# EDGAR Filing Document

**Accession Number:** 0001531031
**File Stem:** 0001558370-25-009497
**Filing Date:** 2025-7
**Character Count:** 71958
**Document Hash:** fe0dc2f994548d52df478b09d6403a01
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001558370-25-009497.hdr.sgml**: 20250724

**ACCESSION NUMBER**: 0001558370-25-009497

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 39

**CONFORMED PERIOD OF REPORT**: 20250724

**ITEM INFORMATION**: Results of Operations and Financial Condition

**ITEM INFORMATION**: Regulation FD Disclosure

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20250724

**DATE AS OF CHANGE**: 20250724

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Esquire Financial Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001531031
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMMERCIAL BANKS, NEC [6029]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-38131
- **FILM NUMBER:** 251144658

**BUSINESS ADDRESS:**
- **STREET 1:** 100 JERICHO QUADRANGLE
- **STREET 2:** SUITE 100
- **CITY:** JERICHO
- **STATE:** NY
- **ZIP:** 11753
- **BUSINESS PHONE:** (800) 996-0213

**MAIL ADDRESS:**
- **STREET 1:** 100 JERICHO QUADRANGLE
- **STREET 2:** SUITE 100
- **CITY:** JERICHO
- **STATE:** NY
- **ZIP:** 11753

?xml version='1.0' encoding='ASCII'?

**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 24, 2025**

## Esquire Financial Holdings, Inc.
**(Exact name of the registrant as specified in its charter)** 

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-<br>|  |  |
| &nbsp;&nbsp;**Maryland** | &nbsp;&nbsp;**001-38131** | &nbsp;&nbsp;**27-5107901** |
| &nbsp;&nbsp;**(State or other jurisdiction of**<br>**incorporation or organization)** | &nbsp;&nbsp;**(Commission File Number)** | &nbsp;&nbsp;**(IRS Employer**<br>**Identification No.)** |

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| | |
|:---|:---|
| &nbsp;&nbsp;**100 Jericho Quadrangle, Suite 100** |  |
| &nbsp;&nbsp;**Jericho, New York** | &nbsp;&nbsp;**11753** |
| &nbsp;&nbsp;**(Address of principal executive offices)** | &nbsp;&nbsp;**(Zip Code)** |

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**(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:

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| | | |
|:---|:---|:---|
| **Title of each class** | **Trading**<br>**Symbol(s)** | **Name of each exchange on which registered** |
| Common Stock, $0.01 par value | ESQ | The Nasdaq Stock Market LLC |

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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 2.02** **Results of Operations and Financial Condition.**

On July 24, 2025, 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 ended June 30, 2025. 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 7.01** **Regulation 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 9.01** **Financial Statements and Exhibits.**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Exhibits.

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 99.1 | [Press Release dated July 24, 2025.](esq-20250724xex99d1.htm) |
| 99.2 | [Written presentation to be distributed and made available to investors and posted](esq-20250724xex99d2.htm)<br>[on the Company's website.](esq-20250724xex99d2.htm) |
| 104 | Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101). |

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**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.

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| | |
|:---|:---|
|  | &nbsp;&nbsp;**ESQUIRE FINANCIAL HOLDINGS, INC.** |
| &nbsp;&nbsp;Dated: July 24, 2025 | &nbsp;&nbsp;By:/s/ Andrew C. Sagliocca |
|  | &nbsp;&nbsp;Andrew C. Sagliocca |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vice Chairman, Chief Executive Officer and President |

---

## Exhibit 99.1

**Exhibit 99.1**

![Graphic](esq-20250724xex99d1001.jpg)

**ESQUIRE FINANCIAL HOLDINGS, INC.**

**REPORTS SECOND QUARTER 2025 RESULTS**

***Strong Growth in Low-Cost Core Deposits Funds Commercial Loan Growth Nationally, Fueling Industry Leading Earnings & Performance Metrics***

Jericho, NY – July 24, 2025 – 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 of 2025. Significant achievements and key performance metrics during the current quarter and year to date of 2025 include:

● Net income increased 13% to $11.9 million, or $1.38 per diluted share in the current quarter, as compared to $10.5 million, or $1.25 per diluted share, for the comparable quarter in 2024 despite a $2.5 million increase in the provision for credit losses and a $1.8 million increase in total noninterest expense. For the six months ended June 30, 2025, net income increased 13% to $23.3 million notwithstanding a $3.0 million increase in the provision for credit losses and a $4.0 million increase in total noninterest expense when compared to 2024.

● Industry leading and consistent returns on average assets and equity of 2.37% and 18.74%, respectively, with the Company maintaining excess capital levels with an equity to asset ratio of 12.8%.

● Net interest margin expansion to 6.03%, a 7 basis point increase on a linked quarter basis, primarily due to the successful deployment of low-cost core deposit growth into higher yielding commercial law firm loans during the current quarter. Total revenue increased $5.2 million, or 17%, to $35.8 million in the current quarter as compared to the second quarter of 2024.

● Continued strong deposit growth totaling $94.2 million, or 22% annualized, on a linked quarter basis to $1.78 billion, comprised of low-cost core commercial relationship deposits with a cost-of-funds of 0.98% (including demand deposits). Deposits grew $295.4 million, or 20%, when comparing the current quarter to the comparable quarter in 2024 while average total deposits grew $335.7 million, or 24%, for the same period. Off-balance sheet sweep funds totaled $373 million, with approximately 93.7% available for additional on-balance sheet liquidity, while the associated administrative service payments ("ASP") fee income totaled $643 thousand for the current quarter. Additional available liquidity totaled approximately $855.7 million, excluding cash and unsecured borrowing capacity.

● Loan growth on a linked quarter basis was $78.7 million, or 22% annualized, and totaled $1.49 billion while growth year over year was $233.5 million, or 19%. Average loan growth was commensurate to quarter end loan growth for the aforementioned periods. Loan growth was fueled by increases in higher yielding variable rate commercial loans from our national litigation platform totaling $83.0 million, or 40% annualized, on a linked quarter basis. These commercial lending relationships have and will continue to create additional opportunities for future loan draws and core deposit growth (noninterest bearing operating or demand deposits and escrow or IOLTA accounts nationally) through our full service commercial relationship banking and tech-enabled commercial cash management platform.

● Solid credit metrics, asset quality, and reserve coverage ratios with an allowance for credit losses to loans ratio of 1.30%, nonperforming loans totaling $8.7 million, and nonperforming loans to total assets ratio of 0.42%. During the current quarter, a $736 thousand commercial loan, net of a $3.3 million charge-off, that was reported as criticized in prior periods was placed on nonaccrual. This commercial loan, made to a small business or merchant, is uncorrelated to our primary commercial litigation lending platform and other commercial loans. We have no exposure to commercial office and construction related borrowers, and only $14.4 million in performing loans to the hospitality industry.

● Stable and consistent noninterest income in the current quarter totaling $6.6 million, or 18% of total revenue, led by our payment processing platform with 92,000 small business clients nationally. Our tech-enabled payments platform allowed us to perform commercial treasury clearing services for $10.1 billion in credit and debit card payment volume, a 9.2% increase from the comparable quarter in 2024, across 152.9 million transactions for our small business clients in the current quarter.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

● Strong efficiency ratio of 47.6% for the current quarter, notwithstanding our investments in resources to support future growth, risk management and excellence in client service, including the planned near term opening of our Los Angeles, California private banking office and branch this summer.

● Appointed Raymond Kelly to the Board of Directors of both the Company and the Bank, bringing extensive experience in the financial services sector including insight into various strategic, financial, and governance related matters as well as SEC and regulatory experience.

● Strong capital foundation with common equity tier 1 ("CET1") and tangible common equity to tangible asset <sup>(1)</sup> ("TCE/TA") ratios of 14.89% and 12.79%, respectively. Esquire Bank remains well above the bank regulatory "Well Capitalized" standards.

● Key recognitions during the current quarter include:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Awarded the 2024 Raymond James Community Bankers Cup for the seventh consecutive year based on key performance metrics as well as building long-term shareholder value.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Inclusion in the Keefe, Bruyette & Woods (KBW) Bank Honor Roll for the second consecutive year for consistent and exceptional performance over the past decade.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Recognized by the Association of National Advertisers (ANA) B2 Awards for the third consecutive year honoring the most innovative, impactful, and groundbreaking business-to-business (B2B) campaigns and marketers across various industries in the U.S.

"These recognitions are a testament to the leadership team's innovation, execution and delivery of customized solutions to complex, fragmented and underserved national markets while providing shareholders with industry leading returns," stated Tony Coelho, Chairman of the Board.

"Despite our elevated charge-offs and provisioning on a previously criticized and isolated commercial loan to one of our merchant clients, Esquire continues to generate significant capital from earnings as well as industry leading growth and performance metrics in the current quarter," stated Andrew C. Sagliocca, Vice Chairman, CEO, and President. "Our investments in technology, tailored digital marketing, and key hires across the Company have been key to continuously expanding our national footprint, culminating in the near term opening of our Los Angeles private client office and service center."

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Bank has no recorded intangible assets on the Statement of Financial Condition, and accordingly, GAAP common equity is equal to tangible common equity.

------

**Second Quarter Earnings**

Net income for the quarter ended June 30, 2025 was $11.9 million, or $1.38 per diluted share, compared to $10.5 million, or $1.25 per diluted share for the same period in 2024. Returns on average assets and equity for the current quarter were 2.37% and 18.74%, respectively, compared to 2.58% and 20.16% for the same period of 2024.

Net interest income increased $4.9 million, or 20.3%, to $29.3 million, due to growth in average interest earning assets totaling $366.3 million, or 23.2%, to $1.95 billion when compared to the second quarter of 2024. This growth was primarily funded with growth in average low-cost core deposits. Our net interest margin of 6.03% decreased 16 basis points from the comparable period in 2024 due to a $65 million increase in average interest earning cash balances to $151.9 million in the current quarter coupled with decreases in short-term market interest rates on these elevated balances. Average loan yields increased 4 basis points to 7.89% while average loans increased $221.8 million, or 17.9%, to $1.46 billion, primarily due to commercial loan growth of $211.3 million, or 27.5%, focused in our higher yielding law firm commercial loans. Loan interest income increased $4.5 million, or 18.8%, to $28.8 million with $4.4 million related to growth in average loan volumes (substantially all commercial) and $120 thousand due to an increase in average loan rates (substantially all commercial). Average securities increased $79.6 million, or 31.4%, to $333.0 million as management elected to ratably purchase short duration agency mortgage-backed securities throughout 2024, in light of tempering commercial real estate ("CRE") growth, at commensurate risk adjusted yields. This decision further enhanced our liquidity ratios while improving our securities to asset ratio to approximately 16% in the current quarter from 15% in the prior quarter. Further, securities yields increased by 56 basis points to 3.77%, and securities income increased by $1.1 million with $712 thousand attributable to average volume increases and $392 thousand attributable to increases in average rate. Average deposits increased $335.7 million, or 23.8%, to $1.75 billion, led by increases in escrow or IOLTA, money market (both commercial and personal) deposits and noninterest bearing demand deposits totaling $204.4 million, $92.2 million, and $62.7 million, respectively, when comparing the current quarter to the comparable quarter in 2024. Our cost of deposits, including noninterest bearing demand deposits, increased 11 basis points to 0.98% due to changes in deposit composition coupled with increases in short-term money market rates. Our loan-to-deposit ratio was 84% at June 30, 2025.

The provision for credit losses was $3.5 million for the second quarter of 2025, a $2.5 million increase from the second quarter 2024. This increase was primarily driven by a $3.3 million charge-off on a small business or merchant related commercial loan that was placed on nonaccrual totaling $736 thousand. This nonaccrual loan was previously reported as criticized in prior periods. As of June 30, 2025, our allowance to loans ratio was 1.30% as compared to 1.47% as of June 30, 2024. Based on management's evaluation of current credit risk in our multifamily 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 (including, but not limited to, the potential impact on the New York metro multifamily real estate market), management believes the allowance for credit losses is adequate at June 30, 2025.

Noninterest income totaled $6.6 million for the second quarter of 2025 as compared to $6.3 million in the same period for 2024. Payment processing income was $5.1 million for the second quarter of 2025, a $215 thousand decrease from the same period in 2024, primarily due to changes in our overall merchant risk profile and composition. Payment processing volumes for the credit and debit card processing platform increased $855.3 million, or 9.2%, to $10.1 billion while transactions volume totaled 152.9 million for the current quarter. We continue to focus on the expansion of sales channels through ISOs, prudently managing risk while focusing on new merchant originations, increasing overall volumes as well as risk profiles, and 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, supports multiple processing platforms, manages daily risk across 92,000 small business merchants in all 50 states, and performs commercial treasury clearing services for $10.1 billion in volume across 152.9 million in transactions in the current quarter. ASP fees remained relatively flat totaling $643 thousand for the second quarter of 2025. ASP fee income is directly impacted by the average balances of off-balance sheet sweep funds as well as current short-term market interest rates. During the quarter, we recognized a $432 thousand deferred gain on the 2023 sale of our Litify fintech investment as all remaining contingencies were resolved.

Noninterest expense increased $1.8 million, or 12.0%, to $17.1 million for the second quarter of 2025, as compared to the same period in 2024. This increase was primarily due to increases in employee compensation and benefits, professional and consulting services, data processing, other general business operating costs, and travel and business relations. Employee compensation and benefits costs increased $691 thousand, or 7.3%, primarily due increases in sales commissions, bonuses, year-end stock grants and related stock-based compensation, and, to a lesser extent, the impact of year end salary and benefits increases. The increase in sales related commissions is directly related to our regional business development officer ("BDO") strategy and their success in the litigation market, attracting full-service commercial banking clients nationally and directly impacting commercial lending and core-deposit growth. Professional and consulting services costs increased $434 thousand due to continuously evaluating business development opportunities in our national verticals, and professional search costs related to staffing needs for our Los Angeles private banking branch (scheduled to open this summer). Data processing costs increased $338 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. Other operating costs increased $242 thousand due to increases in recruiting, training and other client development costs. Travel and business relations expenses increased $123 thousand as a result of our high touch sales efforts that complement our digital marketing efforts.

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The Company's efficiency ratio was 47.6% for the three months ended June 30, 2025, as compared to 49.8% in 2024, notwithstanding our continuous investment in resources (both technology and people) to support future growth, lead acquisition initiatives, excellence in client service, and enhanced risk management.

The effective tax rate was 22.0% for the second quarter of 2025, as compared to 27.0% in the prior year quarter, resulting from certain discrete tax benefits related to share-based compensation.

**Year to Date Earnings**

Net income for the six months ended June 30, 2025 was $23.3 million, or $2.70 per diluted share, compared to $20.5 million, or $2.45 per diluted share for the same period in 2024. Returns on average assets and equity for the current six months were 2.38% and 18.93%, respectively, compared to 2.59% and 20.15% for the same period of 2024.

Net interest income increased $9.7 million, or 20.5%, to $56.9 million, due to growth in average interest earning assets totaling $364.3 million, or 23.5%, to $1.91 billion when compared to the six months ended June 30, 2024. This growth was primarily funded with growth in average low-cost core deposits. Our net interest margin of 5.99% decreased 14 basis points from the comparable period in 2024 due to a $69 million increase in average interest earning cash balances to $153.8 million in the current quarter coupled with decreases in short-term market rates on these elevated balances. Average loan yields increased 2 basis points to 7.84% while average loans increased $204.2 million, or 16.7%, to $1.43 billion, primarily due to commercial loan growth of $199.6 million, or 26.5%, focused in our higher yielding law firm commercial loans. Loan interest income increased $8.0 million, or 16.7%, to $55.6 million with $7.8 million related to growth in average loan volumes (substantially all commercial) and $155 thousand due to an increase in average loan rates (substantially all commercial). Average securities increased $90.7 million, or 37.8%, to $330.4 million as management elected to ratably purchase short duration agency mortgage-backed securities throughout 2024, in light of tempering CRE growth, at commensurate risk adjusted yields. This decision further enhanced our liquidity ratios while improving our securities to asset ratio to approximately 16% in the current year from 15% in the prior year. Further, securities yields increased by 73 basis points to 3.77%, while securities income increased by $2.5 million with $1.6 million attributable to average volume increases and $980 thousand attributable to increases in average rate. Average deposits increased $334.0 million, or 24.2%, to $1.71 billion, led by increases in escrow or IOLTA, money market (both commercial and personal), and noninterest bearing demand deposits totaling $232.0 million, $71.9 million, and $60.5 million, respectively, when comparing the current period to the comparable prior year period. Our cost of deposits, including noninterest bearing demand deposits, increased 5 basis points to 0.96% due to changes in deposit composition coupled with increases in short-term money market rates. Our loan-to-deposit ratio was 84% at June 30, 2025.

The provision for credit losses was $5.0 million for the six months ended June 30, 2025, a $3.0 million increase from the same period in 2024. This increase was primarily driven by $6.2 million in charge-offs on (1) a small business or merchant related commercial loan totaling $3.3 million (currently on nonaccrual for $736 thousand) and (2) a $2.9 million charge-off in the first quarter of 2025 on an $8.0 million nonaccrual multifamily loan. As of June 30, 2025, our allowance to loans ratio was 1.30% as compared to 1.47% as of June 30, 2024. Based on management's evaluation of current credit risk in our multifamily 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 (including, but not limited to, the potential impact on the New York metro multifamily real estate market), management believes the allowance for credit losses is adequate at June 30, 2025.

Noninterest income was flat when compared to 2024 totaling $12.7 million. Payment processing income was $10.0 million, a $599 thousand decrease from the same period in 2024, primarily due to changes in our overall merchant risk profile and composition. Payment processing volumes for the credit and debit card processing platform increased $1.5 billion, or 8.6%, to $19.4 billion and transactions totaled 293.3 million for the current six months. ASP fee income increased $157 thousand to $1.5 million for the six months ended June 30, 2025 as compared to the same period in 2024. ASP fee income is directly impacted by the average balances of off-balance sheet sweep funds as well as current short-term market interest rates. During the current quarter, we recognized a $432 thousand deferred gain on the 2023 sale of our Litify fintech investment as all remaining contingencies were resolved.

Noninterest expense increased $4.0 million, or 13.5%, to $33.8 million for the six months ended June 30, 2025, as compared to the same period in 2024. This increase was primarily due to increases in employee compensation and benefits, data processing, professional and consulting services, other general business operating costs, and occupancy and equipment. Employee compensation and benefits costs increased $1.6 million, or 8.5%, primarily due increases in sales commissions, bonuses, year-end stock grants and related stock-based compensation, and, to a lesser extent, the impact of year end salary and benefits increases. The increase in sales related commissions is directly related to our regional BDO strategy and their success in the litigation market, attracting full-service commercial banking clients nationally and directly impacting commercial lending and core-deposit growth. Data processing costs increased $747 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. Professional and consulting services costs increased $747 thousand due to continuously evaluating business development opportunities in our national verticals, increased insurance and accounting costs, and costs related to staffing needs for our Los Angeles private banking branch. Other operating costs increased $536 thousand due to increases in regulatory expenses and other client development costs. Occupancy and equipment costs increased $217 thousand due to amortization of internally developed

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software to support our digital marketing and risk management platforms and rent commencement related to our Los Angeles private banking branch. Travel and business relations expenses increased $151 thousand, as a result of our high touch sales efforts that complement our digital marketing efforts and additional travel related to the opening of our Los Angeles private banking branch.

The Company's efficiency ratio was 48.6% for the six months ended June 30, 2025, as compared to 49.8% in 2024, notwithstanding our continuous investment in resources (both technology and people) to support future growth, lead acquisition initiatives, excellence in client service, and enhanced risk management.

The effective tax rate was 24.3% for the six months ended June 30, 2025, as compared to 26.8% in the prior year period, resulting from certain discrete tax benefits related to share-based compensation in the current quarter.

**Asset Quality**

At June 30, 2025, we had two nonperforming loans totaling $8.7 million, with no exposure to commercial office and construction related borrowers, and $14.4 million in performing loans to the hospitality industry. The allowance for credit losses was $19.4 million, or 1.30% of total loans, as compared to $18.5 million, or 1.47% of total loans at June 30, 2024. During the current quarter, a $736 thousand commercial loan, net of a $3.3 million charge-off, was placed on nonaccrual and classified as substandard (previously reported as special mention in prior periods). This commercial loan, made to a small business or merchant, is uncorrelated to our primary commercial litigation lending platform and other commercial loans. The ratio of nonperforming loans to total loans and total assets was 0.58% and 0.42%, respectively. Based on management's evaluation of current credit risk in our multifamily 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 (including, but not limited to, the potential impact on the New York metro multifamily real estate market), management believes the allowance for credit losses is adequate at June 30, 2025.

From a credit risk management perspective, the combined multifamily and CRE portfolio, excluding nonaccrual loans, totaled $449.6 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, 2025 divided by appraised value at origination) of approximately 1.58 and 55%, respectively. When further evaluating this population, loans maturing in (1) less than one year totaled $79.4 million and had a current weighted average DSCR and an original LTV of approximately 1.25 and 62%, respectively; and (2) one to two years totaled $59.8 million and had a current weighted average DSCR and an original LTV of approximately 1.39 and 66%, respectively.

**Balance Sheet**

At June 30, 2025, total assets were $2.06 billion, reflecting a $344.3 million, or 20.1% increase from June 30, 2024. This increase was primarily attributable to growth in loans totaling $233.5 million, or 18.5%, to $1.49 billion. Our higher yielding variable rate commercial loans increased $221.2 million, or 28.1%, to $1.00 billion with commercial litigation related loans increasing $249.7 million, or 37.3%, to $918.4 million. Our commercial relationship banking sales pipeline remained robust, anchored by our regional BDOs (supported by commercial lending, risk, and operations) located in key markets throughout the U.S. 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 advance data analytics across our platform and to power personalized and real-time ABM content to both current clients and perspective clients. Our available-for-sale securities portfolio increased $80.6 million to $257.4 million as compared to June 30, 2024. Our held-to-maturity securities portfolio totaled $64.5 million, a decrease of $8.6 million, or 11.8%, due to portfolio amortization. The securities portfolio increased as management elected to ratably purchase short duration agency mortgage-backed securities throughout 2024, in light of tempering CRE growth, at commensurate risk adjusted yields. Our total securities to assets ratio was 16% at June 30, 2025 as compared to 15% in the comparable prior year, enhancing our liquidity position, asset composition, and flexibility in the future.

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

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **June 30,**  | **June 30,**  | **December 31,** | **December 31,** | **June 30,**  | **June 30,**  |
|  | **2025** | **2025** | **2024** | **2024** | **2024** | **2024** |
|  | **(Dollars in thousands)** | **(Dollars in thousands)** | **(Dollars in thousands)** | **(Dollars in thousands)** | **(Dollars in thousands)** | **(Dollars in thousands)** |
| Real estate: |  |  |  |  |  |  |
| &nbsp;&nbsp;Multifamily | $366439 | 24.5% | $355165 | 25.4% | $352097 | 27.9% |
| &nbsp;&nbsp;Commercial real estate | 91166 | 6.1 | 87038 | 6.2 | 88376 | 7.0 |
| &nbsp;&nbsp;1 – 4 family | 10093 | 0.7 | 14665 | 1.1 | 15336 | 1.2 |
| &nbsp;&nbsp;&nbsp;&nbsp;Total real estate | 467698 | 31.3 | 456868 | 32.7 | 455809 | 36.1 |
| Commercial: |  |  |  |  |  |  |
| &nbsp;&nbsp;Litigation related | 918424 | 61.5 | 835839 | 59.8 | 668676 | 53.0 |
| &nbsp;&nbsp;Other | 89403 | 6.0 | 84728 | 6.1 | 117917 | 9.4 |
| &nbsp;&nbsp;&nbsp;&nbsp;Total commercial | 1007827 | 67.5 | 920567 | 65.9 | 786593 | 62.4 |
| Consumer | 18584 | 1.2 | 19339 | 1.4 | 19010 | 1.5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total loans held for investment | $1494109 | 100.0% | $1396774 | 100.0% | $1261412 | 100.0% |
| Deferred loan fees and unearned premiums, net | 490 |  | 247 |  | (350) |  |
| Loans, held for investment | $1494599 |  | $1397021 |  | $1261062 |  |

---

Total deposits were $1.78 billion as of June 30, 2025, a $295.4 million, or 19.9%, increase from June 30, 2024. This was primarily due to a $130.8 million, or 16.1%, increase in NOW or IOLTA, an $84.2 million, or 17.4%, increase in noninterest bearing demand, and a $91.9 million, or 61.8%, 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 $944.4 million, or 53.0%, of total deposits. As of June 30, 2025, uninsured deposits were $561.0 million, or 31%, of our total deposits of $1.78 billion, excluding $14.1 million of affiliate deposits held at the Bank. Approximately 75% of our uninsured deposits represent clients with full commercial relationship banking with us (i.e.-commercial loans, payment processing, and other commercial service-oriented relationships) including, but not limited to, 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, 2025, off-balance sheet sweep funds totaled approximately $373.1 million, of which approximately $349.7 million, or 93.7%, was 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, 2025, we had the ability to borrow, on a secured basis, up to $456.1 million from the FHLB of New York and $49.8 million from the FRB of New York discount window. No borrowing amounts were outstanding during the second quarter of 2025. 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 $46.1 million to $263.6 million as of June 30, 2025, when compared to June 30, 2024, primarily driven by net increases in retained earnings (net income less dividends paid to shareholders), and to a lesser extent, other comprehensive income (unrealized net gain on securities available-for-sale, net of taxes) of $3.3 million.

Esquire Bank remains well above bank regulatory "Well Capitalized" standards.

------

**About Esquire Financial Holdings, Inc.**

Esquire Financial Holdings, Inc. is a financial holding company headquartered in Jericho, New York, with one branch office in Jericho, New York and an administrative office in Boca Raton, Florida. Its wholly-owned subsidiary, Esquire Bank, National Association, is a full-service commercial bank dedicated to serving the financial needs of the litigation industry and small businesses nationally, as well as commercial and retail clients in the New York metropolitan area. 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; 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,** <br>**2025** | **December 31,**<br>**2024** | **June 30,** <br>**2024** |
| **ASSETS** |  |  |  |
| Cash and cash equivalents | $162973 | $126329 | $152733 |
| Securities available-for-sale, at fair value | 257375 | 241746 | 176814 |
| Securities held-to-maturity, at cost | 64470 | 68660 | 73062 |
| Securities, restricted at cost | 3173 | 3034 | 3034 |
| Loans, held for investment | 1494599 | 1397021 | 1261062 |
| Less: allowance for credit losses | (19407) | (20979) | (18521) |
| &nbsp;&nbsp;Loans, net of allowance | 1475192 | 1376042 | 1242541 |
| Premises and equipment, net | 4228 | 2436 | 2809 |
| Other assets | 92566 | 74256 | 64721 |
| **Total Assets** | $2059977 | $1892503 | $1715714 |
| **LIABILITIES AND STOCKHOLDERS' EQUITY** |  |  |  |
| Demand deposits | $567156 | $497958 | $482988 |
| Savings, NOW and money market deposits | 1209066 | 1130174 | 991953 |
| Certificates of deposit | 6106 | 14104 | 11952 |
| &nbsp;&nbsp;Total deposits | 1782328 | 1642236 | 1486893 |
| Other liabilities | 14093 | 13173 | 11410 |
| &nbsp;&nbsp;Total liabilities | 1796421 | 1655409 | 1498303 |
| Total stockholders' equity | 263556 | 237094 | 217411 |
| **Total Liabilities and Stockholders' Equity** | $2059977 | $1892503 | $1715714 |
| **Selected Financial Data**  |  |  |  |
| Common shares outstanding | 8499559 | 8354753 | 8292948 |
| Book value per share | $31.01 | $28.38 | $26.22 |
| Equity to assets | 12.79% | 12.53% | 12.67% |
| **Capital Ratios** <sup>(1)</sup> |  |  |  |
| Tier 1 leverage ratio | 12.06% | 11.70% | 12.53% |
| Common equity tier 1 capital ratio | 14.89 | 14.67 | 14.89 |
| Tier 1 capital ratio | 14.89 | 14.67 | 14.89 |
| Total capital ratio | 16.11 | 15.92 | 16.14 |
| **Asset Quality** |  |  |  |
| Nonperforming loans  | $8736 | $10940 | $10940 |
| Allowance for credit losses to total loans | 1.30% | 1.50% | 1.47% |
| Nonperforming loans to total loans | 0.58 | 0.78 | 0.87 |
| Nonperforming assets to total assets | 0.42 | 0.58 | 0.64 |
| Allowance to nonperforming loans | 222 | 192 | 169 |

---

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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.

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**ESQUIRE FINANCIAL HOLDINGS, INC.**

**Consolidated Income Statement (unaudited)**

*(dollars in thousands except per share data)*

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Three Months Ended** | **Three Months Ended** | **Three Months Ended** | **Six Months Ended**  | **Six Months Ended**  |
|  | | | | **June 30,**  | **June 30,**  |
|  | **June 30,** <br>**2025** | **March 31,**<br>**2025** | **June 30,** <br>**2024** | **2025** | **2024** |
| Interest income | $33536 | $31513 | $27385 | $65049 | $53458 |
| Interest expense | 4282 | 3904 | 3063 | 8186 | 6273 |
| &nbsp;&nbsp;Net interest income | 29254 | 27609 | 24322 | 56863 | 47185 |
| Provision for credit losses | 3525 | 1500 | 1000 | 5025 | 2000 |
| &nbsp;&nbsp;Net interest income after provision for credit losses | 25729 | 26109 | 23322 | 51838 | 45185 |
| Noninterest income: |  |  |  |  |  |
| Payment processing fees | 5107 | 4912 | 5322 | 10019 | 10618 |
| Other noninterest income | 1470 | 1239 | 953 | 2709 | 2046 |
| &nbsp;&nbsp;Total noninterest income | 6577 | 6151 | 6275 | 12728 | 12664 |
| Noninterest expense: |  |  |  |  |  |
| Employee compensation and benefits | 10216 | 10065 | 9525 | 20281 | 18686 |
| Other expenses | 6846 | 6683 | 5707 | 13529 | 11114 |
| &nbsp;&nbsp;Total noninterest expense | 17062 | 16748 | 15232 | 33810 | 29800 |
| Income before income taxes | 15244 | 15512 | 14365 | 30756 | 28049 |
| Income taxes | 3354 | 4105 | 3878 | 7459 | 7504 |
| &nbsp;&nbsp;Net income | $11890 | $11407 | $10487 | $23297 | $20545 |
| **Earnings Per Share** |  |  |  |  |  |
| Basic | $1.48 | $1.43 | $1.34 | $2.91 | $2.64 |
| Diluted | 1.38 | 1.33 | 1.25 | 2.70 | 2.45 |
| **Selected Financial Data** |  |  |  |  |  |
| Return on average assets | 2.37% | 2.39% | 2.58% | 2.38% | 2.59% |
| Return on average equity | 18.74 | 19.13 | 20.16 | 18.93 | 20.15 |
| Net interest margin | 6.03 | 5.96 | 6.19 | 5.99 | 6.13 |
| Efficiency ratio | 47.6 | 49.6 | 49.8 | 48.6 | 49.8 |
| Cash dividends paid per common share | $0.175 | $0.175 | $0.150 | $0.350 | $0.300 |
| Weighted average basic shares | 8029541 | 7988999 | 7798441 | 8009382 | 7792664 |
| Weighted average diluted shares | 8639038 | 8601607 | 8402750 | 8620501 | 8402119 |

---

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**ESQUIRE FINANCIAL HOLDINGS, INC.**

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

*(dollars in thousands)*

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Three Months Ended** | **Three Months Ended** | **Three Months Ended** | **Three Months Ended** | **Three Months Ended** | **Three Months Ended** | **Three Months Ended** | **Three Months Ended** | **Three Months Ended** |
|  | **June 30,**  | **June 30,**  | **June 30,**  | **March 31,** | **March 31,** | **March 31,** | **June 30,**  | **June 30,**  | **June 30,**  |
|  | **2025** | **2025** | **2025** | **2025** | **2025** | **2025** | **2024** | **2024** | **2024** |
|  | **Average**<br>**Balance** | <br>**Interest** | **Average**<br>**Yield/Cost** | **Average**<br>**Balance** | <br>**Interest** | **Average**<br>**Yield/Cost** | **Average**<br>**Balance** | <br>**Interest** | **Average**<br>**Yield/Cost** |
| INTEREST EARNING ASSETS |  |  |  |  |  |  |  |  |  |
| Loans, held for investment | $1462401 | $28762 | 7.89% | $1394602 | $26810 | 7.80% | $1240599 | $24216 | 7.85% |
| Securities, includes restricted stock | 332965 | 3127 | 3.77% | 327838 | 3042 | 3.76% | 253328 | 2023 | 3.21% |
| Interest earning cash and other | 151915 | 1647 | 4.35% | 155768 | 1661 | 4.32% | 87025 | 1146 | 5.30% |
| Total interest earning assets | 1947281 | 33536 | 6.91% | 1878208 | 31513 | 6.80% | 1580952 | 27385 | 6.97% |
| NONINTEREST EARNING ASSETS | 69289 |  |  | 60877 |  |  | 50688 |  |  |
| TOTAL AVERAGE ASSETS | $2016570 |  |  | $1939085 |  |  | $1631640 |  |  |
| INTEREST BEARING LIABILITIES |  |  |  |  |  |  |  |  |  |
| Savings, NOW, Money Market deposits | $1178058 | $4225 | 1.44% | $1134099 | $3784 | 1.35% | $899419 | $2932 | 1.31% |
| Time deposits | 6037 | 56 | 3.72% | 10806 | 119 | 4.47% | 11702 | 130 | 4.47% |
| Total interest bearing deposits | 1184095 | 4281 | 1.45% | 1144905 | 3903 | 1.38% | 911121 | 3062 | 1.35% |
| Borrowings | 42 | 1 | 9.55% | 43 | 1 | 9.43% | 44 | 1 | 9.14% |
| Total interest bearing liabilities | 1184137 | 4282 | 1.45% | 1144948 | 3904 | 1.38% | 911165 | 3063 | 1.35% |
| NONINTEREST BEARING LIABILITIES |  |  |  |  |  |  |  |  |  |
| Demand deposits | 562056 |  |  | 535182 |  |  | 499348 |  |  |
| Other liabilities | 15902 |  |  | 17142 |  |  | 11894 |  |  |
| Total noninterest bearing liabilities | 577958 |  |  | 552324 |  |  | 511242 |  |  |
| Stockholders' equity | 254475 |  |  | 241813 |  |  | 209233 |  |  |
| TOTAL AVG. LIABILITIES AND EQUITY | $2016570 |  |  | $1939085 |  |  | $1631640 |  |  |
| Net interest income |  | $29254 |  |  | $27609 |  |  | $24322 |  |
| Net interest spread |  |  | 5.46% |  |  | 5.42% |  |  | 5.62% |
| Net interest margin |  |  | 6.03% |  |  | 5.96% |  |  | 6.19% |
| Deposits (including noninterest bearing demand deposits) | $1746151 | $4281 | 0.98% | $1680087 | $3903 | 0.94% | $1410469 | $3062 | 0.87% |

---

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**ESQUIRE FINANCIAL HOLDINGS, INC.**

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

*(dollars in thousands)*

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **Six Months Ended June 30,**  | **Six Months Ended June 30,**  | **Six Months Ended June 30,**  | **Six Months Ended June 30,**  | **Six Months Ended June 30,**  | **Six Months Ended June 30,**  |
|  | **2025** | **2025** | **2025** | **2024** | **2024** | **2024** |
|  | **Average**<br>**Balance** | <br>**Interest** | **Average**<br>**Yield/Cost** | **Average**<br>**Balance** | <br>**Interest** | **Average**<br>**Yield/Cost** |
| INTEREST EARNING ASSETS |  |  |  |  |  |  |
| Loans, held for investment | $1428689 | $55572 | 7.84% | $1224513 | $47605 | 7.82% |
| Securities, includes restricted stock | 330416 | 6169 | 3.77% | 239752 | 3628 | 3.04% |
| Interest earning cash and other | 153831 | 3308 | 4.34% | 84382 | 2225 | 5.30% |
| Total interest earning assets | 1912936 | 65049 | 6.86% | 1548647 | 53458 | 6.94% |
| NONINTEREST EARNING ASSETS | 65107 |  |  | 49646 |  |  |
| TOTAL AVERAGE ASSETS | $1978043 |  |  | $1598293 |  |  |
| INTEREST BEARING LIABILITIES |  |  |  |  |  |  |
| Savings, NOW, Money Market deposits | $1156200 | $8009 | 1.40% | $879789 | $6030 | 1.38% |
| Time deposits | 8409 | 175 | 4.20% | 11372 | 241 | 4.26% |
| Total interest bearing deposits | 1164609 | 8184 | 1.42% | 891161 | 6271 | 1.42% |
| Borrowings | 43 | 2 | 9.38% | 45 | 2 | 8.94% |
| Total interest bearing liabilities | 1164652 | 8186 | 1.42% | 891206 | 6273 | 1.42% |
| NONINTEREST BEARING LIABILITIES |  |  |  |  |  |  |
| Demand deposits | 548693 |  |  | 488184 |  |  |
| Other liabilities | 16519 |  |  | 13840 |  |  |
| Total noninterest bearing liabilities | 565212 |  |  | 502024 |  |  |
| Stockholders' equity | 248179 |  |  | 205063 |  |  |
| TOTAL AVG. LIABILITIES AND EQUITY | $1978043 |  |  | $1598293 |  |  |
| Net interest income |  | $56863 |  |  | $47185 |  |
| Net interest spread |  |  | 5.44% |  |  | 5.52% |
| Net interest margin |  |  | 5.99% |  |  | 6.13% |
| Deposits (including noninterest bearing demand deposits) | $1713302 | $8184 | 0.96% | $1379345 | $6271 | 0.91% |

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## Exhibit 99.2

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| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g001.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ensuring our Clients and Our Institution Succeed Boldly Listed as ESQ Esquire Financial Holdings, Inc. (Financial Holding Company for Esquire Bank, N.A.) 2Q 2025 Investor Presentation Exhibit 99.2 |

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| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g002.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Forward Looking Disclosure This presentation contains forward-looking statements within the meaning of the federal securities laws. Forward-looking statements are not historical fact and express management's current expectations, forecasts of future events or long-term goals and, by their nature, are subject to assumptions, risks and uncertainties, many of which are beyond the control of the Company. These statements are may be identified through the use of words or phrases 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 the negative version of those words or other comparable words or phrases of a future or forward-looking nature. Forward-looking statements speak only as of the date they are made and are inherently subject to uncertainties and changes in circumstances, including those described under the heading "Risk Factors" in the Company's 10-K and 10-Q, filed with the Securities and Exchange Commission ("SEC"). Forward-looking statements are not guarantees of future performance and should not be relied upon as representing management's views as of any subsequent date. Actual results could differ materially from those indicated. The Company undertakes no obligation to update forward-looking statements, whether as a result of new information, future 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. 2 |

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| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g003.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Decades of expertise in the national litigation market which is complex, fragmented, underserved and poised for disruption  Asset sensitive model anchored by law firm loans yielding approx. 9.45%  Branchless and tech enabled core deposit platform funded at 0.98%  Driving loan and deposit growth with a 5 Year CAGR of approximately 20% since 2020  Decades of expertise in sales, risk, and compliance management  Independent Sales Organization ("ISO") model with 92,000 merchants nationally  Total fee income represents 17% of total revenue  Strong growth and stable fee income with a 5 Year CAGR of 14% since 2020  ROA and ROTCE of 2.37% and 18.74%, respectively  Industry leading NIM of 6.03%  Diversified revenue stream with strong NIM and stable fee income  Strong efficiency ratio of 47.6% while investing in resources (employees, technology, and digital 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") from our CRM to power prospective client engagements nationally  Leveraged artificial intelligence ("AI"), advanced data analytics, and personalization features to deliver real-time thought leadership content 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 Payment Processing Vertical (Merchant Services) Small Business Banking Nationally Technology – the Future A Catalyst for Strong Growth 3 How Our Clients Succeed Boldly |

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| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g004.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Strong Growth Driven by Unique National Verticals How Esquire Succeeds Boldly Key Highlights  Strong growth in higher yielding variable rate commercial loans nationally  Stable low-cost branchless and tech enabled deposit model  Equity to Assets of 12.79%  Common Equity Tier 1 of 14.89%  Book value per share of $31.01 4 at June 30, 2025 |

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| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g005.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stable low-cost branchless funding model with a strong commercial deposit franchise nationally  DDA and escrow-based NOW/IOLTA accounts represent 32% and 53% of total deposits at June 30, 2025, 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 How Esquire Succeeds Boldly 5 Industry Leading Net Interest Margin |

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| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g006.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Strong Revenue Growth ($ in thousands) at June 30, 2025 How Esquire Succeeds Boldly 6 Key Highlights  Strong net interest margin  Stable payment processing fee income  Growing ASP fee income derived from off-balance sheet funds management |

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| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g007.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Highlights How Esquire Succeeds Boldly Industry Recognition & Awards  Named to Fortune's Annual 100 Fastest-Growing Companies List in 2024  Named to the KBW 2024 & 2025 Bank Honor Roll  Awarded the 2024 Raymond James Community Bankers Cup for the seventh consecutive year  Recognized as a Best Performing Small Community Bank of 2024 by S&P Global  Recognized as Best In Class Marketer by the Association of National Advertisers B2 Awards in 2025 for the third consecutive year  Named to the Piper Sandler 2023 Bank & Thrift Small Market-All Stars 7 at June 30, 2025 (1) The adjusted results exclude a nonrecurring pretax $4.0 million net gain on equity investments. See non-GAAP reconciliation provided in the appendix. |

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| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g008.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Loan Portfolio Diversification with Focused Growth  Focused growth in higher yielding variable rate commercial loans with strong credit metrics on a national basis  Selective multifamily loan growth with strong historical performance, DSCRs, and LTVs in the NY metro market How Esquire Succeeds Boldly 8 at June 30, 2025 |

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| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g009.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Substantially all of our $1.00 billion in commercial loans are variable rate and tied to prime comprising approximately 68% 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 5.2% and 10.8%, respectively at March 31, 2025 Loan Portfolio Diversification with Focused Growth How Esquire Succeeds Boldly 9 |

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| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g010.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 14%  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 9.45%  Funded with low-cost contingent law firm litigation deposits  Litigation deposits to litigation loan facilities drawn is approximately 143% How Esquire Succeeds Boldly 10 |

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| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g011.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Esquire's Bold Opportunities New York Metro Area Real Estate A Reliable Asset Class & Liquidity Source  Selective in our property and borrower selection process  Strong generational owners/operators with high quality net worth  No office or construction loan exposure  Multifamily and CRE portfolio average current DSCR and original LTV of 1.6x and 55%, respectively  $79 million maturing in less than one year with average current DSCR and original LTV of 1.3x and 62%, respectively  $60 million maturing between one and two years with average current DSCR and original LTV of 1.4x and 66%, respectively  Rent regulated, free market, and mixed (both rent regulated and free market) represent approximately one-third each of the $366 million multifamily loan portfolio  CRE exposure is 175% of Bank level regulatory Tier 1 capital plus the allowance for credit losses ("ACL"). CRE exposure is 155% of consolidated level regulatory Tier 1 capital plus the ACL  Pledged Multifamily and Residential loan portfolio provides liquidity totaling $208.7 million through the Federal Home Loan Bank of NY ("FHLB") program as of June 30, 2025 11 |

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| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g012.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Solid Credit Metrics, Asset Quality and ACL Coverage How Esquire Succeeds Boldly at June 30, 2025 Note – All asset quality metrics are based on our loans held for investment portfolio (1) NFL consumer loan portfolio - $9.0 million charge-off. 12 |

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| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g013.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Deposit Composition and Growth  Our tech enabled deposit platform utilizes our corporate cash management suite of services, creating a highly efficient branchless platform  Our overall liquidity position (cash, borrowing capacity, and available reciprocal client sweep balances) totaled $1.04 billion, or 58% of total deposits, creating a highly liquid and unlevered balance sheet How Esquire Succeeds Boldly 13 ($ in millions) at June 30, 2025 |

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| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g014.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\*Note: Excludes sweeps totaling $373 million Deposit Composition Details  DDA and NOW (escrow funds) deposits total 85% of total deposits, representing stable funding sources in various interest rate scenarios  Litigation and payment processing deposits represent 74% and 10% of total deposits at June 30, 2025, respectively  Uninsured deposits (excluding $14.1 million of affiliate deposits) totaled $561 million, or 31%, of total deposits with approximately 75% representing clients with full relationship banking including, but not limited to, law firm operating accounts, certain balances of escrow accounts, merchant reserves, ISO reserves, ACH processing, and custodial accounts  Off-balance sheet sweep funds totaled $373 million at June 30, 2025, with $350 million, or 94%, available for additional on-balance sheet liquidity How Esquire Succeeds Boldly 14 |

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| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g015.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Currently servicing 92,000 merchants across 50 states in our payment processing (merchant acquiring) vertical  Fee income, primarily payment processing fees, represents 17% of total revenue for the quarter ended June 30, 2025 How Esquire Succeeds Boldly Strong Growth in Stable Noninterest Income at June 30, 2025 15 |

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| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g016.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;How Esquire Succeeds Boldly Key Highlights  Strong and stable DDA reserves  Protecting capital from merchant chargebacks and returns 16 Protecting Our Company with Strong Payment Processing Reserves at June 30, 2025 |

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| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g017.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Significant national markets primed for disruption: $529 billion & 100,000+ firms in the litigation vertical and $11.6 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 products and state-of-the-art technology geared towards effective client acquisition 17 |

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| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g018.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Technology Driving Bold Success Client Centric Technology A Key Driver for Future Growth 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. 18 Online Banking |

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| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g019.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Succeeding Boldly Listed as ESQ Contact Information: Eric S. Bader Executive Vice President & Chief Operating Officer 516-535-2002 eric.bader@esqbank.com |

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| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g020.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Appendix & Supplemental Disclosure National Markets – Litigation & Payment Processing Verticals & Non-GAAP Reconciliation  |

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| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g021.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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, brand awareness, regulatory/compliance, and decades of experience Decades of Industry Track Record Extensive Litigation Experience In-House Deep Relationships with Respected Firms Nationally Daily Resources and Research Cash Flow Lending Coupled with Borrowing Base or Asset Based Approach Tailoring unique products other banks do not offer Typically advancing more than traditional banks, on traditional banking terms 21 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. |

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| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g022.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;22 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 (+) Products  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 including Exclusive Prepaid Card Offering Technology  Esquire Insight – Case Management Technology  Commercial Cash Management  Case Cost Management  Online Applications  Thought Leadership - Digital Platform and Content 22 |

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| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g023.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Payment Processing – Current ISO Model How Esquire Succeeds Boldly What is an ISO? ISO Responsibilities They Do  Merchant Vertical and Technology Focus  Sales Agent Model  Performs Initial Underwriting  Boards Merchant to 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 Risk and Compliance Management  Commercial Treasury Function for Merchant Clearing and ISO Cash Management  Maintaining and Monitor ISO and Merchant Reserves (DDA) 23 |

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| &nbsp;&nbsp;![GRAPHIC](esq-20250724xex99d2g024.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The payments industry CAGR was 11% from 2020 to 2024 to an estimated total payment volume of $11.6 trillion Esquire's Bold Opportunities Payment Volume Trends – A Significant Growth Opportunity Sources: CompanyFinancial Records, Note: PayPalfigures represent PayPal'sestimated U.S.percent share of "Total Payment Volume" (TPV).PayPalvolume includes volume from a bank account, a PayPal account balance, a PayPalCredit account, a credit or debit card or other stored value products suchascoupons and gift cards. Assuch, some of this volume may be included in other networks as well. PayPal'sclassification in the payments industry ecosystem is varied/debated as it performs functions attributed to a payment network, an issuer, acquirer, etc., and its financial reporting doesnot directly align with other payment network reporting structures and methods. Discover volume includes Discover Network and PulseNetwork transactions. 24 at December 31, 2024 ($ in billions) |

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