Company: COHN
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001437749-25-007158
Chunk: 3129

Company: Cohen & Co Inc.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 7
Chunk 3129
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,338, $18,248, and $7,416 in the years ended  December 31, 2024, 2023, and 2023 respectively.  

        F-
       74

   30. SUPPLEMENTAL CASH FLOW DISCLOSURE 
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   Cash flows from investments (including derivatives) classified as investments-trading or trading securities sold, not yet purchased are presented on a net basis as a component of cash flows from operations.  Cash flows from investments (including derivatives) classified as other investments, at fair value or other investments sold, not yet purchased are presented on a gross basis as a component of cash flows from investing. 
    
   Interest paid by the Company on its debt and redeemable financial instruments was $6,014, $5,607, and $4,782 for the years ended  December 31, 2024, 2023, and 2022, respectively.    
   ﻿ 
   The Company paid income taxes of $60, $539, and $327 for the years ended  December 31, 2024, 2023, and 2022, respectively, and received income tax refunds of $240, $96, and  $0, for the years ended  December 31, 2024, 2023, and 2022, respectively. 
    
   In 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 $679, a net decrease in AOCI of $15, and a decrease in non-controlling interest of  $664.  See note 21.
 •The Company recorded a net decrease in investments in equity method affiliates of $14,586, a net increase in other investments, at fair value of $14,586, and an increase of $2,861 in other investments, sold not purchased resulting from an in-kind distribution from an equity method affiliate.
 •In connection with the Redemption Agreement, the Company recorded a reduction in the redeemable financial instrument of $5,146 and a corresponding increase of $5,146 in debt resulting from the issuance of the 2024 Note.

   In 2023, the Company had