Esquire Financial Holdings, Inc.

From a credit risk management perspective, the combined multifamily and CRE portfolio, excluding one nonaccrual loan, totaled $463.0 million and has a current weighted average debt service coverage ratio ( DSCR ) and an original loan-to value ( LTV ) (defined as unpaid principal balance as of September 30, 2025 divided by appraised value at origination) of approximately 1.59 and 55%, respectively.

SEC original ↗Esquire Financial Holdings, Inc. — Earnings release (8-K exhibit)EX-99Oct 23, 2025

No borrowing amounts were outstanding during the third quarter of 2025.

SEC original ↗Esquire Financial Holdings, Inc. — Earnings release (8-K exhibit)EX-99Oct 23, 2025

Stockholders equity increased $46.7 million to $279.2 million as of September 30, 2025, primarily driven by net increases in retained earnings (net income less dividends paid to shareholders), and to a lesser extent, additional paid-in-capital due to share-based compensation and decreases in other comprehensive losses related to our available-for-sale securities portfolio.

SEC original ↗Esquire Financial Holdings, Inc. — Earnings release (8-K exhibit)EX-99Oct 23, 2025

With another year of industry leading performance and growth, our investment in a new headquarters will position us to attract top talent while providing our teams with a state-of-the-art facility to serve the complex and fragmented national and local verticals we operate, support future expansion, and allow us to continue to deliver exceptional client service, stated Tony Coelho, Chairman of the Board.

SEC original ↗Esquire Financial Holdings, Inc. — Earnings release (8-K exhibit)EX-99Oct 23, 2025

By deeply understanding and serving our key national verticals and local markets and continuously investing in our future, we ve established a strong culture and foundation for sustainable growth and continued industry leadership, as reflected in our top tier performance metrics, resilient net interest margin, and strong core deposit and commercial loan growth on a national basis, stated Andrew C.

SEC original ↗Esquire Financial Holdings, Inc. — Earnings release (8-K exhibit)EX-99Oct 23, 2025

We continue to focus on the expansion of sales channels through ISOs, prudently managing risk while focusing on new merchant originations, increasing overall volumes as well as prudently managing merchant risk profiles, and expanding our technology and other resources in the payment vertical.

SEC original ↗Esquire Financial Holdings, Inc. — Earnings release (8-K exhibit)EX-99Oct 23, 2025

The increase in sales related commissions is directly related to our regional senior business development officer ( BDO ) strategy and their success in the litigation market, attracting full-service commercial banking clients nationally and directly impacting commercial lending and core-deposit growth.

SEC original ↗Esquire Financial Holdings, Inc. — Earnings release (8-K exhibit)EX-99Oct 23, 2025

Data processing costs increased $582 thousand due to increases in core banking processing volumes and the continued implementation/improvement of technology supporting client relationships and lead acquisition initiatives (CRM platform, digital marketing, business development, and lending) as well as overall risk management across all platforms.

SEC original ↗Esquire Financial Holdings, Inc. — Earnings release (8-K exhibit)EX-99Oct 23, 2025

Resilient net interest margin of 6.04% in the current quarter supported by our national litigation platform growth, despite both elevated levels of average interest earning cash balances totaling $189.4 million (generated from average core deposits growth totaling $103.1 million, or 23.4% annualized, on a linked quarter basis), and declines in short-term market interest rates from their highs in the latter part of 2023.

SEC original ↗Esquire Financial Holdings, Inc. — Earnings release (8-K exhibit)EX-99Oct 23, 2025

Loan growth was fueled by increases in higher yielding variable rate commercial loans from our national litigation platform totaling $74.6 million, or 33% annualized, on a linked quarter basis.

SEC original ↗Esquire Financial Holdings, Inc. — Earnings release (8-K exhibit)EX-99Oct 23, 2025

Average deposits increased $364.2 million, or 24.5%, to $1.85 billion, led by increases in litigation related escrow or IOLTA, commercial money market, and noninterest bearing commercial demand deposits totaling $215.4 million, $121.3 million, and $36.2 million, respectively.

SEC original ↗Esquire Financial Holdings, Inc. — Earnings release (8-K exhibit)EX-99Oct 23, 2025

The increase in sales related commissions is directly related to our regional senior business development officer ( BDO ) strategy and their success in the litigation market, attracting full-service commercial banking clients nationally and directly impacting commercial lending and core-deposit growth.

SEC original ↗Esquire Financial Holdings, Inc. — Earnings release (8-K exhibit)EX-99Oct 23, 2025

Average deposits increased $344.3 million, or 24.3%, to $1.76 billion, led by increases in litigation related escrow or IOLTA, money market (primarily commercial), and noninterest bearing commercial demand deposits totaling $226.5 million, $74.0 million, and $52.4 million, respectively.

SEC original ↗Esquire Financial Holdings, Inc. — Earnings release (8-K exhibit)EX-99Oct 23, 2025

The increase in sales related commissions is directly related to our regional senior BDO strategy and their success in the litigation market, attracting full-service commercial banking clients nationally and directly impacting commercial lending and core-deposit growth.

SEC original ↗Esquire Financial Holdings, Inc. — Earnings release (8-K exhibit)EX-99Oct 23, 2025