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Note 4 - Insurance SPAC Investments and Other Recent Events (Tables)

12 Months Ended

Dec. 31, 2021

Notes Tables

Income Statement Impact of Insurance [Table Text Block]

		Year Ended December 31, 2021												Year Ended December 31, 2020
		Insurance SPAC Sponsor Entities				Operating LLC				Total				Insurance SPAC Sponsor Entities				INSU Pipe Sponsor, LLC				Operating LLC				Total
Principal transactions and other income		$	7,380			$	(12,638	)		$	(5,258	)		$	41,035			$	(842	)		$	426			$	40,619
Equity-based compensation			-				-				-				(11,700	)			-				-				(11,700	)
Other operating			(11	)			-				(11	)			(2	)			-				-				(2	)
Income / (loss) from equity method affiliates			-				-				-				(3,138	)			-				-				(3,138	)
Net income / (loss)			7,369				(12,638	)			(5,269	)			26,195				(842	)			426				25,779
Less: Net lncome / (loss) attributable to the non-controlling interest - Operating LLC			3,560				-				3,560				9,328				(410	)			-				8,918
Net income / (loss) - Operating LLC			3,809				(12,638	)			(8,829	)			16,867				(432	)			426				16,861
Less: Net income / (loss) attributable to the convertible non-controlling interest			2,690				(8,924	)			(6,234	)			12,205				(313	)			308				12,200
Net income / (loss) attributable to Cohen & Company Inc.		$	1,119			$	(3,714	)		$	(2,595	)		$	4,662			$	(119	)		$	118			$	4,661

		Year Ended December 31, 2021												Year Ended December 31, 2020
		Insurance SPAC II Sponsor Entities				Operating LLC				Total				Insurance SPAC II Sponsor Entities				Operating LLC				Total
Principal transactions and other income			56,720				(13,064	)			43,656				-				-			$	-
Equity-based compensation			(13,068	)			-				(13,068	)			-				-				-
Other operating			(2	)			-				(2	)			-				-				-
Income / (loss) from equity method affiliates			(107	)			-				(107	)			(486	)			-				(486	)
Net income / (loss)			43,543				(13,064	)			30,479				(486	)			-				(486	)
Less: Net loss / (income) attributable to the non-controlling interest - Operating LLC			17,644				-				17,644				-				-				-
Net income / (loss) - Operating LLC			25,899				(13,064	)			12,835				(486	)			-				(486	)
Less: Net income / (loss) attributable to the convertible non-controlling interest			18,287				(9,224	)			9,063				(262	)			-				(262	)
Net income / (loss) attributable to Cohen & Company Inc.		$	7,612			$	(3,840	)		$	3,772			$	(224	)		$	-			$	(224	)

Schedule of Consolidated Other Investments Shares [Table Text Block]

		Operating
Description		LLC
Shares freely tradeable		$	445
Shares that will become freely tradeable at such time SFT's stock price is greater than $12.00 per share for any period of 20 trading days out of 30 consecutive trading days			1,341
Shares that will become freely tradeable at such time SFT's stock price is greater than $13.50 per share for any period of 20 trading days out of 30 consecutive trading days			1,337
Shares that will become freely tradeable at such time SFT's stock price is greater than $15.00 per share for any period of 20 trading days out of 30 consecutive trading days			1,333
Shares that will become freely tradeable at such time SFT's stock price is greater than $17.00 per share for any period of 20 trading days out of 30 consecutive trading days			1,329
Total		$	5,785

		Fair
Description		Value
Shares freely tradeable		$	-
Shares that will become freely tradeable at such time MetroMile's stock price is greater than $15.00 per share for any period of 20 trading days out of 30 consecutive trading days			2,750
Shares that will become freely tradeable at such time MetroMile's stock price is greater than $17.00 per share for any period of 20 trading days out of 30 consecutive trading days			2,750
Total		$	5,500