I have this code:
 private void processMedia(Integer mediaId, List<String> hiresPhysicalPaths) {
        final AtomicBoolean isHls = new AtomicBoolean(false);
        for (String hiresPhysicalPath : hiresPhysicalPaths) {
            REPORT.info("Process media version {} for media {} ", hiresPhysicalPath, mediaId);
            String folderName = StringUtils.substringBefore(hiresPhysicalPath, "/");
            File dir = new File(MediaRepositoryTools.getCurrentMediaPhysicalRootPath(App.getApplicationSession()), folderName);
            REPORT.info("Dir : {}", dir);
            File[] directoryListing = dir.listFiles();
            if (directoryListing == null) {
                REPORT.warn("Dir is not really a directory");
                return;
            }
            String mediaIdString = mediaId.toString();
            // loop pour savoir si le média est HLS ou pas
            for (File child : directoryListing) {
                String ext = FilenameUtils.getExtension(child.getName()).toLowerCase();
                String childFileName = FilenameUtils.getBaseName(child.getName());
                //If m3u8 file ex : 3180734-9u83wns9eh-m3u8.m3u8
                try {
                    if (isMediaHls(mediaIdString, childFileName, ext)) {
                        miseAJourFichierHLS(child);
                        REPORT.info("Le fichier m3u8 a été mis à jour pour la version : {} du média {} ", hiresPhysicalPath, mediaId);
                    } else {
                        REPORT.info("Le fichier m3u8 n'a pas été mis à jour pour la version : {} du média {} ", hiresPhysicalPath, mediaId);
                    }
                } catch (IOException e) {
                    REPORT.error("Unable to update the HLS file for media " + mediaId, e);
                }
                isHls.set(true);
                if (childFileName.startsWith(mediaIdString) && isFileNeededToBeDeleted(child.getName(), isHls.get())) {
                    this.copyOrDelete(child);
                }
            }
        }
        App.getService(TransactionService.class).withTransaction(() -> this.updatePreviewGeneratedFlagForMedia(mediaId, isHls.get()));
    }
Sonar told me to reduce the Cognitive Complexity from 16 to 15, I don't know how can it be that much since there are no nested condition in there, maybe i'm wrong.
EDIT : I edited the code in order to show you the original one with nothing missing, I'll take into account your concerns especially about the code complexity