Form 8-K

8-K — Esquire Financial Holdings, Inc.

Accession: 0001104659-26-086092

Filed: 2026-07-23

Period: 2026-07-23

CIK: 0001531031

SIC: 6029 (COMMERCIAL BANKS, NEC)

Item: Results of Operations and Financial Condition

Item: Regulation FD Disclosure

Item: Financial Statements and Exhibits

Documents

8-K — esq-20260723x8k.htm (Primary)

EX-99.1 (esq-20260723xex99d1.htm)

EX-99.2 (esq-20260723xex99d2.htm)

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8-K

8-K (Primary)

Filename: esq-20260723x8k.htm · Sequence: 1

Esquire Financial Holdings, Inc._July 23, 2026

0001531031false00015310312026-07-232026-07-23

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of report (Date of earliest event reported): July 23, 2026

Esquire Financial Holdings, Inc.

(Exact name of the registrant as specified in its charter)

Maryland

001-38131

27-5107901

(State or other jurisdiction of

incorporation or organization)

(Commission File Number)

(IRS Employer

Identification No.)

100 Jericho Quadrangle, Suite 100

Jericho, New York

11753

(Address of principal executive offices)

(Zip Code)

(516) 535-2002

(Registrant’s telephone number)

N/A

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (See General Instruction A.2. below):

☐

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4c)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading

Symbol(s)

Name of each exchange on which registered

Common Stock, $0.01 par value

ESQ

The Nasdaq Stock Market LLC

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 2.02Results of Operations and Financial Condition.

On July 23, 2026, Esquire Financial Holdings, Inc. (the “Company”), the holding company for Esquire Bank, National Association (“Esquire Bank”), issued a press release announcing its earnings for the quarter and year-to-date ended June 30, 2026. A copy of the press release is attached as Exhibit 99.1 hereto and incorporated herein by reference.

The information contained in this Item 2.02 and Exhibit 99.1 shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section, and shall not be incorporated by reference into any filings made by the Company under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, except as expressly set forth by specific reference in such filing.

Item 7.01Regulation FD Disclosure.

Esquire Financial Holdings, Inc. (the “Company”) intends to distribute and make available to investors, and to post on its website, the written presentation attached hereto as Exhibit 99.2. The presentation is furnished in this Current Report on Form 8-K, pursuant to this Item 7.01, as Exhibit 99.2, and is incorporated herein by reference.

The information contained in this Item 7.01 and Exhibit 99.2 shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section, and shall not be incorporated by reference into any filings made by the Company under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, except as expressly set forth by specific reference in such filing.

Item 9.01Financial Statements and Exhibits.

(d) Exhibits.

Exhibit No.

Description

99.1

Press Release dated July 23, 2026.

99.2

Written presentation to be distributed and made available to investors and posted

on the Company’s website.

104

Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101).

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

ESQUIRE FINANCIAL HOLDINGS, INC.

Dated: July 23, 2026

By:/s/ Andrew C. Sagliocca

Andrew C. Sagliocca

Vice Chairman, Chief Executive Officer and President

EX-99.1

Filename: esq-20260723xex99d1.htm · Sequence: 2

Exhibit 99.1

Esquire Financial Holdings, Inc.

Reports Second Quarter 2026 Results

Continued Strong Commercial Loan & Core Deposit Growth Nationally; Signature Merger Closing Currently Scheduled for August 1, 2026

Jericho, NY – July 23, 2026 – Esquire Financial Holdings, Inc. (NASDAQ: ESQ) (the “Company”), the financial holding company for Esquire Bank, National Association (“Esquire Bank” or the “Bank”), (collectively “Esquire”) today announced its operating results for the second quarter and year-to-date of 2026. Significant achievements and key performance metrics during the current quarter and year-to-date of 2026 include:

● Net income increased 9.2% to $13.0 million, or $1.49 per diluted share, as compared to $11.9 million, or $1.38 per diluted share, for the comparable quarter in 2025 despite: (1) pretax merger expenses totaling $1.1 million related to our acquisition of Signature Bancorporation, Inc. (the parent company of Signature Bank in Chicago, collectively “Signature”) and (2) an elevated provision for credit losses related to a multifamily nonaccrual loan and related charge-off. For the current quarter, adjusted(1) net income and diluted earnings per share were $14.0 million and $1.60, respectively, excluding the previously noted pretax merger expenses of $1.1 million ($970 thousand, net of tax), representing an increase of 15.9%, or $0.22 per diluted share, as compared to the second quarter of 2025.

● Consistent industry leading returns on average assets and equity of 2.09% and 17.06%, respectively, despite the $970 thousand in merger-related expenses, net of tax, previously noted, as well as our continued investment in current resources to support future growth and excellence in client service. For the current quarter, adjusted(1) returns on average assets and equity were 2.25% and 18.33%, respectively.

● Resilient net interest margin of 5.96% for the quarter ended June 30, 2026, driven by our national litigation platform growth, despite significant declines in short-term market interest rates from their highs in 2023. Our net interest margin was negatively impacted by approximately 10 basis points due to elevated average interest earning cash balances that were funded with core deposit growth. Total revenue increased $13.0 million, or 18.7%, to $82.6 million, for year-to-date 2026 when compared to the prior year period.

● Loan growth on a linked quarter basis was $87.2 million, or 19% annualized, totaling $1.90 billion, despite payoffs totaling $76.1 million ($74.6 million in commercial loans) in the current quarter. Loan growth was primarily comprised of both commercial totaling $61.6 million ($72.6 million in litigation related or law firm loans) and commercial real estate totaling $25.6 million. Total loans grew $407.7 million, or 27.3%, (litigation related loans grew $376.5 million or 41.0%) when comparing the current quarter to the comparable quarter in 2025 while average total loans grew $414.5 million, or 28.3%, (litigation related loans grew $405.8 million or 46.1%) for the same period. These commercial relationships will continue to create additional opportunities for future loan growth (future draws on existing facilities and additional availability on renewed lines-of-credit) as well as future growth in core deposits through our full-service commercial relationship banking programs and commercial cash management platform on a national basis. To clearly demonstrate this point, law firms or litigation clients that have banked with Esquire for four years have a compounded annual growth rate on their loans and related commercial deposit balances of approximately 15% and 30%+, respectively.

● Strong corresponding deposit growth on a linked quarter basis totaling $77.1 million, or 15% annualized, to $2.18 billion with a cost-of-funds of 1.03% (including demand deposits). Growth on a linked quarter basis was fueled by litigation related escrow or IOLTA deposits. Deposits grew $397.4 million, or 22.3%, when comparing the current quarter to the comparable quarter in 2025 while average total deposits grew $412.7 million, or 23.6%, for the same period. Off-balance sheet (“OBS”) sweep funds totaled $1.03 billion, with approximately 38% available for additional on-balance sheet liquidity, while the associated administrative service payments (“ASP”) fee income totaled $1.1 million for the current quarter. Additional available liquidity totaled approximately $523 million, excluding cash, OBS sweep funds, and unsecured borrowing capacity.

(1) See non-GAAP reconciliation provided at the end of this news release.

● Solid credit metrics, asset quality, and reserve coverage ratios with an allowance for credit losses to loans ratio of 1.30%, two nonperforming loans totaling $5.1 million, and a nonperforming loans to total assets ratio of 0.20%. During the current quarter, a $4.4 million multifamily loan, net of a $1.6 million charge-off, that was reported as criticized in prior periods was placed on nonaccrual. This multifamily loan was made to the same sponsor as a former nonaccrual multifamily loan that was disposed of in the first quarter of 2026. We have no additional loan exposure to this sponsor.

● Stable and consistent noninterest income in the current quarter totaling $6.4 million, or 15% of total revenue, led by our payment processing platform with 93,000 small business clients nationally. Our tech-enabled payments platform allowed us to perform commercial treasury clearing services for $10.6 billion in credit and debit card payment volume, a 4.3% increase from the comparable quarter in 2025, across 152.6 million transactions for our small business clients in all 50 states.

● Strong efficiency ratio of 50.1% for the current quarter, notwithstanding our investments to support future growth, risk management and excellence in client service. Excluding the previously noted pretax merger costs totaling $1.1 million, the adjusted(1) efficiency ratio was 47.6%.

● Esquire has received all required regulatory approvals or waivers necessary to complete the previously announced acquisition of Signature, and the transaction is currently expected to close on August 1, 2026, pending satisfaction of customary closing conditions.

● Key recognitions during the current quarter are: (1) named the #1 Best Law Firm Funding Provider in The Recorder's 2026 "Best Of" survey; (2) included in Keefe, Bruyette & Woods (“KBW”) Bank Honor Roll for the third consecutive year for consistent and exceptional performance over the past decade; (3) ranked first overall in the 2025 Raymond James Community Bankers Cup as the top-performing community bank, representing the eighth consecutive year on their list; and (4) ranked among the top U.S. merchant acquirers by Nilson Report for the second consecutive year.

● Strong capital foundation with common equity tier 1 (“CET1”) and tangible common equity to tangible assets(2) (“TCE/TA”) ratios of 14.24% and 12.50%, respectively. The Bank remains well above the bank regulatory “Well Capitalized” standards.

“The timely closing of our Signature merger currently scheduled for August 1, 2026 will deliver enhanced value to all stakeholders while accelerating our growth in Chicago and the Midwest markets in the future,” stated Tony Coelho, Chairman of the Board. “Chicago represents one of the top three largest metro markets by both population and number of contingent fee law firms with New York City and Los Angeles rounding out the top three metro markets.”

“By deeply understanding and serving our key national verticals, we've established a strong culture and foundation for sustainable growth and continued industry leading performance metrics and returns,” stated Andrew C. Sagliocca, Vice Chairman, Chief Executive Officer, and President. “The Signature merger serves to position the combined entity for continued growth and success in the highly desirable Midwest and Chicago metro markets with a well-established Chicago-based management team and brand.”

(1) See non-GAAP reconciliation provided at the end of this news release.

(2) The Bank has no recorded intangible assets on the Statement of Financial Condition, and accordingly, GAAP common equity and GAAP assets are equal to tangible common equity and tangible assets.

Second Quarter 2026 vs. 2025

Net income for the quarter ended June 30, 2026 was $13.0 million, or $1.49 per diluted share, compared to $11.9 million, or $1.38 per diluted share for the same period in 2025. Returns on average assets and equity for the current quarter were 2.09% and 17.06%, respectively, compared to 2.37% and 18.74% for the same period of 2025. Excluding after-tax merger expenses of $970 thousand, adjusted(1) net income, diluted earnings per share, return on average assets, and return on average common equity were $14.0 million, $1.60, 2.25% and 18.33%, respectively.

Net interest income increased $6.5 million, or 22.2%, to $35.7 million, due to growth in average interest earning assets totaling $457.4 million, or 23.5%, to $2.40 billion, funded with low-cost core deposits from our regional business development teams and existing relationship banking efforts. Our net interest margin decreased 7 basis points to 5.96%, primarily due to a $53.1 million increase in average interest earning cash balances to $205.0 million in the current quarter coupled with decreases in short-term market interest rates over the same period. Assuming this excess cash, funded with core low-cost deposits, was deployed in loans at current average loan yields, our net interest margin would have been approximately 10 basis points higher. Average loan yields decreased 11 basis points to 7.78%, primarily due to our litigation related loan yields, while average loans increased $414.5 million, or 28.3%, to $1.88 billion, with average litigation related loan growth totaling $405.7 million, or 46.1%. Loan interest income increased $7.7 million, or 26.6%, to $36.4 million with $8.0 million related to growth in average loan volumes, led by litigation related commercial growth, offset by $390 thousand due to a decrease in average loan rates. Average securities decreased $10.2 million, or 3.1%, to $322.8 million with yields remaining relatively flat at 3.79%. Average deposits increased $412.7 million, or 23.6%, to $2.16 billion, led by increases in litigation related escrow or IOLTA, commercial money market, and noninterest bearing commercial demand deposits totaling $297.5 million, $90.0 million, and $19.1 million, respectively. Our cost of deposits, including noninterest bearing demand deposits, increased 5 basis points to 1.03% due to changes in deposit composition. Our loan-to-deposit ratio was 87% at June 30, 2026.

The provision for credit losses was $2.9 million for the second quarter of 2026, a $625 thousand decrease from the second quarter 2025, primarily due to management’s revaluation of credit risk in our loan portfolio subsequent to certain charge-offs and related credit downgrades in both quarters, offset by provisioning for primarily commercial loan growth. During the current quarter, a $4.4 million multifamily loan, net of a $1.6 million charge-off, that was reported as criticized in prior periods was placed on nonaccrual. As of June 30, 2026, our allowance to loans ratio was 1.30%, consistent with the prior year quarter. Based on management’s evaluation of current credit risk in our commercial real estate and commercial portfolios, management believes the allowance for credit losses is adequate at June 30, 2026.

Noninterest income totaled $6.4 million in the current quarter, a decrease of $194 thousand from the second quarter of 2025. Payment processing income was $5.1 million for the second quarter of 2026, consistent with the prior year quarter, as growth in payment processing income has been muted, primarily due to changes in our overall merchant risk profile and merchant composition. Payment processing volumes for the credit and debit card processing platform increased $432.6 million, or 4.3%, to $10.6 billion while transaction volume totaled 152.6 million for the current quarter. We continue to focus on the expansion of merchant sales channels through our current and future ISOs, new merchant originations, active management of our merchant risk profiles, and by expanding our technology and other resources in the payment vertical. The Company utilizes proprietary and industry leading/customized technology to ensure card brand and regulatory compliance, to support multiple processing platforms, to manage daily risk across 93,000 small business merchants in all 50 states, and to perform commercial treasury clearing services for $10.6 billion in volume across 152.6 million transactions in the current quarter. ASP fees totaled $1.1 million, an increase of $449 thousand from the prior year quarter, and are directly impacted by the average balance of OBS sweep funds as well as current short-term market interest rates. During the second quarter 2025, we recognized a $432 thousand gain on the sale of a fintech investment.

Noninterest expense increased $4.0 million, or 23.7%, to $21.1 million for the second quarter of 2026. This was primarily due to increases in employee compensation and benefits, merger related costs, data processing, advertising and marketing, and occupancy and equipment costs. Employee compensation and benefits costs increased $2.4 million, or 23.4%, primarily due to increases in year-end salaries, staffing, stock grants and related stock-based compensation, regional business development officer (“BDO”) incentive pay (sales commissions) and year-end bonus accruals. The increase in BDO incentive pay is directly correlated to our litigation related/commercial loan and related core commercial deposit growth, attracting full-service commercial banking clients nationally. In connection with the announced merger with Signature, we incurred merger related costs (advisory, legal, accounting, valuation, and other professional or consulting fees, and general administrative costs) of $1.1 million in the second quarter of 2026. Data processing costs increased $343 thousand due to increases in core banking processing volumes and the continued implementation/improvement of technology supporting client relationships and lead acquisition initiatives (CRM platform, digital marketing, business development, and lending) as well as overall risk management across all platforms. Advertising and marketing costs increased $193 thousand, as we continued to grow our brand, targeting digital marketing platform, and expand our thought leadership in our national verticals. Occupancy and equipment costs increased $176 thousand due to costs associated with the operation of our Los Angeles branch which opened in late 2025.

(1) See non-GAAP reconciliation provided at the end of this news release.

The Company’s efficiency ratio was 50.1% for the three months ended June 30, 2026, as compared to 47.6% in 2025, notwithstanding our continued investment in resources (both technology and people) to support future growth, lead acquisition initiatives, excellence in client service, enhanced risk management, and costs associated with our flagship Los Angeles branch. The adjusted(1) efficiency ratio was 47.6% excluding the previously noted $1.1 million in merger related costs.

The effective tax rate was 28.4% for the second quarter of 2026, as compared to 22.0% in the prior year quarter. The increase was primarily due to certain discrete tax benefits related to share-based compensation in the prior year quarter.

Year-to-Date 2026 vs. 2025

Net income for the six months ended June 30, 2026 was $25.2 million, or $2.89 per diluted share, compared to $23.3 million, or $2.70 per diluted share for the same period in 2025. Returns on average assets and equity for the current six months were 2.10% and 16.94%, respectively, compared to 2.38% and 18.93% for the same period of 2025. Excluding after-tax merger costs and accelerated stock compensation expense totaling $2.5 million, adjusted(1) net income, diluted earnings per share, return on average assets, and return on average common equity were $27.7 million, $3.18, 2.31% and 18.64%, respectively.

Net interest income increased $12.9 million, or 22.7%, to $69.8 million, due to growth in average interest earning assets totaling $430.6 million, or 22.5%, to $2.34 billion, funded with low-cost core deposits from our regional business development teams and existing relationship banking efforts. Our net interest margin increased 1 basis point to 6.00%, led by growth in higher yielding commercial loan production nationally. Average loan yields decreased 2 basis points to 7.82% while average loans increased $395.6 million, or 27.7%, to $1.82 billion (average litigation related loan growth totaling $380.3 million, or 44.5%). Loan interest income increased $15.1 million, or 27.2%, to $70.7 million with $15.3 million related to growth in average loan volumes, led by litigation related commercial growth, offset by $192 thousand due to a decrease in average loan rates. Average securities decreased $1.8 million to $328.6 million with yields increasing 5 basis points to 3.82%. Average deposits increased $388.6 million, or 22.7%, to $2.10 billion, led by increases in litigation related escrow or IOLTA, commercial money market, and noninterest bearing commercial demand deposits totaling $256.9 million, $92.8 million, and $30.5 million, respectively. Our cost of deposits, including noninterest bearing demand deposits, increased 5 basis points to 1.01% due to changes in deposit composition.

The provision for credit losses was $5.6 million for the six months ended June 30, 2026, a $575 thousand increase from the comparable period in 2025, primarily due to management’s revaluation of credit risk in our loan portfolio subsequent to certain charge-offs and related credit downgrades in both periods, offset by provisioning for primarily commercial loan growth. In 2026, there were $4.7 million in charge-offs related to two multifamily loans to the same sponsor. As of June 30, 2026, our allowance to loans ratio was 1.30%. Based on management’s evaluation of current credit risk in our commercial real estate and commercial portfolios, management believes the allowance for credit losses is adequate at June 30, 2026.

Noninterest income totaled $12.8 million in the current six months, an increase of $110 thousand from the same period in 2025. Payment processing income was $10.3 million for the six months ended June 30, 2026, an increase of $250 thousand from the same period in 2025 as growth in payment processing income has been muted, primarily due to changes in our overall merchant risk profile and merchant composition. Payment processing volumes for the credit and debit card processing platform increased $854.3 million, or 4.4%, to $20.2 billion while transaction volume totaled 289.9 million for the current six months. ASP fees totaled $2.2 million, an increase of $706 thousand from the same period in 2025, a direct result of the average balance of OBS sweep funds. During the second quarter 2025, we recognized a $432 thousand gain on the sale of a fintech investment.

Noninterest expense increased $8.0 million, or 23.5%, to $41.8 million for the six months ended June 30, 2026. This was primarily due to increases in employee compensation and benefits, merger related costs, data processing, advertising and marketing, and occupancy and equipment costs. Employee compensation and benefits costs increased $4.5 million, or 22.4%, primarily due to increases in year-end salaries, stock grants and related stock-based compensation, staffing, regional BDO incentive pay (sales commissions), and year-end bonus accruals. The increase in BDO incentive pay is directly correlated to our litigation related/commercial loan and related core commercial deposit growth, attracting full-service commercial banking clients nationally. Due to the departure of two board members for personal reasons in the first quarter of 2026, we incurred compensation charges related to accelerated stock grant expense totaling $398 thousand. In connection with the Signature merger, we incurred merger related costs (advisory, legal, accounting, valuation, and other professional or consulting fees, as well as general administrative costs) of $2.3 million for the six months ended June 30, 2026.

Data processing costs increased $792 thousand due to increases in core banking processing volumes and the continued implementation/improvement of technology supporting client relationships and lead acquisition initiatives (CRM platform, digital marketing, business development, and lending) as well as overall risk management across all platforms. Advertising and marketing costs increased $340 thousand, as we continued to grow our brand, targeting digital marketing platform, and expand our thought leadership in our national verticals. Occupancy and equipment costs increased $300 thousand primarily due to costs associated with the operation of our Los Angeles branch which opened in late 2025.

(1) See non-GAAP reconciliation provided at the end of this news release.

The Company’s efficiency ratio was 50.6% for the six months ended June 30, 2026, as compared to 48.6% in 2025, notwithstanding our continued investment in resources (both technology and people) to support future growth, lead acquisition initiatives, excellence in client service, enhanced risk management, and costs associated with the Signature merger and our flagship Los Angeles branch. The adjusted(1) efficiency ratio was 47.2% excluding the previously noted $2.7 million in elevated noninterest expense in connection with the Signature merger and accelerated director share-based compensation in the current year.

The effective tax rate was 28.5% for the six months ended June 30, 2026, as compared to 24.3% in the prior year period. The increase was primarily due to certain discrete tax benefits related to share-based compensation in the prior year period.

Asset Quality

At June 30, 2026, we had two nonperforming loans totaling $5.1 million, with no exposure to commercial office or construction/vacant land related borrowers, and $13.7 million in performing loans to the hospitality industry. The allowance for credit losses was $24.7 million, or 1.30% of total loans, as compared to $19.4 million, or 1.30% of total loans at June 30, 2025. The ratio of nonperforming loans to total loans and total assets was 0.27% and 0.20%, respectively, at June 30, 2026. During the quarter, we placed a multifamily loan on nonaccrual totaling $4.4 million, net of a $1.6 million charge-off. Based on management’s evaluation of current credit risk in our commercial real estate and commercial portfolios as well as increases in the general reserves considering loan growth, loan composition, and the current uncertain economic and short-term interest rate environment, management believes the allowance for credit losses is adequate at June 30, 2026.

From a credit risk management perspective, the commercial real estate portfolio, excluding one multifamily nonaccrual loan, totaled $524.6 million and has a current weighted average debt service coverage ratio (“DSCR”) and an original loan-to-value (“LTV”) (defined as unpaid principal balance as of June 30, 2026 divided by appraised value at origination) of approximately 1.67 and 54%, respectively.

Balance Sheet – June 30, 2026 vs. 2025

At June 30, 2026, total assets increased $451.0 million, or 21.9%, to $2.51 billion. This increase was primarily attributable to growth in loans totaling $407.7 million, or 27.3%, to $1.90 billion. Our higher yielding variable rate commercial loans increased $329.3 million, or 32.7%, to $1.34 billion with commercial litigation related loans increasing $376.5 million, or 41.0%, to $1.29 billion. Our commercial relationship banking sales pipeline remained robust, anchored by our regional senior BDOs (supported by commercial lending, risk, and operations) located in key markets throughout the U.S. who have also significantly expanded our participation in local, state, and national trial associations across the country. These BDOs are supported by our best-in-class technology stack including, but not limited to; our proprietary CRM system, digital marketing cloud and lending based technology built on Salesforce supporting client relationships and lead acquisition initiatives; account-based digital marketing (or “ABM”) with significant thought leadership content; and artificial intelligence (or “AI”) for advanced data analytics across our platform powering personalized and real-time ABM content to both current clients and prospective clients. Our available-for-sale securities portfolio decreased $17.2 million to $240.1 million due to portfolio amortization totaling $64.9 million, offset by purchases totaling $46.2 million. Our held-to-maturity securities portfolio totaled $56.1 million, a decrease of $8.4 million, due to portfolio amortization. Our total securities to assets ratio was 12% at June 30, 2026.

The following table provides information regarding the composition of our loan portfolio for the periods presented:

June 30,

December 31,

June 30,

2026

2025

(Dollars in thousands)

Real estate:

Multifamily

395,886

20.8

372,800

21.2

366,439

24.5

Commercial real estate

133,096

7.0

107,293

6.1

91,166

6.1

1 – 4 family

8,959

0.5

9,835

0.6

10,093

0.7

Total real estate

537,941

28.3

489,928

27.9

467,698

31.3

Commercial:

Litigation related

1,294,892

68.1

1,178,325

67.0

918,424

61.5

Other

42,216

2.2

67,230

3.8

89,403

6.0

Total commercial

1,337,108

70.3

1,245,555

70.8

1,007,827

67.5

Consumer

26,756

1.4

22,762

1.3

18,584

1.2

Total loans held for investment

1,901,805

100.0

1,758,245

100.0

1,494,109

100.0

Deferred loan fees and unearned premiums, net

466

182

490

Loans, held for investment

1,902,271

1,758,427

1,494,599

(1) See non-GAAP reconciliation provided at the end of this news release.

Total deposits were $2.18 billion as of June 30, 2026, a $397.4 million, or 22.3%, increase from June 30, 2025 due to a $361.8 million, or 38.3%, increase in litigation related escrow or IOLTA, and a $55.0 million, or 22.9% increase in money market deposits (primarily commercial). Our deposit strategy primarily focuses on developing full service commercial banking relationships nationally with our clients through commercial lending facilities, payment processing, and other unique commercial cash management services in our two national verticals, rather than competing with other institutions on rate. Our longer duration IOLTA, escrow and settlement deposits represent $1.31 billion, or 59.9%, of total deposits. As of June 30, 2026, uninsured deposits were $722.4 million, or 33%, of our total deposits, excluding $18.9 million of the Company’s deposits held at the Bank. Approximately 65% of our uninsured deposits represent clients with full commercial relationship banking with us including, but not limited to, commercial loans, payment processing, and various commercial service-oriented relationships including law firm operating accounts, law firm IOLTA/escrow accounts, merchant reserves, ISO reserves, ACH processing, and custodial accounts.

Due to the nature of our larger mass tort and class action settlements related to the litigation vertical, we participate in FDIC insured sweep programs as well as treasury secured money market funds. As of June 30, 2026, OBS sweep funds totaled approximately $1.03 billion, with approximately $392.5 million, or 38.0%, available to be swept on balance sheet as reciprocal client relationship deposits. Our core low-cost deposit growth and off-balance sheet client funds continue to clearly demonstrate our highly efficient, full service commercial relationships and tech-enabled cash management platform.

At June 30, 2026, we had the ability to borrow, on a secured basis, up to $477.6 million from the FHLB of New York and $45.0 million from the FRB of New York discount window. No borrowing amounts were outstanding during the second quarter of 2026. Historically, we have not leveraged our balance sheet to generate earnings and have always utilized core client deposits to fund our asset growth and related earnings.

Stockholders’ equity increased $50.3 million to $313.9 million as of June 30, 2026, primarily driven by net increases in retained earnings (net income less dividends paid to shareholders), and to a lesser extent, additional paid-in-capital from share-based compensation and decreases in other comprehensive losses related to our available-for-sale securities portfolio.

The Bank remains well above bank regulatory “Well Capitalized” standards.

Earnings Call Information

The Company will conduct a conference call on Thursday, July 23, 2026 at 10:00 a.m. (ET), during which Andrew C. Sagliocca, Vice Chairman, Chief Executive Officer and President, and Michael Lacapria, Senior Vice President and Chief Financial Officer, will discuss Esquire’s second quarter financial performance, followed by a question-and-answer period.

The live audio webcast can be accessed via the following link: https://events.q4inc.com/attendee/221060674

Corresponding presentation slides and a replay of the conference call will be available on Esquire’s Investor Relations web page at investorrelations.esquirebank.com. The conference call may also be accessed by telephone using the dial-in information below:

Conference Call Details

U.S. - (833) 461-5787

Meeting ID: 221 060 674

About Esquire Financial Holdings, Inc.

Esquire Financial Holdings, Inc. is a financial holding company headquartered in Jericho, New York. Its wholly owned subsidiary, Esquire Bank, is a full-service commercial bank, with branch offices in Jericho, New York and Los Angeles, California, as well as an administrative office in Boca Raton, Florida. The Bank is dedicated to serving the financial needs of the litigation industry and small businesses nationally, as well as commercial and retail customers in the New York and Los Angeles metropolitan areas. The Bank offers tailored financial and payment processing solutions to the litigation community and their clients as well as dynamic and flexible payment processing solutions to small business owners. For more information, visit www.esquirebank.com.

Cautionary Note Regarding Forward-Looking Statements

This press release includes “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995 relating to future results of the Company. Forward-looking statements are subject to many risks and uncertainties, including, but not limited to: changes in business plans as circumstances warrant; changes in general economic, business and political conditions, including changes in the financial markets; the ability to complete, or any delays in completing, the pending merger between the Company and Signature; any failure to realize the anticipated benefits of the transaction when expected or at all; certain restrictions during the pendency of the transaction that may impact the Company’s ability to pursue, certain business opportunities or strategic transactions; the possibility that the transaction may be more expensive to complete than anticipated, including as a result of unexpected factors or events, diversion of management’s attention from ongoing business operations and opportunities; potential adverse reactions or changes to business or employee relationships, including those resulting from the completion of the merger and integration of the companies and other risks detailed in the “Cautionary Note Regarding Forward-Looking Statements,” “Risk Factors” and other sections of the Company’s Annual Report on Form 10-K and Quarterly Reports on Form 10-Q as filed with the Securities and Exchange Commission. The forward-looking statements included in this press release are not a guarantee of future events, and that actual events may differ materially from those made in or suggested by the forward-looking statements. Forward-looking statements generally can be identified by the use of forward-looking terminology such as “may,” “might,” “should,” “could,” “predict,” “potential,” “believe,” “expect,” “attribute,” “continue,” “will,” “anticipate,” “seek,” “estimate,” “intend,” “plan,” “projection,” “goal,” “target,” “aim,” “would,” “annualized” and “outlook,” or similar terminology. Any forward-looking statements presented herein are made only as of the date of this press release, and the Company does not undertake any obligation to update or revise any forward-looking statements to reflect changes in assumptions, the occurrence of unanticipated events, or otherwise, except as may be required by law.

Contact Information:

Eric S. Bader

Executive Vice President and Chief Operating Officer

Esquire Financial Holdings, Inc.

(516) 535-2002

eric.bader@esqbank.com

ESQUIRE FINANCIAL HOLDINGS, INC.

Consolidated Statement of Condition (unaudited)

(dollars in thousands except per share data)

June 30,

December 31,

June 30,

2026

2025

ASSETS

Cash and cash equivalents

242,183

235,887

162,973

Securities available-for-sale, at fair value

240,146

246,505

257,375

Securities held-to-maturity, at cost

56,099

60,193

64,470

Securities, restricted at cost

3,196

3,173

Loans, held for investment

1,902,271

1,758,427

1,494,599

Less: allowance for credit losses

(24,724)

(24,022)

(19,407)

Loans, net of allowance

1,877,547

1,734,405

1,475,192

Premises and equipment, net

3,980

4,379

4,228

Other assets

87,867

81,119

92,566

Total Assets

2,511,018

2,365,661

2,059,977

LIABILITIES AND STOCKHOLDERS' EQUITY

Demand deposits

552,131

576,455

567,156

Savings, NOW and money market deposits

1,621,790

1,480,380

1,209,066

Certificates of deposit

5,772

6,172

6,106

Total deposits

2,179,693

2,063,007

1,782,328

Other liabilities

17,475

13,056

14,093

Total liabilities

2,197,168

2,076,063

1,796,421

Total stockholders' equity

313,850

289,598

263,556

Total Liabilities and Stockholders' Equity

2,511,018

2,365,661

2,059,977

Selected Financial Data

Common shares outstanding

8,649,400

8,552,405

8,499,559

Book value per share

36.29

33.86

31.01

Equity to assets

12.50

12.24

12.79

Capital Ratios (1)

Tier 1 leverage ratio

11.68

11.87

12.06

Common equity tier 1 capital ratio

14.24

14.18

14.89

Tier 1 capital ratio

14.24

14.18

14.89

Total capital ratio

15.49

15.43

16.11

Asset Quality

Nonperforming loans

5,136

8,572

8,736

Allowance for credit losses to total loans

1.30

1.37

1.30

Nonperforming loans to total loans

0.27

0.49

0.58

Nonperforming assets to total assets

0.20

0.36

0.42

Allowance to nonperforming loans

481

280

222

(1) Regulatory capital ratios presented on bank-only basis. The Bank has no recorded intangible assets on the Statement of Financial Condition, and accordingly, tangible common equity is equal to common equity.

ESQUIRE FINANCIAL HOLDINGS, INC.

Consolidated Income Statement (unaudited)

(dollars in thousands except per share data)

Three Months Ended

Six Months Ended

June 30,

March 31,

June 30,

2026

2025

2026

2025

Interest income

41,301

39,033

33,536

80,334

65,049

Interest expense

5,553

5,029

4,282

10,582

8,186

Net interest income

35,748

34,004

29,254

69,752

56,863

Provision for credit losses

2,900

2,700

3,525

5,600

5,025

Net interest income after provision for credit losses

32,848

31,304

25,729

64,152

51,838

Noninterest income:

Payment processing fees

5,126

5,143

5,107

10,269

10,019

Other noninterest income

1,257

1,312

1,470

2,569

2,709

Total noninterest income

6,383

6,455

6,577

12,838

12,728

Noninterest expense:

Employee compensation and benefits

12,605

12,221

10,216

24,826

20,281

Merger expenses

1,070

1,272

—

2,342

—

Other expenses

7,430

7,164

6,846

14,594

13,529

Total noninterest expense

21,105

20,657

17,062

41,762

33,810

Income before income taxes

18,126

17,102

15,244

35,228

30,756

Income taxes

5,148

4,891

3,354

10,039

7,459

Net income

12,978

12,211

11,890

25,189

23,297

Earnings Per Share

Basic

1.57

1.48

3.05

2.91

Diluted

1.49

1.40

1.38

2.89

2.70

Basic - adjusted (1)

1.69

1.67

1.48

3.35

2.91

Diluted - adjusted (1)

1.60

1.58

1.38

3.18

2.70

Selected Financial Data

Return on average assets

2.09

2.10

2.37

2.10

2.38

Return on average equity

17.06

16.82

18.74

16.94

18.93

Adjusted return on average assets (1)

2.25

2.37

2.31

2.38

Adjusted return on average equity (1)

18.33

18.96

18.74

18.64

18.93

Net interest margin

5.96

6.04

6.03

6.00

5.99

Efficiency ratio

50.1

51.1

47.6

50.6

48.6

Adjusted efficiency ratio (1)

47.6

46.9

47.6

47.2

48.6

Cash dividends paid per common share

0.200

0.175

0.400

0.350

Weighted average basic shares

8,274,280

8,252,720

8,029,541

8,263,559

8,009,382

Weighted average diluted shares

8,726,355

8,700,319

8,639,038

8,713,539

8,620,501

(1) See non-GAAP reconciliation provided at the end of this news release.

ESQUIRE FINANCIAL HOLDINGS, INC.

Consolidated Average Balance Sheets and Average Yield/Cost (unaudited)

(dollars in thousands)

Three Months Ended

June 30,

March 31,

June 30,

2026

2025

Average

Balance

Interest

Yield/Cost

Balance

Interest

Yield/Cost

Balance

Interest

Yield/Cost

INTEREST EARNING ASSETS

Loans, held for investment

1,876,857

36,417

7.78

1,771,003

34,298

7.85

1,462,401

28,762

7.89

Securities, includes restricted stock

322,761

3,046

3.79

334,459

3,178

3.85

332,965

3,127

3.77

Interest earning cash and other

205,031

1,838

3.60

176,268

1,557

3.58

151,915

1,647

4.35

Total interest earning assets

2,404,649

41,301

6.89

2,281,730

39,033

6.94

1,947,281

33,536

6.91

NONINTEREST EARNING ASSETS

80,188

74,655

69,289

TOTAL AVERAGE ASSETS

2,484,837

2,356,385

2,016,570

INTEREST BEARING LIABILITIES

Savings, NOW, Money Market deposits

1,571,288

5,502

1.40

1,458,983

4,957

1.38

1,178,058

4,225

1.44

Time deposits

6,415

3.13

8,148

3.33

6,037

3.72

Total interest bearing deposits

1,577,703

5,552

1.41

1,467,131

5,024

1.39

1,184,095

4,281

1.45

Borrowings

9.55

372

5.45

9.55

Total interest bearing liabilities

1,577,745

5,553

1.41

1,467,503

5,029

1.39

1,184,137

4,282

1.45

NONINTEREST BEARING LIABILITIES

Demand deposits

581,150

577,194

562,056

Other liabilities

20,752

17,305

15,902

Total noninterest bearing liabilities

601,902

594,499

577,958

Stockholders' equity

305,190

294,383

254,475

TOTAL AVG. LIABILITIES AND EQUITY

2,484,837

2,356,385

2,016,570

Net interest income

35,748

34,004

29,254

Net interest spread

5.48

5.55

5.46

Net interest margin

5.96

6.04

6.03

Deposits (including nonint. demand deposits)

2,158,853

5,552

1.03

2,044,325

5,024

1.00

1,746,151

4,281

0.98

ESQUIRE FINANCIAL HOLDINGS, INC.

Consolidated Average Balance Sheets and Average Yield/Cost (unaudited)

(dollars in thousands)

Six Months Ended June 30,

2026

2025

Average

Balance

Interest

Yield/Cost

Balance

Interest

Yield/Cost

INTEREST EARNING ASSETS

Loans, held for investment

1,824,222

70,715

7.82

1,428,689

55,572

7.84

Securities, includes restricted stock

328,577

6,224

3.82

330,416

6,169

3.77

Interest earning cash and other

190,729

3,395

3.59

153,831

3,308

4.34

Total interest earning assets

2,343,528

80,334

6.91

1,912,936

65,049

6.86

NONINTEREST EARNING ASSETS

77,438

65,107

TOTAL AVERAGE ASSETS

2,420,966

1,978,043

INTEREST BEARING LIABILITIES

Savings, NOW, Money Market deposits

1,515,446

10,459

1.39

1,156,200

8,009

1.40

Time deposits

7,277

117

3.24

8,409

175

4.20

Total interest bearing deposits

1,522,723

10,576

1.40

1,164,609

8,184

1.42

Borrowings

206

5.87

9.38

Total interest bearing liabilities

1,522,929

10,582

1.40

1,164,652

8,186

1.42

NONINTEREST BEARING LIABILITIES

Demand deposits

579,183

548,693

Other liabilities

19,038

16,519

Total noninterest bearing liabilities

598,221

565,212

Stockholders' equity

299,816

248,179

TOTAL AVG. LIABILITIES AND EQUITY

2,420,966

1,978,043

Net interest income

69,752

56,863

Net interest spread

5.51

5.44

Net interest margin

6.00

5.99

Deposits (including nonint. demand deposits)

2,101,906

10,576

1.01

1,713,302

8,184

0.96

ESQUIRE FINANCIAL HOLDINGS, INC.

Consolidated Non-GAAP Financial Measure Reconciliation (unaudited)

(dollars in thousands except per share data)

We believe that these non-GAAP financial measures provide information that is important to investors and that is useful in understanding our financial position, results and ratios. However, these non-GAAP financial measures are supplemental and are not a substitute for an analysis based on GAAP measures. As other companies may use different calculations for this measure, this presentation may not be comparable to other similarly titled measures by other companies.

Adjusted net income, which is used to compute adjusted return on average assets, adjusted return on average equity and adjusted earnings per share, excludes the impact of merger expenses and accelerated stock compensation, net of tax.

Three Months Ended

Six Months Ended

June 30,

March 31,

June 30,

2026

2025

2026

2025

Net income – GAAP

12,978

12,211

11,890

25,189

23,297

Adjustments to net income:

Merger expenses

1,070

1,272

—

2,342

—

Accelerated stock compensation

—

398

—

398

—

Income tax effect of adjustments

(100)

(120)

—

(220)

—

Adjusted net income

13,948

13,761

11,890

27,709

23,297

Return on average assets – GAAP

2.09

2.10

2.37

2.10

2.38

Adjusted return on average assets

2.25

2.37

2.31

2.38

Return on average equity – GAAP

17.06

16.82

18.74

16.94

18.93

Adjusted return on average equity

18.33

18.96

18.74

18.64

18.93

Diluted earnings per share – GAAP

1.49

1.40

1.38

2.89

2.70

Adjusted diluted earnings per share

1.60

1.58

1.38

3.18

2.70

The following table presents a reconciliation of efficiency ratio (non-GAAP) and adjusted efficiency ratio (non-GAAP).

Adjusted noninterest expense, which is used to compute the adjusted efficiency ratio, excludes the impact of merger expenses and accelerated stock compensation.

Three Months Ended

Six Months Ended

June 30,

March 31,

June 30,

2026

2025

2026

2025

Efficiency ratio – non-GAAP(1)

50.1

51.1

47.6

50.6

48.6

Noninterest expense – GAAP

21,105

20,657

17,062

41,762

33,810

Less: merger expenses

1,070

1,272

—

2,342

—

Less: accelerated stock compensation

—

398

—

398

—

Adjusted noninterest expense – non-GAAP

20,035

18,987

17,062

39,022

33,810

Net interest income – GAAP

35,748

34,004

29,254

69,752

56,863

Noninterest income – GAAP

6,383

6,455

6,577

12,838

12,728

Total revenue – GAAP

42,131

40,459

35,831

82,590

69,591

Adjusted efficiency ratio – non-GAAP(2)

47.6

46.9

47.6

47.2

48.6

(1) The reported efficiency ratio is a non-GAAP measure calculated by dividing GAAP noninterest expense by the sum of GAAP net interest income and GAAP noninterest income.

(2) The adjusted efficiency ratio is a non-GAAP measure calculated by dividing adjusted noninterest expense by the sum of GAAP net interest income and GAAP noninterest income.

EX-99.2

Filename: esq-20260723xex99d2.htm · Sequence: 3

Exhibit 99.2

Ensuring our Clients

and Our Institution

Succeed Boldly

Listed as ESQ

Esquire Financial Holdings, Inc.

(Financial Holding Company for Esquire Bank, N.A.)

2Q 2026 Investor Presentation

Exhibit 99.2

Forward Looking Disclosure

This presentation includes “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995 relating to future results of the

Company. Forward-looking statements are subject to many risks and uncertainties, including, but not limited to: changes in business plans as circumstances

warrant; changes in general economic, business and political conditions, including changes in the financial markets; the ability to complete, or any delays in

completing, the pending merger between the Company and Signature; any failure to realize the anticipated benefits of the transaction when expected or at all;

certain restrictions during the pendency of the transaction that may impact the Company’s ability to pursue, certain business opportunities or strategic transactions;

the possibility that the transaction may be more expensive to complete than anticipated, including as a result of unexpected factors or events, diversion of

management’s attention from ongoing business operations and opportunities; potential adverse reactions or changes to business or employee relationships,

including those resulting from the completion of the merger and integration of the companies and other risks detailed in the “Cautionary Note Regarding Forward-Looking Statements,” “Risk Factors” and other sections of the Company’s Annual Report on Form 10-K and Quarterly Reports on Form 10-Q as filed with the

Securities and Exchange Commission. The forward-looking statements included in this press release are not a guarantee of future events, and that actual events

may differ materially from those made in or suggested by the forward-looking statements. Forward-looking statements generally can be identified by the use of

forward-looking terminology such as “may,” “might,” “should,” “could,” “predict,” “potential,” “believe,” “expect,” “attribute,” “continue,” “will,” “anticipate,” “seek,”

“estimate,” “intend,” “plan,” “projection,” “goal,” “target,” “aim,” “would,” “annualized” and “outlook,” or similar terminology. Any forward-looking statements presented

herein are made only as of the date of this press release, and the Company does not undertake any obligation to update or revise any forward-looking statements to

reflect changes in assumptions, the occurrence of unanticipated events, or otherwise, except as may be required by law.The forward-looking statements speak as of

the date of this presentation. The delivery of this presentation shall not, under any circumstances, create any implication there has been no change in the affairs of

the Company after the date hereof.

This presentation includes industry and market data that we obtained from periodic industry publications, third-party studies and surveys. Industry publications and

surveys generally state that the information contained therein has been obtained from sources believed to be reliable. Although we believe the industry and market

data to be reliable as of the date of this presentation, this information could prove to be inaccurate. Industry and market data could be wrong because of the method

by which sources obtained their data and because information cannot always be verified with complete certainty due to the limits on the availability and reliability of

raw data, the voluntary nature of the data gathering process and other limitations and uncertainties. In addition, we do not know all of the assumptions regarding

general economic conditions or growth that were used in preparing the forecasts from the sources relied upon or cited herein.

This presentation contains financial information determined by methods other than in accordance with accounting principles generally accepted in the United States

of America (“GAAP”). We believe that these non-GAAP financial measures provide information that is important to investors and that is useful in understanding our

financial position, results and ratios. However, these non-GAAP financial measures are supplemental and are not a substitute for an analysis based on GAAP

measures. As other companies may use different calculations for this measure, this presentation may not be comparable to other similarly titled measures by other

companies.

These disclosures should not be viewed as a substitute for operating results determined in accordance with GAAP, nor are they necessarily comparable to non-GAAP performance measures that may be presented by other companies.

A reconciliation of the non-GAAP measures used in this presentation to the most directly comparable GAAP measures is provided in the Appendix to this

presentation.

 Decades of expertise in the national litigation market, a

complex, fragmented, and underserved vertical poised

for disruption

 Asset sensitive model anchored by law firm loans

yielding approximately 8.80%

 “Branchless” and tech enabled national core deposit

platform funded at 1.03%

 Driving litigation loan and deposit growth with a 5 Year

CAGR of approximately 25%+ since 2021

 Decades of expertise in sales, risk, compliance, and

treasury management

 Independent Sales Organization (“ISO”) model with

93,000 merchants nationally in all 50 states

 Stable and consistent fee income represents 15% of

total revenue

 Tech-enabled platform performing commercial

treasury clearing services for $10.6 billion in volume

across 153 million transactions

 ROA and ROTCE of 2.09% and 17.06%, respectively

(Adjusted 2.25%(1) and 18.33%(1))

 Industry leading NIM of 5.96%

 Diversified revenue stream with strong NIM and stable

fee income

 Strong efficiency ratio of 50.1% (Adjusted 47.6%(1)) while

investing in resources (employees, technology, and

marketing) for future growth

 A digital-first disruptor bank with best-in-class

technology fueling future growth and industry

leading client retention rates

 Account-based digital marketing (“ABM”) using our

CRM to power prospective client engagements

nationally

 Leverage artificial intelligence (“AI”), advanced data

analytics, and personalization features to deliver

real-time thought leadership content to client and

prospective clients

Nationwide “Branchless” Tech Enabled Litigation

& Payment Processing Verticals

Generating Industry Leading Growth, Returns, & Performance Metrics

Litigation Vertical

Commercial Banking Nationally

Industry Leading Returns

Fueled by “Branchless” and Tech Enabled

National Verticals

National Payment Processing

Vertical (Merchant Services)

Small Business Banking Nationally

Technology – the Future

A Catalyst for Strong Growth

How Our Clients Succeed Boldly

(1) See non-GAAP reconciliation provided in appendix.

Strong Growth Driven by

Unique National Verticals

How Esquire Succeeds Boldly

Key Highlights

 Strong growth in higher yielding variable rate commercial loans

nationally, primarily litigation related loans

 Stable low-cost “branchless” and tech enabled deposit model

 Equity to Assets of 12.50%

 Common Equity Tier 1 of 14.24% (Bank Level)

 Book value per share of $36.29

at June 30, 2026

 Stable low-cost “branchless” funding model with a strong commercial deposit franchise nationally

 DDA and escrow-based IOLTA accounts represent 25% and 60% of total deposits at June 30, 2026, respectively

 Higher yielding variable rate commercial loans anchored by our national litigation portfolio

 Asset sensitive balance sheet with approximately 90% of our variable rate commercial loans having one-year interest rate floors at their

origination or renewal dates

 Resilient net interest margin despite significant declines in short-term rates since 2023

How Esquire Succeeds Boldly

Resilient Industry Leading Net Interest Margin

Strong Revenue Growth

($ in thousands) at June 30, 2026

How Esquire Succeeds Boldly

Key Highlights

 Strong and resilient

net interest margin

 Stable payment

processing fee

income

 Growing ASP fee

income derived from

off-balance sheet

funds management

Consistent Industry Leading Performance & Growth

How Esquire Succeeds Boldly

Industry Recognition & Awards

 #1 Best Law Firm Funding Provider in The Recorder’s 2026 “Best Of” survey

 KBW 2026 Bank Honor Roll for the third consecutive year

 2025 Raymond James Community Bankers Cup for the eighth consecutive year

 Piper Sandler 2025 Bank & Thrift Sm-All Stars for the third time in several years

 Best-Performing Community Bank List of 2024 & 2025 by S&P Global

 Top 10 merchant acquiring bank by the Nilson Report

 Best In Class Marketer by the Association of National Advertisers B2 Awards in

2025 for the third consecutive year

at June 30, 2026

(1) See non-GAAP reconciliation provided at the end of this presentation

Loan Portfolio Diversification

with Focused Growth

 Focused growth in higher yielding variable rate commercial litigation related loans with strong credit metrics on a national basis

 Selective commercial real estate loan growth with strong historical performance, DSCRs, and LTVs in the NY metro market

How Esquire Succeeds Boldly

at June 30, 2026

 Substantially all of our $1.33 billion in commercial

loans are variable rate and tied to prime comprising

approximately 70% of our loan portfolio

 Approximately 90% of our variable rate commercial

loan portfolio was originated (or renewed annually)

with interest rate floors in place

 Asset sensitive

– estimated sensitivity of projected

annualized net interest income (“NII”) down 100 and

200 basis point rate scenarios decreases projected NII

by 5.9% and 11.8%, respectively at March 31, 2026

 Despite asset sensitivity and declining short

-term rates

since late 2023, a resilient NIM of approximately

6.00% since 2023

Loan Portfolio

Diversification with

Focused Growth

How Esquire Succeeds Boldly

Commercial Litigation

(Law Firm) Loans

 Full annual underwriting including, but not limited to:

 3 years financials and tax returns (business and personal)

 Full contingent case inventory valuation process & collateral

assignment or UCC-1

 Personal guarantees for the majority of loans, including personal

background checks

 Diversity across law firm inventories and collateral

 Average loan-to-collateral fee value or LTV of less than 15%

 Strong average DSCR (on average > 4.0x)

 Average draws against committed and uncommitted line-of-credit

(“LOC”) and case disbursement loans of approximately 50%

 Weighted average interest rate of approximately 8.80%

 Funded with low-cost relationship based commercial litigation

related deposits

 Litigation deposits to litigation loan facilities drawn is

approximately 133%

How Esquire Succeeds Boldly

Commercial Litigation Vertical:

Proven Model, Significant Runway

How Esquire Succeeds Boldly

Sustained Platform Growth… ...Through Exceptional Client Relationships

 Litigation customers that have banked with

Esquire for four years have a CAGR, since

inception of their banking relationship, on

their loan and deposit balances of 15% and

30%+, respectively

 Full law firm banking relationships quickly

grow as customers benefit from Esquire’s

extensive experience, suite of resources, and

deployment of credit facilities, allowing the

law firms to invest in & grow their business

 National market expansion introduces a new

cohort of prospective clients into this proven

relationship-growth engine

 Significant growth opportunities including, but

not limited to, the top three largest metro

markets – New York, Los Angeles, and

Chicago

Esquire’s Bold Opportunities

New York Metro Area

Real Estate

A Reliable Asset Class & Source of Liquidity

 Selective in our property and sponsor selection process  Strong generational owners/operators with high quality net worth  No office or construction/land loan exposure  Multifamily and CRE portfolio average current DSCR and

original LTV of 1.7x and 54%, respectively

 Rent regulated, free market, and mixed (both rent regulated and

free market) represent approximately one

-third each of the $391

million multifamily loan portfolio  Rent regulated and mixed multifamily loans provide

unique opportunities for regulatory CRA credit

 CRE exposure is 168% of Bank level regulatory Tier 1 capital

plus the allowance for credit losses (“ACL”). CRE exposure is

152% of consolidated level regulatory Tier 1 capital plus the ACL

 Pledged Multifamily and Residential loan portfolio provides

liquidity totaling $249.5 million through the Federal Home

Loan Bank of NY (“FHLB”) program as of June 30, 2026

Solid Credit Metrics, Asset Quality

and ACL Coverage

How Esquire Succeeds Boldly

at June 30, 2026

Note – All asset quality metrics are based on our loans held for investment portfolio (1) NFL consumer loan portfolio - $9.0 million charge-off.

Deposit Composition with Strong Growth

 Our tech enabled deposit platform utilizes our corporate cash management suite of services, creating a highly efficient “branchless” platform nationally

 Our overall liquidity position (cash, borrowing capacity, and available reciprocal client sweep balances) totaled $1.19 billion, or 54% of total deposits,

creating a highly liquid and unlevered balance sheet

How Esquire Succeeds Boldly

($ in millions) at June 30, 2026

*Note: Excludes sweeps totaling $1.0 billion

Deposit Composition

Details

 DDA and NOW (escrow or IOLTA funds) deposits total

86% of total deposits, representing a stable low-cost

funding source in various interest rate scenarios

 Litigation and payment processing deposits represent

79% and 6% of total deposits at June 30, 2026,

respectively

 Uninsured deposits (excluding $18.9 million of the

Company’s deposits) totaled $722.4 million, or 33%, of

total deposits with approximately 65% representing

clients with full commercial relationship banking with

us including, but not limited to, commercial loans,

payment processing, and various commercial service-oriented relationships including law firm operating

accounts, law firm IOLTA/escrow accounts, merchant

reserves, ISO reserves, ACH processing, and

custodial accounts

 Off-balance sheet sweep funds totaled $1.0 billion at

June 30, 2026, with $392.5 million, or 38%, available

for additional on-balance sheet liquidity

How Esquire Succeeds Boldly

 Currently servicing 93,000 merchants across 50 states in our payment processing (merchant acquiring) vertical

 Fee income, primarily payment processing fees, represents 15% of total revenue for the quarter ended June 30, 2026

How Esquire Succeeds Boldly

Stable & Consistent Noninterest Income

at June 30, 2026

How Esquire Succeeds Boldly

Key Highlights

 Strong and stable DDA

reserves and residuals

 Protecting capital from

merchant chargebacks

and returns

Protecting Our Company with Strong Payment

Processing Reserves

at June 30, 2026

Significant national markets primed

for disruption: $529 billion &

100,000+ firms in the litigation

vertical and $12.2 trillion and

10+ million merchants in the

payment processing vertical

Key Takeaways

Why Esquire is Set to Succeed Boldly

Tremendous untapped potential:

Esquire’s current market share is a

fraction of both national verticals that

are complex, fragmented, underserved

and poised for disruption by our client-centric & tech-focused institution

We are thought leaders

in the litigation vertical and

provide C-suite access

for ISO flexibility in the

payment processing vertical

Differentiated and positioned for growth:

With industry leading tailored

solutions and state-of-the-art

technology geared towards effective

client acquisition

Technology Driving Bold Success

Client Centric Technology

A Key Driver for Future Growth and Client Relationship Management

Website

Artificial Intelligence*

Marketing

Sales

Underwriting

Onboarding

Marketing

Cloud

AI to facilitate precision marketing and

exponential customer acquisition across

all verticals

Website analytics, data enrichment and

thought leadership content marketing

Precision marketing – right offer right

time

Sales enablement, pipeline management

and forecasting

Underwriting efficiency & risk

management / cash management and

mobile banking / online applications

Customer onboarding / core banking

 Partnering with best-in-class software vendors and solutions, with custom development to service all verticals at the bank

 Proprietary CRM built on Salesforce platform housing all client data touch points from prospect to boarding with a single

client view, enabling high volume client acquisition strategies and excellence in client service

* Deployment of AI technologies applicable only to sales and marketing processes and not used as a decisioning tool for loan underwriting processes.

Online Banking

Succeeding

Boldly

Listed as ESQ

Contact Information:

Eric S. Bader

Executive Vice President & Chief

Operating Officer

516-535-2002

eric.bader@esqbank.com

Appendix & Supplemental Disclosure

National Markets – Litigation &

Payment Processing Verticals

Non-GAAP Reconciliation

The Esquire Competitive Advantage

Esquire’s Bold Opportunities

U.S. Litigation Market

A Significant Growth Opportunity

 U.S. Tort actions are estimated to consume 2.1% of U.S. GDP* annually or $529 billion*

 Esquire does not compete with non-bank finance companies

 Significant barriers to entry – management expertise, digital brand awareness,

regulatory/compliance, regional business development officers, and decades of experience

Decades of Industry

Track Record

Extensive Litigation

Experience In-House

Deep Relationships with

Respected Firms

Nationally and Trial

Associations

Daily Resources

and Research

Cash Flow Lending Coupled

with Borrowing Base or

Asset Based Approach

Tailoring unique solutions other banks do not offer

Typically advancing more than traditional banks, on traditional banking terms

Key Highlights

 $529 billion* Total

Addressable Market

(“TAM”) in litigation vertical

 Esquire is a tailored,

differentiated brand and

thought leader in the

litigation market

*US Chamber of Commerce Institute for Legal Reform – “Tort Costs in America – An Empirical Analysis of Costs and Compensation of U.S. Tort System”. Published in November 2024.

Digitally Transforming The Business of Law

Aligning Law Firm Case Inventory Lifecycle

to Customer Retention

Client

Incident

Receive

Intake

Case

Management

Settlement/

Verdict

Disbursement

1-3 Years (+)

Solutions

 Case Cost Loans

 Working Capital Loans

 Firm and Partner Acquisition Loans

 Term Loans to Finance Case Acquisition & Growth

 Escrow Banking and QSF Settlement Services

 Plaintiff Banking

Technology

 Proprietary CRM Platform

 Account-Based Digital Marketing (“ABM”)

 Proprietary Thought Leadership Content

 Artificial Intelligence (“AI”) Powering Personalized ABM

 Unique Risk Management and Boarding Platforms

 Commercial Cash Management Platform

 Specialized Case Cost Lending and Law Firm

Management Platform

Payment Processing – Current ISO Model

How Esquire Succeeds Boldly

What is an ISO?

ISO Responsibilities

They Do

 Merchant Vertical and Front-End

Technology Focus

 Sales Agent Model

 Performs Initial Underwriting

 Boards Merchant to Core Payment

Processing Platform

 Installation of Merchant Equipment

 Manage Call Center for Merchant

Clients

 Merchant Risk and PCI Compliance

Bank Responsibilities

We Do

 Robust Policies

 Tech Enabled Card Brand and

Regulatory Compliance

 Support Multiple Processing Systems

 Assess ISO Verticals

 Re-underwrite Merchant Applications

 Utilize Industry Leading Risk

Management Technology

 Daily and Month End Financial and

Compliance Risk Management

 Commercial Treasury Function for

Merchant Clearing and ISO Cash

Management

 Maintaining and Monitor ISO and

Merchant Reserves (DDA) 24

The payments industry CAGR was 8% from 2021 to 2025 to an estimated total payment volume of $12.2 trillion

Esquire’s Bold Opportunities

Payment Volume Trends –

A Significant Growth Opportunity

Sources: Company Financial Records, Note: PayPal figures represent PayPal’s estimated U.S.percent share of “Total Payment Volume” (TPV).PayPal volume includes volume from a bank account, a PayPal

account balance, a PayPalCredit account, a credit or debit card or other stored value products such as coupons and gift cards. Assuch, some of this volume may be included in other networks aswell.

PayPal’s classification in the payments industry ecosystem is varied/debated as it performs functions attributed to a payment network, an issuer, acquirer, etc., and its financial reporting does not directly

align with other payment network reporting structures and methods. Discover volume includes Discover Network and PulseNetwork transactions.

at December 31, 2025 ($ in billions)

Appendix

Non-GAAP Financial Measure Reconciliation

(all dollars in thousands except per share data)

We believe that these non-GAAP financial measures provide information that is important to investors and that is useful in

understanding our financial position, results and ratios. However, these non-GAAP financial measures are supplemental and

are not a substitute for an analysis based on GAAP measures. As other companies may use different calculations for this

measure, this presentation may not be comparable to other similarly titled measures by other companies.

Adjusted net income, which is used to compute adjusted return on average assets, adjusted return on average equity and

adjusted earnings per share, excludes the impact of merger expenses and accelerated stock compensation, net of tax.

Three Months Ended Six Months Ended

June 30, March 31, June 30, June 30,

2026 2026 2025 2026 2025

Net income – GAAP $ 12,978 $ 12,211 $ 11,890 $ 25,189 $ 23,297

Adjustments to net income:

Merger expenses 1,070 1,272 — 2,342 —

Accelerated stock compensation — 398 — 398 —

Income tax effect of adjustments (100) (120) — (220) —

Adjusted net income $ 13,948 $ 13,761 $ 11,890 $ 27,709 $ 23,297

Return on average assets – GAAP 2.09 % 2.10 % 2.37 % 2.10 % 2.38 %

Adjusted return on average assets 2.25 % 2.37 % 2.37 % 2.31 % 2.38 %

Return on average equity – GAAP 17.06 % 16.82 % 18.74 % 16.94 % 18.93 %

Adjusted return on average equity 18.33 % 18.96 % 18.74 % 18.64 % 18.93 %

Diluted earnings per share – GAAP $ 1.49 $ 1.40 $ 1.38 $ 2.89 $ 2.70

Adjusted diluted earnings per share $ 1.60 $ 1.58 $ 1.38 $ 3.18 $ 2.70

Appendix

Non-GAAP Financial Measure Reconciliation

(all dollars in thousands)

The following table presents a reconciliation of efficiency ratio (non-GAAP) and adjusted efficiency ratio (non-GAAP).

Adjusted noninterest expense, which is used to compute the adjusted efficiency ratio, excludes the impact of merger

expenses and accelerated stock compensation.

(1) The reported efficiency ratio is a non-GAAP measure calculated by dividing GAAP noninterest expense by the sum of

GAAP net interest income and GAAP noninterest income.

(2) The adjusted efficiency ratio is a non-GAAP measure calculated by dividing adjusted noninterest expense by the sum of

GAAP net interest income and GAAP noninterest income.

Three Months Ended Six Months Ended

June 30, March 31, June 30, June 30,

2026 2026 2025 2026 2025

Efficiency ratio – non-GAAP(1) 50.1 % 51.1 % 47.6 % 50.6 % 48.6 %

Noninterest expense – GAAP $ 21,105 $ 20,657 $ 17,062 $ 41,762 $ 33,810

Less: merger expenses 1,070 1,272 — 2,342 —

Less: accelerated stock compensation — 398 — 398 —

Adjusted noninterest expense – non-GAAP $ 20,035 $ 18,987 $ 17,062 $ 39,022 $ 33,810

Net interest income – GAAP 35,748 34,004 29,254 69,752 56,863

Noninterest income – GAAP 6,383 6,455 6,577 12,838 12,728

Total revenue – GAAP $ 42,131 $ 40,459 $ 35,831 $ 82,590 $ 69,591

Adjusted efficiency ratio – non-GAAP(2) 47.6 % 46.9 % 47.6 % 47.2 % 48.6 %

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+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection d1-1

+ Details

Name:

dei_SecurityExchangeName

Namespace Prefix:

dei_

Data Type:

dei:edgarExchangeCodeItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 14a

-Subsection 12

+ Details

Name:

dei_SolicitingMaterial

Namespace Prefix:

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Data Type:

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Balance Type:

Period Type:

duration

- Definition

Trading symbol of an instrument as listed on an exchange.

+ References

No definition available.

+ Details

Name:

dei_TradingSymbol

Namespace Prefix:

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Data Type:

dei:tradingSymbolItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Securities Act

-Number 230

-Section 425

+ Details

Name:

dei_WrittenCommunications

Namespace Prefix:

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Data Type:

xbrli:booleanItemType

Balance Type:

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- References

No definition available.

+ Details

Name:

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Namespace Prefix:

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Data Type:

xbrli:stringItemType

Balance Type:

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