v3.25.4

Note 28 - Commitments and Contingencies | 12 Months Ended
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Dec. 31, 2025
Notes to Financial Statements |
Commitments and Contingencies Disclosure [Text Block] | 28. COMMITMENTS AND CONTINGENCIES ﻿ Lease Commitments ﻿ The Company leases office space in several cities under lease agreements. As of December 31, 2025, future minimum commitments under these operating leases are as follows.
FUTURE LEASE COMMITMENTS
(Dollars in Thousands)
|  | Lease |  |  | Less: Sublease |  |  | Net Commitment |
2026 |  | $ | 4,529 |  |  | $ | (49 | ) |  | $ | 4,480 |
2027 |  |  | 3,741 |  |  |  | - |  |  |  | 3,741 |
2028 |  |  | 2,826 |  |  |  | - |  |  |  | 2,826 |
2029 |  |  | 2,518 |  |  |  | - |  |  |  | 2,518 |
2030 |  |  | 2,101 |  |  |  | - |  |  |  | 2,101 |
2031 and thereafter |  |  | 8,516 |  |  |  | - |  |  |  | 8,516 |
|  | $ | 24,231 |  |  | $ | (49 | ) |  | $ | 24,182 |
Rent expense for the years ended December 31, 2025, 2024, and 2023 was $2,671, $2,724, and $2,538, respectively, and was included in business development, occupancy, and equipment expense in the consolidated statements of operations. Rent expense was recorded net of sublease income of $92, $92, and $94, for the years ended December 31, 2025, 2024 and 2023, respectively. The lease commitments noted above represent the actual cash commitments and will not necessarily match the amount of rent expense recorded in the consolidated statements of operations. Legal and Regulatory Proceedings From time to time, the Company is a party to various routine legal proceedings, claims, and regulatory inquiries arising out of the ordinary course of the Company’s business. Management believes that the results of these routine legal proceedings, claims, and regulatory matters will not have a material adverse effect on the Company’s financial condition, or on the Company’s operations and cash flows. However, the Company cannot estimate the legal fees and expenses to be incurred in connection with these routine matters and, therefore, is unable to determine whether these future legal fees and expenses will have a material impact on the Company’s operations and cash flows. It is the Company’s policy to expense legal and other fees as incurred. The SEC’s enforcement division has concluded the previously disclosed investigation into one of the Company's investment advisers, Cohen & Company Financial Management LLC ("CCFM"). The staff has informed us that they do not intend to recommend an enforcement action by the Commission against CCFM in connection with this investigation. ﻿ ﻿

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