Company: COHN
Filing Date: 2025-11-06
Form Type: 10-Q
Source: 0001437749-25-033482
Chunk: 52

Company: Cohen & Co Inc.
Filing Date: 2025-11-06
Form: 10-Q
Item: Item 1
Chunk 52
---
 $475, respectively. No provision was recorded for the three and nine month period ending 2024. The Company fully charged off $0 and $203 new issue and advisory fee receivables during the three and nine months ended  September 30, 2025, respectively.
    
   Asset management fees receivable is of a routine and short-term nature. These amounts are generally accrued monthly and paid on a monthly or quarterly basis.
    
   Accrued interest and dividends receivable represents interest and dividends accrued on the Company’s investment securities included as a component of investments-trading or other investments, at fair value. Interest payable on securities sold, not yet purchased is included as a component of accounts payable and other liabilities in the table titled accounts payable and other liabilities below.
    
   Revenue share receivable represents the amount due to the Company for the Company’s share of a revenue arrangement generated from an entity in which the Company receives a share of the entity’s revenue.
    
   Agency repo income receivable represents income receivable on gestation repo trades.  See note 10.
    
   Miscellaneous other receivables represent other receivables that are of a short-term nature.
   ﻿ 
   Other assets consisted of the following.
    
   OTHER ASSETS
   (Dollars in Thousands)

       September 30, 2025    December 31, 2024  
 Deferred costs  $162  $93 
 Prepaid expenses   2,320   2,305 
 Deposits   772   714 
 Furniture, equipment, and leasehold improvements, net   2,271   1,975 
 Intangible assets   166   166 
 Other assets  $5,691  $5,253 

   ﻿ 
   Deferred costs are costs incurred pending reimbursement from a third party upon closing of a transaction. Prepaid expenses represent amounts paid for services that are being amortized over their expected period of use and benefit.  They are all routine and short-term in nature.  Deposits are amounts held by landlords or other parties that will be returned or offset upon satisfaction of a lease or other contractual arrangement.  See note 16 to the Company’s consolidated financial statements included in its Annual Report on Form 10-K for the year ended  December 31, 2024 for further discussion of the Company’s furniture, equipment, and leasehold improvements.