---
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"
generated_at: "2026-05-31T12:59:39.355189+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Cohen & Co Q2 2024 net loss $2.3M; declares $0.25 dividend

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- 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/1270436/000110465924085653/0001104659-24-085653-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1270436/000110465924085653/tm2420467d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-085653
- JSON: https://secwatch.observer/filing/0001104659-24-085653.json
- Plain text: https://secwatch.observer/filing/0001104659-24-085653.txt

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