{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-031480","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2024-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.643789+00:00","generated_at":"2026-06-05T02:24:43.696939+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Cohen & Company Q4 net income $4.5M ($2.97/diluted share); declares $0.25 quarterly dividend","bullets":["Q4 net income attributable to Cohen & Company of $4.5M, vs net loss of $0.4M in Q3 2023 and net loss of $3.0M in Q4 2022.","Adjusted pre-tax income for Q4 was $16.0M ($2.88/diluted share), compared to adjusted pre-tax loss of $8.4M in prior quarter.","Revenues surged to $34.5M in Q4, driven by $18.7M new issue and advisory revenue and $17.2M income from equity method affiliates (SPAC closures).","Full year 2023 net loss attributable to Cohen & Company was $5.1M, or ($3.38) per diluted share.","Board declared $0.25 quarterly dividend payable April 5, 2024 to holders of record March 22, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-031480","json":"https://secwatch.observer/filing/0001104659-24-031480.json","markdown":"https://secwatch.observer/filing/0001104659-24-031480.md","text":"https://secwatch.observer/filing/0001104659-24-031480.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924031480/0001104659-24-031480-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924031480/tm246742d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T02:24:43.696939+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":"fcb222da469c56789f02ac696660848392730e96","claim":"Cohen & Co Inc. reported financial results for the fourth quarter and year ended December 31, 2023.","evidence_excerpt":"On March 6, 2024, Cohen & Company Inc., a Maryland corporation (the “Company”), issued a press release announcing the Company’s financial results for the fourth quarter and year ended December 31, 2023. A copy of the earnings release is attached to this report as Exhibit 99.1.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924031480/0001104659-24-031480-index.htm","confidence":0.85,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter and year ended December 31, 2023"},{"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"}