Company: COHN
Filing Date: 2025-08-04
Form Type: 10-Q
Source: 0001437749-25-024506
Chunk: 86

Company: Cohen & Co Inc.
Filing Date: 2025-08-04
Form: 10-Q
Item: Item 1
Chunk 86
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 of employee contributions for all participants not to exceed 3% of their eligible compensation. Contributions made on behalf of the Company were $135 and $104 for the three months ended  June 30, 2025 and 2024, respectively. Contributions made on behalf of the Company were $275 and $245 during the six months ended  June 30, 2025 and 2024, respectively.

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   24. DUE FROM / DUE TO RELATED PARTIES 
    
   Amounts due to related parties associated with redeemable financial instruments and outstanding debt are included as components of those balances in the consolidated balance sheets.  In addition, interest or investment return owed on those balances are included as a component of accounts payable and other liabilities in the consolidated balance sheets.  Any investment made in an equity method affiliate for which the Company does not elect the fair value option is included as a component of investments in equity method affiliates in the consolidated balance sheets.  Any investment made in an equity method affiliate for which the Company elected the fair value option is included as a component of other investments, at fair value in the consolidated balance sheets.
    
   The following table summarizes amounts due from / to related parties as of each date shown. These amounts  may result from normal operating advances, employee advances, or from timing differences between the transactions disclosed in note 23 and final settlement of those transactions in cash. All amounts are primarily non-interest bearing.
    
   DUE FROM RELATED PARTIES
   (Dollars in Thousands)

        June 30, 2025 

        December 31, 2024 

        CREO JV 
        
       $
       131

       $
       74

        Employee & other 

       747

       458

        SPAC Fund - other receivable 

       155

       127

        U.S. Insurance JV 

       256

       282

        Due from related parties 
        
       $
       1,289

       $
       941

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 ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS. 

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The following discussion and analysis of the consolidated financial condition and results of operations of Cohen & Company Inc. and its consolidated subsidiaries (collectively, “we,” “us,” “our,” or the “Company”) should be read in conjunction with the