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Valuation and Qualifying Accounts and Reserves
 12 Months Ended
Jul. 31, 2025
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Schedule II - Valuation and Qualifying Accounts and Reserves
Schedule II
COMTECH TELECOMMUNICATIONS CORP.
AND SUBSIDIARIES

Valuation and Qualifying Accounts and Reserves

Fiscal Years Ended July 31, 2025, 2024 and 2023

Column AColumn BColumn C AdditionsColumn DColumn E
DescriptionBalance at
beginning of
period		Charged to
cost and
expenses		Transfers
(deductions)
- describe		Balance at
end of
period
Allowance for doubtful accounts receivable:
      
Year ended July 31,      
2025$1,932,000 17,608,000 (A)(384,000)(B)$19,156,000 
20242,089,000 1,422,000 (A)(1,579,000)(B)1,932,000 
20232,337,000 261,000 (A)(509,000)(B)2,089,000 
Inventory reserves:      
Year ended July 31,      
2025$18,271,000 16,202,000 (C)(8,050,000)(D)$26,423,000 
202424,659,000 2,801,000 (C)(9,189,000)(D)18,271,000 
202323,121,000 4,871,000 (C)(3,333,000)(D)24,659,000 
Valuation allowance for deferred tax assets:
      
Year ended July 31,      
2025$44,888,000 26,413,000 (E)(328,000)(E)$70,973,000 
202434,478,000 12,343,000 (E)(1,933,000)(E)44,888,000 
202331,227,000 4,617,000 (E)(1,366,000)(E)34,478,000 

(A)Provision for doubtful accounts. See Note (4) - "Accounts Receivable" for further discussion of the fiscal 2025 provision.
(B)Write-off of uncollectible receivables. Fiscal 2024 reflects the PST Divestiture. See Note (3) - "Business Divestitures" for further discussion.
(C)Provision for excess and obsolete inventory. See Note (5) - "Inventories" for further discussion of the fiscal 2025 provision.
(D)Write-off of inventory. Fiscal 2025 includes $2,900,000 related to our decision to wind-down our Basingstoke, U.K. operations. Fiscal 2024 reflects the PST Divestiture. See Note (3) - "Business Divestitures" for further discussion.
(E)Change in valuation allowance. See Note (11) - "Income Taxes" for further discussion.