Company: COHN
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001437749-25-007158
Chunk: 2933

Company: Cohen & Co Inc.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 7
Chunk 2933
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 Other consolidated subsidiary non-controlling interest 

     8,675

     8,675

      Net income / (loss) attributable to the Operating LLC 

     (5,489
     )

     4,990

     (499
     )

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

     71.54
     %

      Operating LLC non-controlling interest 

     $
     (357
     )

      ﻿ 

      Summary 

      Other consolidated subsidiary non-controlling interest 

     $
     8,675

      Operating LLC non-controlling interest 

     (357
     )

     $
     8,318

﻿ 

﻿ 

      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

      (1) 
      Non-controlling interest is recorded on a quarterly basis. Because earnings are recognized unevenly throughout the year and the non-cont