{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-024430","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2026-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.683228+00:00","generated_at":"2026-05-15T18:33:41.285258+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Cohen & Company Q4 2025 revenue $102.7M, net income $8.1M; declares $0.25 quarterly and $0.70 special dividend","bullets":["Full year revenue $275.6M, up 246% YoY; net income attributable $14.4M ($4.35 diluted EPS) vs loss of $0.1M in 2024.","Adjusted pre-tax income Q4 $18.3M ($2.97/share); full year $41.4M ($6.92/share).","Investment banking revenue Q4 $54.7M; CCM led SPAC IPO underwriting and de-SPAC advisory globally.","Board declares $0.25 quarterly dividend and $0.70 special dividend, payable April 3, 2026 to holders of record March 20, 2026.","CEO notes Q1 2026 revenue trending substantially higher than Q1 2025; pipeline significantly stronger than year ago."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-024430","json":"https://secwatch.observer/filing/0001104659-26-024430.json","markdown":"https://secwatch.observer/filing/0001104659-26-024430.md","text":"https://secwatch.observer/filing/0001104659-26-024430.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926024430/0001104659-26-024430-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926024430/tm267862d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T18:33:41.285258+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"}