Note 2 - Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]

Balance Sheet	As Stated			Revised			Change
Deferred income taxes	$	9,468		$	11,513		$	2,045
Accounts payable and other liabilities	$	22,701		$	22,819		$	118
Accumulated deficit	$	(9,730	)	$	(9,204	)	$	526
Non-controlling interest	$	88,091		$	89,492		$	1,401
Income Statement
Income tax expense (benefit)	$	(1,614	)	$	(3,541	)	$	(1,927	)
Net Income (loss)	$	72,111		$	74,038		$	1,927
Net Income attributable to non-controlling interests	$	60,829		$	62,230		$	1,401
Net income (loss) attributable to Cohen & Company Inc.	$	11,282		$	11,808		$	526
Basic Earnings Per Share	$	9.50		$	9.95		$	0.45
Diluted Earnings Per Share	$	7.48		$	7.83		$	0.35