---
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"
generated_at: "2026-10-15T11:05:20.164946+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Esquire closes Signature Bancorporation merger; pro forma assets $4.59B, diluted EPS accretive to $1.64

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-115958
- JSON: https://secwatch.observer/filing/0001104659-26-115958.json
- Plain text: https://secwatch.observer/filing/0001104659-26-115958.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.
