Company: COHN
Filing Date: 2025-11-06
Form Type: 10-Q
Source: 0001437749-25-033482
Chunk: 244

Company: Cohen & Co Inc.
Filing Date: 2025-11-06
Form: 10-Q
Item: Item 8
Chunk 244
---
2,455)
 Enterprise net income (loss)   10,610   899   2,453   13,962   (6,366)  7,596 
 Less: Net income (loss) attributable to the convertible non-controlling interest of Cohen & Company Inc.   -   -   -   -   5,446   5,446 
 Net income (loss) attributable to Cohen & Company Inc.  $10,610  $899  $2,453  $13,962  $(11,812) $2,150 
                         
 Other statement of operations data                         
 Cash compensation and benefits as a percentage of revenue   43.04%  55.74%  31.54%  43.90%  N/A   52.89%
 Operating income / (loss) as a percentage of revenue   38.98%  27.92%  56.43%  38.52%  N/A   22.79%
 Net income / (loss) as a percentage of revenue   38.91%  27.92%  0.25%  36.31%  N/A   16.22%
 Net income / (loss) attributable to Cohen & Company Inc. as a percentage of revenue   38.91%  27.88%  203.57%  44.05%  N/A   6.78%

    (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. 

       49

   BALANCE SHEET DATA
   As of  September 30, 2025
   (Dollars in