XML 80 R65.htm IDEA: XBRL DOCUMENT v3.20.4
Note 26 - Earnings (Loss) Per Common Share (Tables)
 12 Months Ended
Dec. 31, 2020
Notes Tables  
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]
   
Year Ended December 31,
  
   
2020
    
2019
    
2018
  
Net income / (loss) attributable to Cohen & Company Inc.
   $
14,205
     $
(2,054
 )   $
(2,463
 )
Add/ (deduct): Income / (loss) attributable to non-controlling interest attributable to Operating LLC membership (1)    
14,200
      
(1,231
 )    
(1,524
 )
Add back: interest expense on 2017 Convertible Note, net of tax
    
1,162
      
-
      
-
  
Add / (deduct): Adjustment (2)    
9,452
      
246
      
390
  
Net income / (loss) on a fully converted basis
   $
39,019
     $
(3,039
 )   $
(3,597
 )
                         
Weighted average common shares outstanding - Basic
    
1,131,085
      
1,136,574
      
1,152,073
  
Unrestricted Operating LLC units of membership interests exchangeable into Cohen & Company Inc. shares (1)    
2,800,597
      
544,599
      
532,409
  
Restricted Units or shares
    
124,922
      
-
      
-
  
Contingent shares on the 2017 Convertible Note
    
1,034,483
      
-
      
-
  
Weighted average common shares outstanding - Diluted
    
5,091,087
      
1,681,173
      
1,684,482
  
                         
Net income / (loss) per common share - Basic
   $
12.56
     $
(1.81
 )   $
(2.14
 )
                         
Net income / (loss) per common share - Diluted (3)
   $
7.66
     $
(1.81
 )   $
(2.14
 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]
   
Year Ended December 31,
  
   
2020
    
2019
    
2018
  
2017 Convertible Note
    
-
      
1,034,483
      
1,034,483
  
2013 Convertible Notes
    
-
      
414,882
      
352,292
  
Restricted Common Stock
    
-
      
15,101
      
26,380
  
Restricted Operating LLC units
    
-
      
3,752
      
-
  
     
-
      
1,468,218
      
1,413,155