{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-086594","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2023-08-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.397320+00:00","generated_at":"2026-06-12T11:56:46.288829+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Cohen & Co Q2 net loss $6.6M ($4.34/share); revenue $22.6M improves on principal transactions","bullets":["Net loss attributable to Cohen & Co of $6.6M, or $4.34 per diluted share, vs loss of $2.6M ($1.77) in Q1 2023 and $1.9M ($1.53) in Q2 2022.","Total revenues $22.6M, up from $8.8M in Q1 and $9.2M in Q2 2022; driven by $12.2M principal transactions vs negative $2.3M in Q1.","Adjusted pre-tax loss $1.6M ($0.30 per share) vs adjusted pre-tax loss $9.6M ($1.74) in prior quarter.","Board declares $0.25/share quarterly dividend payable Sept 1, 2023 to holders of record Aug 18, 2023.","Company will not hold quarterly conference calls for foreseeable future; earned ~$5M new issue and advisory revenue in Q3-to-date."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-086594","json":"https://secwatch.observer/filing/0001104659-23-086594.json","markdown":"https://secwatch.observer/filing/0001104659-23-086594.md","text":"https://secwatch.observer/filing/0001104659-23-086594.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465923086594/0001104659-23-086594-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465923086594/tm2322436d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T11:56:46.288829+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":"509fa182c8b687ba61ab3337ab98af10cc1893d2","claim":"Cohen & Co Inc. reported the second quarter ended June 30, 2023 results: revenue $22.6 million, net income $6.6 million, EPS $4.34 per diluted share.","evidence_excerpt":"June 30, 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 $22.6 million for the three months ended June 30, 2023, compared to $8.8 million for the prior quarter and $9.2 million for the prior year quarter. o Net trading revenue was $7.4 million for","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1270436/000110465923086594/0001104659-23-086594-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the second quarter ended June 30, 2023"},{"label":"Revenue","value":"$22.6 million"},{"label":"Net income","value":"$6.6 million"},{"label":"EPS","value":"$4.34 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"}