Cohen & Company Inc. filed an 8-K on August 31, 2026, reporting the amendment and restatement of a Senior Promissory Note with JKD Capital Partners I LTD, owned by Board member Jack J. DiMaio, Jr. The Operating LLC issued an Amended and Restated Note in the aggregate principal amount of $5,000,000, consolidating an unpaid balance of $2,625,409.50 and an additional investment of $2,374,590.50. The new note bears interest at 10% per year, payable quarterly in cash starting November 30, 2026, with a maturity date of August 31, 2027. It includes an acceleration clause upon default and prohibits the Operating LLC from incurring senior indebtedness after August 31, 2026. Cohen & Company Inc. operates as a financial services firm specializing in investment banking and capital markets advisory.

Cohen & Company Inc. reported second quarter 2026 financial results with total revenue of $69.5 million and net income attributable to the company of $3.6 million, or $0.94 per diluted share. The Board of Directors declared a quarterly cash dividend of $0.25 per share, payable on September 2, 2026, to stockholders of record as of August 19, 2026. Investment banking revenue rose to $54.1 million, while net trading revenue increased to $13.9 million. The company operates in the financial services industry, providing capital markets and asset management services.

Columbus Circle Capital Corp. III (NASDAQ: CCCTU) completed its initial public offering (IPO) of 23,000,000 units at $10.00 per unit, generating $230,000,000 in gross proceeds. Cohen & Company, LLC, the operating subsidiary of Cohen & Company Inc., is the managing member of the SPAC's sponsor, and its division Cohen & Company Capital Markets (CCM) acted as lead underwriter. The SPAC's sponsor and CCM also participated in in a private placement of 625,000 total placement units at $10.00 per unit. Cohen & Company Inc. operates in the financial services industry and provides investment and advisory services.

Columbus Circle Capital Corp. II, a SPAC sponsored by Cohen & Company, announced a definitive business combination agreement on June 26, 2026, to merge with Elroy Air, Inc., a developer of autonomous heavy-cargo drones. Cohen & Company Capital Markets is acting as joint financial advisor and co-placement agent. The transaction is expected to close in the fourth quarter of 2026, subject to shareholder approval and customary closing conditions. Cohen & Company operates as a financial services firm providing investment banking, wealth management, and accounting services.

Cohen & Company Inc. entered into a Fourth Amendment to its Third Amended and Restated Loan Agreement with Byline Bank to extend the maturity date and final loan availability date to June 18, 2028. The amendment includes a new requirement to maintain at least $30 million in Excess Net Capital and increases the Tangible Net Worth requirement to $80 million starting March 31, 2027. Cohen & Company Inc. provides financial, tax, and advisory services to various clients.