Company: COHN
Filing Date: 2025-08-04
Form Type: 10-Q
Source: 0001437749-25-024506
Chunk: 79

Company: Cohen & Co Inc.
Filing Date: 2025-08-04
Form: 10-Q
Item: Item 1
Chunk 79
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 a former SPAC sponsor entity.  
 ●The Company recorded a decrease of $392 in other investments, at fair value resulting from an in-kind distribution to the non-convertible controlling interest.
 ●The Company recorded a decrease in cash flow from operations for non-cash advisory revenue of $31,326.  Of this amount, $30,534 resulted in an increase in other investments, at fair value and $792 resulted in an increase in equity method investments. 
 ●The Company recorded a decrease in other receivables of $19, a decrease in due from broker of $1,120, a decrease in other investments, at fair value of $1,299, a decrease of other investments sold, not yet purchased, at fair value of $344, and a decrease in non-controlling interest of $1,691 resulting from the sale of the Company's interest in Vellar GP.

   For the six months ended  June 30, 2024, the Company had the following significant non-cash transactions that are not reflected on the statement of cash flows:
    
     ●   The Company net received units of membership interest in the Operating LLC.  The Company recognized a net increase in additional paid-in capital of $645, a net decrease in AOCI of $14, and a decrease in non-controlling interest of $631.  See note 16. 
 ● The Company recorded a decrease in cash flow from operations for non-cash advisory revenue of $11,140 which resulted in an increase in other investments, at fair value.  
 ●The Company recorded a decrease in equity method affiliated of $7,389 and an increase in other investments, at fair value of $7,389, resulting from an in-kind distribution from equity method affiliates.

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   23. RELATED PARTY TRANSACTIONS 
    
   Certain terms in this footnote are defined in the Company’s Annual Report on Form 10-K for the year ended  December 31, 2024.  The Company has identified the following related party transactions for the six months ended  June 30, 2025 and 2024. The transactions are listed by the related party and, unless otherwise noted in the text of the description, the amounts are disclosed in the tables at the end of this section.
     
   A. JKD Investor 
    
   The JKD Investor is an entity owned by Jack J. DiMa