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Segment Information | 9 Months Ended
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Apr. 30, 2012
Segment Information [Abstract] |
Segment Information | (16) Segment Information Reportable operating segments are determined based on Comtech's management approach. The management approach, as defined by accounting standards which have been codified into FASB ASC 280, "Segment Reporting," is based on the way that the chief operating decision-maker organizes the segments within an enterprise for making decisions about resources to be allocated and assessing their performance. Our chief operating decision-maker is our President and Chief Executive Officer. While our results of operations are primarily reviewed on a consolidated basis, the chief operating decision-maker also manages the enterprise in three operating segments: (i) telecommunications transmission, (ii) RF microwave amplifiers, and (iii) mobile data communications. Telecommunications transmission products include satellite earth station products (such as analog and digital modems, frequency converters, power amplifiers, transceivers and voice gateways) and over-the-horizon microwave communications products and systems (such as digital troposcatter modems). RF microwave amplifier products include traveling wave tube amplifiers and solid-state, high-power broadband amplifier products that use the microwave and radio frequency spectrums. Mobile data communications products include satellite-based mobile location tracking and messaging hardware (such as mobile satellite transceivers and third-party produced ruggedized computers) and related services and the design and production of microsatellites. Corporate management defines and reviews segment profitability based on the same allocation methodology as presented in the segment data tables below:
| Three months ended April 30, 2012
| Telecommunications Transmission | RF Microwave Amplifiers | Mobile Data Communications | Unallocated | Total
Net sales | $ 48,044,000 | 28,111,000 | 23,638,000 | - | $ 99,793,000
Operating income (loss) | 8,463,000 | 2,587,000 | 2,638,000 | (3,122,000) | 10,566,000
Interest income and other | 15,000 | 9,000 | 7,000 | 339,000 | 370,000
Interest expense | 163,000 | - | - | 2,029,000 | 2,192,000
Depreciation and amortization | 2,530,000 | 1,121,000 | 366,000 | 856,000 | 4,873,000
Expenditures for long-lived assets, including intangibles | 1,581,000 | 155,000 | 71,000 | - | 1,807,000
Total assets at April 30, 2012 | 244,208,000 | 102,816,000 | 37,203,000 | 362,133,000 | 746,360,000
| Three months ended April 30, 2011
| Telecommunications Transmission | RF Microwave Amplifiers | Mobile Data Communications | Unallocated | Total
Net sales | $ 62,443,000 | 23,050,000 | 45,588,000 | - | $ 131,081,000
Operating income (loss) | 15,447,000 | 1,197,000 | 9,127,000 | (3,853,000) | 21,918,000
Interest income and other (expense) | 12,000 | (3,000) | 9,000 | 539,000 | 557,000
Interest expense | 159,000 | - | - | 1,976,000 | 2,135,000
Depreciation and amortization | 2,831,000 | 1,140,000 | 1,874,000 | 1,178,000 | 7,023,000
Expenditures for long-lived assets, including intangibles | 1,037,000 | 241,000 | 140,000 | - | 1,418,000
Total assets at April 30, 2011 | 257,720,000 | 102,754,000 | 28,587,000 | 590,473,000 | 979,534,000
| Nine months ended April 30, 2012
| Telecommunications Transmission | RF Microwave Amplifiers | Mobile Data Communications | Unallocated | Total
Net sales | $ 156,168,000 | 71,661,000 | 84,466,000 | - | $ 312,295,000
Operating income (loss) | 29,816,000 | 4,105,000 | 16,409,000 | (13,351,000) | 36,979,000
Interest income and other | 35,000 | 3,000 | 23,000 | 1,239,000 | 1,300,000
Interest expense | 495,000 | - | - | 6,026,000 | 6,521,000
Depreciation and amortization | 7,604,000 | 3,325,000 | 1,183,000 | 2,862,000 | 14,974,000
Expenditures for long-lived assets, including intangibles | 3,651,000 | 630,000 | 186,000 | - | 4,467,000
Total assets at April 30, 2012 | 244,208,000 | 102,816,000 | 37,203,000 | 362,133,000 | 746,360,000
| Nine months ended April 30, 2011
| Telecommunications Transmission | RF Microwave Amplifiers | Mobile Data Communications | Unallocated | Total
Net sales | $ 173,852,000 | 69,739,000 | 228,461,000 | - | $ 472,052,000
Operating income (loss) | 39,217,000 | 2,241,000 | 48,510,000 | (2,705,000) | 87,263,000
Interest income and other (expense) | 99,000 | (5,000) | 33,000 | 1,750,000 | 1,877,000
Interest expense | 399,000 | - | - | 5,889,000 | 6,288,000
Depreciation and amortization | 8,483,000 | 3,383,000 | 4,357,000 | 4,170,000 | 20,393,000
Expenditures for long-lived assets, including intangibles | 8,909,000 | 547,000 | 768,000 | 47,000 | 10,271,000
Total assets at April 30, 2011 | 257,720,000 | 102,754,000 | 28,587,000 | 590,473,000 | 979,534,000
Unallocated operating income for the nine months ended April 30, 2012 included $2,638,000 of costs related to a contested proxy solicitation in connection with our fiscal 2011 annual meeting of stockholders. This contested proxy solicitation was initiated by a third party who publicly announced, on November 18, 2011, that it would not proceed with its proxy solicitation. There was no agreement with, consideration paid to, or any accommodation granted to this third party by us. Unallocated operating income for the nine months ended April 30, 2011 includes the receipt of a net termination fee of $12,500,000 related to a Termination and Release Agreement dated September 7, 2010, by which we and CPI International, Inc. ("CPI") terminated a previously announced Merger Agreement dated May 8, 2010. There was no such benefit recorded for the nine months ended April 30, 2012. Unallocated expenses result from such corporate expenses as legal, accounting and executive compensation. In addition, for the three and nine months ended April 30, 2012, unallocated expenses include $809,000 and $2,718,000, respectively, of stock-based compensation expense and for the three and nine months ended April 30, 2011, unallocated expenses include $1,118,000 and $3,977,000, respectively, of stock-based compensation expense. Interest expense (which includes amortization of deferred financing costs) associated with our convertible senior notes and our Credit Facility is not allocated to the operating segments. Depreciation and amortization includes amortization of stock-based compensation. Unallocated assets consist principally of cash, deferred financing costs and deferred tax assets. Substantially all of our long-lived assets are located in the U.S. For the three months ended April 30, 2012 and 2011, intersegment sales by the telecommunications transmission segment to the RF microwave amplifiers segment were $1,333,000 and $729,000, respectively. Intersegment sales for the nine months ended April 30, 2012 and 2011 by the telecommunications transmission segment to the RF microwave amplifiers segment were $3,032,000 and $2,591,000, respectively. Intersegment sales for the three months ended April 30, 2012 and 2011 by the telecommunications transmission segment to the mobile data communications segment were $1,047,000 and $5,976,000, respectively. For the nine months ended April 30, 2012 and 2011, intersegment sales by the telecommunications transmission segment to the mobile data communications segment were $5,937,000 and $20,285,000, respectively. Intersegment sales for the three months ended April 30, 2012 and 2011 by the RF microwave amplifiers segment to the telecommunications transmission segment were $34,000 and $1,000, respectively. Intersegment sales for the nine months ended April 30, 2012 and 2011 by the RF microwave amplifiers segment to the telecommunications transmission segment were $119,000 and $32,000, respectively. All intersegment sales have been eliminated from the tables above.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 131 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 + Details
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