Note 29 - Segment and Geographic Information (Tables)

12 Months Ended

Dec. 31, 2021

Notes Tables

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	Capital			Asset		Principal		Segment
	Markets			Management		Investing		Total			Unallocated (1)			Total
Net trading	$	69,385		$	-	$	-	$	69,385		$	-		$	69,385
Asset management		-			10,923		-		10,923			-			10,923
New issue and advisory		28,736			-		-		28,736			-			28,736
Principal transactions and other income		(3	)		768		36,559		37,324			-			37,324
Total revenues		98,118			11,691		36,559		146,368			-			146,368
Compensation and benefits		42,064			6,630		16,546		65,240			19,808			85,048
Other operating expense		13,914			2,151		387		16,452			5,275			21,727
Total operating expenses		55,978			8,781		16,933		81,692			25,083			106,775
Operating income / (loss)		42,140			2,910		19,626		64,676			(25,083	)		39,593
Interest income (expense)		(435	)		-		-		(435	)		(6,798	)		(7,233	)
Income / (loss) from equity method affiliates		-			-		36,010		36,010			-			36,010
Other non-operating income		-			-		-		-			2,127			2,127
Income / (loss) before income taxes		41,705			2,910		55,636		100,251			(29,754	)		70,497
Income tax expense / (benefit)		-			-		-		-			(1,614	)		(1,614	)
Net income / (loss)		41,705			2,910		55,636		100,251			(28,140	)		72,111
Less: Net income / (loss) attributable to the non-controlling interest		-			1,878		33,696		35,574			25,255			60,829
Net income / (loss) attributable to Cohen & Company Inc.	$	41,705		$	1,032	$	21,940	$	64,677		$	(53,395	)	$	11,282
Other statement of operations data
Depreciation and amortization (included in total operating expense)	$	1		$	2	$	-	$	3		$	368		$	371

	Capital			Asset		Principal			Segment
	Markets			Management		Investing			Total			Unallocated (1)			Total
Net trading	$	73,611		$	-	$	-		$	73,611		$	-		$	73,611
Asset management		-			8,759		-			8,759			-			8,759
New issue and advisory		2,234			-		-			2,234			-			2,234
Principal transactions and other income		3			639		44,864			45,506			-			45,506
Total revenues		75,848			9,398		44,864			130,110			-			130,110
Compensation and benefits		36,092			5,309		11,700			53,101			6,801			59,902
Other operating expense		12,546			2,042		168			14,756			5,241			19,997
Impairment of goodwill		7,883			-		-			7,883			-			7,883
Total operating expenses		56,521			7,351		11,868			75,740			12,042			87,782
Operating income / (loss)		19,327			2,047		32,996			54,370			(12,042	)		42,328
Interest income (expense)		(997	)		-		-			(997	)		(8,592	)		(9,589	)
Income / (loss) from equity method affiliates		-			-		(2,955	)		(2,955	)		-			(2,955	)
Income / (loss) before income taxes		18,330			2,047		30,041			50,418			(20,634	)		29,784
Income tax expense / (benefit)		-			-		-			-			(8,669	)		(8,669	)
Net income / (loss)		18,330			2,047		30,041			50,418			(11,965	)		38,453
Less: Net income / (loss) attributable to the non-controlling interest		-			1,408		8,640			10,048			14,200			24,248
Net income / (loss) attributable to Cohen & Company Inc.	$	18,330		$	639	$	21,401		$	40,370		$	(26,165	)	$	14,205
Other statement of operations data
Depreciation and amortization (included in total operating expense)	$	18		$	3	$	-		$	21		$	313		$	334

	Capital			Asset		Principal			Segment
	Markets			Management		Investing			Total			Unallocated (1)			Total
Net trading	$	38,172		$	-	$	-		$	38,172		$	-		$	38,172
Asset management		-			7,560		-			7,560			-			7,560
New issue and advisory		1,831			-		-			1,831			-			1,831
Principal transactions and other income		1			530		1,572			2,103			-			2,103
Total revenues		40,004			8,090		1,572			49,666			-			49,666
Salaries/Wages		18,575			4,805		-			23,380			2,592			25,972
Other Operating Expense		12,257			2,456		399			15,112			4,541			19,653
Total operating expenses		30,832			7,261		399			38,492			7,133			45,625
Operating income / (loss)		9,172			829		1,173			11,174			(7,133	)		4,041
Interest income (expense)		(175	)		-		-			(175	)		(7,409	)		(7,584	)
Income / (loss) from equity method affiliates		-			-		(553	)		(553	)		-			(553	)
Income / (loss) before income taxes		8,997			829		620			10,446			(14,542	)		(4,096	)
Income tax expense / (benefit)		-			-		-			-			(523	)		(523	)
Net income / (loss)		8,997			829		620			10,446			(14,019	)		(3,573	)
Less: Net income / (loss) attributable to the non-controlling interest		-			-		(289	)		(289	)		(1,230	)		(1,519	)
Net income / (loss) attributable to Cohen & Company Inc.	$	8,997		$	829	$	909		$	10,735		$	(12,789	)	$	(2,054	)
Other statement of operations data
Depreciation and amortization (included in total operating expense)	$	18		$	3	$	-		$	21		$	297		$	318

Reconciliation of Assets from Segment to Consolidated [Table Text Block]

	Capital		Asset		Principal		Segment
	Markets		Management		Investing		Total		Unallocated (1)		Total
Total Assets	$	3,501,973	$	5,251	$	104,491	$	3,611,715	$	42,544	$	3,654,259
Included within total assets:
Investments in equity method affiliates	$	-	$	-	$	48,238	$	48,238	$	-	$	48,238
Goodwill (2)	$	54	$	55	$	-	$	109	$	-	$	109
Intangible assets (2)	$	166	$	-	$	-	$	166	$	-	$	166

	Capital		Asset		Principal		Segment
	Markets		Management		Investing		Total		Unallocated (1)		Total
Total Assets	$	6,049,599	$	1,540	$	72,292	$	6,123,431	$	25,948	$	6,149,379
Included within total assets:
Investments in equity method affiliates	$	-	$	-	$	13,482	$	13,482	$	-	$	13,482
Goodwill (2)	$	54	$	55	$	-	$	109	$	-	$	109
Intangible assets (2)	$	166	$	-	$	-	$	166	$	-	$	166

Revenue from External Customers by Geographic Areas [Table Text Block]

	Year Ended December 31,
	2021		2020		2019
Total Revenues:
United States	$	140,420	$	125,151	$	43,853
United Kingdom & Other		5,948		4,959		5,813
Total	$	146,368	$	130,110	$	49,666