{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-047290","form_type":"8-K","ticker":"ESQ","cik":"0001531031","company_name":"Esquire Financial Holdings, Inc.","filed_at":"2026-04-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.430945+00:00","generated_at":"2026-05-15T04:31:22.622679+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Esquire Financial Q1 net income $12.2M, EPS $1.40; dividend raised 14% to $0.20","bullets":["Net income up 7% to $12.2M ($1.40 diluted EPS); adjusted EPS $1.58 excluding merger costs.","Revenue up 19.8% to $40.5M; net interest margin 6.04%; loans grew $56.7M linked-quarter to $1.82B.","Dividend increased 14% to $0.20/share, fifth consecutive annual increase since 2022.","Incurred $1.3M merger expenses for Signature Bancorporation acquisition; integration progressing.","Charge-off of $3.2M on one multifamily OREO; NPLs just 0.03% of assets; allowance/loans ratio 1.30%."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-047290","json":"https://secwatch.observer/filing/0001104659-26-047290.json","markdown":"https://secwatch.observer/filing/0001104659-26-047290.md","text":"https://secwatch.observer/filing/0001104659-26-047290.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1531031/000110465926047290/0001104659-26-047290-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1531031/000110465926047290/esq-20260423x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T04:31:22.622679+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"8ea7181f2f54c6373a52bdeee9a99b64bf7b9d24","claim":"Esquire Financial Holdings, Inc. reported first quarter of 2026 results: revenue $40.5 million, net income $12.2 million, EPS $1.40 per diluted share.","evidence_excerpt":"litigation platform growth, despite significant declines in short-term market interest rates from their highs in 2023. Total revenue increased $6.7 million, or 19.8%, to $40.5 million, when compared to the prior year quarter. ● Loan growth on a linked quarter basis was $56.7 million, or 13% annualized, totaling $1.82 billion, despite litigation related loan","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1531031/000110465926047290/0001104659-26-047290-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter of 2026"},{"label":"Revenue","value":"$40.5 million"},{"label":"Net income","value":"$12.2 million"},{"label":"EPS","value":"$1.40 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}