{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-113607","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2023-11-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.491110+00:00","generated_at":"2026-06-08T23:28:55.864475+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 & Company Q3 net loss $0.4M; records $6.8M investment write-down; maintains dividend","bullets":["Net loss attributable to Cohen of $0.4M ($0.28 per diluted share) for Q3 2023, vs. $6.6M loss in Q2 2023 and $0.9M loss in Q3 2022.","Total revenues $17.1M, down from $22.6M in Q2 and $23.5M in prior year; new issue and advisory rev. $7.2M, up $5.9M QoQ.","Adjusted pre-tax loss of $8.4M ($1.52 per share) vs. prior quarter loss $1.6M and prior year income $2.2M.","Principal transactions revenue includes $6.8M write-down of investment in Stoa USA Inc./FlipOS due to its ceasing operations.","Board declares $0.25 quarterly dividend, payable Dec 1, 2023 to holders of record Nov 17, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-113607","json":"https://secwatch.observer/filing/0001104659-23-113607.json","markdown":"https://secwatch.observer/filing/0001104659-23-113607.md","text":"https://secwatch.observer/filing/0001104659-23-113607.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465923113607/0001104659-23-113607-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465923113607/tm2329452d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T23:28:55.864475+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":"ba746457b02749905a3d6e9fc1b874e9428edcd7","claim":"Cohen & Co Inc. reported third quarter ended September 30, 2023 results: revenue $17.1 million, net income $0.4 million, or $0.28 per diluted share, EPS $(0.28).","evidence_excerpt":"September 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 $17.1 million for the three months ended September 30, 2023, compared to $22.6 million for the prior quarter and $23.5 million for the prior year quarter. o Net trading revenue was $7.5","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1270436/000110465923113607/0001104659-23-113607-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter ended September 30, 2023"},{"label":"Revenue","value":"$17.1 million"},{"label":"Net income","value":"$0.4 million, or $0.28 per diluted share"},{"label":"EPS","value":"$(0.28)"},{"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"}