v3.25.4

Note 26 - Earnings (Loss) Per Common Share (Tables) | 12 Months Ended
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Dec. 31, 2025
Notes Tables |
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] |
|  | Year Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Net income / (loss) attributable to Cohen & Company Inc. |  | $ | 14,431 |  |  | $ | (129 | ) |  | $ | (5,113 | )
Add/ (deduct): Income / (loss) attributable to non-controlling interest attributable to Operating LLC membership (1) |  |  | 27,616 |  |  |  | (357 | ) |  |  | - |
Add / (deduct): Adjustment (2) |  |  | (16,022 | ) |  |  | 33 |  |  |  | - |
Net income / (loss) on a fully converted basis |  | $ | 26,025 |  |  | $ | (453 | ) |  | $ | (5,113 | )
Weighted average common shares outstanding - Basic |  |  | 1,731,957 |  |  |  | 1,614,897 |  |  |  | 1,513,469 |
Unrestricted Operating LLC units of membership interests exchangeable into Cohen & Company Inc. shares (1) |  |  | 4,122,929 |  |  |  | 4,060,719 |  |  |  | - |
Restricted units or shares |  |  | 129,064 |  |  |  | - |  |  |  | - |
Weighted average common shares outstanding - Diluted |  |  | 5,983,950 |  |  |  | 5,675,616 |  |  |  | 1,513,469 |
Net income / (loss) per common share - Basic |  | $ | 8.33 |  |  | $ | (0.08 | ) |  | $ | (3.38 | )
Net income / (loss) per common share - Diluted (3) |  | $ | 4.35 |  |  | $ | (0.08 | ) |  | $ | (3.38 | )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block] |
|  | Year Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Restricted Common Stock |  |  | - |  |  |  | 59,655 |  |  |  | 9,060 |
Restricted Operating LLC units |  |  | - |  |  |  | 22,977 |  |  |  | 4,010,179 |
|  |  | - |  |  |  | 82,632 |  |  |  | 4,019,239 |

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- 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 -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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- 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 -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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