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Schedule I - Statements of Cash Flows (Details) - USD ($) $ in Thousands | 1 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2020 | Sep. 30, 2020 | Jun. 30, 2020 | Mar. 31, 2020 | Dec. 31, 2019 | Sep. 30, 2019 | Jun. 30, 2019 | Mar. 31, 2019 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Net income / (loss) | $ 43,626 | $ 3,343 | $ 3,269 | $ (11,785) | $ 1,197 | $ (1,918) | $ (1,028) | $ (1,824) | $ 38,453 | $ (3,573) | $ (3,987)
Amortization of discount on debt |  |  |  |  |  |  |  |  | 736 | 548 | 820
(Increase) decrease in other assets |  |  |  |  |  |  |  |  | 4,340 | (3,768) | (683)
Increase (decrease) in accounts payable and other liabilities |  |  |  |  |  |  |  |  | 24,552 | 7,855 | 6,334
Net cash provided by (used in) operating activities |  |  |  |  |  |  |  |  | 41,435 | (15,463) | (6,999)
Cash used to net share settle equity awards |  |  |  |  |  |  |  |  | (54) | (128) | (75)
Purchase and retirement of Common Stock |  |  |  |  |  |  |  |  | (2,142) | (299) | (769)
Cohen & Company Inc. dividends |  |  |  |  |  |  |  |  | (27) | (519) | (966)
Net cash provided by (used in) financing activities |  |  |  |  |  |  |  |  | 3,789 | 5,936 | (3,722)
Net increase (decrease) in cash and cash equivalents |  |  |  |  |  |  |  |  | 33,692 | (5,802) | (8,827)
Cash and cash equivalents, beginning of period |  |  |  |  |  |  |  |  | 8,304 | 14,106 | 22,933
Cash and cash equivalents, end of period | 41,996 |  |  |  | 8,304 |  |  |  | 41,996 | 8,304 | 14,106
Parent Company [Member] |  |  |  |  |  |  |  |  |  |  |
Net income / (loss) |  |  |  |  |  |  |  |  | 14,205 | (2,054) | (2,463)
Equity in undistributed earnings / (loss) from Cohen & Company, LLC |  |  |  |  |  |  |  |  | (8,567) | (1,340) | (921)
Distributions from / (contributions to) Cohen & Company, LLC |  |  |  |  |  |  |  |  | 9,388 | 4,634 | 6,930
Other (income) / expense |  |  |  |  |  |  |  |  |  |  |
Amortization of discount on debt |  |  |  |  |  |  |  |  | 434 | 277 | 575
(Increase) decrease in other assets |  |  |  |  |  |  |  |  | 21 | 47 | (53)
Increase (decrease) in accounts payable and other liabilities |  |  |  |  |  |  |  |  | (34) | 19 | 14
Increase / (decrease) in deferred income taxes |  |  |  |  |  |  |  |  | (8,877) | (678) | (838)
Net cash provided by (used in) operating activities |  |  |  |  |  |  |  |  | 6,570 | 905 | 3,244
Repurchase and repayment of debt |  |  |  |  |  |  |  |  |  |  | (1,461)
Cash used to net share settle equity awards |  |  |  |  |  |  |  |  | (15) | (87) | (51)
Principal payments on debt |  |  |  |  |  |  |  |  | (4,386) |  |
Purchase and retirement of Common Stock |  |  |  |  |  |  |  |  | (2,142) | (299) | (769)
Cohen & Company Inc. dividends |  |  |  |  |  |  |  |  | (27) | (519) | (966)
Net cash provided by (used in) financing activities |  |  |  |  |  |  |  |  | (6,570) | (905) | (3,247)
Net increase (decrease) in cash and cash equivalents |  |  |  |  |  |  |  |  |  |  | (3)
Cash and cash equivalents, beginning of period |  |  |  |  |  |  |  |  |  |  | 3
Cash and cash equivalents, end of period |  |  |  |  |  |  |  |  |  |  |

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