{"schema_version":"secwatch.filing_event.v1","accession":"0000023197-23-000020","form_type":"8-K","ticker":"CMTL","cik":"0000023197","company_name":"COMTECH TELECOMMUNICATIONS CORP /DE/","filed_at":"2023-03-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:47.539741+00:00","generated_at":"2026-06-18T07:50:48.132689+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Comtech Q2 revenue $133.7M (+11% YoY), suspends dividend; Q3 guidance 1-3% sequential growth","bullets":["Q2 revenues $133.7M, up 11% YoY and 2% sequentially; fifth consecutive quarterly increase.","Adjusted EBITDA $11.3M (8.5% margin) vs $9.8M (8.1%) YoY; gross margin fell to 34.3% from 38.1%.","Funded backlog $702M, up 14.9% YoY; bookings $167.5M, book-to-bill 1.25x.","Q3 guidance: net sales +1-3% sequentially, Adj EBITDA margin 8.5%-10.0%.","Board suspends common stock dividend to increase financial flexibility."],"urls":{"canonical":"https://secwatch.observer/filing/0000023197-23-000020","json":"https://secwatch.observer/filing/0000023197-23-000020.json","markdown":"https://secwatch.observer/filing/0000023197-23-000020.md","text":"https://secwatch.observer/filing/0000023197-23-000020.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/23197/000002319723000020/0000023197-23-000020-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/23197/000002319723000020/cmtl-20230309.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T07:50:48.132689+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"642b16d3aac1ee09b02f6591bef430f5d891574c","claim":"COMTECH TELECOMMUNICATIONS CORP /DE/ reported second quarter ended January 31, 2023 results: revenue $133.7 MM. Guidance reaffirmed.","evidence_excerpt":"play a major role in advancing the conditions necessary for digital equity around the world. SECOND QUARTER: Fiscal Year 2023 6 FISCAL Q2 2023 RESULTS CONSOLIDATED RESULTS $133.7 MM Revenues 34.3% Gross Margin $11.3 MM Adj. EBITDA $167.5 MM Bookings $702 MM OF FUNDED BACKLOG PROVIDES ADDED VISIBILITY TO FUTURE REVENUES. SECOND QUARTER: Fiscal Year 2023 7","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/23197/000002319723000020/0000023197-23-000020-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter ended January 31, 2023"},{"label":"Revenue","value":"$133.7 MM"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}