{"filing":{"accession_number":"0001104659-26-076368","cik":"0001270436","ticker":"COHN","company_name":"Cohen \u0026 Co Inc.","form":"8-K","filing_date":"2026-06-22","report_date":null,"primary_document":"tm2618237d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926076368/tm2618237d1_8k.htm"},"events":[{"id":12741,"run_id":11303,"accession_number":"0001104659-26-076368","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"The filing discloses amendment of an existing $15 million loan agreement with Byline Bank, extending the maturity date from June 18, 2026 to June 18, 2028 and increasing tangible net worth requirements from $70 million to $80 million. While this is technically an amendment to existing debt rather than a new issuance, it materially modifies the registrant's direct financial obligations and extends the credit facility's term, which affects the company's capital structure and financial flexibility. The amendment also introduces a new default trigger tied to Excess Net Capital maintenance, which is material to investors assessing the company's financial stability.","company_name":"Cohen \u0026 Co Inc.","ticker":"COHN","filing_date":"2026-06-22","form":"8-K","submitted_at":null,"items":[{"id":9676,"accession_number":"0001104659-26-076368","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses amendment of an existing $15 million loan agreement with Byline Bank, extending the maturity date from June 18, 2026 to June 18, 2028 and increasing tangible net worth requirements from $70 million to $80 million. While this is technically an amendment to existing debt rather than a new issuance, it materially modifies the registrant's direct financial obligations and extends the credit facility's term, which affects the company's capital structure and financial flexibility. The amendment also introduces a new default trigger tied to Excess Net Capital maintenance, which is material to investors assessing the company's financial stability.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-22T20:48:41.987171+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":9676,"accession_number":"0001104659-26-076368","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses amendment of an existing $15 million loan agreement with Byline Bank, extending the maturity date from June 18, 2026 to June 18, 2028 and increasing tangible net worth requirements from $70 million to $80 million. While this is technically an amendment to existing debt rather than a new issuance, it materially modifies the registrant's direct financial obligations and extends the credit facility's term, which affects the company's capital structure and financial flexibility. The amendment also introduces a new default trigger tied to Excess Net Capital maintenance, which is material to investors assessing the company's financial stability.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-22T20:48:41.987171+00:00","company_name":"Cohen \u0026 Co Inc.","ticker":"COHN","filing_date":"2026-06-22"}]}