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Segment Information | 6 Months Ended
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Jan. 31, 2014
Segment Reporting [Abstract] |
Segment Information | (15) 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 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 narrow and broadband amplifier products that use the microwave and radio frequency spectrums. Mobile data communications products and services substantially relate to our support of the U.S. Army's Blue Force Tracking (“BFT-1”) and the U.S. Army's Movement Tracking System (“MTS”) programs, which are currently in a sustainment mode. Pursuant to a two-year $44,279,000 indefinite delivery/indefinite quantity BFT-1 sustainment contract, which performance period ends on March 31, 2014, we license certain of our intellectual property to the U.S. Army and provide satellite network and related engineering services (including program management) on a cost-plus-fixed-fee basis. Corporate management defines and reviews segment profitability based on the same allocation methodology as presented in the segment data tables below:
|  | Three months ended January 31, 2014
|  | Telecommunications Transmission |  | RF Microwave Amplifiers |  | Mobile Data Communications |  | Unallocated |  | Total
Net sales |  | $ | 56,521,000 |  |  | 22,041,000 |  |  | 6,937,000 |  |  | — |  |  | $ | 85,499,000 |
Operating income (loss) |  | 10,268,000 |  |  | 1,077,000 |  |  | 3,273,000 |  |  | (3,446,000 | ) |  | 11,172,000 |
Interest income and other (expense) |  | (18,000 | ) |  | (13,000 | ) |  | 3,000 |  |  | 256,000 |  |  | 228,000 |
Interest expense (income) |  | 61,000 |  |  | — |  |  | (3,000 | ) |  | 1,940,000 |  |  | 1,998,000 |
Depreciation and amortization |  | 2,231,000 |  |  | 945,000 |  |  | 63,000 |  |  | 1,085,000 |  |  | 4,324,000 |
Expenditure for long-lived assets, including intangibles |  | 1,981,000 |  |  | 163,000 |  |  | 246,000 |  |  | 7,000 |  |  | 2,397,000 |
Total assets at January 31, 2014 |  | 244,478,000 |  |  | 90,733,000 |  |  | 7,114,000 |  |  | 312,889,000 |  |  | 655,214,000 |
|  | Three months ended January 31, 2013
|  | Telecommunications Transmission |  | RF Microwave Amplifiers |  | Mobile Data Communications |  | Unallocated |  | Total
Net sales |  | $ | 45,769,000 |  |  | 20,362,000 |  |  | 8,446,000 |  |  | — |  |  | $ | 74,577,000 |
Operating income (loss) |  | 5,549,000 |  |  | 645,000 |  |  | 2,994,000 |  |  | (3,241,000 | ) |  | 5,947,000 |
Interest income and other (expense) |  | (26,000 | ) |  | (7,000 | ) |  | 3,000 |  |  | 345,000 |  |  | 315,000 |
Interest expense (income) |  | 80,000 |  |  | — |  |  | (6,000 | ) |  | 1,956,000 |  |  | 2,030,000 |
Depreciation and amortization |  | 2,427,000 |  |  | 977,000 |  |  | 134,000 |  |  | 844,000 |  |  | 4,382,000 |
Expenditure for long-lived assets, including intangibles |  | 1,228,000 |  |  | 135,000 |  |  | 26,000 |  |  | 5,000 |  |  | 1,394,000 |
Total assets at January 31, 2013 |  | 226,656,000 |  |  | 93,208,000 |  |  | 10,651,000 |  |  | 354,232,000 |  |  | 684,747,000 |
|  | Six months ended January 31, 2014
|  | Telecommunications Transmission |  | RF Microwave Amplifiers |  | Mobile Data Communications |  | Unallocated |  | Total
Net sales |  | $ | 110,886,000 |  |  | 42,238,000 |  |  | 15,743,000 |  |  | — |  |  | $ | 168,867,000 |
Operating income (loss) |  | 19,197,000 |  |  | 1,668,000 |  |  | 7,379,000 |  |  | (6,973,000 | ) |  | 21,271,000 |
Interest income and other (expense) |  | (12,000 | ) |  | (18,000 | ) |  | 6,000 |  |  | 525,000 |  |  | 501,000 |
Interest expense (income) |  | 120,000 |  |  | — |  |  | (3,000 | ) |  | 3,899,000 |  |  | 4,016,000 |
Depreciation and amortization |  | 4,490,000 |  |  | 1,888,000 |  |  | 137,000 |  |  | 2,048,000 |  |  | 8,563,000 |
Expenditure for long-lived assets, including intangibles |  | 2,914,000 |  |  | 257,000 |  |  | 246,000 |  |  | 7,000 |  |  | 3,424,000 |
Total assets at January 31, 2014 |  | 244,478,000 |  |  | 90,733,000 |  |  | 7,114,000 |  |  | 312,889,000 |  |  | 655,214,000 |
|  | Six months ended January 31, 2013
|  | Telecommunications Transmission |  | RF Microwave Amplifiers |  | Mobile Data Communications |  | Unallocated |  | Total
Net sales |  | $ | 99,096,000 |  |  | 45,651,000 |  |  | 20,783,000 |  |  | — |  |  | $ | 165,530,000 |
Operating income (loss) |  | 17,808,000 |  |  | 2,363,000 |  |  | 6,465,000 |  |  | (7,327,000 | ) |  | 19,309,000 |
Interest income and other (expense) |  | (35,000 | ) |  | (29,000 | ) |  | 12,000 |  |  | 643,000 |  |  | 591,000 |
Interest expense (income) |  | 239,000 |  |  | — |  |  | (6,000 | ) |  | 3,908,000 |  |  | 4,141,000 |
Depreciation and amortization |  | 4,863,000 |  |  | 1,957,000 |  |  | 286,000 |  |  | 1,628,000 |  |  | 8,734,000 |
Expenditure for long-lived assets, including intangibles |  | 2,069,000 |  |  | 342,000 |  |  | 41,000 |  |  | 5,000 |  |  | 2,457,000 |
Total assets at January 31, 2013 |  | 226,656,000 |  |  | 93,208,000 |  |  | 10,651,000 |  |  | 354,232,000 |  |  | 684,747,000 |
Operating income in our telecommunications transmission segment for the six months ended January 31, 2014 includes a benefit of $239,000 related to a change in fair value of the earn-out liability associated with our acquisition of Stampede. There was no such benefit during the three months ended January 31, 2014. Operating income in our telecommunications transmission segment for the three and six months ended January 31, 2013 includes a benefit of $889,000 and $3,267,000, respectively, related to a change in fair value of the earn-out liability associated with our acquisition of Stampede. See Note (8) - "Accrued Expenses and Other Current Liabilities." Operating income in our mobile data communications segment for the three months ended January 31, 2013 includes a benefit of $253,000 relating to an adjustment for actual pre-tax restructuring charges that were lower than expected and, for the six months ended January 31, 2013, includes a net pre-tax restructuring charge of $569,000 related to the wind-down of our microsatellite product line. See Note (9) - "Cost Reduction Actions." Unallocated expenses include corporate expenses such as executive compensation, accounting, legal and other regulatory compliance related costs. In addition, for the three and six months ended January 31, 2014 and 2013, unallocated expenses include $1,069,000 and $2,016,000, respectively, and $806,000 and $1,551,000, 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. Intersegment sales for the three months ended January 31, 2014 and 2013 by the telecommunications transmission segment to the RF microwave amplifiers segment were $464,000 and $423,000, respectively. Intersegment sales for the six months ended January 31, 2014 and 2013 by the telecommunications transmission segment to the RF microwave amplifiers segment were $765,000 and $1,657,000, respectively. Intersegment sales for the three months ended January 31, 2014 and 2013 by the telecommunications transmission segment to the mobile data communications segment were $134,000 and $112,000, respectively. Intersegment sales for the six months ended January 31, 2014 and 2013 by the telecommunications transmission segment to the mobile data communications segment were $172,000 and $2,619,000, respectively. Intersegment sales for the three months ended January 31, 2014 and 2013 by the RF microwave amplifiers segment to the telecommunications transmission segment were $68,000 and $3,000, respectively. Intersegment sales for the six months ended January 31, 2014 and 2013 by the RF microwave amplifiers segment to the telecommunications transmission segment were $134,000 and $6,000, 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 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 2: 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 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 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 5: 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 6: 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 7: 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 8: 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 9: 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 10: 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 11: 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 12: 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 Reference 13: 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 14: 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 15: 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 + Details
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