---
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"
generated_at: "2026-06-02T21:47:33.055047+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Cohen & Company reports Q1 2024 net income of $2M, revenue surges to $18.6M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-057249
- JSON: https://secwatch.observer/filing/0001104659-24-057249.json
- Plain text: https://secwatch.observer/filing/0001104659-24-057249.txt

## Key facts
- Earnings Releases
  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.
  - Period: first quarter ended March 31, 2024
  - Revenue: $18.6 million
  - Net income: $2.0 million
  - EPS: $1.28 per diluted share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1270436/000110465924057249/0001104659-24-057249-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.