Company: COHN
Filing Date: 2025-08-04
Form Type: 10-Q
Source: 0001437749-25-024506
Chunk: 235

Company: Cohen & Co Inc.
Filing Date: 2025-08-04
Form: 10-Q
Item: Item 8
Chunk 235
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/A   21.75%

    (1)  Unallocated includes certain expenses incurred by indirect overhead and support departments (such as the executive, finance, legal, information technology, human resources, risk, compliance, and other similar overhead and support departments). Some of the items not allocated include: (1) operating expenses (such as cash compensation and benefits, equity-based compensation expense, professional fees, travel and entertainment, consulting fees, and rent) related to support departments excluding certain departments that directly support the Capital Markets business segment; (2) interest expense on debt; and (3) income taxes. Management does not consider these items necessary for an understanding of the operating results of these business segments and such amounts are excluded in business segment reporting to the CODM. 

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   BALANCE SHEET DATA
   As of  June 30, 2025
   (Dollars in Thousands)

       Capital    Asset    Principal    Segment    Unallocated      
   Markets    Management    Investing    Total   (1)   Total  
 Total Assets  $1,042,043  $6,595  $40,660  $1,089,298  $42,352  $1,131,650 
                         
 Included within total assets:                         
 Investments in equity method affiliates  $310  $-  $24,371  $24,681  $-  $24,681 
 Goodwill (2)  $54  $55  $-  $109  $-  $109 
 Intangible assets (2)  $166  $-  $-  $166  $-  $166 

   ﻿ 
   BALANCE SHEET DATA
    December 31, 2024
   (Dollars in Thousands)

       Capital    Asset    Principal    Segment    Unallocated      
   Markets    Management    Investing    Total   (1)   Total  
 Total Assets  $888,780  $7,371  $44,175  $940,326  $30,823  $971,149 
                         
 Included within total assets:                         
 Investments in equity method affiliates