Summary of Significant Accounting and Reporting Policies (Tables)

12 Months Ended

Jul. 31, 2023

Sales by geography and customer type, as a percentage of consolidated net sales, are as follows:


	Fiscal Years Ended July 31,
	2023		2022		2021
United States
U.S. government	31.3	%	27.2	%	34.6	%
Domestic	44.7	%	47.8	%	41.5	%
Total United States	76.0	%	75.0	%	76.1	%




International	24.0	%	25.0	%	23.9	%
Total	100.0	%	100.0	%	100.0	%

Disaggregation of revenue

The following tables summarize our disaggregation of revenue consistent with information reviewed by our Chief Operating Decision Maker ("CODM") for the fiscal years ended July 31, 2023, 2022 and 2021. We believe these categories best depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors which impact our business. See Note (11) - "Segment Information" for more information related to our segments.


	Fiscal Year Ended July 31, 2023
	Satellite and Space Communications		Terrestrial and Wireless Networks	Total
Geographical region and customer type
U.S. government	$	168,411,000	3,567,000	$	171,978,000
Domestic	56,568,000		189,331,000	245,899,000
Total United States	224,979,000		192,898,000	417,877,000

International	112,777,000		19,340,000	132,117,000
Total	$	337,756,000	212,238,000	$	549,994,000
Contract type
Firm fixed-price	$	288,482,000	212,238,000	$	500,720,000
Cost reimbursable	49,274,000		—	49,274,000
Total	$	337,756,000	212,238,000	$	549,994,000
Transfer of control
Point in time	$	197,808,000	2,968,000	$	200,776,000
Over time	139,948,000		209,270,000	349,218,000
Total	$	337,756,000	212,238,000	$	549,994,000


	Fiscal Year Ended July 31, 2022
	Satellite and Space Communications		Terrestrial and Wireless Networks	Total
Geographical region and customer type
U.S. government	$	127,536,000	5,061,000	$	132,597,000
Domestic	50,274,000		181,976,000	232,250,000
Total United States	177,810,000		187,037,000	364,847,000

International	101,868,000		19,524,000	121,392,000
Total	$	279,678,000	206,561,000	$	486,239,000
Contract type
Firm fixed-price	$	249,497,000	206,561,000	$	456,058,000
Cost reimbursable	30,181,000		—	30,181,000
Total	$	279,678,000	206,561,000	$	486,239,000
Transfer of control
Point in time	$	186,052,000	2,633,000	$	188,685,000
Over time	93,626,000		203,928,000	297,554,000
Total	$	279,678,000	206,561,000	$	486,239,000


	Fiscal Year Ended July 31, 2021
	Satellite and Space Communications		Terrestrial and Wireless Networks	Total
Geographical region and customer type
U.S. government	$	198,157,000	2,924,000	$	201,081,000
Domestic	57,246,000		184,425,000	241,671,000
Total United States	255,403,000		187,349,000	442,752,000

International	119,447,000		19,496,000	138,943,000
Total	$	374,850,000	206,845,000	$	581,695,000
Contract type
Firm fixed-price	$	292,043,000	206,845,000	$	498,888,000
Cost reimbursable	82,807,000		—	82,807,000
Total	$	374,850,000	206,845,000	$	581,695,000
Transfer of control
Point in time	$	234,690,000	1,704,000	$	236,394,000
Over time	140,160,000		205,141,000	345,301,000
Total	$	374,850,000	206,845,000	$	581,695,000

Schedule of numerators and denominators used in basic and diluted EPS calculations

The following table reconciles the numerators and denominators used in the basic and diluted EPS calculations:


	Fiscal Years Ended July 31,
	2023		2022	2021
Numerator:
Net loss	$	(26,899,000)	(33,052,000)	(73,480,000)
Convertible preferred stock issuance costs	—		(4,007,000)	—
Establishment of initial convertible preferred stock purchase option liability	—		(1,005,000)	—
Dividend on convertible preferred stock	(7,007,000)		(5,204,000)	—
Net loss attributable to common stockholders	$	(33,906,000)	(43,268,000)	(73,480,000)

Denominator:
Denominator for basic and diluted calculation	28,002,000		26,506,000	25,685,000