Comtech Telecommunications (CMTL) 10-Q 4 Mar 20 2020 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jan. 31, 2020	Feb. 28, 2020
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jan. 31, 2020
Current Fiscal Year End Date	--07-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020
Entity Registrant Name	COMTECH TELECOMMUNICATIONS CORP /DE/
Entity Central Index Key	0000023197
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		24,719,404

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jan. 31, 2020	Jul. 31, 2019
Current assets:
Cash and cash equivalents	$ 46,471,000	$ 45,576,000
Accounts receivable, net	147,983,000	145,032,000
Inventories, net	74,064,000	74,839,000
Prepaid expenses and other current assets	21,052,000	14,867,000
Total current assets	289,570,000	280,314,000
Property, plant and equipment, net	27,390,000	28,026,000
Operating lease right-of-use assets, net	33,062,000	0
Goodwill	328,476,000	310,489,000
Intangibles with finite lives, net	264,255,000	261,890,000
Deferred financing costs, net	2,759,000	3,128,000
Other assets, net	4,430,000	3,864,000
Total assets	949,942,000	887,711,000
Current liabilities:
Accounts payable	27,250,000	24,330,000
Accrued expenses and other current liabilities	84,511,000	78,584,000
Operating lease liabilities, current	9,259,000	0
Finance lease and other obligations, current	464,000	757,000
Dividends payable	2,432,000	2,406,000
Contract liabilities	38,929,000	38,682,000
Interest payable	325,000	588,000
Total current liabilities	163,170,000	145,347,000
Non-current portion of long-term debt	158,000,000	165,000,000
Operating lease liabilities, non-current	26,431,000	0
Income taxes payable	2,874,000	325,000
Deferred tax liability, net	18,758,000	12,481,000
Long-term contract liabilities	12,458,000	10,654,000
Other liabilities	17,048,000	18,822,000
Total liabilities	398,739,000	352,629,000
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 39,752,559 shares and 39,276,161 shares at January 31, 2020 and July 31, 2019, respectively	3,975,000	3,928,000
Additional paid-in capital	563,834,000	552,670,000
Retained earnings	425,243,000	420,333,000
Stockholders' equity before treasury stock	993,052,000	976,931,000
Treasury stock, at cost (15,033,317 shares at January 31, 2020 and July 31, 2019)	(441,849,000)	(441,849,000)
Total stockholders’ equity	551,203,000	535,082,000
Total liabilities and stockholders’ equity	$ 949,942,000	$ 887,711,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jan. 31, 2020	Jul. 31, 2019
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)	39,752,559	39,276,161
Treasury stock, shares (in shares)	15,033,317	15,033,317

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019
Income Statement [Abstract]
Net sales	$ 161,654,000	$ 164,133,000	$ 331,921,000	$ 324,977,000
Cost of sales	101,052,000	102,888,000	207,752,000	205,963,000
Gross profit	60,602,000	61,245,000	124,169,000	119,014,000
Expenses:
Selling, general and administrative	29,374,000	31,987,000	61,225,000	63,834,000
Research and development	13,740,000	13,983,000	28,601,000	27,193,000
Amortization of intangibles	5,229,000	4,288,000	10,435,000	8,577,000
Settlement of intellectual property litigation	0	(3,204,000)	0	(3,204,000)
Acquisition plan expenses	6,025,000	1,778,000	8,414,000	2,908,000
Total operating expenses	54,368,000	48,832,000	108,675,000	99,308,000
Operating income	6,234,000	12,413,000	15,494,000	19,706,000
Other expenses:
Interest expense	1,616,000	2,267,000	3,420,000	4,936,000
Write-off of deferred financing costs	0	0	0	3,217,000
Interest (income) and other	6,000	(51,000)	(71,000)	15,000
Income before provision for income taxes	4,612,000	10,197,000	12,145,000	11,538,000
Provision for income taxes	1,117,000	2,371,000	2,262,000	244,000
Net income	$ 3,495,000	$ 7,826,000	$ 9,883,000	$ 11,294,000
Net income per share (See Note 6):
Basic (in dollars per share)	$ 0.14	$ 0.33	$ 0.40	$ 0.47
Diluted (in dollars per share)	$ 0.14	$ 0.32	$ 0.40	$ 0.47
Weighted average number of common shares outstanding – basic (in shares)	24,659,000	24,034,000	24,607,000	24,017,000
Weighted average number of common and common equivalent shares outstanding – diluted (in shares)	25,058,000	24,168,000	24,904,000	24,245,000

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, 2018		38,860,571
Beginning balance at Jul. 31, 2018	$ 505,684,000	$ 3,886,000	$ 538,453,000	$ 405,194,000	$ (441,849,000)
Treasury stock, beginning balance (in shares) at Jul. 31, 2018					15,033,317
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	2,237,000		2,237,000
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)		20,198
Proceeds from issuance of employee stock purchase plan shares	476,000	$ 2,000	474,000
Issuance of restricted stock (in shares)		10,386
Forfeiture of restricted stock	$ 0	$ 1,000	(1,000)
Net settlement of stock-based awards (in shares)	9,345	53,292
Net settlement of stock-based awards	$ (2,058,000)	$ 5,000	(2,063,000)
Cash dividends declared	(4,764,000)			(4,764,000)
Accrual of dividend equivalents, net of reversal	(166,000)			(166,000)
Net income	11,294,000			11,294,000
Common stock, ending balance (in shares) at Jan. 31, 2019		38,950,547
Ending balance at Jan. 31, 2019	512,877,000	$ 3,895,000	539,273,000	411,558,000	$ (441,849,000)
Treasury stock, ending balance (in shares) at Jan. 31, 2019					15,033,317
Common stock, beginning balance (in shares) at Oct. 31, 2018		38,938,844
Beginning balance at Oct. 31, 2018	506,096,000	$ 3,894,000	537,852,000	406,199,000	$ (441,849,000)
Treasury stock, beginning balance (in shares) at Oct. 31, 2018					15,033,317
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	1,191,000		1,191,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		11,337
Proceeds from issuance of employee stock purchase plan shares	235,000	$ 1,000	234,000
Net settlement of stock-based awards (in shares)		366
Net settlement of stock-based awards	(4,000)		(4,000)
Cash dividends declared	(2,383,000)			(2,383,000)
Accrual of dividend equivalents, net of reversal	(84,000)			(84,000)
Net income	7,826,000			7,826,000
Common stock, ending balance (in shares) at Jan. 31, 2019		38,950,547
Ending balance at Jan. 31, 2019	$ 512,877,000	$ 3,895,000	539,273,000	411,558,000	$ (441,849,000)
Treasury stock, ending balance (in shares) at Jan. 31, 2019					15,033,317
Common stock, beginning balance (in shares) at Jul. 31, 2019	39,276,161	39,276,161
Beginning balance at Jul. 31, 2019	$ 535,082,000	$ 3,928,000	552,670,000	420,333,000	$ (441,849,000)
Treasury stock, beginning balance (in shares) at Jul. 31, 2019	15,033,317				15,033,317
Common stock, ending balance (in shares) at Oct. 31, 2019		39,402,226
Ending balance at Oct. 31, 2019	$ 537,644,000	$ 3,940,000	551,316,000	424,237,000	$ (441,849,000)
Treasury stock, ending balance (in shares) at Oct. 31, 2019					15,033,317
Common stock, beginning balance (in shares) at Jul. 31, 2019	39,276,161	39,276,161
Beginning balance at Jul. 31, 2019	$ 535,082,000	$ 3,928,000	552,670,000	420,333,000	$ (441,849,000)
Treasury stock, beginning balance (in shares) at Jul. 31, 2019	15,033,317				15,033,317
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	$ 2,117,000		2,117,000
Proceeds from exercises of stock options (in shares)		16,700
Proceeds from exercises of stock options	468,000	$ 2,000	466,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		20,010
Proceeds from issuance of employee stock purchase plan shares	510,000	$ 2,000	508,000
Issuance of restricted stock (in shares)		8,858
Forfeiture of restricted stock	$ 0	$ 1,000	(1,000)
Net settlement of stock-based awards (in shares)	27,902	107,326
Net settlement of stock-based awards	$ (3,459,000)	$ 10,000	(3,469,000)
Common stock issued for acquisition of CGC Technology (CGC) (in shares)		323,504
Common stock issued for acquisition of CGC Technology (CGC)	11,575,000	$ 32,000	11,543,000
Cash dividends declared	(4,860,000)			(4,860,000)
Accrual of dividend equivalents, net of reversal	(113,000)			(113,000)
Net income	$ 9,883,000			9,883,000
Common stock, ending balance (in shares) at Jan. 31, 2020	39,752,559	39,752,559
Ending balance at Jan. 31, 2020	$ 551,203,000	$ 3,975,000	563,834,000	425,243,000	$ (441,849,000)
Treasury stock, ending balance (in shares) at Jan. 31, 2020	15,033,317				15,033,317
Common stock, beginning balance (in shares) at Oct. 31, 2019		39,402,226
Beginning balance at Oct. 31, 2019	$ 537,644,000	$ 3,940,000	551,316,000	424,237,000	$ (441,849,000)
Treasury stock, beginning balance (in shares) at Oct. 31, 2019					15,033,317
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	1,238,000		1,238,000
Proceeds from exercises of stock options (in shares)		6,100
Proceeds from exercises of stock options	162,000	$ 1,000	161,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		9,875
Proceeds from issuance of employee stock purchase plan shares	264,000	$ 1,000	263,000
Forfeiture of restricted stock (in shares)		(12,652)
Forfeiture of restricted stock	0	$ (1,000)	1,000
Net settlement of stock-based awards (in shares)		23,506
Net settlement of stock-based awards	(686,000)	$ 2,000	(688,000)
Common stock issued for acquisition of CGC Technology (CGC) (in shares)		323,504
Common stock issued for acquisition of CGC Technology (CGC)	11,575,000	$ 32,000	11,543,000
Cash dividends declared	(2,432,000)			(2,432,000)
Accrual of dividend equivalents, net of reversal	(57,000)			(57,000)
Net income	$ 3,495,000			3,495,000
Common stock, ending balance (in shares) at Jan. 31, 2020	39,752,559	39,752,559
Ending balance at Jan. 31, 2020	$ 551,203,000	$ 3,975,000	$ 563,834,000	$ 425,243,000	$ (441,849,000)
Treasury stock, ending balance (in shares) at Jan. 31, 2020	15,033,317				15,033,317

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jan. 31, 2020	Oct. 31, 2018	Jan. 31, 2020	Jan. 31, 2019
Statement of Stockholders' Equity [Abstract]
Dividends declared (in dollars per share)	$ 0.10	$ 0.10	$ 0.20	$ 0.20
Accrual of dividend equivalents (in dollars per share)	$ 0.10	$ 0.10	$ 0.20	$ 0.20

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Jan. 31, 2020	Jan. 31, 2019
Cash flows from operating activities:
Net income	$ 9,883,000	$ 11,294,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property, plant and equipment	5,372,000	5,700,000
Amortization of intangible assets with finite lives	10,435,000	8,577,000
Amortization of stock-based compensation	2,117,000	2,237,000
Amortization of deferred financing costs	369,000	732,000
Write-off of deferred financing costs	(32,000)	3,886,000
Settlement of intellectual property litigation	0	3,217,000
Settlement of intellectual property litigation	0	(3,204,000)
Loss on disposal of property, plant and equipment	(2,067,000)	0
(Benefit from) provision for allowance for doubtful accounts	17,000	40,000
Provision for excess and obsolete inventory	(626,000)	487,000
Deferred income tax expense	932,000	1,749,000
Deferred income tax expense	2,912,000	2,594,000
Changes in assets and liabilities, net of effects of business acquisitions:
Accounts receivable	(220,000)	3,229,000
Inventories	98,000	(14,068,000)
Prepaid expenses and other current assets	(2,049,000)	1,568,000
Other assets	(197,000)	107,000
Accounts payable	2,270,000	(14,693,000)
Accrued expenses and other current liabilities	3,418,000	3,282,000
Contract liabilities	2,119,000	(857,000)
Other liabilities, non-current	32,000	275,000
Interest payable	(245,000)	177,000
Income taxes payable	(3,271,000)	(3,291,000)
Net cash provided by operating activities	31,267,000	13,038,000
Cash flows from investing activities:
Payment for acquisition of CGC, net of cash acquired	(11,165,000)	0
Purchases of property, plant and equipment	(2,508,000)	(4,181,000)
Net cash used in investing activities	(13,673,000)	(4,181,000)
Cash flows from financing activities:
Net (payments) borrowings of long-term debt under Credit Facility	(7,000,000)	174,500,000
Net payments under Revolving Loan portion of Prior Credit Facility	0	(48,603,000)
Repayment of debt under Term Loan portion of Prior Credit Facility	0	(120,121,000)
Remittance of employees' statutory tax withholdings for stock awards	(5,246,000)	(5,021,000)
Cash dividends paid	(5,120,000)	(4,998,000)
Payment of deferred financing costs	0	(1,808,000)
Repayment of principal amounts under finance lease and other obligations	(311,000)	(863,000)
Proceeds from issuance of employee stock purchase plan shares	510,000	476,000
Payment of shelf registration costs	0	(80,000)
Proceeds from exercises of stock options	468,000	174,000
Net cash used in financing activities	(16,699,000)	(6,344,000)
Net increase in cash and cash equivalents	895,000	2,513,000
Cash and cash equivalents at beginning of period	45,576,000	43,484,000
Cash and cash equivalents at end of period	46,471,000	45,997,000
Cash paid during the period for:
Interest	3,202,000	3,844,000
Income taxes, net	2,624,000	941,000
Non-cash investing and financing activities:
Reclass of finance lease right-of-use assets to property, plant and equipment	698,000	0
Cash dividends declared but unpaid (including dividend equivalents)	2,545,000	2,548,000
Accrued additions to property, plant and equipment	787,000	963,000
Common stock issued for acquisition of CGC	11,575,000	0
Deferred payment of CGC purchase price	750,000	0
Accrued deferred financing costs	0	4,000
Accrued shelf registration costs	0	68,000
Issuance of restricted stock, net of forfeiture	$ 1,000	$ 1,000

General

General	6 Months Ended
	Jan. 31, 2020
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 six months ended January 31, 2020 and 2019 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, 2019 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.

Acquisitions

Acquisitions	6 Months Ended
	Jan. 31, 2020
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 public safety and location technologies. The acquisition has an aggregate 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. We are accounting for the acquisition of Solacom under the acquisition method of accounting in accordance with FASB ASC 805, "Business Combinations" ("ASC 805"). The purchase price was allocated to the assets acquired and liabilities assumed, based on their 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. Pro forma financial information is not disclosed, as the acquisition is not material. The following table summarizes the final fair value of the assets acquired and liabilities assumed in connection with the Solacom acquisition: Purchase Price Allocation (1) Settled in cash $ 27,328,000 Settled in common stock issued by Comtech 5,606,000 Aggregate purchase price at fair value $ 32,934,000 Allocation of aggregate purchase price: Cash and cash equivalents $ 1,445,000 Current assets 9,897,000 Property, plant and equipment 777,000 Deferred tax assets 5,478,000 Accrued warranty obligations (1,431,000 ) Current liabilities (4,477,000 ) Contract liabilities, non-current (1,604,000 ) Net tangible assets at fair value $ 10,085,000 Identifiable intangibles, 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 (4,153,000 ) Goodwill 11,388,000 Indefinite Allocation of aggregate purchase price $ 32,934,000 (1) As reported in the Company's Quarterly Report on Form 10-Q for the three months ended October 31, 2019. The acquired identifiable intangible assets are being amortized on a straight-line basis, which we believe approximates the pattern in which the assets are utilized over their estimated useful lives. The fair value of customer relationships was estimated primarily based on the value of the discounted cash flows that the related intangible asset could be expected to generate in the future. The fair value of technology and trade name was estimated 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. 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 (which is subject to a net working capital adjustment). 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 completed the integration of this business into our Commercial Solutions segment’s public safety and location technologies 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, which is subject to a pending closing date balance sheet adjustment process under the purchase agreement, 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. 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: Purchase Price Allocation (1) Measurement Period Adjustments Purchase Price Allocation (as adjusted) Aggregate purchase price at fair value $ 10,000,000 — $ 10,000,000 Allocation of aggregate purchase price: Current assets $ 4,640,000 — $ 4,640,000 Property, plant and equipment 646,000 — 646,000 Deferred tax assets 3,376,000 (3,173,000 ) 203,000 Accrued warranty obligations (5,000,000 ) — (5,000,000 ) Current liabilities (3,094,000 ) — (3,094,000 ) Net tangible assets at preliminary fair value $ 568,000 (3,173,000 ) $ (2,605,000 ) Identifiable intangibles, deferred taxes and goodwill: Estimated Useful Lives Customer relationships $ 20,300,000 — $ 20,300,000 10 years Technology 3,500,000 — 3,500,000 15 years Other liabilities (21,700,000 ) — (21,700,000 ) Deferred tax liabilities (518,000 ) 518,000 — Goodwill 7,850,000 2,655,000 10,505,000 Indefinite Allocation of aggregate purchase price $ 10,000,000 — $ 10,000,000 (1) As reported in the Company's Quarterly Report on Form 10-Q for the three months ended October 31, 2019. The acquired identifiable intangible assets are being amortized on a straight-line basis, which we believe approximates the pattern in which the assets are utilized over their estimated useful lives. The fair value of customer relationships was estimated based on the value of the discounted cash flows that the related intangible asset could be expected to generate in the future. The fair value of technology was estimated 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 was 5.25 years as of the acquisition date. 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 $10,505,000 of goodwill resulting from the acquisition will be tax deductible. This goodwill has been assigned to our Commercial Solutions segment based on specific identification. We are currently finalizing a net working capital adjustment, pursuant to the terms of the purchase agreement. In August 2019, the seller proposed and requested an approximate $2,900,000 upward adjustment to the preliminary purchase price. We do not agree with their proposed adjustment and believe that we are entitled to a reduction of approximately $1,000,000 to the preliminary purchase price. As the parties could not reach an agreement during the stipulated period of time, the matter is now in arbitration. The allocation of the preliminary purchase price shown in the above table was based on a 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 a pending closing date balance sheet adjustment process under the purchase agreement) and residual goodwill. CGC Technology Limited On January 27, 2020, we completed the acquisition of CGC Technology Limited ("CGC"), a privately held company located in the United Kingdom, pursuant to the Share Purchase Agreement, dated as of January 27, 2020. CGC is a leading provider of high precision full motion fixed and mobile X/Y satellite tracking antennas, reflectors, radomes and other ground station equipment around the world. The acquisition of CGC brought established relationships with several top-tier European aerospace companies and other government entities, and we expect CGC to participate in the anticipated growth in the number of low Earth orbit ("LEO") and medium Earth orbit ("MEO") satellite constellations. The acquisition has a preliminary purchase price for accounting purposes of $23,650,000 , of which $12,075,000 was payable in cash and $11,575,000 was payable by the issuance of 323,504 shares of Comtech’s common stock at a volume weighted average stock price of $35.78 . The fair value of consideration transferred in connection with this acquisition was $22,740,000 , which was net of $160,000 of cash acquired and $750,000 payable by us upon the first anniversary of the closing of the transaction, subject to certain conditions. The preliminary purchase price for accounting purposes is subject to finalization. We are accounting for the acquisition of CGC 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 January 27, 2020, 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 six months ended January 31, 2020 include a nominal amount of revenue contribution from CGC. 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 CGC acquisition: Purchase Price Allocation Payable in cash $ 12,075,000 Payable in common stock issued by Comtech 11,575,000 Preliminary purchase price at fair value $ 23,650,000 Preliminary allocation of aggregate purchase price: Cash and cash equivalents $ 160,000 Current assets 3,336,000 Property, plant and equipment 1,457,000 Operating lease assets 924,000 Deferred tax assets, non-current 588,000 Accrued warranty obligations (1,000,000 ) Current liabilities (7,060,000 ) Non-current liabilities (1,329,000 ) Net tangible liabilities at preliminary fair value $ (2,924,000 ) Identifiable intangibles, deferred taxes and goodwill: Estimated Useful Lives Technology $ 5,000,000 20 years Customer relationships 7,000,000 15 years Trade name 800,000 5 years Deferred tax liabilities (2,176,000 ) Goodwill 15,950,000 Indefinite Preliminary allocation of aggregate purchase price $ 23,650,000 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 (which include acquired 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 preliminary purchase price allocation, were synergies in products and technologies and the addition of a skilled, assembled workforce. This goodwill has been assigned to our Government Solutions 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 potential indemnification obligations of the seller under the Share Purchase Agreement), a final assessment of assets acquired and liabilities assumed, including intangible assets and their remaining useful lives, accrued warranty obligations, income taxes and residual goodwill. UHP Networks Inc. On November 14, 2019, we entered into an agreement to acquire UHP Networks Inc. and its sister company (together, "UHP"), a leading provider of innovative and disruptive satellite ground station solutions, for a purchase price of approximately $40,000,000 , of which we anticipate $5,000,000 to be paid in Comtech common stock with the remaining balance payable in cash. The purchase agreement also provides an earn-out up to an additional $10,000,000 payable, at our election, in cash and or shares of Comtech common stock, if certain agreed upon sales milestones are reached in the twelve -month period following completion of the acquisition. We believe that our acquisition of UHP will be a significant step in enhancing our solutions offerings for the satellite ground station market. The transaction is subject to customary closing conditions and is expected to occur late in the second half of our fiscal 2020. Gilat Satellite Networks Ltd. On January 29, 2020, we entered into an Agreement and Plan of Merger (the "Merger Agreement") with Gilat Satellite Networks Ltd. ("Gilat"), a worldwide leader in satellite networking technology, solutions and services with market leading positions in the satellite ground station and in-flight connectivity solutions markets and deep expertise in operating large network infrastructures. Under the terms of the Merger Agreement, Comtech will acquire Gilat by way of a merger of Comtech's newly formed subsidiary with and into Gilat, with Gilat surviving the merger as a wholly-owned subsidiary of Comtech. Pursuant to the Merger Agreement, each Gilat ordinary share will be converted into the right to receive consideration of  (i) $7.18 in cash, without interest, plus (ii) 0.08425 of a share of Comtech common stock, with cash payable in lieu of fractional shares. Based on such consideration, on January 29, 2020, the date we entered into the Merger Agreement, Gilat had an enterprise value of approximately $532,500,000 . During the twelve months ended December 31, 2019, Gilat reported revenue of $263,492,000 with GAAP operating income of $25,572,000 . As of December 31, 2019, Gilat had approximately $74,778,000 of unrestricted cash and cash equivalents and debt of approximately $8,096,000 . We expect to fund the cash portion of the acquisition by redeploying a portion of both our and Gilat's unrestricted cash and cash equivalents, with the remaining funds provided by a new $800,000,000 secured credit facility, which is discussed further in Note (11) - "Credit Facility." In connection with the acquisition of Gilat, we expect to incur transaction related expenses including certain compensatory and other merger related payments, professional fees and debt related costs. We preliminarily estimate that these expenses will approximate $28,640,000 , some of which were expensed as of January 31, 2020 , others to be expensed upon closing, and others to be expensed over time following the closing or capitalized in accordance with purchase accounting rules. Pursuant to accounting rules, the acquisition is expected to result in a material increase in annual amortization expense related to intangibles and possible other fair value adjustments. The transaction is subject to customary closing conditions, including the approval of Gilat shareholders and expiration of the applicable waiting period under the Hart-Scott Rodino Antitrust Improvements Act of 1976.

Adoption of Accounting Standard

Adoption of Accounting Standards and Updates	6 Months Ended
	Jan. 31, 2020
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 is 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 six months ended January 31, 2020 , we adopted: • FASB ASU No. 2016-02 Leases (Topic 842). See Note (12) - "Leases" for further information. • FASB ASU No. 2017-11, which provides guidance on the accounting for certain financial instruments with embedded features that result in the strike price of the instrument or embedded conversion option being reduced on the basis of the pricing of future equity offerings (commonly referred to as "down round" features). On August 1, 2019, we adopted this ASU. Our adoption did not have any impact on our condensed consolidated financial statements and disclosures, as we did not have any financial instruments with such "down round" features. • FASB ASU No. 2017-12, which expands and refines hedge accounting for both non-financial and financial risk components and simplifies and aligns the recognition and presentation of the effects of the hedging instrument and the hedged item in the financial statements. On August 1, 2019, we adopted this ASU. Our adoption did not have any impact on our condensed consolidated financial statements and disclosures, as we are not a party to any such hedging transactions. • FASB ASU No. 2018-07, which expands the scope of Topic 718 to include certain share-based payment transactions for acquiring goods and services from nonemployees. On August 1, 2019, we adopted this ASU. Our adoption did not have any impact on our condensed consolidated financial statements and disclosures, as we did not have any outstanding share-based awards with nonemployees that required remeasurement. • FASB ASU No. 2018-16, which expands the list of eligible U.S. benchmark interest rates permitted in the application of hedge accounting due to broad concerns about the long-term sustainability of the LIBO Rate. This ASU adds the Overnight Index Swap ("OIS") rate, based on the Secured Overnight Financing Rate ("SOFR"), as an eligible U.S. benchmark interest rate. On August 1, 2019, we adopted this ASU. Our adoption did not have any impact on our condensed consolidated financial statements and disclosures, as we are not a party to any such hedging transactions.

Revenue (Notes)

Revenue (Notes)	6 Months Ended
	Jan. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenue	Revenue In accordance with FASB ASC 606 - Revenue from Contracts with Customers ("ASC 606"), we record revenue 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 mission-critical technologies and high-performance transmission technologies product lines and, to a lesser extent, certain location-based and messaging infrastructure contracts in our public safety and location technologies product line. For service-based contracts in our public safety and location technologies product line, 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 ground station technologies product line (which includes satellite modems, solid-state and traveling wave tube amplifiers) and certain contracts for our solid-state, high-power amplifiers in our high-performance transmission technologies product line. Point in time accounting is also applied to certain contracts in our mission-critical technologies 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 January 31, Six months ended January 31, 2020 2019 2020 2019 United States U.S. government 41.5 % 45.2 % 41.2 % 44.7 % Domestic 36.6 % 32.0 % 36.3 % 31.7 % Total United States 78.1 % 77.2 % 77.5 % 76.4 % International 21.9 % 22.8 % 22.5 % 23.6 % 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. Except for the U.S. government, there were no customers that represented more than 10.0% of consolidated net sales during the three and six months ended January 31, 2020 . Included in domestic sales, are sales to Verizon Communications Inc. ("Verizon"). Sales to Verizon were 10.1% of consolidated net sales for the three months ended January 31, 2019 . 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 10.0% of consolidated net sales for the three and six months ended January 31, 2020 and 2019 . The following tables summarize our disaggregation of revenue consistent with information reviewed by our chief operating decision-maker ("CODM") for the three and six months ended January 31, 2020 and 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 January 31, 2020 Six months ended January 31, 2020 Commercial Solutions Government Solutions Total Commercial Solutions Government Solutions Total Geographical region and customer type U.S. government $ 17,189,000 $ 49,900,000 $ 67,089,000 $ 33,937,000 102,673,000 $ 136,610,000 Domestic 54,003,000 5,233,000 59,236,000 107,357,000 13,274,000 120,631,000 Total United States 71,192,000 55,133,000 126,325,000 141,294,000 115,947,000 257,241,000 International 24,930,000 10,399,000 35,329,000 49,142,000 25,538,000 74,680,000 Total $ 96,122,000 65,532,000 $ 161,654,000 $ 190,436,000 141,485,000 $ 331,921,000 Contract type Firm fixed price $ 95,094,000 38,875,000 $ 133,969,000 $ 187,765,000 89,598,000 $ 277,363,000 Cost reimbursable 1,028,000 26,657,000 27,685,000 2,671,000 51,887,000 54,558,000 Total $ 96,122,000 65,532,000 $ 161,654,000 $ 190,436,000 141,485,000 $ 331,921,000 Transfer of control Point in time $ 43,011,000 28,675,000 $ 71,686,000 $ 80,734,000 66,460,000 $ 147,194,000 Over time 53,111,000 36,857,000 89,968,000 109,702,000 75,025,000 184,727,000 Total $ 96,122,000 65,532,000 $ 161,654,000 $ 190,436,000 141,485,000 $ 331,921,000 Three months ended January 31, 2019 Six months ended January 31, 2019 Commercial Solutions Government Solutions Total Commercial Solutions Government Solutions Total Geographical region and customer type U.S. government $ 20,911,000 $ 53,389,000 $ 74,300,000 $ 35,131,000 110,213,000 $ 145,344,000 Domestic 43,693,000 8,761,000 52,454,000 85,930,000 17,035,000 102,965,000 Total United States 64,604,000 62,150,000 126,754,000 121,061,000 127,248,000 248,309,000 International 22,131,000 15,248,000 37,379,000 43,647,000 33,021,000 76,668,000 Total $ 86,735,000 77,398,000 $ 164,133,000 $ 164,708,000 160,269,000 $ 324,977,000 Contract type Firm fixed price $ 85,567,000 57,017,000 $ 142,584,000 $ 161,857,000 120,628,000 $ 282,485,000 Cost reimbursable 1,168,000 20,381,000 21,549,000 2,851,000 39,641,000 42,492,000 Total $ 86,735,000 77,398,000 $ 164,133,000 $ 164,708,000 160,269,000 $ 324,977,000 Transfer of control Point in time $ 46,031,000 45,182,000 $ 91,213,000 $ 83,976,000 97,805,000 $ 181,781,000 Over time 40,704,000 32,216,000 72,920,000 80,732,000 62,464,000 143,196,000 Total $ 86,735,000 77,398,000 $ 164,133,000 $ 164,708,000 160,269,000 $ 324,977,000 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 unbilled receivables. Under ASC 606, unbilled receivables constitute contract assets. There were no material impairment losses recognized on contract assets during the six months ended January 31, 2020 and 2019 , respectively. On large long-term contracts, and for contracts with international customers that do not do business with us regularly, payment terms typically require advanced payments and deposits. Under ASC 606, payments received from customers in excess of revenue recognized to date results in a contract liability. These contract liabilities are not considered to represent a significant financing component of the contract because we believe these cash advances and deposits are generally used to meet working capital demands which can be higher in the earlier stages of a contract. Also, advanced payments and deposits provide us with some measure of assurance that the customer will perform on its obligations under the contract. Under the typical payment terms for our contracts accounted for at a point in time, costs are accumulated in inventory until the time of billing, which generally coincides with revenue recognition. Of the contract liability balance at July 31, 2019 and August 1, 2018, $26,665,000 and $24,606,000 was recognized as revenue during the six months ended January 31, 2020 and 2019 , respectively. 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 our 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 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 January 31, 2020 , the aggregate amount of the transaction price allocated to remaining performance obligations was $638,278,000 (which represents the amount of our consolidated backlog). We estimate that a substantial portion of our remaining performance obligations at January 31, 2020 will be completed and recognized as revenue during the next twenty-four month period, with the rest thereafter. During the three and six months ended January 31, 2020 , 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	6 Months Ended
	Jan. 31, 2020
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. See Note (9) - "Accrued Expenses and Other Current Liabilities" for further discussion of the favorable AT&T warranty settlement. 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. As of January 31, 2020 and July 31, 2019 , 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	6 Months Ended
	Jan. 31, 2020
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 repurchases of our common stock during the three or six months ended January 31, 2020 or 2019 . See Note (18) - "Stockholders’ Equity" for more information. Weighted average stock options, RSUs and restricted stock outstanding of 1,678,000 for the three months ended January 31, 2019 and 178,000 and 609,000 for the six months ended January 31, 2020 and 2019 , respectively, were not included in our diluted EPS calculation because their effect would have been anti-dilutive. Our EPS calculations exclude 203,000 and 245,000 weighted average performance shares outstanding for the three months ended January 31, 2020 and 2019 , respectively, and 196,000 and 240,000 for the six months ended January 31, 2020 and 2019 , respectively, as the performance conditions have not yet been satisfied. However, net income (the numerator) for EPS calculations for each respective period, is reduced by the compensation expense related to these awards. The following table reconciles the numerators and denominators used in the basic and diluted EPS calculations: Three months ended January 31, Six months ended January 31, 2020 2019 2020 2019 Numerator: Net income for basic calculation $ 3,495,000 7,826,000 $ 9,883,000 11,294,000 Numerator for diluted calculation $ 3,495,000 7,826,000 $ 9,883,000 11,294,000 Denominator: Denominator for basic calculation 24,659,000 24,034,000 24,607,000 24,017,000 Effect of dilutive securities: Stock-based awards 399,000 134,000 297,000 228,000 Denominator for diluted calculation 25,058,000 24,168,000 24,904,000 24,245,000

Accounts Receivable

Accounts Receivable	6 Months Ended
	Jan. 31, 2020
Accounts Receivable Additional Disclosures [Abstract]
Accounts Receivable	Accounts Receivable Accounts receivable consist of the following at: January 31, 2020 July 31, 2019 Receivables from commercial and international customers $ 77,080,000 85,556,000 Unbilled receivables from commercial and international customers 23,795,000 20,469,000 Receivables from the U.S. government and its agencies 45,008,000 38,856,000 Unbilled receivables from the U.S. government and its agencies 3,202,000 2,018,000 Total accounts receivable 149,085,000 146,899,000 Less allowance for doubtful accounts 1,102,000 1,867,000 Accounts receivable, net $ 147,983,000 145,032,000 Unbilled receivables as of January 31, 2020 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, unbilled receivables constitute contract assets. Management estimates that substantially all amounts not yet billed at January 31, 2020 will be billed and collected within one year . As of January 31, 2020 and July 31, 2019 , except for the U.S. government (and its agencies), which represented 32.3% and 27.8% , respectively, of total accounts receivable, there were no other customers which accounted for greater than 10.0% of total accounts receivable.

Inventories

Inventories	6 Months Ended
	Jan. 31, 2020
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consist of the following at: January 31, 2020 July 31, 2019 Raw materials and components $ 56,100,000 53,959,000 Work-in-process and finished goods 37,875,000 40,576,000 Total inventories 93,975,000 94,535,000 Less reserve for excess and obsolete inventories 19,911,000 19,696,000 Inventories, net $ 74,064,000 74,839,000 As of January 31, 2020 and July 31, 2019 , the amount of inventory directly related to long-term contracts (including contracts-in-progress) was $5,753,000 and $4,053,000 , respectively, and the amount of inventory related to contracts from third-party commercial customers who outsource their manufacturing to us was $1,425,000 and $1,513,000 , respectively.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	6 Months Ended
	Jan. 31, 2020
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: January 31, 2020 July 31, 2019 Accrued wages and benefits $ 25,050,000 23,295,000 Accrued contract costs 12,500,000 15,007,000 Accrued warranty obligations 16,728,000 15,968,000 Accrued legal costs 2,843,000 2,835,000 Accrued commissions and royalties 4,694,000 5,114,000 Other 22,696,000 16,365,000 Accrued expenses and other current liabilities $ 84,511,000 78,584,000 As discussed further in Note (12) - " Leases, " on August 1, 2019, we adopted Topic 842 and, as required by the new standard, reclassified $2,934,000 of accrued expenses and other current liabilities as follows: (i) $2,366,000 of short-term deferred rent liabilities related to operating leases were offset against the respective operating lease right-of-use assets; and (ii) the remaining $568,000 of estimated facility exit costs were reclassified to the current portion of operating lease liabilities. 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 January 31, 2020 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, 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 six months ended January 31, 2020 and 2019 were as follows: Six months ended January 31, 2020 2019 Balance at beginning of period $ 15,968,000 11,738,000 Reclass to contract liabilities (see below) — (1,679,000 ) Provision for warranty obligations 1,937,000 1,738,000 Additions (in connection with CGC acquisition) 1,000,000 — Charges incurred (2,479,000 ) (3,066,000 ) Warranty settlement and reclass (see below) 302,000 845,000 Balance at end of period $ 16,728,000 9,576,000 On August 1, 2018, in connection with our adoption of ASC 606, $1,679,000 of accrued warranty obligations presented in the above table were reclassified to contract liabilities, as they represented deferred revenue related to service-type warranty performance obligations. Our current accrued warranty obligations at January 31, 2020 and July 31, 2019 include $3,094,000 and $3,999,000 , 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 TeleCommunication Systems, Inc. ("TCS"). During the fiscal year ended July 31, 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 January 31, 2020 , the total present value of these monthly credits is $1,184,000 , all of which is included in our current accrued warranty obligations on our Condensed Consolidated Balance Sheet. In connection with our acquisition of Solacom, the GD NG-911 business and CGC, 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	6 Months Ended
	Jan. 31, 2020
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, during the six months ended January 31, 2019 , we recorded $1,373,000 of facility exit costs in selling, general and administrative expenses in our Condensed Consolidated Statements of Operations. As discussed further in Note (12) - " Leases, " on August 1, 2019, we adopted Topic 842 and, as required by the new standard, reclassified $568,000 of estimated facility exit costs to the current portion of operating lease liabilities. During the second quarter of fiscal 2019, we began an evaluation and repositioning of our public safety and location technologies solutions in order to focus on providing higher margin solution offerings. 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 evaluation and repositioning, we recorded estimated contract settlement costs of $3,886,000 during the three and six months ended January 31, 2019 , in our Commercial Solutions segment. During the three and six months ended January 31, 2020 , we recorded benefits of $262,000 and $32,000 , respectively, as we finalized certain aspects of our prior estimates.

Credit Facility

Credit Facility	6 Months Ended
	Jan. 31, 2020
Line of Credit Facility [Abstract]
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 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 $1,813,000 related to the Credit Facility. The 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 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 January 31, 2020 , the amount outstanding under our Credit Facility was $158,000,000 , which is reflected in the non-current portion of long-term debt on our Condensed Consolidated Balance Sheet. At January 31, 2020 , we had $2,630,000 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. During the six months ended January 31, 2020 , we had outstanding balances under the Credit Facility ranging from $137,000,000 to $169,000,000 . As of January 31, 2020 , total net deferred financing costs related to the Credit Facility were $2,759,000 and are being amortized over the term of our Credit Facility through October 31, 2023 . Interest expense related to our Credit Facility, including amortization of deferred financing costs, recorded during the three months ended January 31, 2020 and 2019 was $1,572,000 and $2,171,000 , respectively. Interest expense related to our credit facilities, including amortization of deferred financing costs, recorded during the six months ended January 31, 2020 and 2019 was $3,325,000 and $4,713,000 , respectively. The amount for the six months ended January 31, 2019 relates to both our Prior Credit Facility and our existing Credit Facility. Our blended interest rate approximated 4.33% and 5.08% , respectively, for the three months ended January 31, 2020 and 2019 , and approximated 4.51% and 5.54% , respectively, for the six months ended January 31, 2020 and 2019 . 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) no scheduled payments of principal until maturity; (ii) 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; and (iii) a Minimum Interest Expense Coverage Ratio of 3.25 x TTM Adjusted EBITDA. As of January 31, 2020 , our Secured Leverage Ratio was 1.60 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 January 31, 2020 was 14.51 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. 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. As discussed in " Note (2) - Acquisitions ," in connection with the Merger Agreement with Gilat, we entered into an $800,000,000 commitment letter with major banking partners for a new secured credit facility (the "Gilat Acquisition Related Credit Facility"), the terms of which are expected to be finalized on or prior to the closing of the merger. The Gilat Acquisition Related Credit Facility is expected to replace our existing Credit Facility.

Leases

Leases	6 Months Ended
	Jan. 31, 2020
Leases [Abstract]
Leases	Leases On August 1, 2019, we adopted ASU No. 2016-02 - Leases (Topic 842), which requires the recognition of lease rights and obligations as assets and liabilities on the balance sheet. Previously, operating leases were not recognized on the balance sheet. As we elected the modified retrospective adoption method, prior-period information was not restated. We also elected the transition package of practical expedients available in the standard, which permits us to not reassess under the new standard our prior conclusions about lease identification, classification and initial direct costs. As part of our adoption, however, we did not elect to use the hindsight or land easements practical expedients. On August 1, 2019, in connection with our adoption of Topic 842, we recognized $35,825,000 of operating lease right-of-use ("ROU") assets (net of a $3,023,000 deferred rent liability that existed as of August 1, 2019 under prior applicable GAAP) and $38,848,000 of related liabilities. Except for the recording of the ROU assets and lease liabilities on our Condensed Consolidated Balance Sheet, and the expanded disclosures about our leasing activities, our adoption did not have a material impact on our condensed consolidated financial statements. Our adoption also did not result in any cumulative-effect adjustment to opening retained earnings. Our leases historically relate to the leasing of facilities and equipment. We determine at inception whether an arrangement is, or contains, a lease and whether the lease should be classified as an operating or a financing lease. At lease commencement, we recognize an ROU asset and lease liability based on the present value of the future lease payments over the estimated lease term. We have elected to not recognize an ROU asset or lease liability for any leases with terms of twelve months or less. Instead, for such short-term leases, we recognize lease expense on a straight-line basis over the lease term. Certain of our leases include options to extend the term of the lease or to terminate the lease early. When it is reasonably certain that we will exercise a renewal option or will not exercise a termination option, we include the impact of exercising or not exercising such option, respectively, in the estimate of the lease term. As our lease agreements do not explicitly state the discount rate implicit in the lease, we use our incremental borrowing rate ("IBR") on the commencement date to calculate the present value of future lease payments. Such IBR represents our estimated rate of interest to borrow on a collateralized basis over a term commensurate with the expected lease term. Some of our leases include payments that are based on the Consumer Price Index ("CPI") or other similar indices. These variable lease payments are included in the calculation of the ROU asset and lease liability using the index as of the lease commencement date. Other variable lease payments, such as common area maintenance, property taxes, and usage-based amounts, are required by Topic 842 to be excluded from the ROU asset and lease liability and expensed as incurred. In addition to the present value of the future lease payments, the calculation of the ROU asset would also consider, to the extent applicable, any deferred rent upon adoption, lease pre-payments or initial direct costs of obtaining the lease (e.g., such as commissions). For all classes of leased assets, we elected the practical expedient to not separate lease components (i.e., the actual item being leased, such as the facility or piece of equipment) from non-lease components (i.e., the distinct elements of a contract not related to securing the use of the leased asset, such as common area maintenance and consumable supplies). Certain of our facility lease agreements (which are classified as operating leases) contain rent holidays or rent escalation clauses. For rent holidays and rent escalation clauses during the lease term, we record rental expense on a straight-line basis over the term of the lease. As of January 31, 2020 , none of our leases contained a residual value guarantee and covenants included in our lease agreements are customary for the types of facilities and equipment being leased. The components of lease expense are as follows: Three months ended January 31, 2020 Six months ended January 31, 2020 Finance lease expense: Amortization of ROU assets $ 44,000 $ 152,000 Interest on lease liabilities 1,000 3,000 Operating lease expense 2,699,000 5,336,000 Short-term lease expense 878,000 1,741,000 Variable lease expense 1,016,000 2,009,000 Sublease income — — Total lease expense $ 4,638,000 $ 9,241,000 Additional information related to leases is as follows: Six months ended January 31, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating leases - Operating cash outflows $ 5,725,000 Finance leases - Operating cash outflows 3,000 Finance leases - Financing cash outflows 300,000 ROU assets obtained in the exchange for lease liabilities: Operating leases $ 1,823,000 The following table is a reconciliation of future cash flows relating to operating lease liabilities presented on our Condensed Consolidated Balance Sheet as of January 31, 2020 : Operating Remaining portion of fiscal 2020 $ 5,647,000 Fiscal 2021 9,138,000 Fiscal 2022 7,738,000 Fiscal 2023 5,987,000 Fiscal 2024 4,170,000 Thereafter 6,533,000 Total future undiscounted cash flows 39,213,000 Less: Present value discount 3,523,000 Lease liabilities $ 35,690,000 Weighted-average remaining lease terms (in years) 4.69 Weighted-average discount rate 4.04 % We lease our Melville, New York production facility from a partnership controlled by our CEO and Chairman. Lease payments made during the six months ended January 31, 2020 were $322,000 . The current lease provides for our use of the premises as they exist through December 2021 with an option for an additional ten years. The annual rent of the facility for calendar year 2020 is $657,000 and is subject to customary adjustments. We have a right of first refusal in the event of a sale of the facility. As of January 31, 2020 , we do not have any rental commitments that have not commenced. As we have not restated prior year information given our method of adopting the new standard, the following represents our future minimum lease payments for operating leases and capital leases as of July 31, 2019 under ASC Topic 840 and as reported in our Form 10-K filed with the SEC on September 24, 2019: Operating Capital Total Fiscal 2020 $ 11,812,000 789,000 $ 12,601,000 Fiscal 2021 8,723,000 — 8,723,000 Fiscal 2022 7,343,000 — 7,343,000 Fiscal 2023 5,776,000 — 5,776,000 Fiscal 2024 3,430,000 — 3,430,000 Thereafter 7,130,000 — 7,130,000 Total $ 44,214,000 789,000 $ 45,003,000 Less amount representing interest * 32,000 32,000 Present value of net minimum lease payments * $ 757,000 $ 44,971,000 *Not applicable for operating leases
Leases	Leases On August 1, 2019, we adopted ASU No. 2016-02 - Leases (Topic 842), which requires the recognition of lease rights and obligations as assets and liabilities on the balance sheet. Previously, operating leases were not recognized on the balance sheet. As we elected the modified retrospective adoption method, prior-period information was not restated. We also elected the transition package of practical expedients available in the standard, which permits us to not reassess under the new standard our prior conclusions about lease identification, classification and initial direct costs. As part of our adoption, however, we did not elect to use the hindsight or land easements practical expedients. On August 1, 2019, in connection with our adoption of Topic 842, we recognized $35,825,000 of operating lease right-of-use ("ROU") assets (net of a $3,023,000 deferred rent liability that existed as of August 1, 2019 under prior applicable GAAP) and $38,848,000 of related liabilities. Except for the recording of the ROU assets and lease liabilities on our Condensed Consolidated Balance Sheet, and the expanded disclosures about our leasing activities, our adoption did not have a material impact on our condensed consolidated financial statements. Our adoption also did not result in any cumulative-effect adjustment to opening retained earnings. Our leases historically relate to the leasing of facilities and equipment. We determine at inception whether an arrangement is, or contains, a lease and whether the lease should be classified as an operating or a financing lease. At lease commencement, we recognize an ROU asset and lease liability based on the present value of the future lease payments over the estimated lease term. We have elected to not recognize an ROU asset or lease liability for any leases with terms of twelve months or less. Instead, for such short-term leases, we recognize lease expense on a straight-line basis over the lease term. Certain of our leases include options to extend the term of the lease or to terminate the lease early. When it is reasonably certain that we will exercise a renewal option or will not exercise a termination option, we include the impact of exercising or not exercising such option, respectively, in the estimate of the lease term. As our lease agreements do not explicitly state the discount rate implicit in the lease, we use our incremental borrowing rate ("IBR") on the commencement date to calculate the present value of future lease payments. Such IBR represents our estimated rate of interest to borrow on a collateralized basis over a term commensurate with the expected lease term. Some of our leases include payments that are based on the Consumer Price Index ("CPI") or other similar indices. These variable lease payments are included in the calculation of the ROU asset and lease liability using the index as of the lease commencement date. Other variable lease payments, such as common area maintenance, property taxes, and usage-based amounts, are required by Topic 842 to be excluded from the ROU asset and lease liability and expensed as incurred. In addition to the present value of the future lease payments, the calculation of the ROU asset would also consider, to the extent applicable, any deferred rent upon adoption, lease pre-payments or initial direct costs of obtaining the lease (e.g., such as commissions). For all classes of leased assets, we elected the practical expedient to not separate lease components (i.e., the actual item being leased, such as the facility or piece of equipment) from non-lease components (i.e., the distinct elements of a contract not related to securing the use of the leased asset, such as common area maintenance and consumable supplies). Certain of our facility lease agreements (which are classified as operating leases) contain rent holidays or rent escalation clauses. For rent holidays and rent escalation clauses during the lease term, we record rental expense on a straight-line basis over the term of the lease. As of January 31, 2020 , none of our leases contained a residual value guarantee and covenants included in our lease agreements are customary for the types of facilities and equipment being leased. The components of lease expense are as follows: Three months ended January 31, 2020 Six months ended January 31, 2020 Finance lease expense: Amortization of ROU assets $ 44,000 $ 152,000 Interest on lease liabilities 1,000 3,000 Operating lease expense 2,699,000 5,336,000 Short-term lease expense 878,000 1,741,000 Variable lease expense 1,016,000 2,009,000 Sublease income — — Total lease expense $ 4,638,000 $ 9,241,000 Additional information related to leases is as follows: Six months ended January 31, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating leases - Operating cash outflows $ 5,725,000 Finance leases - Operating cash outflows 3,000 Finance leases - Financing cash outflows 300,000 ROU assets obtained in the exchange for lease liabilities: Operating leases $ 1,823,000 The following table is a reconciliation of future cash flows relating to operating lease liabilities presented on our Condensed Consolidated Balance Sheet as of January 31, 2020 : Operating Remaining portion of fiscal 2020 $ 5,647,000 Fiscal 2021 9,138,000 Fiscal 2022 7,738,000 Fiscal 2023 5,987,000 Fiscal 2024 4,170,000 Thereafter 6,533,000 Total future undiscounted cash flows 39,213,000 Less: Present value discount 3,523,000 Lease liabilities $ 35,690,000 Weighted-average remaining lease terms (in years) 4.69 Weighted-average discount rate 4.04 % We lease our Melville, New York production facility from a partnership controlled by our CEO and Chairman. Lease payments made during the six months ended January 31, 2020 were $322,000 . The current lease provides for our use of the premises as they exist through December 2021 with an option for an additional ten years. The annual rent of the facility for calendar year 2020 is $657,000 and is subject to customary adjustments. We have a right of first refusal in the event of a sale of the facility. As of January 31, 2020 , we do not have any rental commitments that have not commenced. As we have not restated prior year information given our method of adopting the new standard, the following represents our future minimum lease payments for operating leases and capital leases as of July 31, 2019 under ASC Topic 840 and as reported in our Form 10-K filed with the SEC on September 24, 2019: Operating Capital Total Fiscal 2020 $ 11,812,000 789,000 $ 12,601,000 Fiscal 2021 8,723,000 — 8,723,000 Fiscal 2022 7,343,000 — 7,343,000 Fiscal 2023 5,776,000 — 5,776,000 Fiscal 2024 3,430,000 — 3,430,000 Thereafter 7,130,000 — 7,130,000 Total $ 44,214,000 789,000 $ 45,003,000 Less amount representing interest * 32,000 32,000 Present value of net minimum lease payments * $ 757,000 $ 44,971,000 *Not applicable for operating leases

Income Taxes

Income Taxes	6 Months Ended
	Jan. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes At January 31, 2020 and July 31, 2019 , total unrecognized tax benefits were $8,114,000 and $7,215,000 , respectively, including interest of $51,000 and $12,000 , respectively. At January 31, 2020 and July 31, 2019 , $2,874,000 and $325,000 , 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 $5,240,000 and $6,890,000 at January 31, 2020 and July 31, 2019 , 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, $7,498,000 and $6,670,000 , at January 31, 2020 and July 31, 2019 , 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. We do not expect that there will be any significant changes to our total unrecognized tax benefits within the next twelve months. Our federal income tax returns for fiscal 2017 and 2018 are subject to potential future Internal Revenue Service ("IRS") audit. None of our state income tax returns prior to fiscal 2015 are subject to audit. TCS's federal income tax return for the tax period from January 1, 2016 to February 23, 2016, the date we acquired TCS, is subject to potential future IRS audit. None of TCS's state income tax returns prior to calendar year 2015 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	6 Months Ended
	Jan. 31, 2020
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	Stock-Based Compensation Overview We issue stock-based awards to certain of our employees and our Board of Directors pursuant to our 2000 Stock Incentive Plan, as amended, (the "Plan") and our 2001 Employee Stock Purchase Plan (the "ESPP"), and recognize related stock-based compensation in our condensed consolidated financial statements. The Plan provides for the granting to employees and consultants of Comtech (including prospective employees and consultants): (i) incentive and non-qualified stock options, (ii) restricted stock units ("RSUs"), (iii) RSUs with performance measures (which we refer to as "performance shares"), (iv) restricted stock, (v) stock units (reserved for issuance to non-employee directors) and share units (reserved for issuance to employees) (collectively, "share units") and (vi) stock appreciation rights ("SARs"), among other types of awards. Our non-employee directors are eligible to receive non-discretionary grants of stock-based awards, subject to certain limitations. As of January 31, 2020 , the aggregate number of shares of common stock which may be issued, pursuant to the Plan, may not exceed 10,962,500 . 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 January 31, 2020 , we had granted stock-based awards pursuant to the Plan representing the right to purchase and/or acquire an aggregate of 8,721,796 shares (net of 4,033,241 expired and canceled awards), of which an aggregate of 6,520,739 have been exercised or settled. As of January 31, 2020 , the following stock-based awards, by award type, were outstanding: January 31, 2020 Stock options 1,269,865 Performance shares 217,839 RSUs and restricted stock 473,673 Share units 239,680 Total 2,201,057 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 January 31, 2020 , we have cumulatively issued 807,061 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 January 31, Six months ended January 31, 2020 2019 2020 2019 Cost of sales $ 60,000 60,000 $ 119,000 118,000 Selling, general and administrative expenses 1,094,000 1,051,000 1,837,000 1,956,000 Research and development expenses 84,000 80,000 161,000 163,000 Stock-based compensation expense before income tax benefit 1,238,000 1,191,000 2,117,000 2,237,000 Estimated income tax benefit (271,000 ) (260,000 ) (460,000 ) (488,000 ) Net stock-based compensation expense $ 967,000 931,000 $ 1,657,000 1,749,000 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 January 31, 2020 , unrecognized stock-based compensation of $ 10,792,000 , net of estimated forfeitures of $ 955,000 , is expected to be recognized over a weighted average period of 3.1 years. Total stock-based compensation capitalized and included in ending inventory at both January 31, 2020 and July 31, 2019 was $48,000 . There are no liability-classified stock-based awards outstanding as of January 31, 2020 or July 31, 2019 . Stock-based compensation expense (benefit), by award type, is summarized as follows: Three months ended January 31, Six months ended January 31, 2020 2019 2020 2019 Stock options $ 82,000 181,000 $ 164,000 352,000 Performance shares 421,000 386,000 773,000 792,000 RSUs and restricted stock 675,000 568,000 1,373,000 1,115,000 ESPP 60,000 56,000 117,000 108,000 Share units — — (310,000 ) (130,000 ) Stock-based compensation expense before income tax benefit 1,238,000 1,191,000 2,117,000 2,237,000 Estimated income tax benefit (271,000 ) (260,000 ) (460,000 ) (488,000 ) Net stock-based compensation expense $ 967,000 931,000 $ 1,657,000 1,749,000 ESPP stock-based compensation expense primarily relates to the 15% discount offered to participants in the ESPP. During the six months ended January 31, 2020 and 2019 , we recorded benefits of $310,000 and $130,000 , 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 January 31, 2020 and July 31, 2019 . 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 six months ended January 31, 2020 : Awards (in Shares) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at July 31, 2019 1,555,555 $ 28.72 Exercised (51,460 ) 28.45 Expired/canceled (800 ) 27.35 Outstanding at October 31, 2019 1,503,295 28.73 Expired/canceled (100 ) 28.35 Exercised (233,330 ) 28.90 Outstanding at January 31, 2020 1,269,865 $ 28.70 3.33 $ 1,418,000 Exercisable at January 31, 2020 1,200,435 $ 28.81 3.20 $ 1,281,000 Vested and expected to vest at January 31, 2020 1,251,302 $ 28.73 3.29 $ 1,384,000 Stock options outstanding as of January 31, 2020 have exercise prices ranging from $ 20.90 - $ 33.94 , representing the fair market value of our common stock on the date of grant, a contractual term of five or ten years and a vesting period of three or five years. The total intrinsic value relating to stock options exercised during the three and six months ended January 31, 2020 was $1,559,000 and $1,864,000 , respectively. There were no stock options exercised during the three months ended January 31, 2019 . The total intrinsic value relating to stock options exercised during the six months ended January 31, 2019 was $561,000 . During the six months ended January 31, 2020 and 2019 , at the election of certain holders of vested stock options, 268,090 and 72,830 , respectively, of stock options were net settled upon exercise. As a result, 27,902 and 9,345 shares of our common stock were issued during the six months ended January 31, 2020 and 2019 , respectively, net 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, 2019 954,676 $ 22.40 Granted 219,425 27.69 Settled (199,466 ) 16.80 Forfeited (41,080 ) 21.00 Outstanding at October 31, 2019 933,555 24.91 Settled (527 ) 11.40 Forfeited (1,836 ) 23.95 Outstanding at January 31, 2020 931,192 $ 24.92 $ 26,921,000 Vested at January 31, 2020 328,791 $ 24.92 $ 9,505,000 Vested and expected to vest at January 31, 2020 892,950 $ 25.04 $ 25,815,000 The total intrinsic value relating to fully-vested awards settled during the three and six months ended January 31, 2020 was $19,000 and $5,825,000 , respectively. The total intrinsic value relating to fully-vested awards settled during the three and six months ended January 31, 2019 was $14,000 and $4,224,000 , 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 January 31, 2020 , 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 prior to July 31, 2019 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 and restricted stock granted to non-employee directors after July 31, 2019 have a vesting period of five years. 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 January 31, 2020 , 431,142 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 any post vesting transfer 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 award. During the three and six months ended January 31, 2020 , we accrued $57,000 and $113,000 , respectively, of dividend equivalents (net of forfeitures) and paid out $1,000 and $286,000 , respectively. Accrued dividend equivalents were recorded as a reduction to retained earnings. As of January 31, 2020 and July 31, 2019 , accrued dividend equivalents were $604,000 and $777,000 , respectively. With respect to the actual settlement of stock-based awards for income tax reporting, during the three and six months ended January 31, 2020 , we recorded a $141,000 income tax expense and a $471,000 income tax benefit, respectively, and during the three and six months ended January 31, 2019 , we recorded a $4,000 income tax expense and a $453,000 income tax benefit, 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	6 Months Ended
	Jan. 31, 2020
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. Our Commercial Solutions segment offers satellite ground station technologies (such as modems and amplifiers) and public safety and location technologies (such as 911 call routing and mapping solutions) to commercial customers and smaller government customers, such as state and local governments. This segment also serves certain large government customers (including the U.S. government) that have requirements for off-the-shelf commercial equipment. Our Government Solutions segment provides mission-critical technologies (such as tactical satellite-based networks and ongoing support for complicated communications networks) and high-performance transmission technologies (such as troposcatter systems and solid-state, high-power amplifiers) to large government end-users (including those of foreign countries), large international customers and domestic prime contractors. 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 expense, or any of the following: income taxes, interest (income) and other, write-off of deferred financing costs, interest expense, amortization of stock-based compensation, amortization of intangible assets, depreciation expenses, estimated contract settlement costs, settlement of intellectual property litigation, acquisition plan expenses, facility exit costs 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 January 31, 2020 Commercial Solutions Government Solutions Unallocated Total Net sales $ 96,122,000 65,532,000 — $ 161,654,000 Operating income (loss) $ 12,619,000 5,003,000 (11,388,000 ) $ 6,234,000 Net income (loss) $ 12,702,000 5,016,000 (14,223,000 ) $ 3,495,000 (Benefit from) provision for income taxes (112,000 ) — 1,229,000 1,117,000 Interest (income) and other 20,000 (13,000 ) (1,000 ) 6,000 Interest expense 9,000 — 1,607,000 1,616,000 Amortization of stock-based compensation — — 1,238,000 1,238,000 Amortization of intangibles 4,362,000 867,000 — 5,229,000 Depreciation 2,183,000 312,000 226,000 2,721,000 Estimated contract settlement costs (262,000 ) — — (262,000 ) Acquisition plan expenses — — 6,025,000 6,025,000 Adjusted EBITDA $ 18,902,000 6,182,000 (3,899,000 ) $ 21,185,000 Purchases of property, plant and equipment $ 915,000 201,000 142,000 $ 1,258,000 Long-lived assets acquired in connection with the acquisition of CGC $ — 31,131,000 — $ 31,131,000 Total assets at January 31, 2020 $ 672,336,000 233,221,000 44,385,000 $ 949,942,000 Three months ended January 31, 2019 Commercial Solutions Government Solutions Unallocated Total Net sales $ 86,735,000 77,398,000 — $ 164,133,000 Operating income (loss) $ 8,758,000 7,783,000 (4,128,000 ) $ 12,413,000 Net income (loss) $ 8,725,000 7,822,000 (8,721,000 ) $ 7,826,000 Provision for income taxes 43,000 — 2,328,000 2,371,000 Interest (income) and other (29,000 ) (44,000 ) 22,000 (51,000 ) Interest expense 19,000 5,000 2,243,000 2,267,000 Amortization of stock-based compensation — — 1,191,000 1,191,000 Amortization of intangibles 3,444,000 844,000 — 4,288,000 Depreciation 2,296,000 367,000 186,000 2,849,000 Estimated contract settlement costs 3,886,000 — — 3,886,000 Settlement of intellectual property litigation — — (3,204,000 ) (3,204,000 ) Acquisition plan expenses — — 1,778,000 1,778,000 Adjusted EBITDA $ 18,384,000 8,994,000 (4,177,000 ) $ 23,201,000 Purchases of property, plant and equipment $ 1,971,000 432,000 133,000 $ 2,536,000 Total assets at January 31, 2019 $ 594,992,000 210,120,000 38,215,000 $ 843,327,000 Six months ended January 31, 2020 Commercial Solutions Government Solutions Unallocated Total Net sales $ 190,436,000 141,485,000 — $ 331,921,000 Operating income (loss) $ 22,460,000 12,086,000 (19,052,000 ) $ 15,494,000 Net income (loss) $ 22,569,000 12,111,000 (24,797,000 ) $ 9,883,000 (Benefit from) provision for income taxes (99,000 ) — 2,361,000 2,262,000 Interest (income) and other (27,000 ) (26,000 ) (18,000 ) (71,000 ) Interest expense 17,000 1,000 3,402,000 3,420,000 Amortization of stock-based compensation — — 2,117,000 2,117,000 Amortization of intangibles 8,724,000 1,711,000 — 10,435,000 Depreciation 4,379,000 625,000 368,000 5,372,000 Estimated contract settlement costs (32,000 ) — — (32,000 ) Acquisition plan expenses — — 8,414,000 8,414,000 Adjusted EBITDA $ 35,531,000 14,422,000 (8,153,000 ) $ 41,800,000 Purchases of property, plant and equipment $ 1,915,000 425,000 168,000 $ 2,508,000 Long-lived assets acquired in connection with the acquisition of CGC $ — 31,131,000 — $ 31,131,000 Total assets at January 31, 2020 $ 672,336,000 233,221,000 44,385,000 $ 949,942,000 Six months ended January 31, 2019 Commercial Solutions Government Solutions Unallocated Total Net sales $ 164,708,000 160,269,000 — $ 324,977,000 Operating income (loss) $ 15,816,000 14,427,000 (10,537,000 ) $ 19,706,000 Net income (loss) $ 15,697,000 14,432,000 (18,835,000 ) $ 11,294,000 Provision for income taxes 55,000 — 189,000 244,000 Interest (income) and other 23,000 (12,000 ) 4,000 15,000 Write-off of deferred financing costs — — 3,217,000 3,217,000 Interest expense 41,000 7,000 4,888,000 4,936,000 Amortization of stock-based compensation — — 2,237,000 2,237,000 Amortization of intangibles 6,889,000 1,688,000 — 8,577,000 Depreciation 4,524,000 746,000 430,000 5,700,000 Estimated contract settlement costs 3,886,000 — — 3,886,000 Settlement of intellectual property litigation — — (3,204,000 ) (3,204,000 ) Acquisition plan expenses — — 2,908,000 2,908,000 Facility exit costs — 1,373,000 — 1,373,000 Adjusted EBITDA $ 31,115,000 18,234,000 (8,166,000 ) $ 41,183,000 Purchases of property, plant and equipment $ 2,863,000 1,061,000 257,000 $ 4,181,000 Total assets at January 31, 2019 $ 594,992,000 210,120,000 38,215,000 $ 843,327,000 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 months ended January 31, 2020 and 2019 , unallocated expenses also include $6,025,000 and $1,778,000 of acquisition plan expenses, respectively. During the six months ended January 31, 2020 and 2019 , unallocated expenses also include $8,414,000 and $2,908,000 of acquisition plan expenses, respectively. In addition, offsetting unallocated expenses for the three and six months ended January 31, 2019 is a $3,204,000 benefit as a result of a favorable ruling issued by the U.S. Court of Appeals for the Federal Circuit related to a legacy TCS intellectual property matter. Interest expense in the tables above relate to our Prior Credit Facility and Credit Facility, and includes the amortization of deferred financing costs. In addition, during the six months ended January 31, 2019, 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 January 31, 2020 and 2019 by the Commercial Solutions segment to the Government Solutions segment were $1,862,000 and $4,562,000 , respectively. Intersegment sales for the six months ended January 31, 2020 and 2019 by the Commercial Solutions segment to the Government Solutions segment were $3,761,000 and $13,102,000 , 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 January 31, 2020 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	6 Months Ended
	Jan. 31, 2020
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 six months ended January 31, 2020 : Commercial Solutions Government Solutions Total Balance as of July 31, 2019 $ 251,296,000 59,193,000 $ 310,489,000 Change resulting from Solacom acquisition (420,000 ) — (420,000 ) Change resulting from the GD NG-911 acquisition 2,457,000 — 2,457,000 Change resulting from CGC acquisition — 15,950,000 15,950,000 Balance as of January 31, 2020 $ 253,333,000 75,143,000 $ 328,476,000 As discussed further in Note (2) -"Acquisitions," the goodwill resulting from the acquisition of CGC was based upon a 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, 2019 (the first day of our fiscal 2020 ), 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, which reflects 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, 2019 total public market capitalization and assessed implied control premiums based on our common stock price of $29.54 as of August 1, 2019 . 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 29.0% and 122.2% , 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 2020 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 2020 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, 2020 (the start of our fiscal 2021 ). 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 operations and financial condition.

Intangible Assets

Intangible Assets	6 Months Ended
	Jan. 31, 2020
Finite-Lived Intangible Assets, Net [Abstract]
Intangible Assets	Intangible Assets Intangible assets with finite lives are as follows: As of January 31, 2020 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.5 $ 282,934,000 72,909,000 $ 210,025,000 Technologies 13.7 97,649,000 62,377,000 35,272,000 Trademarks and other 16.6 32,726,000 13,768,000 18,958,000 Total $ 413,309,000 149,054,000 $ 264,255,000 As of July 31, 2019 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.5 $ 276,834,000 66,484,000 $ 210,350,000 Technologies 12.7 92,649,000 59,522,000 33,127,000 Trademarks and other 16.7 31,026,000 12,613,000 18,413,000 Total $ 400,509,000 138,619,000 $ 261,890,000 The weighted average amortization period in the above table excludes fully amortized intangible assets. Amortization expense for the three months ended January 31, 2020 and 2019 was $5,229,000 and $4,288,000 , respectively. Amortization expense for the six months ended January 31, 2020 and 2019 was $10,435,000 and $8,577,000 , respectively. The estimated amortization expense consists of the following for the fiscal years ending July 31: 2020 $ 21,557,000 2021 20,770,000 2022 19,091,000 2023 19,091,000 2024 18,399,000 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 six months ended January 31, 2020 . We believe that the carrying values of our net intangible assets were recoverable as of January 31, 2020 . 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	6 Months Ended
	Jan. 31, 2020
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders’ Equity Sale of Common Stock In December 2018, we filed a $400,000,000 shelf registration statement with the SEC for the sale of various types of securities, including debt. The shelf registration was declared effective by the SEC as of December 14, 2018. To date, we have not issued any securities pursuant to our $400,000,000 shelf registration statement. Stock Repurchase Program As of January 31, 2020 and March 4, 2020 , 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 six months ended January 31, 2020 or 2019 . 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 24, 2019 and December 4, 2019 , our Board of Directors declared a dividend of $0.10 per common share, which were paid on November 15, 2019 and February 14, 2020 , respectively. On March 4, 2020 , our Board of Directors declared a dividend of $0.10 per common share, payable on May 15, 2020 to stockholders of record at the close of business on April 15, 2020 . 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	6 Months Ended
	Jan. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings and Other Matters	Legal Proceedings and Other Matters Legacy TCS 911 Call Handling Software Matter 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 in fiscal 2019 that it experienced several network outages and that it would seek indemnification for any claims made against it as a result of such outages. 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 had originally demanded that we refund to it all amounts previously paid to us under the contract, which through January 31, 2020 exceeded $14,000,000 . In response to such claim, we engaged legal counsel to review the claims made by our customer. In September 2019, the customer filed a lawsuit in the Sixth Judicial Circuit Court of the State of South Dakota alleging, among other things, our failure to provide them with certain system redundancies. We believe that TCS has complied with its contractual requirements, that the customer's allegations are baseless, and that it is not entitled to a return of any amounts previously paid to us under the contract. Our contract to provide services to this customer expired in December 2019 and the amount of annual revenue we generated from this customer is immaterial. We have notified our insurance carriers of the lawsuit and are reviewing with counsel our multiple counter claims against this TCS Legacy Customer. An agreement in principle has been reached with this TCS Legacy Customer and we are currently negotiating the terms of such settlement which is not expected to have a material impact on our condensed consolidated financial statements. However, if we are unable to reach a final settlement, the ultimate resolution of this matter could vary and possibly have a material adverse effect on our consolidated results of operations, financial position or cash flows in future periods. Separately, 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 lawsuit is not expected to have any material impact. 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 extended 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. In November 2019, Comtech agreed to enter into a second Tolling Agreement with OFAC, which extends the statute of limitations in this matter through June 30, 2020. U.S. sanctions with respect to Sudan were revoked in 2017 and we are in the process of responding to certain additional questions that OFAC asked of us based on its review. 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 OEE'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)	6 Months Ended
	Jan. 31, 2020
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 is 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 six months ended January 31, 2020 , we adopted: • FASB ASU No. 2016-02 Leases (Topic 842). See Note (12) - "Leases" for further information. • FASB ASU No. 2017-11, which provides guidance on the accounting for certain financial instruments with embedded features that result in the strike price of the instrument or embedded conversion option being reduced on the basis of the pricing of future equity offerings (commonly referred to as "down round" features). On August 1, 2019, we adopted this ASU. Our adoption did not have any impact on our condensed consolidated financial statements and disclosures, as we did not have any financial instruments with such "down round" features. • FASB ASU No. 2017-12, which expands and refines hedge accounting for both non-financial and financial risk components and simplifies and aligns the recognition and presentation of the effects of the hedging instrument and the hedged item in the financial statements. On August 1, 2019, we adopted this ASU. Our adoption did not have any impact on our condensed consolidated financial statements and disclosures, as we are not a party to any such hedging transactions. • FASB ASU No. 2018-07, which expands the scope of Topic 718 to include certain share-based payment transactions for acquiring goods and services from nonemployees. On August 1, 2019, we adopted this ASU. Our adoption did not have any impact on our condensed consolidated financial statements and disclosures, as we did not have any outstanding share-based awards with nonemployees that required remeasurement. • FASB ASU No. 2018-16, which expands the list of eligible U.S. benchmark interest rates permitted in the application of hedge accounting due to broad concerns about the long-term sustainability of the LIBO Rate. This ASU adds the Overnight Index Swap ("OIS") rate, based on the Secured Overnight Financing Rate ("SOFR"), as an eligible U.S. benchmark interest rate. On August 1, 2019, we adopted this ASU. Our adoption did not have any impact on our condensed consolidated financial statements and disclosures, as we are not a party to any such hedging transactions.

Acquisitions (Tables)

Acquisitions (Tables)	6 Months Ended
	Jan. 31, 2020
Solacom
Business Acquisition [Line Items]
Fair Value of Assets Acquired and Liabilities Assumed	The following table summarizes the final fair value of the assets acquired and liabilities assumed in connection with the Solacom acquisition: Purchase Price Allocation (1) Settled in cash $ 27,328,000 Settled in common stock issued by Comtech 5,606,000 Aggregate purchase price at fair value $ 32,934,000 Allocation of aggregate purchase price: Cash and cash equivalents $ 1,445,000 Current assets 9,897,000 Property, plant and equipment 777,000 Deferred tax assets 5,478,000 Accrued warranty obligations (1,431,000 ) Current liabilities (4,477,000 ) Contract liabilities, non-current (1,604,000 ) Net tangible assets at fair value $ 10,085,000 Identifiable intangibles, 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 (4,153,000 ) Goodwill 11,388,000 Indefinite Allocation of aggregate purchase price $ 32,934,000 (1) As reported in the Company's Quarterly Report on Form 10-Q for the three months ended October 31, 2019.
GD NG-911 business
Business Acquisition [Line Items]
Fair Value of Assets Acquired and Liabilities Assumed	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: Purchase Price Allocation (1) Measurement Period Adjustments Purchase Price Allocation (as adjusted) Aggregate purchase price at fair value $ 10,000,000 — $ 10,000,000 Allocation of aggregate purchase price: Current assets $ 4,640,000 — $ 4,640,000 Property, plant and equipment 646,000 — 646,000 Deferred tax assets 3,376,000 (3,173,000 ) 203,000 Accrued warranty obligations (5,000,000 ) — (5,000,000 ) Current liabilities (3,094,000 ) — (3,094,000 ) Net tangible assets at preliminary fair value $ 568,000 (3,173,000 ) $ (2,605,000 ) Identifiable intangibles, deferred taxes and goodwill: Estimated Useful Lives Customer relationships $ 20,300,000 — $ 20,300,000 10 years Technology 3,500,000 — 3,500,000 15 years Other liabilities (21,700,000 ) — (21,700,000 ) Deferred tax liabilities (518,000 ) 518,000 — Goodwill 7,850,000 2,655,000 10,505,000 Indefinite Allocation of aggregate purchase price $ 10,000,000 — $ 10,000,000 (1) As reported in the Company's Quarterly Report on Form 10-Q for the three months ended October 31, 2019.
CGC Technology
Business Acquisition [Line Items]
Fair Value of Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary fair value of the assets acquired and liabilities assumed in connection with the CGC acquisition: Purchase Price Allocation Payable in cash $ 12,075,000 Payable in common stock issued by Comtech 11,575,000 Preliminary purchase price at fair value $ 23,650,000 Preliminary allocation of aggregate purchase price: Cash and cash equivalents $ 160,000 Current assets 3,336,000 Property, plant and equipment 1,457,000 Operating lease assets 924,000 Deferred tax assets, non-current 588,000 Accrued warranty obligations (1,000,000 ) Current liabilities (7,060,000 ) Non-current liabilities (1,329,000 ) Net tangible liabilities at preliminary fair value $ (2,924,000 ) Identifiable intangibles, deferred taxes and goodwill: Estimated Useful Lives Technology $ 5,000,000 20 years Customer relationships 7,000,000 15 years Trade name 800,000 5 years Deferred tax liabilities (2,176,000 ) Goodwill 15,950,000 Indefinite Preliminary allocation of aggregate purchase price $ 23,650,000

Revenue (Tables)

Revenue (Tables)	6 Months Ended
	Jan. 31, 2020
Revenue from Contract with Customer [Abstract]
Schedules of concentration of risk	Sales by geography and customer type, as a percentage of consolidated net sales, are as follows: Three months ended January 31, Six months ended January 31, 2020 2019 2020 2019 United States U.S. government 41.5 % 45.2 % 41.2 % 44.7 % Domestic 36.6 % 32.0 % 36.3 % 31.7 % Total United States 78.1 % 77.2 % 77.5 % 76.4 % International 21.9 % 22.8 % 22.5 % 23.6 % Total 100.0 % 100.0 % 100.0 % 100.0 %
Schedule of disaggregation of revenue	Three months ended January 31, 2020 Six months ended January 31, 2020 Commercial Solutions Government Solutions Total Commercial Solutions Government Solutions Total Geographical region and customer type U.S. government $ 17,189,000 $ 49,900,000 $ 67,089,000 $ 33,937,000 102,673,000 $ 136,610,000 Domestic 54,003,000 5,233,000 59,236,000 107,357,000 13,274,000 120,631,000 Total United States 71,192,000 55,133,000 126,325,000 141,294,000 115,947,000 257,241,000 International 24,930,000 10,399,000 35,329,000 49,142,000 25,538,000 74,680,000 Total $ 96,122,000 65,532,000 $ 161,654,000 $ 190,436,000 141,485,000 $ 331,921,000 Contract type Firm fixed price $ 95,094,000 38,875,000 $ 133,969,000 $ 187,765,000 89,598,000 $ 277,363,000 Cost reimbursable 1,028,000 26,657,000 27,685,000 2,671,000 51,887,000 54,558,000 Total $ 96,122,000 65,532,000 $ 161,654,000 $ 190,436,000 141,485,000 $ 331,921,000 Transfer of control Point in time $ 43,011,000 28,675,000 $ 71,686,000 $ 80,734,000 66,460,000 $ 147,194,000 Over time 53,111,000 36,857,000 89,968,000 109,702,000 75,025,000 184,727,000 Total $ 96,122,000 65,532,000 $ 161,654,000 $ 190,436,000 141,485,000 $ 331,921,000 Three months ended January 31, 2019 Six months ended January 31, 2019 Commercial Solutions Government Solutions Total Commercial Solutions Government Solutions Total Geographical region and customer type U.S. government $ 20,911,000 $ 53,389,000 $ 74,300,000 $ 35,131,000 110,213,000 $ 145,344,000 Domestic 43,693,000 8,761,000 52,454,000 85,930,000 17,035,000 102,965,000 Total United States 64,604,000 62,150,000 126,754,000 121,061,000 127,248,000 248,309,000 International 22,131,000 15,248,000 37,379,000 43,647,000 33,021,000 76,668,000 Total $ 86,735,000 77,398,000 $ 164,133,000 $ 164,708,000 160,269,000 $ 324,977,000 Contract type Firm fixed price $ 85,567,000 57,017,000 $ 142,584,000 $ 161,857,000 120,628,000 $ 282,485,000 Cost reimbursable 1,168,000 20,381,000 21,549,000 2,851,000 39,641,000 42,492,000 Total $ 86,735,000 77,398,000 $ 164,133,000 $ 164,708,000 160,269,000 $ 324,977,000 Transfer of control Point in time $ 46,031,000 45,182,000 $ 91,213,000 $ 83,976,000 97,805,000 $ 181,781,000 Over time 40,704,000 32,216,000 72,920,000 80,732,000 62,464,000 143,196,000 Total $ 86,735,000 77,398,000 $ 164,133,000 $ 164,708,000 160,269,000 $ 324,977,000

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jan. 31, 2020
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 January 31, Six months ended January 31, 2020 2019 2020 2019 Numerator: Net income for basic calculation $ 3,495,000 7,826,000 $ 9,883,000 11,294,000 Numerator for diluted calculation $ 3,495,000 7,826,000 $ 9,883,000 11,294,000 Denominator: Denominator for basic calculation 24,659,000 24,034,000 24,607,000 24,017,000 Effect of dilutive securities: Stock-based awards 399,000 134,000 297,000 228,000 Denominator for diluted calculation 25,058,000 24,168,000 24,904,000 24,245,000

Accounts Receivable (Tables)

Accounts Receivable (Tables)	6 Months Ended
	Jan. 31, 2020
Accounts Receivable Additional Disclosures [Abstract]
Accounts receivable	Accounts receivable consist of the following at: January 31, 2020 July 31, 2019 Receivables from commercial and international customers $ 77,080,000 85,556,000 Unbilled receivables from commercial and international customers 23,795,000 20,469,000 Receivables from the U.S. government and its agencies 45,008,000 38,856,000 Unbilled receivables from the U.S. government and its agencies 3,202,000 2,018,000 Total accounts receivable 149,085,000 146,899,000 Less allowance for doubtful accounts 1,102,000 1,867,000 Accounts receivable, net $ 147,983,000 145,032,000

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jan. 31, 2020
Inventory Disclosure [Abstract]
Inventories	Inventories consist of the following at: January 31, 2020 July 31, 2019 Raw materials and components $ 56,100,000 53,959,000 Work-in-process and finished goods 37,875,000 40,576,000 Total inventories 93,975,000 94,535,000 Less reserve for excess and obsolete inventories 19,911,000 19,696,000 Inventories, net $ 74,064,000 74,839,000

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	6 Months Ended
	Jan. 31, 2020
Accrued Liabilities, Current [Abstract]
Accrued expenses and other current liabilities	Accrued expenses and other current liabilities consist of the following at: January 31, 2020 July 31, 2019 Accrued wages and benefits $ 25,050,000 23,295,000 Accrued contract costs 12,500,000 15,007,000 Accrued warranty obligations 16,728,000 15,968,000 Accrued legal costs 2,843,000 2,835,000 Accrued commissions and royalties 4,694,000 5,114,000 Other 22,696,000 16,365,000 Accrued expenses and other current liabilities $ 84,511,000 78,584,000
Schedule of changes in current accrued warranty obligations	Changes in our accrued warranty obligations during the six months ended January 31, 2020 and 2019 were as follows: Six months ended January 31, 2020 2019 Balance at beginning of period $ 15,968,000 11,738,000 Reclass to contract liabilities (see below) — (1,679,000 ) Provision for warranty obligations 1,937,000 1,738,000 Additions (in connection with CGC acquisition) 1,000,000 — Charges incurred (2,479,000 ) (3,066,000 ) Warranty settlement and reclass (see below) 302,000 845,000 Balance at end of period $ 16,728,000 9,576,000

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jan. 31, 2020
Leases [Abstract]
Lease, Cost [Table Text Block]	The components of lease expense are as follows: Three months ended January 31, 2020 Six months ended January 31, 2020 Finance lease expense: Amortization of ROU assets $ 44,000 $ 152,000 Interest on lease liabilities 1,000 3,000 Operating lease expense 2,699,000 5,336,000 Short-term lease expense 878,000 1,741,000 Variable lease expense 1,016,000 2,009,000 Sublease income — — Total lease expense $ 4,638,000 $ 9,241,000 Additional information related to leases is as follows: Six months ended January 31, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating leases - Operating cash outflows $ 5,725,000 Finance leases - Operating cash outflows 3,000 Finance leases - Financing cash outflows 300,000 ROU assets obtained in the exchange for lease liabilities: Operating leases $ 1,823,000
Finance Lease, Liability, Maturity [Table Text Block]	The following table is a reconciliation of future cash flows relating to operating lease liabilities presented on our Condensed Consolidated Balance Sheet as of January 31, 2020 : Operating Remaining portion of fiscal 2020 $ 5,647,000 Fiscal 2021 9,138,000 Fiscal 2022 7,738,000 Fiscal 2023 5,987,000 Fiscal 2024 4,170,000 Thereafter 6,533,000 Total future undiscounted cash flows 39,213,000 Less: Present value discount 3,523,000 Lease liabilities $ 35,690,000 Weighted-average remaining lease terms (in years) 4.69 Weighted-average discount rate 4.04 %
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	The following table is a reconciliation of future cash flows relating to operating lease liabilities presented on our Condensed Consolidated Balance Sheet as of January 31, 2020 : Operating Remaining portion of fiscal 2020 $ 5,647,000 Fiscal 2021 9,138,000 Fiscal 2022 7,738,000 Fiscal 2023 5,987,000 Fiscal 2024 4,170,000 Thereafter 6,533,000 Total future undiscounted cash flows 39,213,000 Less: Present value discount 3,523,000 Lease liabilities $ 35,690,000 Weighted-average remaining lease terms (in years) 4.69 Weighted-average discount rate 4.04 %
Schedule of Future Minimum Lease Payments for Capital Leases	Leases On August 1, 2019, we adopted ASU No. 2016-02 - Leases (Topic 842), which requires the recognition of lease rights and obligations as assets and liabilities on the balance sheet. Previously, operating leases were not recognized on the balance sheet. As we elected the modified retrospective adoption method, prior-period information was not restated. We also elected the transition package of practical expedients available in the standard, which permits us to not reassess under the new standard our prior conclusions about lease identification, classification and initial direct costs. As part of our adoption, however, we did not elect to use the hindsight or land easements practical expedients. On August 1, 2019, in connection with our adoption of Topic 842, we recognized $35,825,000 of operating lease right-of-use ("ROU") assets (net of a $3,023,000 deferred rent liability that existed as of August 1, 2019 under prior applicable GAAP) and $38,848,000 of related liabilities. Except for the recording of the ROU assets and lease liabilities on our Condensed Consolidated Balance Sheet, and the expanded disclosures about our leasing activities, our adoption did not have a material impact on our condensed consolidated financial statements. Our adoption also did not result in any cumulative-effect adjustment to opening retained earnings. Our leases historically relate to the leasing of facilities and equipment. We determine at inception whether an arrangement is, or contains, a lease and whether the lease should be classified as an operating or a financing lease. At lease commencement, we recognize an ROU asset and lease liability based on the present value of the future lease payments over the estimated lease term. We have elected to not recognize an ROU asset or lease liability for any leases with terms of twelve months or less. Instead, for such short-term leases, we recognize lease expense on a straight-line basis over the lease term. Certain of our leases include options to extend the term of the lease or to terminate the lease early. When it is reasonably certain that we will exercise a renewal option or will not exercise a termination option, we include the impact of exercising or not exercising such option, respectively, in the estimate of the lease term. As our lease agreements do not explicitly state the discount rate implicit in the lease, we use our incremental borrowing rate ("IBR") on the commencement date to calculate the present value of future lease payments. Such IBR represents our estimated rate of interest to borrow on a collateralized basis over a term commensurate with the expected lease term. Some of our leases include payments that are based on the Consumer Price Index ("CPI") or other similar indices. These variable lease payments are included in the calculation of the ROU asset and lease liability using the index as of the lease commencement date. Other variable lease payments, such as common area maintenance, property taxes, and usage-based amounts, are required by Topic 842 to be excluded from the ROU asset and lease liability and expensed as incurred. In addition to the present value of the future lease payments, the calculation of the ROU asset would also consider, to the extent applicable, any deferred rent upon adoption, lease pre-payments or initial direct costs of obtaining the lease (e.g., such as commissions). For all classes of leased assets, we elected the practical expedient to not separate lease components (i.e., the actual item being leased, such as the facility or piece of equipment) from non-lease components (i.e., the distinct elements of a contract not related to securing the use of the leased asset, such as common area maintenance and consumable supplies). Certain of our facility lease agreements (which are classified as operating leases) contain rent holidays or rent escalation clauses. For rent holidays and rent escalation clauses during the lease term, we record rental expense on a straight-line basis over the term of the lease. As of January 31, 2020 , none of our leases contained a residual value guarantee and covenants included in our lease agreements are customary for the types of facilities and equipment being leased. The components of lease expense are as follows: Three months ended January 31, 2020 Six months ended January 31, 2020 Finance lease expense: Amortization of ROU assets $ 44,000 $ 152,000 Interest on lease liabilities 1,000 3,000 Operating lease expense 2,699,000 5,336,000 Short-term lease expense 878,000 1,741,000 Variable lease expense 1,016,000 2,009,000 Sublease income — — Total lease expense $ 4,638,000 $ 9,241,000 Additional information related to leases is as follows: Six months ended January 31, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating leases - Operating cash outflows $ 5,725,000 Finance leases - Operating cash outflows 3,000 Finance leases - Financing cash outflows 300,000 ROU assets obtained in the exchange for lease liabilities: Operating leases $ 1,823,000 The following table is a reconciliation of future cash flows relating to operating lease liabilities presented on our Condensed Consolidated Balance Sheet as of January 31, 2020 : Operating Remaining portion of fiscal 2020 $ 5,647,000 Fiscal 2021 9,138,000 Fiscal 2022 7,738,000 Fiscal 2023 5,987,000 Fiscal 2024 4,170,000 Thereafter 6,533,000 Total future undiscounted cash flows 39,213,000 Less: Present value discount 3,523,000 Lease liabilities $ 35,690,000 Weighted-average remaining lease terms (in years) 4.69 Weighted-average discount rate 4.04 % We lease our Melville, New York production facility from a partnership controlled by our CEO and Chairman. Lease payments made during the six months ended January 31, 2020 were $322,000 . The current lease provides for our use of the premises as they exist through December 2021 with an option for an additional ten years. The annual rent of the facility for calendar year 2020 is $657,000 and is subject to customary adjustments. We have a right of first refusal in the event of a sale of the facility. As of January 31, 2020 , we do not have any rental commitments that have not commenced. As we have not restated prior year information given our method of adopting the new standard, the following represents our future minimum lease payments for operating leases and capital leases as of July 31, 2019 under ASC Topic 840 and as reported in our Form 10-K filed with the SEC on September 24, 2019: Operating Capital Total Fiscal 2020 $ 11,812,000 789,000 $ 12,601,000 Fiscal 2021 8,723,000 — 8,723,000 Fiscal 2022 7,343,000 — 7,343,000 Fiscal 2023 5,776,000 — 5,776,000 Fiscal 2024 3,430,000 — 3,430,000 Thereafter 7,130,000 — 7,130,000 Total $ 44,214,000 789,000 $ 45,003,000 Less amount representing interest * 32,000 32,000 Present value of net minimum lease payments * $ 757,000 $ 44,971,000 *Not applicable for operating leases
Schedule of Future Minimum Rental Payments for Operating Leases	As we have not restated prior year information given our method of adopting the new standard, the following represents our future minimum lease payments for operating leases and capital leases as of July 31, 2019 under ASC Topic 840 and as reported in our Form 10-K filed with the SEC on September 24, 2019: Operating Capital Total Fiscal 2020 $ 11,812,000 789,000 $ 12,601,000 Fiscal 2021 8,723,000 — 8,723,000 Fiscal 2022 7,343,000 — 7,343,000 Fiscal 2023 5,776,000 — 5,776,000 Fiscal 2024 3,430,000 — 3,430,000 Thereafter 7,130,000 — 7,130,000 Total $ 44,214,000 789,000 $ 45,003,000 Less amount representing interest * 32,000 32,000 Present value of net minimum lease payments * $ 757,000 $ 44,971,000 *Not applicable for operating leases

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jan. 31, 2020
Share-based Payment Arrangement [Abstract]
Summary of Stock-based Awards Outstanding by Award Type	As of January 31, 2020 , the following stock-based awards, by award type, were outstanding: January 31, 2020 Stock options 1,269,865 Performance shares 217,839 RSUs and restricted stock 473,673 Share units 239,680 Total 2,201,057
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 January 31, Six months ended January 31, 2020 2019 2020 2019 Cost of sales $ 60,000 60,000 $ 119,000 118,000 Selling, general and administrative expenses 1,094,000 1,051,000 1,837,000 1,956,000 Research and development expenses 84,000 80,000 161,000 163,000 Stock-based compensation expense before income tax benefit 1,238,000 1,191,000 2,117,000 2,237,000 Estimated income tax benefit (271,000 ) (260,000 ) (460,000 ) (488,000 ) Net stock-based compensation expense $ 967,000 931,000 $ 1,657,000 1,749,000
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 January 31, Six months ended January 31, 2020 2019 2020 2019 Stock options $ 82,000 181,000 $ 164,000 352,000 Performance shares 421,000 386,000 773,000 792,000 RSUs and restricted stock 675,000 568,000 1,373,000 1,115,000 ESPP 60,000 56,000 117,000 108,000 Share units — — (310,000 ) (130,000 ) Stock-based compensation expense before income tax benefit 1,238,000 1,191,000 2,117,000 2,237,000 Estimated income tax benefit (271,000 ) (260,000 ) (460,000 ) (488,000 ) Net stock-based compensation expense $ 967,000 931,000 $ 1,657,000 1,749,000
Summary of the Plan's activity relating to stock options	The following table summarizes the Plan's activity during the six months ended January 31, 2020 : Awards (in Shares) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at July 31, 2019 1,555,555 $ 28.72 Exercised (51,460 ) 28.45 Expired/canceled (800 ) 27.35 Outstanding at October 31, 2019 1,503,295 28.73 Expired/canceled (100 ) 28.35 Exercised (233,330 ) 28.90 Outstanding at January 31, 2020 1,269,865 $ 28.70 3.33 $ 1,418,000 Exercisable at January 31, 2020 1,200,435 $ 28.81 3.20 $ 1,281,000 Vested and expected to vest at January 31, 2020 1,251,302 $ 28.73 3.29 $ 1,384,000
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, 2019 954,676 $ 22.40 Granted 219,425 27.69 Settled (199,466 ) 16.80 Forfeited (41,080 ) 21.00 Outstanding at October 31, 2019 933,555 24.91 Settled (527 ) 11.40 Forfeited (1,836 ) 23.95 Outstanding at January 31, 2020 931,192 $ 24.92 $ 26,921,000 Vested at January 31, 2020 328,791 $ 24.92 $ 9,505,000 Vested and expected to vest at January 31, 2020 892,950 $ 25.04 $ 25,815,000

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jan. 31, 2020
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 January 31, 2020 Commercial Solutions Government Solutions Unallocated Total Net sales $ 96,122,000 65,532,000 — $ 161,654,000 Operating income (loss) $ 12,619,000 5,003,000 (11,388,000 ) $ 6,234,000 Net income (loss) $ 12,702,000 5,016,000 (14,223,000 ) $ 3,495,000 (Benefit from) provision for income taxes (112,000 ) — 1,229,000 1,117,000 Interest (income) and other 20,000 (13,000 ) (1,000 ) 6,000 Interest expense 9,000 — 1,607,000 1,616,000 Amortization of stock-based compensation — — 1,238,000 1,238,000 Amortization of intangibles 4,362,000 867,000 — 5,229,000 Depreciation 2,183,000 312,000 226,000 2,721,000 Estimated contract settlement costs (262,000 ) — — (262,000 ) Acquisition plan expenses — — 6,025,000 6,025,000 Adjusted EBITDA $ 18,902,000 6,182,000 (3,899,000 ) $ 21,185,000 Purchases of property, plant and equipment $ 915,000 201,000 142,000 $ 1,258,000 Long-lived assets acquired in connection with the acquisition of CGC $ — 31,131,000 — $ 31,131,000 Total assets at January 31, 2020 $ 672,336,000 233,221,000 44,385,000 $ 949,942,000 Three months ended January 31, 2019 Commercial Solutions Government Solutions Unallocated Total Net sales $ 86,735,000 77,398,000 — $ 164,133,000 Operating income (loss) $ 8,758,000 7,783,000 (4,128,000 ) $ 12,413,000 Net income (loss) $ 8,725,000 7,822,000 (8,721,000 ) $ 7,826,000 Provision for income taxes 43,000 — 2,328,000 2,371,000 Interest (income) and other (29,000 ) (44,000 ) 22,000 (51,000 ) Interest expense 19,000 5,000 2,243,000 2,267,000 Amortization of stock-based compensation — — 1,191,000 1,191,000 Amortization of intangibles 3,444,000 844,000 — 4,288,000 Depreciation 2,296,000 367,000 186,000 2,849,000 Estimated contract settlement costs 3,886,000 — — 3,886,000 Settlement of intellectual property litigation — — (3,204,000 ) (3,204,000 ) Acquisition plan expenses — — 1,778,000 1,778,000 Adjusted EBITDA $ 18,384,000 8,994,000 (4,177,000 ) $ 23,201,000 Purchases of property, plant and equipment $ 1,971,000 432,000 133,000 $ 2,536,000 Total assets at January 31, 2019 $ 594,992,000 210,120,000 38,215,000 $ 843,327,000 Six months ended January 31, 2020 Commercial Solutions Government Solutions Unallocated Total Net sales $ 190,436,000 141,485,000 — $ 331,921,000 Operating income (loss) $ 22,460,000 12,086,000 (19,052,000 ) $ 15,494,000 Net income (loss) $ 22,569,000 12,111,000 (24,797,000 ) $ 9,883,000 (Benefit from) provision for income taxes (99,000 ) — 2,361,000 2,262,000 Interest (income) and other (27,000 ) (26,000 ) (18,000 ) (71,000 ) Interest expense 17,000 1,000 3,402,000 3,420,000 Amortization of stock-based compensation — — 2,117,000 2,117,000 Amortization of intangibles 8,724,000 1,711,000 — 10,435,000 Depreciation 4,379,000 625,000 368,000 5,372,000 Estimated contract settlement costs (32,000 ) — — (32,000 ) Acquisition plan expenses — — 8,414,000 8,414,000 Adjusted EBITDA $ 35,531,000 14,422,000 (8,153,000 ) $ 41,800,000 Purchases of property, plant and equipment $ 1,915,000 425,000 168,000 $ 2,508,000 Long-lived assets acquired in connection with the acquisition of CGC $ — 31,131,000 — $ 31,131,000 Total assets at January 31, 2020 $ 672,336,000 233,221,000 44,385,000 $ 949,942,000 Six months ended January 31, 2019 Commercial Solutions Government Solutions Unallocated Total Net sales $ 164,708,000 160,269,000 — $ 324,977,000 Operating income (loss) $ 15,816,000 14,427,000 (10,537,000 ) $ 19,706,000 Net income (loss) $ 15,697,000 14,432,000 (18,835,000 ) $ 11,294,000 Provision for income taxes 55,000 — 189,000 244,000 Interest (income) and other 23,000 (12,000 ) 4,000 15,000 Write-off of deferred financing costs — — 3,217,000 3,217,000 Interest expense 41,000 7,000 4,888,000 4,936,000 Amortization of stock-based compensation — — 2,237,000 2,237,000 Amortization of intangibles 6,889,000 1,688,000 — 8,577,000 Depreciation 4,524,000 746,000 430,000 5,700,000 Estimated contract settlement costs 3,886,000 — — 3,886,000 Settlement of intellectual property litigation — — (3,204,000 ) (3,204,000 ) Acquisition plan expenses — — 2,908,000 2,908,000 Facility exit costs — 1,373,000 — 1,373,000 Adjusted EBITDA $ 31,115,000 18,234,000 (8,166,000 ) $ 41,183,000 Purchases of property, plant and equipment $ 2,863,000 1,061,000 257,000 $ 4,181,000 Total assets at January 31, 2019 $ 594,992,000 210,120,000 38,215,000 $ 843,327,000

Goodwill (Tables)

Goodwill (Tables)	6 Months Ended
	Jan. 31, 2020
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 six months ended January 31, 2020 : Commercial Solutions Government Solutions Total Balance as of July 31, 2019 $ 251,296,000 59,193,000 $ 310,489,000 Change resulting from Solacom acquisition (420,000 ) — (420,000 ) Change resulting from the GD NG-911 acquisition 2,457,000 — 2,457,000 Change resulting from CGC acquisition — 15,950,000 15,950,000 Balance as of January 31, 2020 $ 253,333,000 75,143,000 $ 328,476,000

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jan. 31, 2020
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets with finite lives	Intangible assets with finite lives are as follows: As of January 31, 2020 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.5 $ 282,934,000 72,909,000 $ 210,025,000 Technologies 13.7 97,649,000 62,377,000 35,272,000 Trademarks and other 16.6 32,726,000 13,768,000 18,958,000 Total $ 413,309,000 149,054,000 $ 264,255,000 As of July 31, 2019 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 20.5 $ 276,834,000 66,484,000 $ 210,350,000 Technologies 12.7 92,649,000 59,522,000 33,127,000 Trademarks and other 16.7 31,026,000 12,613,000 18,413,000 Total $ 400,509,000 138,619,000 $ 261,890,000
Estimated future amortization expense	The estimated amortization expense consists of the following for the fiscal years ending July 31: 2020 $ 21,557,000 2021 20,770,000 2022 19,091,000 2023 19,091,000 2024 18,399,000

General Narrative (Details)

General Narrative (Details)	6 Months Ended
	Jan. 31, 2020operating_segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	2

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details)	Jan. 31, 2020USD ($)	Jan. 27, 2020USD ($)$ / sharesshares	Aug. 01, 2019USD ($)	Apr. 29, 2019USD ($)employee	Feb. 28, 2019USD ($)$ / sharesshares	Jan. 31, 2020USD ($)	Jan. 31, 2019USD ($)	Sep. 30, 2020USD ($)$ / shares	Jul. 31, 2020USD ($)	Jan. 31, 2020USD ($)	Jan. 31, 2019USD ($)	Dec. 31, 2019USD ($)	Jul. 31, 2019USD ($)	Jul. 31, 2018USD ($)
Business Acquisition [Line Items]
Payable subject to closing conditions										$ 750,000	$ 0
Revenue						$ 161,654,000	$ 164,133,000			331,921,000	324,977,000
Operating income						6,234,000	12,413,000			15,494,000	19,706,000
Cash and cash equivalents	$ 46,471,000					46,471,000	$ 45,997,000			46,471,000	$ 45,997,000		$ 45,576,000	$ 43,484,000
Debt	158,000,000					158,000,000				158,000,000			$ 165,000,000
Solacom
Business Acquisition [Line Items]
Aggregate purchase price					$ 32,934,000
Aggregate purchase price - settled in cash					27,328,000
Aggregate purchase price - settled with issuance of common stock					$ 5,606,000
Aggregate purchase price - settled with issuance of common stock (in shares) | shares					208,669
Weighted average stock price (in dollars per share) | $ / shares					$ 26.86
Consideration transferred, net of cash acquired					$ 31,489,000
Cash acquired from acquisition					$ 1,445,000
GD NG-911 business
Business Acquisition [Line Items]
Aggregate purchase price	10,000,000			$ 10,000,000
Development contract term				5 years
Number of employees hired | employee				60
Amortization period of other liabilities				5 years 3 months
Goodwill amount estimated to be tax deductible				$ 10,505,000
Proposed upward adjustment			$ 2,900,000
Proposed reduction to the purchase price			$ 1,000,000
CGC Technology
Business Acquisition [Line Items]
Aggregate purchase price		$ 23,650,000
Aggregate purchase price - settled in cash		12,075,000
Aggregate purchase price - settled with issuance of common stock		$ 11,575,000
Aggregate purchase price - settled with issuance of common stock (in shares) | shares		323,504
Weighted average stock price (in dollars per share) | $ / shares		$ 35.78
Consideration transferred, net of cash acquired		$ 22,740,000
Cash acquired from acquisition		160,000
Payable subject to closing conditions		$ 750,000
Forecast | UHP Networks
Business Acquisition [Line Items]
Aggregate purchase price									$ 40,000,000
Aggregate purchase price - settled with issuance of common stock									5,000,000
Earn out additional payable									$ 10,000,000
Earn out additional payable, term									12 months
Forecast | Gilat
Business Acquisition [Line Items]
Aggregate purchase price								$ 560,083,000
Consideration, cash, per share (in usd per share) | $ / shares								$ 7.18
Consideration, shares, share issuance ratio								0.08425
Transaction related costs, capitalized and expensed								$ 28,640,000
Gilat
Business Acquisition [Line Items]
Revenue												$ 263,492,000
Operating income												25,572,000
Cash and cash equivalents												74,778,000
Debt												$ 8,096,000
Secured Credit Facility
Business Acquisition [Line Items]
Secured credit facility, maximum borrowing capacity	$ 550,000,000					$ 550,000,000				$ 550,000,000
Secured Credit Facility | Forecast
Business Acquisition [Line Items]
Secured credit facility, maximum borrowing capacity								$ 800,000,000

Acquisitions (Fair Value of Ass

Acquisitions (Fair Value of Assets Acquired and Liabilities Assumed) (Details) - USD ($)	Jan. 31, 2020	Jan. 27, 2020	Apr. 29, 2019	Feb. 28, 2019	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jul. 31, 2019
Business Acquisition [Line Items]
Goodwill	$ 328,476,000				$ 328,476,000		$ 328,476,000	$ 310,489,000
Customer relationships
Measurement Period Adjustments
Estimated useful lives					20 years 6 months	20 years 6 months
Solacom
Business Acquisition [Line Items]
Settled or payable in cash				$ 27,328,000
Settled or payable in common stock issued by Comtech				5,606,000
Aggregate purchase price at fair value				32,934,000
Cash and cash equivalents				1,445,000
Current assets, other				9,897,000
Property, plant and equipment				777,000
Deferred tax assets, non-current				5,478,000
Accrued warranty obligations				(1,431,000)
Current liabilities				(4,477,000)
Contract liabilities, non-current				(1,604,000)
Net tangible assets (liabilities) at preliminary fair value				10,085,000
Deferred tax liabilities				(4,153,000)
Goodwill				11,388,000
Allocation of aggregate purchase price				32,934,000
Measurement Period Adjustments
Goodwill					$ (420,000)
Solacom | Technology
Business Acquisition [Line Items]
Identifiable intangible assets				$ 6,779,000
Measurement Period Adjustments
Estimated useful lives				10 years
Solacom | Customer relationships
Business Acquisition [Line Items]
Identifiable intangible assets				$ 7,007,000
Measurement Period Adjustments
Estimated useful lives				20 years
Solacom | Trade name
Business Acquisition [Line Items]
Identifiable intangible assets				$ 1,828,000
Measurement Period Adjustments
Estimated useful lives				20 years
GD NG-911 business
Business Acquisition [Line Items]
Aggregate purchase price at fair value	10,000,000		$ 10,000,000
Current assets	4,640,000		4,640,000		4,640,000		4,640,000
Property, plant and equipment	646,000		646,000		646,000		646,000
Deferred tax assets, non-current	203,000		3,376,000		203,000		203,000
Accrued warranty obligations	(5,000,000)		(5,000,000)		(5,000,000)		(5,000,000)
Current liabilities	(3,094,000)		(3,094,000)		(3,094,000)		(3,094,000)
Net tangible assets (liabilities) at preliminary fair value	(2,605,000)		568,000		(2,605,000)		(2,605,000)
Other liabilities	(21,700,000)		(21,700,000)		(21,700,000)		(21,700,000)
Deferred tax liabilities	0		(518,000)		0		0
Goodwill	10,505,000		7,850,000		10,505,000		10,505,000
Allocation of aggregate purchase price	10,000,000		10,000,000		10,000,000		10,000,000
Measurement Period Adjustments
Deferred tax assets, non-current							(3,173,000)
Net tangible assets at preliminary fair value							(3,173,000)
Deferred tax liabilities							518,000
Goodwill							2,655,000
GD NG-911 business | Technology
Business Acquisition [Line Items]
Identifiable intangible assets	3,500,000		$ 3,500,000		3,500,000		3,500,000
Measurement Period Adjustments
Estimated useful lives			15 years
GD NG-911 business | Customer relationships
Business Acquisition [Line Items]
Identifiable intangible assets	$ 20,300,000		$ 20,300,000		$ 20,300,000		$ 20,300,000
Measurement Period Adjustments
Estimated useful lives			10 years
CGC Technology
Business Acquisition [Line Items]
Settled or payable in cash		$ 12,075,000
Settled or payable in common stock issued by Comtech		11,575,000
Aggregate purchase price at fair value		23,650,000
Cash and cash equivalents		160,000
Current assets, other		3,336,000
Property, plant and equipment		1,457,000
Operating lease assets		924,000
Deferred tax assets, non-current		588,000
Accrued warranty obligations		(1,000,000)
Current liabilities		(7,060,000)
Non-current liabilities		(1,329,000)
Net tangible assets (liabilities) at preliminary fair value		(2,924,000)
Deferred tax liabilities		(2,176,000)
Goodwill		15,950,000
Allocation of aggregate purchase price		23,650,000
CGC Technology | Technology
Business Acquisition [Line Items]
Identifiable intangible assets		$ 5,000,000
Measurement Period Adjustments
Estimated useful lives		20 years
CGC Technology | Customer relationships
Business Acquisition [Line Items]
Identifiable intangible assets		$ 7,000,000
Measurement Period Adjustments
Estimated useful lives		15 years
CGC Technology | Trade name
Business Acquisition [Line Items]
Identifiable intangible assets		$ 800,000
Measurement Period Adjustments
Estimated useful lives		5 years

Revenue Revenue - Sale Informat

Revenue Revenue - Sale Information, Percent (Details)	3 Months Ended		6 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019
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	41.50%	45.20%	41.20%	44.70%
Domestic
Concentration Risk [Line Items]
Entity wide revenue percentage by major customer type	36.60%	32.00%	36.30%	31.70%
Total United States
Concentration Risk [Line Items]
Entity wide revenue percentage by major customer type	78.10%	77.20%	77.50%	76.40%
International
Concentration Risk [Line Items]
Entity wide revenue percentage by major customer type	21.90%	22.80%	22.50%	23.60%

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenues (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019
Disaggregation of Revenue [Line Items]
Revenues	$ 161,654,000	$ 164,133,000	$ 331,921,000	$ 324,977,000
Point in time
Disaggregation of Revenue [Line Items]
Revenues	71,686,000	91,213,000	147,194,000	181,781,000
Over time
Disaggregation of Revenue [Line Items]
Revenues	89,968,000	72,920,000	184,727,000	143,196,000
Firm fixed price
Disaggregation of Revenue [Line Items]
Revenues	133,969,000	142,584,000	277,363,000	282,485,000
Cost reimbursable
Disaggregation of Revenue [Line Items]
Revenues	27,685,000	21,549,000	54,558,000	42,492,000
U.S. government
Disaggregation of Revenue [Line Items]
Revenues	67,089,000	74,300,000	136,610,000	145,344,000
Domestic
Disaggregation of Revenue [Line Items]
Revenues	59,236,000	52,454,000	120,631,000	102,965,000
Total United States
Disaggregation of Revenue [Line Items]
Revenues	126,325,000	126,754,000	257,241,000	248,309,000
International
Disaggregation of Revenue [Line Items]
Revenues	35,329,000	37,379,000	74,680,000	76,668,000
Commercial Solutions
Disaggregation of Revenue [Line Items]
Revenues	96,122,000	86,735,000	190,436,000	164,708,000
Commercial Solutions | Point in time
Disaggregation of Revenue [Line Items]
Revenues	43,011,000	46,031,000	80,734,000	83,976,000
Commercial Solutions | Over time
Disaggregation of Revenue [Line Items]
Revenues	53,111,000	40,704,000	109,702,000	80,732,000
Commercial Solutions | Firm fixed price
Disaggregation of Revenue [Line Items]
Revenues	95,094,000	85,567,000	187,765,000	161,857,000
Commercial Solutions | Cost reimbursable
Disaggregation of Revenue [Line Items]
Revenues	1,028,000	1,168,000	2,671,000	2,851,000
Commercial Solutions | U.S. government
Disaggregation of Revenue [Line Items]
Revenues	17,189,000	20,911,000	33,937,000	35,131,000
Commercial Solutions | Domestic
Disaggregation of Revenue [Line Items]
Revenues	54,003,000	43,693,000	107,357,000	85,930,000
Commercial Solutions | Total United States
Disaggregation of Revenue [Line Items]
Revenues	71,192,000	64,604,000	141,294,000	121,061,000
Commercial Solutions | International
Disaggregation of Revenue [Line Items]
Revenues	24,930,000	22,131,000	49,142,000	43,647,000
Government Solutions
Disaggregation of Revenue [Line Items]
Revenues	65,532,000	77,398,000	141,485,000	160,269,000
Government Solutions | Point in time
Disaggregation of Revenue [Line Items]
Revenues	28,675,000	45,182,000	66,460,000	97,805,000
Government Solutions | Over time
Disaggregation of Revenue [Line Items]
Revenues	36,857,000	32,216,000	75,025,000	62,464,000
Government Solutions | Firm fixed price
Disaggregation of Revenue [Line Items]
Revenues	38,875,000	57,017,000	89,598,000	120,628,000
Government Solutions | Cost reimbursable
Disaggregation of Revenue [Line Items]
Revenues	26,657,000	20,381,000	51,887,000	39,641,000
Government Solutions | U.S. government
Disaggregation of Revenue [Line Items]
Revenues	49,900,000	53,389,000	102,673,000	110,213,000
Government Solutions | Domestic
Disaggregation of Revenue [Line Items]
Revenues	5,233,000	8,761,000	13,274,000	17,035,000
Government Solutions | Total United States
Disaggregation of Revenue [Line Items]
Revenues	55,133,000	62,150,000	115,947,000	127,248,000
Government Solutions | International
Disaggregation of Revenue [Line Items]
Revenues	$ 10,399,000	$ 15,248,000	$ 25,538,000	$ 33,021,000

Revenue Revenue - Concentration

Revenue Revenue - Concentration Risk Narrative (Details)	3 Months Ended
	Jan. 31, 2019
Customer concentration risk | Verizon | Sales
Concentration Risk [Line Items]
Concentration risk, percentage	10.10%

Revenue - Additional Narrative

Revenue - Additional Narrative (Details) - USD ($)	3 Months Ended
	Jan. 31, 2020	Oct. 31, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue recognized	$ 26,665,000	$ 24,606,000
Remaining performance obligation, amount	$ 638,278,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-02-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Estimated period to satisfy a substantial portion of remaining performance obligations	24 months

Fair Value Measurements and F_2

Fair Value Measurements and Financial Instruments (Details)	Jan. 31, 2020
Fair Value Disclosures [Abstract]
Operating lease, weighted-average discount rate	4.04%
Finance lease and other obligations, weighted-average discount rate	8.50%

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019
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)	203,000	245,000	196,000	240,000
Numerator:
Net income for basic calculation	$ 3,495,000	$ 7,826,000	$ 9,883,000	$ 11,294,000
Numerator for diluted calculation	$ 3,495,000	$ 7,826,000	$ 9,883,000	$ 11,294,000
Denominator:
Denominator for basic calculation (in shares)	24,659,000	24,034,000	24,607,000	24,017,000
Effect of dilutive securities: Stock-based awards (in shares)	399,000	134,000	297,000	228,000
Denominator for diluted calculation (in shares)	25,058,000	24,168,000	24,904,000	24,245,000
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)		1,678,000	178,000	609,000

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	Jan. 31, 2020	Jul. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 149,085,000	$ 146,899,000
Less allowance for doubtful accounts	1,102,000	1,867,000
Accounts receivable, net	$ 147,983,000	$ 145,032,000
Accounts Receivable | Customer concentration risk | U.S. government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Concentration risk, percentage	32.30%	27.80%
Billed Receivables | Commercial and International
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 77,080,000	$ 85,556,000
Billed Receivables | U.S. government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 45,008,000	38,856,000
Unbilled Receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum period that management estimates unbilled accounts receivable to be billed and collected	1 year
Unbilled Receivables | Commercial and International
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 23,795,000	20,469,000
Unbilled Receivables | U.S. government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 3,202,000	$ 2,018,000

Inventories (Details)

Inventories (Details) - USD ($)	Jan. 31, 2020	Jul. 31, 2019
Inventory Disclosure [Abstract]
Raw materials and components	$ 56,100,000	$ 53,959,000
Work-in-process and finished goods	37,875,000	40,576,000
Total inventories	93,975,000	94,535,000
Less reserve for excess and obsolete inventories	19,911,000	19,696,000
Inventories, net	74,064,000	74,839,000
Inventory directly related to long-term contracts	5,753,000	4,053,000
Inventory related to contracts from third party commercial customers who outsource their manufacturing to us	$ 1,425,000	$ 1,513,000

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities - Schedule (Details) - USD ($)	Jan. 31, 2020	Jul. 31, 2019	Jan. 31, 2018	Jul. 31, 2017
Accrued Liabilities, Current [Abstract]
Accrued wages and benefits	$ 25,050,000	$ 23,295,000
Accrued contract costs	12,500,000	15,007,000
Accrued warranty obligations	16,728,000	15,968,000	$ 9,576,000	$ 11,738,000
Accrued legal costs	2,843,000	2,835,000
Accrued commissions and royalties	4,694,000	5,114,000
Other	22,696,000	16,365,000
Accrued expenses and other current liabilities	$ 84,511,000	$ 78,584,000

Accrued Expenses and Other Cu_4

Accrued Expenses and Other Current Liabilities - Product Warranty Rollforward (Details) - USD ($)	6 Months Ended
	Jan. 31, 2020	Jan. 31, 2019
Changes in Product Warranty Liability
Balance at beginning of period	$ 15,968,000
Provision for warranty obligations	1,937,000	$ 1,738,000
Additions (in connection with CGC acquisition)	1,000,000	0
Charges incurred	(2,479,000)	(3,066,000)
Warranty settlement and reclass	302,000	$ 845,000
Balance at end of period	$ 16,728,000

Accrued Expenses and Other Cu_5

Accrued Expenses and Other Current Liabilities - Narrative (Details)	6 Months Ended	12 Months Ended
	Jan. 31, 2020USD ($)	Jul. 31, 2018credit	Aug. 01, 2019USD ($)	Jul. 31, 2019USD ($)	Aug. 01, 2018USD ($)	Jan. 31, 2018USD ($)	Jul. 31, 2017USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets, net	$ 33,062,000			$ 0
Operating lease liabilities, current	$ 9,259,000			0
Minimum coverage period of product warranty from the date of shipment	1 year
Accrued warranty obligations	$ 16,728,000			15,968,000		$ 9,576,000	$ 11,738,000
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accrued expenses and other current liabilities			$ 2,934,000
Deferred Rent Credit, Current			2,366,000
Operating lease right-of-use assets, net			35,825,000
Restructuring Reserve, Current			$ 568,000
Difference between Revenue Guidance in Effect before and after Topic 606 | ASU 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accrued warranty obligations					$ (1,679,000)
TeleCommunication Systems Inc. | TCS 911 call handling software solution
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accrued warranty obligations	3,094,000			$ 3,999,000
Full and final warranty settlement with AT&T | TeleCommunication Systems Inc. | TCS 911 call handling software solution
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of monthly credits issued | credit		36
Amount of monthly credit						$ 153,000
Present value of monthly credits	$ 1,184,000

Acquisition-Related Restructuri

Acquisition-Related Restructuring Plan - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019	Aug. 01, 2019
Restructuring Cost and Reserve [Line Items]
Facility exit costs				$ 1,373,000
Estimated facility exit costs					$ 568,000
Write-off of deferred financing costs	$ (262,000)	$ 3,886,000	$ (32,000)	3,886,000
Government Solutions Segment | Operating Segments
Restructuring Cost and Reserve [Line Items]
Facility exit costs				1,373,000
Write-off of deferred financing costs	0	0	0	0
Commercial Solutions Segment | Operating Segments
Restructuring Cost and Reserve [Line Items]
Facility exit costs				0
Write-off of deferred financing costs	$ (262,000)	$ 3,886,000	$ (32,000)	$ 3,886,000

Credit Facility (Details)

Credit Facility (Details)	Jan. 31, 2020USD ($)	Jan. 31, 2020USD ($)	Jan. 31, 2019USD ($)	Oct. 31, 2018USD ($)	Jan. 31, 2020USD ($)	Jan. 31, 2019USD ($)	Sep. 30, 2020USD ($)
Line of Credit Facility [Line Items]
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	158,000,000	158,000,000			$ 158,000,000
Write-off of deferred financing costs		0	$ 0	$ 3,217,000	0	$ 3,217,000
Secured Credit Facility
Line of Credit Facility [Line Items]
Secured credit facility, maximum borrowing capacity	550,000,000	550,000,000			550,000,000
Outstanding standby letters of credit at period end	2,630,000	2,630,000			2,630,000
Outstanding commercial letters of credit at period end	0	0			0
Unamortized deferred financing costs	$ 2,759,000	2,759,000			2,759,000
Interest expense including amortization of deferred financing costs		$ 1,572,000	$ 2,171,000		$ 3,325,000	$ 4,713,000
Blended interest rate (percent)		4.33%	5.08%		4.51%	5.54%
Maximum amount of available cash on hand that can be used in leverage ratio calculation				$ 1,813,000
Leverage ratio	3.75
Maximum total leverage ratio	4.50
Fixed charge coverage ratio	3.25
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
October 2018 Credit Facility [Member]
Line of Credit Facility [Line Items]
Minimum amount outstanding during period					137,000,000
Maximum amount outstanding during period					169,000,000
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
Line of credit facility, accordion feature	250,000,000	250,000,000			250,000,000
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
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	14.51
Maximum | Secured Credit Facility
Line of Credit Facility [Line Items]
Leverage ratio	1.6
Forecast | Secured Credit Facility
Line of Credit Facility [Line Items]
Secured credit facility, maximum borrowing capacity							$ 800,000,000

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($)	Jan. 31, 2020	Jan. 31, 2020	Aug. 01, 2019	Jul. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease, Right-of-Use Asset	$ 33,062,000	$ 33,062,000		$ 0
Deferred Rent Liability			$ 3,023,000
Lease liabilities	35,690,000	35,690,000
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease, Right-of-Use Asset			35,825,000
Lease liabilities			$ 38,848,000
Executive Chairman [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Related Party Transaction, Amounts of Transaction		$ 322,000
Additional Term Of Related Party Lease Agreement As An Option To Exercise		10 years
Rent Amount In Next Calendar Year For Related Party Lease Agreement	$ 657,000

Leases - Lease Cost and Additio

Leases - Lease Cost and Additional Information (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jan. 31, 2020	Jan. 31, 2020
Leases [Abstract]
Amortization of ROU assets	$ 44,000	$ 152,000
Interest on lease liabilities	1,000	3,000
Operating lease expense	2,699,000	5,336,000
Short-term lease expense	878,000	1,741,000
Variable lease expense	1,016,000	2,009,000
Sublease income	0	0
Total lease expense	$ 4,638,000	9,241,000
Operating leases - Operating cash outflows		5,725,000
Finance leases - Operating cash outflows		3,000
Finance leases - Financing cash outflows		300,000
ROU assets obtained in the exchange for lease liabilities - operating leases		$ 1,823,000

Leases - Operating and Finance

Leases - Operating and Finance Lease Liabilities (Details)	Jan. 31, 2020USD ($)
Leases [Abstract]
Remaining portion of fiscal 2020	$ 5,647,000
Fiscal 2021	9,138,000
Fiscal 2022	7,738,000
Fiscal 2023	5,987,000
Fiscal 2024	4,170,000
Thereafter	6,533,000
Total future undiscounted cash flows	39,213,000
Less: Present value discount	3,523,000
Lease liabilities	$ 35,690,000
Weighted-average remaining lease terms	4 years 8 months 9 days
Weighted-average discount rate	4.04%

Leases - Lease Maturity Under T

Leases - Lease Maturity Under Topic 840 (Details)	Jul. 31, 2019USD ($)
Operating
Fiscal 2020	$ 11,812,000
Fiscal 2021	8,723,000
Fiscal 2022	7,343,000
Fiscal 2023	5,776,000
Fiscal 2024	3,430,000
Thereafter	7,130,000
Total	44,214,000
Capital
Fiscal 2020	789,000
Fiscal 2021	0
Fiscal 2022	0
Fiscal 2023	0
Fiscal 2024	0
Thereafter	0
Total	789,000
Less amount representing interest	32,000
Present value of net minimum lease payments	757,000
Total
Fiscal 2020	12,601,000
Fiscal 2021	8,723,000
Fiscal 2022	7,343,000
Fiscal 2023	5,776,000
Fiscal 2024	3,430,000
Thereafter	7,130,000
Total	45,003,000
Present value of net minimum lease payments	$ 44,971,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Jan. 31, 2020	Jul. 31, 2019
Income Tax Contingency [Line Items]
Unrecognized tax benefits	$ 8,114,000	$ 7,215,000
Interest accrued relating to income taxes	51,000	12,000
Unrecognized tax benefits that would positively impact our effective tax rate, if recognized	7,498,000	6,670,000
Non-current income taxes payable
Income Tax Contingency [Line Items]
Unrecognized tax benefits	2,874,000	325,000
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	$ 5,240,000	$ 6,890,000

Stock-Based Compensation - Over

Stock-Based Compensation - Overview (Details) - shares	6 Months Ended
	Jan. 31, 2020	Oct. 31, 2019	Jul. 31, 2019
Stock options
Stock-Based Awards Outstanding By Award Type
Number of stock-based option awards outstanding at period end (in shares)	1,269,865	1,503,295	1,555,555
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)	10,962,500
Aggregate net number of stock-based awards granted (in shares)	8,721,796
Aggregate number of stock based awards expired and canceled (in shares)	4,033,241
Aggregate number of stock-based awards exercised or settled (in shares)	6,520,739
Stock-Based Awards Outstanding By Award Type
Number of total stock-based awards outstanding (in shares)	2,201,057
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)	1,269,865
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)	217,839
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)	473,673
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)	239,680
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)	807,061

Stock-Based Compensation - Expe

Stock-Based Compensation - Expenses (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Oct. 31, 2018	Jan. 31, 2020	Jan. 31, 2019	Oct. 31, 2019	Jul. 31, 2019
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 1,238,000	$ 1,191,000	$ 1,191,000	$ 2,117,000	$ 2,237,000
Estimated income tax benefit	(271,000)		(260,000)	(460,000)	(488,000)
Net stock-based compensation expense	967,000		931,000	1,657,000	1,749,000
Total remaining unrecognized compensation cost related to the unvested stock-based awards	10,792,000			10,792,000
Estimated forfeitures related to unvested stock-based awards	955,000			$ 955,000
Weighted average number of years net compensation cost is expected to be recognized over				3 years 1 month 5 days
Stock-based compensation capitalized and included in ending inventory	48,000			$ 48,000			$ 48,000
Stock Options
Stock-based Compensation Expenses
Total intrinsic value of stock-based awards settled	1,559,000	$ 0		1,864,000	561,000
Stock-based compensation expense before income tax benefit	$ 82,000		181,000	$ 164,000	352,000
Number of stock-based option awards outstanding at period end (in shares)	1,269,865			1,269,865		1,503,295	1,555,555
Performance Shares
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 421,000		386,000	$ 773,000	792,000
RSUs and restricted stock
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	60,000		56,000	117,000	108,000
ESPP
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	675,000		568,000	1,373,000	1,115,000
Share units
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 0		0	$ (310,000)	(130,000)
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	$ 60,000		60,000	$ 119,000	118,000
Selling, general and administrative expenses
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	1,094,000		1,051,000	1,837,000	1,956,000
Research and development expenses
Stock-based Compensation Expenses
Stock-based compensation expense before income tax benefit	$ 84,000		$ 80,000	$ 161,000	$ 163,000
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) - USD ($)	Jan. 31, 2020	Jan. 31, 2020	Oct. 31, 2019	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019
Additional Disclosures
Net settlement of stock-based awards (in shares)					27,902	9,345
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options grants (in shares)						0
Awards (in Shares)
Outstanding, Beginning Balance (in shares)		1,503,295	1,555,555		1,555,555
Exercised (in shares)		(233,330)	(51,460)
Expired/canceled (in shares)		(100)	(800)
Outstanding, Ending Balance (in shares)	1,269,865	1,269,865	1,503,295		1,269,865
Exercisable (in shares)	1,200,435	1,200,435			1,200,435
Vested and Expected to Vest, Ending Balance (in shares)	1,251,302	1,251,302			1,251,302
Weighted Average Exercise Price
Outstanding, Beginning Balance (in dollars per share)		$ 28.73	$ 28.72		$ 28.72
Exercised (in dollars per share)		28.90	28.45
Expired/canceled (in dollars per share)		28.35	27.35
Outstanding, Ending Balance (in dollars per share)	$ 28.70	28.70	$ 28.73		28.70
Exercisable, Ending Balance (in dollars per share)	28.81	28.81			28.81
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 3 months 29 days
Exercisable, Ending Balance					3 years 2 months 11 days
Vested And Expected To Vest, Ending Balance					3 years 3 months 16 days
Aggregate Intrinsic Value
Outstanding, Ending Balance	$ 1,418,000	$ 1,418,000			$ 1,418,000
Exercisable, Ending Balance	1,281,000	1,281,000			1,281,000
Vested and Expected to Vest, Ending Balance	$ 1,384,000	1,384,000			1,384,000
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		$ 1,559,000		$ 0	$ 1,864,000	$ 561,000
Vested stock based awards net settled upon exercise (in shares)		268,090				72,830
Minimum | Stock Options
Additional Disclosures
Contractual term (in years)	5 years
Vesting period (in years)	3 years
Maximum | Stock Options
Additional Disclosures
Contractual term (in years)	10 years
Vesting period (in years)	5 years

Stock-Based Compensation - Perf

Stock-Based Compensation - Performance Shares, RSUs, Restricted Stock and Share Unit Awards (Details)	Jan. 31, 2020USD ($)$ / sharesshares	Jan. 31, 2020USD ($)$ / sharesshares	Oct. 31, 2019$ / sharesshares	Jan. 31, 2019USD ($)	Jan. 31, 2020USD ($)$ / sharesshares	Jan. 31, 2019USD ($)	Jul. 31, 2019USD ($)
Additional Disclosures
Accrual of dividend equivalents, net of reversal | $		$ 57,000		$ 84,000	$ 113,000	$ 166,000
Carrying value at period end | $	$ 398,739,000	$ 398,739,000			$ 398,739,000		$ 352,629,000
Performance Shares, RSUs, Restricted Stock and Share Units
Awards (in Shares)
Outstanding, Beginning Balance (in shares)		933,555	954,676		954,676
Granted (in shares)			219,425
Settled (in shares)		(527)	(199,466)
Forfeited (in shares)		(1,836)	(41,080)
Outstanding, Ending Balance (in shares)	931,192	931,192	933,555		931,192
Vested, Ending Balance (in shares)	328,791	328,791			328,791
Vested and Expected to Vest, Ending Balance (in shares)	892,950	892,950			892,950
Weighted Average Grant Date Fair Value
Outstanding, Beginning Balance (in dollars per share) | $ / shares		$ 24.91	$ 22.40		$ 22.40
Granted (in dollars per share) | $ / shares			27.69
Settled (in dollars per share) | $ / shares		11.40	16.80
Forfeited (in dollars per share) | $ / shares		23.95	21
Outstanding, Ending Balance (in dollars per share) | $ / shares	$ 24.92	24.92	$ 24.91		24.92
Vested, Ending Balance (in dollars per share) | $ / shares	24.92	24.92			24.92
Vested and Expected to Vest, Ending Balance (in dollars per share) | $ / shares	$ 25.04	$ 25.04			$ 25.04
Aggregate Intrinsic Value
Outstanding, Ending Balance | $	$ 26,921,000	$ 26,921,000			$ 26,921,000
Vested, Ending Balance | $	9,505,000
Vested and Expected to Vest, Ending Balance | $	$ 25,815,000	25,815,000			25,815,000
Additional Disclosures
Total intrinsic value of stock-based awards settled | $		$ 19,000		14,000	$ 5,825,000	4,224,000
Performance Shares | Employees | Granted since fiscal 2014
Additional Disclosures
Performance period (in years)					3 years
RSUs and restricted stock | Non-Employee Director
Additional Disclosures
Common Stock conversion ratio	1	1			1
RSUs and restricted stock | Non-Employee Director | Granted Prior to July 31, 2019 [Member]
Additional Disclosures
Vesting period (in years)					3 years
RSUs and restricted stock | Non-Employee Director | Granted After July 31, 2019 [Member]
Additional Disclosures
Vesting period (in years)					5 years
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)	431,142	431,142			431,142
Share units | Granted on or after July 31, 2017
Additional Disclosures
Conversion period of fully-vested share units into Common Stock from grant date (in years)					1 year
Stock Options
Additional Disclosures
Total intrinsic value of stock-based awards settled | $		$ 1,559,000		$ 0	$ 1,864,000	$ 561,000
Dividend Equivalents
Additional Disclosures
Accrual of dividend equivalents, net of reversal | $		57,000			113,000
Dividend equivalents paid | $		1,000			286,000
Carrying value at period end | $	$ 604,000	$ 604,000			$ 604,000		$ 777,000
2000 Stock Incentive Plan | Performance Shares
Awards (in Shares)
Outstanding, Ending Balance (in shares)	217,839	217,839			217,839
2000 Stock Incentive Plan | RSUs and restricted stock
Awards (in Shares)
Outstanding, Ending Balance (in shares)	473,673	473,673			473,673
2000 Stock Incentive Plan | Share units
Awards (in Shares)
Outstanding, Ending Balance (in shares)	239,680	239,680			239,680

Stock-Based Compensation - Inco

Stock-Based Compensation - Income Tax Benefit From Stock-based Awards (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019
Share-based Payment Arrangement [Abstract]
Settlement of stock-based awards, income tax expense (benefit)	$ 141,000	$ 4,000	$ (471,000)	$ (453,000)

Segment Information (Details)

Segment Information (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Oct. 31, 2018	Jan. 31, 2020	Jan. 31, 2019	Jul. 31, 2019
Segment Reporting Information [Line Items]
Net sales	$ 161,654,000	$ 164,133,000		$ 331,921,000	$ 324,977,000
Operating income (loss)	6,234,000	12,413,000		15,494,000	19,706,000
Net income (loss)	3,495,000	7,826,000		9,883,000	11,294,000
Provision for (benefit from) income taxes	1,117,000	2,371,000		2,262,000	244,000
Interest (income) and other expense	6,000	(51,000)		(71,000)	15,000
Write-off of deferred financing costs	0	0	$ 3,217,000	0	3,217,000
Interest expense	1,616,000	2,267,000		3,420,000	4,936,000
Amortization of stock-based compensation	1,238,000	1,191,000	$ 1,191,000	2,117,000	2,237,000
Amortization of intangibles	5,229,000	4,288,000		10,435,000	8,577,000
Depreciation	2,721,000	2,849,000		5,372,000	5,700,000
Estimated contract settlement costs	(262,000)	3,886,000		(32,000)	3,886,000
Facility exit costs					1,373,000
Adjusted EBITDA	21,185,000	23,201,000		41,800,000	41,183,000
Purchases of property, plant and equipment	1,258,000	2,536,000		2,508,000	4,181,000
Long-lived assets acquired in connection with the acquisition of CGC	31,131,000			31,131,000
Total assets	949,942,000	843,327,000		949,942,000	843,327,000	$ 887,711,000
Acquisition plan expenses	6,025,000	1,778,000		8,414,000	2,908,000
Settlement of intellectual property litigation	0	(3,204,000)		0	(3,204,000)
Unallocated
Segment Reporting Information [Line Items]
Net sales	0	0		0	0
Operating income (loss)	(11,388,000)	(4,128,000)		(19,052,000)	(10,537,000)
Net income (loss)	(14,223,000)	(8,721,000)		(24,797,000)	(18,835,000)
Provision for (benefit from) income taxes	1,229,000	2,328,000		2,361,000	189,000
Interest (income) and other expense	(1,000)	22,000		(18,000)	4,000
Write-off of deferred financing costs					3,217,000
Interest expense	1,607,000	2,243,000		3,402,000	4,888,000
Amortization of stock-based compensation		1,191,000		2,117,000	2,237,000
Amortization of intangibles	0	0		0	0
Depreciation	226,000	186,000		368,000	430,000
Estimated contract settlement costs	0	0		0	0
Facility exit costs					0
Adjusted EBITDA	(3,899,000)	(4,177,000)		(8,153,000)	(8,166,000)
Purchases of property, plant and equipment	142,000	133,000		168,000	257,000
Long-lived assets acquired in connection with the acquisition of CGC	0			0
Total assets	44,385,000	38,215,000		44,385,000	38,215,000
Acquisition plan expenses	6,025,000	1,778,000		8,414,000	2,908,000
Settlement of intellectual property litigation		(3,204,000)			(3,204,000)
Commercial Solutions Segment
Segment Reporting Information [Line Items]
Net sales	96,122,000	86,735,000		190,436,000	164,708,000
Commercial Solutions Segment | Operating Segments
Segment Reporting Information [Line Items]
Net sales	96,122,000	86,735,000		190,436,000	164,708,000
Operating income (loss)	12,619,000	8,758,000		22,460,000	15,816,000
Net income (loss)	12,702,000	8,725,000		22,569,000	15,697,000
Provision for (benefit from) income taxes	(112,000)	43,000		(99,000)	55,000
Interest (income) and other expense	20,000	(29,000)		(27,000)	23,000
Write-off of deferred financing costs					0
Interest expense	9,000	19,000		17,000	41,000
Amortization of stock-based compensation	0	0		0	0
Amortization of intangibles	4,362,000	3,444,000		8,724,000	6,889,000
Depreciation	2,183,000	2,296,000		4,379,000	4,524,000
Estimated contract settlement costs	(262,000)	3,886,000		(32,000)	3,886,000
Facility exit costs					0
Adjusted EBITDA	18,902,000	18,384,000		35,531,000	31,115,000
Purchases of property, plant and equipment	915,000	1,971,000		1,915,000	2,863,000
Long-lived assets acquired in connection with the acquisition of CGC	0			0
Total assets	672,336,000	594,992,000		672,336,000	594,992,000
Acquisition plan expenses	0	0		0	0
Settlement of intellectual property litigation		0			0
Commercial Solutions Segment | Intersegment Eliminations
Segment Reporting Information [Line Items]
Net sales	1,862,000	4,562,000		3,761,000	13,102,000
Government Solutions Segment
Segment Reporting Information [Line Items]
Net sales	65,532,000	77,398,000		141,485,000	160,269,000
Government Solutions Segment | Operating Segments
Segment Reporting Information [Line Items]
Net sales	65,532,000	77,398,000		141,485,000	160,269,000
Operating income (loss)	5,003,000	7,783,000		12,086,000	14,427,000
Net income (loss)	5,016,000	7,822,000		12,111,000	14,432,000
Provision for (benefit from) income taxes	0	0		0	0
Interest (income) and other expense	(13,000)	(44,000)		(26,000)	(12,000)
Write-off of deferred financing costs					0
Interest expense	0	5,000		1,000	7,000
Amortization of stock-based compensation	0	0		0	0
Amortization of intangibles	867,000	844,000		1,711,000	1,688,000
Depreciation	312,000	367,000		625,000	746,000
Estimated contract settlement costs	0	0		0	0
Facility exit costs					1,373,000
Adjusted EBITDA	6,182,000	8,994,000		14,422,000	18,234,000
Purchases of property, plant and equipment	201,000	432,000		425,000	1,061,000
Long-lived assets acquired in connection with the acquisition of CGC	31,131,000			31,131,000
Total assets	233,221,000	210,120,000		233,221,000	210,120,000
Acquisition plan expenses	$ 0	0		$ 0	0
Settlement of intellectual property litigation		$ 0			$ 0

Goodwill (Details)

Goodwill (Details)	6 Months Ended	9 Months Ended
	Jan. 31, 2020USD ($)operating_segment	Jan. 31, 2020USD ($)	Aug. 01, 2019$ / shares
Goodwill [Roll Forward]
Beginning balance	$ 310,489,000
Ending balance	$ 328,476,000	$ 328,476,000
Number of reportable segments | operating_segment	2
Commercial Solutions Segment
Goodwill [Roll Forward]
Beginning balance	$ 251,296,000
Ending balance	253,333,000	253,333,000
Reporting unit, percentage of fair value in excess of carrying amount			29.00%
Government Solutions Segment
Goodwill [Roll Forward]
Beginning balance	59,193,000
Ending balance	75,143,000	75,143,000
Reporting unit, percentage of fair value in excess of carrying amount			122.20%
Common Stock
Goodwill [Roll Forward]
Common stock price (in dollars per share) | $ / shares			$ 29.54
Solacom
Goodwill [Roll Forward]
Change resulting from acquisitions, adjustments	(420,000)
Solacom | Commercial Solutions Segment
Goodwill [Roll Forward]
Change resulting from acquisitions, adjustments	(420,000)
Solacom | Government Solutions Segment
Goodwill [Roll Forward]
Change resulting from acquisitions, adjustments	0
GD NG-911 business
Goodwill [Roll Forward]
Change resulting from acquisitions, adjustments		2,655,000
Change resulting from acquisitions	2,457,000
Ending balance	10,505,000	$ 10,505,000
GD NG-911 business | Commercial Solutions Segment
Goodwill [Roll Forward]
Change resulting from acquisitions	2,457,000
GD NG-911 business | Government Solutions Segment
Goodwill [Roll Forward]
Change resulting from acquisitions	0
CGC Technology
Goodwill [Roll Forward]
Change resulting from acquisitions	15,950,000
CGC Technology | Commercial Solutions Segment
Goodwill [Roll Forward]
Change resulting from acquisitions	0
CGC Technology | Government Solutions Segment
Goodwill [Roll Forward]
Change resulting from acquisitions	$ 15,950,000

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019	Jul. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 413,309,000		$ 413,309,000		$ 400,509,000
Accumulated amortization	149,054,000		149,054,000		138,619,000
Net carrying amount	264,255,000		264,255,000		261,890,000
Amortization of intangibles	5,229,000	$ 4,288,000	10,435,000	$ 8,577,000
Amortization expense - year one	21,557,000		21,557,000
Amortization expense - year two	20,770,000		20,770,000
Amortization expense - year three	19,091,000		19,091,000
Amortization expense - year four	19,091,000		19,091,000
Amortization expense - year five	18,399,000		$ 18,399,000
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period			20 years 6 months	20 years 6 months
Gross carrying amount	282,934,000		$ 282,934,000		276,834,000
Accumulated amortization	72,909,000		72,909,000		66,484,000
Net carrying amount	210,025,000		$ 210,025,000		210,350,000
Technologies
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period			13 years 8 months 12 days	12 years 8 months 12 days
Gross carrying amount	97,649,000		$ 97,649,000		92,649,000
Accumulated amortization	62,377,000		62,377,000		59,522,000
Net carrying amount	35,272,000		$ 35,272,000		33,127,000
Trademarks and other
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period			16 years 7 months 6 days	16 years 8 months 12 days
Gross carrying amount	32,726,000		$ 32,726,000		31,026,000
Accumulated amortization	13,768,000		13,768,000		12,613,000
Net carrying amount	$ 18,958,000		$ 18,958,000		$ 18,413,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	May 15, 2020	Mar. 04, 2020	Feb. 14, 2020	Dec. 04, 2019	Nov. 15, 2019	Sep. 24, 2019	Jan. 31, 2020	Oct. 31, 2018	Jan. 31, 2020	Jan. 31, 2019	Dec. 06, 2018
Class of Stock [Line Items]
Amount under shelf registration											$ 400,000,000
Treasury Stock Transactions, Excluding Value of Shares Reissued [Abstract]
Stock repurchase program, remaining authorized repurchase amount							$ 8,664,000		$ 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
Repurchases (in shares)									0	0
Dividends [Abstract]
Dividends declared (in dollars per share)				$ 0.1		$ 0.1	$ 0.10	$ 0.10	$ 0.20	$ 0.20
Dividends, cash paid (in dollars per share)					$ 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
Forecast
Dividends [Abstract]
Dividends, cash paid (in dollars per share)	$ 0.10

Legal Proceedings and Other M_2

Legal Proceedings and Other Matters Commitments and Contingencies (Details)	1 Months Ended				3 Months Ended		6 Months Ended
	May 31, 2018USD ($)	May 31, 2018action	May 31, 2018transaction	Oct. 31, 2014USD ($)	Jan. 31, 2020USD ($)	Jan. 31, 2019USD ($)	Jan. 31, 2020USD ($)	Jan. 31, 2019USD ($)
Loss Contingencies [Line Items]
Settlement Of Intellectual Property Litigation					$ 0	$ 3,204,000	$ 0	$ 3,204,000
Legacy TCS 911 Call Handling Software Matter [Member]
Loss Contingencies [Line Items]
Loss Contingency, Estimate of Possible Loss					$ 14,000,000		$ 14,000,000
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