XML 78 R65.htm IDEA: XBRL DOCUMENT v3.22.0.1

Note 26 - Earnings (Loss) Per Common Share (Tables)

12 Months Ended

Dec. 31, 2021

Notes Tables

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

		Year Ended December 31,
		2021				2020				2019
Net income / (loss) attributable to Cohen & Company Inc.		$	11,282			$	14,205			$	(2,054	)
Add/ (deduct): Income / (loss) attributable to non-controlling interest attributable to Operating LLC membership (1)			25,255				14,200				(1,231	)
Add: Interest expense incurred on dilutive convertible notes			1,183				1,162				-
Add / (deduct): Adjustment (2)			1,828				9,452				246
Net income / (loss) on a fully converted basis		$	39,548			$	39,019			$	(3,039	)
Weighted average common shares outstanding - Basic			1,187,029				1,131,085				1,136,574
Unrestricted Operating LLC units of membership interests exchangeable into Cohen & Company Inc. shares (1)			2,851,358				2,800,597				544,599
Restricted Units or shares			212,055				124,922				-
Contingent shares on the 2017 Convertible Note			1,034,483				1,034,483				-
Weighted average common shares outstanding - Diluted			5,284,925				5,091,087				1,681,173
Net income / (loss) per common share - Basic		$	9.50			$	12.56			$	(1.81	)
Net income / (loss) per common share - Diluted (3)		$	7.48			$	7.66			$	(1.81	)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

		Year Ended December 31,
		2021				2020				2019
2017 Convertible Note			-				-				1,034,483
2013 Convertible Notes			-				-				414,882
Restricted Common Stock			-				-				15,101
Restricted Operating LLC units			-				-				3,752
			-				-				1,468,218

X

- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

+ Details

Name:	us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

+ Details

Name:	us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration