in shares)	1,590,045		1,668,975
Performance Shares
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 406,000	112,000
RSUs and restricted stock
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	547,000	385,000
ESPP
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	52,000	45,000
Share units
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ (130,000)	(62,000)
Stock Appreciation Rights (SARs)
Stock-based Compensation Expenses
Number of stock-based option awards outstanding at period end (in shares)	0		0
Cost of sales
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 58,000	40,000
Selling, general and administrative expenses
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	905,000	654,000
Research and development expenses
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 83,000	$ 53,000
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%

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock Options (Details) - USD ($)	Oct. 31, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2018
Additional Disclosures
Stock Issued During The Period, Shares, Net Settlement Of Stock-Based Awards		9,345
Stock Options
Awards (in Shares)
Outstanding, Beginning Balance (in shares)		1,668,975
Exercised (in shares)		(78,930)	0
Outstanding, Ending Balance (in shares)	1,590,045	1,590,045		1,590,045
Exercisable (in shares)	1,388,123	1,388,123		1,388,123
Vested and Expected to Vest, Ending Balance (in shares)	1,555,133	1,555,133		1,555,133
Weighted Average Exercise Price
Outstanding, Beginning Balance (in dollars per share)		$ 28.72
Exercised (in dollars per share)		28.37
Outstanding, Ending Balance (in dollars per share)	$ 28.74	28.74		$ 28.74
Exercisable, Ending Balance (in dollars per share)	28.74	28.74		28.74
Vested and Expected to Vest, Ending Balance (in dollars per share)	$ 28.73	$ 28.73		$ 28.73
Weighted Average Remaining Contractual Term (Years)
Outstanding, Ending Balance		4 years 3 months 7 days
Exercisable, Ending Balance		3 years 11 months 10 days
Vested And Expected To Vest, Ending Balance		4 years 2 months 20 days
Aggregate Intrinsic Value
Outstanding, Ending Balance	$ 741,000	$ 741,000		$ 741,000
Exercisable, Ending Balance	574,000	574,000		574,000
Vested and Expected to Vest, Ending Balance	$ 712,000	712,000		$ 712,000
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		$ 561,000
Vested stock based awards net settled upon exercise (in shares)		72,830
Minimum | Stock Options
Additional Disclosures
Contractual term (in years)	5 years
Vesting period (in years)	3 years
Maximum | Stock Options
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)	Oct. 31, 2018USD ($)$ / sharesshares	Oct. 31, 2018USD ($)$ / sharesshares	Oct. 31, 2017USD ($)	Jul. 31, 2018USD ($)
Additional Disclosures
Accrual of dividend equivalents, net of reversal | $		$ 82,000	$ 61,000
Carrying value at period end | $	$ 360,844,000	$ 360,844,000		$ 339,473,000
Performance Shares, RSUs, Restricted Stock and Share Units
Awards (in Shares)
Outstanding, Beginning Balance (in shares)		818,438
Granted (in shares)		177,908
Settled (in shares)		(121,790)
Forfeited (in shares)		(17,659)
Outstanding, Ending Balance (in shares)	856,897	856,897
Vested, Ending Balance (in shares)	216,718	216,718
Vested and Expected to Vest, Ending Balance (in shares)	819,625	819,625
Weighted Average Grant Date Fair Value
Outstanding, Beginning Balance (in dollars per share) | $ / shares		$ 19.78
Granted (in dollars per share) | $ / shares		34.27
Settled (in dollars per share) | $ / shares		21.08
Forfeited (in dollars per share) | $ / shares		27.23
Outstanding, Ending Balance (in dollars per share) | $ / shares	$ 22.44	22.44
Vested, Ending Balance (in dollars per share) | $ / shares	27.71	27.71
Vested and Expected to Vest, Ending Balance (in dollars per share) | $ / shares	$ 22.58	$ 22.58
Aggregate Intrinsic Value
Outstanding, Ending Balance | $	$ 23,925,000	$ 23,925,000
Vested, Ending Balance | $	6,051,000
Vested and Expected to Vest, Ending Balance | $	$ 22,884,000	22,884,000
Additional Disclosures
Total intrinsic value of stock-based awards settled | $		$ 4,210,000	$ 1,937,000
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)	270,979	270,979
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 | $		$ 561,000
Dividend Equivalents
Additional Disclosures
Accrual of dividend equivalents, net of reversal | $		82,000
Dividend equivalents paid | $		259,000
Carrying value at period end | $	$ 536,000	$ 536,000		$ 713,000
2000 Stock Incentive Plan | Performance Shares
Awards (in Shares)
Outstanding, Ending Balance (in shares)	260,262	260,262
2000 Stock Incentive Plan | RSUs and restricted stock
Awards (in Shares)
Outstanding, Ending Balance (in shares)	440,829	440,829
2000 Stock Incentive Plan | Share units
Awards (in Shares)
Outstanding, Ending Balance (in shares)	155,806	155,806

Stock-Based Compensation - Inco

Stock-Based Compensation - Income Tax Benefit From Stock-based Awards (Details) - USD ($)	3 Months Ended
	Oct. 31, 2018	Oct. 31, 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	$ (457,000)
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		$ 85,000

Segment Information (Details)

Segment Information (Details) - USD ($)	3 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Jul. 31, 2018
Segment Reporting Information [Line Items]
Net sales	$ 160,844,000	$ 121,569,000
Operating income (loss)	7,293,000	222,000
Net income (loss)	3,468,000	(1,660,000)
Provision for (benefit from) income taxes	(2,127,000)	(745,000)
Interest (income) and other expense	66,000	39,000
Write-off of deferred financing costs	3,217,000	0
Interest expense	2,669,000	2,588,000
Amortization of stock-based compensation	1,046,000	747,000
Amortization of intangibles	4,289,000	5,269,000
Depreciation	2,851,000	3,346,000
Facility exit cost	1,373,000
Adjusted EBITDA	17,982,000	9,584,000
Purchases of property, plant and equipment	1,645,000	1,108,000
Total assets	866,940,000	826,232,000	$ 845,157,000
Acquisition plan expenses	1,130,000	0
Unallocated
Segment Reporting Information [Line Items]
Net sales	0	0
Operating income (loss)	(6,409,000)	(3,929,000)
Net income (loss)	(10,112,000)	(5,720,000)
Provision for (benefit from) income taxes	(2,139,000)	(751,000)
Interest (income) and other expense	(19,000)	(7,000)
Write-off of deferred financing costs	3,217,000
Interest expense	2,644,000	2,549,000
Amortization of stock-based compensation		747,000
Amortization of intangibles	0	0
Depreciation	244,000	286,000
Facility exit cost	0
Adjusted EBITDA	(3,989,000)	(2,896,000)
Purchases of property, plant and equipment	124,000	56,000
Total assets	41,786,000	43,844,000
Interest expense related to Credit Facility	2,542,000	2,465,000
Acquisition plan expenses	1,130,000
Commercial Solutions Segment
Segment Reporting Information [Line Items]
Net sales	77,973,000
Commercial Solutions Segment | Operating Segments
Segment Reporting Information [Line Items]
Net sales	77,973,000	76,114,000
Operating income (loss)	7,058,000	4,792,000
Net income (loss)	6,971,000	4,702,000
Provision for (benefit from) income taxes	12,000	6,000
Interest (income) and other expense	53,000	48,000
Write-off of deferred financing costs	0
Interest expense	22,000	36,000
Amortization of stock-based compensation	0	0
Amortization of intangibles	3,445,000	4,425,000
Depreciation	2,228,000	2,444,000
Facility exit cost	0
Adjusted EBITDA	12,731,000	11,661,000
Purchases of property, plant and equipment	892,000	959,000
Total assets	602,567,000	600,649,000
Acquisition plan expenses	0
Commercial Solutions Segment | Intersegment Eliminations
Segment Reporting Information [Line Items]
Net sales	8,540,000	2,621,000
Government Solutions Segment
Segment Reporting Information [Line Items]
Net sales	82,871,000
Government Solutions Segment | Operating Segments
Segment Reporting Information [Line Items]
Net sales	82,871,000	45,455,000
Operating income (loss)	6,644,000	(641,000)
Net income (loss)	6,609,000	(642,000)
Provision for (benefit from) income taxes	0	0
Interest (income) and other expense	32,000	(2,000)
Write-off of deferred financing costs	0
Interest expense	3,000	3,000
Amortization of stock-based compensation	0	0
Amortization of intangibles	844,000	844,000
Depreciation	379,000	616,000
Facility exit cost	1,373,000
Adjusted EBITDA	9,240,000	819,000
Purchases of property, plant and equipment	629,000	93,000
Total assets	222,587,000	$ 181,739,000
Acquisition plan expenses	$ 0

Goodwill (Details)

Goodwill (Details)	3 Months Ended
	Oct. 31, 2018USD ($)operating_segment	Aug. 01, 2018$ / shares	Jul. 31, 2018USD ($)
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		42.50%
Government Solutions Segment
Goodwill [Line Items]
Goodwill	$ 59,193,000		$ 59,193,000
Reporting unit, percentage of fair value in excess of carrying amount		105.50%
Common Stock
Goodwill [Line Items]
Common stock price (in dollars per share) | $ / shares		$ 33.7

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	3 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Jul. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 361,095,000		$ 361,095,000
Accumulated amortization	124,588,000		120,299,000
Net carrying amount	236,507,000		240,796,000
Amortization of intangibles	4,289,000	$ 5,269,000
Amortization expense - year one	17,155,000
Amortization expense - year two	17,155,000
Amortization expense - year three	16,196,000
Amortization expense - year four	14,955,000
Amortization expense - year five	$ 14,955,000
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	21 years	21 years
Gross carrying amount	$ 249,831,000		249,831,000
Accumulated amortization	57,969,000		55,350,000
Net carrying amount	$ 191,862,000		194,481,000
Technologies
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	12 years 9 months 15 days	12 years 9 months 15 days
Gross carrying amount	$ 82,370,000		82,370,000
Accumulated amortization	55,585,000		54,386,000
Net carrying amount	$ 26,785,000		27,984,000
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
Accumulated amortization	11,034,000		10,563,000
Net carrying amount	$ 17,860,000		$ 18,331,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	Dec. 06, 2018	Nov. 16, 2018	Sep. 26, 2018	Jun. 30, 2016	Oct. 31, 2018
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]
Dividends declared (in dollars per share)			$ 0.10
Subsequent Event
Class of Stock [Line Items]
Aggregate registered amount available for sale of securities under shelf registration statement	$ 74,970,000
Additional amount under shelf registration	400,000,000
Treasury Stock Transactions, Excluding Value of Shares Reissued [Abstract]
Stock repurchase program, remaining authorized repurchase amount	$ 8,664,000
Dividends [Abstract]
Dividends declared (in dollars per share)	$ 0.10
Dividends, cash paid (in dollars per share)		$ 0.10

Legal Proceedings and Other M_2

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
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