{"schema_version":"secwatch.filing_event.v1","accession":"0000023197-26-000038","form_type":"8-K","ticker":"CMTL","cik":"0000023197","company_name":"COMTECH TELECOMMUNICATIONS CORP /DE/","filed_at":"2026-03-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.295369+00:00","generated_at":"2026-05-15T12:04:27.511020+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Comtech Q2 fiscal 2026: Net sales down 15.6%, gross margin jumps to 33.9%, Adj EBITDA up 214%","bullets":["Net sales $106.8M, down 15.6% YoY; gross margin improved to 33.9% from 26.7%.","Adjusted EBITDA $9.1M (8.6% margin), up 214% from $2.9M a year ago.","Net bookings $175.4M, book-to-bill 1.64x; funded backlog $731.6M.","GAAP operating cash flow $4.9M, fourth consecutive positive quarter; total liquidity $49.9M.","Allerium segment net sales up 6.2% to $56.2M; S&S sales down 31.3% due to exiting low-margin contracts."],"urls":{"canonical":"https://secwatch.observer/filing/0000023197-26-000038","json":"https://secwatch.observer/filing/0000023197-26-000038.json","markdown":"https://secwatch.observer/filing/0000023197-26-000038.md","text":"https://secwatch.observer/filing/0000023197-26-000038.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/23197/000002319726000038/0000023197-26-000038-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/23197/000002319726000038/cmtl-20260316.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T12:04:27.511020+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":"d1b312b9189bdc9a3bdd84b67a1f5a0a8e2772c5","claim":"COMTECH TELECOMMUNICATIONS CORP /DE/ reported financial results for second quarter ended January 31, 2026.","evidence_excerpt":"On March 16, 2026, Comtech Telecommunications Corp. (the “Company”) issued a press release announcing its results of operations for its second quarter ended January 31, 2026.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/23197/000002319726000038/0000023197-26-000038-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter ended January 31, 2026"},{"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"}