XML 48 R53.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Segment Information (Details) (USD $) | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Apr. 30, 2012 segment | Apr. 30, 2011 | Apr. 30, 2012 segment | Apr. 30, 2011 | Jul. 31, 2011 segment
Number of reportable operating segments | 3 |  | 3 |  | 3
Net sales | $ 99,793,000 | $ 131,081,000 | $ 312,295,000 | $ 472,052,000 |
Operating Income (loss) | 10,566,000 | 21,918,000 | 36,979,000 | 87,263,000 |
Interest income and other (expense) | 370,000 | 557,000 | 1,300,000 | 1,877,000 |
Interest expense | 2,192,000 | 2,135,000 | 6,521,000 | 6,288,000 |
Depreciation and amortization | 4,873,000 | 7,023,000 | 14,974,000 | 20,393,000 |
Expenditure for long-lived assets, including intangibles | 1,807,000 | 1,418,000 | 4,467,000 | 10,271,000 |
Total assets | 746,360,000 | 979,534,000 | 746,360,000 | 979,534,000 | 937,509,000
Costs related to a contested proxy solicitation |  |  | 2,638,000 |  |
Merger termination fee, net | 0 | 0 | 0 | 12,500,000 |
Amortization of stock-based compensation | 809,000 | 1,118,000 | 2,718,000 | 3,977,000 |
Telecommunications Transmission Segment [Member] |  |  |  |  |
Net sales | 48,044,000 | 62,443,000 | 156,168,000 | 173,852,000 |
Operating Income (loss) | 8,463,000 | 15,447,000 | 29,816,000 | 39,217,000 |
Interest income and other (expense) | 15,000 | 12,000 | 35,000 | 99,000 |
Interest expense | 163,000 | 159,000 | 495,000 | 399,000 |
Depreciation and amortization | 2,530,000 | 2,831,000 | 7,604,000 | 8,483,000 |
Expenditure for long-lived assets, including intangibles | 1,581,000 | 1,037,000 | 3,651,000 | 8,909,000 |
Total assets | 244,208,000 | 257,720,000 | 244,208,000 | 257,720,000 |
RF Microwave Amplifiers Segment [Member] |  |  |  |  |
Net sales | 28,111,000 | 23,050,000 | 71,661,000 | 69,739,000 |
Operating Income (loss) | 2,587,000 | 1,197,000 | 4,105,000 | 2,241,000 |
Interest income and other (expense) | 9,000 | (3,000) | 3,000 | (5,000) |
Interest expense | 0 | 0 | 0 | 0 |
Depreciation and amortization | 1,121,000 | 1,140,000 | 3,325,000 | 3,383,000 |
Expenditure for long-lived assets, including intangibles | 155,000 | 241,000 | 630,000 | 547,000 |
Total assets | 102,816,000 | 102,754,000 | 102,816,000 | 102,754,000 |
Mobile Data Communications Segment [Member] |  |  |  |  |
Net sales | 23,638,000 | 45,588,000 | 84,466,000 | 228,461,000 |
Operating Income (loss) | 2,638,000 | 9,127,000 | 16,409,000 | 48,510,000 |
Interest income and other (expense) | 7,000 | 9,000 | 23,000 | 33,000 |
Interest expense | 0 | 0 | 0 | 0 |
Depreciation and amortization | 366,000 | 1,874,000 | 1,183,000 | 4,357,000 |
Expenditure for long-lived assets, including intangibles | 71,000 | 140,000 | 186,000 | 768,000 |
Total assets | 37,203,000 | 28,587,000 | 37,203,000 | 28,587,000 |
Unallocated [Member] |  |  |  |  |
Net sales | 0 | 0 | 0 | 0 |
Operating Income (loss) | (3,122,000) | (3,853,000) | (13,351,000) | (2,705,000) |
Interest income and other (expense) | 339,000 | 539,000 | 1,239,000 | 1,750,000 |
Interest expense | 2,029,000 | 1,976,000 | 6,026,000 | 5,889,000 |
Depreciation and amortization | 856,000 | 1,178,000 | 2,862,000 | 4,170,000 |
Expenditure for long-lived assets, including intangibles | 0 | 0 | 0 | 47,000 |
Total assets | 362,133,000 | 590,473,000 | 362,133,000 | 590,473,000 |
Telecommunications Transmission Sales to RF Microwave Amplifiers [Member] |  |  |  |  |
Intersegment sales | 1,333,000 | 729,000 | 3,032,000 | 2,591,000 |
Telecommunications Transmissions Sales to Mobile Data Communications [Member] |  |  |  |  |
Intersegment sales | 1,047,000 | 5,976,000 | 5,937,000 | 20,285,000 |
RF Microwave Amplifiers Sales to Telecommunications Transmission [Member] |  |  |  |  |
Intersegment sales | $ 34,000 | $ 1,000 | $ 119,000 | $ 32,000 |

X
- Definition Costs related to a contested proxy solicitation. + References No definition available. + Details
Name: | cmtl_CostsRelatedToContestedProxySolicitation
Namespace Prefix: | cmtl_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of income recognized during the reporting period associated with merger termination fees, net of certain directly related expenses + References No definition available. + Details
Name: | cmtl_MergerTerminationFeeNet
Namespace Prefix: | cmtl_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The chief operating decision-maker manages the enterprise in three reportable operating segments. Each of the three reportable operating segments constitutes a reporting unit for purposes of reviewing goodwill impairment and recoverability. + References No definition available. + Details
Name: | cmtl_NumberOfReportableOperatingSegments
Namespace Prefix: | cmtl_
Data Type: | xbrli:positiveIntegerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of depreciation and amortization expense for the period defined, by reportable operating segment or in total as applicable. Such amount may include amortization of acquired in-process research and development. + References No definition available. + Details
Name: | cmtl_SegmentReportingInformationDepreciationAndAmortizationExpense
Namespace Prefix: | cmtl_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Total expenditures for additions to long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets of the reportable segment; if the amount: (a) is included in the determination of segment assets reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in the determination of segment assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 131 -Paragraph 28 -Subparagraph b -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. + Details
Name: | us-gaap_AdditionsToNoncurrentAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph A240 -Subparagraph g(1) -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 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph 64 -Subparagraph b -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 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=6793087&loc=d3e301413-122809 + Details
Name: | us-gaap_AllocatedShareBasedCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 12 -Article 7 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Concepts (CON) -Number 6 -Paragraph 25 -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 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 18 -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.18) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cost of borrowed funds accounted for as interest that was charged against earnings during the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 9 -Article 9 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher OTS -Name Federal Regulation (FR) -Number Title 12 -Section 563c.102 -Paragraph 9 -Chapter V -Subsection II -LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 34 -Paragraph 21 -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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.9) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_InterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Income derived from investments in debt securities and on cash and cash equivalents the earnings of which reflect the time value of money or transactions in which the payments are for the use or forbearance of money. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 14 -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 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.7(b)) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
Name: | us-gaap_InvestmentIncomeInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The net result for the period of deducting operating expenses from operating revenues. + References No definition available. + Details
Name: | us-gaap_OperatingIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of revenue from transactions with other operating segments of the same entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 131 -Paragraph 27 -Subparagraph b -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. + Details
Name: | us-gaap_RevenuesFromTransactionsWithOtherOperatingSegmentsOfSameEntity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Article 5 + Details
Name: | us-gaap_SalesRevenueNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration