{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-113681","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2024-11-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:07.938469+00:00","generated_at":"2026-05-30T05:48:33.336219+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Cohen & Co. posts Q3 net income of $2.2M vs year-ago loss; revenue jumps 85% YoY","bullets":["Net income $2.2M ($1.31 diluted EPS) vs net loss of $0.4M ($0.28 loss) in Q3 2023.","Total revenue $31.7M, up from $17.1M YoY; new issue & advisory revenue surged to $22.5M.","Adjusted pre-tax income $7.7M ($1.34 per share) vs adjusted pre-tax loss of $8.4M a year ago.","Board declares $0.25 per share quarterly dividend, payable Dec 5, 2024 to holders of record Nov 20.","CEO cites strong CCM investment banking results with $21.4M advisory revenue and one SPAC IPO."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-113681","json":"https://secwatch.observer/filing/0001104659-24-113681.json","markdown":"https://secwatch.observer/filing/0001104659-24-113681.md","text":"https://secwatch.observer/filing/0001104659-24-113681.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924113681/0001104659-24-113681-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924113681/tm2427153d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T05:48:33.336219+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"}