v3.25.4

Schedule I (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Notes Tables |
Condensed Balance Sheet [Table Text Block] |
|  | December 31, 2025 |  |  | December 31, 2024 |
Assets |  |  |  |  |  |  |  |
Cash |  | $ | - |  |  | $ | - |
Investment in Cohen & Company, LLC |  |  | 74,792 |  |  |  | 67,743 |
Prepaid income taxes |  |  | - |  |  |  | 20 |
Deferred tax asset |  |  | 2,952 |  |  |  | - |
Total assets |  | $ | 77,744 |  |  | $ | 67,763 |
Liabilities |  |  |  |  |  |  |  |
Accrued interest and other liabilities |  | $ | 302 |  |  | $ | 340 |
Deferred income taxes |  |  | - |  |  |  | 437 |
Accrued income taxes |  |  | 539 |  |  |  | - |
Debt |  |  | 25,822 |  |  |  | 25,258 |
Total liabilities |  |  | 26,663 |  |  |  | 26,035 |
Stockholders’ Equity |  |  |  |  |  |  |  |
Preferred Stock |  |  | 27 |  |  |  | 27 |
Common Stock |  |  | 21 |  |  |  | 20 |
Additional paid-in capital |  |  | 78,539 |  |  |  | 76,704 |
Accumulated deficit |  |  | (26,593 | ) |  |  | (34,016 | )
Accumulated other comprehensive loss |  |  | (914 | ) |  |  | (1,007 | )
Total stockholders’ equity |  |  | 51,080 |  |  |  | 41,728 |
Total liabilities and stockholders’ equity |  | $ | 77,743 |  |  | $ | 67,763 |
Condensed Income Statement [Table Text Block] |
|  | For the Year Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Revenues |  |  |  |  |  |  |  |  |  |  |  |
Equity in undistributed earnings / (loss) from Cohen & Company, LLC |  | $ | 16,348 |  |  | $ | 4,553 |  |  | $ | 3,708 |
Total revenues |  |  | 16,348 |  |  |  | 4,553 |  |  |  | 3,708 |
Operating income / (loss) |  |  | 16,348 |  |  |  | 4,553 |  |  |  | 3,708 |
Non-operating expense |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | (4,747 | ) |  |  | (4,695 | ) |  |  | (5,247 | )
Income / (loss) before income taxes |  |  | 11,601 |  |  |  | (142 | ) |  |  | (1,539 | )
Income tax (benefit) / expense |  |  | (2,830 | ) |  |  | (13 | ) |  |  | 3,574 |
Net income / (loss) |  | $ | 14,431 |  |  | $ | (129 | ) |  | $ | (5,113 | )
Condensed Cash Flow Statement [Table Text Block] |
|  | For the Year Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Operating activities |  |  |  |  |  |  |  |  |  |  |  |
Net income / (loss) |  | $ | 14,431 |  |  | $ | (129 | ) |  | $ | (5,113 | )
Adjustments to reconcile net income / (loss) to net cash provided by / (used) in operating activities: |  |  |  |  |  |  |  |  |  |  |  |
Equity in undistributed earnings / (loss) from Cohen & Company, LLC |  |  | (16,348 | ) |  |  | (4,553 | ) |  |  | (3,708 | )
Distributions from / (contributions to) Cohen & Company, LLC |  |  | 9,954 |  |  |  | 6,428 |  |  |  | 6,223 |
Amortization of discount of debt |  |  | 564 |  |  |  | 42 |  |  |  | 692 |
(Increase) / decrease in other assets |  |  | 559 |  |  |  | 18 |  |  |  | 108 |
Increase / (decrease) in accounts payable and other liabilities |  |  | (38 | ) |  |  | (2 | ) |  |  | 35 |
Increase / (decrease) in deferred income taxes |  |  | (3,389 | ) |  |  | (31 | ) |  |  | 3,561 |
Net cash provided by / (used in) operating activities |  |  | 5,733 |  |  |  | 1,773 |  |  |  | 1,798 |
Financing activities |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from issuance of Common Stock |  |  | - |  |  |  | 154 |  |  |  | - |
Cash used to net share settle equity awards |  |  | (102 | ) |  |  | (54 | ) |  |  | (48 | )
Dividends paid to stockholders |  |  | (5,631 | ) |  |  | (1,873 | ) |  |  | (1,750 | )
Net cash provided by / (used in) financing activities |  |  | (5,733 | ) |  |  | (1,773 | ) |  |  | (1,798 | )
Net increase (decrease) in cash and cash equivalents |  |  | - |  |  |  | - |  |  |  | - |
Cash and cash equivalents, beginning of period |  |  | - |  |  |  | - |  |  |  | - |
Cash and cash equivalents, end of period |  | $ | - |  |  | $ | - |  |  | $ | - |

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