{"filing":{"accession_number":"0001104659-26-079330","cik":"0001270436","ticker":"COHN","company_name":"Cohen \u0026 Co Inc.","form":"8-K","filing_date":"2026-06-30","report_date":null,"primary_document":"tm2619433d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926079330/tm2619433d1_8k.htm"},"events":[{"id":14994,"run_id":13374,"accession_number":"0001104659-26-079330","anchor_item_number":"8.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"summary":"The disclosure announces that Columbus Circle Capital Corp. II (SPAC) has entered into a definitive business combination agreement dated June 26, 2026, with Elroy Air, Inc., whereby Merger Sub will merge with Elroy Air, with Elroy Air continuing as a wholly owned subsidiary of the SPAC. This is a material acquisition/merger transaction expected to close in Q4 2026, subject to shareholder approval. Cohen \u0026 Co Inc. has a significant interest through its Operating LLC's ownership stake in the Sponsor and is acting as joint financial advisor and co-placement agent, making this a material M\u0026A activity disclosure under Item 8.01.","company_name":"Cohen \u0026 Co Inc.","ticker":"COHN","filing_date":"2026-06-30","form":"8-K","submitted_at":null,"items":[{"id":12584,"accession_number":"0001104659-26-079330","item_number":"8.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"The disclosure announces that Columbus Circle Capital Corp. II (SPAC) has entered into a definitive business combination agreement dated June 26, 2026, with Elroy Air, Inc., whereby Merger Sub will merge with Elroy Air, with Elroy Air continuing as a wholly owned subsidiary of the SPAC. This is a material acquisition/merger transaction expected to close in Q4 2026, subject to shareholder approval. Cohen \u0026 Co Inc. has a significant interest through its Operating LLC's ownership stake in the Sponsor and is acting as joint financial advisor and co-placement agent, making this a material M\u0026A activity disclosure under Item 8.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T02:17:04.845340+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":12584,"accession_number":"0001104659-26-079330","item_number":"8.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"The disclosure announces that Columbus Circle Capital Corp. II (SPAC) has entered into a definitive business combination agreement dated June 26, 2026, with Elroy Air, Inc., whereby Merger Sub will merge with Elroy Air, with Elroy Air continuing as a wholly owned subsidiary of the SPAC. This is a material acquisition/merger transaction expected to close in Q4 2026, subject to shareholder approval. Cohen \u0026 Co Inc. has a significant interest through its Operating LLC's ownership stake in the Sponsor and is acting as joint financial advisor and co-placement agent, making this a material M\u0026A activity disclosure under Item 8.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T02:17:04.845340+00:00","company_name":"Cohen \u0026 Co Inc.","ticker":"COHN","filing_date":"2026-06-30"}]}