{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-103870","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2026-08-31T20:05:24+00:00","discovered_at":"2026-08-31T20:07:03.014444+00:00","generated_at":"2026-08-31T20:07:45.413221+00:00","sec_items":["1.01","1.02","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Cohen & Company restructures $5M related-party note, extends maturity to Aug 2027","bullets":["Original $5,145,926.67 note from Sep 2024 replaced with $5,000,000 Amended and Restated Senior Promissory Note.","Unpaid principal and interest of $2,625,409.50 plus $2,374,590.50 new cash from investor = $5,000,000 total.","New note matures Aug 31, 2027; 10% interest payable quarterly starting Nov 30, 2026; default rate 11%.","Investor JKD Capital Partners I LTD is owned by board member Jack J. DiMaio, Jr. and his spouse; related-party transaction.","No prepayment before Jan 31, 2027; after that allowed with 31 days' notice; note is senior, no senior debt after Aug 31, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-103870","json":"https://secwatch.observer/filing/0001104659-26-103870.json","markdown":"https://secwatch.observer/filing/0001104659-26-103870.md","text":"https://secwatch.observer/filing/0001104659-26-103870.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926103870/0001104659-26-103870-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926103870/tm2624009d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-31T20:07:45.413221+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"}