{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-086092","form_type":"8-K","ticker":"ESQ","cik":"0001531031","company_name":"Esquire Financial Holdings, Inc.","filed_at":"2026-07-23T12:30:30+00:00","discovered_at":"2026-07-23T12:35:00.436483+00:00","generated_at":"2026-07-23T12:35:25.163587+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Esquire Financial Q2 net income up 9.2% to $13.0M; adjusted EPS $1.60; Signature merger closing Aug 1","bullets":["Net income $13.0M ($1.49 diluted EPS) vs $11.9M ($1.38) in Q2 2025; adjusted net income $14.0M ($1.60 EPS) excluding $1.1M merger costs.","Loans grew $87.2M linked quarter to $1.90B; deposits grew $77.1M to $2.18B; net interest margin 5.96%.","Signature Bancorporation merger received all regulatory approvals; closing expected August 1, 2026.","Nonperforming loans $5.1M (0.27% of loans); $4.4M multifamily loan placed on nonaccrual with $1.6M charge-off.","Adjusted ROAA 2.25%, ROAE 18.33%; efficiency ratio 50.1% (adjusted 47.6%)."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-086092","json":"https://secwatch.observer/filing/0001104659-26-086092.json","markdown":"https://secwatch.observer/filing/0001104659-26-086092.md","text":"https://secwatch.observer/filing/0001104659-26-086092.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1531031/000110465926086092/0001104659-26-086092-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1531031/000110465926086092/esq-20260723x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-23T12:35:25.163587+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}