Company: COHN
Filing Date: 2025-08-04
Form Type: 10-Q
Source: 0001437749-25-024506
Chunk: 245

Company: Cohen & Co Inc.
Filing Date: 2025-08-04
Form: 10-Q
Item: Item 8
Chunk 245
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 for which the Company elected the fair value option is included as a component of other investments, at fair value in the consolidated balance sheets.
    
   The following table summarizes amounts due from / to related parties as of each date shown. These amounts  may result from normal operating advances, employee advances, or from timing differences between the transactions disclosed in note 23 and final settlement of those transactions in cash. All amounts are primarily non-interest bearing.
    
   DUE FROM RELATED PARTIES
   (Dollars in Thousands)

        June 30, 2025 

        December 31, 2024 

        CREO JV 
        
       $
       131

       $
       74

        Employee & other 

       747

       458

        SPAC Fund - other receivable 

       155

       127

        U.S. Insurance JV 

       256

       282

        Due from related parties 
        
       $
       1,289

       $
       941

       56

 ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS. 

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The following discussion and analysis of the consolidated financial condition and results of operations of Cohen & Company Inc. and its consolidated subsidiaries (collectively, “we,” “us,” “our,” or the “Company”) should be read in conjunction with the unaudited consolidated financial statements and the notes thereto appearing elsewhere in this Quarterly Report on Form 10-Q and the audited consolidated financial statements and notes thereto appearing in our Annual Report on Form 10-K for the year ended December 31, 2024.

“Management’s Discussion and Analysis of Financial Condition and Results of Operations” is based on our consolidated financial statements, which have been prepared in accordance with U.S. GAAP. The preparation of these financial statements requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities. On a regular basis, we evaluate these estimates, including fair value of financial instruments. These estimates are based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results may differ from these estimates. 

All amounts in this disclosure are in thousands (except share, unit, per share, and per unit data) except where otherwise noted. 

Overview 

We are a financial services company specializing in an expanding range