{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-115958","form_type":"8-K/A","ticker":"ESQ","cik":"0001531031","company_name":"Esquire Financial Holdings, Inc.","filed_at":"2026-10-15T11:00:33+00:00","discovered_at":"2026-10-15T11:05:00.392653+00:00","generated_at":"2026-10-15T11:05:20.164946+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Esquire closes Signature Bancorporation merger; pro forma assets $4.59B, diluted EPS accretive to $1.64","bullets":["Signature Bancorporation merged into Esquire on August 1, 2026, then Signature Bank merged into Esquire Bank, N.A., under the March 11, 2026 merger agreement.","Pro forma combined assets of $4.59B and deposits of $3.81B at March 31, 2026, combining Esquire's $2.42B of assets with Signature's $1.95B.","Consideration of $465.7M: 3,446,992 ESQ shares issued at an exchange ratio of 2.671x and a $129.22 close on July 31, 2026; $219.4M of goodwill recorded.","Core deposit intangible of $49.3M amortized over eight years; estimated merger expenses of $35.5M pretax ($27.9M after tax).","Pro forma Q1 2026 net income $20.1M and diluted EPS $1.64 vs Esquire standalone $1.40; diluted shares rise to 12,284K from 8,700K."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-115958","json":"https://secwatch.observer/filing/0001104659-26-115958.json","markdown":"https://secwatch.observer/filing/0001104659-26-115958.md","text":"https://secwatch.observer/filing/0001104659-26-115958.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1531031/000110465926115958/0001104659-26-115958-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1531031/000110465926115958/tm2627509d1_8ka.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-15T11:05:20.164946+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"}