{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-001800","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2024-01-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.643400+00:00","generated_at":"2026-06-07T02:58:07.263460+00:00","sec_items":["1.01","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Cohen & Co. amends $4.5M promissory note with board member; maturity extended to 2026, rate raised to 12%","bullets":["Operating subsidiary Cohen & Company, LLC amended $4.5M senior promissory note held by JKD Capital Partners I LTD (owned by director Jack DiMaio).","Maturity date extended from January 31, 2024 to January 31, 2026; redemption/prepayment dates extended to January 31, 2025.","Interest rate increased from 10% to 12% per annum effective January 31, 2024.","No other changes to note terms; amendment executed January 5, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-001800","json":"https://secwatch.observer/filing/0001104659-24-001800.json","markdown":"https://secwatch.observer/filing/0001104659-24-001800.md","text":"https://secwatch.observer/filing/0001104659-24-001800.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924001800/0001104659-24-001800-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924001800/tm242125d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T02:58:07.263460+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":"a5953423a17f9bacdb052c8803d577806720ff8d","claim":"Cohen & Co Inc. amended Amendment No. 1 to Amended and Restated Senior Promissory Note with JKD Capital Partners I LTD (effective 2024-01-05).","evidence_excerpt":"On January 5, 2024, the Operating LLC and JKD entered into the Amendment No. 1 to Amended and Restated Senior Promissory Note (the “Amendment”)","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924001800/0001104659-24-001800-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Agreement","value":"notes offering"},{"label":"Counterparty","value":"JKD Capital Partners I LTD"},{"label":"Effective","value":"2024-01-05"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}