{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-22-056180","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2022-05-05T23:59:59+00:00","discovered_at":"2026-05-14T18:04:00.020956+00:00","generated_at":"2026-06-25T23:23:35.298553+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Cohen & Company Q1 net loss $7.6M; revenue negative $0.7M on SPAC mark-to-market losses","bullets":["Net loss attributable to Cohen & Company Inc. of $7.6M ($5.46 diluted EPS) vs net income $9.4M ($6.98) in Q1 2021.","Total revenues negative $0.7M driven by $18.4M negative principal transactions from SPAC mark-to-market adjustments.","Board declares quarterly dividend of $0.25 per share, payable June 3, 2022 to holders of record May 20, 2022.","Adjusted pre-tax loss of $5.8M ($4.14 per share) compared to adjusted pre-tax income of $37.6M ($7.52) in prior year quarter.","CEO cites unrealized mark-to-market losses on SPAC holdings; uncertainty in SPAC market may continue to impact results."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-22-056180","json":"https://secwatch.observer/filing/0001104659-22-056180.json","markdown":"https://secwatch.observer/filing/0001104659-22-056180.md","text":"https://secwatch.observer/filing/0001104659-22-056180.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465922056180/0001104659-22-056180-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465922056180/tm2214399d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-25T23:23:35.298553+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}