---
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"
generated_at: "2026-08-31T20:07:45.413221+00:00"
event_type: "debt"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Cohen & Company restructures $5M related-party note, extends maturity to Aug 2027

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: debt
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 1.01, 1.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-103870
- JSON: https://secwatch.observer/filing/0001104659-26-103870.json
- Plain text: https://secwatch.observer/filing/0001104659-26-103870.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.