{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-085653","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2024-08-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:12.432323+00:00","generated_at":"2026-05-31T12:59:39.355189+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Cohen & Co Q2 2024 net loss $2.3M; declares $0.25 dividend","bullets":["Net loss of $2.3M ($1.47 per diluted share) vs $2.0M income in Q1 and $6.6M loss in Q2 2023.","Total revenue $10.8M, down from $18.6M in Q1 2024 and $22.6M in Q2 2023.","Principal transactions negative $6.6M due to mark-to-market on investment portfolio.","Board declared $0.25 per share dividend payable Sep 5, 2024 to holders of record Aug 22.","CEO cites $6.4M advisory revenue from CCM; 2 SPAC IPOs lead-bookrunned."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-085653","json":"https://secwatch.observer/filing/0001104659-24-085653.json","markdown":"https://secwatch.observer/filing/0001104659-24-085653.md","text":"https://secwatch.observer/filing/0001104659-24-085653.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924085653/0001104659-24-085653-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924085653/tm2420467d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T12:59:39.355189+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}