Company: COHN
Filing Date: 2025-08-04
Form Type: 10-Q
Source: 0001437749-25-024506
Chunk: 113

Company: Cohen & Co Inc.
Filing Date: 2025-08-04
Form: 10-Q
Item: Item 1
Chunk 113
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.  We account for our investments in SPAC sponsor entities under the equity method of accounting.  If the SPAC sponsor entity distributes SPAC shares to us, we account for those SPAC shares as a component of other investments, at fair value.  The following table shows the equity method income or loss included in other SPAC sponsor entities above broken out by the ultimate public company investee.  For several of the investments described below, we also had an investment in the same company accounted for at fair value as a component of other investments, at fair value during the periods presented.  See discussion of principal transactions above.

      Six Months Ended June 30, 

      2025 

      2024 

      Change 

      African Agriculture Holdings Inc. (OTC: AAGR) 
      
     $
     -

     $
     (1,825
     )
      
     $
     1,825

      Brand Engagement Network, Inc. (NASDAQ: BNAI) 

     -

     4,217

     (4,217
     )

      Critical Metals Corp. (NASDAQ: CRML) 

     (367
     )

     5,183

     (5,550
     )

      Next.e.GO N.V. (OTC: EGOXF) 

     -

     (279
     )

     279

      Fold Holdings, Inc. (NASDAQ: FLD) 

     1,949

     (2
     )

     1,951

      Murano Global Investments Plc (NASDAQ: MRNO) 

     482

     15,446

     (14,964
     )

      Holdco Nuvo Group DG Ltd. (OTC:NUVWQ) 

     -

     2,201

     (2,201
     )

      Tevogen Bio Holdings Inc. (NASDAQ: TVGN) 

     -

     786

     (786
     )

      Zoomcar Holdings, Inc. (OTC: ZCAR) 

     (15
     )

     (2,429
     )

     2,414

      Other 

     (610
     )

     (122
     )

     (488
     )

      Total 
      
     $
     1,439

     $
     23,176

     $
     (21,737
     )

       70

Income Tax Expense / (Benefit) 

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Income tax expense / (