{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-057249","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2024-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.663394+00:00","generated_at":"2026-06-02T21:47:33.055047+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Cohen & Company reports Q1 2024 net income of $2M, revenue surges to $18.6M","bullets":["Net income attributable to Cohen & Company Inc. of $2.0M ($1.28 diluted EPS) vs loss of $2.6M ($1.77 loss) a year ago.","Adjusted pre-tax income of $7.7M ($1.37 per diluted share); second consecutive quarter of strong earnings.","Total revenue $18.6M, up from $8.8M YoY; new issue and advisory revenue jumped to $24.4M from $0.9M.","Principal transactions negative $18.4M due to mark-to-market adjustments on principal investments; equity method affiliates income $29M from SPAC closures.","Board declares quarterly dividend of $0.25 per share, payable June 5, 2024, to holders of record May 20, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-057249","json":"https://secwatch.observer/filing/0001104659-24-057249.json","markdown":"https://secwatch.observer/filing/0001104659-24-057249.md","text":"https://secwatch.observer/filing/0001104659-24-057249.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924057249/0001104659-24-057249-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924057249/tm2413103d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T21:47:33.055047+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":"45aa745238f2f076103bebd4ca83507667052760","claim":"Cohen & Co Inc. reported first quarter ended March 31, 2024 results: revenue $18.6 million, net income $2.0 million, EPS $1.28 per diluted share.","evidence_excerpt":"March 31, 2023. 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 $18.6 million for the three months ended March 31, 2024, compared to $34.5 million for the prior quarter and $8.8 million for the prior year quarter. o Net trading revenue was $9.8 million for","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924057249/0001104659-24-057249-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2024"},{"label":"Revenue","value":"$18.6 million"},{"label":"Net income","value":"$2.0 million"},{"label":"EPS","value":"$1.28 per diluted share"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}