Company: COHN
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001437749-25-007158
Chunk: 2709

Company: Cohen & Co Inc.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 6
Chunk 2709
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 for the years ended December 31, 2023 and 2022 was comprised of the non-controlling interest related to member interests in the Operating LLC other than interests held by us for the relevant periods. 

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      SUMMARY CALCULATION OF CONVERTIBLE NON-CONTROLLING INTEREST 

      For the Year Ended December 31, 2023 

      Wholly Owned Subsidiaries 

      Other Consolidated Subsidiaries 

      Total Operating LLC Consolidated 

      Cohen & Company Inc. 

      Consolidated 

      Net income / (loss) before tax 
      
     $
     (23,091
     )
      
     $
     39,035

     $
     15,944

     $
     -

     $
     15,944

      Income tax expense / (benefit) 

     1,972

     -

     1,972

     3,573

     5,545

      Net income / (loss) after tax 

     (25,063
     )

     39,035

     13,972

     (3,573
     )

     10,399

      Other consolidated subsidiary non-controlling interest 

     -

     19,590

     19,590

      Net income / (loss) attributable to the Operating LLC 

     (25,063
     )

     19,445

     (5,618
     )

      Average effective Operating LLC non-controlling interest % (1) 

     72.59
     %

      Operating LLC non-controlling interest 

     $
     (4,078
     )

      ﻿ 

      Summary 

      Other consolidated subsidiary non-controlling interest 

     $
     19,590

      Operating LLC non-controlling interest 

     (4,078
     )

     $
     15,512

﻿ 

﻿ 

      SUMMARY CALCULATION OF CONVERTIBLE NON-CONTROLLING INTEREST 

      For the Year Ended December 31, 2022 

      Wholly Owned Subsidiaries 

      Other Consolidated Subsidiaries 

      Total Operating LLC Consolidated 

      Cohen & Company Inc. 

      Consolidated 

      Net income / (loss) before tax 
      
     $
     (20,287
     )
      
     $
     (33,589
     )
      
     $
     (53,876
     )