Comtech Telecommunications (CMTL) 10-Q 11 Mar 21 2021 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jan. 31, 2021	Mar. 08, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jan. 31, 2021
Document Transition Report	false
Entity File Number	0-7928
Entity Registrant Name	COMTECH TELECOMMUNICATIONS CORP /DE/
Amendment Flag	false
Current Fiscal Year End Date	--07-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
Entity Central Index Key	0000023197
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	11-2139466
Entity Address, Address Line One	68 South Service Road
Entity Address, Address Line Two	Suite 230
Entity Address, City or Town	Melville
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11747
City Area Code	(631)
Local Phone Number	962-7000
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		26,053,684
Common Stock, par value $.10 per share
Document Information [Line Items]
Title of 12(b) Security	Common Stock, par value $.10 per share
Trading Symbol	CMTL
Security Exchange Name	NASDAQ
Series A Junior Participating Cumulative Preferred Stock, par value $0.10 per share
Document Information [Line Items]
Title of 12(b) Security	Series A Junior Participating Cumulative Preferred Stock, par value $0.10 per share

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jan. 31, 2021	Jul. 31, 2020
Current assets:
Cash and cash equivalents	$ 30,934,000	$ 47,878,000
Accounts receivable, net	149,928,000	126,816,000
Inventories, net	81,630,000	82,302,000
Prepaid expenses and other current assets	19,417,000	20,101,000
Total current assets	281,909,000	277,097,000
Property, plant and equipment, net	26,136,000	27,037,000
Operating lease, right-of-use assets	51,020,000	30,033,000
Goodwill	333,793,000	330,519,000
Intangibles with finite lives, net	247,758,000	258,019,000
Deferred financing costs, net	2,023,000	2,391,000
Other assets, net	3,956,000	4,551,000
Total assets	946,595,000	929,647,000
Current liabilities:
Accounts payable	38,994,000	23,423,000
Accrued expenses and other current liabilities	79,185,000	85,161,000
Operating lease liabilities, current	8,771,000	8,247,000
Dividends payable	2,495,000	2,468,000
Contract liabilities	49,990,000	40,250,000
Interest payable	265,000	163,000
Total current liabilities	179,700,000	159,712,000
Non-current portion of long-term debt, net	208,000,000	149,500,000
Operating lease liabilities, non-current	45,259,000	24,109,000
Income taxes payable	2,286,000	1,963,000
Deferred tax liability, net	16,442,000	17,637,000
Long-term contract liabilities	15,066,000	9,596,000
Other liabilities	16,558,000	17,831,000
Total liabilities	483,311,000	380,348,000
Commitments and contingencies (See Note 18)
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 40,059,977 shares and 39,924,439 shares at January 31, 2021 and July 31, 2020, respectively	4,006,000	3,992,000
Additional paid-in capital	570,891,000	569,891,000
Retained earnings	330,236,000	417,265,000
Stockholders' equity before treasury stock	905,133,000	991,148,000
Treasury stock, at cost (15,033,317 shares at January 31, 2021 and July 31, 2020)	(441,849,000)	(441,849,000)
Total stockholders’ equity	463,284,000	549,299,000
Total liabilities and stockholders’ equity	$ 946,595,000	$ 929,647,000
Preferred stock, par value (in dollars per share)	$ 0.10	$ 0.10
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jan. 31, 2021	Jul. 31, 2020
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
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)	40,059,977	39,924,439
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, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020
Income Statement [Abstract]
Net sales	$ 161,292,000	$ 161,654,000	$ 296,510,000	$ 331,921,000
Cost of sales	105,612,000	101,052,000	190,622,000	207,752,000
Gross profit	55,680,000	60,602,000	105,888,000	124,169,000
Expenses:
Selling, general and administrative	29,462,000	29,374,000	57,002,000	61,225,000
Research and development	12,664,000	13,740,000	24,299,000	28,601,000
Amortization of intangibles	4,795,000	5,229,000	10,361,000	10,435,000
Acquisition plan expenses	3,357,000	6,025,000	94,540,000	8,414,000
Total operating expenses	50,278,000	54,368,000	186,202,000	108,675,000
Operating income (loss)	5,402,000	6,234,000	(80,314,000)	15,494,000
Other expenses (income):
Interest expense	1,418,000	1,616,000	3,715,000	3,420,000
Interest (income) and other	(66,000)	6,000	0	(71,000)
Income (loss) before (benefit from) provision for income taxes	4,050,000	4,612,000	(84,029,000)	12,145,000
(Benefit from) provision for income taxes	(155,000)	1,117,000	(2,394,000)	2,262,000
Net income (loss)	$ 4,205,000	$ 3,495,000	$ (81,635,000)	$ 9,883,000
Net income (loss) per share:
Basic (in dollars per share)	$ 0.17	$ 0.14	$ (3.22)	$ 0.40
Diluted (in dollars per share)	$ 0.17	$ 0.14	$ (3.22)	$ 0.40
Weighted average number of common shares outstanding - basic (in shares)	25,337,000	24,659,000	25,321,000	24,607,000
Weighted average number of common and common equivalent shares outstanding - diluted (in shares)	25,420,000	25,058,000	25,321,000	24,904,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity - USD ($)	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Treasury Stock
Beginning balance (in shares) at Jul. 31, 2019		39,276,161
Beginning balance (in shares) at Jul. 31, 2019					15,033,317
Beginning balance at Jul. 31, 2019	$ 535,082,000	$ 3,928,000	$ 552,670,000	$ 420,333,000	$ (441,849,000)
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
Issuance of restricted stock	0	$ 1,000	(1,000)
Net settlement of stock-based awards (in shares)		107,326
Net settlement of stock-based awards	(3,459,000)	$ 10,000	(3,469,000)
Common stock issued for acquisitions (in shares)		323,504
Common stock issued for acquisitions	11,575,000	$ 32,000	11,543,000
Cash dividends declared, net ($0.10 per share)	(4,860,000)			(4,860,000)
Accrual of dividend equivalents, net of reversal ($0.10 per share)	(113,000)			(113,000)
Net (loss) income	9,883,000			9,883,000
Ending balance (in shares) at Jan. 31, 2020		39,752,559
Ending balance (in shares) at Jan. 31, 2020					15,033,317
Ending balance at Jan. 31, 2020	551,203,000	$ 3,975,000	563,834,000	425,243,000	$ (441,849,000)
Beginning balance (in shares) at Oct. 31, 2019		39,402,226
Beginning balance (in shares) at Oct. 31, 2019					15,033,317
Beginning balance at Oct. 31, 2019	537,644,000	$ 3,940,000	551,316,000	424,237,000	$ (441,849,000)
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 acquisitions (in shares)		323,504
Common stock issued for acquisitions	11,575,000	$ 32,000	11,543,000
Cash dividends declared, net ($0.10 per share)	(2,432,000)			(2,432,000)
Accrual of dividend equivalents, net of reversal ($0.10 per share)	(57,000)			(57,000)
Net (loss) income	3,495,000			3,495,000
Ending balance (in shares) at Jan. 31, 2020		39,752,559
Ending balance (in shares) at Jan. 31, 2020					15,033,317
Ending balance at Jan. 31, 2020	$ 551,203,000	$ 3,975,000	563,834,000	425,243,000	$ (441,849,000)
Beginning balance (in shares) at Jul. 31, 2020	39,924,439	39,924,439
Beginning balance (in shares) at Jul. 31, 2020	15,033,317				15,033,317
Beginning balance at Jul. 31, 2020	$ 549,299,000	$ 3,992,000	569,891,000	417,265,000	$ (441,849,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	1,986,000		1,986,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		31,122
Proceeds from issuance of employee stock purchase plan shares	369,000	$ 3,000	366,000
Issuance of restricted stock (in shares)		35,975
Issuance of restricted stock	0	$ 4,000	(4,000)
Net settlement of stock-based awards (in shares)		68,441
Net settlement of stock-based awards	(1,341,000)	$ 7,000	(1,348,000)
Cash dividends declared, net ($0.10 per share)	(4,988,000)			(4,988,000)
Accrual of dividend equivalents, net of reversal ($0.10 per share)	(191,000)			(191,000)
Net (loss) income	$ (81,635,000)			(81,635,000)
Ending balance (in shares) at Jan. 31, 2021	40,059,977	40,059,977
Ending balance (in shares) at Jan. 31, 2021	15,033,317				15,033,317
Ending balance at Jan. 31, 2021	$ 463,284,000	$ 4,006,000	570,891,000	330,236,000	$ (441,849,000)
Beginning balance (in shares) at Oct. 31, 2020		40,043,753
Beginning balance (in shares) at Oct. 31, 2020					15,033,317
Beginning balance at Oct. 31, 2020	460,152,000	$ 4,004,000	569,422,000	328,575,000	$ (441,849,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-classified stock award compensation	1,287,000		1,287,000
Proceeds from issuance of employee stock purchase plan shares (in shares)		15,857
Proceeds from issuance of employee stock purchase plan shares	187,000	$ 2,000	185,000
Net settlement of stock-based awards (in shares)		367
Net settlement of stock-based awards	(3,000)		(3,000)
Cash dividends declared, net ($0.10 per share)	(2,495,000)			(2,495,000)
Accrual of dividend equivalents, net of reversal ($0.10 per share)	(49,000)			(49,000)
Net (loss) income	$ 4,205,000			4,205,000
Ending balance (in shares) at Jan. 31, 2021	40,059,977	40,059,977
Ending balance (in shares) at Jan. 31, 2021	15,033,317				15,033,317
Ending balance at Jan. 31, 2021	$ 463,284,000	$ 4,006,000	$ 570,891,000	$ 330,236,000	$ (441,849,000)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020
Statement of Financial Position [Abstract]
Cash 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, 2021	Jan. 31, 2020
Cash flows from operating activities:
Net (loss) income	$ (81,635,000)	$ 9,883,000
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation and amortization of property, plant and equipment	5,009,000	5,372,000
Amortization of intangible assets with finite lives	10,361,000	10,435,000
Amortization of stock-based compensation	1,986,000	2,117,000
Amortization of deferred financing costs	368,000	369,000
Changes in other liabilities	(3,756,000)	(2,067,000)
Loss on disposal of property, plant and equipment	29,000	17,000
Provision for (benefit from) allowance for doubtful accounts	204,000	(626,000)
Provision for excess and obsolete inventory	2,444,000	932,000
Deferred income tax (benefit) expense	(287,000)	2,912,000
Other	(225,000)	(32,000)
Changes in assets and liabilities, net of effects of business acquisitions:
Accounts receivable	(23,736,000)	(220,000)
Inventories	(1,772,000)	98,000
Prepaid expenses and other current assets	2,124,000	(2,049,000)
Other assets	(115,000)	(197,000)
Accounts payable	14,481,000	2,270,000
Accrued expenses and other current liabilities	(6,734,000)	3,418,000
Contract liabilities	15,210,000	2,119,000
Other liabilities, non-current	3,687,000	32,000
Interest payable	102,000	(245,000)
Income taxes payable	(1,117,000)	(3,271,000)
Net cash (used in) provided by operating activities (See Note (2))	(63,372,000)	31,267,000
Cash flows from investing activities:
Payment for acquisition of CGC, net of cash acquired	(750,000)	(11,165,000)
Purchases of property, plant and equipment	(3,686,000)	(2,508,000)
Net cash used in investing activities	(4,436,000)	(13,673,000)
Cash flows from financing activities:
Net borrowings (payments) of long-term debt under Credit Facility	58,500,000
Net borrowings (payments) of long-term debt under Credit Facility		(7,000,000)
Remittance of employees' statutory tax withholding for stock awards	(2,740,000)	(5,246,000)
Cash dividends paid	(5,237,000)	(5,120,000)
Repayment of principal amounts under finance lease liabilities	(28,000)	(311,000)
Proceeds from issuance of employee stock purchase plan shares	369,000	510,000
Proceeds from exercises of stock options	0	468,000
Net cash provided by (used in) financing activities	50,864,000	(16,699,000)
Net (decrease) increase in cash and cash equivalents	(16,944,000)	895,000
Cash and cash equivalents at beginning of period	47,878,000	45,576,000
Cash and cash equivalents at end of period	30,934,000	46,471,000
Supplemental cash flow disclosures:
Interest paid during the year	3,208,000	3,202,000
Income taxes paid during the year	(991,000)	2,624,000
Non-cash investing and financing activities:
Reclass of finance lease right-of-use assets to property, plant and equipment	0	698,000
Cash dividends declared but unpaid (including accrual of dividend equivalents)	2,686,000	2,545,000
Accrued additions to property, plant and equipment	1,132,000	787,000
Issuance of restricted stock	4,000	0
Common stock issued for acquisitions	0	11,575,000
Accruals related to acquisitions	$ 0	$ 750,000

General

General	6 Months Ended
	Jan. 31, 2021
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, 2021 and 2020 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, 2020 and the notes thereto contained in our Annual Report on Form 10-K, and all of our other filings with the SEC. As disclosed in more detail in Note (14) - " Segment Information ," we manage our business in two reportable segments: Commercial Solutions and Government Solutions. Certain reclassifications have been made to previously reported condensed consolidated financial statements to conform to the current fiscal period presentation. Impact of Coronavirus Disease 2019 Pandemic ("COVID-19") on Our Business Since March 2020, we have conducted most of our non-production related operations using remote working arrangements, curtailed most business travel, and have established social distancing safeguards. Additionally, we have experienced order delays, production delays, minor supply chain disruptions, lower levels of factory utilization and higher logistics and operational costs. Although the COVID-19 pandemic is by no means over and additional waves of COVID-19 could again alter the business landscape, we believe that the pandemic’s worst impact on our business is largely behind us. Our long-term fundamentals remain strong and we continue to believe both of our segments are well-positioned for growth.

Acquisitions

Acquisitions	6 Months Ended
	Jan. 31, 2021
Business Combinations [Abstract]
Acquisitions	Acquisitions 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 global provider of high precision full motion fixed and mobile X/Y satellite tracking antennas, reflectors, radomes and other ground station equipment. The acquisition has an aggregate purchase price for accounting purposes of $23,650,000, of which $12,075,000 was paid in cash and $11,575,000 was paid 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 $23,490,000, which was net of $160,000 of cash acquired. We are accounting for the acquisition of CGC under the acquisition method of accounting in accordance with FASB ASC 805. The purchase price was allocated to the assets acquired and liabilities assumed, based on their 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. Pro forma financial information is not disclosed, as the acquisition was not material. The following table summarizes the fair value of the assets acquired and liabilities assumed in connection with the CGC acquisition: Purchase Price Allocation (1) Measurement Period Adjustments Purchase Price Allocation Paid in cash $ 12,075,000 — $ 12,075,000 Paid in common stock 11,575,000 — 11,575,000 Purchase price at fair value $ 23,650,000 — $ 23,650,000 Allocation of aggregate purchase price: Cash and cash equivalents $ 160,000 — $ 160,000 Current assets 5,005,000 — 5,005,000 Property, plant and equipment 697,000 121,000 818,000 Operating lease assets 924,000 — 924,000 Deferred tax assets, non-current 470,000 47,000 517,000 Non-current assets 89,000 — 89,000 Contract liabilities (6,890,000) — (6,890,000) Accrued warranty obligations (1,000,000) (500,000) (1,500,000) Other current liabilities (3,104,000) — (3,104,000) Non-current liabilities (1,327,000) — (1,327,000) Net tangible liabilities at fair value $ (4,976,000) (332,000) $ (5,308,000) Identifiable intangibles, deferred taxes and goodwill: Estimated Useful Lives Technology $ 6,700,000 300,000 $ 7,000,000 20 years Customer relationships 8,100,000 (300,000) 7,800,000 19 years Trade name 1,000,000 100,000 1,100,000 5 years Other intangible liabilities — (2,500,000) (2,500,000) 1.5 years Deferred tax liabilities (2,984,000) 426,000 (2,558,000) Goodwill 15,810,000 2,306,000 18,116,000 Indefinite Allocation of aggregate purchase price $ 23,650,000 — $ 23,650,000 (1) As reported in the Company's Quarterly Report on Form 10-Q for the three months ended October 31, 2020. The acquired identifiable intangible assets and liabilities are being amortized on a straight-line basis, which we believe approximates the pattern in which the assets and liabilities are utilized over their estimated useful lives. The fair value of customer relationships 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 fair value of technology and trade name was based on the discounted capitalization of royalty expense saved because we now own the assets. The fair value of other intangible liabilities was based on the difference in cash flows related to remaining performance obligations under certain acquired contracts as compared to market terms for similar arrangements that a market participant would expect. Other intangible liabilities will be credited against the cost of sales over the remaining performance of the contracts. Among the factors contributing to the recognition of goodwill, as a component of the purchase price allocation, were synergies in products and technologies and the addition of a skilled, assembled workforce. This goodwill has been assigned to our Government Solutions segment based on specific identification and is generally not deductible for income tax purposes. Subsequent Event - Acquisition of UHP Networks Inc. On March 2, 2021, we completed our acquisition of UHP Networks Inc. ("UHP"), a leading provider of innovative and disruptive satellite ground station technology solutions pursuant to a stock purchase agreement initially entered into in November 2019 and amended in June 2020 and on March 2, 2021. The initial up-front payment of approximately $24,000,000 was paid in shares of our common stock. An additional $5,000,000, payable at our option in cash and or shares of common stock, is subject to certain conditions that we expect will be satisfied within twelve months after the acquisition. The stock purchase agreement also provides for an earn-out payment of up to an additional $9,000,000, also payable at our option in cash and or common stock, if specified sales milestones are reached during the eighteen-month period ending September 30, 2022. We issued 1,026,567 shares of our common stock at closing, based on a volume weighted average price of approximately $28.14 per share, to satisfy initial payment and escrow arrangements under the terms of the stock purchase agreement. Acquisition Plan Expenses During the three and six months ended January 31, 2021 and 2020, we incurred acquisition plan expenses of $3,357,000 and $6,025,000 and $94,540,000 and $8,414,000, respectively. Of the amount recorded in the six months ended January 31, 2021, $88,343,000 related to the previously announced litigation and merger termination with Gilat Satellite Networks, Ltd. ("Gilat"), including $70,000,000 paid in cash to Gilat. The remaining costs for the three and six months ended January 31, 2021 primarily related to the acquisition of UHP and GD NG-911 acquisition-related litigation. Additionally, we recorded $1,178,000 of incremental interest expense for ticking fees related to a now terminated financing commitment letter. Cash Flow Presentation of $70,000,000 Merger Termination Fee Because we did not complete the Gilat acquisition, we presented the first quarter fiscal 2021 $70,000,000 payment to Gilat as a reduction to cash flows from operating activities for the period rather than as a cash outflow stemming from investing activities.

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jan. 31, 2021
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition 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, 2021 2020 2021 2020 United States U.S. government 44.2 % 41.5 % 38.8 % 41.2 % Domestic 33.9 % 36.6 % 37.6 % 36.3 % Total United States 78.1 % 78.1 % 76.4 % 77.5 % International 21.9 % 21.9 % 23.6 % 22.5 % Total 100.0 % 100.0 % 100.0 % 100.0 % Sales to U.S. government customers include sales to the U.S. Department of Defense ("DoD"), intelligence and civilian agencies, as well as sales directly to or through prime contractors. Domestic sales include sales to commercial customers, as well as to U.S. state and local governments. Included in domestic sales are sales to Verizon Communications Inc. ("Verizon"), which accounted for 10.0% and 11.1% of consolidated net sales for the three and six months ended January 31, 2021, respectively. 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. 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, 2021 and 2020. 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, 2021 and 2020. 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, 2021 Six months ended January 31, 2021 Commercial Solutions Government Solutions Total Commercial Solutions Government Solutions Total Geographical region and customer type U.S. government $ 16,846,000 54,498,000 $ 71,344,000 $ 26,304,000 88,930,000 $ 115,234,000 Domestic 47,959,000 6,684,000 54,643,000 97,259,000 14,098,000 111,357,000 Total United States 64,805,000 61,182,000 125,987,000 123,563,000 103,028,000 226,591,000 International 23,020,000 12,285,000 35,305,000 46,064,000 23,855,000 69,919,000 Total $ 87,825,000 73,467,000 $ 161,292,000 $ 169,627,000 126,883,000 $ 296,510,000 Contract type Firm fixed-price $ 87,144,000 38,074,000 $ 125,218,000 $ 168,132,000 70,730,000 $ 238,862,000 Cost reimbursable 681,000 35,393,000 36,074,000 1,495,000 56,153,000 57,648,000 Total $ 87,825,000 73,467,000 $ 161,292,000 $ 169,627,000 126,883,000 $ 296,510,000 Transfer of control Point in time $ 37,135,000 26,535,000 $ 63,670,000 $ 66,806,000 49,566,000 $ 116,372,000 Over time 50,690,000 46,932,000 97,622,000 102,821,000 77,317,000 180,138,000 Total $ 87,825,000 73,467,000 $ 161,292,000 $ 169,627,000 126,883,000 $ 296,510,000 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 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, 2021 and 2020, 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, 2020 and July 31, 2019, $24,320,000 and $26,665,000 was recognized as revenue during the six months ended January 31, 2021 and 2020, 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 long-term contracts, we do consider these types of commissions both direct and incremental costs to obtain and fulfill such contracts. Therefore, such types of commissions are included in total estimated costs at completion for such contracts and expensed over time through cost of sales on our Condensed Consolidated Statements of Operations. Remaining performance obligations represent the transaction price of firm orders for which work has not been performed as of the end of a fiscal period. Remaining performance obligations, which we refer to as backlog, exclude unexercised contract options and potential orders under indefinite delivery / indefinite quantity ("IDIQ") contracts. As of January 31, 2021, the aggregate amount of the transaction price allocated to remaining performance obligations was $659,957,000 (which represents the amount of our consolidated funded backlog). We estimate that a substantial portion of our remaining performance obligations at January 31, 2021 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, 2021, revenue recognized from performance obligations satisfied, or partially satisfied, in previous periods (for example due to changes in the transaction price) was not material.

Adoption of Accounting Standard

Adoption of Accounting Standards and Updates	6 Months Ended
	Jan. 31, 2021
Accounting Standards Update and Change in Accounting Principle [Abstract]
Adoption of Accounting Standards and Updates	Adoption of Accounting Standards and Updates We are required to prepare our condensed consolidated financial statements in accordance with the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") which is the source for all authoritative U.S. generally accepted accounting principles, which are commonly referred to as "GAAP." The FASB ASC is subject to updates by the FASB, which are known as Accounting Standards Updates ("ASUs"). During the six months ended January 31, 2021, we adopted: • FASB ASU No. 2016-13, which requires companies to utilize an impairment model (current expected credit loss ("CECL”)) for most financial assets measured at amortized cost and certain other financial instruments, which include, but are not limited to trade receivables and contract assets. This accounting standard replaced the incurred loss model with a model that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to estimate those losses. On August 1, 2020, we adopted this ASU on a modified-retrospective basis and recorded a $215,000 decrease to opening retained earnings. • FASB ASU No. 2018-13, which modifies the disclosure requirements for fair value measurements in Topic 820. On August 1, 2020, we adopted this ASU. Our adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2018-15, which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal use software (and hosting arrangements that include an internal use software license). The accounting for the service element of a hosting arrangement that is a service contract is not affected by the amendments in this ASU. On August 1, 2020, we adopted this ASU. Our adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2018-17, which requires entities to consider indirect interests held through related parties under common control on a proportional basis, rather than as the equivalent of a direct interest in its entirety, when determining whether a decision-making fee is a variable interest. On August 1, 2020, we adopted this ASU. Our adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2018-18, which clarifies when certain transactions between collaborative arrangement participants should be accounted for under ASC 606 and incorporates unit-of-account guidance consistent with ASC 606 to aid in this determination. The ASU also precludes entities from presenting consideration from transactions with a collaborator that is not a customer together with revenue recognized from contracts with customers. On August 1, 2020, we adopted this ASU. Our adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2019-08, which requires that an entity measure and classify share-based payment awards granted to a customer by applying the guidance in Topic 718. The amount recorded as a reduction of the transaction price is required to be measured based on the grant-date fair value of the share-based payment award. On August 1, 2020, we adopted this ASU. Our adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures.

Fair Value Measurements and Fin

Fair Value Measurements and Financial Instruments	6 Months Ended
	Jan. 31, 2021
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 and accrued expenses) approximate their fair values due to their short-term maturities. The fair value of our Credit Facility that we entered into on October 31, 2018 approximates its carrying amount due to its variable interest rate and pricing grid that is dependent upon our leverage ratio as of the end of each fiscal quarter. As of January 31, 2021 and July 31, 2020, 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, 2021
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, 2021 and 2020. See Note (17) - " Stockholders’ Equity " for more information. Weighted average stock options, RSUs and restricted stock outstanding of 1,496,000 for the three months ended January 31, 2021 and 1,515,000 and 178,000 shares for the six months ended January 31, 2021 and 2020, respectively, were not included in our diluted EPS calculation because their effect would have been anti-dilutive. Our EPS calculations exclude 237,000 and 203,000 weighted average performance shares outstanding for the three months ended January 31, 2021 and 2020, respectively, and 235,000 and 196,000 for the six months ended January 31, 2021 and 2020, respectively, as the performance conditions have not yet been satisfied. However, net income (loss) (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, 2021 2020 2021 2020 Numerator: Net income (loss) for basic calculation $ 4,205,000 3,495,000 $ (81,635,000) 9,883,000 Numerator for diluted calculation $ 4,205,000 3,495,000 $ (81,635,000) 9,883,000 Denominator: Denominator for basic calculation 25,337,000 24,659,000 25,321,000 24,607,000 Effect of dilutive securities: Stock-based awards 83,000 399,000 — 297,000 Denominator for diluted calculation 25,420,000 25,058,000 25,321,000 24,904,000

Accounts Receivable

Accounts Receivable	6 Months Ended
	Jan. 31, 2021
Receivables [Abstract]
Accounts Receivable	Accounts Receivable Accounts receivable consist of the following at: January 31, 2021 July 31, 2020 Receivables from commercial and international customers $ 77,551,000 67,109,000 Unbilled receivables from commercial and international customers 25,137,000 21,588,000 Receivables from the U.S. government and its agencies 43,241,000 32,870,000 Unbilled receivables from the U.S. government and its agencies 6,101,000 7,018,000 Total accounts receivable 152,030,000 128,585,000 Less allowance for doubtful accounts 2,102,000 1,769,000 Accounts receivable, net $ 149,928,000 126,816,000 Unbilled receivables as of January 31, 2021 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 a substantial portion of the amounts not yet billed at January 31, 2021 will be billed and collected within one year. Allowance for doubtful accounts as of January 31, 2021 includes $215,000 recorded at August 1, 2020 as a result of our adoption of FASB ASU No. 2016-13, which is discussed in more detail in Note (3) - " Adoption of Accounting Standards and Updates ." As of January 31, 2021, the U.S. government (and its agencies) and Verizon represented 32.5% and 12.7%, respectively, of total accounts receivable. As of July 31, 2020, except for the U.S. government (and its agencies), which represented 31.0% 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, 2021
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consist of the following at: January 31, 2021 July 31, 2020 Raw materials and components $ 62,194,000 59,175,000 Work-in-process and finished goods 39,569,000 42,203,000 Total inventories 101,763,000 101,378,000 Less reserve for excess and obsolete inventories 20,133,000 19,076,000 Inventories, net $ 81,630,000 82,302,000 As of January 31, 2021 and July 31, 2020, the amount of inventory directly related to long-term contracts (including contracts-in-progress) was $5,535,000 and $7,215,000, respectively, and the amount of inventory related to contracts from third-party commercial customers who outsource their manufacturing to us was $1,597,000 and $1,387,000, respectively.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	6 Months Ended
	Jan. 31, 2021
Payables and Accruals [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, 2021 July 31, 2020 Accrued wages and benefits $ 26,623,000 20,857,000 Accrued contract costs 13,240,000 15,306,000 Accrued warranty obligations 16,674,000 15,200,000 Accrued legal costs 2,986,000 2,539,000 Accrued commissions and royalties 5,225,000 4,621,000 Accrued acquisition plan expenses 3,376,000 7,014,000 Other 11,061,000 19,624,000 Accrued expenses and other current liabilities $ 79,185,000 85,161,000 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, 2021 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, 2021 and 2020 were as follows: Six months ended January 31, 2021 2020 Balance at beginning of period $ 15,200,000 15,968,000 Provision for warranty obligations 2,329,000 1,937,000 Additions (in connection with acquisitions) 500,000 1,000,000 Charges incurred (1,355,000) (2,479,000) Reclassification from non-current liabilities — 302,000 Balance at end of period $ 16,674,000 16,728,000

Credit Facility

Credit Facility	6 Months Ended
	Jan. 31, 2021
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. 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. As of January 31, 2021, the amount outstanding under our Credit Facility was $208,000,000 which is reflected in the non-current portion of long-term debt on our Condensed Consolidated Balance Sheet. At January 31, 2021, we had $2,991,000 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, 2021, we had outstanding balances under the Credit Facility ranging from $125,000,000 to $217,000,000. As of January 31, 2021, total net deferred financing costs related to the Credit Facility were $2,023,000 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, 2021 and 2020 was $1,414,000 and $1,572,000, respectively. Interest expense related to our Credit Facility, including amortization of deferred financing costs, recorded during the six months ended January 31, 2021 and 2020 was $2,525,000 and $3,325,000, respectively. Our blended interest rate approximated 2.73% and 4.33%, respectively, for the three months ended January 31, 2021 and 2020. Our blended interest rate approximated 2.71% and 4.51%, respectively, for the six months ended January 31, 2021 and 2020. 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 3.75x trailing twelve months ("TTM") Adjusted Earnings Before Interest, Taxes, Depreciation and Amortization ("Adjusted EBITDA") and a Maximum Total Leverage Ratio of 4.50x TTM Adjusted EBITDA, each with no step downs; and (iii) a Minimum Interest Expense Coverage Ratio of 3.25x TTM Adjusted EBITDA. As of January 31, 2021, our Secured Leverage Ratio was 3.00x TTM Adjusted EBITDA compared to the maximum allowable Secured Leverage Ratio of 3.75x TTM Adjusted EBITDA. Our Interest Expense Coverage Ratio as of January 31, 2021 was 12.45x TTM Adjusted EBITDA compared to the Minimum Interest Expense Coverage Ratio of 3.25x 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 an amendment to the Credit Facility 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. On January 14, 2021, we entered into a further amendment of the Credit Facility to update the LIBO Rate replacement mechanism language and other definitional items. Capitalized terms used but not defined herein have the meanings set forth for such terms in the Credit Facility, which has been documented and filed with the SEC.

Leases

Leases	6 Months Ended
	Jan. 31, 2021
Leases [Abstract]
Leases	Leases Our leases historically relate to the leasing of facilities and equipment. In accordance with FASB ASC 842 - " Leases " ("ASC 842"), 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 a right-of-use ("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 a 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 ASC 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, 2021, 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, Six months ended January 31, 2021 2020 2021 2020 Finance lease expense: Amortization of ROU assets $ 16,000 44,000 $ 28,000 152,000 Interest on lease liabilities 1,000 1,000 2,000 3,000 Operating lease expense 2,861,000 2,699,000 5,349,000 5,336,000 Short-term lease expense 255,000 878,000 502,000 1,741,000 Variable lease expense 1,190,000 1,016,000 2,154,000 2,009,000 Sublease income (16,000) — (33,000) — Total lease expense $ 4,307,000 4,638,000 $ 8,002,000 9,241,000 Additional information related to leases is as follows: Six months ended January 31, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating leases - Operating cash outflows $ 5,050,000 $ 5,725,000 Finance leases - Operating cash outflows 2,000 3,000 Finance leases - Financing cash outflows 28,000 300,000 ROU assets obtained in the exchange for lease liabilities (non-cash): Operating leases $ 25,663,000 $ 1,823,000 During the second quarter of fiscal 2021, we commenced a 15-year operating lease for a facility in Chandler, Arizona and a 10-year operating lease for a facility in the United Kingdom. Accordingly, amounts related to both leases are reflected as an operating lease right-of-use assets or the related operating lease liabilities in our Condensed Consolidated Balance Sheet as of January 31, 2021. The following table is a reconciliation of future cash flows relating to operating and financing lease liabilities presented on our Condensed Consolidated Balance Sheet as of January 31, 2021: Operating Finance Total Remainder of fiscal 2021 $ 5,355,000 16,000 $ 5,371,000 Fiscal 2022 10,063,000 13,000 10,076,000 Fiscal 2023 8,502,000 3,000 8,505,000 Fiscal 2024 7,159,000 — 7,159,000 Fiscal 2025 6,531,000 — 6,531,000 Thereafter 25,128,000 — 25,128,000 Total future undiscounted cash flows 62,738,000 32,000 62,770,000 Less: Present value discount 8,708,000 3,000 8,711,000 Lease liabilities $ 54,030,000 29,000 $ 54,059,000 Weighted-average remaining lease terms (in years) 8.75 1.42 Weighted-average discount rate 3.56% 6.02% 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, 2021 and 2020 were $329,000 and $322,000, respectively. The current lease provides for our use of the premises as they exist through December 2031. The annual rent of the facility for calendar year 2021 is $665,000 and is subject to customary adjustments. We have a right of first refusal in the event of a sale of the facility.
Leases	Leases Our leases historically relate to the leasing of facilities and equipment. In accordance with FASB ASC 842 - " Leases " ("ASC 842"), 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 a right-of-use ("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 a 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 ASC 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, 2021, 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, Six months ended January 31, 2021 2020 2021 2020 Finance lease expense: Amortization of ROU assets $ 16,000 44,000 $ 28,000 152,000 Interest on lease liabilities 1,000 1,000 2,000 3,000 Operating lease expense 2,861,000 2,699,000 5,349,000 5,336,000 Short-term lease expense 255,000 878,000 502,000 1,741,000 Variable lease expense 1,190,000 1,016,000 2,154,000 2,009,000 Sublease income (16,000) — (33,000) — Total lease expense $ 4,307,000 4,638,000 $ 8,002,000 9,241,000 Additional information related to leases is as follows: Six months ended January 31, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating leases - Operating cash outflows $ 5,050,000 $ 5,725,000 Finance leases - Operating cash outflows 2,000 3,000 Finance leases - Financing cash outflows 28,000 300,000 ROU assets obtained in the exchange for lease liabilities (non-cash): Operating leases $ 25,663,000 $ 1,823,000 During the second quarter of fiscal 2021, we commenced a 15-year operating lease for a facility in Chandler, Arizona and a 10-year operating lease for a facility in the United Kingdom. Accordingly, amounts related to both leases are reflected as an operating lease right-of-use assets or the related operating lease liabilities in our Condensed Consolidated Balance Sheet as of January 31, 2021. The following table is a reconciliation of future cash flows relating to operating and financing lease liabilities presented on our Condensed Consolidated Balance Sheet as of January 31, 2021: Operating Finance Total Remainder of fiscal 2021 $ 5,355,000 16,000 $ 5,371,000 Fiscal 2022 10,063,000 13,000 10,076,000 Fiscal 2023 8,502,000 3,000 8,505,000 Fiscal 2024 7,159,000 — 7,159,000 Fiscal 2025 6,531,000 — 6,531,000 Thereafter 25,128,000 — 25,128,000 Total future undiscounted cash flows 62,738,000 32,000 62,770,000 Less: Present value discount 8,708,000 3,000 8,711,000 Lease liabilities $ 54,030,000 29,000 $ 54,059,000 Weighted-average remaining lease terms (in years) 8.75 1.42 Weighted-average discount rate 3.56% 6.02% 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, 2021 and 2020 were $329,000 and $322,000, respectively. The current lease provides for our use of the premises as they exist through December 2031. The annual rent of the facility for calendar year 2021 is $665,000 and is subject to customary adjustments. We have a right of first refusal in the event of a sale of the facility.

Income Taxes

Income Taxes	6 Months Ended
	Jan. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes At January 31, 2021 and July 31, 2020, total unrecognized tax benefits were $8,727,000 and $8,345,000, respectively, including interest of $125,000 and $75,000, respectively. At January 31, 2021 and July 31, 2020, $2,286,000 and 1,963,000, respectively, of our unrecognized tax benefits were recorded as non-current income taxes payable on our Condensed Consolidated Balance Sheets. The remaining unrecognized tax benefits of $6,441,000 and $6,382,000 at January 31, 2021 and July 31, 2020, 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, $8,009,000 and $7,700,000 at January 31, 2021 and July 31, 2020, 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 through 2019 are subject to potential future Internal Revenue Service ("IRS") audit. None of our state income tax returns prior to fiscal 2016 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, 2021
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 and/or restated from time to time (the "Plan") and our 2001 Employee Stock Purchase Plan, as amended and/or restated from time to time (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, 2021, 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, 2021, we had granted stock-based awards pursuant to the Plan representing the right to purchase and/or acquire an aggregate of 9,395,629 shares (net of 4,410,781 expired and canceled awards), of which an aggregate of 6,929,904 have been exercised or settled. As of January 31, 2021, the following stock-based awards, by award type, were outstanding: January 31, 2021 Stock options 1,331,835 Performance shares 252,349 RSUs and restricted stock 594,019 Share units 287,522 Total 2,465,725 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 on the first or last day of each calendar quarter, whichever is lower. Through January 31, 2021, we have cumulatively issued 871,131 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, 2021 2020 2021 2020 Cost of sales $ 59,000 60,000 $ 132,000 119,000 Selling, general and administrative expenses 1,158,000 1,094,000 1,700,000 1,837,000 Research and development expenses 70,000 84,000 154,000 161,000 Stock-based compensation expense before income tax benefit 1,287,000 1,238,000 1,986,000 2,117,000 Estimated income tax benefit (280,000) (271,000) (424,000) (460,000) Net stock-based compensation expense $ 1,007,000 967,000 $ 1,562,000 1,657,000 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, 2021, unrecognized stock-based compensation of $12,736,000, net of estimated forfeitures of $1,103,000, is expected to be recognized over a weighted average period of 3.3 years. Total stock-based compensation capitalized and included in ending inventory at both January 31, 2021 and July 31, 2020 was $48,000. There are no liability-classified stock-based awards outstanding as of January 31, 2021 or July 31, 2020. Stock-based compensation expense (benefit), by award type, is summarized as follows: Three months ended January 31, Six months ended January 31, 2021 2020 2021 2020 Stock options $ 97,000 82,000 $ 217,000 164,000 Performance shares 443,000 421,000 665,000 773,000 RSUs and restricted stock 699,000 675,000 1,621,000 1,373,000 ESPP 48,000 60,000 99,000 117,000 Share units — — (616,000) (310,000) Stock-based compensation expense before income tax benefit 1,287,000 1,238,000 1,986,000 2,117,000 Estimated income tax benefit (280,000) (271,000) (424,000) (460,000) Net stock-based compensation expense $ 1,007,000 967,000 $ 1,562,000 1,657,000 ESPP stock-based compensation expense primarily relates to the 15% discount offered to participants in the ESPP. The estimated income tax benefit as shown in the above table was computed using income tax rates expected to apply when the awards are settled. Such deferred tax asset was recorded net as part of our non-current deferred tax liability on our Condensed Consolidated Balance Sheet as of January 31, 2021 and July 31, 2020. 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: Awards Weighted Average Weighted Average Aggregate Outstanding at July 31, 2020 1,422,025 $ 26.17 Expired/canceled (77,390) 29.90 Outstanding at October 31, 2020 1,344,635 25.95 Expired/canceled (12,800) 25.86 Outstanding at January 31, 2021 1,331,835 $ 25.96 4.18 $ 1,121,000 Exercisable at January 31, 2021 1,003,835 $ 28.58 2.51 $ 1,000 Vested and expected to vest at January 31, 2021 1,319,141 $ 26.03 4.13 $ 1,078,000 Stock options outstanding as of January 31, 2021 have exercise prices ranging from $17.88 - $33.94, representing the fair market value of our common stock on the date of grant, a contractual term of five three 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 Weighted Average Aggregate Intrinsic Value Outstanding at July 31, 2020 999,574 $ 21.15 Granted 383,337 16.67 Settled (176,051) 20.47 Canceled/Forfeited (65,215) 16.16 Outstanding at October 31, 2020 1,141,645 20.03 Settled (526) 11.40 Canceled/Forfeited (7,229) 20.15 Outstanding at January 31, 2021 1,133,890 $ 20.04 $ 24,197,000 Vested at January 31, 2021 396,254 $ 16.61 $ 8,456,000 Vested and expected to vest at January 31, 2021 1,085,777 $ 19.98 $ 23,170,000 The total intrinsic value relating to fully-vested awards settled during the three and six months ended January 31, 2021 was $9,000 and $2,905,000, respectively. 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. 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, 2021, 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, 2021, 672,085 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, 2021, we accrued $49,000 and $191,000, respectively, of dividend equivalents (net of forfeitures) and paid out $1,000 and $276,000, respectively. Accrued dividend equivalents were recorded as a reduction to retained earnings. As of January 31, 2021 and July 31, 2020, accrued dividend equivalents were $698,000 and $783,000, respectively. With respect to the actual settlement of stock-based awards for income tax reporting, during the three and six months ended January 31, 2021, we recorded income tax expense of $8,000 and $207,000, respectively, and during the three and six months ended January 31, 2020, we recorded an income tax expense of $141,000 and an income tax benefit of $471,000, respectively.

Segment Information

Segment Information	6 Months Ended
	Jan. 31, 2021
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. Operating segment information, along with a reconciliation of segment net income and consolidated net (loss) income to Adjusted EBITDA is presented in the tables below: Three months ended January 31, 2021 Commercial Solutions Government Solutions Unallocated Total Net sales $ 87,825,000 73,467,000 — $ 161,292,000 Operating income (loss) $ 9,371,000 5,460,000 (9,429,000) $ 5,402,000 Net income (loss) $ 9,283,000 5,695,000 (10,773,000) $ 4,205,000 Provision for (benefit from) income taxes 217,000 (286,000) (86,000) (155,000) Interest (income) and other (129,000) 47,000 16,000 (66,000) Interest expense — 4,000 1,414,000 1,418,000 Amortization of stock-based compensation — — 1,287,000 1,287,000 Amortization of intangibles 4,286,000 509,000 — 4,795,000 Depreciation 1,934,000 443,000 80,000 2,457,000 Acquisition plan expenses — — 3,357,000 3,357,000 Restructuring costs 601,000 — — 601,000 COVID-19 related costs — 160,000 — 160,000 Adjusted EBITDA $ 16,192,000 6,572,000 (4,705,000) $ 18,059,000 Purchases of property, plant and equipment $ 1,575,000 1,221,000 — $ 2,796,000 Total assets at January 31, 2021 $ 672,209,000 240,618,000 33,768,000 $ 946,595,000 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 acquisitions $ — 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, 2021 Commercial Solutions Government Solutions Unallocated Total Net sales $ 169,627,000 126,883,000 — $ 296,510,000 Operating income (loss) $ 18,121,000 8,045,000 (106,480,000) $ (80,314,000) Net income (loss) $ 17,598,000 8,386,000 (107,619,000) $ (81,635,000) Provision for (benefit from) income taxes 556,000 (412,000) (2,538,000) (2,394,000) Interest (income) and other (33,000) 7,000 26,000 — Interest expense — 64,000 3,651,000 3,715,000 Amortization of stock-based compensation — — 1,986,000 1,986,000 Amortization of intangibles 8,573,000 1,788,000 — 10,361,000 Depreciation 3,930,000 846,000 233,000 5,009,000 Acquisition plan expenses (1,052,000) — 95,592,000 94,540,000 Restructuring costs 601,000 — 601,000 COVID-19 related costs — 160,000 — 160,000 Adjusted EBITDA $ 30,173,000 10,839,000 (8,669,000) $ 32,343,000 Purchases of property, plant and equipment $ 1,964,000 1,642,000 80,000 $ 3,686,000 Total assets at January 31, 2021 $ 672,209,000 240,618,000 33,768,000 $ 946,595,000 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 acquisitions $ — 31,131,000 — $ 31,131,000 Total assets at January 31, 2020 $ 672,336,000 233,221,000 44,385,000 $ 949,942,000 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, 2021 and 2020, we recorded $3,357,000 and $6,025,000 of acquisition plan expenses, respectively, and during the six months ended January 31, 2021 and 2020, we recorded $94,540,000 and $8,414,000 of acquisition plan expenses, respectively, all of which were recorded in our unallocated expenses. See Note (2) - " Acquisitions " for further information. During the three and six months ended January 31, 2021, our Commercial Solutions segment recorded $601,000 of restructuring costs in connection with our efforts to shift production of our key satellite earth station products to a new 146,000 square foot facility in Chandler, Arizona. In addition, during the three and six months ended January 31, 2021, our Government Solutions segment recorded $160,000 of additional operating costs incurred for our antenna facility located in the United Kingdom due to the impact of COVID-19 pandemic. There were no such charges recorded in in the three and six months ended January 31, 2020. Interest expense in the tables above primarily relates to our Credit Facility, and includes the amortization of deferred financing costs. See Note (10) - " Credit Facility " for further discussion. In addition, interest expense for the six months ended January 31, 2021 includes $1,178,000 of incremental interest expense for ticking fees related to a now terminated financing commitment letter, as discussed in more detail in Note (2) - " Acquisitions ." Intersegment sales for the three months ended January 31, 2021 and 2020 by the Commercial Solutions segment to the Government Solutions segment were $944,000 and $1,862,000, respectively. Intersegment sales for the six months ended January 31, 2021 and 2020 by the Commercial Solutions segment to the Government Solutions segment were $1,795,000 and $3,761,000, 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, 2021 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, 2021
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, 2021: Commercial Solutions Government Solutions Total Balance as of July 31, 2020 $ 255,432,000 75,087,000 $ 330,519,000 Change related to CGC acquisition — 2,222,000 2,222,000 Change related to Solacom Technologies Inc. ("Solacom") 1,052,000 — 1,052,000 Balance as of January 31, 2021 $ 256,484,000 77,309,000 $ 333,793,000 During the six months ended January 31, 2021, we recorded an adjustment to Solacom's goodwill to correct an immaterial item. In accordance with FASB ASC 350, 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, 2020 (the first day of our fiscal 2021), 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. We also considered overall business conditions, including both the potential short-term and long-term effects of the COVID-19 pandemic. 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, 2020 total public market capitalization and assessed implied control premiums based on our common stock price of $16.42 as of August 1, 2020. 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 8.4% and 78.0%, 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 2021 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 fluctuate. 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 2021 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, 2021 (the start of our fiscal 2022). 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, 2021
Finite-Lived Intangible Assets, Net [Abstract]
Intangible Assets	Intangible Assets Intangible assets with finite lives are as follows: January 31, 2021 Weighted Average Gross Carrying Accumulated Net Carrying Customer relationships 20.4 $ 286,558,000 86,162,000 $ 200,396,000 Technologies 14.0 99,649,000 68,433,000 31,216,000 Trademarks and other 16.6 32,126,000 15,980,000 16,146,000 Total $ 418,333,000 170,575,000 $ 247,758,000 July 31, 2020 Weighted Average Gross Carrying Accumulated Net Carrying Customer relationships 20.4 $ 286,058,000 79,534,000 $ 206,524,000 Technologies 14.0 99,349,000 65,398,000 33,951,000 Trademarks and other 16.6 32,826,000 15,282,000 17,544,000 Total $ 418,233,000 160,214,000 $ 258,019,000 The weighted average amortization period in the above table excludes fully amortized intangible assets. Amortization expense for the three months ended January 31, 2021 and 2020 was $4,795,000 and $5,229,000, respectively. Amortization expense for the six months ended January 31, 2021 and 2020 was $10,361,000 and $10,435,000, respectively. The estimated amortization expense consists of the following for the fiscal years ending July 31: 2021 $ 20,346,000 2022 19,688,000 2023 19,688,000 2024 19,061,000 2025 18,948,000 We review net intangible assets with finite lives for impairment when an event occurs indicating the potential for impairment. Based on our last assessment, we believe that the carrying values of our net intangible assets were recoverable as of January 31, 2021. However, if business conditions deteriorate, we may be required to record impairment losses, and or increase the amortization of intangibles in the future. 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, 2021
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. On March 3, 2021, in connection with our acquisition of UHP, we filed a shelf registration statement with the SEC for the sale by the selling stockholder of UHP of up to 1,381,567 shares of our common stock, including 712,439 shares that the Company may elect to deliver in lieu of cash upon termination of certain escrow arrangements, the satisfaction of specified post-closing conditions and/or upon achievement of a post-closing sales target. Of the 1,026,567 shares that the Company issued to date pursuant to the stock purchase agreement, 357,439 shares are deliverable to the selling stockholder of UHP in the future and may, at our election, be substituted in whole or in part with cash. See Note (2) - " Acquisitions - Subsequent Event - UHP Networks Inc ." for further information. Stock Repurchase Program On September 29, 2020, our Board of Directors authorized a new $100,000,000 stock repurchase program, which replaced our prior program. The new $100,000,000 stock repurchase program has no time restrictions and repurchases may be made from time to time in open-market or privately negotiated transactions, or by other means in accordance with federal securities laws. There were no repurchases made during the six months ended January 31, 2021 or 2020. 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 29, 2020 and December 9, 2020, our Board of Directors declared a dividend of $0.10 per common share, which were paid on October 27, 2020 and February 19, 2021, respectively. On March 11, 2021, our Board of Directors declared a dividend of $0.10 per common share, payable on May 21, 2021 to stockholders of record at the close of business on April 21, 2021. 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, 2021
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings and Other Matters	Legal Proceedings and Other Matters GD NG-911 Acquisition-Related Litigation In April 2019, we completed the acquisition of a state and local government NG-911 business (the “GD NG-911 business”) from General Dynamics Information Technology, Inc. (“GDIT”). During negotiations preceding such acquisition, we learned that a TeleCommunication Systems Inc. employee who we had terminated for cause in April 2018 was violating her one-year non-competition obligations. Amongst other things, this former employee began working for a competitor, Motorola Solutions, Inc. ("Motorola") and we believe she interfered with our negotiations with GDIT, as well as improperly soliciting our customers. Consequently, in March 2019, we filed a lawsuit against this former employee and her new employer. Only after we filed a lawsuit against the former employee and Motorola, did the former employee respond with her own lawsuit against us for alleged discrimination and alleged breach of her employment agreement as a result of a wrongful termination. During the first quarter of fiscal 2021, we devoted significant efforts to litigate both cases and spent several million dollars related to these matters. These cases have been consolidated for purposes of a trial which is now set to commence on May 10, 2021. As such, we anticipate spending several million dollars of legal and professional fees through trial. We believe we have meritorious claims against this former employee and her new employer. Additionally, as we believe the claims made against us are without merit, we intend to vigorously defend ourselves in these matters. The ultimate resolution of this litigation is not expected to have any material negative impact on our consolidated results of operations or financial position. Other Matters 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. ("Xicom") 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 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) transactions, for which export licenses were not obtained, were either spares or repaired power amplifier subassembly components valued at approximately $230,000 (in aggregate) and were shipped to Brazil, Italy, Russia, Thailand and the United Arab Emirates. 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 continue to work cooperatively with the OEE and Xicom entered a Tolling Agreement with DoC, which extended the statute of limitations in this matter most recently through April 1, 2021. 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.

General (Policy)

General (Policy)	6 Months Ended
	Jan. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation	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, 2021 and 2020 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, 2020 and the notes thereto contained in our Annual Report on Form 10-K, and all of our other filings with the SEC. As disclosed in more detail in Note (14) - " Segment Information ," we manage our business in two reportable segments: Commercial Solutions and Government Solutions.
Reclassifications	Certain reclassifications have been made to previously reported condensed consolidated financial statements to conform to the current fiscal period presentation.
Adoption of Accounting Standards and Updates	Adoption of Accounting Standards and Updates We are required to prepare our condensed consolidated financial statements in accordance with the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") which is the source for all authoritative U.S. generally accepted accounting principles, which are commonly referred to as "GAAP." The FASB ASC is subject to updates by the FASB, which are known as Accounting Standards Updates ("ASUs"). During the six months ended January 31, 2021, we adopted: • FASB ASU No. 2016-13, which requires companies to utilize an impairment model (current expected credit loss ("CECL”)) for most financial assets measured at amortized cost and certain other financial instruments, which include, but are not limited to trade receivables and contract assets. This accounting standard replaced the incurred loss model with a model that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to estimate those losses. On August 1, 2020, we adopted this ASU on a modified-retrospective basis and recorded a $215,000 decrease to opening retained earnings. • FASB ASU No. 2018-13, which modifies the disclosure requirements for fair value measurements in Topic 820. On August 1, 2020, we adopted this ASU. Our adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2018-15, which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal use software (and hosting arrangements that include an internal use software license). The accounting for the service element of a hosting arrangement that is a service contract is not affected by the amendments in this ASU. On August 1, 2020, we adopted this ASU. Our adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2018-17, which requires entities to consider indirect interests held through related parties under common control on a proportional basis, rather than as the equivalent of a direct interest in its entirety, when determining whether a decision-making fee is a variable interest. On August 1, 2020, we adopted this ASU. Our adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2018-18, which clarifies when certain transactions between collaborative arrangement participants should be accounted for under ASC 606 and incorporates unit-of-account guidance consistent with ASC 606 to aid in this determination. The ASU also precludes entities from presenting consideration from transactions with a collaborator that is not a customer together with revenue recognized from contracts with customers. On August 1, 2020, we adopted this ASU. Our adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures. • FASB ASU No. 2019-08, which requires that an entity measure and classify share-based payment awards granted to a customer by applying the guidance in Topic 718. The amount recorded as a reduction of the transaction price is required to be measured based on the grant-date fair value of the share-based payment award. On August 1, 2020, we adopted this ASU. Our adoption of this ASU did not have any impact on our condensed consolidated financial statements or disclosures.
Revenue Recognition	Revenue Recognition 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. 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, 2021 and 2020, 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, 2020 and July 31, 2019, $24,320,000 and $26,665,000 was recognized as revenue during the six months ended January 31, 2021 and 2020, 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 long-term contracts, we do consider these types of commissions both direct and incremental costs to obtain and fulfill such contracts. Therefore, such types of commissions are included in total estimated costs at completion for such contracts and expensed over time through cost of sales on our Condensed Consolidated Statements of Operations.
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 and accrued expenses) approximate their fair values due to their short-term maturities. The fair value of our Credit Facility that we entered into on October 31, 2018 approximates its carrying amount due to its variable interest rate and pricing grid that is dependent upon our leverage ratio as of the end of each fiscal quarter. As of January 31, 2021 and July 31, 2020, 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 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, 2021 and 2020. See Note (17) - " Stockholders’ Equity " for more information. Weighted average stock options, RSUs and restricted stock outstanding of 1,496,000 for the three months ended January 31, 2021 and 1,515,000 and 178,000 shares for the six months ended January 31, 2021 and 2020, respectively, were not included in our diluted EPS calculation because their effect would have been anti-dilutive. Our EPS calculations exclude 237,000 and 203,000 weighted average performance shares outstanding for the three months ended January 31, 2021 and 2020, respectively, and 235,000 and 196,000 for the six months ended January 31, 2021 and 2020, respectively, as the performance conditions have not yet been satisfied. However, net income (loss) (the numerator) for EPS calculations for each respective period, is reduced by the compensation expense related to these awards.

Acquisitions (Tables)

Acquisitions (Tables)	6 Months Ended
	Jan. 31, 2021
Business Combinations [Abstract]
Fair value of assets acquired and liabilities assumed	The following table summarizes the fair value of the assets acquired and liabilities assumed in connection with the CGC acquisition: Purchase Price Allocation (1) Measurement Period Adjustments Purchase Price Allocation Paid in cash $ 12,075,000 — $ 12,075,000 Paid in common stock 11,575,000 — 11,575,000 Purchase price at fair value $ 23,650,000 — $ 23,650,000 Allocation of aggregate purchase price: Cash and cash equivalents $ 160,000 — $ 160,000 Current assets 5,005,000 — 5,005,000 Property, plant and equipment 697,000 121,000 818,000 Operating lease assets 924,000 — 924,000 Deferred tax assets, non-current 470,000 47,000 517,000 Non-current assets 89,000 — 89,000 Contract liabilities (6,890,000) — (6,890,000) Accrued warranty obligations (1,000,000) (500,000) (1,500,000) Other current liabilities (3,104,000) — (3,104,000) Non-current liabilities (1,327,000) — (1,327,000) Net tangible liabilities at fair value $ (4,976,000) (332,000) $ (5,308,000) Identifiable intangibles, deferred taxes and goodwill: Estimated Useful Lives Technology $ 6,700,000 300,000 $ 7,000,000 20 years Customer relationships 8,100,000 (300,000) 7,800,000 19 years Trade name 1,000,000 100,000 1,100,000 5 years Other intangible liabilities — (2,500,000) (2,500,000) 1.5 years Deferred tax liabilities (2,984,000) 426,000 (2,558,000) Goodwill 15,810,000 2,306,000 18,116,000 Indefinite Allocation of aggregate purchase price $ 23,650,000 — $ 23,650,000 (1) As reported in the Company's Quarterly Report on Form 10-Q for the three months ended October 31, 2020.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Jan. 31, 2021
Revenue from Contract with Customer [Abstract]
Sale by geography and customer type	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, 2021 2020 2021 2020 United States U.S. government 44.2 % 41.5 % 38.8 % 41.2 % Domestic 33.9 % 36.6 % 37.6 % 36.3 % Total United States 78.1 % 78.1 % 76.4 % 77.5 % International 21.9 % 21.9 % 23.6 % 22.5 % Total 100.0 % 100.0 % 100.0 % 100.0 %
Disaggregation of revenue	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, 2021 and 2020. 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, 2021 Six months ended January 31, 2021 Commercial Solutions Government Solutions Total Commercial Solutions Government Solutions Total Geographical region and customer type U.S. government $ 16,846,000 54,498,000 $ 71,344,000 $ 26,304,000 88,930,000 $ 115,234,000 Domestic 47,959,000 6,684,000 54,643,000 97,259,000 14,098,000 111,357,000 Total United States 64,805,000 61,182,000 125,987,000 123,563,000 103,028,000 226,591,000 International 23,020,000 12,285,000 35,305,000 46,064,000 23,855,000 69,919,000 Total $ 87,825,000 73,467,000 $ 161,292,000 $ 169,627,000 126,883,000 $ 296,510,000 Contract type Firm fixed-price $ 87,144,000 38,074,000 $ 125,218,000 $ 168,132,000 70,730,000 $ 238,862,000 Cost reimbursable 681,000 35,393,000 36,074,000 1,495,000 56,153,000 57,648,000 Total $ 87,825,000 73,467,000 $ 161,292,000 $ 169,627,000 126,883,000 $ 296,510,000 Transfer of control Point in time $ 37,135,000 26,535,000 $ 63,670,000 $ 66,806,000 49,566,000 $ 116,372,000 Over time 50,690,000 46,932,000 97,622,000 102,821,000 77,317,000 180,138,000 Total $ 87,825,000 73,467,000 $ 161,292,000 $ 169,627,000 126,883,000 $ 296,510,000 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

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jan. 31, 2021
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, 2021 2020 2021 2020 Numerator: Net income (loss) for basic calculation $ 4,205,000 3,495,000 $ (81,635,000) 9,883,000 Numerator for diluted calculation $ 4,205,000 3,495,000 $ (81,635,000) 9,883,000 Denominator: Denominator for basic calculation 25,337,000 24,659,000 25,321,000 24,607,000 Effect of dilutive securities: Stock-based awards 83,000 399,000 — 297,000 Denominator for diluted calculation 25,420,000 25,058,000 25,321,000 24,904,000

Accounts Receivable (Tables)

Accounts Receivable (Tables)	6 Months Ended
	Jan. 31, 2021
Receivables [Abstract]
Accounts receivable	Accounts receivable consist of the following at: January 31, 2021 July 31, 2020 Receivables from commercial and international customers $ 77,551,000 67,109,000 Unbilled receivables from commercial and international customers 25,137,000 21,588,000 Receivables from the U.S. government and its agencies 43,241,000 32,870,000 Unbilled receivables from the U.S. government and its agencies 6,101,000 7,018,000 Total accounts receivable 152,030,000 128,585,000 Less allowance for doubtful accounts 2,102,000 1,769,000 Accounts receivable, net $ 149,928,000 126,816,000

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jan. 31, 2021
Inventory Disclosure [Abstract]
Inventories	Inventories consist of the following at: January 31, 2021 July 31, 2020 Raw materials and components $ 62,194,000 59,175,000 Work-in-process and finished goods 39,569,000 42,203,000 Total inventories 101,763,000 101,378,000 Less reserve for excess and obsolete inventories 20,133,000 19,076,000 Inventories, net $ 81,630,000 82,302,000

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	6 Months Ended
	Jan. 31, 2021
Payables and Accruals [Abstract]
Accrued expenses and other current liabilities	Accrued expenses and other current liabilities consist of the following at: January 31, 2021 July 31, 2020 Accrued wages and benefits $ 26,623,000 20,857,000 Accrued contract costs 13,240,000 15,306,000 Accrued warranty obligations 16,674,000 15,200,000 Accrued legal costs 2,986,000 2,539,000 Accrued commissions and royalties 5,225,000 4,621,000 Accrued acquisition plan expenses 3,376,000 7,014,000 Other 11,061,000 19,624,000 Accrued expenses and other current liabilities $ 79,185,000 85,161,000
Product warranty rollforward	Changes in our accrued warranty obligations during the six months ended January 31, 2021 and 2020 were as follows: Six months ended January 31, 2021 2020 Balance at beginning of period $ 15,200,000 15,968,000 Provision for warranty obligations 2,329,000 1,937,000 Additions (in connection with acquisitions) 500,000 1,000,000 Charges incurred (1,355,000) (2,479,000) Reclassification from non-current liabilities — 302,000 Balance at end of period $ 16,674,000 16,728,000

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jan. 31, 2021
Leases [Abstract]
Components of lease expense and additional information	The components of lease expense are as follows: Three months ended January 31, Six months ended January 31, 2021 2020 2021 2020 Finance lease expense: Amortization of ROU assets $ 16,000 44,000 $ 28,000 152,000 Interest on lease liabilities 1,000 1,000 2,000 3,000 Operating lease expense 2,861,000 2,699,000 5,349,000 5,336,000 Short-term lease expense 255,000 878,000 502,000 1,741,000 Variable lease expense 1,190,000 1,016,000 2,154,000 2,009,000 Sublease income (16,000) — (33,000) — Total lease expense $ 4,307,000 4,638,000 $ 8,002,000 9,241,000 Additional information related to leases is as follows: Six months ended January 31, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating leases - Operating cash outflows $ 5,050,000 $ 5,725,000 Finance leases - Operating cash outflows 2,000 3,000 Finance leases - Financing cash outflows 28,000 300,000 ROU assets obtained in the exchange for lease liabilities (non-cash): Operating leases $ 25,663,000 $ 1,823,000
Future cash flows relating to operating lease liabilities	The following table is a reconciliation of future cash flows relating to operating and financing lease liabilities presented on our Condensed Consolidated Balance Sheet as of January 31, 2021: Operating Finance Total Remainder of fiscal 2021 $ 5,355,000 16,000 $ 5,371,000 Fiscal 2022 10,063,000 13,000 10,076,000 Fiscal 2023 8,502,000 3,000 8,505,000 Fiscal 2024 7,159,000 — 7,159,000 Fiscal 2025 6,531,000 — 6,531,000 Thereafter 25,128,000 — 25,128,000 Total future undiscounted cash flows 62,738,000 32,000 62,770,000 Less: Present value discount 8,708,000 3,000 8,711,000 Lease liabilities $ 54,030,000 29,000 $ 54,059,000 Weighted-average remaining lease terms (in years) 8.75 1.42 Weighted-average discount rate 3.56% 6.02%
Future minimum lease payments for finance lease liabilities	The following table is a reconciliation of future cash flows relating to operating and financing lease liabilities presented on our Condensed Consolidated Balance Sheet as of January 31, 2021: Operating Finance Total Remainder of fiscal 2021 $ 5,355,000 16,000 $ 5,371,000 Fiscal 2022 10,063,000 13,000 10,076,000 Fiscal 2023 8,502,000 3,000 8,505,000 Fiscal 2024 7,159,000 — 7,159,000 Fiscal 2025 6,531,000 — 6,531,000 Thereafter 25,128,000 — 25,128,000 Total future undiscounted cash flows 62,738,000 32,000 62,770,000 Less: Present value discount 8,708,000 3,000 8,711,000 Lease liabilities $ 54,030,000 29,000 $ 54,059,000 Weighted-average remaining lease terms (in years) 8.75 1.42 Weighted-average discount rate 3.56% 6.02%

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jan. 31, 2021
Share-based Payment Arrangement [Abstract]
Summary of stock-based awards outstanding by award type	As of January 31, 2021, the following stock-based awards, by award type, were outstanding: January 31, 2021 Stock options 1,331,835 Performance shares 252,349 RSUs and restricted stock 594,019 Share units 287,522 Total 2,465,725
Stock-based compensation for awards detailing where recorded in Consolidated Statement of Operations	Stock-based compensation for awards issued is reflected in the following line items in our Condensed Consolidated Statements of Operations: Three months ended January 31, Six months ended January 31, 2021 2020 2021 2020 Cost of sales $ 59,000 60,000 $ 132,000 119,000 Selling, general and administrative expenses 1,158,000 1,094,000 1,700,000 1,837,000 Research and development expenses 70,000 84,000 154,000 161,000 Stock-based compensation expense before income tax benefit 1,287,000 1,238,000 1,986,000 2,117,000 Estimated income tax benefit (280,000) (271,000) (424,000) (460,000) Net stock-based compensation expense $ 1,007,000 967,000 $ 1,562,000 1,657,000
Summary of 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, 2021 2020 2021 2020 Stock options $ 97,000 82,000 $ 217,000 164,000 Performance shares 443,000 421,000 665,000 773,000 RSUs and restricted stock 699,000 675,000 1,621,000 1,373,000 ESPP 48,000 60,000 99,000 117,000 Share units — — (616,000) (310,000) Stock-based compensation expense before income tax benefit 1,287,000 1,238,000 1,986,000 2,117,000 Estimated income tax benefit (280,000) (271,000) (424,000) (460,000) Net stock-based compensation expense $ 1,007,000 967,000 $ 1,562,000 1,657,000
Summary of the Plan's activity relating to stock options	The following table summarizes the Plan's activity: Awards Weighted Average Weighted Average Aggregate Outstanding at July 31, 2020 1,422,025 $ 26.17 Expired/canceled (77,390) 29.90 Outstanding at October 31, 2020 1,344,635 25.95 Expired/canceled (12,800) 25.86 Outstanding at January 31, 2021 1,331,835 $ 25.96 4.18 $ 1,121,000 Exercisable at January 31, 2021 1,003,835 $ 28.58 2.51 $ 1,000 Vested and expected to vest at January 31, 2021 1,319,141 $ 26.03 4.13 $ 1,078,000
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 Weighted Average Aggregate Intrinsic Value Outstanding at July 31, 2020 999,574 $ 21.15 Granted 383,337 16.67 Settled (176,051) 20.47 Canceled/Forfeited (65,215) 16.16 Outstanding at October 31, 2020 1,141,645 20.03 Settled (526) 11.40 Canceled/Forfeited (7,229) 20.15 Outstanding at January 31, 2021 1,133,890 $ 20.04 $ 24,197,000 Vested at January 31, 2021 396,254 $ 16.61 $ 8,456,000 Vested and expected to vest at January 31, 2021 1,085,777 $ 19.98 $ 23,170,000

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jan. 31, 2021
Segment Reporting [Abstract]
Segment Information	Operating segment information, along with a reconciliation of segment net income and consolidated net (loss) income to Adjusted EBITDA is presented in the tables below: Three months ended January 31, 2021 Commercial Solutions Government Solutions Unallocated Total Net sales $ 87,825,000 73,467,000 — $ 161,292,000 Operating income (loss) $ 9,371,000 5,460,000 (9,429,000) $ 5,402,000 Net income (loss) $ 9,283,000 5,695,000 (10,773,000) $ 4,205,000 Provision for (benefit from) income taxes 217,000 (286,000) (86,000) (155,000) Interest (income) and other (129,000) 47,000 16,000 (66,000) Interest expense — 4,000 1,414,000 1,418,000 Amortization of stock-based compensation — — 1,287,000 1,287,000 Amortization of intangibles 4,286,000 509,000 — 4,795,000 Depreciation 1,934,000 443,000 80,000 2,457,000 Acquisition plan expenses — — 3,357,000 3,357,000 Restructuring costs 601,000 — — 601,000 COVID-19 related costs — 160,000 — 160,000 Adjusted EBITDA $ 16,192,000 6,572,000 (4,705,000) $ 18,059,000 Purchases of property, plant and equipment $ 1,575,000 1,221,000 — $ 2,796,000 Total assets at January 31, 2021 $ 672,209,000 240,618,000 33,768,000 $ 946,595,000 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 acquisitions $ — 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, 2021 Commercial Solutions Government Solutions Unallocated Total Net sales $ 169,627,000 126,883,000 — $ 296,510,000 Operating income (loss) $ 18,121,000 8,045,000 (106,480,000) $ (80,314,000) Net income (loss) $ 17,598,000 8,386,000 (107,619,000) $ (81,635,000) Provision for (benefit from) income taxes 556,000 (412,000) (2,538,000) (2,394,000) Interest (income) and other (33,000) 7,000 26,000 — Interest expense — 64,000 3,651,000 3,715,000 Amortization of stock-based compensation — — 1,986,000 1,986,000 Amortization of intangibles 8,573,000 1,788,000 — 10,361,000 Depreciation 3,930,000 846,000 233,000 5,009,000 Acquisition plan expenses (1,052,000) — 95,592,000 94,540,000 Restructuring costs 601,000 — 601,000 COVID-19 related costs — 160,000 — 160,000 Adjusted EBITDA $ 30,173,000 10,839,000 (8,669,000) $ 32,343,000 Purchases of property, plant and equipment $ 1,964,000 1,642,000 80,000 $ 3,686,000 Total assets at January 31, 2021 $ 672,209,000 240,618,000 33,768,000 $ 946,595,000 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 acquisitions $ — 31,131,000 — $ 31,131,000 Total assets at January 31, 2020 $ 672,336,000 233,221,000 44,385,000 $ 949,942,000

Goodwill (Tables)

Goodwill (Tables)	6 Months Ended
	Jan. 31, 2021
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, 2021: Commercial Solutions Government Solutions Total Balance as of July 31, 2020 $ 255,432,000 75,087,000 $ 330,519,000 Change related to CGC acquisition — 2,222,000 2,222,000 Change related to Solacom Technologies Inc. ("Solacom") 1,052,000 — 1,052,000 Balance as of January 31, 2021 $ 256,484,000 77,309,000 $ 333,793,000

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jan. 31, 2021
Finite-Lived Intangible Assets, Net [Abstract]
Intangible assets with finite lives	Intangible assets with finite lives are as follows: January 31, 2021 Weighted Average Gross Carrying Accumulated Net Carrying Customer relationships 20.4 $ 286,558,000 86,162,000 $ 200,396,000 Technologies 14.0 99,649,000 68,433,000 31,216,000 Trademarks and other 16.6 32,126,000 15,980,000 16,146,000 Total $ 418,333,000 170,575,000 $ 247,758,000 July 31, 2020 Weighted Average Gross Carrying Accumulated Net Carrying Customer relationships 20.4 $ 286,058,000 79,534,000 $ 206,524,000 Technologies 14.0 99,349,000 65,398,000 33,951,000 Trademarks and other 16.6 32,826,000 15,282,000 17,544,000 Total $ 418,233,000 160,214,000 $ 258,019,000
Estimated amortization expense	The estimated amortization expense consists of the following for the fiscal years ending July 31: 2021 $ 20,346,000 2022 19,688,000 2023 19,688,000 2024 19,061,000 2025 18,948,000

General (Details)

General (Details)	6 Months Ended
	Jan. 31, 2021operating_segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	2

Acquisitions (CGC Technology Li

Acquisitions (CGC Technology Limited) (Details) - CGC - USD ($)	Oct. 31, 2020	Jan. 27, 2020	Jan. 31, 2021
Business Acquisition [Line Items]
Aggregate purchase price	$ 23,650,000	$ 23,650,000	$ 23,650,000
Paid in cash	12,075,000	12,075,000	12,075,000
Aggregate purchase price - settled with issuance of common stock	11,575,000	$ 11,575,000	11,575,000
Aggregate purchase price - settled with issuance of common stock (in shares)		323,504
Weighted average stock price (in dollars per share)		$ 35.78
Consideration transferred, net of cash acquired		$ 23,490,000
Cash acquired	$ 160,000	$ 160,000	$ 160,000

Acquisitions (Fair Value of Ass

Acquisitions (Fair Value of Assets Acquired and Liabilities Assumed) (Details) - USD ($)	Oct. 31, 2020	Jan. 27, 2020	Jan. 31, 2021	Jan. 31, 2021	Jul. 31, 2020
Allocation of aggregate purchase price:
Goodwill			$ 333,793,000	$ 333,793,000	$ 330,519,000
Measurement Period Adjustments
Goodwill				2,222,000
CGC
Business Acquisition [Line Items]
Paid in cash	$ 12,075,000	$ 12,075,000	12,075,000
Paid in common stock	11,575,000	11,575,000	11,575,000
Purchase price at fair value	23,650,000	23,650,000	23,650,000
Allocation of aggregate purchase price:
Cash and cash equivalents	160,000	$ 160,000	160,000	160,000
Current assets	5,005,000		5,005,000	5,005,000
Property, plant and equipment	697,000		818,000	818,000
Operating lease assets	924,000		924,000	924,000
Deferred tax assets, non-current	470,000		517,000	517,000
Non-current assets	89,000		89,000	89,000
Contract liabilities	(6,890,000)		(6,890,000)	(6,890,000)
Accrued warranty obligations	(1,000,000)		(1,500,000)	(1,500,000)
Other current liabilities	(3,104,000)		(3,104,000)	(3,104,000)
Non-current liabilities	(1,327,000)		(1,327,000)	(1,327,000)
Net tangible liabilities at fair value	(4,976,000)		(5,308,000)	(5,308,000)
Other intangible liabilities	0		(2,500,000)	(2,500,000)
Deferred tax liabilities	(2,984,000)		(2,558,000)	(2,558,000)
Goodwill	15,810,000		18,116,000	18,116,000
Allocation of aggregate purchase price	23,650,000		23,650,000	23,650,000
Measurement Period Adjustments
Property, plant and equipment			121,000
Deferred tax assets, non-current			47,000
Accrued warranty obligations			(500,000)
Net tangible liabilities at fair value			(332,000)
Other intangible liabilities			(2,500,000)
Deferred tax liabilities			426,000
Goodwill			2,306,000
Allocation of aggregate purchase price			$ 0
Estimated Useful Lives			1 year 6 months
CGC | Technology
Allocation of aggregate purchase price:
Identifiable intangible assets	6,700,000		$ 7,000,000	7,000,000
Measurement Period Adjustments
Identifiable intangible assets			$ 300,000
Estimated Useful Lives			20 years
CGC | Customer relationships
Allocation of aggregate purchase price:
Identifiable intangible assets	8,100,000		$ 7,800,000	7,800,000
Measurement Period Adjustments
Identifiable intangible assets			$ (300,000)
Estimated Useful Lives			19 years
CGC | Trade name
Allocation of aggregate purchase price:
Identifiable intangible assets	$ 1,000,000		$ 1,100,000	$ 1,100,000
Measurement Period Adjustments
Identifiable intangible assets			$ 100,000
Estimated Useful Lives			5 years

Acquisitions (UHP Networks, Inc

Acquisitions (UHP Networks, Inc.) (Details) - UHP - Subsequent Event	Mar. 02, 2021USD ($)$ / sharesshares
Business Acquisition [Line Items]
Initial up-front payment consisting of shares of common stock	$ 24,000,000
Additional payment	5,000,000
Earn-out payment	$ 9,000,000
Aggregate purchase price - settled with issuance of common stock (in shares) | shares	1,026,567
Weighted average stock price (in dollars per share) | $ / shares	$ 28.14

Acquisitions (Acquisition Plan

Acquisitions (Acquisition Plan Expenses) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020
Business Acquisition [Line Items]
Acquisition plan expenses	$ 3,357,000	$ 6,025,000	$ 94,540,000	$ 8,414,000
Incremental interest expense on financing commitment letter			1,178,000
Gilat
Business Acquisition [Line Items]
Payments of acquisition expenses	$ 70,000,000
Gilat
Business Acquisition [Line Items]
Acquisition plan expenses			$ 88,343,000

Revenue Recognition (Sales by G

Revenue Recognition (Sales by Geography and Customer Type (Details) - Net sales	3 Months Ended		6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2019
Geographic Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	100.00%	100.00%	100.00%	100.00%
Geographic Concentration Risk | U.S. government
Concentration Risk [Line Items]
Concentration risk, percentage	44.20%	41.50%	38.80%	41.20%
Geographic Concentration Risk | Domestic
Concentration Risk [Line Items]
Concentration risk, percentage	33.90%	36.60%	37.60%	36.30%
Geographic Concentration Risk | Total United States
Concentration Risk [Line Items]
Concentration risk, percentage	78.10%	78.10%	76.40%	77.50%
Geographic Concentration Risk | International
Concentration Risk [Line Items]
Concentration risk, percentage	21.90%	21.90%	23.60%	22.50%
Customer Concentration Risk | Verizon Communications Inc.
Concentration Risk [Line Items]
Concentration risk, percentage	10.00%				11.10%

Revenue Recognition (Disaggrega

Revenue Recognition (Disaggregation of Revenue) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020
Disaggregation of Revenue [Line Items]
Net sales	$ 161,292,000	$ 161,654,000	$ 296,510,000	$ 331,921,000
Point in time
Disaggregation of Revenue [Line Items]
Net sales	63,670,000	71,686,000	116,372,000	147,194,000
Over time
Disaggregation of Revenue [Line Items]
Net sales	97,622,000	89,968,000	180,138,000	184,727,000
Firm fixed-price
Disaggregation of Revenue [Line Items]
Net sales	125,218,000	133,969,000	238,862,000	277,363,000
Cost reimbursable
Disaggregation of Revenue [Line Items]
Net sales	36,074,000	27,685,000	57,648,000	54,558,000
U.S. government
Disaggregation of Revenue [Line Items]
Net sales	71,344,000	67,089,000	115,234,000	136,610,000
Domestic
Disaggregation of Revenue [Line Items]
Net sales	54,643,000	59,236,000	111,357,000	120,631,000
Total United States
Disaggregation of Revenue [Line Items]
Net sales	125,987,000	126,325,000	226,591,000	257,241,000
International
Disaggregation of Revenue [Line Items]
Net sales	35,305,000	35,329,000	69,919,000	74,680,000
Commercial Solutions
Disaggregation of Revenue [Line Items]
Net sales	87,825,000	96,122,000	169,627,000	190,436,000
Commercial Solutions | Point in time
Disaggregation of Revenue [Line Items]
Net sales	37,135,000	43,011,000	66,806,000	80,734,000
Commercial Solutions | Over time
Disaggregation of Revenue [Line Items]
Net sales	50,690,000	53,111,000	102,821,000	109,702,000
Commercial Solutions | Firm fixed-price
Disaggregation of Revenue [Line Items]
Net sales	87,144,000	95,094,000	168,132,000	187,765,000
Commercial Solutions | Cost reimbursable
Disaggregation of Revenue [Line Items]
Net sales	681,000	1,028,000	1,495,000	2,671,000
Commercial Solutions | U.S. government
Disaggregation of Revenue [Line Items]
Net sales	16,846,000	17,189,000	26,304,000	33,937,000
Commercial Solutions | Domestic
Disaggregation of Revenue [Line Items]
Net sales	47,959,000	54,003,000	97,259,000	107,357,000
Commercial Solutions | Total United States
Disaggregation of Revenue [Line Items]
Net sales	64,805,000	71,192,000	123,563,000	141,294,000
Commercial Solutions | International
Disaggregation of Revenue [Line Items]
Net sales	23,020,000	24,930,000	46,064,000	49,142,000
Government Solutions
Disaggregation of Revenue [Line Items]
Net sales	73,467,000	65,532,000	126,883,000	141,485,000
Government Solutions | Point in time
Disaggregation of Revenue [Line Items]
Net sales	26,535,000	28,675,000	49,566,000	66,460,000
Government Solutions | Over time
Disaggregation of Revenue [Line Items]
Net sales	46,932,000	36,857,000	77,317,000	75,025,000
Government Solutions | Firm fixed-price
Disaggregation of Revenue [Line Items]
Net sales	38,074,000	38,875,000	70,730,000	89,598,000
Government Solutions | Cost reimbursable
Disaggregation of Revenue [Line Items]
Net sales	35,393,000	26,657,000	56,153,000	51,887,000
Government Solutions | U.S. government
Disaggregation of Revenue [Line Items]
Net sales	54,498,000	49,900,000	88,930,000	102,673,000
Government Solutions | Domestic
Disaggregation of Revenue [Line Items]
Net sales	6,684,000	5,233,000	14,098,000	13,274,000
Government Solutions | Total United States
Disaggregation of Revenue [Line Items]
Net sales	61,182,000	55,133,000	103,028,000	115,947,000
Government Solutions | International
Disaggregation of Revenue [Line Items]
Net sales	$ 12,285,000	$ 10,399,000	$ 23,855,000	$ 25,538,000

Revenue Recognition (Narrative)

Revenue Recognition (Narrative) (Details) - USD ($)	6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenue recognized, included in contract liabilities in prior period	$ 24,320,000	$ 26,665,000

Revenue Recognition (Remaining

Revenue Recognition (Remaining Performance Obligations) (Details) - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-02-01	Jan. 31, 2021USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations, amount	$ 659,957,000
Remaining performance obligations, period	24 months

Adoption of Accounting Standa_2

Adoption of Accounting Standards and Updates (Details) - USD ($)	Jan. 31, 2021	Aug. 01, 2020	Jul. 31, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for doubtful accounts	$ 2,102,000		$ 1,769,000
Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for doubtful accounts		$ 215,000

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020
Earnings Per Share [Abstract]
Reduction in weighted average shares as a result of the repurchase of common shares (in shares)			0	0
Weighted average performance shares outstanding during the period that are excluded from EPS calculation	237,000	203,000	235,000	196,000
Numerator:
Net income (loss) for basic calculation	$ 4,205,000	$ 3,495,000	$ (81,635,000)	$ 9,883,000
Numerator for diluted calculation	$ 4,205,000	$ 3,495,000	$ (81,635,000)	$ 9,883,000
Denominator:
Denominator for basic calculation (in shares)	25,337,000	24,659,000	25,321,000	24,607,000
Effect of dilutive securities:
Stock-based awards (in shares)	83,000	399,000	0	297,000
Denominator for diluted calculation (in shares)	25,420,000	25,058,000	25,321,000	24,904,000
Stock-based Awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive equity-classified stock-based awards not included in calculation of diluted earnings per share (in shares)	1,496,000		1,515,000	178,000

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jan. 31, 2021	Jul. 31, 2020	Aug. 01, 2020
Statement [Line Items]
Total accounts receivable	$ 152,030,000	$ 128,585,000
Less allowance for doubtful accounts	2,102,000	1,769,000
Accounts receivable, net	$ 149,928,000	$ 126,816,000
Cumulative Effect, Period of Adoption, Adjustment
Statement [Line Items]
Less allowance for doubtful accounts			$ 215,000
Accounts Receivable | Customer Concentration Risk | U.S. government
Statement [Line Items]
Concentration risk, percentage	32.50%	31.00%
Accounts Receivable | Customer Concentration Risk | Verizon
Statement [Line Items]
Concentration risk, percentage	12.70%
Billed Receivables | Commercial and International Customers
Statement [Line Items]
Total accounts receivable	$ 77,551,000	$ 67,109,000
Billed Receivables | U.S. Government and Its Agencies
Statement [Line Items]
Total accounts receivable	43,241,000	32,870,000
Unbilled Receivables | Commercial and International Customers
Statement [Line Items]
Total accounts receivable	25,137,000	21,588,000
Unbilled Receivables | U.S. Government and Its Agencies
Statement [Line Items]
Total accounts receivable	$ 6,101,000	$ 7,018,000

Inventories (Details)

Inventories (Details) - USD ($)	Jan. 31, 2021	Jul. 31, 2020
Inventory Disclosure [Abstract]
Raw materials and components	$ 62,194,000	$ 59,175,000
Work-in-process and finished goods	39,569,000	42,203,000
Total inventories	101,763,000	101,378,000
Less reserve for excess and obsolete inventories	20,133,000	19,076,000
Inventories, net	81,630,000	82,302,000
Inventory directly related to long-term contracts	5,535,000	7,215,000
Inventory related to contracts from third party commercial customers who outsource their manufacturing to us	$ 1,597,000	$ 1,387,000

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Components) (Details) - USD ($)	Jan. 31, 2021	Jul. 31, 2020	Jan. 31, 2020	Jul. 31, 2019
Payables and Accruals [Abstract]
Accrued wages and benefits	$ 26,623,000	$ 20,857,000
Accrued contract costs	13,240,000	15,306,000
Accrued warranty obligations	16,674,000	15,200,000	$ 16,728,000	$ 15,968,000
Accrued legal costs	2,986,000	2,539,000
Accrued commissions and royalties	5,225,000	4,621,000
Accrued acquisition plan expenses	3,376,000	7,014,000
Other	11,061,000	19,624,000
Accrued expenses and other current liabilities	$ 79,185,000	$ 85,161,000

Accrued Expenses and Other Cu_4

Accrued Expenses and Other Current Liabilities (Narrative) (Details)	6 Months Ended
	Jan. 31, 2021
Payables and Accruals [Abstract]
Minimum coverage period of product warranty from the date of shipment	1 year

Accrued Expenses and Other Cu_5

Accrued Expenses and Other Current Liabilities (Product Warranty Rollforward) (Details) - USD ($)	6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
Changes in Product Warranty Liability
Balance at beginning of period	$ 15,200,000	$ 15,968,000
Provision for warranty obligations	2,329,000	1,937,000
Additions (in connection with acquisitions)	500,000	1,000,000
Charges incurred	(1,355,000)	(2,479,000)
Warranty settlement and reclass	0	302,000
Balance at end of period	$ 16,674,000	$ 16,728,000

Credit Facility (Details)

Credit Facility (Details) - Credit Facility	Oct. 31, 2018	Jan. 31, 2021USD ($)	Jan. 31, 2020USD ($)	Jan. 31, 2021USD ($)	Jan. 31, 2020USD ($)
Line of Credit Facility [Line Items]
Accordion feature		$ 250,000,000		$ 250,000,000
Triggering event debt issuance amount		5,000,000		$ 5,000,000
Triggering event period				91 days
Credit facility amount outstanding		208,000,000		$ 208,000,000
Outstanding standby letters of credit at period end		2,991,000		2,991,000
Outstanding balance during period, minimum				125,000,000
Outstanding balance during period, maximum				217,000,000
Debt issuance costs, net		2,023,000		2,023,000
Interest expense related to credit facility		$ 1,414,000	$ 1,572,000	$ 2,525,000	$ 3,325,000
Weighted average interest rate		2.73%	4.33%	2.71%	4.51%
Maximum Secured Leverage Ratio	3.75			3.75
Maximum Total Leverage Ratio	4.50
Minimum Interest Expense Coverage Ratio	3.25			3.25
Actual Secured Leverage Ratio				3
Actual Interest Expense Coverage Ratio				12.45
Adjusted LIBO Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate				1.00%
Federal Funds Effective Swap Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate				0.50%
Secured Credit Facility
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity		$ 550,000,000		$ 550,000,000
Revolving Loan Facility
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity		300,000,000		300,000,000
Letter of Credit
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity		35,000,000		35,000,000
Swingline Loan
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity		$ 25,000,000		$ 25,000,000

Leases (Lease Cost and Addition

Leases (Lease Cost and Additional Information) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020
Leases [Abstract]
Amortization of ROU assets	$ 16,000	$ 44,000	$ 28,000	$ 152,000
Interest on lease liabilities	1,000	1,000	2,000	3,000
Operating lease expense	2,861,000	2,699,000	5,349,000	5,336,000
Short-term lease expense	255,000	878,000	502,000	1,741,000
Variable lease expense	1,190,000	1,016,000	2,154,000	2,009,000
Sublease income	(16,000)	0	(33,000)	0
Total lease expense	$ 4,307,000	$ 4,638,000	8,002,000	9,241,000
Operating leases - Operating cash outflows			5,050,000	5,725,000
Finance leases - Operating cash outflows			2,000	3,000
Finance leases - Financing cash outflows			28,000	300,000
ROU assets obtained in the exchange for lease liabilities (non-cash): operating leases			$ 25,663,000	$ 1,823,000

Leases (Lease Liabilities) (Det

Leases (Lease Liabilities) (Details)	Jan. 31, 2021USD ($)
Operating
Remainder of fiscal 2021	$ 5,355,000
Fiscal 2022	10,063,000
Fiscal 2023	8,502,000
Fiscal 2024	7,159,000
Fiscal 2025	6,531,000
Thereafter	25,128,000
Total future undiscounted cash flows	62,738,000
Less: Present value discount	8,708,000
Lease liabilities	$ 54,030,000
Weighted-average remaining lease terms (in years)	8 years 9 months
Weighted-average discount rate	3.56%
Finance
Remainder of fiscal 2021	$ 16,000
Fiscal 2022	13,000
Fiscal 2023	3,000
Fiscal 2024	0
Fiscal 2025	0
Thereafter	0
Total future undiscounted cash flows	32,000
Less: Present value discount	3,000
Lease liabilities	$ 29,000
Weighted-average remaining lease terms (in years)	1 year 5 months 1 day
Weighted-average discount rate	6.02%
Total
Remainder of fiscal 2021	$ 5,371,000
Fiscal 2022	10,076,000
Fiscal 2023	8,505,000
Fiscal 2024	7,159,000
Fiscal 2025	6,531,000
Thereafter	25,128,000
Total future undiscounted cash flows	62,770,000
Less: Present value discount	8,711,000
Lease liabilities	$ 54,059,000

Leases (Narrative) (Details)

Leases (Narrative) (Details) - USD ($)	6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Rent	$ 5,355,000
Chandler, Arizona
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease, contract term	15 years
United Kingdom
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Finance lease, contract term	10 years
Executive Chairman
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Related party lease payments made	$ 329,000	$ 322,000
Rent	$ 665,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Jan. 31, 2021	Jul. 31, 2020
Income Tax Contingency [Line Items]
Unrecognized tax benefits, including interest	$ 8,727,000	$ 8,345,000
Interest accrued relating to income taxes	125,000	75,000
Unrecognized tax benefits that would positively impact our effective tax rate, if recognized	8,009,000	7,700,000
Non-current income taxes payable
Income Tax Contingency [Line Items]
Unrecognized tax benefits, including interest	2,286,000	1,963,000
Non-current deferred tax assets
Income Tax Contingency [Line Items]
Unrecognized tax benefits, including interest	$ 6,441,000	$ 6,382,000

Stock-Based Compensation (Overv

Stock-Based Compensation (Overview) (Details) - shares	6 Months Ended
	Jan. 31, 2021	Oct. 31, 2020	Jul. 31, 2020
Stock options
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of stock-based awards outstanding at period end (in shares)	1,331,835	1,344,635	1,422,025
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)	9,395,629
Aggregate number of stock based awards expired and canceled (in shares)	4,410,781
Aggregate number of stock-based awards exercised (in shares)	6,929,904
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of total stock-based awards outstanding (in shares)	2,465,725
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 (In Shares)
Number of stock-based awards outstanding at period end (in shares)	1,331,835
2000 Stock Incentive Plan | Performance shares
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of stock-based awards outstanding at period end (in shares)	252,349
2000 Stock Incentive Plan | RSUs and restricted stock
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of stock-based awards outstanding at period end (in shares)	594,019
2000 Stock Incentive Plan | Share units
Stock-Based Awards Outstanding By Award Type (In Shares)
Number of stock-based awards outstanding at period end (in shares)	287,522
2001 Employee Stock Purchase Plan | ESPP
2001 Employee Stock Purchase Plan
Total number of common shares reserved for issuance under employee stock purchase plan (in shares)	1,050,000
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)	871,131

Stock-Based Compensation (Expen

Stock-Based Compensation (Expenses) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020	Oct. 31, 2020	Jul. 31, 2020
Stock-based Compensation Expenses
Stock-based compensation expense (benefit) before income tax benefit	$ 1,287,000	$ 1,238,000	$ 1,986,000	$ 2,117,000
Estimated Income tax benefit	(280,000)	(271,000)	(424,000)	(460,000)
Net stock-based compensation expense	1,007,000	967,000	1,562,000	1,657,000
Total remaining unrecognized compensation cost related to the unvested stock-based awards	12,736,000		12,736,000
Estimated forfeitures related to unvested stock-based awards	1,103,000		$ 1,103,000
Weighted average number of years net compensation cost is expected to be recognized over			3 years 3 months 18 days
Stock-based compensation capitalized and included in ending inventory	48,000		$ 48,000			$ 48,000
Stock options
Stock-based Compensation Expenses
Stock-based compensation expense (benefit) before income tax benefit	$ 97,000	82,000	$ 217,000	164,000
Number of stock-based awards outstanding at period end (in shares)	1,331,835		1,331,835		1,344,635	1,422,025
Performance shares
Stock-based Compensation Expenses
Stock-based compensation expense (benefit) before income tax benefit	$ 443,000	421,000	$ 665,000	773,000
RSUs and restricted stock
Stock-based Compensation Expenses
Stock-based compensation expense (benefit) before income tax benefit	699,000	675,000	1,621,000	1,373,000
ESPP
Stock-based Compensation Expenses
Stock-based compensation expense (benefit) before income tax benefit	48,000	60,000	$ 99,000	117,000
Discount offered to employees participating in the ESPP as a percentage of market price			15.00%
Share units
Stock-based Compensation Expenses
Stock-based compensation expense (benefit) before income tax benefit	$ 0	0	$ (616,000)	(310,000)
2000 Stock Incentive Plan | Stock options
Stock-based Compensation Expenses
Number of stock-based awards outstanding at period end (in shares)	1,331,835		1,331,835
2000 Stock Incentive Plan | Stock appreciation rights (SARs)
Stock-based Compensation Expenses
Number of stock-based awards outstanding at period end (in shares)	0		0			0
Cost of sales
Stock-based Compensation Expenses
Stock-based compensation expense (benefit) before income tax benefit	$ 59,000	60,000	$ 132,000	119,000
Selling, general and administrative expenses
Stock-based Compensation Expenses
Stock-based compensation expense (benefit) before income tax benefit	1,158,000	1,094,000	1,700,000	1,837,000
Research and development expenses
Stock-based Compensation Expenses
Stock-based compensation expense (benefit) before income tax benefit	$ 70,000	$ 84,000	$ 154,000	$ 161,000

Stock-Based Compensation (Stock

Stock-Based Compensation (Stock Options) (Details) - Stock options - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2021	Oct. 31, 2020	Jan. 31, 2021
Awards (In Shares)
Outstanding, Beginning Balance (in shares)	1,344,635	1,422,025	1,422,025
Expired/canceled (in shares)	(12,800)	(77,390)
Outstanding, Ending Balance (in shares)	1,331,835	1,344,635	1,331,835
Exercisable, Ending Balance (in shares)	1,003,835		1,003,835
Vested and Expected to Vest, Ending Balance (in shares)	1,319,141		1,319,141
Weighted Average Exercise Price (Per Share)
Outstanding, Beginning Balance (in dollars per share)	$ 25.95	$ 26.17	$ 26.17
Expired/canceled (in dollars per share)	25.86	29.90
Outstanding, Ending Balance (in dollars per share)	25.96	$ 25.95	25.96
Exercisable, Ending Balance (in dollars per share)	28.58		28.58
Vested and Expected to Vest, Ending Balance (in dollars per share)	$ 26.03		$ 26.03
Weighted Average Remaining Contractual Term (Years)
Outstanding, Ending Balance			4 years 2 months 4 days
Exercisable, Ending Balance			2 years 6 months 3 days
Vested And Expected To Vest, Ending Balance			4 years 1 month 17 days
Aggregated Intrinsic Value
Outstanding, Ending Balance	$ 1,121,000		$ 1,121,000
Exercisable, Ending Balance	1,000		1,000
Vested and Expected to Vest, Ending Balance	$ 1,078,000		$ 1,078,000
Additional Disclosures
Exercise price, lower range limit (in dollars per share)			$ 17.88
Exercise price, upper range limit (in dollars per share)			$ 33.94
Minimum
Additional Disclosures
Contractual term (in years)			5 years
Maximum
Additional Disclosures
Contractual term (in years)			10 years
Tranche One
Additional Disclosures
Vesting period (in years)			3 years
Tranche Two
Additional Disclosures
Vesting period (in years)			5 years

Stock-Based Compensation (Perfo

Stock-Based Compensation (Performance Shares, RSUs, Restricted Stock and Share Unit Awards) (Details)	Jul. 31, 2017	Jan. 31, 2021USD ($)$ / sharesshares	Oct. 31, 2020$ / sharesshares	Jan. 31, 2020USD ($)	Jan. 31, 2021USD ($)$ / sharesshares	Jan. 31, 2020USD ($)	Jul. 31, 2019	Jul. 31, 2020USD ($)
Dividend Equivalents [Abstract]
Accrued during the period		$ 49,000		$ 57,000	$ 191,000	$ 113,000
Carrying value at period end		483,311,000			483,311,000			$ 380,348,000
Income tax (expense) benefit from settlement of stock-based awards		$ (8,000)		(141,000)	$ (207,000)	471,000
Performance Shares, RSUs, Restricted Stock and Share Units
Awards (In Shares)
Outstanding, Beginning Balance (in shares) | shares		1,141,645	999,574		999,574
Granted (in shares) | shares			383,337
Settled (in shares) | shares		(526)	(176,051)
Forfeited (in shares) | shares		(7,229)	(65,215)
Outstanding, Ending Balance (in shares) | shares		1,133,890	1,141,645		1,133,890
Vested, Ending Balance (in shares) | shares		396,254			396,254
Vested and Expected to Vest, Ending Balance (in shares) | shares		1,085,777			1,085,777
Weighted Average Grant Date Fair Value
Outstanding, Beginning Balance (in dollars per share) | $ / shares		$ 20.03	$ 21.15		$ 21.15
Granted (in dollars per share) | $ / shares			16.67
Settled (in dollars per share) | $ / shares		11.40	20.47
Forfeited (in dollars per share) | $ / shares		20.15	16.16
Outstanding, Ending Balance (in dollars per share) | $ / shares		20.04	$ 20.03		20.04
Vested, Ending Balance (in dollars per share) | $ / shares		16.61			16.61
Vested and Expected to Vest, Ending Balance (in dollars per share) | $ / shares		$ 19.98			$ 19.98
Aggregate Intrinsic Value
Outstanding, Ending Balance		$ 24,197,000			$ 24,197,000
Vested, Ending Balance					8,456,000
Vested and Expected to Vest, Ending Balance		23,170,000			23,170,000
Additional Disclosures
Total intrinsic value relating to fully vested stock-based awards converted during the period		$ 9,000		$ 19,000	$ 2,905,000	$ 5,825,000
Performance shares | Employees | Granted since fiscal 2014
Additional Disclosures
Performance period (in years)					3 years
RSUs and restricted stock | Employees
Additional Disclosures
Vesting period (in years)					5 years
Common stock, conversion ratio (in shares)		1			1
RSUs and restricted stock | Non-Employee Director
Additional Disclosures
Vesting period (in years)					5 years		3 years
Common stock, conversion ratio (in shares)							1
Share units
Additional Disclosures
Common stock, conversion ratio (in shares)	1
Conversion period of vested share units	1 year
Number of units settled to date (in shares) | shares		672,085			672,085
Dividend equivalents
Dividend Equivalents [Abstract]
Accrued during the period		$ 49,000			$ 191,000
Paid during the period		1,000			276,000
Carrying value at period end		$ 698,000			$ 698,000			$ 783,000

Segment Information (Details)

Segment Information (Details)	3 Months Ended		6 Months Ended
	Jan. 31, 2021USD ($)ft²	Jan. 31, 2020USD ($)	Jan. 31, 2021USD ($)ft²	Jan. 31, 2020USD ($)	Jul. 31, 2020USD ($)
Segment Reporting Information, Profit (Loss)
Net sales	$ 161,292,000	$ 161,654,000	$ 296,510,000	$ 331,921,000
Operating income (loss)	5,402,000	6,234,000	(80,314,000)	15,494,000
Net income (loss)	4,205,000	3,495,000	(81,635,000)	9,883,000
(Benefit from) provision for income taxes	(155,000)	1,117,000	(2,394,000)	2,262,000
Interest (income) and other	(66,000)	6,000	0	(71,000)
Interest expense	1,418,000	1,616,000	3,715,000	3,420,000
Amortization of stock-based compensation	1,287,000	1,238,000	1,986,000	2,117,000
Amortization of intangibles	4,795,000	5,229,000	10,361,000	10,435,000
Depreciation	2,457,000	2,721,000	5,009,000	5,372,000
Estimated contract settlement costs		(262,000)		(32,000)
Acquisition plan expenses	3,357,000	6,025,000	94,540,000	8,414,000
Restructuring costs	601,000	6,025,000	601,000
COVID-19 related costs	160,000		160,000
Adjusted EBITDA	18,059,000	21,185,000	32,343,000	41,800,000
Purchases of property, plant and equipment	2,796,000	1,258,000	3,686,000	2,508,000
Long-lived assets acquired in connection with acquisitions		31,131,000		31,131,000
Total assets	$ 946,595,000	949,942,000	946,595,000	949,942,000	$ 929,647,000
Incremental interest expense on financing commitment letter			$ 1,178,000
Chandler, Arizona
Segment Reporting Information, Profit (Loss)
Area of property (in sq ft) | ft²	146,000		146,000
Commercial Solutions
Segment Reporting Information, Profit (Loss)
Net sales	$ 87,825,000	96,122,000	$ 169,627,000	190,436,000
Government Solutions
Segment Reporting Information, Profit (Loss)
Net sales	73,467,000	65,532,000	126,883,000	141,485,000
Operating Segments | Commercial Solutions
Segment Reporting Information, Profit (Loss)
Net sales	87,825,000	96,122,000	169,627,000	190,436,000
Operating income (loss)	9,371,000	12,619,000	18,121,000	22,460,000
Net income (loss)	9,283,000	12,702,000	17,598,000	22,569,000
(Benefit from) provision for income taxes	217,000	(112,000)	556,000	(99,000)
Interest (income) and other	(129,000)	20,000	(33,000)	(27,000)
Interest expense	0	9,000	0	17,000
Amortization of stock-based compensation	0	0	0	0
Amortization of intangibles	4,286,000	4,362,000	8,573,000	8,724,000
Depreciation	1,934,000	2,183,000	3,930,000	4,379,000
Estimated contract settlement costs		(262,000)		(32,000)
Acquisition plan expenses	0		(1,052,000)	0
Restructuring costs	601,000	0	601,000
COVID-19 related costs	0		0
Adjusted EBITDA	16,192,000	18,902,000	30,173,000	35,531,000
Purchases of property, plant and equipment	1,575,000	915,000	1,964,000	1,915,000
Long-lived assets acquired in connection with acquisitions		0		0
Total assets	672,209,000	672,336,000	672,209,000	672,336,000
Operating Segments | Government Solutions
Segment Reporting Information, Profit (Loss)
Net sales	73,467,000	65,532,000	126,883,000	141,485,000
Operating income (loss)	5,460,000	5,003,000	8,045,000	12,086,000
Net income (loss)	5,695,000	5,016,000	8,386,000	12,111,000
(Benefit from) provision for income taxes	(286,000)	0	(412,000)	0
Interest (income) and other	47,000	(13,000)	7,000	(26,000)
Interest expense	4,000	0	64,000	1,000
Amortization of stock-based compensation	0	0	0	0
Amortization of intangibles	509,000	867,000	1,788,000	1,711,000
Depreciation	443,000	312,000	846,000	625,000
Estimated contract settlement costs		0		0
Acquisition plan expenses	0		0	0
Restructuring costs	0	0	0
COVID-19 related costs	160,000		160,000
Adjusted EBITDA	6,572,000	6,182,000	10,839,000	14,422,000
Purchases of property, plant and equipment	1,221,000	201,000	1,642,000	425,000
Long-lived assets acquired in connection with acquisitions		31,131,000		31,131,000
Total assets	240,618,000	233,221,000	240,618,000	233,221,000
Unallocated
Segment Reporting Information, Profit (Loss)
Net sales	0	0	0	0
Operating income (loss)	(9,429,000)	(11,388,000)	(106,480,000)	(19,052,000)
Net income (loss)	(10,773,000)	(14,223,000)	(107,619,000)	(24,797,000)
(Benefit from) provision for income taxes	(86,000)	1,229,000	(2,538,000)	2,361,000
Interest (income) and other	16,000	(1,000)	26,000	(18,000)
Interest expense	1,414,000	1,607,000	3,651,000	3,402,000
Amortization of stock-based compensation	1,287,000	1,238,000		2,117,000
Amortization of intangibles	0	0	0	0
Depreciation	80,000	226,000	233,000	368,000
Estimated contract settlement costs		0		0
Acquisition plan expenses	3,357,000		95,592,000	8,414,000
Restructuring costs	0	6,025,000
COVID-19 related costs	0		0
Adjusted EBITDA	(4,705,000)	(3,899,000)	(8,669,000)	(8,153,000)
Purchases of property, plant and equipment	0	142,000	80,000	168,000
Long-lived assets acquired in connection with acquisitions		0		0
Total assets	33,768,000	44,385,000	33,768,000	44,385,000
Intersegment Eliminations | Commercial Solutions
Segment Reporting Information, Profit (Loss)
Net sales	$ 944,000	$ 1,862,000	$ 1,795,000	$ 3,761,000

Goodwill (Details)

Goodwill (Details)	6 Months Ended
	Jan. 31, 2021USD ($)operating_segment	Aug. 01, 2020$ / shares
Goodwill [Roll Forward]
Balance as of July 31, 2020	$ 330,519,000
Change related to CGC acquisition	2,222,000
Change related to Solacom Technologies Inc. ("Solacom")	1,052,000
Balance as of January 31, 2021	$ 333,793,000
Number of operating segments | operating_segment	2
Common Stock
Goodwill [Roll Forward]
Share price (in dollars per share) | $ / shares		$ 16.42
Commercial Solutions
Goodwill [Roll Forward]
Balance as of July 31, 2020	$ 255,432,000
Change related to CGC acquisition	0
Change related to Solacom Technologies Inc. ("Solacom")	1,052,000
Balance as of January 31, 2021	256,484,000
Percentage of fair value in excess of carrying amount for reporting unit		8.40%
Government Solutions
Goodwill [Roll Forward]
Balance as of July 31, 2020	75,087,000
Change related to CGC acquisition	2,222,000
Change related to Solacom Technologies Inc. ("Solacom")	0
Balance as of January 31, 2021	$ 77,309,000
Percentage of fair value in excess of carrying amount for reporting unit		78.00%

Intangible Assets (Intangible A

Intangible Assets (Intangible Assets with Finite Lives) (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020	Jul. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 418,333,000		$ 418,333,000		$ 418,233,000
Accumulated Amortization	170,575,000		170,575,000		160,214,000
Net Carrying Amount	247,758,000		247,758,000		$ 258,019,000
Amortization of intangibles	4,795,000	$ 5,229,000	$ 10,361,000	$ 10,435,000
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period			20 years 4 months 24 days		20 years 4 months 24 days
Gross Carrying Amount	286,558,000		$ 286,558,000		$ 286,058,000
Accumulated Amortization	86,162,000		86,162,000		79,534,000
Net Carrying Amount	200,396,000		$ 200,396,000		$ 206,524,000
Technologies
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period			14 years		14 years
Gross Carrying Amount	99,649,000		$ 99,649,000		$ 99,349,000
Accumulated Amortization	68,433,000		68,433,000		65,398,000
Net Carrying Amount	31,216,000		$ 31,216,000		$ 33,951,000
Trademarks and other
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period			16 years 7 months 6 days		16 years 7 months 6 days
Gross Carrying Amount	32,126,000		$ 32,126,000		$ 32,826,000
Accumulated Amortization	15,980,000		15,980,000		15,282,000
Net Carrying Amount	$ 16,146,000		$ 16,146,000		$ 17,544,000

Intangible Assets (Estimated Am

Intangible Assets (Estimated Amortization Expense) (Details)	Jan. 31, 2021USD ($)
Finite-Lived Intangible Assets, Net [Abstract]
2021	$ 20,346,000
2022	19,688,000
2023	19,688,000
2024	19,061,000
2025	$ 18,948,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	May 21, 2021	Mar. 11, 2021	Feb. 19, 2021	Oct. 27, 2020	Jan. 31, 2021	Jan. 31, 2020	Mar. 03, 2021	Dec. 09, 2020	Sep. 29, 2020
Class of Stock [Line Items]
Shelf registration authorized amount					$ 400,000,000
Stock Repurchase Program
Maximum amount authorized by the board of directors for the repurchase of shares of the company's common stock									$ 100,000,000
Shares acquired (in shares)					0	0
Dividends
Dividends declared (in dollars per share)								$ 0.10	$ 0.10
Dividends paid (in dollars per share)				$ 0.10
Scenario, Forecast
Dividends
Dividends paid (in dollars per share)	$ 0.10
Subsequent Event
Class of Stock [Line Items]
Shares issued under the shelf registration statement		1,026,567
Dividends
Dividends declared (in dollars per share)		$ 0.10
Dividends paid (in dollars per share)			$ 0.10
Subsequent Event | Selling Stockholder
Class of Stock [Line Items]
Shelf registration authorized shares							1,381,567
Shares in lieu of cash upon termination of certain escrow arrangements							712,439
Shares issued under the shelf registration statement		357,439

Legal Proceedings and Other M_2

Legal Proceedings and Other Matters (Details) - Other Matters	1 Months Ended
	May 31, 2018USD ($)transaction
Loss Contingencies [Line Items]
Approximate number of transactions audited by the Office of Export Enforcement relating to international shipments by Xicom Technologies, Inc.	7,800
Number of transactions that may not have been fully in compliance with the Export Administrative Regulations, based on the Company's self assessment of audited transactions	6
Aggregate value of international shipments that man not have been fully in compliance with Export Administration Regulations (less than) | $	$ 230,000

Uncategorized Items - cmtl-2021

Label	Element	Value
Cumulative Effect, Period of Adoption, Adjustment [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	$ (215,000)
Cumulative Effect, Period of Adoption, Adjustment [Member] | Retained Earnings [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	$ (215,000)