{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-043067","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2025-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.805837+00:00","generated_at":"2026-05-22T23:51:44.193526+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Cohen & Co Q1 net income $329k; revenue $28.7M; declares $0.25 dividend","bullets":["Net income attributable to Cohen & Co Inc. was $329k ($0.19/dil) vs loss of $1.95M in Q4 2024 and income $2.02M in Q1 2024.","Total revenues $28.7M, up 55% from Q4 2024 ($18.5M); new issue and advisory $33.2M driven by CCM performance.","Adjusted pre-tax income $1.25M ($0.22/dil) vs adjusted pre-tax loss of $7.7M in Q4 2024 and income of $7.7M in Q1 2024.","Declared quarterly dividend of $0.25/share, payable June 2, 2025 to holders of record May 16, 2025.","Equity method affiliate income $2.4M from one SPAC business combination closing vs six in Q1 2024 that generated $29.0M."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-043067","json":"https://secwatch.observer/filing/0001104659-25-043067.json","markdown":"https://secwatch.observer/filing/0001104659-25-043067.md","text":"https://secwatch.observer/filing/0001104659-25-043067.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465925043067/0001104659-25-043067-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465925043067/tm2513390d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T23:51:44.193526+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"}