季報季度報告 10-Q 2026-08-10

Esquire Financial第二季純利增9%至1298萬美元完成收購Signature Bancorporation

AI 繁中摘要

Esquire Financial Holdings（納斯達克：ESQ）公布截至 2026 年 6 月 30 日止第二季度及上半年業績，申報類型為 10-Q。期內淨利潤穩步增長，並已於 8 月初完成對 Signature Bancorporation 的收購合併，業務規模顯著擴大。

第二季度淨利潤為 1,297.8 萬美元（約 1,300 萬美元），高於去年同期的 1,189 萬美元；攤薄每股盈利 1.49 美元，對比去年同期 1.38 美元。上半年累計淨利潤 2,518.9 萬美元，去年同期為 2,329.7 萬美元；攤薄每股盈利 2.89 美元，去年同期 2.70 美元。淨利息收入第二季度為 3,574.8 萬美元，同比增長約 22%，受惠於貸款增長及定價改善。上半年淨利息收入為 6,975.2 萬美元，去年同期為 5,686.3 萬美元。

資產負債表方面，截至 2026 年 6 月 30 日，總資產達 25.1 億美元，較去年底增長約 6%。貸款總額（持作投資）為 19.0 億美元，較去年底的 17.6 億美元增加約 8.2%，主要由商業訴訟相關貸款帶動。存款總額為 21.8 億美元，較去年底增加約 5.7%。信貸質素維持穩健，整體逾期及不良貸款比率偏低；期內計提信貸損失撥備 560 萬美元，高於去年同期的 502.5 萬美元，主要反映貸款組合擴張。

重大事項方面，公司已於 2026 年 8 月 1 日完成對 Signature Bancorporation 的收購，總代價約 4.66 億美元，以換股方式支付。合併後公司總資產約 48 億美元，貸款約 33 億美元，存款約 40 億美元。今次交易將顯著擴大公司在伊利諾伊州的業務版圖，並提升整體盈利能力。期內已錄得合共 234.2 萬美元合併相關開支。

管理層對信貸質素及流動性狀況表示審慎樂觀，並無重大不良資產壓力。公司於第二季度宣派每股 0

展開英文正文

Esquire Financial Holdings, Inc._June 30, 2026
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Table of Contents



UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q





☒
QUARTERLY REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934


For the quarterly period ended June 30, 2026
OR




☐
TRANSITION REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934


For the transition period from                            to                           
Commission File No. 001-38131

Esquire Financial Holdings, Inc.
(Exact Name of Registrant as Specified in Its Charter)







Maryland
    
27-5107901

(State or Other Jurisdiction of
Incorporation or Organization)
 
(I.R.S. 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, Including Area Code)
N/A
(Former Name, Former Address and Former Fiscal Year, if Changed Since Last Report)

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 (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such requirements for the past 90 days.
YES  ⌧    NO  ◻
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).
YES  ⌧    NO  ◻
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.


Large accelerated filer      ◻
    
Accelerated filer                       ☒

Non-accelerated filer        ◻

Smaller reporting company      ☐


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. ◻
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
YES  ☐    NO  ⌧
Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: As of August 1, 2026, there were 12,104,583 outstanding shares of the issuer’s common stock.




Table of Contents

Esquire Financial Holdings, Inc.
Form 10-Q
Table of Contents
 
    
 
    
Page

PART I. FINANCIAL INFORMATION

3





Item 1.

Financial Statements (unaudited)

3









Consolidated Statements of Financial Condition

3









Consolidated Statements of Income

4









Consolidated Statements of Comprehensive Income

5









Consolidated Statements of Changes in Stockholders’ Equity

6









Consolidated Statements of Cash Flows

7









Notes to Interim Consolidated Financial Statements

8







Item 2.

Management’s Discussion and Analysis of Financial Condition and Results of Operations

24







Item 3.

Quantitative and Qualitative Disclosures About Market Risk

44







Item 4.

Controls and Procedures

44







PART II. OTHER INFORMATION

45





Item 1.

Legal Proceedings

45







Item 1A.

Risk Factors

45







Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

45







Item 3.

Defaults Upon Senior Securities

45







Item 4.

Mine Safety Disclosures

45







Item 5.

Other Information

46







Item 6.

Exhibits

46








SIGNATURES

47






2

Table of Contents

PART I – FINANCIAL INFORMATION
Item 1.Financial Statements
ESQUIRE FINANCIAL HOLDINGS, INC.
CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION
(Dollars in thousands, except per share data)
(Unaudited)
















June 30, 

December 31, 


    
2026
    
2025

Assets:







Cash and cash equivalents

$
 242,183

$
 235,887

Securities available-for-sale, at fair value


 240,146


 246,505

Securities held-to-maturity, at cost (fair value of $51,111 and $55,500, at June 30, 2026 and December 31, 2025, respectively)


 56,099


 60,193

Securities, restricted, at cost


 3,196


 3,173









Loans held for investment


 1,902,271


 1,758,427

Less: allowance for credit losses


 (24,724)


 (24,022)

Loans, net of allowance


 1,877,547


 1,734,405

Premises and equipment, net


 3,980


 4,379

Accrued interest receivable


 13,572


 12,640

Other assets 


 74,295


 68,479

Total assets

$
 2,511,018

$
 2,365,661









Liabilities:







Deposits:







Demand

$
 552,131

$
 576,455

Savings, NOW and money market


 1,621,790


 1,480,380

Time


 5,772


 6,172

Total deposits


 2,179,693


 2,063,007









Accrued expenses and other liabilities


 17,475


 13,056

Total liabilities


 2,197,168


 2,076,063









Commitments and contingencies


 —


 —









Stockholders’ equity:







Preferred stock, par value $0.01; authorized 2,000,000 shares; none issued


 —


 —

Common stock, par value $0.01; authorized 15,000,000 shares; 8,807,258 and 8,708,923 shares issued, respectively; and 8,649,400 and 8,552,405 shares outstanding, respectively


 88


 87

Additional paid-in capital


 113,872


 109,889

Retained earnings


 219,503


 197,787

Accumulated other comprehensive loss


 (9,784)


 (8,489)

Treasury stock at cost (157,858 and 156,518 shares, respectively)


 (9,829)


 (9,676)

Total stockholders’ equity


 313,850


 289,598

Total liabilities and stockholders’ equity

$
 2,511,018

$
 2,365,661


See accompanying notes to interim consolidated financial statements.


3

Table of Contents

ESQUIRE FINANCIAL HOLDINGS, INC.
CONSOLIDATED STATEMENTS OF INCOME
(Dollars in thousands, except per share data)
(Unaudited)




























Three Months Ended June 30, 

Six Months Ended June 30, 


    
2026
    
2025
    
2026
    
2025

Interest income:













Loans held for investment

$
 36,417

$
 28,762

$
 70,715

$
 55,572

Securities, includes restricted stock


 3,046


 3,127


 6,224


 6,169

Interest earning cash and other


 1,838


 1,647


 3,395


 3,308

Total interest income


 41,301


 33,536


 80,334


 65,049















Interest expense:













Savings, NOW and money market deposits


 5,502


 4,225


 10,459


 8,009

Time deposits


 50


 56


 117


 175

Borrowings


 1


 1


 6


 2

Total interest expense


 5,553


 4,282


 10,582


 8,186















Net interest income


 35,748


 29,254


 69,752


 56,863

Provision for credit losses


 2,900


 3,525


 5,600


 5,025

Net interest income after provision for credit losses


 32,848


 25,729


 64,152


 51,838















Noninterest income:













Payment processing fees


 5,126


 5,107


 10,269


 10,019

Administrative service income


 1,092


 643


 2,229


 1,523

Customer related fees, service charges and other


 165


 827


 340


 1,186

Total noninterest income


 6,383


 6,577


 12,838


 12,728















Noninterest expense:













Employee compensation and benefits 


 12,605


 10,216


 24,826


 20,281

Occupancy and equipment


 1,344


 1,168


 2,600


 2,300

Professional and consulting services 


 1,038


 1,291


 2,011


 2,555

FDIC and regulatory assessments


 327


 293


 630


 563

Advertising and marketing 


 1,004


 811


 2,002


 1,662

Travel and business relations 


 271


 303


 577


 609

Data processing


 2,403


 2,060


 4,772


 3,980

Merger expenses


 1,070


 —


 2,342


 —

Other operating expenses


 1,043


 920


 2,002


 1,860

Total noninterest expense 


 21,105


 17,062


 41,762


 33,810















Net income before income taxes 


 18,126


 15,244


 35,228


 30,756

Income tax expense 


 5,148


 3,354


 10,039


 7,459















Net income 

$
 12,978

$
 11,890

$
 25,189

$
 23,297















Earnings per share













Basic

$
 1.57

$
 1.48

$
 3.05

$
 2.91

Diluted

$
 1.49

$
 1.38

$
 2.89

$
 2.70


See accompanying notes to interim consolidated financial statements.

4

Table of Contents

ESQUIRE FINANCIAL HOLDINGS, INC.
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
(Dollars in thousands)
(Unaudited)




























Three Months Ended June 30, 

Six Months Ended June 30, 


    
2026
    
2025
    
2026
    
2025

Net income

$
 12,978

$
 11,890

$
 25,189

$
 23,297

Other comprehensive (loss) income:













Unrealized (losses) gains arising during the period on securities available-for-sale


 (459)


 1,039


 (1,488)


 4,849

Tax effect


 124


 (275)


 193


 (1,481)

Total other comprehensive (loss) income


 (335)


 764


 (1,295)


 3,368

Total comprehensive income

$
 12,643

$
 12,654

$
 23,894

$
 26,665


See accompanying notes to interim consolidated financial statements.


5

Table of Contents

ESQUIRE FINANCIAL HOLDINGS, INC.
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY
(Dollars in thousands, except per share data)
(Unaudited)




































































Accumulated



















Additional





other





Total


Preferred

Common


Preferred


Common


paid-in


Retained


comprehensive


Treasury


stockholders'


shares

shares


stock


stock


capital


earnings


loss


stock


equity

Balance at April 1, 2026
 —

 8,637,034

$
 —

$
 88

$
 112,041

$
 208,263

$
 (9,449)

$
 (9,676)

$
 301,267

Net income
 —

 —


 —


 —


 —


 12,978


 —


 —


 12,978

Other comprehensive loss
 —

 —


 —


 —


 —


 —


 (335)


 —


 (335)

Exercise of stock options, net of repurchases (2,669 shares)
 —

 13,706


 —


 —


 151


 —


 —


 —


 151

Stock compensation expense
 —

 —


 —


 —


 1,680


 —


 —


 —


 1,680

Cash dividends declared to common stockholders ($0.20 per share)
 —

 —


 —


 —


 —


 (1,738)


 —


 —


 (1,738)

Shares received related to tax withholding
 —

 (1,340)


 —


 —


 —


 —


 —


 (153)


 (153)

Balance at June 30, 2026
 —

 8,649,400

$
 —

$
 88

$
 113,872

$
 219,503

$
 (9,784)

$
 (9,829)

$
 313,850













































Accumulated



















Additional





other





Total


Preferred

Common


Preferred


Common


paid-in


Retained


comprehensive


Treasury


stockholders'


shares

shares


stock


stock


capital


earnings


loss


stock


equity

Balance at April 1, 2025
 —

 8,431,774

$
 —

$
 85

$
 105,150

$
 162,860

$
 (11,683)

$
 (5,688)

$
 250,724

Net income
 —

 —


 —


 —


 —


 11,890


 —


 —


 11,890

Other comprehensive income
 —

 —


 —


 —


 —


 —


 764


 —


 764

Exercise of stock options, net of repurchases (4,132 shares)
 —

 51,633


 —


 1


 470


 —


 —


 —


 471

Restricted stock grants
 —

 16,152


 —


 —


 —


 —


 —


 —


 —

Stock compensation expense
 —

 —


 —


 —


 1,191


 —


 —


 —


 1,191

Cash dividends declared to common stockholders ($0.175 per share)
 —

 —


 —


 —


 —


 (1,484)


 —


 —


 (1,484)

Balance at June 30, 2025
 —

 8,

Esquire Financial第二季純利增9%至1298萬美元 完成收購Signature Bancorporation

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Esquire Financial第二季純利增9%至1298萬美元完成收購Signature Bancorporation