Company: COHN
Filing Date: 2025-08-04
Form Type: 10-Q
Source: 0001437749-25-024506
Chunk: 46

Company: Cohen & Co Inc.
Filing Date: 2025-08-04
Form: 10-Q
Item: Item 1
Chunk 46
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ates, the Company will likely receive no distributions in kind or in cash related to these investments and the remaining balances will be recorded as a component of loss from equity method investments in the consolidated statement of operations.
    
   The following tables show certain summary financial data of all the Company's equity method investees. These amounts include all equity method investees whether accounted for under the equity method or at fair value. All information is presented on a combined basis.

        June 30, 2025 

        December 31, 2024 

        Total Assets 
        
       $
       784,582

       $
       620,512

        Liabilities 
        
       $
       253,078

       $
       317,160

        Equity allocable to the controlling interest 

       531,379

       303,227

        Noncontrolling interest 

       125

       125

        Total Equity 

       531,504

       303,352

        Total Liabilities & Equity 
        
       $
       784,582

       $
       620,512

       Three months ending    Six months ending  
   June 30,    June 30,    June 30,    June 30,  
   2025    2024    2025    2024  
 Net income/(loss)  $12,967  $(17,278) $16,029  $20,406 
 Net income/(loss) attributable to the investee  $8  $8  $8  $8 

       32

   12. LEASES
   ﻿ 
   The Company leases office space and certain computers and related equipment.  From time to time, the Company subleases office space to other tenants.  Under the requirements of ASC 842, the Company determines if an arrangement is a lease at the inception date of the contract. Then, the Company measures the lease liability using an incremental borrowing rate that was calculated for each operating lease based on the term of the lease, the U.S. Treasury term interest rate, and an estimated spread to borrow on a secured basis.
   ﻿ 
   Rent expense is recognized on a straight-line basis over the lease term and is included in business development, occupancy, and equipment expense.
   ﻿ 
   As of  June 30, 2025, all