<SEC-DOCUMENT>0000023197-25-000071.txt : 20251030
<SEC-HEADER>0000023197-25-000071.hdr.sgml : 20251030
<ACCEPTANCE-DATETIME>20251030082958
ACCESSION NUMBER:		0000023197-25-000071
CONFORMED SUBMISSION TYPE:	NT 10-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20250731
FILED AS OF DATE:		20251030
DATE AS OF CHANGE:		20251030
EFFECTIVENESS DATE:		20251030

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMTECH TELECOMMUNICATIONS CORP /DE/
		CENTRAL INDEX KEY:			0000023197
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				112139466
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		NT 10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-07928
		FILM NUMBER:		251432374

	BUSINESS ADDRESS:	
		STREET 1:		305 N 54TH STREET
		CITY:			CHANDLER
		STATE:			AZ
		ZIP:			85226
		BUSINESS PHONE:		4803332200

	MAIL ADDRESS:	
		STREET 1:		305 N 54TH STREET
		CITY:			CHANDLER
		STATE:			AZ
		ZIP:			85226

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMTECH INC
		DATE OF NAME CHANGE:	19870503

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMTECH TELECOMMUNICATIONS CORP
		DATE OF NAME CHANGE:	19831215

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMTECH LABORATORIES INC
		DATE OF NAME CHANGE:	19780425
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-K
<SEQUENCE>1
<FILENAME>form12b-25_ntx10kx073125.htm
<DESCRIPTION>NT 10-K
<TEXT>
<html><head>
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<title>Document</title></head><body><div id="ieb993f6e168748b98f70eccda6eea8e9_1"></div><div style="min-height:35.28pt;width:100%"><div><font><br></font></div></div><div style="margin-top:0.3pt"><font><br></font></div><div style="margin-top:1.65pt;padding-left:216.4pt;padding-right:216.4pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:100%">UNITED STATES</font></div><div style="margin-top:0.5pt;padding-left:149.52pt;padding-right:149.52pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:121%">SECURITIES AND EXCHANGE COMMISSION </font></div><div style="padding-left:74.97pt;padding-right:74.97pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:100%">Washington, D.C. 20549</font></div><div style="margin-top:0.5pt"><font><br></font></div><div style="margin-top:1.2pt;padding-left:212.5pt;padding-right:212.5pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:14pt;font-weight:700;line-height:107%">FORM 12b-25</font></div><div style="margin-top:0.45pt"><font><br></font></div><div style="margin-top:1.65pt;padding-left:176.47pt;padding-right:176.47pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:110%">NOTIFICATION OF LATE FILING</font></div><div style="margin-top:0.1pt"><font><br></font></div><div style="margin-top:1.65pt;padding-left:67.32pt;padding-right:67.32pt;text-align:center;text-indent:-75.75pt"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-style:italic;font-weight:400;line-height:133%">(Check one)&#58;   </font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">&#91;X&#93;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:133%"> </font><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">Form 10-K   </font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">&#91;   &#93;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:133%"> </font><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">Form 20-F   </font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">&#91;   &#93; </font><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">Form 11-K   </font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:133%">&#91;   &#93; </font><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">Form 10-Q   </font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">&#91;   &#93;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:133%"> </font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">  </font><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">Form 10-D </font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">&#91;   &#93; </font><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">Form N-CEN   </font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">&#91;   &#93; </font><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">Form N-CSR</font></div><div style="margin-top:0.05pt;text-align:center"><font><br></font></div><div style="text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">For Period Ended&#58; </font><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:25.424%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">July 31, 2025</font></td></tr></table><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%"> </font></div><div style="margin-top:1.65pt;padding-left:74.17pt;padding-right:74.17pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">&#91;  &#93;  </font><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">Transition Report on Form 10-K</font></div><div style="margin-top:1.65pt;padding-left:26.92pt;padding-right:26.92pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">&#91;  &#93;  </font><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">Transition Report on Form 20-F </font></div><div style="margin-top:1.65pt;padding-left:74.17pt;padding-right:74.17pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">&#91;  &#93;  </font><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">Transition Report on Form 11-K </font></div><div style="margin-top:1.65pt;padding-left:74.17pt;padding-right:74.17pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">&#91;  &#93;  </font><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:133%">Transition Report on Form 10-Q</font></div><div style="padding-left:38.55pt;padding-right:38.55pt;text-align:center"><font><br></font></div><div style="text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">For the Transition Period Ended&#58; </font><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:19.903%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr style="height:15pt"><td colspan="3" style="border-bottom:1pt solid #000;padding:0 1pt"></td></tr></table></div><div style="margin-top:0.55pt;text-align:center"><font><br></font></div><div style="margin-top:1.65pt;padding-left:97.7pt;padding-right:97.7pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-style:italic;font-weight:400;line-height:100%">Read Instruction (on back page) Before Preparing Form. Please Print or Type.</font></div><div style="margin-top:0.85pt;padding-left:8.95pt;padding-right:8.95pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:110%">Nothing in this form shall be construed to imply that the Commission has veri&#64257;ed any information contained herein.</font></div><div style="text-align:center"><font><br></font></div><div style="margin-top:0.55pt;text-align:center"><font><br></font></div><div style="margin-top:1.65pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">If the noti&#64257;cation relates to a portion of the &#64257;ling checked above, identify the Item(s) to which the noti&#64257;cation relates&#58;</font></div><div><font><br></font></div><div style="margin-top:0.9pt"><font><br></font></div><div id="ieb993f6e168748b98f70eccda6eea8e9_4"></div><div><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:11pt;font-weight:700;line-height:100%">PART I &#8212; REGISTRANT INFORMATION</font></div><div style="margin-top:0.1pt"><font><br></font></div><div><font><br></font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:42.567%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">Comtech Telecommunications Corp.</font></td></tr></table></div><div><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">Full Name of Registrant</font></div><div><font><br></font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:42.567%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">N&#47;A</font></td></tr></table></div><div><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">Former Name if Applicable</font></div><div><font><br></font></div><div style="margin-top:0.6pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:42.567%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">305 N 54th Street</font></td></tr></table></div><div style="padding-right:268.4pt"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:120%">Address of Principal Executive Office (Street and Number)</font></div><div style="padding-right:268.4pt"><font><br></font></div><div style="padding-right:268.4pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:42.567%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">Chandler, AZ 85226</font></td></tr></table></div><div style="padding-right:268.4pt"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">City, State and Zip Code</font></div><div style="padding-right:268.4pt"><font><br></font></div><div style="height:35.28pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:35.28pt;width:100%"><div><font><br></font></div></div><div style="padding-right:268.4pt"><font><br></font></div><div id="ieb993f6e168748b98f70eccda6eea8e9_7"></div><div><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:11pt;font-weight:700;line-height:100%">PART II &#8212; RULES 12b-25(b) AND (c)</font></div><div style="margin-top:0.7pt"><font><br></font></div><div style="padding-left:5.8pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:120%">If the subject report could not be &#64257;led without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)</font></div><div style="margin-top:0.25pt"><font><br></font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.808%"><tr><td style="width:1.0%"></td><td style="width:3.703%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:2.247%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:90.750%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-left:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">(a)</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:120%">The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense&#59;</font></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-left:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:middle"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">&#91; X &#93;</font></td><td colspan="3" style="border-left:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">(b)</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:120%">The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-CEN or Form N-CSR, or portion thereof, will be &#64257;led on or before the &#64257;fteenth calendar day following the prescribed due date&#59; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be &#64257;led on or before the &#64257;fth calendar day following the prescribed due date&#59; and</font></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-left:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-left:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">(c)</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:120%">The accountant&#8217;s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</font></td></tr></table></div><div><font><br></font></div><div id="ieb993f6e168748b98f70eccda6eea8e9_10"></div><div style="margin-top:3.6pt"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:11pt;font-weight:700;line-height:100%">PART III &#8212; NARRATIVE</font></div><div><font><br></font></div><div style="padding-left:5.8pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:120%">State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be &#64257;led within the prescribed time period. (Attach extra sheets if needed.)</font></div><div><font><br></font></div><div style="padding-left:5.8pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:120%">During our post-closing reviews of our financial statements for the fiscal year ended July 31, 2025, we identified subsequent events that resulted in an adjustment required to such financial statements. Due to the evaluation needed for this adjustment, we are unable to file our Annual Report on Form 10-K for the period ended July 31, 2025 (the &#34;Report&#34;) within the prescribed time period without unreasonable effort or expense. More specifically, in October 2025, we determined that our July 31, 2025 estimates of engineering activities, budgeted time and related costs to complete a development project that commenced in fiscal 2023 (in our Satellite and Space Communications segment and with an international customer) required an increase, resulting in an expected cumulative reduction to net sales and gross profit of approximately $2.5 million. As the review of such revised engineering estimates is still in process, there can be no assurance that any such adjustment to our financial statements will approximate this amount. We currently anticipate filing the Report within the time period provided by Rule 12b-25 promulgated under the Securities Exchange Act of 1934.</font></div><div style="padding-left:4.5pt;text-align:justify"><font><br></font></div><div id="ieb993f6e168748b98f70eccda6eea8e9_13"></div><div><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:11pt;font-weight:700;line-height:100%">PART IV &#8212; OTHER INFORMATION</font></div><div><font><br></font></div><div style="margin-top:0.4pt;padding-left:5.8pt"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:92%">(1)   Name and telephone number of person to contact in regard to this noti&#64257;cation.</font></div><div style="margin-top:0.4pt"><font><br></font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.953%"><tr><td style="width:1.0%"></td><td style="width:31.458%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:1.108%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:31.312%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:1.108%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:31.314%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">Michael A. Bondi</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">(480)</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">333-2200</font></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">(Name)</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">(Area Code)</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">(Telephone Number)</font></td></tr></table></div><div><font><br></font></div><div style="margin-top:1.65pt;padding-left:23.8pt;padding-right:5.6pt;text-align:justify;text-indent:-18pt"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:128%">(2)  Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to &#64257;le such report(s) been &#64257;led&#63; If answer is no, identify report(s).          &#91;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:128%">X</font><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:128%">&#93; Yes       &#91;  &#93; No</font></div><div><font><br></font></div><div style="padding-left:23.7pt;padding-right:14pt;text-indent:-18pt"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:119%">(3)   Is it anticipated that any signi&#64257;cant change in results of operations from the corresponding period for the last &#64257;scal year will be re&#64258;ected by the earnings statements to be included in the subject report or portion thereof&#63; &#91;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:119%">X</font><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:119%">&#93; Yes  &#91;  &#93; No</font></div><div style="padding-right:14pt"><font><br></font></div><div style="margin-top:0.5pt;padding-left:23.7pt;padding-right:6.45pt"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:118%">If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.</font></div><div><font><br></font></div><div style="padding-left:22.5pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:120%">Although not yet finalized due to the matter discussed above in Part III, consistent with the results of operations disclosed in our Form 10-Q for the three and nine months ended April 30, 2025, we anticipate that our results of operations for fiscal 2025 will be significantly lower than fiscal 2024. However, our fiscal 2025 results are anticipated to reflect improved operational and financial performance in our fourth quarter of fiscal 2025 as compared to the fourth quarter of fiscal 2024, including our expectation of positive operating cash flows and total liquidity of $47.0 million as of July 31, 2025, consisting of cash and cash equivalents and the available portion of our revolver loan.</font></div><div style="padding-left:22.5pt;text-align:justify"><font><br></font></div><div style="height:35.28pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:35.28pt;width:100%"><div><font><br></font></div></div><div style="padding-left:22.5pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:120%">Information provided in this Form 12b-25 is preliminary and unaudited. Additionally, statements included herein, such as those related to our anticipated results of operations, financial performance, operating cash flows, total liquidity, our ability to file our Form 10-K within the time period provided by Rule 12b-25 and other statements that are not historical facts are &#8220;forward-looking statements&#8221; within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. Although we believe the expectations and estimates reflected in these forward-looking statements are reasonable, we can give no assurance they will prove to have been correct. Such expectations and estimates can be affected by inaccurate assumptions or by known or unknown risks and uncertainties and, if one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual results may vary materially from those indicated. Factors that could cause actual results to differ materially from expected results include the results and finalization of our audited financial statements to be included in the Report, and those described in our other reports filed with the Securities and Exchange Commission. In addition, new risks and uncertainties emerge from time to time, and it is not possible for us to predict or assess the impact of every factor that may cause our actual results to differ from those contained in any forward-looking statements. Such forward-looking statements speak only as of the date of this Form 12b-25. We expressly disclaim any obligation to release publicly any updates or revisions to any forward-looking statements contained herein, to reflect any change in our expectations with regard thereto or change in events, conditions or circumstances on which any statement is based, except to the extent required by applicable laws.</font></div><div><font><br></font></div><div id="ieb993f6e168748b98f70eccda6eea8e9_16"></div><div style="padding-left:234pt;text-indent:-18pt"><font><br></font></div><div style="padding-left:234pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:35.593%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline">Comtech Telecommunications Corp.</font></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:12pt;margin-top:1.65pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">(Name of Registrant as Speci&#64257;ed in Charter)</font></div></td></tr></table></div><div style="padding-left:234pt;text-indent:-18pt"><font><br></font></div><div style="text-indent:-0.01pt"><font style="color:#221f1f;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:120%">has caused this noti&#64257;cation to be signed on its behalf by the undersigned hereunto duly authorized.</font></div><div><font><br></font></div><div style="margin-bottom:6pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:100%">Date  October 30, 2025</font></div><div style="padding-left:360pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:120%">By&#58; </font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">&#47;s&#47; Michael A. Bondi&#160;&#160;&#160;&#160; </font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:400;line-height:120%"> <br>Name&#58; Michael A. Bondi <br>Title&#58; Chief Financial Officer</font></div><div style="margin-top:0.5pt"><font><br></font></div><div style="margin-top:0.5pt"><font><br></font></div><div style="padding-left:5.7pt"><font><br></font></div><div style="height:35.28pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
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