Comtech Telecommunications (CMTL) 10-Q 5 Jun 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Apr. 30, 2019	May 31, 2019
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Apr. 30, 2019
Current Fiscal Year End Date	--07-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019
Entity Registrant Name	COMTECH TELECOMMUNICATIONS CORP /DE/
Trading Symbol	CMTL
Entity Central Index Key	0000023197
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding		24,137,882

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Apr. 30, 2019	Jul. 31, 2018
Current assets:
Cash and cash equivalents	$ 45,152,000	$ 43,484,000
Accounts receivable, net	142,770,000	147,439,000
Inventories, net	83,034,000	75,076,000
Prepaid expenses and other current assets	18,263,000	13,794,000
Total current assets	289,219,000	279,793,000
Property, plant and equipment, net	29,388,000	28,987,000
Goodwill	310,247,000	290,633,000
Intangibles with finite lives, net	267,097,000	240,796,000
Deferred financing costs, net	3,311,000	2,205,000
Other assets, net	4,225,000	2,743,000
Total assets	903,487,000	845,157,000
Current liabilities:
Accounts payable	37,225,000	43,928,000
Accrued expenses and other current liabilities	79,744,000	65,034,000
Dividends payable	2,405,000	2,356,000
Contract liabilities	40,759,000	34,452,000
Current portion of long-term debt	0	17,211,000
Current portion of capital lease and other obligations	1,030,000	1,836,000
Interest payable	515,000	499,000
Total current liabilities	161,678,000	165,316,000
Non-current portion of long-term debt, net	173,500,000	148,087,000
Non-current portion of capital lease and other obligations	435,000	765,000
Income taxes payable	54,000	2,572,000
Deferred tax liability, net	12,117,000	10,927,000
Long-term contract liabilities	10,037,000	7,689,000
Other liabilities	20,717,000	4,117,000
Total liabilities	378,538,000	339,473,000
Commitments and contingencies (See Note 19)
Stockholders’ equity:
Preferred stock, par value $0.10 per share; shares authorized and unissued 2,000,000	0	0
Common stock, par value $0.10 per share; authorized 100,000,000 shares; issued 39,171,199 shares and 38,860,571 shares at April 30, 2019 and July 31, 2018, respectively	3,917,000	3,886,000
Additional paid-in capital	546,198,000	538,453,000
Retained earnings	416,683,000	405,194,000
Stockholders' equity before treasury stock	966,798,000	947,533,000
Treasury stock, at cost (15,033,317 shares at April 30, 2019 and July 31, 2018)	(441,849,000)	(441,849,000)
Total stockholders’ equity	524,949,000	505,684,000
Total liabilities and stockholders’ equity	$ 903,487,000	$ 845,157,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Apr. 30, 2019	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)	39,171,199	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		9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018
Income Statement [Abstract]
Net sales	$ 170,448,000	$ 147,854,000	$ 495,425,000	$ 403,154,000
Cost of sales	106,032,000	85,418,000	311,995,000	242,201,000
Gross profit	64,416,000	62,436,000	183,430,000	160,953,000
Expenses:
Selling, general and administrative	33,409,000	30,410,000	97,243,000	86,100,000
Research and development	13,471,000	12,778,000	40,664,000	39,963,000
Amortization of intangibles	4,536,000	5,269,000	13,113,000	15,806,000
Settlement of intellectual property litigation	0	0	(3,204,000)	0
Acquisition plan expenses	1,704,000	0	4,612,000	0
Total operating expenses	53,120,000	48,457,000	152,428,000	141,869,000
Operating income	11,296,000	13,979,000	31,002,000	19,084,000
Other expenses (income):
Interest expense	2,159,000	2,500,000	7,095,000	7,607,000
Write-off of deferred financing costs	0	0	3,217,000	0
Interest (income) and other	(22,000)	198,000	(7,000)	189,000
Income before provision for (benefit from) income taxes	9,159,000	11,281,000	20,697,000	11,288,000
Provision for (benefit from) income taxes	1,547,000	3,071,000	1,791,000	(11,023,000)
Net income	$ 7,612,000	$ 8,210,000	$ 18,906,000	$ 22,311,000
Net income per share (See Note 6):
Basic (in dollars per share)	$ 0.31	$ 0.34	$ 0.79	$ 0.94
Diluted (in dollars per share)	$ 0.31	$ 0.34	$ 0.78	$ 0.93
Weighted average number of common shares outstanding – basic (in shares)	24,192,000	23,834,000	24,074,000	23,819,000
Weighted average number of common and common equivalent shares outstanding – diluted (in shares)	24,330,000	24,052,000	24,263,000	23,999,000

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
Treasury stock, beginning balance (in shares) at Jul. 31, 2017					15,033,317
Beginning balance at Jul. 31, 2017	$ 480,150,000	$ 3,862,000	$ 533,001,000	$ 385,136,000	$ (441,849,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	2,931,000		2,931,000
Proceeds from exercises of stock options	130,000		130,000
Proceeds from exercises of stock options (in shares)		4,900
Proceeds from issuance of employee stock purchase plan shares (in shares)		35,830
Proceeds from issuance of employee stock purchase plan shares	619,000	$ 4,000	615,000
Forfeiture of restricted stock (in shares)		(10,254)
Forfeiture of restricted stock	0	$ (1,000)	1,000
Net settlement of stock-based awards (in shares)		25,358
Net settlement of stock-based awards	(1,055,000)	$ 3,000	(1,058,000)
Cash dividends declared, net	(7,055,000)			(7,055,000)
Accrual of dividend equivalents, net of reversal	(247,000)			(247,000)
Net income	22,311,000			22,311,000
Common stock, ending balance (in shares) at Apr. 30, 2018		38,675,301
Treasury stock, ending balance (in shares) at Apr. 30, 2018					15,033,317
Ending balance at Apr. 30, 2018	497,784,000	$ 3,868,000	535,620,000	400,145,000	$ (441,849,000)
Common stock, beginning balance (in shares) at Jan. 31, 2018		38,653,430
Treasury stock, beginning balance (in shares) at Jan. 31, 2018					15,033,317
Beginning balance at Jan. 31, 2018	490,621,000	$ 3,865,000	534,224,000	394,381,000	$ (441,849,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	1,104,000		1,104,000
Proceeds from exercises of stock options	130,000		130,000
Proceeds from exercises of stock options (in shares)		4,900
Proceeds from issuance of employee stock purchase plan shares (in shares)		11,608
Proceeds from issuance of employee stock purchase plan shares	222,000	$ 2,000	220,000
Net settlement of stock-based awards (in shares)		5,363
Net settlement of stock-based awards	(57,000)	$ 1,000	(58,000)
Cash dividends declared, net	(2,354,000)			(2,354,000)
Accrual of dividend equivalents, net of reversal	(92,000)			(92,000)
Net income	8,210,000			8,210,000
Common stock, ending balance (in shares) at Apr. 30, 2018		38,675,301
Treasury stock, ending balance (in shares) at Apr. 30, 2018					15,033,317
Ending balance at Apr. 30, 2018	$ 497,784,000	$ 3,868,000	535,620,000	400,145,000	$ (441,849,000)
Common stock, beginning balance (in shares) at Jul. 31, 2018	38,860,571	38,860,571
Treasury stock, beginning balance (in shares) at Jul. 31, 2018	15,033,317				15,033,317
Beginning balance at Jul. 31, 2018	$ 505,684,000	$ 3,886,000	538,453,000	405,194,000	$ (441,849,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	3,356,000		3,356,000
Proceeds from exercises of stock options	174,000
Proceeds from exercises of stock options (in shares)		6,100
Proceeds from exercises of stock options	174,000	$ 1,000	173,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		32,035
Proceeds from issuance of employee stock purchase plan shares	709,000	$ 3,000	706,000
Issuance of restricted stock (in shares)		10,386
Issuance of restricted stock	0	$ 1,000	(1,000)
Net settlement of stock-based awards (in shares)		53,438
Net settlement of stock-based awards	(2,069,000)	$ 5,000	(2,074,000)
Common stock issued for acquisition of Solacom Technologies, Inc. (in shares)		208,669
Common stock issued for acquisition of Solacom Technologies Inc.	5,606,000	$ 21,000	5,585,000
Cash dividends declared, net	(7,169,000)			(7,169,000)
Accrual of dividend equivalents, net of reversal	(248,000)			(248,000)
Net income	$ 18,906,000			18,906,000
Common stock, ending balance (in shares) at Apr. 30, 2019	39,171,199	39,171,199
Treasury stock, ending balance (in shares) at Apr. 30, 2019	15,033,317				15,033,317
Ending balance at Apr. 30, 2019	$ 524,949,000	$ 3,917,000	546,198,000	416,683,000	$ (441,849,000)
Common stock, beginning balance (in shares) at Jan. 31, 2019		38,950,547
Treasury stock, beginning balance (in shares) at Jan. 31, 2019					15,033,317
Beginning balance at Jan. 31, 2019	512,877,000	$ 3,895,000	539,273,000	411,558,000	$ (441,849,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	1,119,000		1,119,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		11,837
Proceeds from issuance of employee stock purchase plan shares	233,000	$ 1,000	232,000
Net settlement of stock-based awards (in shares)		146
Net settlement of stock-based awards	(11,000)		(11,000)
Common stock issued for acquisition of Solacom Technologies, Inc. (in shares)		208,669
Common stock issued for acquisition of Solacom Technologies Inc.	5,606,000	$ 21,000	5,585,000
Cash dividends declared, net	(2,405,000)			(2,405,000)
Accrual of dividend equivalents, net of reversal	(82,000)			(82,000)
Net income	$ 7,612,000			7,612,000
Common stock, ending balance (in shares) at Apr. 30, 2019	39,171,199	39,171,199
Treasury stock, ending balance (in shares) at Apr. 30, 2019	15,033,317				15,033,317
Ending balance at Apr. 30, 2019	$ 524,949,000	$ 3,917,000	$ 546,198,000	$ 416,683,000	$ (441,849,000)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018
(Parenthetical) [Abstract]
Dividends declared (in dollars per share)	$ 0.10	$ 0.1	$ 0.30	$ 0.3
Dividend equivalents (in dollars per share)	$ 0.10	$ 0.10	$ 0.30	$ 0.30

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Cash flows from operating activities:
Net income	$ 18,906,000	$ 22,311,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property, plant and equipment	8,618,000	9,833,000
Amortization of intangible assets with finite lives	13,113,000	15,806,000
Amortization of stock-based compensation	3,356,000	2,931,000
Amortization of deferred financing costs	916,000	1,646,000
Estimated contract settlement costs	6,351,000	0
Settlement of intellectual property litigation	(3,204,000)	0
Write-off of deferred financing costs	3,217,000	0
Changes in other liabilities	(23,000)	0
Loss on disposal of property, plant and equipment	40,000	77,000
Provision for allowance for doubtful accounts	854,000	412,000
Provision for excess and obsolete inventory	2,450,000	3,659,000
Deferred income tax expense (benefit)	3,885,000	(11,237,000)
Changes in assets and liabilities, net of effects of business acquisitions:
Accounts receivable	10,970,000	(3,786,000)
Inventories	(9,136,000)	(19,610,000)
Prepaid expenses and other current assets	(1,569,000)	722,000
Other assets	(34,000)	(205,000)
Accounts payable	(8,611,000)	310,000
Accrued expenses and other current liabilities	5,722,000	48,000
Contract liabilities	1,333,000	8,248,000
Other liabilities, non-current	377,000	(670,000)
Interest payable	69,000	250,000
Income taxes payable	(3,757,000)	(129,000)
Net cash provided by operating activities	53,843,000	30,616,000
Cash flows from investing activities:
Payment for acquisition of Solacom Technologies Inc., net of cash acquired	(25,883,000)	0
Payment for acquisition of the GD 911 business	(10,000,000)	0
Purchases of property, plant and equipment	(6,388,000)	(5,299,000)
Net cash used in investing activities	(42,271,000)	(5,299,000)
Cash flows from financing activities:
Net borrowings of long-term debt under Credit Facility	173,500,000	0
Net (payments) borrowings under Revolving Loan portion of Prior Credit Facility	(48,603,000)	1,001,000
Repayment of debt under Term Loan portion of Prior Credit Facility	(120,121,000)	(14,657,000)
Remittance of employees' statutory tax withholdings for stock awards	(5,032,000)	(1,055,000)
Cash dividends paid	(7,381,000)	(7,173,000)
Payment of deferred financing costs	(1,813,000)	0
Repayment of principal amounts under capital lease and other obligations	(1,189,000)	(1,853,000)
Proceeds from issuance of employee stock purchase plan shares	709,000	619,000
Payment of shelf registration costs	(148,000)	0
Proceeds from exercises of stock options	174,000	130,000
Net cash used in financing activities	(9,904,000)	(22,988,000)
Net increase in cash and cash equivalents	1,668,000	2,329,000
Cash and cash equivalents at beginning of period	43,484,000	41,844,000
Cash and cash equivalents at end of period	45,152,000	44,173,000
Cash paid during the period for:
Interest	5,853,000	5,348,000
Income taxes, net	1,582,000	345,000
Non-cash investing and financing activities:
Cash dividends declared but unpaid (including dividend equivalents)	2,653,000	2,601,000
Accrued additions to property, plant and equipment	1,248,000	1,491,000
Capital lease and other obligations incurred	0	1,306,000
Common stock issued for acquisition of Solacom Technologies Inc.	5,606,000	0
Issuance (forfeiture) of restricted stock	$ 1,000	$ (1,000)

General

General	9 Months Ended
	Apr. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
General	General The accompanying condensed consolidated financial statements of Comtech Telecommunications Corp. and its subsidiaries ("Comtech," "we," "us," or "our") as of and for the three and nine months ended April 30, 2019 and 2018 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 (15) - "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.

Acquisitions

Acquisitions	9 Months Ended
	Apr. 30, 2019
Business Combinations [Abstract]
Acquisitions	Acquisitions Solacom Technologies Inc. On February 28, 2019 , we completed our acquisition of Solacom Technologies Inc. ("Solacom"), pursuant to the Arrangement Agreement, dated as of January 7, 2019 , by and among Solacom, Comtech and Solar Acquisition Corp., a Canadian corporation and a direct, wholly-owned subsidiary of Comtech. Solacom is a leading provider of Next Generation 911 ("NG-911") solutions for public safety agencies. The acquisition of Solacom was a significant step in our strategy of enhancing our safety and security solutions. The acquisition has a preliminary purchase price for accounting purposes of $32,934,000 , of which $27,328,000 was settled in cash and $5,606,000 was settled with the issuance of 208,669 shares of Comtech’s common stock at a volume weighted average stock price of $26.86 . The fair value of consideration transferred in connection with this acquisition was $31,489,000 , which was net of $1,445,000 of cash acquired. The cash portion of the purchase price was funded principally through borrowings under our Credit Facility. The preliminary purchase price for accounting purposes is subject to finalization. We are accounting for the acquisition of Solacom under the acquisition method of accounting in accordance with FASB ASC 805, "Business Combinations." The purchase price was allocated to the assets acquired and liabilities assumed, based on their preliminary fair value as of February 28, 2019, pursuant to the business combination accounting rules. Acquisition plan expenses were not included as a component of consideration transferred and were expensed in the period incurred. Our condensed consolidated statements of operations for the three and nine months ended April 30, 2019 include a nominal contribution from Solacom. Pro forma financial information is not disclosed, as the acquisition is not material. The following table summarizes the preliminary fair value of the assets acquired and liabilities assumed in connection with the Solacom acquisition: February 28, 2019 Settled in cash $ 27,328,000 Settled in common stock issued by Comtech 5,606,000 Preliminary purchase price at fair value $ 32,934,000 Preliminary allocation of purchase price: Cash and cash equivalents $ 1,445,000 Current assets, excluding cash acquired 9,425,000 Property, plant and equipment 777,000 Deferred tax assets, non-current 5,374,000 Accrued warranty obligations (1,431,000 ) Current liabilities (4,477,000 ) Contract liabilities, non-current (1,604,000 ) Net tangible assets at preliminary fair value $ 9,509,000 Identifiable intangible assets, deferred taxes and goodwill: Estimated Useful Lives Technology $ 6,779,000 10 years Customer relationships 7,007,000 20 years Trade name 1,828,000 20 years Deferred tax liabilities related to intangible assets acquired (4,153,000 ) Goodwill 11,964,000 Indefinite Preliminary allocation of purchase price $ 32,934,000 The acquired identifiable intangible assets are being amortized on a straight-line basis, which we believe approximates the pattern in which the assets are utilized over their estimated useful lives. The preliminary fair value of customer relationships and backlog was primarily based on the value of the discounted cash flows that the related intangible asset could be expected to generate in the future. The preliminary fair value of technology and trade name was based on the discounted capitalization of royalty expense saved because we now own the assets. Among the factors contributing to the recognition of goodwill, as a component of the purchase price allocation, were synergies in products and technologies and the addition of a skilled, assembled workforce. This goodwill has been assigned to our Commercial Solutions segment based on specific identification and is generally not deductible for income tax purposes. The allocation of the preliminary purchase price shown in the above table was based upon a preliminary valuation and estimates and assumptions that are subject to change within the purchase price allocation period (generally one year from the acquisition date). The primary areas of the purchase price allocation not yet finalized include the purchase price (due to customary provisions in the purchase agreement related to adjustments to net working capital as of the acquisition date), a final assessment of accrued warranty obligations, income taxes and residual goodwill. GD NG-911 Business On April 29, 2019 , we completed the acquisition of a state and local government NG-911 business, pursuant to the Asset Purchase Agreement, dated as of April 29, 2019 , by and among General Dynamics Information Technology, Inc., Comtech and Comtech NextGen LLC, a Delaware limited liability company and indirect, wholly-owned subsidiary of Comtech. The acquisition of this NG-911 business from GD ("the GD NG-911 business") has a preliminary cash purchase price of $10,000,000 . In connection with this acquisition, we also announced an award of a five -year contract to develop, implement and operate a NG-911 emergency communications system for a Northeastern State. Immediately after our announcement of this acquisition, we hired approximately sixty GD NG-911 employees and commenced the integration of this business into our Commercial Solutions segment’s safety and security technology solutions product line. The acquisition, contract award and hiring of talented employees are expected to strengthen Comtech’s position in the growing NG-911 solutions market. We are accounting for the acquisition of this business under the acquisition method of accounting in accordance with FASB ASC 805. The purchase price was allocated to the assets acquired and liabilities assumed, based on their preliminary fair value as of April 29, 2019, pursuant to the business combination accounting rules. Acquisition plan expenses were not included as a component of consideration transferred and were expensed in the period incurred. Our condensed consolidated financial results for the three and nine months ended April 30, 2019 included only 2 days of contribution from the GD NG-911 business. Pro forma financial information is not disclosed, as the acquisition is not material. The following table summarizes the preliminary fair value of the assets acquired and liabilities assumed in connection with the acquisition of the GD NG-911 business: April 29, 2019 Preliminary purchase price at fair value $ 10,000,000 Preliminary allocation of purchase price: Current assets $ 5,790,000 Property, plant and equipment 646,000 Deferred tax assets, non-current 3,292,000 Accrued warranty obligations (5,000,000 ) Current liabilities (3,960,000 ) Net tangible assets at preliminary fair value $ 768,000 Identifiable intangibles, deferred taxes and goodwill: Estimated Useful Lives Customer relationships $ 20,300,000 10 years Technology 3,500,000 15 years Other liabilities (21,700,000 ) Deferred tax liabilities related to intangibles (518,000 ) Goodwill 7,650,000 Indefinite Preliminary purchase price $ 10,000,000 The acquired identifiable intangible assets are being amortized on a straight-line basis, which we believe approximates the pattern in which the assets are utilized over their estimated useful lives. The preliminary fair value of customer relationships and contracts was based on the value of the discounted cash flows that the related intangible asset could be expected to generate in the future. The preliminary fair value of technology and know-how was based on the discounted capitalization of royalty expense saved because we now own the assets. The preliminary fair value of other liabilities was based on the difference in discounted cash flows related to remaining performance obligations under a certain acquired contract as compared to current market terms for similar arrangements that a market participant would expect. Other liabilities will be credited against cost of sales over the remaining performance of the contract, which is 5.25 years . Among the factors contributing to the recognition of goodwill, as a component of the purchase price allocation, were synergies in solution offerings and the addition of a skilled, assembled workforce. We currently estimate that approximately $6,300,000 of goodwill resulting from the acquisition will be tax deductible. This goodwill has been assigned to our Commercial Solutions segment based on specific identification. The allocation of the preliminary purchase price shown in the above table was based on a preliminary valuation and estimates and assumptions that are subject to change within the purchase price allocation period (generally one year from the acquisition date). The primary areas of the purchase price allocation not yet finalized include the purchase price (due to customary provisions in the asset purchase agreement related to adjustments to net working capital as of the acquisition date), the estimated fair value of intangible assets acquired, intangible liability assumed, a final assessment of accrued warranty obligations, income taxes and residual goodwill.

Adoption of Accounting Standard

Adoption of Accounting Standards and Updates	9 Months Ended
	Apr. 30, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Adoption of Accounting Standards and Updates	Adoption of Accounting Standards and Updates We are required to prepare our condensed consolidated financial statements in accordance with the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") which is the source for all authoritative U.S. generally accepted accounting principles, which are commonly referred to as "GAAP." The FASB ASC is subject to updates by the FASB, which are known as Accounting Standards Updates ("ASUs"). During the nine months ended April 30, 2019 , we adopted: • FASB ASU No. 2014-09 "Revenue from Contracts with Customers (Topic 606)". See Note (4) - "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 condensed consolidated financial statements (including any cumulative-effect adjustment) and disclosures upon such adoption. During the nine months ended April 30, 2019 , the SEC issued Final Rule Release No. 33-10532 "Disclosure Update and Simplification," which revised certain of the SEC’s disclosure requirements that have become superseded in light of other SEC and or U.S. GAAP disclosure requirements. As a result of the final rule’s amendments, the SEC now requires a registrant to reconcile its changes in stockholders' equity for both the current and comparative interim and year-to-date periods, with subtotals. Our Condensed Consolidated Statements of Stockholders’ Equity for the three and nine months ended April 30, 2019 and 2018 reflect our adoption of this final rule.

Revenue

Revenue	9 Months Ended
	Apr. 30, 2019
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 and nine months ended April 30, 2019 , 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 (9) - " 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 are 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 April 30, Nine months ended April 30, 2019 2018 2019 2018 United States U.S. government 38.9 % 37.4 % 42.7 % 34.0 % Domestic 34.7 % 38.0 % 32.7 % 41.2 % Total United States 73.6 % 75.4 % 75.4 % 75.2 % International 26.4 % 24.6 % 24.6 % 24.8 % Total 100.0 % 100.0 % 100.0 % 100.0 % Sales to U.S. government customers include sales to the U.S. Department of Defense ("DoD"), intelligence and civilian agencies, as well as sales directly to or through prime contractors. Domestic sales include sales to commercial customers, as well as to U.S. state and local governments. Included in domestic sales, are sales to Verizon Communications Inc. ("Verizon"). Sales to Verizon were 9.2% and 9.5% , respectively, of consolidated net sales for the three and nine months ended April 30, 2019 . Sales to Verizon were 9.8% and 10.6% , respectively, of consolidated net sales for the three and nine months ended April 30, 2018 . International sales 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 and nine months ended April 30, 2019 and 2018 . The following tables summarize our disaggregation of revenue consistent with information reviewed by our chief operating decision-maker ("CODM") for the three and nine months ended April 30, 2019 . 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 April 30, 2019 Nine months ended April 30, 2019 Commercial Solutions Government Solutions Total Commercial Solutions Government Solutions Total Geographical region and customer type U.S. government $ 17,229,000 49,133,000 $ 66,362,000 $ 52,360,000 159,346,000 $ 211,706,000 Domestic 48,248,000 10,875,000 59,123,000 134,178,000 27,910,000 162,088,000 Total United States 65,477,000 60,008,000 125,485,000 186,538,000 187,256,000 373,794,000 International 24,123,000 20,840,000 44,963,000 67,770,000 53,861,000 121,631,000 Total $ 89,600,000 80,848,000 $ 170,448,000 $ 254,308,000 241,117,000 $ 495,425,000 Contract type Firm fixed price $ 88,125,000 57,451,000 $ 145,576,000 $ 249,982,000 178,080,000 $ 428,062,000 Cost reimbursable 1,475,000 23,397,000 24,872,000 4,326,000 63,037,000 67,363,000 Total $ 89,600,000 80,848,000 $ 170,448,000 $ 254,308,000 241,117,000 $ 495,425,000 Transfer of control Point in time $ 43,935,000 44,078,000 $ 88,013,000 $ 127,912,000 141,883,000 $ 269,795,000 Over time 45,665,000 36,770,000 82,435,000 126,396,000 99,234,000 225,630,000 Total $ 89,600,000 80,848,000 $ 170,448,000 $ 254,308,000 241,117,000 $ 495,425,000 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. Contract assets increased $5,379,000 due to business combinations discussed in Note (2) - "Acquisitions" . Under ASC 606, unbilled receivables constitute contract assets. There were no material impairment losses recognized on contract assets during the nine months ended April 30, 2019 . 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. Contract liabilities increased $5,411,000 due to business combinations discussed in Note (2) - "Acquisitions" . Of the total contract liabilities at August 1, 2018, $30,061,000 was recognized as revenue during the nine months ended April 30, 2019 . We recognize the incremental costs to obtain or fulfill a contract as an 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 internal 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. As for commissions payable to third party sales representatives related to large long-term contracts, we do consider these types of commissions both direct and incremental costs to obtain and fulfill such contracts. Therefore, such types of commissions are included in total estimated costs at completion for such contracts and expensed over time through cost of sales on our Condensed Consolidated Statements of Operations. 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 April 30, 2019 , the aggregate amount of the transaction price allocated to remaining performance obligations was $747,130,000 (which represents the amount of our consolidated backlog). We expect that a significant portion of our remaining performance obligations at April 30, 2019 will be completed and recognized as revenue during the next twelve month period. During the three and nine months ended April 30, 2019 , 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	9 Months Ended
	Apr. 30, 2019
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 approximately 7.0% , would not be materially different than its carrying value as of April 30, 2019 . The fair value of the non-current portion of our favorable AT&T warranty settlement would not be materially different than its carrying value as of as of April 30, 2019 , given our belief that the present value of such liability reflects market participants' assumptions for a similar junior, unsecured debt instrument. See Note (9) - "Accrued Expenses and Other Current Liabilities" for further discussion of the favorable AT&T warranty settlement. As of April 30, 2019 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	9 Months Ended
	Apr. 30, 2019
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 or nine months ended April 30, 2019 or 2018 . See Note (18) - "Stockholders’ Equity" for more information. Weighted average stock options, RSUs and restricted stock outstanding of 1,674,000 and 1,505,000 for the three months ended April 30, 2019 and 2018 , respectively, and 1,103,000 and 1,804,000 for the nine months ended April 30, 2019 and 2018 , respectively, were not included in our diluted EPS calculation because their effect would have been anti-dilutive. Our EPS calculations exclude 246,000 and 260,000 weighted average performance shares outstanding for the three months ended April 30, 2019 and 2018 , respectively, and 242,000 and 257,000 for the nine months ended April 30, 2019 and 2018 , respectively, as the performance conditions have not yet been satisfied. However, the compensation expense related to these awards is included in net income (the numerator) for EPS calculations for each respective period. The following table reconciles the numerators and denominators used in the basic and diluted EPS calculations: Three months ended April 30, Nine months ended April 30, 2019 2018 2019 2018 Numerator: Net income for basic calculation $ 7,612,000 8,210,000 $ 18,906,000 22,311,000 Numerator for diluted calculation $ 7,612,000 8,210,000 $ 18,906,000 22,311,000 Denominator: Denominator for basic calculation 24,192,000 23,834,000 24,074,000 23,819,000 Effect of dilutive securities: Stock-based awards 138,000 218,000 189,000 180,000 Denominator for diluted calculation 24,330,000 24,052,000 24,263,000 23,999,000

Accounts Receivable

Accounts Receivable	9 Months Ended
	Apr. 30, 2019
Receivables [Abstract]
Accounts Receivable	Accounts Receivable Accounts receivable consist of the following at: April 30, 2019 July 31, 2018 Receivables from commercial and international customers $ 85,140,000 83,411,000 Unbilled receivables from commercial and international customers 20,581,000 19,731,000 Receivables from the U.S. government and its agencies 36,744,000 26,251,000 Unbilled receivables from the U.S. government and its agencies 2,145,000 19,807,000 Total accounts receivable 144,610,000 149,200,000 Less allowance for doubtful accounts 1,840,000 1,761,000 Accounts receivable, net $ 142,770,000 147,439,000 Unbilled receivables as of April 30, 2019 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 (4) - "Revenue" ), unbilled receivables constitute contract assets. Management estimates that substantially all amounts not yet billed at April 30, 2019 will be billed and collected within one year . As of April 30, 2019 , the U.S. government (and its agencies) and Verizon represented 26.9% and 10.7% , respectively, 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	9 Months Ended
	Apr. 30, 2019
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consist of the following at: April 30, 2019 July 31, 2018 Raw materials and components $ 56,914,000 53,649,000 Work-in-process and finished goods 43,597,000 38,854,000 Total inventories 100,511,000 92,503,000 Less reserve for excess and obsolete inventories 17,477,000 17,427,000 Inventories, net $ 83,034,000 75,076,000 As of April 30, 2019 and July 31, 2018 , the amount of inventory directly related to long-term contracts (including contracts-in-progress) was $2,513,000 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 $1,822,000 and $1,310,000 , respectively.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	9 Months Ended
	Apr. 30, 2019
Accrued Liabilities, Current [Abstract]
Accrued Expenses and Other Current Liabilities	Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the following at: April 30, 2019 July 31, 2018 Accrued wages and benefits $ 27,955,000 23,936,000 Accrued contract costs 11,747,000 10,016,000 Accrued warranty obligations 14,263,000 11,738,000 Accrued legal costs 3,195,000 6,179,000 Accrued commissions and royalties 4,964,000 4,654,000 Other 17,620,000 8,511,000 Accrued expenses and other current liabilities $ 79,744,000 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 (4) - " Revenue " for further discussion of our adoption of ASC 606. Other accrued expenses as of April 30, 2019 include $634,000 for the current portion of facility exit costs related to the closure of a manufacturing facility, as discussed in more detail in Note (10) - "Cost Reduction Actions." Accrued legal costs as of July 31, 2018 included $3,372,000 related to estimated costs associated with a certain TeleCommunication Systems, Inc. ("TCS") intellectual property matter. During the nine months ended April 30, 2019 , this matter was resolved in our favor. As a result, we reduced such accrued legal costs and recorded a $3,204,000 benefit in the Condensed Consolidated Statement of Operations. See Note (19) - "Legal Proceedings and Other Matters" for additional information. 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 April 30, 2019 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 nine months ended April 30, 2019 and 2018 were as follows: Nine months ended April 30, 2019 2018 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 1,320,000 4,292,000 Additions (in connection with acquisitions) 6,431,000 — Charges incurred (4,828,000 ) (6,311,000 ) Warranty settlement and reclass (see below) 1,281,000 (3,099,000 ) Balance at end of period $ 14,263,000 12,499,000 Our current accrued warranty obligations at April 30, 2019 and July 31, 2018 include $4,013,000 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 nine months ended April 30, 2018 , we entered into a full and final warranty settlement with AT&T, the largest customer/distributor of this product line, pursuant to which we issued thirty-six credits to AT&T of $153,000 which AT&T can apply on a monthly basis to purchases of solutions from us, beginning October 2017 through September 2020. As of April 30, 2019 , the total present value of these monthly credits is $2,439,000 , of which $1,691,000 is included in our current accrued warranty obligations and $748,000 is reflected in other liabilities (non-current) on our Condensed Consolidated Balance Sheet. In connection with this favorable settlement, during the nine months ended April 30, 2018 , we recorded a benefit to cost of sales of $660,000 . In connection with our acquisition of Solacom and the GD NG-911 business, during the nine months ended April 30, 2019, we assumed warranty obligations related to certain contracts acquired. See Note (2) - " Acquisitions " for further information pertaining to these acquisitions.

Cost Reduction Actions

Cost Reduction Actions	9 Months Ended
	Apr. 30, 2019
Restructuring and Related Activities [Abstract]
Cost Reduction Actions	Cost Reduction Actions During the three months ended October 31, 2018, we took steps to improve our future operating results and successfully consolidated our Government Solutions segment’s manufacturing facility located in Tampa, Florida with another facility that we maintain in Orlando, Florida. In doing so, we accrued $1,373,000 of facility exit costs, which were recorded in selling, general and administrative expenses in our Condensed Consolidated Statements of Operations. During the nine months ended April 30, 2019 , we made cash payments of $358,000 related to such facility exit cost accrual. As of April 30, 2019 , the remaining estimated facility exit costs amounted to $1,015,000 , of which $634,000 and $381,000 , respectively, was included in "accrued expenses and other current liabilities" and "other liabilities (non-current)" on our Condensed Consolidated Balance Sheet. To-date, we have incurred an immaterial amount of severance and retention costs related to our Florida facilities consolidation. During the second quarter of fiscal 2019, we began an evaluation and repositioning of our enterprise technology products in order to focus on providing higher margin solution offerings. This evaluation and repositioning continued during the third quarter and is ongoing. To date, we have ceased offering certain solutions, have worked with customers to wind-down certain legacy contracts and have not renewed certain contracts. In connection with this ongoing repositioning, we recorded $2,465,000 and $6,351,000 , respectively, of estimated contract settlement costs in our Commercial Solutions segment during the three and nine months ended April 30, 2019 .

Secured Credit Facility

Secured Credit Facility	9 Months Ended
	Apr. 30, 2019
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, during the three months ended October 31, 2018, 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 April 30, 2019 , the amount outstanding under our Credit Facility was $173,500,000 , which is reflected in the non-current portion of long-term debt on our Condensed Consolidated Balance Sheet. At April 30, 2019 , we had $1,754,000 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. Since October 31, 2018, we had outstanding balances under the new Credit Facility ranging from $150,000,000 to $184,000,000 . As of April 30, 2019 , total net deferred financing costs related to the Credit Facility were $3,311,000 and are being amortized over the term of our Credit Facility through October 31, 2023 . Interest expense, including amortization of deferred financing costs, for the three months ended April 30, 2019 and 2018 was $2,067,000 and $2,351,000 , respectively. The amount for the most recent fiscal quarter relates to our new Credit Facility; whereas, the amount in the comparable prior year period relates to our Prior Credit Facility. Interest expense, including amortization of deferred financing costs, for the nine months ended April 30, 2019 and 2018 was $6,780,000 and $7,166,000 , respectively. The amount for the most recent fiscal year-to-date period relates to both our Prior Credit Facility and new Credit Facility; whereas, the amount in the comparable prior year period relates only to our Prior Credit Facility. Our blended interest rate approximated 5.00% and 5.49% , respectively, for the three months ended April 30, 2019 and 2018 , and approximated 5.36% and 5.29% , respectively, for the nine months ended April 30, 2019 and 2018 . 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 April 30, 2019 , our Secured Leverage Ratio was 1.77 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 April 30, 2019 was 12.46 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. During the three months ended October 31, 2018, we had outstanding balances under the Revolving Loan Facility, 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	9 Months Ended
	Apr. 30, 2019
Capital Leases [Abstract]
Capital Lease and Other Obligations	Capital Lease and Other Obligations We lease certain equipment under capital leases. As of April 30, 2019 and July 31, 2018 , the net book value of the leased assets which collateralize the capital lease and other obligations was $1,130,000 and $2,547,000 , respectively, and consisted primarily of machinery and equipment. Depreciation of leased assets is included in depreciation expense. As of April 30, 2019 , our capital lease and other obligations reflect a blended interest rate of approximately 7.0% . Our capital leases generally contain provisions whereby we can purchase the equipment at the end of the lease for a one dollar buyout. Future minimum payments under capital lease and other obligations consisted of the following at April 30, 2019 : Remainder of fiscal 2019 $ 733,000 Fiscal 2020 780,000 Fiscal 2021 and beyond — Total minimum lease payments 1,513,000 Less: amounts representing interest 48,000 Present value of net minimum lease payments 1,465,000 Current portion of capital lease and other obligations 1,030,000 Non-current portion of capital lease and other obligations $ 435,000

Income Taxes

Income Taxes	9 Months Ended
	Apr. 30, 2019
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% . In connection with Tax Reform, during the nine months ended April 30, 2018, we recorded an initial estimated net discrete tax benefit of $14,071,000 , primarily related to the remeasurement of deferred tax liabilities associated with non-deductible amortization related to intangible assets. This remeasurement was recorded pursuant to ASC 740 "Income Taxes" and SEC Staff Accounting Bulletin ("SAB") 118, using estimates based on reasonable and supportable assumptions and available information as of such reporting date. In the event the Internal Revenue Service ("IRS") issues clarifying or interpretive guidance related to Tax Reform, it may result in a change to our estimated income tax. At April 30, 2019 and July 31, 2018 , total unrecognized tax benefits were $6,987,000 and $9,339,000 , respectively, including interest of $15,000 and $202,000 , respectively. At April 30, 2019 and July 31, 2018 , $54,000 and $2,572,000 , respectively, of our unrecognized tax benefits were recorded as non-current income taxes payable on our Condensed Consolidated Balance Sheets. The remaining unrecognized tax benefits of $6,933,000 and $6,767,000 at April 30, 2019 and July 31, 2018 , respectively, were presented as an offset to the associated non-current deferred tax assets on our Condensed Consolidated Balance Sheets. Of the total unrecognized tax benefits, $6,426,000 and $8,563,000 , at April 30, 2019 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 nine months ended April 30, 2019 , 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 2017 and 2018 are subject to potential future IRS audit. None of our state income tax returns prior to fiscal 2014 are subject to audit. TCS's federal income tax returns for tax year 2015 and the tax period from January 1, 2016 to February 23, 2016, the date we acquired TCS, are subject to potential future IRS audit. None of TCS's 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	9 Months Ended
	Apr. 30, 2019
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 April 30, 2019 , the aggregate number of shares of common stock which may be issued, pursuant to the Plan, may not exceed 10,362,500 . Stock options granted may not have a term exceeding ten years or, in the case of an incentive stock award granted to a stockholder who owns stock representing more than 10.0% of the voting power, no more than five years . We expect to settle all outstanding awards under the Plan and employee purchases under the ESPP with the issuance of new shares of our common stock. As of April 30, 2019 , we had granted stock-based awards pursuant to the Plan representing the right to purchase and/or acquire an aggregate of 8,312,169 shares (net of 3,964,101 expired and canceled awards), of which an aggregate of 5,881,783 have been exercised or settled. As of April 30, 2019 , the following stock-based awards, by award type, were outstanding: Stock options 1,575,555 Performance shares 261,019 RSUs and restricted stock 438,006 Share units 155,806 Total 2,430,386 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 April 30, 2019 , we have cumulatively issued 775,770 shares of our common stock to participating employees in connection with our ESPP. Stock-based compensation for awards issued is reflected in the following line items in our Condensed Consolidated Statements of Operations: Three months ended April 30, Nine months ended April 30, 2019 2018 2019 2018 Cost of sales $ 52,000 55,000 $ 170,000 146,000 Selling, general and administrative expenses 1,004,000 976,000 2,960,000 2,584,000 Research and development expenses 63,000 73,000 226,000 201,000 Stock-based compensation expense before income tax benefit 1,119,000 1,104,000 3,356,000 2,931,000 Estimated income tax benefit (244,000 ) (240,000 ) (732,000 ) (734,000 ) Net stock-based compensation expense $ 875,000 864,000 $ 2,624,000 2,197,000 Stock-based compensation for equity-classified awards is measured at the date of grant, based on an estimate of the fair value of the award and is generally expensed over the vesting period of the award. At April 30, 2019 , unrecognized stock-based compensation of $ 8,934,000 , net of estimated forfeitures of $ 858,000 , is expected to be recognized over a weighted average period of 2.9 years. Total stock-based compensation capitalized and included in ending inventory at both April 30, 2019 and July 31, 2018 was $48,000 . There are no liability-classified stock-based awards outstanding as of April 30, 2019 or July 31, 2018 . Stock-based compensation expense (benefit), by award type, is summarized as follows: Three months ended April 30, Nine months ended April 30, 2019 2018 2019 2018 Stock options $ 174,000 309,000 $ 526,000 845,000 Performance shares 374,000 363,000 1,166,000 846,000 RSUs and restricted stock 515,000 376,000 1,630,000 1,150,000 ESPP 56,000 56,000 164,000 152,000 Share units — — (130,000 ) (62,000 ) Stock-based compensation expense before income tax benefit 1,119,000 1,104,000 3,356,000 2,931,000 Estimated income tax benefit (244,000 ) (240,000 ) (732,000 ) (734,000 ) Net stock-based compensation expense $ 875,000 864,000 $ 2,624,000 2,197,000 ESPP stock-based compensation expense primarily relates to the 15% discount offered to participants in the ESPP. During the nine months ended April 30, 2019 and 2018 , 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 on our Condensed Consolidated Balance Sheet as of April 30, 2019 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 nine months ended April 30, 2019 : 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 Expired/canceled (7,850 ) 29.30 Outstanding at January 31, 2019 1,582,195 28.74 Expired/canceled (6,640 ) 28.73 Outstanding at April 30, 2019 1,575,555 $ 28.74 3.76 $ 50,000 Exercisable at April 30, 2019 1,386,235 $ 28.71 3.45 $ 25,000 Vested and expected to vest at April 30, 2019 1,547,363 $ 28.73 3.72 $ 44,000 Stock options outstanding as of April 30, 2019 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. There were no stock options exercised during the three months ended April 30, 2019 . The total intrinsic value relating to stock options exercised during the nine months ended April 30, 2019 was $561,000 and for the three and nine months ended April 30, 2018 was $225,000 , respectively. During the nine months ended April 30, 2019 , 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 nine months ended April 30, 2019 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 Granted 2,599 25.01 Settled (526 ) 11.40 Forfeited (1,801 ) 22.70 Outstanding at January 31, 2019 857,169 22.46 Granted 2,514 24.95 Settled (1,130 ) 17.35 Forfeited (3,722 ) 21.39 Outstanding at April 30, 2019 854,831 $ 22.48 $ 20,114,000 Vested at April 30, 2019 216,718 $ 27.71 $ 5,099,000 Vested and expected to vest at April 30, 2019 816,925 $ 22.67 $ 19,222,000 The total intrinsic value relating to fully-vested awards settled during the three and nine months ended April 30, 2019 was $28,000 and $4,252,000 , respectively. The total intrinsic value relating to fully-vested awards settled during the three and nine months ended April 30, 2018 was $17,000 and $1,964,000 , 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 April 30, 2019 , 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 April 30, 2019 , 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. 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 and nine months ended April 30, 2019 , we accrued $82,000 and $248,000 , respectively, of dividend equivalents (net of forfeitures) and paid out $1,000 and $261,000 , respectively. Accrued dividend equivalents were recorded as a reduction to retained earnings. As of April 30, 2019 and July 31, 2018 , accrued dividend equivalents were $700,000 and $713,000 , respectively. With respect to the actual settlement of stock-based awards for income tax reporting, during the three and nine months ended April 30, 2019 , we recorded an income tax benefit of $52,000 and $505,000 , respectively, and during the three and nine months ended April 30, 2018 , we recorded an income tax expense of $25,000 and $96,000 , respectively. Such income tax expense generally relates to the reversal of deferred tax assets associated with expired and unexercised stock-based awards and any net income tax shortfalls upon settlement. Such income tax benefit generally relates to any net excess income tax benefits upon settlement.

Segment Information

Segment Information	9 Months Ended
	Apr. 30, 2019
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 NG-911 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, 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, or any of the following: income taxes, interest (income) and other, interest expense, write-off of deferred financing costs, amortization of stock-based compensation, amortization of intangible assets, depreciation expense, estimated contract settlement costs, 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 to Adjusted EBITDA is presented in the tables below: Three months ended April 30, 2019 Commercial Solutions Government Solutions Unallocated Total Net sales $ 89,600,000 80,848,000 — $ 170,448,000 Operating income (loss) $ 8,126,000 10,053,000 (6,883,000 ) $ 11,296,000 Net income (loss) $ 8,086,000 10,073,000 (10,547,000 ) $ 7,612,000 Provision for income taxes 10,000 — 1,537,000 1,547,000 Interest (income) and other expense 9,000 (21,000 ) (10,000 ) (22,000 ) Interest expense 21,000 1,000 2,137,000 2,159,000 Amortization of stock-based compensation — — 1,119,000 1,119,000 Amortization of intangibles 3,692,000 844,000 — 4,536,000 Depreciation 2,374,000 367,000 177,000 2,918,000 Estimated contract settlement costs 2,465,000 — — 2,465,000 Acquisition plan expenses — — 1,704,000 1,704,000 Adjusted EBITDA $ 16,657,000 11,264,000 (3,883,000 ) $ 24,038,000 Purchases of property, plant and equipment $ 1,730,000 296,000 181,000 $ 2,207,000 Long-lived assets acquired in connection with the acquisitions of Solacom and the GD NG-911 business $ 60,451,000 — — $ 60,451,000 Total assets at April 30, 2019 $ 665,499,000 200,442,000 37,546,000 $ 903,487,000 Three months ended April 30, 2018 Commercial Solutions Government Solutions Unallocated Total Net sales $ 89,936,000 57,918,000 — $ 147,854,000 Operating income (loss) $ 13,282,000 6,048,000 (5,351,000 ) $ 13,979,000 Net income (loss) $ 12,938,000 5,975,000 (10,703,000 ) $ 8,210,000 Provision for income taxes 210,000 — 2,861,000 3,071,000 Interest (income) and other expense 110,000 73,000 15,000 198,000 Interest expense 24,000 — 2,476,000 2,500,000 Amortization of stock-based compensation — — 1,104,000 1,104,000 Amortization of intangibles 4,425,000 844,000 — 5,269,000 Depreciation 2,329,000 573,000 268,000 3,170,000 Adjusted EBITDA $ 20,036,000 7,465,000 (3,979,000 ) $ 23,522,000 Purchases of property, plant and equipment $ 2,140,000 217,000 106,000 $ 2,463,000 Total assets at April 30, 2018 $ 615,643,000 177,495,000 40,934,000 $ 834,072,000 Nine months ended April 30, 2019 Commercial Solutions Government Solutions Unallocated Total Net sales $ 254,308,000 241,117,000 — $ 495,425,000 Operating income (loss) $ 23,942,000 24,480,000 (17,420,000 ) $ 31,002,000 Net income (loss) $ 23,783,000 24,505,000 (29,382,000 ) $ 18,906,000 Provision for income taxes 65,000 — 1,726,000 1,791,000 Interest (income) and other expense 32,000 (33,000 ) (6,000 ) (7,000 ) Write-off of deferred financing costs — — 3,217,000 3,217,000 Interest expense 62,000 8,000 7,025,000 7,095,000 Amortization of stock-based compensation — — 3,356,000 3,356,000 Amortization of intangibles 10,581,000 2,532,000 — 13,113,000 Depreciation 6,898,000 1,113,000 607,000 8,618,000 Estimated contract settlement costs 6,351,000 — — 6,351,000 Settlement of intellectual property litigation — — (3,204,000 ) (3,204,000 ) Acquisition plan expenses — — 4,612,000 4,612,000 Facility exit costs — 1,373,000 — 1,373,000 Adjusted EBITDA $ 47,772,000 29,498,000 (12,049,000 ) $ 65,221,000 Purchases of property, plant and equipment $ 4,593,000 1,357,000 438,000 $ 6,388,000 Long-lived assets acquired in connection with the acquisitions of Solacom and the GD NG-911 business $ 60,451,000 — — $ 60,451,000 Total assets at April 30, 2019 $ 665,499,000 200,442,000 37,546,000 $ 903,487,000 Nine months ended April 30, 2018 Commercial Solutions Government Solutions Unallocated Total Net sales $ 251,874,000 151,280,000 — $ 403,154,000 Operating income (loss) $ 26,996,000 5,108,000 (13,020,000 ) $ 19,084,000 Net income (loss) $ 26,598,000 5,020,000 (9,307,000 ) $ 22,311,000 Provision for (benefit from) income taxes 209,000 — (11,232,000 ) (11,023,000 ) Interest (income) and other expense 100,000 85,000 4,000 189,000 Interest expense 89,000 3,000 7,515,000 7,607,000 Amortization of stock-based compensation — — 2,931,000 2,931,000 Amortization of intangibles 13,274,000 2,532,000 — 15,806,000 Depreciation 7,229,000 1,777,000 827,000 9,833,000 Adjusted EBITDA $ 47,499,000 9,417,000 (9,262,000 ) $ 47,654,000 Purchases of property, plant and equipment $ 4,517,000 499,000 283,000 $ 5,299,000 Total assets at April 30, 2018 $ 615,643,000 177,495,000 40,934,000 $ 834,072,000 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 and nine months ended April 30, 2019 , unallocated expenses also include $1,704,000 and $4,612,000 , respectively, of acquisition plan expenses primarily related to our acquisitions of Solacom and the GD NG-911 business, which we believe will further complement our product offerings. See Note (2) - "Acquisitions" for further information. There is no certainty that our acquisition plan efforts will be successful. In addition, offsetting unallocated expenses for the nine months ended April 30, 2019 is a $3,204,000 benefit resulting from a favorable ruling of the U.S. Court of Appeals for the Federal Circuit related to a legacy TCS intellectual property matter. See Note (19) - "Legal Proceedings and Other Matters" for further information. Interest expenses in the tables above relate to our Prior Credit Facility and new Credit Facility and includes amortization of deferred financing costs. In addition, during the three months ended 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 (11) - "Credit Facility" for further discussion. Intersegment sales for the three months ended April 30, 2019 and 2018 by the Commercial Solutions segment to the Government Solutions segment were $1,413,000 and $2,664,000 , respectively. Intersegment sales for the nine months ended April 30, 2019 and 2018 by the Commercial Solutions segment to the Government Solutions segment were $14,515,000 and $7,613,000 , respectively. There were nominal sales by the Government Solutions segment to the Commercial Solutions segment for these periods. All intersegment sales are eliminated in consolidation and are excluded from the tables above. Unallocated assets at April 30, 2019 consist principally of cash and cash equivalents, income taxes receivable, corporate property, plant and equipment and deferred financing costs. Substantially all of our long-lived assets are located in the U.S.

Goodwill

Goodwill	9 Months Ended
	Apr. 30, 2019
Goodwill [Abstract]
Goodwill	Goodwill The following table represents goodwill by reportable operating segment, including the changes in the net carrying value of goodwill during the nine months ended April 30, 2019 : Commercial Solutions Government Solutions Total Balance as of July 31, 2018 $ 231,440,000 59,193,000 $ 290,633,000 Addition resulting from Solacom acquisition 11,964,000 — 11,964,000 Addition resulting from the acquisition of the GD NG-911 business 7,650,000 — 7,650,000 Balance as of April 30, 2019 $ 251,054,000 59,193,000 $ 310,247,000 As discussed further in Note (2) -" Acquisitions ," the goodwill resulting from the acquisitions of Solacom and the GD NG-911 business was based upon preliminary valuation and estimates and assumptions that are subject to change within the purchase price allocation period (generally one year from the acquisition date). In accordance with FASB ASC 350 " Intangibles - Goodwill and Other, " we perform a goodwill impairment analysis at least annually (in the first quarter of each fiscal year), unless indicators of impairment exist in interim periods. If we fail the quantitative assessment of goodwill impairment ("quantitative assessment"), 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	9 Months Ended
	Apr. 30, 2019
Finite-Lived Intangible Assets, Net [Abstract]
Intangible Assets	Intangible Assets Intangible assets with finite lives are as follows: As of April 30, 2019 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.5 $ 276,834,000 63,274,000 $ 213,560,000 Technologies 12.7 92,649,000 58,095,000 34,554,000 Trademarks and other 16.7 31,026,000 12,043,000 18,983,000 Total $ 400,509,000 133,412,000 $ 267,097,000 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 April 30, 2019 and 2018 was $4,536,000 and $5,269,000 , respectively. Amortization expense for the nine months ended April 30, 2019 and 2018 was $13,113,000 and $15,806,000 , respectively. As further discussed in Note (2) -" Acquisitions ," intangible assets as of April 30, 2019 include recently acquired intangibles resulting from the acquisitions of Solacom and the GD NG-911 business. The estimated amortization expense consists of the following for the fiscal years ending July 31: 2019 $ 18,320,000 2020 20,700,000 2021 19,563,000 2022 18,322,000 2023 18,322,000 We review net intangible assets with finite lives for impairment when an event occurs indicating the potential for impairment. No such event has occurred during the nine months ended April 30, 2019 . We believe that the carrying values of our net intangible assets were recoverable as of April 30, 2019 . 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	9 Months Ended
	Apr. 30, 2019
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders’ Equity Sale of Common Stock In connection with an original $175,000,000 shelf registration filed with the SEC on December 15, 2015, we sold 7,145,000 shares of our common stock in a public offering at a price of $14.00 per share in June 2016, resulting in proceeds to us of $95,029,000 , net of underwriting discounts and commissions. In December 2018, we filed a new $400,000,000 shelf registration with the SEC for the sale of various types of securities, including debt. The new shelf registration was declared effective by the SEC as of December 14, 2018. To-date, we have not issued any securities related to our new $400,000,000 shelf registration. Stock Repurchase Program As of April 30, 2019 and June 5, 2019 , 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 or nine months ended April 30, 2019 or 2018 . 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 , December 6, 2018 and March 6, 2019 , our Board of Directors declared a dividend of $0.10 per common share, which was paid on November 16, 2018 , February 15, 2019 and May 17, 2019 , respectively. On June 5, 2019 , our Board of Directors declared a dividend of $0.10 per common share, payable on August 16, 2019 to stockholders of record at the close of business on July 17, 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	9 Months Ended
	Apr. 30, 2019
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. TCS defended Verizon against Vehicle IP. In January 2019, we received a ruling from the U.S. Court of Appeals for the Federal Circuit upholding the District Court's claim construction in our favor. Consequently, we and Vehicle IP filed a joint stipulation requesting a judgment of non-infringement, which judgment was entered on March 5, 2019. As a result of the Federal Circuit Court’s decision, this matter is now closed and during the second quarter of fiscal 2019, we reduced our accrued legal costs related to this matter and recorded a $3,204,000 benefit in the Condensed Consolidated Statement of Operations. See Note (9) - " Accrued Expenses and Other Current Liabilities " for additional information. Legacy TCS 911 Call Handling Software Matter During the three months ended January 31, 2019, a customer that purchased a TCS 911 call handling software solution in December 2014 (which was more than one year prior to our acquisition of TCS) (the "TCS Legacy Customer") informed us that it experienced several network outages and that it would seek indemnification for any claims made against it as a result of such outages. We are not aware of any damage claims having been asserted against us and we have not been notified by the TCS Legacy Customer of any such claims asserted against it, in connection with such outages. Nevertheless, we have submitted notification to our insurance carriers for review and consideration of coverage for potential liability that may arise from these matters. In connection with these outages, the TCS Legacy Customer informed us that it believed certain communication failover redundancies promised to it by former senior management of TCS were never completed and has demanded that we refund to it all amounts previously paid to us under the contract, which through April 30, 2019 was approximately $14,600,000 . In response to such claim, we engaged legal counsel to review the claims made by our customer. Based on such ongoing review, we believe that TCS has complied with its contractual requirements and that the customer is not entitled to any such reimbursement. Our contract to provide services to this customer expires in December 2019 and the amount of annual revenue we generate from this customer is immaterial. In an attempt to resolve the issues, the parties agreed to non-binding mediation process, which commenced in April 2019. We also filed a lawsuit in March 2019 against a former employee and her new employer arising from such former employee's violation of her obligation to TCS of confidentiality, non-competition and non-solicitation of customers, including the TCS Legacy Customer. The former employee has responded with her own lawsuit against us. The ultimate resolution of this matter 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 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. In December 2018, Comtech responded to a second administrative subpoena from OFAC, answering the questions it posed and providing all the documents it sought. 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 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 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 customers 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)	9 Months Ended
	Apr. 30, 2019
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 Standards Board ("FASB") Accounting Standards Codification ("ASC") which is the source for all authoritative U.S. generally accepted accounting principles, which are commonly referred to as "GAAP." The FASB ASC is subject to updates by the FASB, which are known as Accounting Standards Updates ("ASUs"). During the nine months ended April 30, 2019 , we adopted: • FASB ASU No. 2014-09 "Revenue from Contracts with Customers (Topic 606)". See Note (4) - "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 condensed consolidated financial statements (including any cumulative-effect adjustment) and disclosures upon such adoption. During the nine months ended April 30, 2019 , the SEC issued Final Rule Release No. 33-10532 "Disclosure Update and Simplification," which revised certain of the SEC’s disclosure requirements that have become superseded in light of other SEC and or U.S. GAAP disclosure requirements. As a result of the final rule’s amendments, the SEC now requires a registrant to reconcile its changes in stockholders' equity for both the current and comparative interim and year-to-date periods, with subtotals. Our Condensed Consolidated Statements of Stockholders’ Equity for the three and nine months ended April 30, 2019 and 2018 reflect our adoption of this final rule.

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Apr. 30, 2019
Business Combinations [Abstract]
Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary fair value of the assets acquired and liabilities assumed in connection with the Solacom acquisition: February 28, 2019 Settled in cash $ 27,328,000 Settled in common stock issued by Comtech 5,606,000 Preliminary purchase price at fair value $ 32,934,000 Preliminary allocation of purchase price: Cash and cash equivalents $ 1,445,000 Current assets, excluding cash acquired 9,425,000 Property, plant and equipment 777,000 Deferred tax assets, non-current 5,374,000 Accrued warranty obligations (1,431,000 ) Current liabilities (4,477,000 ) Contract liabilities, non-current (1,604,000 ) Net tangible assets at preliminary fair value $ 9,509,000 Identifiable intangible assets, deferred taxes and goodwill: Estimated Useful Lives Technology $ 6,779,000 10 years Customer relationships 7,007,000 20 years Trade name 1,828,000 20 years Deferred tax liabilities related to intangible assets acquired (4,153,000 ) Goodwill 11,964,000 Indefinite Preliminary allocation of purchase price $ 32,934,000

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Apr. 30, 2019
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 (9) - " 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 April 30, Nine months ended April 30, 2019 2018 2019 2018 United States U.S. government 38.9 % 37.4 % 42.7 % 34.0 % Domestic 34.7 % 38.0 % 32.7 % 41.2 % Total United States 73.6 % 75.4 % 75.4 % 75.2 % International 26.4 % 24.6 % 24.6 % 24.8 % Total 100.0 % 100.0 % 100.0 % 100.0 %
Schedule of disaggregation of revenue	Three months ended April 30, 2019 Nine months ended April 30, 2019 Commercial Solutions Government Solutions Total Commercial Solutions Government Solutions Total Geographical region and customer type U.S. government $ 17,229,000 49,133,000 $ 66,362,000 $ 52,360,000 159,346,000 $ 211,706,000 Domestic 48,248,000 10,875,000 59,123,000 134,178,000 27,910,000 162,088,000 Total United States 65,477,000 60,008,000 125,485,000 186,538,000 187,256,000 373,794,000 International 24,123,000 20,840,000 44,963,000 67,770,000 53,861,000 121,631,000 Total $ 89,600,000 80,848,000 $ 170,448,000 $ 254,308,000 241,117,000 $ 495,425,000 Contract type Firm fixed price $ 88,125,000 57,451,000 $ 145,576,000 $ 249,982,000 178,080,000 $ 428,062,000 Cost reimbursable 1,475,000 23,397,000 24,872,000 4,326,000 63,037,000 67,363,000 Total $ 89,600,000 80,848,000 $ 170,448,000 $ 254,308,000 241,117,000 $ 495,425,000 Transfer of control Point in time $ 43,935,000 44,078,000 $ 88,013,000 $ 127,912,000 141,883,000 $ 269,795,000 Over time 45,665,000 36,770,000 82,435,000 126,396,000 99,234,000 225,630,000 Total $ 89,600,000 80,848,000 $ 170,448,000 $ 254,308,000 241,117,000 $ 495,425,000

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Apr. 30, 2019
Earnings Per Share [Abstract]
Schedule of numerators and denominators used in basic and diluted EPS calculations	The following table reconciles the numerators and denominators used in the basic and diluted EPS calculations: Three months ended April 30, Nine months ended April 30, 2019 2018 2019 2018 Numerator: Net income for basic calculation $ 7,612,000 8,210,000 $ 18,906,000 22,311,000 Numerator for diluted calculation $ 7,612,000 8,210,000 $ 18,906,000 22,311,000 Denominator: Denominator for basic calculation 24,192,000 23,834,000 24,074,000 23,819,000 Effect of dilutive securities: Stock-based awards 138,000 218,000 189,000 180,000 Denominator for diluted calculation 24,330,000 24,052,000 24,263,000 23,999,000

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
	Apr. 30, 2019
Receivables [Abstract]
Accounts receivable	Accounts receivable consist of the following at: April 30, 2019 July 31, 2018 Receivables from commercial and international customers $ 85,140,000 83,411,000 Unbilled receivables from commercial and international customers 20,581,000 19,731,000 Receivables from the U.S. government and its agencies 36,744,000 26,251,000 Unbilled receivables from the U.S. government and its agencies 2,145,000 19,807,000 Total accounts receivable 144,610,000 149,200,000 Less allowance for doubtful accounts 1,840,000 1,761,000 Accounts receivable, net $ 142,770,000 147,439,000

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Apr. 30, 2019
Inventory Disclosure [Abstract]
Inventories	Inventories consist of the following at: April 30, 2019 July 31, 2018 Raw materials and components $ 56,914,000 53,649,000 Work-in-process and finished goods 43,597,000 38,854,000 Total inventories 100,511,000 92,503,000 Less reserve for excess and obsolete inventories 17,477,000 17,427,000 Inventories, net $ 83,034,000 75,076,000

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended
	Apr. 30, 2019
Accrued Liabilities, Current [Abstract]
Accrued expenses and other current liabilities	Accrued expenses and other current liabilities consist of the following at: April 30, 2019 July 31, 2018 Accrued wages and benefits $ 27,955,000 23,936,000 Accrued contract costs 11,747,000 10,016,000 Accrued warranty obligations 14,263,000 11,738,000 Accrued legal costs 3,195,000 6,179,000 Accrued commissions and royalties 4,964,000 4,654,000 Other 17,620,000 8,511,000 Accrued expenses and other current liabilities $ 79,744,000 65,034,000
Schedule of changes in current accrued warranty obligations	Changes in our accrued warranty obligations during the nine months ended April 30, 2019 and 2018 were as follows: Nine months ended April 30, 2019 2018 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 1,320,000 4,292,000 Additions (in connection with acquisitions) 6,431,000 — Charges incurred (4,828,000 ) (6,311,000 ) Warranty settlement and reclass (see below) 1,281,000 (3,099,000 ) Balance at end of period $ 14,263,000 12,499,000

Secured Credit Facility (Tables

Secured Credit Facility (Tables)	9 Months Ended
	Apr. 30, 2019
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)	9 Months Ended
	Apr. 30, 2019
Capital Leases [Abstract]
Schedule of Future Minimum Lease Payments for Capital Lease and Other Obligations	Future minimum payments under capital lease and other obligations consisted of the following at April 30, 2019 : Remainder of fiscal 2019 $ 733,000 Fiscal 2020 780,000 Fiscal 2021 and beyond — Total minimum lease payments 1,513,000 Less: amounts representing interest 48,000 Present value of net minimum lease payments 1,465,000 Current portion of capital lease and other obligations 1,030,000 Non-current portion of capital lease and other obligations $ 435,000

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Apr. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Stock-based Awards Outstanding by Award Type	As of April 30, 2019 , the following stock-based awards, by award type, were outstanding: Stock options 1,575,555 Performance shares 261,019 RSUs and restricted stock 438,006 Share units 155,806 Total 2,430,386
Stock-based compensation for awards detailing where recorded in Condensed Consolidated Statement of Operations	Stock-based compensation for awards issued is reflected in the following line items in our Condensed Consolidated Statements of Operations: Three months ended April 30, Nine months ended April 30, 2019 2018 2019 2018 Cost of sales $ 52,000 55,000 $ 170,000 146,000 Selling, general and administrative expenses 1,004,000 976,000 2,960,000 2,584,000 Research and development expenses 63,000 73,000 226,000 201,000 Stock-based compensation expense before income tax benefit 1,119,000 1,104,000 3,356,000 2,931,000 Estimated income tax benefit (244,000 ) (240,000 ) (732,000 ) (734,000 ) Net stock-based compensation expense $ 875,000 864,000 $ 2,624,000 2,197,000
Summary of net stock-based compensation expense by award type	Stock-based compensation expense (benefit), by award type, is summarized as follows: Three months ended April 30, Nine months ended April 30, 2019 2018 2019 2018 Stock options $ 174,000 309,000 $ 526,000 845,000 Performance shares 374,000 363,000 1,166,000 846,000 RSUs and restricted stock 515,000 376,000 1,630,000 1,150,000 ESPP 56,000 56,000 164,000 152,000 Share units — — (130,000 ) (62,000 ) Stock-based compensation expense before income tax benefit 1,119,000 1,104,000 3,356,000 2,931,000 Estimated income tax benefit (244,000 ) (240,000 ) (732,000 ) (734,000 ) Net stock-based compensation expense $ 875,000 864,000 $ 2,624,000 2,197,000
Summary of the Plan's activity relating to stock options	The following table summarizes the Plan's activity during the nine months ended April 30, 2019 : 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 Expired/canceled (7,850 ) 29.30 Outstanding at January 31, 2019 1,582,195 28.74 Expired/canceled (6,640 ) 28.73 Outstanding at April 30, 2019 1,575,555 $ 28.74 3.76 $ 50,000 Exercisable at April 30, 2019 1,386,235 $ 28.71 3.45 $ 25,000 Vested and expected to vest at April 30, 2019 1,547,363 $ 28.73 3.72 $ 44,000
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 Granted 2,599 25.01 Settled (526 ) 11.40 Forfeited (1,801 ) 22.70 Outstanding at January 31, 2019 857,169 22.46 Granted 2,514 24.95 Settled (1,130 ) 17.35 Forfeited (3,722 ) 21.39 Outstanding at April 30, 2019 854,831 $ 22.48 $ 20,114,000 Vested at April 30, 2019 216,718 $ 27.71 $ 5,099,000 Vested and expected to vest at April 30, 2019 816,925 $ 22.67 $ 19,222,000

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Apr. 30, 2019
Segment Reporting [Abstract]
Segment information	Operating segment information, along with a reconciliation of segment net income (loss) and consolidated net income to Adjusted EBITDA is presented in the tables below: Three months ended April 30, 2019 Commercial Solutions Government Solutions Unallocated Total Net sales $ 89,600,000 80,848,000 — $ 170,448,000 Operating income (loss) $ 8,126,000 10,053,000 (6,883,000 ) $ 11,296,000 Net income (loss) $ 8,086,000 10,073,000 (10,547,000 ) $ 7,612,000 Provision for income taxes 10,000 — 1,537,000 1,547,000 Interest (income) and other expense 9,000 (21,000 ) (10,000 ) (22,000 ) Interest expense 21,000 1,000 2,137,000 2,159,000 Amortization of stock-based compensation — — 1,119,000 1,119,000 Amortization of intangibles 3,692,000 844,000 — 4,536,000 Depreciation 2,374,000 367,000 177,000 2,918,000 Estimated contract settlement costs 2,465,000 — — 2,465,000 Acquisition plan expenses — — 1,704,000 1,704,000 Adjusted EBITDA $ 16,657,000 11,264,000 (3,883,000 ) $ 24,038,000 Purchases of property, plant and equipment $ 1,730,000 296,000 181,000 $ 2,207,000 Long-lived assets acquired in connection with the acquisitions of Solacom and the GD NG-911 business $ 60,451,000 — — $ 60,451,000 Total assets at April 30, 2019 $ 665,499,000 200,442,000 37,546,000 $ 903,487,000 Three months ended April 30, 2018 Commercial Solutions Government Solutions Unallocated Total Net sales $ 89,936,000 57,918,000 — $ 147,854,000 Operating income (loss) $ 13,282,000 6,048,000 (5,351,000 ) $ 13,979,000 Net income (loss) $ 12,938,000 5,975,000 (10,703,000 ) $ 8,210,000 Provision for income taxes 210,000 — 2,861,000 3,071,000 Interest (income) and other expense 110,000 73,000 15,000 198,000 Interest expense 24,000 — 2,476,000 2,500,000 Amortization of stock-based compensation — — 1,104,000 1,104,000 Amortization of intangibles 4,425,000 844,000 — 5,269,000 Depreciation 2,329,000 573,000 268,000 3,170,000 Adjusted EBITDA $ 20,036,000 7,465,000 (3,979,000 ) $ 23,522,000 Purchases of property, plant and equipment $ 2,140,000 217,000 106,000 $ 2,463,000 Total assets at April 30, 2018 $ 615,643,000 177,495,000 40,934,000 $ 834,072,000 Nine months ended April 30, 2019 Commercial Solutions Government Solutions Unallocated Total Net sales $ 254,308,000 241,117,000 — $ 495,425,000 Operating income (loss) $ 23,942,000 24,480,000 (17,420,000 ) $ 31,002,000 Net income (loss) $ 23,783,000 24,505,000 (29,382,000 ) $ 18,906,000 Provision for income taxes 65,000 — 1,726,000 1,791,000 Interest (income) and other expense 32,000 (33,000 ) (6,000 ) (7,000 ) Write-off of deferred financing costs — — 3,217,000 3,217,000 Interest expense 62,000 8,000 7,025,000 7,095,000 Amortization of stock-based compensation — — 3,356,000 3,356,000 Amortization of intangibles 10,581,000 2,532,000 — 13,113,000 Depreciation 6,898,000 1,113,000 607,000 8,618,000 Estimated contract settlement costs 6,351,000 — — 6,351,000 Settlement of intellectual property litigation — — (3,204,000 ) (3,204,000 ) Acquisition plan expenses — — 4,612,000 4,612,000 Facility exit costs — 1,373,000 — 1,373,000 Adjusted EBITDA $ 47,772,000 29,498,000 (12,049,000 ) $ 65,221,000 Purchases of property, plant and equipment $ 4,593,000 1,357,000 438,000 $ 6,388,000 Long-lived assets acquired in connection with the acquisitions of Solacom and the GD NG-911 business $ 60,451,000 — — $ 60,451,000 Total assets at April 30, 2019 $ 665,499,000 200,442,000 37,546,000 $ 903,487,000 Nine months ended April 30, 2018 Commercial Solutions Government Solutions Unallocated Total Net sales $ 251,874,000 151,280,000 — $ 403,154,000 Operating income (loss) $ 26,996,000 5,108,000 (13,020,000 ) $ 19,084,000 Net income (loss) $ 26,598,000 5,020,000 (9,307,000 ) $ 22,311,000 Provision for (benefit from) income taxes 209,000 — (11,232,000 ) (11,023,000 ) Interest (income) and other expense 100,000 85,000 4,000 189,000 Interest expense 89,000 3,000 7,515,000 7,607,000 Amortization of stock-based compensation — — 2,931,000 2,931,000 Amortization of intangibles 13,274,000 2,532,000 — 15,806,000 Depreciation 7,229,000 1,777,000 827,000 9,833,000 Adjusted EBITDA $ 47,499,000 9,417,000 (9,262,000 ) $ 47,654,000 Purchases of property, plant and equipment $ 4,517,000 499,000 283,000 $ 5,299,000 Total assets at April 30, 2018 $ 615,643,000 177,495,000 40,934,000 $ 834,072,000

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Apr. 30, 2019
Goodwill [Abstract]
Schedule of goodwill by segment	The following table represents goodwill by reportable operating segment, including the changes in the net carrying value of goodwill during the nine months ended April 30, 2019 : Commercial Solutions Government Solutions Total Balance as of July 31, 2018 $ 231,440,000 59,193,000 $ 290,633,000 Addition resulting from Solacom acquisition 11,964,000 — 11,964,000 Addition resulting from the acquisition of the GD NG-911 business 7,650,000 — 7,650,000 Balance as of April 30, 2019 $ 251,054,000 59,193,000 $ 310,247,000

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Apr. 30, 2019
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets with finite lives	Intangible assets with finite lives are as follows: As of April 30, 2019 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.5 $ 276,834,000 63,274,000 $ 213,560,000 Technologies 12.7 92,649,000 58,095,000 34,554,000 Trademarks and other 16.7 31,026,000 12,043,000 18,983,000 Total $ 400,509,000 133,412,000 $ 267,097,000 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 $ 18,320,000 2020 20,700,000 2021 19,563,000 2022 18,322,000 2023 18,322,000

General Narrative (Details)

General Narrative (Details)	9 Months Ended
	Apr. 30, 2019operating_segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	2

Acquisitions - Additional Infor

Acquisitions - Additional Information (Details)	Apr. 29, 2019USD ($)employee	Feb. 28, 2019USD ($)$ / sharesshares	Apr. 30, 2019
Solacom Technologies Inc
Business Acquisition [Line Items]
Purchase price		$ 32,934,000
Payment for acquisition		27,328,000
Settled in common stock issued by Comtech		$ 5,606,000
Issuance of shares for acquisition (in shares) | shares		208,669
Weighted average stock price (in dollars per share) | $ / shares		$ 26.86
Purchase price, net of cash acquired		$ 31,489,000
Cash acquired		$ 1,445,000
GD 911 business
Business Acquisition [Line Items]
Payment for acquisition	$ 10,000,000
Development contract term	5 years
Business Acquisition, Acquisition Integration, Number Of Employees Hired | employee	60
Goodwill, expected tax deductible amount	$ 6,300,000
Other liabilities | GD 911 business
Business Acquisition [Line Items]
Remaining performance obligation, term			5 years 3 months

Acquisitions - Assets Acquired

Acquisitions - Assets Acquired and Liabilities Assumed (Details) - USD ($)	Apr. 29, 2019	Feb. 28, 2019	Apr. 30, 2019	Jul. 31, 2018
Preliminary allocation of purchase price:
Goodwill			$ 310,247,000	$ 290,633,000
GD 911 business
Business Acquisition [Line Items]
Settled in cash	$ 10,000,000
Preliminary allocation of purchase price:
Current assets	5,790,000
Property, plant and equipment	646,000
Deferred tax assets, non-current	3,292,000
Accrued warranty obligations	(5,000,000)
Current liabilities	(3,960,000)
Net tangible assets at preliminary fair value	768,000
Deferred tax liabilities related to intangible assets acquired	(518,000)
Goodwill	7,650,000
Preliminary allocation of purchase price	$ 10,000,000
Solacom Technologies Inc
Business Acquisition [Line Items]
Settled in cash		$ 27,328,000
Settled in common stock issued by Comtech		5,606,000
Preliminary purchase price at fair value		32,934,000
Preliminary allocation of purchase price:
Cash and cash equivalents		1,445,000
Current assets, excluding cash acquired		9,425,000
Property, plant and equipment		777,000
Deferred tax assets, non-current		5,374,000
Accrued warranty obligations		(1,431,000)
Current liabilities		(4,477,000)
Contract liabilities, non-current		(1,604,000)
Net tangible assets at preliminary fair value		9,509,000
Deferred tax liabilities related to intangible assets acquired		(4,153,000)
Goodwill		11,964,000
Preliminary allocation of purchase price		$ 32,934,000
Technology | GD 911 business
Business Acquisition [Line Items]
Estimated useful lives	15 years
Preliminary allocation of purchase price:
Intangible assets	$ 3,500,000
Technology | Solacom Technologies Inc
Business Acquisition [Line Items]
Estimated useful lives		10 years
Preliminary allocation of purchase price:
Intangible assets		$ 6,779,000
Customer relationships | GD 911 business
Business Acquisition [Line Items]
Estimated useful lives	10 years
Preliminary allocation of purchase price:
Intangible assets	$ 20,300,000
Customer relationships | Solacom Technologies Inc
Business Acquisition [Line Items]
Estimated useful lives		20 years
Preliminary allocation of purchase price:
Intangible assets		$ 7,007,000
Trade name | Solacom Technologies Inc
Business Acquisition [Line Items]
Estimated useful lives		20 years
Preliminary allocation of purchase price:
Intangible assets		$ 1,828,000
Other liabilities | GD 911 business
Preliminary allocation of purchase price:
Other liabilities	$ (21,700,000)

Revenue - ASC 606 Adjustments (

Revenue - ASC 606 Adjustments (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 Revenue - Sale Informat

Revenue Revenue - Sale Information, Percent (Details)	3 Months Ended		9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018
Concentration Risk [Line Items]
Entity wide revenue percentage by major customer type	100.00%	100.00%	100.00%	100.00%
U.S. government
Concentration Risk [Line Items]
Entity wide revenue percentage by major customer type	38.90%	37.40%	42.70%	34.00%
Domestic
Concentration Risk [Line Items]
Entity wide revenue percentage by major customer type	34.70%	38.00%	32.70%	41.20%
Total United States
Concentration Risk [Line Items]
Entity wide revenue percentage by major customer type	73.60%	75.40%	75.40%	75.20%
International
Concentration Risk [Line Items]
Entity wide revenue percentage by major customer type	26.40%	24.60%	24.60%	24.80%

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenues (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018
Disaggregation of Revenue [Line Items]
Revenues	$ 170,448,000	$ 147,854,000	$ 495,425,000	$ 403,154,000
Point in time
Disaggregation of Revenue [Line Items]
Revenues	88,013,000		269,795,000
Over time
Disaggregation of Revenue [Line Items]
Revenues	82,435,000		225,630,000
Firm fixed price
Disaggregation of Revenue [Line Items]
Revenues	145,576,000		428,062,000
Cost reimbursable
Disaggregation of Revenue [Line Items]
Revenues	24,872,000		67,363,000
U.S. government
Disaggregation of Revenue [Line Items]
Revenues	66,362,000		211,706,000
Domestic
Disaggregation of Revenue [Line Items]
Revenues	59,123,000		162,088,000
Total United States
Disaggregation of Revenue [Line Items]
Revenues	125,485,000		373,794,000
International
Disaggregation of Revenue [Line Items]
Revenues	44,963,000		121,631,000
Commercial Solutions
Disaggregation of Revenue [Line Items]
Revenues	89,600,000		254,308,000
Commercial Solutions | Point in time
Disaggregation of Revenue [Line Items]
Revenues	43,935,000		127,912,000
Commercial Solutions | Over time
Disaggregation of Revenue [Line Items]
Revenues	45,665,000		126,396,000
Commercial Solutions | Firm fixed price
Disaggregation of Revenue [Line Items]
Revenues	88,125,000		249,982,000
Commercial Solutions | Cost reimbursable
Disaggregation of Revenue [Line Items]
Revenues	1,475,000		4,326,000
Commercial Solutions | U.S. government
Disaggregation of Revenue [Line Items]
Revenues	17,229,000		52,360,000
Commercial Solutions | Domestic
Disaggregation of Revenue [Line Items]
Revenues	48,248,000		134,178,000
Commercial Solutions | Total United States
Disaggregation of Revenue [Line Items]
Revenues	65,477,000		186,538,000
Commercial Solutions | International
Disaggregation of Revenue [Line Items]
Revenues	24,123,000		67,770,000
Government Solutions
Disaggregation of Revenue [Line Items]
Revenues	80,848,000		241,117,000
Government Solutions | Point in time
Disaggregation of Revenue [Line Items]
Revenues	44,078,000		141,883,000
Government Solutions | Over time
Disaggregation of Revenue [Line Items]
Revenues	36,770,000		99,234,000
Government Solutions | Firm fixed price
Disaggregation of Revenue [Line Items]
Revenues	57,451,000		178,080,000
Government Solutions | Cost reimbursable
Disaggregation of Revenue [Line Items]
Revenues	23,397,000		63,037,000
Government Solutions | U.S. government
Disaggregation of Revenue [Line Items]
Revenues	49,133,000		159,346,000
Government Solutions | Domestic
Disaggregation of Revenue [Line Items]
Revenues	10,875,000		27,910,000
Government Solutions | Total United States
Disaggregation of Revenue [Line Items]
Revenues	60,008,000		187,256,000
Government Solutions | International
Disaggregation of Revenue [Line Items]
Revenues	$ 20,840,000		$ 53,861,000

Revenue - Narrative (Details)

Revenue - Narrative (Details) - USD ($)	3 Months Ended	9 Months Ended
	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018
Concentration Risk [Line Items]
Contract assets increase from business combinations		$ 5,379,000
Contract liabilities increase from business combinations		5,411,000
Revenue recognized		30,061,000
Remaining performance obligation, amount		$ 747,130,000
Sales Revenue, Net | Verizon Communications Inc. | Major customer
Concentration Risk [Line Items]
Concentration percentage	9.80%		10.60%

Fair Value Measurements and F_2

Fair Value Measurements and Financial Instruments (Details)	Apr. 30, 2019
Fair Value Disclosures [Abstract]
Non-current portion of capital lease and other obligations, a blended interest rate (percent)	7.00%

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Share repurchased during period (in shares)	0	0	0	0
Weighted average performance shares outstanding during the period that are excluded from EPS Calculation (in shares)	246,000	260,000	242,000	257,000
Numerator:
Net income for basic calculation	$ 7,612,000	$ 8,210,000	$ 18,906,000	$ 22,311,000
Numerator for diluted calculation	$ 7,612,000	$ 8,210,000	$ 18,906,000	$ 22,311,000
Denominator:
Denominator for basic calculation (in shares)	24,192,000	23,834,000	24,074,000	23,819,000
Effect of dilutive securities: Stock-based awards (in shares)	138,000	218,000	189,000	180,000
Denominator for diluted calculation (in shares)	24,330,000	24,052,000	24,263,000	23,999,000
Stock options, performance shares (with the performance conditions satisfied), RSUs and restricted stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive equity-classified stock-based awards not included in calculation of diluted earnings per share (in shares)	1,674,000	1,505,000	1,103,000	1,804,000

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	Apr. 30, 2019	Jul. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 144,610,000	$ 149,200,000
Less allowance for doubtful accounts	1,840,000	1,761,000
Accounts receivable, net	142,770,000	147,439,000
Billed Receivables | Commercial and International
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	85,140,000	83,411,000
Billed Receivables | U.S. government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	36,744,000	26,251,000
Unbilled Receivables | Commercial and International
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	20,581,000	19,731,000
Unbilled Receivables | U.S. government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 2,145,000	$ 19,807,000

Accounts Receivable - Narrative

Accounts Receivable - Narrative (Details)	Apr. 30, 2019	Jul. 31, 2018
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
U.S. government | Accounts Receivable | Major customer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Concentration percentage	26.90%	30.90%
Verizon Communications Inc. | Accounts Receivable | Major customer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Concentration percentage	10.70%	10.10%

Inventories (Details)

Inventories (Details) - USD ($)	Apr. 30, 2019	Jul. 31, 2018
Inventory Disclosure [Abstract]
Raw materials and components	$ 56,914,000	$ 53,649,000
Work-in-process and finished goods	43,597,000	38,854,000
Total inventories	100,511,000	92,503,000
Less reserve for excess and obsolete inventories	17,477,000	17,427,000
Inventories, net	83,034,000	75,076,000
Inventory directly related to long-term contracts	2,513,000	1,249,000
Inventory related to contracts from third party commercial customers who outsource their manufacturing to us	$ 1,822,000	$ 1,310,000

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Details) - USD ($)	Apr. 30, 2019	Jul. 31, 2018	Apr. 30, 2018	Jul. 31, 2017
Accrued Liabilities, Current [Abstract]
Accrued wages and benefits	$ 27,955,000	$ 23,936,000
Accrued contract costs	11,747,000	10,016,000
Accrued warranty obligations	14,263,000	11,738,000	$ 12,499,000	$ 17,617,000
Accrued legal costs	3,195,000	6,179,000
Accrued commissions and royalties	4,964,000	4,654,000
Other	17,620,000	8,511,000
Accrued expenses and other current liabilities	$ 79,744,000	$ 65,034,000

Accrued Expenses and Other Cu_4

Accrued Expenses and Other Current Liabilities - Narrative (Details)	3 Months Ended		9 Months Ended
	Apr. 30, 2019USD ($)	Apr. 30, 2018USD ($)	Apr. 30, 2019USD ($)	Apr. 30, 2018USD ($)credit	Aug. 01, 2018USD ($)	Jul. 31, 2018USD ($)	Jul. 31, 2017USD ($)
Business Acquisition [Line Items]
Accrued expenses and other current liabilities					$ 62,955,000
Contract liabilities					44,220,000
Accrued warranty obligations	$ 14,263,000	$ 12,499,000	$ 14,263,000	$ 12,499,000		$ 11,738,000	$ 17,617,000
Other	17,620,000		17,620,000			8,511,000
Remaining estimated facility exit costs	1,015,000		1,015,000
Accrued legal costs	3,195,000		3,195,000			6,179,000
Settlement of intellectual property litigation	0	0	$ 3,204,000	$ 0
Minimum coverage period of product warranty from the date of shipment			1 year
Number of monthly credits issued | credit				36
Amount of monthly credit		$ 153,000		$ 153,000
Pre-Acquisition Contingencies Related to TCS Intellectual Property | TeleCommunication Systems Inc.
Business Acquisition [Line Items]
Accrued legal costs						3,372,000
TCS 911 call handling software solution | TeleCommunication Systems Inc.
Business Acquisition [Line Items]
Accrued warranty obligations	4,013,000		$ 4,013,000			$ 4,650,000
TCS 911 call handling software solution | TeleCommunication Systems Inc. | Full and final warranty settlement with AT&T
Business Acquisition [Line Items]
Present value of monthly credits	2,439,000		2,439,000
TCS 911 call handling software solution | TeleCommunication Systems Inc. | Full and final warranty settlement with AT&T | Cost of sales
Business Acquisition [Line Items]
A benefit in connection with favorable settlement				$ 660,000
Accrued expenses and other current liabilities
Business Acquisition [Line Items]
Remaining estimated facility exit costs	634,000		634,000
Accrued expenses and other current liabilities | TCS 911 call handling software solution | TeleCommunication Systems Inc. | Full and final warranty settlement with AT&T
Business Acquisition [Line Items]
Present value of monthly credits	1,691,000		1,691,000
Other liabilities (non-current)
Business Acquisition [Line Items]
Remaining estimated facility exit costs	381,000		381,000
Other liabilities (non-current) | TCS 911 call handling software solution | TeleCommunication Systems Inc. | Full and final warranty settlement with AT&T
Business Acquisition [Line Items]
Present value of monthly credits	$ 748,000		$ 748,000
Difference between Revenue Guidance in Effect before and after Topic 606 | ASU 2014-09
Business Acquisition [Line Items]
Accrued expenses and other current liabilities					(2,079,000)
Contract liabilities					2,079,000
Accrued warranty obligations					(1,679,000)
Other					(400,000)
Accrued warranty obligations | Difference between Revenue Guidance in Effect before and after Topic 606 | ASU 2014-09
Business Acquisition [Line Items]
Contract liabilities					1,679,000
Other | Difference between Revenue Guidance in Effect before and after Topic 606 | ASU 2014-09
Business Acquisition [Line Items]
Contract liabilities					$ 400,000

Accrued Expenses and Other Cu_5

Accrued Expenses and Other Current Liabilities - Product Warranty Rollforward (Details) - USD ($)	9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Changes in Product Warranty Liability
Balance at beginning of period	$ 11,738,000	$ 17,617,000
Provision for warranty obligations	1,320,000	4,292,000
Additions (in connection with acquisitions)	6,431,000	0
Charges incurred	(4,828,000)	(6,311,000)
Warranty settlement and reclass	1,281,000	(3,099,000)
Balance at end of period	$ 14,263,000	$ 12,499,000

Cost Reduction Actions - Narrat

Cost Reduction Actions - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2019	Oct. 31, 2018	Apr. 30, 2019	Apr. 30, 2018
Restructuring Cost and Reserve [Line Items]
Facility exit costs		$ 1,373,000	$ 1,373,000
Payments for facility exit costs			358,000
Remaining estimated facility exit costs	$ 1,015,000		1,015,000
Estimated contract settlement costs	2,465,000		6,351,000	$ 0
Accrued expenses and other current liabilities
Restructuring Cost and Reserve [Line Items]
Remaining estimated facility exit costs	634,000		634,000
Other liabilities (non-current)
Restructuring Cost and Reserve [Line Items]
Remaining estimated facility exit costs	$ 381,000		$ 381,000

Secured Credit Facility (Detail

Secured Credit Facility (Details)	Apr. 30, 2019USD ($)	Apr. 30, 2019USD ($)	Jan. 31, 2019USD ($)	Oct. 31, 2018USD ($)	Apr. 30, 2018USD ($)	Apr. 30, 2019USD ($)	Apr. 30, 2018USD ($)	Jul. 31, 2018USD ($)	Feb. 23, 2016USD ($)
Line of Credit Facility [Line Items]
Write-off of deferred financing costs		$ 0		$ 3,217,000	$ 0	$ 3,217,000	$ 0
New debt issuance maximum amount	$ 5,000,000	5,000,000				$ 5,000,000
Triggering event, days before maturity of old debt						91 days
Long-term line of credit	173,500,000	173,500,000				$ 173,500,000
Current portion of long-term debt	0	0				0		$ 17,211,000
Non-current portion of long-term debt, net	173,500,000	173,500,000				173,500,000		148,087,000
Secured Credit Facility
Line of Credit Facility [Line Items]
Deferred financing costs				$ 1,812,000
Secured credit facility, maximum borrowing capacity	550,000,000	550,000,000				550,000,000			$ 400,000,000
Outstanding standby letters of credit at period end	1,754,000	1,754,000				1,754,000
Outstanding commercial letters of credit at period end	0	0				0
Unamortized deferred financing costs	$ 3,311,000	3,311,000				3,311,000
Long-term Debt								165,298,000
Current portion of long-term debt								17,211,000
Non-current portion of long-term debt, net								148,087,000
Interest expense including amortization of deferred financing costs		$ 2,067,000			$ 2,351,000	$ 6,780,000	$ 7,166,000
Blended interest rate (percent)		5.00%			5.49%	5.36%	5.29%
Leverage ratio	3.75
Maximum total leverage ratio	4.5
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				$ 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				300,000,000			150,000,000
Line of credit facility, accordion feature	250,000,000	250,000,000				250,000,000
Minimum amount outstanding during period		150,000,000	$ 34,904,000
Maximum amount outstanding during period		184,000,000	$ 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				$ 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	12.46
Maximum | Secured Credit Facility
Line of Credit Facility [Line Items]
Leverage ratio	1.77

Capital Lease and Other Oblig_3

Capital Lease and Other Obligations (Details) - USD ($)	Apr. 30, 2019	Jul. 31, 2018
Capital Leases [Abstract]
Net book value of the leased assets that collateralize the capital lease and other obligations	$ 1,130,000	$ 2,547,000
Blended interest rate	7.00%
Capital leases and other, option to buy leased asset	$ 1
Remainder of fiscal 2019	733,000
Fiscal 2020	780,000
Fiscal 2021 and beyond	0
Total minimum lease payments	1,513,000
Less: amounts representing interest	48,000
Present value of net minimum lease payments	1,465,000
Current portion of capital lease and other obligations	1,030,000	1,836,000
Non-current portion of capital lease and other obligations	$ 435,000	$ 765,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	9 Months Ended	12 Months Ended
	Apr. 30, 2018	Jul. 31, 2018	Apr. 30, 2019
Income Tax Contingency [Line Items]
Blended federal income tax rate		27.00%
Tax Reform, provisional income tax benefit	$ 14,071,000
Unrecognized tax benefits		$ 9,339,000	$ 6,987,000
Interest accrued relating to income taxes		202,000	15,000
Unrecognized tax benefits that would positively impact our effective tax rate, if recognized		8,563,000	6,426,000
Non-current income taxes payable
Income Tax Contingency [Line Items]
Unrecognized tax benefits		2,572,000	54,000
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	$ 6,933,000

Stock-Based Compensation - Over

Stock-Based Compensation - Overview (Details) - shares	9 Months Ended
	Apr. 30, 2019	Jan. 31, 2019	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)	1,575,555	1,582,195	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)	8,312,169
Aggregate number of stock based awards expired and canceled (in shares)	3,964,101
Aggregate number of stock-based awards exercised or settled (in shares)	5,881,783
Stock-Based Awards Outstanding By Award Type
Number of total stock-based awards outstanding (in shares)	2,430,386
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)	1,575,555
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)	261,019
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)	438,006
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)	775,770

Stock-Based Compensation - Expe

Stock-Based Compensation - Expenses (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018	Jan. 31, 2019	Oct. 31, 2018	Jul. 31, 2018
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 1,119,000	$ 1,104,000	$ 3,356,000	$ 2,931,000
Estimated income tax benefit	(244,000)	(240,000)	(732,000)	(734,000)
Net stock-based compensation expense	875,000	864,000	2,624,000	2,197,000
Total remaining unrecognized compensation cost related to the unvested stock-based awards	8,934,000		8,934,000
Estimated forfeitures related to unvested stock-based awards	858,000		$ 858,000
Weighted average number of years net compensation cost is expected to be recognized over			2 years 10 months 10 days
Stock-based compensation capitalized and included in ending inventory	48,000		$ 48,000				$ 48,000
Stock Options
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 174,000	309,000	$ 526,000	845,000
Number of stock-based option awards outstanding at period end (in shares)	1,575,555		1,575,555		1,582,195	1,590,045	1,668,975
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0	225,000	$ 561,000	225,000
Performance Shares
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	374,000	363,000	1,166,000	846,000
RSUs and restricted stock
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	56,000	56,000	164,000	152,000
ESPP
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	515,000	376,000	1,630,000	1,150,000
Share units
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 0	0	$ (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				0
Cost of sales
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 52,000	55,000	$ 170,000	146,000
Selling, general and administrative expenses
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	1,004,000	976,000	2,960,000	2,584,000
Research and development expenses
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 63,000	$ 73,000	$ 226,000	$ 201,000
2001 Employee Stock Purchase Plan | ESPP
Stock-based Compensation Expenses
Discount offered to employees participating in the ESPP as a percentage of market price	15.00%	15.00%	15.00%	15.00%

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock Options (Details) - Stock Options - USD ($)	Apr. 30, 2019	Apr. 30, 2019	Jan. 31, 2019	Oct. 31, 2018	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018
Awards (in Shares)
Outstanding, Beginning Balance (in shares)		1,582,195	1,590,045	1,668,975		1,668,975
Exercised (in shares)				(78,930)
Expired/canceled (in shares)		(6,640)	(7,850)
Outstanding, Ending Balance (in shares)	1,575,555	1,575,555	1,582,195	1,590,045		1,575,555
Exercisable (in shares)	1,386,235	1,386,235				1,386,235
Vested and Expected to Vest, Ending Balance (in shares)	1,547,363	1,547,363				1,547,363
Weighted Average Exercise Price
Outstanding, Beginning Balance (in dollars per share)		$ 28.74	$ 28.74	$ 28.72		$ 28.72
Exercised (in dollars per share)				28.37
Expired/canceled (in dollars per share)		28.73	29.30
Outstanding, Ending Balance (in dollars per share)	$ 28.74	28.74	$ 28.74	$ 28.74		28.74
Exercisable, Ending Balance (in dollars per share)	28.71	28.71				28.71
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						3 years 9 months 4 days
Exercisable, Ending Balance						3 years 5 months 12 days
Vested And Expected To Vest, Ending Balance						3 years 8 months 20 days
Aggregate Intrinsic Value
Outstanding, Ending Balance	$ 50,000	$ 50,000				$ 50,000
Exercisable, Ending Balance	25,000	25,000				25,000
Vested and Expected to Vest, Ending Balance	$ 44,000	44,000				44,000
Additional Disclosures
Exercise price, lower range limit (in dollars per share)	$ 20.90
Exercise price, upper range limit (in dollars per share)	$ 33.94
Total intrinsic value of stock-based awards settled		$ 0			$ 225,000	$ 561,000	$ 225,000
Granted (in shares)							0
Vested stock options net settled upon exercise (in shares)						72,830
Net settlement of stock-based awards (in shares)						9,345
Minimum
Additional Disclosures
Contractual term (in years)	5 years
Vesting period (in years)	3 years
Maximum
Additional Disclosures
Contractual term (in years)	10 years
Vesting period (in years)	5 years

Stock-Based Compensation - Perf

Stock-Based Compensation - Performance Shares, RSUs, Restricted Stock and Share Unit Awards (Details)	Apr. 30, 2019USD ($)$ / sharesshares	Apr. 30, 2019USD ($)$ / sharesshares	Jan. 31, 2019$ / sharesshares	Oct. 31, 2018$ / sharesshares	Apr. 30, 2018USD ($)	Apr. 30, 2019USD ($)$ / sharesshares	Apr. 30, 2018USD ($)	Jul. 31, 2018USD ($)
Additional Disclosures
Accrual of dividend equivalents, net of reversal		$ 82,000			$ 92,000	$ 248,000	$ 247,000
Carrying value at period end	$ 378,538,000	378,538,000				378,538,000		$ 339,473,000
Settlement of stock-based awards - income tax expense (benefit)		$ 52,000			25,000	$ 505,000	96,000
Performance Shares, RSUs, Restricted Stock and Share Units
Awards (in Shares)
Outstanding, Beginning Balance (in shares) | shares		857,169	856,897	818,438		818,438
Granted (in shares) | shares		2,514	2,599	177,908
Settled (in shares) | shares		(1,130)	(526)	(121,790)
Forfeited (in shares) | shares		(3,722)	(1,801)	(17,659)
Outstanding, Ending Balance (in shares) | shares	854,831	854,831	857,169	856,897		854,831
Vested, Ending Balance (in shares) | shares	216,718	216,718				216,718
Vested and Expected to Vest, Ending Balance (in shares) | shares	816,925	816,925				816,925
Weighted Average Grant Date Fair Value
Outstanding, Beginning Balance (in dollars per share) | $ / shares		$ 22.46	$ 22.44	$ 19.78		$ 19.78
Granted (in dollars per share) | $ / shares		24.95	25.01	34.27
Settled (in dollars per share) | $ / shares		17.35	11.40	21.08
Forfeited (in dollars per share) | $ / shares		21.39	22.70	27.23
Outstanding, Ending Balance (in dollars per share) | $ / shares	$ 22.48	22.48	$ 22.46	$ 22.44		22.48
Vested, Ending Balance (in dollars per share) | $ / shares	27.71	27.71				27.71
Vested and Expected to Vest, Ending Balance (in dollars per share) | $ / shares	$ 22.67	$ 22.67				$ 22.67
Aggregate Intrinsic Value
Outstanding, Ending Balance	$ 20,114,000	$ 20,114,000				$ 20,114,000
Vested, Ending Balance	5,099,000
Vested and Expected to Vest, Ending Balance	$ 19,222,000	19,222,000				19,222,000
Additional Disclosures
Total intrinsic value of stock-based awards settled		$ 28,000			$ 17,000	$ 4,252,000	$ 1,964,000
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				1
RSUs and restricted stock | Employees
Additional Disclosures
Vesting period (in years)						5 years
Common Stock conversion ratio	1	1				1
Share units
Additional Disclosures
Common Stock conversion ratio	1	1				1
Cumulative number of units settled as of the date (in shares) | shares	270,979	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
Dividend Equivalents
Additional Disclosures
Accrual of dividend equivalents, net of reversal		$ 82,000				$ 248,000
Dividend equivalents paid		1,000				261,000
Carrying value at period end	$ 700,000	$ 700,000				$ 700,000		$ 713,000

Segment Information (Details)

Segment Information (Details) - USD ($)	3 Months Ended			9 Months Ended
	Apr. 30, 2019	Oct. 31, 2018	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018	Jul. 31, 2018	Oct. 31, 2017
Segment Reporting Information [Line Items]
Net sales	$ 170,448,000		$ 147,854,000	$ 495,425,000	$ 403,154,000
Operating income (loss)	11,296,000		13,979,000	31,002,000	19,084,000
Net income (loss)	7,612,000		8,210,000	18,906,000	22,311,000
Provision for (benefit from) income taxes	1,547,000		3,071,000	1,791,000	(11,023,000)
Interest (income) and other expense	(22,000)		198,000	(7,000)	189,000
Write-off of deferred financing costs	0	$ 3,217,000	0	3,217,000	0
Interest expense	2,159,000		2,500,000	7,095,000	7,607,000
Amortization of stock-based compensation	1,119,000		1,104,000	3,356,000	2,931,000
Amortization of intangibles	4,536,000		5,269,000	13,113,000	15,806,000
Depreciation	2,918,000		3,170,000	8,618,000	9,833,000
Estimated contract settlement costs	2,465,000			6,351,000	0
Settlement of intellectual property litigation	0		0	(3,204,000)	0
Acquisition plan expenses	1,704,000		0	4,612,000	0
Facility exit costs		$ 1,373,000		1,373,000
Adjusted EBITDA	24,038,000		23,522,000	65,221,000	47,654,000
Purchases of property, plant and equipment	2,207,000		2,463,000	6,388,000	5,299,000
Long-lived assets acquired in connection with the acquisitions of Solacom and the GD 911 business	60,451,000			60,451,000
Total assets	903,487,000		834,072,000	903,487,000	834,072,000	$ 845,157,000	$ 834,072,000
Unallocated
Segment Reporting Information [Line Items]
Net sales	0		0	0	0
Operating income (loss)	(6,883,000)		(5,351,000)	(17,420,000)	(13,020,000)
Net income (loss)	(10,547,000)		(10,703,000)	(29,382,000)	(9,307,000)
Provision for (benefit from) income taxes	1,537,000		2,861,000	1,726,000	(11,232,000)
Interest (income) and other expense	(10,000)		15,000	(6,000)	4,000
Write-off of deferred financing costs				3,217,000
Interest expense	2,137,000		2,476,000	7,025,000	7,515,000
Amortization of stock-based compensation	1,119,000		1,104,000	3,356,000	2,931,000
Amortization of intangibles	0		0	0	0
Depreciation	177,000		268,000	607,000	827,000
Estimated contract settlement costs	0			0
Settlement of intellectual property litigation				(3,204,000)
Acquisition plan expenses	1,704,000			4,612,000
Facility exit costs				0
Adjusted EBITDA	(3,883,000)		(3,979,000)	(12,049,000)	(9,262,000)
Purchases of property, plant and equipment	181,000		106,000	438,000	283,000
Long-lived assets acquired in connection with the acquisitions of Solacom and the GD 911 business	0			0
Total assets	37,546,000		40,934,000	37,546,000	40,934,000		40,934,000
Commercial Solutions Segment
Segment Reporting Information [Line Items]
Net sales	89,600,000			254,308,000
Commercial Solutions Segment | Operating Segments
Segment Reporting Information [Line Items]
Net sales	89,600,000		89,936,000	254,308,000	251,874,000
Operating income (loss)	8,126,000		13,282,000	23,942,000	26,996,000
Net income (loss)	8,086,000		12,938,000	23,783,000	26,598,000
Provision for (benefit from) income taxes	10,000		210,000	65,000	209,000
Interest (income) and other expense	9,000		110,000	32,000	100,000
Write-off of deferred financing costs				0
Interest expense	21,000		24,000	62,000	89,000
Amortization of stock-based compensation	0		0	0	0
Amortization of intangibles	3,692,000		4,425,000	10,581,000	13,274,000
Depreciation	2,374,000		2,329,000	6,898,000	7,229,000
Estimated contract settlement costs	2,465,000			6,351,000
Settlement of intellectual property litigation				0
Acquisition plan expenses	0			0
Facility exit costs				0
Adjusted EBITDA	16,657,000		20,036,000	47,772,000	47,499,000
Purchases of property, plant and equipment	1,730,000		2,140,000	4,593,000	4,517,000
Long-lived assets acquired in connection with the acquisitions of Solacom and the GD 911 business	60,451,000			60,451,000
Total assets	665,499,000		615,643,000	665,499,000	615,643,000		615,643,000
Commercial Solutions Segment | Intersegment Eliminations
Segment Reporting Information [Line Items]
Net sales	1,413,000		2,664,000	14,515,000	7,613,000
Government Solutions Segment
Segment Reporting Information [Line Items]
Net sales	80,848,000			241,117,000
Government Solutions Segment | Operating Segments
Segment Reporting Information [Line Items]
Net sales	80,848,000		57,918,000	241,117,000	151,280,000
Operating income (loss)	10,053,000		6,048,000	24,480,000	5,108,000
Net income (loss)	10,073,000		5,975,000	24,505,000	5,020,000
Provision for (benefit from) income taxes	0		0	0	0
Interest (income) and other expense	(21,000)		73,000	(33,000)	85,000
Write-off of deferred financing costs				0
Interest expense	1,000		0	8,000	3,000
Amortization of stock-based compensation	0		0	0	0
Amortization of intangibles	844,000		844,000	2,532,000	2,532,000
Depreciation	367,000		573,000	1,113,000	1,777,000
Estimated contract settlement costs	0			0
Settlement of intellectual property litigation				0
Acquisition plan expenses	0			0
Facility exit costs				1,373,000
Adjusted EBITDA	11,264,000		7,465,000	29,498,000	9,417,000
Purchases of property, plant and equipment	296,000		217,000	1,357,000	499,000
Long-lived assets acquired in connection with the acquisitions of Solacom and the GD 911 business	0			0
Total assets	$ 200,442,000		$ 177,495,000	$ 200,442,000	$ 177,495,000		$ 177,495,000

Goodwill (Details)

Goodwill (Details)	9 Months Ended
	Apr. 30, 2019USD ($)operating_segment	Aug. 01, 2018$ / shares
Goodwill [Roll Forward]
Goodwill	$ 290,633,000
Goodwill	$ 310,247,000
Number of reportable segments | operating_segment	2
Commercial Solutions Segment
Goodwill [Roll Forward]
Goodwill	$ 231,440,000
Goodwill	251,054,000
Reporting unit, percentage of fair value in excess of carrying amount		42.50%
Government Solutions Segment
Goodwill [Roll Forward]
Goodwill	59,193,000
Goodwill	59,193,000
Reporting unit, percentage of fair value in excess of carrying amount		105.50%
Common Stock
Goodwill [Roll Forward]
Common stock price (in dollars per share) | $ / shares		$ 33.7
Solacom Technologies Inc
Goodwill [Roll Forward]
Addition resulting from acquisition	11,964,000
Solacom Technologies Inc | Commercial Solutions Segment
Goodwill [Roll Forward]
Addition resulting from acquisition	11,964,000
Solacom Technologies Inc | Government Solutions Segment
Goodwill [Roll Forward]
Addition resulting from acquisition	0
GD 911 business
Goodwill [Roll Forward]
Addition resulting from acquisition	7,650,000
GD 911 business | Commercial Solutions Segment
Goodwill [Roll Forward]
Addition resulting from acquisition	7,650,000
GD 911 business | Government Solutions Segment
Goodwill [Roll Forward]
Addition resulting from acquisition	$ 0

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018	Jul. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 400,509,000		$ 400,509,000		$ 361,095,000
Accumulated amortization	133,412,000		133,412,000		120,299,000
Net carrying amount	267,097,000		267,097,000		$ 240,796,000
Amortization of intangibles	4,536,000	$ 5,269,000	13,113,000	$ 15,806,000
Amortization expense - year one	18,320,000		18,320,000
Amortization expense - year two	20,700,000		20,700,000
Amortization expense - year three	19,563,000		19,563,000
Amortization expense - year four	18,322,000		18,322,000
Amortization expense - year five	18,322,000		$ 18,322,000
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period			20 years 6 months		21 years
Gross carrying amount	276,834,000		$ 276,834,000		$ 249,831,000
Accumulated amortization	63,274,000		63,274,000		55,350,000
Net carrying amount	213,560,000		$ 213,560,000		$ 194,481,000
Technologies
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period			12 years 8 months 12 days		12 years 9 months 15 days
Gross carrying amount	92,649,000		$ 92,649,000		$ 82,370,000
Accumulated amortization	58,095,000		58,095,000		54,386,000
Net carrying amount	34,554,000		$ 34,554,000		$ 27,984,000
Trademarks and other
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period			16 years 8 months 12 days		16 years 4 months 22 days
Gross carrying amount	31,026,000		$ 31,026,000		$ 28,894,000
Accumulated amortization	12,043,000		12,043,000		10,563,000
Net carrying amount	$ 18,983,000		$ 18,983,000		$ 18,331,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	Aug. 16, 2019	Jun. 05, 2019	May 17, 2019	Mar. 06, 2019	Feb. 15, 2019	Dec. 06, 2018	Nov. 16, 2018	Sep. 26, 2018	Jun. 30, 2016	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018	Dec. 15, 2015
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
Additional amount under shelf registration						$ 400,000,000								$ 175,000,000
Treasury Stock Transactions, Excluding Value of Shares Reissued [Abstract]
Stock repurchase program, remaining authorized repurchase amount										$ 8,664,000		$ 8,664,000
Maximum amount authorized by the Board of Directors for repurchases of the Company's common stock										100,000,000		$ 100,000,000
Stock Repurchased During Period, Value										$ 0			$ 0
Dividends [Abstract]
Dividends declared (in dollars per share)				$ 0.1		$ 0.1		$ 0.1		$ 0.10	$ 0.1	$ 0.30	$ 0.3
Dividends, cash paid (in dollars per share)					$ 0.10		$ 0.10
Subsequent Event
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		$ 0.10

Legal Proceedings and Other M_2

Legal Proceedings and Other Matters Commitments and Contingencies (Details)	1 Months Ended				3 Months Ended		9 Months Ended
	May 31, 2018USD ($)	May 31, 2018action	May 31, 2018transaction	Oct. 31, 2014USD ($)	Apr. 30, 2019USD ($)	Apr. 30, 2018USD ($)	Apr. 30, 2019USD ($)	Apr. 30, 2018USD ($)
Loss Contingencies [Line Items]
Settlement of intellectual property litigation					$ 0	$ 0	$ (3,204,000)	$ 0
Loss Contingency, Estimate of Possible Loss					$ 14,600,000		$ 14,600,000
Other Matters
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