Company: COHN
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001437749-25-007158
Chunk: 1929

Company: Cohen & Co Inc.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 2
Chunk 1929
---
R") and the Investment Firm Directive ("IFD").  CCFEL cancelled its license with the CBI effective  April 7, 2022.
     ﻿ 
   The following tables shows the actual net capital for JVB and actual net liquid capital for CCFESA as compared to the required amounts for the periods indicated.
    
    STATUTORY NET CAPITAL REQUIREMENTS 
 (Dollars in thousands) 

       December 31, 2024  
   Actual Net Capital or Liquid Capital    Amount Required    Excess  
 JVB  $48,414  $250  $48,164 
 CCFESA   1,574   643   931 
 Total  $49,988  $893  $49,095 

       December 31, 2023  
   Actual Net Capital or Liquid Capital    Amount Required    Excess  
 JVB  $49,878  $250  $49,628 
 CCFESA   1,761   685   1,076 
 Total  $51,639  $935  $50,704 

        F-
       67

   26. EARNINGS / (LOSS) PER COMMON SHARE 
   ﻿ 
   The following table presents a reconciliation of basic and diluted earnings / (loss) per common share for the periods indicated.﻿

       EARNINGS / (LOSS) PER COMMON SHARE 

       (Dollars in Thousands, except share or per share information) 

        Year Ended December 31, 

        2024 

        2023 

        2022 

        Net income / (loss) attributable to Cohen & Company Inc. 
        
       $
       (129
       )
        
       $
       (5,113
       )
        
       $
       (13,389
       )

        Add/ (deduct): Income / (loss) attributable to non-controlling interest attributable to Operating LLC membership (1) 

       (357
       )

       -

       -

        Add / (deduct): Adjustment (2) 

       33

       -

       -

        Net income / (loss) on a fully converted basis 
        
       $
       (453
       )
        
       $
       (5,113
       )
        
       $
       (13,389
       )

        Weighted average