{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-089490","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2026-08-03T12:08:58+00:00","discovered_at":"2026-08-03T12:10:16.711798+00:00","generated_at":"2026-08-03T12:10:23.329207+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 & Company Q2 net income $3.6M ($0.94/diluted); revenue $69.5M; declares $0.25 dividend","bullets":["Q2 2026 revenue $69.5M, up 16% from $57.9M prior quarter and 16% from $59.9M prior year quarter.","Net income attributable to Cohen & Company Inc. $3.6M ($0.94/diluted) vs $1.5M ($0.42) prior quarter and $1.4M ($0.81) prior year.","Adjusted pre-tax income $10.1M ($1.62/diluted); investment banking revenue $54.1M, up $9.9M YoY.","Board declares quarterly dividend of $0.25/share, payable Sept 2, 2026 to holders of record Aug 19, 2026.","SPAC milestones: Columbus Circle Capital Corp II signed business combination with Elroy Air; Corp III completed $230M IPO on July 9."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-089490","json":"https://secwatch.observer/filing/0001104659-26-089490.json","markdown":"https://secwatch.observer/filing/0001104659-26-089490.md","text":"https://secwatch.observer/filing/0001104659-26-089490.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926089490/0001104659-26-089490-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926089490/tm2621624d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-03T12:10:23.329207+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"}