ACQUISITIONS (Tables)

9 Months Ended

Sep. 30, 2015

Business Combinations [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

 The preliminary purchase price allocation was as follows:

Tangible assets acquired and assumed:
Cash and cash equivalents	$	49
Accounts receivable		8
Prepaid expenses and other assets		30
Property and equipment		15
Accounts payable and accrued liabilities		(87	)
Customer relationships		2,400
Goodwill		6,971
Total	$	9,386

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The amount of revenue and earnings attributable to MK Capital in the Company’s condensed consolidated statement of operations during the three and nine months ended September 30, 2015 were as follows:

	Three Months Ended September 30, 2015		Period from February 2, 2015 through September 30, 2015
Revenues	$	479	$	1,285
Income before income taxes		107		226

The purchase price allocation [Table Text Block]

The purchase price allocation was as follows:

Tangible assets acquired and assumed:
Cash and cash equivalents	$	2,667
Restricted cash		50
Securities owned		1,978
Accounts receivable		1,845
Prepaid expenses and other assets		302
Property and equipment		76
Accounts payable and accrued liabilities		(3,194	)
Securities sold, not yet purchased		(922	)
Deferred tax liability		(1,120	)
Customer relationships		1,200
Tradename		1,600
Goodwill		21,869
Total	$	26,351

Business Acquisition, Pro Forma Information [Table Text Block]

The pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of the earliest period presented, nor does it intend to be a projection of future results .

	Pro Forma Unaudited
	Three Months Ended September 30, 2014			Nine Months Ended September 30, 2014
Revenues	$	20,700		$	71,814
Net loss attributable to B. Riley Financial, Inc.	$	(881	)	$	(1,116	)
Basic loss per share	$	(0.06	)	$	(0.11	)
Diluted loss per share	$	(0.06	)	$	(0.11	)
Weighted average basic shares outstanding		15,911,482			10,069,572
Weighted average diluted shares outstanding		15,911,482			10,069,572