{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-055805","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2023-05-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.228435+00:00","generated_at":"2026-06-15T20:49:28.629951+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Cohen & Co Q1 net loss narrows to $2.6M; revenue $8.8M; dividend $0.25/share","bullets":["Net loss attributable to Cohen & Co Inc. $2.6M ($1.77/diluted share) vs $7.6M loss a year ago.","Total revenues $8.8M, up from negative $0.7M in Q1 2022; net trading revenue $8.2M, down 32% YoY.","New issue and advisory revenue $0.9M, down 76% YoY; principal transactions and other revenue negative $2.3M.","Adjusted pre-tax loss $9.6M ($1.74/diluted share); total equity $82.4M as of March 31, 2023.","Board declared quarterly dividend of $0.25/share, payable June 2, 2023 to holders of record May 18."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-055805","json":"https://secwatch.observer/filing/0001104659-23-055805.json","markdown":"https://secwatch.observer/filing/0001104659-23-055805.md","text":"https://secwatch.observer/filing/0001104659-23-055805.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465923055805/0001104659-23-055805-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465923055805/tm2314419d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T20:49:28.629951+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":[{"claim_id":"4fe80dcf31097575859bb8b17a084a44d4547038","claim":"Cohen & Co Inc. reported the first quarter ended March 31, 2023 results: revenue $8.8 million, net income $2.6 million, EPS $1.77 per diluted share.","evidence_excerpt":"March 31, 2022. Adjusted pre-tax income (loss) and adjusted pre-tax income (loss) per diluted share are not measures recognized under GAAP. See Note 1 below. · Revenues were $8.8 million for the three months ended March 31, 2023, compared to $12.5 million for the prior quarter and negative $0.7 million for the prior year quarter. o Net trading revenue was $8.2","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1270436/000110465923055805/0001104659-23-055805-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter ended March 31, 2023"},{"label":"Revenue","value":"$8.8 million"},{"label":"Net income","value":"$2.6 million"},{"label":"EPS","value":"$1.77 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}