EARNINGS PER SHARE (Tables)

9 Months Ended

Sep. 30, 2015

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

Basic and diluted earnings (loss) per share was calculated as follows (in thousands, except per share amounts):

	Three Months Ended  September 30,					Nine Months Ended  September 30,
	2015		2014			2015		2014
Net income (loss) attributable to B. Riley Financial, Inc.	$	1,463	$	(868	)	$	12,809	$	(2,979	)
Weighted average shares outstanding:
Basic		16,243,425		15,911,482			16,199,931		7,492,295
Effect of dilutive potential common shares:
Restricted stock units		56,349		—			28,147		—
Contingently issuable shares		44,875		—			44,875		—
Diluted		16,344,649		15,911,482			16,272,953		7,492,295
Basic income (loss) per share	$	0.09	$	(0.05	)	$	0.79	$	(0.40	)
Diluted income (loss) per share	$	0.09	$	(0.05	)	$	0.79	$	(0.40	)