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Note 22 - Segment and Geographic Information (Tables)

6 Months Ended

Jun. 30, 2024

Notes Tables

Schedule of Segment Reporting Information, by Segment [Table Text Block]

		Capital				Asset				Principal				Segment				Unallocated
		Markets				Management				Investing				Total				(1)				Total
Net trading		$	18,646			$	-			$	-			$	18,646			$	-			$	18,646
Asset management			-				4,795				-				4,795				-				4,795
New issue and advisory			30,888				-				-				30,888				-				30,888
Principal transactions and other income			-				1,487				(26,454	)			(24,967	)			-				(24,967	)
Total revenues			49,534				6,282				(26,454	)			29,362				-				29,362
Compensation			20,377				2,867				961				24,205				1,333				25,538
Other Operating Expense			8,116				1,211				523				9,850				3,716				13,566
Total operating expenses			28,493				4,078				1,484				34,055				5,049				39,104
Operating income (loss)			21,041				2,204				(27,938	)			(4,693	)			(5,049	)			(9,742	)
Interest income (expense)			(38	)			-				-				(38	)			(3,053	)			(3,091	)
Income (loss) from equity method affiliates			-				-				23,049				23,049				-				23,049
Income (loss) before income taxes			21,003				2,204				(4,889	)			18,318				(8,102	)			10,216
Income tax expense (benefit)			-				-				-				-				293				293
Net income (loss)			21,003				2,204				(4,889	)			18,318				(8,395	)			9,923
Less: Net income (loss) attributable to the non-convertible non-controlling interest of the Operating LLC			-				-				11,064				11,064				-				11,064
Enterprise net income (loss)			21,003				2,204				(15,953	)			7,254				(8,395	)			(1,141	)
Less: Net income (loss) attributable to the convertible non-controlling interest of Cohen & Company Inc.			-				-				-				-				(815	)			(815	)
Net income (loss) attributable to Cohen & Company Inc.		$	21,003			$	2,204			$	(15,953	)		$	7,254			$	(7,580	)		$	(326	)
Other statement of operations data
Depreciation and amortization (included in total operating expense)		$	-			$	3			$	-			$	3			$	246			$	249

		Capital				Asset				Principal				Segment				Unallocated
		Markets				Management				Investing				Total				(1)				Total
Net trading		$	15,626			$	-			$	-			$	15,626			$	-			$	15,626
Asset management			-				3,630				-				3,630				-				3,630
New issue and advisory			2,295				-				-				2,295				-				2,295
Principal transactions and other income			1				472				9,372				9,845				-				9,845
Total revenues			17,922				4,102				9,372				31,396				-				31,396
Compensation			13,614				2,612				701				16,927				3,611				20,538
Other Operating Expense			7,269				1,216				338				8,823				2,519				11,342
Total operating expenses			20,883				3,828				1,039				25,750				6,130				31,880
Operating income (loss)			(2,961	)			274				8,333				5,646				(6,130	)			(484	)
Interest (expense) income			(223	)			-				-				(223	)			(2,999	)			(3,222	)
Income (loss) from equity method affiliates			-				-				(906	)			(906	)			-				(906	)
Income (loss) before income taxes			(3,184	)			274				7,427				4,517				(9,129	)			(4,612	)
Income tax expense (benefit)			-				-				-				-				6,134				6,134
Net income (loss)			(3,184	)			274				7,427				4,517				(15,263	)			(10,746	)
Less: Net income (loss) attributable to the non-convertible non-controlling interest of the Operating LLC			-				17				6,583				6,600				-				6,600
Enterprise net income (loss)			(3,184	)			257				844				(2,083	)			(15,263	)			(17,346	)
Less: Net income (loss) attributable to the convertible non-controlling interest of Cohen & Company Inc.			-				-				-				-				(8,108	)			(8,108	)
Net income (loss) attributable to Cohen & Company Inc.		$	(3,184	)		$	257			$	844			$	(2,083	)		$	(7,155	)		$	(9,238	)
Other statement of operations data
Depreciation and amortization (included in total operating expense)		$	-			$	3			$	-			$	3			$	290			$	293

		Capital				Asset				Principal				Segment				Unallocated
		Markets				Management				Investing				Total				(1)				Total
Net trading		$	8,798			$	-			$	-			$	8,798			$	-			$	8,798
Asset management			-				2,078				-				2,078				-				2,078
New issue and advisory			6,500				-				-				6,500				-				6,500
Principal transactions and other income			-				939				(7,517	)			(6,578	)			-				(6,578	)
Total revenues			15,298				3,017				(7,517	)			10,798				-				10,798
Compensation			8,033				1,188				468				9,689				1,010				10,699
Other Operating Expense			3,965				541				252				4,758				1,708				6,466
Total operating expenses			11,998				1,729				720				14,447				2,718				17,165
Operating income (loss)			3,300				1,288				(8,237	)			(3,649	)			(2,718	)			(6,367	)
Interest income (expense)			(18	)			-				-				(18	)			(1,407	)			(1,425	)
Income (loss) from equity method affiliates			-				-				(5,996	)			(5,996	)			-				(5,996	)
Income (loss) before income taxes			3,282				1,288				(14,233	)			(9,663	)			(4,125	)			(13,788	)
Income tax expense (benefit)			-				-				-				-				(205	)			(205	)
Net income (loss)			3,282				1,288				(14,233	)			(9,663	)			(3,920	)			(13,583	)
Less: Net income (loss) attributable to the non-convertible non-controlling interest of the Operating LLC			-				-				(5,206	)			(5,206	)			-				(5,206	)
Enterprise net income (loss)			3,282				1,288				(9,027	)			(4,457	)			(3,920	)			(8,377	)
Less: Net income (loss) attributable to the convertible non-controlling interest of Cohen & Company Inc.			-				-				-				-				(6,028	)			(6,028	)
Net income (loss) attributable to Cohen & Company Inc.		$	3,282			$	1,288			$	(9,027	)		$	(4,457	)		$	2,108			$	(2,349	)
Other statement of operations data
Depreciation and amortization (included in total operating expense)		$	-			$	2			$	-			$	2			$	123			$	125

		Capital				Asset				Principal				Segment				Unallocated
		Markets				Management				Investing				Total				(1)				Total
Net trading		$	7,416			$	-			$	-			$	7,416			$	-			$	7,416
Asset management			-				1,605				-				1,605				-				1,605
New issue and advisory			1,395				-				-				1,395				-				1,395
Principal transactions and other income			-				232				11,924				12,156				-				12,156
Total revenues			8,811				1,837				11,924				22,572				-				22,572
Compensation			6,668				1,181				466				8,315				1,686				10,001
Other Operating Expense			3,620				648				121				4,389				1,183				5,572
Total operating expenses			10,288				1,829				587				12,704				2,869				15,573
Operating income (loss)			(1,477	)			8				11,337				9,868				(2,869	)			6,999
Interest (expense) income			(157	)			-				-				(157	)			(1,473	)			(1,630	)
Income (loss) from equity method affiliates			-				-				(511	)			(511	)			-				(511	)
Income (loss) before income taxes			(1,634	)			8				10,826				9,200				(4,342	)			4,858
Income tax expense (benefit)			-				-				-				-				5,550				5,550
Net income (loss)			(1,634	)			8				10,826				9,200				(9,892	)			(692	)
Less: Net income (loss) attributable to the non-convertible non-controlling interest of the Operating LLC			-				(97	)			6,600				6,503				-				6,503
Enterprise net income (loss)			(1,634	)			105				4,226				2,697				(9,892	)			(7,195	)
Less: Net income (loss) attributable to the convertible non-controlling interest of Cohen & Company Inc.			-				-				-				-				(594	)			(594	)
Net income (loss) attributable to Cohen & Company Inc.		$	(1,634	)		$	105			$	4,226			$	2,697			$	(9,298	)		$	(6,601	)
Other statement of operations data
Depreciation and amortization (included in total operating expense)		$	-			$	2			$	-			$	2			$	147			$	149

Reconciliation of Assets from Segment to Consolidated [Table Text Block]

		Capital				Asset				Principal				Segment				Unallocated
		Markets				Management				Investing				Total				(1)				Total
Total Assets		$	732,316			$	4,787			$	74,926			$	812,029			$	13,984			$	826,013
Included within total assets:
Investments in equity method affiliates		$	-			$	-			$	29,178			$	29,178			$	-			$	29,178
Goodwill (2)		$	54			$	55			$	-			$	109			$	-			$	109
Intangible assets (2)		$	166			$	-			$	-			$	166			$	-			$	166

		Capital				Asset				Principal				Segment				Unallocated
		Markets				Management				Investing				Total				(1)				Total
Total Assets		$	665,597			$	5,633			$	86,946			$	758,176			$	14,585			$	772,761
Included within total assets:
Investments in equity method affiliates		$	-			$	-			$	14,241			$	14,241			$	-			$	14,241
Goodwill (2)		$	54			$	55			$	-			$	109			$	-			$	109
Intangible assets (2)		$	166			$	-			$	-			$	166			$	-			$	166

Revenue from External Customers by Geographic Areas [Table Text Block]

		Three Months Ended June 30,								Six Months Ended June 30,
		2024				2023				2024				2023
Total Revenues:
United States		$	9,575			$	21,533			$	26,318			$	29,352
Europe			1,223				1,039				3,044				2,044
Total		$	10,798			$	22,572			$	29,362			$	31,396

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