Segment Information |
12 Months Ended |
|---|---|
Jul. 31, 2026 | |
| 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" ("ASC 280") 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. On January 13, 2025, the Board of Directors appointed Kenneth Traub as President and Chief Executive Officer in addition to his role as Chairman. Mr. Traub is our CODM for purposes of ASC 280. Our operating segments historically consisted of Allerium and S&S. As the Strategic Transaction represents a material strategic shift in our business, the results and net assets of the Disposal Group are presented in our consolidated financial statements as "discontinued operations" and comparable prior periods have been recast to reflect this change. Following the classification of the Disposal Group as discontinued operations, we have one reportable segment, which is also our one operating segment, that constitutes consolidated results consisting of our public safety business, Allerium. The determination that we operate as a single segment is consistent with the nature of our operations and the financial information regularly reviewed by the CODM. In light of the Strategic Transaction and the change in our segment reporting structure in the fourth quarter of fiscal 2026, our CODM determined to use GAAP net income to measure Allerium's performance. The CODM also uses this metric to make decisions about allocating capital and personnel resources, evaluating which project(s) to undertake and or to prioritize and determining the compensation of employees. All required segment information can be found within these consolidated financial statements and notes. The large majority of our total long-lived assets are located in the U.S.
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