{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-053498","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2026-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.072165+00:00","generated_at":"2026-05-15T00:14:50.942938+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Cohen & Co posts Q1 net income $1.5M ($0.42/diluted), revenue $57.9M; declares $0.25 dividend","bullets":["Net income attributable to Cohen & Company Inc. was $1.5M, or $0.42 per diluted share, vs $8.1M in Q4 2025 and $0.3M in Q1 2025.","Revenue of $57.9M, down from $102.7M in prior quarter (which included $33M from SPAC close), up from $28.7M in prior year quarter.","Investment banking revenue $45.7M, down $9M from prior quarter but up $25.5M YoY; CCM generated $45.7M of that.","Gestation repo book grew to $3.9 billion; sponsored SPAC Columbus Circle Capital Corp. II completed $230M IPO.","Board declared quarterly dividend of $0.25 per share, payable June 2, 2026 to holders of record May 18, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-053498","json":"https://secwatch.observer/filing/0001104659-26-053498.json","markdown":"https://secwatch.observer/filing/0001104659-26-053498.md","text":"https://secwatch.observer/filing/0001104659-26-053498.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926053498/0001104659-26-053498-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926053498/tm2612945d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T00:14:50.942938+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":[{"claim_id":"fd94a3e6bab722062fe42942438ae004f08c74ee","claim":"Cohen & Co Inc. reported first quarter ended March 31, 2026 results: revenue $57.9 Million, net income $1.5 Million, EPS $0.42 per diluted share.","evidence_excerpt":"Revenue of $57.9 Million Net Income Attributable to Cohen & Company Inc. of $1.5 Million, or $0.42 per Diluted Share","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926053498/0001104659-26-053498-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2026"},{"label":"Revenue","value":"$57.9 Million"},{"label":"Net income","value":"$1.5 Million"},{"label":"EPS","value":"$0.42 per diluted share"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}