{"filing":{"accession_number":"0001104659-26-103870","cik":"0001270436","ticker":"COHN","company_name":"Cohen \u0026 Co Inc.","form":"8-K","filing_date":"2026-08-31","report_date":"2026-08-31","primary_document":"tm2624009d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926103870/tm2624009d1_8k.htm"},"events":[{"id":30596,"run_id":28047,"accession_number":"0001104659-26-103870","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.88,"summary":"Cohen \u0026 Company's operating subsidiary issued an Amended and Restated Senior Promissory Note in the principal amount of $5,000,000 to JKD Capital Partners I LTD (owned by a board member and his spouse) on August 31, 2026, bearing interest at 10% per annum (11% upon default) with quarterly interest payments and senior status relative to other indebtedness.","company_name":"Cohen \u0026 Co Inc.","ticker":"COHN","filing_date":"2026-08-31","form":"8-K","submitted_at":null,"items":[{"id":33237,"accession_number":"0001104659-26-103870","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses the issuance of an Amended and Restated Senior Promissory Note in the aggregate principal amount of $5,000,000 by Cohen \u0026 Company's operating subsidiary to JKD Capital Partners I LTD (owned by a board member and his spouse) on August 31, 2026. This represents a material creation of a direct financial obligation with specified interest rates (10% per year, 11% upon default), quarterly interest payments, and senior status relative to other indebtedness—a classic debt issuance under Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T20:11:51.254252+00:00","company_name":"","ticker":null,"filing_date":""},{"id":33238,"accession_number":"0001104659-26-103870","item_number":"1.02","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.72,"reasoning":"Item 1.02 discloses termination of a material definitive agreement, but the substance—per the cross-reference to Item 1.01—involves amendment and restatement of a Senior Promissory Note dated August 31, 2026. This restructuring of an existing debt obligation (rather than a new issuance) most closely aligns with debt_issuance as the modification creates a new direct financial obligation. The materiality is supported by the formal amendment and restatement of a senior note and executive-level signature authority.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T20:11:51.254252+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":33237,"accession_number":"0001104659-26-103870","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses the issuance of an Amended and Restated Senior Promissory Note in the aggregate principal amount of $5,000,000 by Cohen \u0026 Company's operating subsidiary to JKD Capital Partners I LTD (owned by a board member and his spouse) on August 31, 2026. This represents a material creation of a direct financial obligation with specified interest rates (10% per year, 11% upon default), quarterly interest payments, and senior status relative to other indebtedness—a classic debt issuance under Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T20:11:51.254252+00:00","company_name":"Cohen \u0026 Co Inc.","ticker":"COHN","filing_date":"2026-08-31"},{"id":33238,"accession_number":"0001104659-26-103870","item_number":"1.02","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.72,"reasoning":"Item 1.02 discloses termination of a material definitive agreement, but the substance—per the cross-reference to Item 1.01—involves amendment and restatement of a Senior Promissory Note dated August 31, 2026. This restructuring of an existing debt obligation (rather than a new issuance) most closely aligns with debt_issuance as the modification creates a new direct financial obligation. The materiality is supported by the formal amendment and restatement of a senior note and executive-level signature authority.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T20:11:51.254252+00:00","company_name":"Cohen \u0026 Co Inc.","ticker":"COHN","filing_date":"2026-08-31"}]}