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Consolidated Statements Of Operations And Comprehensive Income (Loss) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2018 | Sep. 30, 2017 | Sep. 30, 2018 | Sep. 30, 2017
Revenues |  |  |  |  |
Principal transactions and other income |  | $ 2,603 | $ 222 | $ 4,872 | $ 5,515
Total revenues |  | 12,237 | 10,001 | 33,765 | 35,867
Operating expenses |  |  |  |  |
Compensation and benefits |  | 7,177 | 4,759 | 18,960 | 17,493
Business development, occupancy, equipment |  | 725 | 738 | 2,236 | 2,021
Subscriptions, clearing, and execution |  | 2,433 | 1,789 | 6,418 | 5,169
Professional fee and other operating |  | 1,483 | 1,666 | 4,604 | 5,694
Depreciation and amortization |  | 63 | 60 | 176 | 187
Total operating expenses |  | 11,881 | 9,012 | 32,394 | 30,564
Operating income (loss) |  | 356 | 989 | 1,371 | 5,303
Non-operating income (expense) |  |  |  |  |
Interest expense, net |  | (2,185) | (1,606) | (6,205) | (4,330)
Income (loss) before income tax expense (benefit) |  | (1,829) | (617) | (4,834) | 973
Income tax expense (benefit) |  | (595) | 141 | (1,259) | 148
Net income (loss) |  | (1,234) | (758) | (3,575) | 825
Less: Net income (loss) attributable to the non-controlling interest |  | (583) | (211) | (1,530) | 274
Net income (loss) attributable to Cohen & Company Inc. |  | $ (651) | $ (547) | $ (2,045) | $ 551
Income (loss) per common share-basic: |  |  |  |  |
Basic income (loss) per common share |  | $ (0.57) | $ (0.45) | $ (1.76) | $ 0.46
Weighted average shares outstanding-basic |  | 1,145,323 | 1,212,826 | 1,163,572 | 1,209,585
Income (loss) per common share-diluted: |  |  |  |  |
Diluted income (loss) per common share |  | $ (0.57) | $ (0.45) | $ (1.76) | $ 0.45
Weighted average shares outstanding-diluted | [1] | 1,677,732 | 1,745,235 | 1,695,981 | 1,755,932
Dividends declared per common share |  | $ 0.20 | $ 0.20 | $ 0.60 | $ 0.60
Comprehensive income (loss) |  |  |  |  |
Net income (loss) |  | $ (1,234) | $ (758) | $ (3,575) | $ 825
Other comprehensive income (loss) item: |  |  |  |  |
Foreign currency translation adjustments, net of tax of $0 |  | (30) | 91 | (77) | 280
Other comprehensive income (loss), net of tax of $0 |  | (30) | 91 | (77) | 280
Comprehensive income (loss) |  | (1,264) | (667) | (3,652) | 1,105
Less: comprehensive income (loss) attributable to the non-controlling interest |  | (593) | (186) | (1,555) | 354
Comprehensive income (loss) attributable to Cohen & Company Inc. |  | (671) | (481) | (2,097) | 751
Net Trading [Member] |  |  |  |  |
Revenues |  |  |  |  |
Revenues |  | 6,816 | 5,988 | 20,193 | 20,158
Asset Management [Member] |  |  |  |  |
Revenues |  |  |  |  |
Revenues |  | $ 2,818 | 1,779 | 7,827 | 6,202
New Issue And Advisor [Member] |  |  |  |  |
Revenues |  |  |  |  |
Revenues |  |  | $ 2,012 | $ 873 | $ 3,992
[1] | For the three months ended September 30, 2018 weighted average common shares outstanding excludes (i) 26,168 shares representing restricted Common Stock (ii) 293,865 shares from the assumed conversion of the 2013 Convertible Notes, and (iii) 1,034,483 shares from the assumed conversion of the 2017 Convertible Note because the inclusion of such shares would be anti-dilutive. For the nine months ended September 30, 2018, weighted average common shares outstanding excludes (i) 22,400 shares representing restricted Common Stock (ii) 281,233 shares from the assumed conversion of the 2013 Convertible Notes, and (iii) 1,034,483 shares from the assumed conversion of the 2017 Convertible Note because the inclusion of such shares would be anti-dilutive.For the three months ended September 30, 2017, weighted average common shares outstanding excludes (i) 14,059 shares representing restricted Operating LLC membership units, restricted Common Stock, and restricted units of Common Stock (ii) 274,917 shares from the assumed conversion of the 2013 Convertible Notes and (iii) 1,034,483 shares from the assumed conversion of the 2017 Note because the inclusion of these shares would be anti-dilutive. For the nine months ended September 30, 2017, weighted average common shares outstanding excluded (i) 274,917 from the assumed conversion of the 2013 Convertible Notes and (ii)773,947 shares from the assumed conversion of the 2017 Convertible Note because the inclusion of such shares would be anti-dilutive.

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