v3.25.4
Note 21 - Equity (Tables)
12 Months Ended
Dec. 31, 2025
Notes Tables  
Schedule Of Unrestricted Common Stock And Restricted Common Stock Activity [Table Text Block]
  

Common Stock

  

Restricted Stock

  

Total

 

December 31, 2022

  1,433,283   341,059   1,774,342 

Issuance as equity-based compensation

  -   143,900   143,900 

Vesting of shares

  113,301   (113,301)  - 

Shares withheld for employee taxes

  (20,328)  -   (20,328)

Forfeiture / cancellation of restricted stock

  -   (4,167)  (4,167)

December 31, 2023

  1,526,256   367,491   1,893,747 

Issuance of shares

  13,500   -   13,500 

Issuance as equity-based compensation

  -   153,125   153,125 

Vesting of shares

  114,491   (114,491)  - 

Shares withheld for employee taxes

  (26,195)  -   (26,195)

Units exchanged for shares

  7,209   -   7,209 

Forfeiture / cancellation of restricted stock

  -   (1,334)  (1,334)

December 31, 2024

  1,635,261   404,791   2,040,052 

Issuance as equity-based compensation

  -   144,200   144,200 

Vesting of shares

  149,981   (149,981)  - 

Shares withheld for employee taxes

  (35,187)  -   (35,187)

Forfeiture / cancellation of restricted stock

  -   (19,002)  (19,002)

December 31, 2025

  1,750,055   380,008   2,130,063 
Units Received Pursuant To Agreement [Table Text Block]
  

Cohen & Company Inc.

  

Daniel G. Cohen

  

DGC Trust

  

Others

  

Total

 

December 31, 2022

  14,332,824   19,356,855   20,225,095   72,098   53,986,872 

Issuance of Units under UIS Agreement, net

  929,730   -   -   -   929,730 

Vesting of units

  -   967,830   -   470,330   1,438,160 

Issuance of units under 2017 Convertible Note

  -   (479,380)  -   (470,330)  (949,710)

December 31, 2023

  15,262,554   19,845,305   20,225,095   72,098   55,405,052 

Issuance of Units under UIS Agreement, net

  1,090,048   -   -   -   1,090,048 

Vesting of units

  -   940,669   -   540,663   1,481,332 

Redemption of convertible non-controlling interest units

  -   (443,474)  -   (555,389)  (998,863)

December 31, 2024

  16,352,602   20,342,500   20,225,095   57,372   56,977,569 

Issuance of Units under UIS Agreement, net

  1,147,940   -   -   -   1,147,940 

Vesting of units

  -   1,011,000   -   610,996   1,621,996 

Redemption of convertible non-controlling interest units

  -   (460,679)  -   (502,053)  (962,732)

December 31, 2025

  17,500,542   20,892,821   20,225,095   166,315   58,784,773 
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Table Text Block]
  

For the Year Ended December 31,

 
  

2025

  

2024

  

2023

 

Net income / (loss) attributable to Cohen & Company Inc.

 $14,431  $(129) $(5,113)

Transfers (to) from the non-controlling interest:

            

Increase / (decrease) in Cohen & Company Inc.'s paid in capital for the acquisition / (surrender) of additional units in consolidated subsidiary, net

  590   679   636 

Changes from net income / (loss) attributable to Cohen & Company Inc. and transfers (to) from non-controlling interest

 $15,021  $550  $(4,477)
Non-controlling Interest, Changes in Ownership Activity [Table Text Block]
  

Operating LLC

  

Columbus Circle SPAC

  

Other Consolidated Subsidiaries

  

Total

 

December 31, 2022

 $47,270  $-  $17  $47,287 

Non-controlling interest share of income

  (4,078)  -   19,590   15,512 

Other comprehensive income

  61   -   -   61 

Acquisition / (surrender) of additional units of consolidated subsidiary

  (622)  -   -   (622)

Equity-based compensation

  3,184   -   -   3,184 

Shares withheld for employee taxes

  (127)  -   -   (127)

Dividends/distributions to convertible non-controlling interest

  (4,344)  -   -   (4,344)

Convertible non-controlling interest investment

  (834)  -   -   (834)

Non-convertible non-controlling interest investment

  -   -   39   39 

Non-convertible non-controlling interest distributions

  -   -   (10,041)  (10,041)

December 31, 2023

 $40,510  $-  $9,605  $50,115 

Non-controlling interest share of income (loss)

  (357)  -   8,675   8,318 

Other comprehensive income

  (119)  -   -   (119)

Acquisition / (surrender) of additional units of consolidated subsidiary

  (664)  -   -   (664)

Equity-based compensation

  3,336   -   -   3,336 

Shares withheld for employee taxes

  (135)  -   -   (135)

Dividends/distributions to convertible non-controlling interest

  (4,819)  -   -   (4,819)

Redemption of convertible non-controlling interest units

  (659)  -   -   (659)

Non-convertible non-controlling interest distributions

  -   -   (6,818)  (6,818)

December 31, 2024

 $37,093  $-  $11,462  $48,555 

Non-controlling interest share of income (loss)

  27,616   5,853   (7,766)  25,703 

Other comprehensive income

  254   -   -   254 

Acquisition / (surrender) of additional units of consolidated subsidiary

  (576)  -   -   (576)

Equity-based compensation

  3,194   15,671   -   18,865 

Shares withheld for employee taxes

  (241)  -   -   (241)

Dividends/distributions to convertible non-controlling interest

  (14,818)  -   -   (14,818)

Redemption of convertible non-controlling interest units

  (954)  -   -   (954)

Non-convertible non-controlling interest investment

  -   2,669   -   2,669 

Non-convertible non-controlling interest distributions

  -   (24,193)  (3,258)  (27,451)

December 31, 2025

 $51,568  $-  $438  $52,006