“Esquire will continue to create value beyond our financial sector peer group by coupling our industry leading returns with two significant national markets primed for disruption,” stated Tony Coelho, Chairman of the Board of Directors.

“There is tremendous growth potential in both our national platforms due to the limited number of participants and the fragmented approach to finance and technology in both markets,” stated Andrew C. Sagliocca, Chief Executive Officer and President.

Second Quarter Earnings

Net income for the quarter ended June 30, 2022 was $6.4 million, or $0.78 per diluted share, compared to $4.5 million, or $0.57 per diluted share for the same period in 2021. Returns on average assets and equity for the current quarter were 2.00% and 17.81%, respectively, compared to 1.84% and 13.76% for the same period of 2021.

Net interest income for the second quarter of 2022 increased $3.0 million, or 28.2%, to $13.7 million, due to growth in average interest earning assets totaling $278.2 million, or 29.2%, to $1.2 billion and increases in the average yields on interest earning assets when compared to the same period in 2021. Our net interest margin decreased slightly to 4.46% in the current quarter as the margin was negatively impacted by elevated levels of average interest earning cash balances funded with low-cost core deposits. Average loans in the quarter increased $141.0 million, or 20.1%, to $841.3 million when compared to the second quarter of 2021, fueled by growth in commercial and multifamily loans. Excluding the effects of our PPP and NFL portfolios in the second quarter of 2021, average loan growth would have been approximately 30%. Our loan-to-deposit ratio was 74.4% as our low-cost deposit base increased $240.8 million, or 26.3%, fueled by demand and escrow deposits. The average yield on loans increased 12 basis points to 5.92% in the current quarter, demonstrating the positive impact short-term rate increases have on our variable rate commercial loans (approximately 59% of our loan portfolio is variable rate and primarily tied to prime). Average securities in the quarter increased $73.3 million to $208.1 million as management opportunistically invested excess liquidity in the bond portfolios driving average yields up 39 basis points to 1.99% and increasing interest income $495 thousand to $1.0 million in the current quarter. The increases in short-term market interest rates also positively affected the yields on other interest earning asset categories alongside those average yield increases noted in the loan and securities portfolios.

The provision for loan losses was $850 thousand for the second quarter of 2022, consistent with the same period in 2021. As of June 30, 2022, Esquire had an allowance to loans ratio of 1.20% as compared to 1.16% in the trailing quarter ended March 31, 2022. The increase in the allowance as a percentage of loans was related to qualitative factors due to the current economic and inflationary environment.

Noninterest income was $6.2 million for the second quarter of 2022, a $742 thousand increase from the same period in 2021, driven by increases in ASP and payment processing fee income. ASP fee income increased $607 thousand to $617 thousand for the second quarter of 2022, primarily due to increases in short-term interest rates on our off-balance sheet funds. Payment processing income was $5.5 million for the second quarter of 2022, a $162 thousand increase from the same period in 2021. Payment processing fees in 2021 totaling $5.4 million were positively impacted by $500 thousand in early termination fees on ISO contracts. Excluding these early termination fees, payment processing fees increased $662 thousand, or 13.6%, from the second quarter of 2021. Payment processing volumes and transactions for the credit and debit card processing platform increased $916 million, or 14.7%, to $7.1 billion and 21.4 million, or 18.6%, to 136.1 million transactions, respectively, for the quarter ended June 30, 2022, as compared to the same period in 2021. These increases were driven by expansion of our sales channels through ISOs, increased number of merchants, volume increases, the reopening of the economy post pandemic and were facilitated by our focus on technology and other resources in the payments vertical. We use proprietary and industry leading technology to ensure card brand and regulatory compliance, support multiple processing platforms, manage daily risk across 72,000 small business merchants in all 50 states, and perform commercial treasury clearing services for approximately $7.1 billion in processing volume across 136.1 million transactions.

Noninterest expense increased $1.3 million, or 14.0%, to $10.4 million for the second quarter of 2022, as compared to the same period in 2021. This increase was primarily driven by increases in employee compensation and benefits, hiring related costs, data processing, advertising and marketing, and travel and business relations. Employee compensation and benefits costs increased $630 thousand, or 11.1%, due to increases in staff and officer level employees to support our growth, investment in digital platforms and related sales/marketing divisions, and the impact of salary, bonus and stock-based compensation increases. Due to the effects of inflation on the overall economy and consumer prices, we proactively increased our employees’ base salary at year-end in excess of industry and national averages to support employee retention. Hiring related costs increased $188 thousand as we continue to invest in staffing to support our growth. Data processing costs increased $145 thousand, or 16.0%, due to increased processing volume, primarily driven by our core banking platform, and additional costs related to our technology implementations. Advertising and marketing costs increased $89 thousand, or 28.3%, as we continued to grow our digital marketing platform and expand our thought leadership in our national verticals. Travel and business relations costs increased $65 thousand as we re-engaged in our traditional high touch marketing and sales efforts to complement our digital marketing efforts.

The Company’s efficiency ratio was 52.3% for the three months ended June 30, 2022, as compared to 56.5% in 2021.

The effective tax rate was 26.5% for the second quarter of 2022, as compared to 27.0% for the same period in 2021.

Year to Date Earnings

Net income for the six months ended June 30, 2022 was $11.7 million, or $1.43 per diluted share, compared to $8.7 million, or $1.10 per diluted share for the same period in 2021. Returns on average assets and equity for the six months ended June 30, 2022 were 1.96% and 16.44%, respectively, compared to 1.82% and 13.53% for the same period of 2021.

Net interest income for the six months ended June 30, 2022 increased $4.7 million, or 22.9%, to $25.5 million, due to growth in average interest earning assets totaling $226.3 million, or 24.4%, to $1.2 billion and increases in the average yields on interest earning assets when compared to the same period in 2021. Our net interest margin decreased slightly to 4.44% in the current period as the margin was negatively impacted by elevated levels of average interest earning cash balances funded with low-cost core deposits. Average loans increased $120.1 million, or 17.4%, to $809.1 million when compared to the comparable prior year period, fueled by growth in commercial and multifamily loans. The average yield on loans increased 7 basis points to 5.84% when comparing 2022 to the comparable prior period, Average securities increased $67.4 million to $194.8 million as management opportunistically invested excess liquidity in the bond portfolios driving average yields up 32 basis points to 1.91% and increasing interest income $844 thousand to $1.8 million in the current year. The increases in short-term market interest rates also positively affected the yields on other interest earning asset categories alongside those average yield increases noted in the loan and securities portfolios.

The provision for loan losses was $1.5 million for the six months ended 2022, a $1.2 million decrease from the same period in 2021. The decrease in the provision relates to the reduced pandemic related uncertainty and the sale of our legacy NFL consumer loan portfolio to a fund in second quarter of 2022.

Noninterest income was $11.7 million for the six months ended 2022, a $779 thousand increase from the same period in 2021, driven by an increase of $598 thousand in ASP fee income, which is positively impacted by increases in short-term interest rates, volume and duration of off-balance sheet funds, as well as an increase of $108 thousand in our payment processing income. In the prior year, payment processing income included $500 thousand in early termination fees from ISO contracts. Payment processing volumes and transactions for the credit and debit card processing platform increased $2.2 billion, or 19.4%, to $13.3 billion and 44.5 million, or 21.3%, to 253.9 million transactions, respectively, for the six months ended June 30, 2022, as compared to the same period in 2021. These increases were driven by expansion of our sales channels through ISOs, increased number of merchants, volume increases, the reopening of the economy post pandemic and were facilitated by our focus on technology and other resources in the payments vertical.

Noninterest expense increased $2.5 million, or 14.3%, to $19.8 million for the six months ended 2022, as compared to the same period in 2021. This increase was primarily driven by increases in employee compensation and benefits, hiring related costs, data processing, travel and business relations, and occupancy and equipment, offset by a decrease in professional and consulting services. Employee compensation and benefits costs increased $1.8 million, or 16.6%, due to increases in staff and officer level employees to support our growth, investment in digital platforms and related sales/marketing divisions, and the impact of salary, bonus and stock-based compensation increases. Due to the effects of inflation on the overall economy and consumer prices, we proactively increased our employees’ base salary at year-end in excess of industry and national averages to support employee retention. Professional and consulting service costs decreased $121 thousand, or 7.7%, partially offsetting the increase in employee compensation and benefits as previously contracted consultants were hired, primarily in our technology development and digital marketing departments. Hiring related costs increased $175 thousand as we continue to invest in staffing to support our growth. Data processing costs increased $303 thousand, or 17.2%, due to increased processing volume, primarily driven by our core banking platform, and additional costs related to our technology implementations. Occupancy and equipment costs increased $92 thousand, or 6.5%, primarily due to amortization of our investments in internally developed software to support our new digital platform and additional office space to support our continued growth. Travel and business relations costs increased $116 thousand as we re-engaged in our traditional high touch marketing and sales efforts to complement our digital marketing efforts.

The Company’s efficiency ratio was 53.2% for the six months ended June 30, 2022, as compared to 54.7% in 2021.

The effective tax rate was 26.5% for the six months ended 2022, as compared to 25.8% for the same period in 2021.

Asset Quality

At June 30, 2022, nonperforming loans held for investment were minimal, totaling $4 thousand. As of June 30, 2022, the allowance for loan losses was $10.3 million, or 1.20% of total loans, as compared to $14.0 million, or 1.98% of total loans at June 30, 2021. The decrease in the allowance as a percent of loans was primarily due to the charge-off of $9.0 million upon reclassification of the legacy NFL consumer post settlement loan portfolio from held for investment to held for sale during the third quarter of 2021 that was subsequently sold to a fund on April 1, 2022.

Balance Sheet

At June 30, 2022, total assets were $1.3 billion, reflecting a $251.6 million, or 23.8% increase from June 30, 2021. This increase was attributable to loans held for investment increasing $152.0 million, or 21.5%, to $859.3 million, driven by commercial and multifamily loans, funded with low-cost deposits. Excluding the effects of the NFL reclassification (third quarter of 2021) totaling $25.9 million and net payoffs of our PPP loans totaling $23.6 million, our loan growth was $201.5 million, or 30.6%, when comparing June 30, 2022 to 2021. Our higher yielding commercial loans grew 36.5% during this same period. Our sales pipeline remains robust, driven by our current and future digital marketing plans, robust proprietary CRM platform and our employees that support current and future growth. Commencing in the first quarter of 2022, we invested a portion of our excess liquidity in held-to-maturity securities, totaling $76.3 million at June 30, 2022. Our available-for-sale securities portfolio decreased $3.6 million, or 2.9%, to $122.7 million as compared to June 30, 2021.

The following table provides information regarding the composition of our loan portfolio for the periods presented:


	At June 30,				At December 31,				At June 30,
	2022				2021				2021
	Amount		Percent		Amount		Percent		Amount		Percent

	(Dollars in thousands)
Real estate:
Multifamily	$	259,579	30.2	%	$	254,852	32.5	%	$	201,171	28.4	%
Commercial real estate		80,488	9.3			48,589	6.1			53,771	7.6
1 – 4 family		33,565	3.9			40,753	5.2			44,423	6.3
Total real estate		373,632	43.4			344,194	43.8			299,365	42.3
Commercial		478,149	55.6			427,859	54.6			350,326	49.4
PPP		—	—			4,249	0.5			23,561	3.3
Consumer		8,327	1.0			8,681	1.1			9,268	1.3
NFL Consumer		—	—			—	—			25,945	3.7
Total loans held for investment	$	860,108	100.0	%	$	784,983	100.0	%	$	708,465	100.0	%
Deferred loan fees and unearned premiums, net		(778)				(466)				(1,088)
Loans, held for investment	$	859,330			$	784,517			$	707,377

Loans held for sale, net (included in Other assets)	$	—			$	14,100			$	—

Total deposits were $1.2 billion as of June 30, 2022, a $240.8 million, or 26.3%, increase from June 30, 2021. This was primarily due to a $117.5 million, or 29.7%, increase in noninterest bearing demand deposits to $513.1 million, a $115.6 million, or 22.8%, increase in Savings, NOW and Money Market deposits to $623.4 million, and a $7.7 million increase in time deposits to $19.0 million. The increase in deposits was primarily driven by commercial and escrow low-cost and noninterest bearing deposits from our litigation and small business platforms. Off-balance sheet sweep funds totaled $496.8 million at quarter end, representing additional sources of funding for future growth. Our deposit growth and off-balance sheet funds continue to demonstrate our highly efficient branchless and technology enabled deposit platforms.

Stockholders’ equity increased $10.9 million to $145.5 million as of June 30, 2022, compared to June 30, 2021, primarily due to net income and amortization of share-based compensation, partially offset by other comprehensive losses of $11.6 million. This other comprehensive loss reflects the current unrealized losses on our available-for-sale agency MBS portfolio that have been negatively impacted by recent increases in short-term market interest rates and not due to credit concerns. Esquire Bank remains well above bank regulatory “Well Capitalized” standards.

ESQUIRE FINANCIAL HOLDINGS, INC.

Condensed Consolidated Statement of Condition (unaudited)

(dollars in thousands except per share data)


	June 30,			December 31,			June 30,
	2022			2021			2021
ASSETS
Cash and cash equivalents	$	155,196		$	149,156		$	145,736
Securities purchased under agreements to resell, at cost		49,031			50,271			51,373
Securities available-for-sale, at fair value		122,664			148,384			126,300
Securities held-to-maturity, at cost		76,282			—			—
Securities, restricted at cost		2,810			2,680			2,680
Loans, held for investment		859,330			784,517			707,377
Less: allowance for loan losses		(10,271)			(9,076)			(14,017)
Loans, net of allowance		849,059			775,441			693,360
Premises and equipment, net		3,010			3,334			2,931
Other assets		51,635			49,504			35,697
Total Assets	$	1,309,687		$	1,178,770		$	1,058,077

LIABILITIES AND STOCKHOLDERS' EQUITY
Demand deposits	$	513,131		$	409,350		$	395,644
Savings, NOW and money market deposits		623,378			599,747			507,743
Certificates of deposit		18,981			19,312			11,274
Total deposits		1,155,490			1,028,409			914,661
Other liabilities		8,670			6,626			8,746
Total liabilities		1,164,160			1,035,035			923,407
Total stockholders' equity		145,527			143,735			134,670
Total Liabilities and Stockholders' Equity	$	1,309,687		$	1,178,770		$	1,058,077

Selected Financial Data
Common shares outstanding		8,080,486			8,088,846			7,830,704
Book value per share	$	18.01		$	17.77		$	17.20
Equity to assets		11.11	%		12.19	%		12.73	%

Capital Ratios ⁽¹⁾
Tier 1 leverage ratio		10.53	%		11.46	%		12.29	%
Common equity tier 1 capital ratio		14.17	%		14.79	%		16.60	%
Tier 1 capital ratio		14.17	%		14.79	%		16.60	%
Total capital ratio		15.27	%		15.89	%		17.86	%

Asset Quality - Loans Held for Investment
Nonperforming loans	$	4		$	6		$	2,271
Allowance for loan losses to total loans		1.20	%		1.16	%		1.98	%
Nonperforming loans to total loans		0.00	%		0.00	%		0.32	%
Nonperforming assets to total assets		0.00	%		0.00	%		0.21	%
Allowance to nonperforming loans		NM			NM			617	%

(1) Regulatory capital ratios presented on bank-only basis.

NM – Not meaningful

ESQUIRE FINANCIAL HOLDINGS, INC.

Condensed Consolidated Income Statement (unaudited)

(dollars in thousands except per share data)


	Three months ended						Six months ended
	June 30,						June 30,
	2022			2021			2022			2021
Interest income	$	13,955		$	10,860		$	25,980		$	21,107
Interest expense		282			193			520			388
Net interest income		13,673			10,667			25,460			20,719
Provision for loan losses		850			850			1,490			2,650
Net interest income after provision for loan losses		12,823			9,817			23,970			18,069

Noninterest income:
Payment processing fees		5,513			5,351			10,829			10,721
Other noninterest income		696			116			882			211
Total noninterest income		6,209			5,467			11,711			10,932

Noninterest expense:
Employee compensation and benefits		6,299			5,669			12,433			10,666
Other expenses		4,092			3,448			7,339			6,639
Total noninterest expense		10,391			9,117			19,772			17,305
Income before income taxes		8,641			6,167			15,909			11,696
Income taxes		2,290			1,665			4,216			3,020
Net income	$	6,351		$	4,502		$	11,693		$	8,676

Earnings Per Share
Basic	$	0.83		$	0.60		$	1.53		$	1.17
Diluted	$	0.78		$	0.57		$	1.43		$	1.10

Selected Financial Data
Return on average assets		2.00	%		1.84	%		1.96	%		1.82	%
Return on average equity		17.81	%		13.76	%		16.44	%		13.53	%
Net interest margin		4.46	%		4.49	%		4.44	%		4.50	%
Efficiency ratio ⁽¹⁾		52.3	%		56.5	%		53.2	%		54.7	%

(1)

Efficiency ratio represents noninterest expenses divided by the sum of net interest income plus noninterest income.

ESQUIRE FINANCIAL HOLDINGS, INC.

Condensed Consolidated Average Balance Sheets and Average Yield/Cost (unaudited)

(dollars in thousands)


	For the Three Months Ended June 30,
	2022						2021
	Average				Average		Average				Average
	Balance		Interest		Yield/Cost		Balance		Interest		Yield/Cost
INTEREST EARNING ASSETS
Loans, held for investment	$	841,336	$	12,423	5.92	%	$	700,349	$	10,120	5.80	%
Securities, includes restricted stock		208,091		1,033	1.99	%		134,828		538	1.60	%
Securities purchased under agreements to resell		48,536		190	1.57	%		51,142		160	1.25	%
Interest earning cash and other		132,487		309	0.94	%		65,947		42	0.26	%
Total interest earning assets		1,230,450		13,955	4.55	%		952,266		10,860	4.57	%

NONINTEREST EARNING ASSETS		45,672						31,519

TOTAL AVERAGE ASSETS	$	1,276,122					$	983,785

INTEREST BEARING LIABILITIES

Savings, NOW, Money Market deposits	$	608,817	$	255	0.17	%	$	416,389	$	173	0.17	%
Time deposits		19,178		26	0.54	%		10,980		19	0.69	%
Total interest bearing deposits		627,995		281	0.18	%		427,369		192	0.18	%
Borrowings		103		1	3.89	%		104		1	3.86	%
Total interest bearing liabilities		628,098		282	0.18	%		427,473		193	0.18	%

NONINTEREST BEARING LIABILITIES
Demand deposits		493,997						414,216
Other liabilities		11,021						10,826
Total noninterest bearing liabilities		505,018						425,042
Stockholders' equity		143,006						131,270

TOTAL AVG. LIABILITIES AND EQUITY	$	1,276,122					$	983,785
Net interest income			$	13,673					$	10,667
Net interest spread					4.37	%					4.39	%
Net interest margin					4.46	%					4.49	%

ESQUIRE FINANCIAL HOLDINGS, INC.

Condensed Consolidated Average Balance Sheets and Average Yield/Cost (unaudited)

(dollars in thousands)


	For the Six Months Ended June 30,
	2022						2021
	Average				Average		Average				Average
	Balance		Interest		Yield/Cost		Balance		Interest		Yield/Cost
INTEREST EARNING ASSETS
Loans, held for investment	$	809,130	$	23,443	5.84	%	$	689,003	$	19,699	5.77	%
Securities, includes restricted stock		194,782		1,849	1.91	%		127,370		1,005	1.59	%
Securities purchased under agreements to resell		49,071		322	1.32	%		51,293		320	1.26	%
Interest earning cash and other		102,637		366	0.72	%		61,640		83	0.27	%
Total interest earning assets		1,155,620		25,980	4.53	%		929,306		21,107	4.58	%

NONINTEREST EARNING ASSETS		48,216						31,182

TOTAL AVERAGE ASSETS	$	1,203,836					$	960,488

INTEREST BEARING LIABILITIES

Savings, NOW, Money Market deposits	$	549,361	$	473	0.17	%	$	409,620	$	347	0.17	%
Time deposits		19,210		45	0.47	%		11,084		39	0.71	%
Total interest bearing deposits		568,571		518	0.18	%		420,704		386	0.19	%
Borrowings		76		2	5.31	%		77		2	5.24	%
Total interest bearing liabilities		568,647		520	0.18	%		420,781		388	0.19	%

NONINTEREST BEARING LIABILITIES
Demand deposits		482,034						400,597
Other liabilities		9,725						9,807
Total noninterest bearing liabilities		491,759						410,404
Stockholders' equity		143,430						129,303

TOTAL AVG. LIABILITIES AND EQUITY	$	1,203,836					$	960,488
Net interest income			$	25,460					$	20,719
Net interest spread					4.36	%					4.39	%
Net interest margin					4.44	%					4.50	%

Exhibit 99.2

Ensuring our Clients and Our Institution Succeed BoldlyListed as ESQ Esquire Financial Holdings, Inc. (Financial Holding Company for Esquire Bank, N.A.)2Q 2022 Investor Presentation Exhibit 99.2

Forward Looking Disclosure This presentation contains forward-looking statements within the meaning of the federal securities laws. Forward-looking statements are not historical fact and express management’s current expectations, forecasts of future events or long-term goals and, by their nature, are subject to assumptions, risks and uncertainties, many of which are beyond the control of the Company. These statements are may be identified through the use of words or phrases such as “may,” “might,” “should,” “could,” “predict,” “potential,” “believe,” “expect,” “attribute,” “continue,” “will,” “anticipate,” “seek,” “estimate,” “intend,” “plan,” “projection,” “goal,” “target,” “outlook,” “aim,” “would,” “annualized” and “outlook,” or the negative version of those words or other comparable words or phrases of a future or forward-looking nature. Forward-looking statements speak only as of the date they are made and are inherently subject to uncertainties and changes in circumstances, including those described under the heading “Risk Factors” in the Company’s 10-K and 10-Q, filed with the Securities and Exchange Commission (“SEC”).Forward-looking statements are not guarantees of future performance and should not be relied upon as representing management’s views as of any subsequent date. Actual results could differ materially from those indicated. The Company undertakes no obligation to update forward-looking statements, whetheras a result of new information, future events or otherwise, except as may be required by law. The forward-looking statements speak as of the date of this presentation.The delivery of this presentation shall not, under anycircumstances, create any implication there has been no change in the affairs of the Company after the date hereof.This presentation includes industry and market data that we obtained from periodic industry publications, third-party studies and surveys. Industry publications and surveys generally state that the information contained therein has been obtained from sources believed to be reliable.Although we believe the industry and market data to be reliable as of the date of this presentation, this information could prove to be inaccurate.Industry and market datacould be wrong because of the method by which sources obtained their data and because information cannot always be verified with complete certainty due to the limitson the availability and reliability of raw data, the voluntary nature of the data gathering process and other limitations and uncertainties.In addition, we do not know all of the assumptions regarding general economic conditions or growth that were used in preparing the forecasts from the sources relied upon or cited herein.2

Ensuring that our Company and clients succeed boldlywith innovative products and technology, driving client success through relationship banking Our Mission

Decades of expertise in the national litigation marketAsset sensitive model anchored by law firm loans yielding approx. 7.6%Branchless and tech enabled core deposit platform funded at 0.10%Driving loan and deposit growth with a CAGR of 23% since 2015Expertise in sales, risk, and compliance management for 25+ yearsIndependent Sales Organization (“ISO”) model with approximately 72,000 merchants nationallyFee income represents 31% of total revenueStrong growth and stable payment processing fee income with a CAGR of 58% since 2017Average ROA and ROTCE of 2.00% and 17.81%, respectively Industry leading NIM of 4.46%Diversified revenue stream with strong NIM and stable fee incomeStrong efficiency ratio of 52.3% while investing in vertical specific technology & future growth A digital-first bank with best-in-class technology fueling futuregrowth and industry leading client retention ratesCustomized and fully integrated Customer Relationship Management (“CRM”) for excellence in client service and operational efficiencyInvestments made in artificial intelligence (“AI”) to facilitate precision marketing and client acquisition across our national verticalsNationwide Branchless Tech Enabled Litigation & Payment Processing Verticals Generating Industry Leading Returns Litigation VerticalCommercial Banking NationallyIndustry Leading ReturnsFueled by Branchless and Tech Enabled National VerticalsPayment Processing Vertical(Merchant Services)Small Business Banking NationallyTechnology –the FutureA Catalyst for Strong Growth 4 How Our Clients Succeed Boldly

Strong Growth Driven by Unique National Verticals How Esquire Succeeds Boldly Key HighlightsStrong growth in higher yielding variable rate loansStable low-cost branchless and tech enabled deposit modelEquity to Assets of 11.11% 5at June 30, 2022

Stable low-cost branchless deposit modelStrong commercial deposits franchise nationallyDDA and escrow-based NOW accounts represent 44% and 39% of total deposits at June 30, 2022, respectivelyHigher yielding variable rate commercial loans anchored by our national litigation portfolioAsset sensitive balance sheet benefiting from increases in short-term interest rates How Esquire Succeeds Boldly 6Industry Leading Net Interest Margin*Included noninterest bearing demand deposits (“DDA”)

Strong Revenue Growth How Esquire Succeeds Boldly 7 Key HighlightsStrong asset sensitive net interest marginStable payment processing fee income as short-term interest rates increase

Financial Highlights How Esquire Succeeds Boldly Key HighlightsIndustry leading returns from our unique and tech enabled national business modelsStable payment processing fee income –noninterest income totaled 31% of revenue for the quarter ended June 30, 2022Branchless low-cost deposits with a cost of funds of 0.10% at June 30, 2022 *Book value per share and equity to assets are $18.01 and 11.11% at June 30, 2022, respectivelyRaymond James’ Top Performing Community Bank (2018-2021)Piper Sandler & Co.’s “2021 FSG Top Ideas” Added to the Russell 3000 Index as part of the 2022 index reconstitution 8at June 30, 2022*Included noninterest bearing demand deposits (“DDA”)

Financial Highlights, cont’d How Esquire Succeeds Boldly 9at June 30, 2022*EPS –Diluted Earnings Per Share

Loan Portfolio Diversification with Focused GrowthFocused growth in higher yielding variable rate commercial loans with strong credit metricsSelective multifamily loan growth with strong historical performance in the NY metro market How Esquire Succeeds Boldly 10at June 30, 2022

Approximately 59% of our loan portfolio is variable rate of which 48% are at their floors and primarily tied to Prime as of June 30, 2022Asset sensitive –estimated sensitivity of projected annualized net interest income (“NII”) up 100 and 200 basis point rate scenarios increases projected NII by 8.0% and 17.3%, respectively at March 31, 2022Loan Portfolio Diversification with Focused Growth How Esquire Succeeds Boldly 11

Solid Credit Metrics, Asset Quality and ALLL Coverage How Esquire Succeeds Boldly 12at June 30, 2022*ALLL –Allowance for loan and lease lossesNote –All asset quality metrics are based on our loans held for investment portfolio(1) Reclassified the legacy NFL consumer loan portfolio from held for investment to held for sale which is accounted for at the lower of cost or market driving a $9.0 million charge off.

*Note: Excludes sweeps totaling $497 millionDeposit Composition and GrowthDDA and NOW (escrow funds) deposits total 83% of total deposits, representing stable funding sources in various interest rate scenariosLitigation and payment processing deposits represent 64% and 15% of total deposits at June 30, 2022, respectivelyOff-balance sheet commercial litigation funds (“sweeps”) total $497 million at June 30, 2022, representing an additional source of fundingOur tech enabled deposit platform allows our commercial customers to utilize our corporate cash management suite, including remote deposit capture (“RDC”) while also leveraging our mobile banking application, creating a highly efficient branchless platform How Esquire Succeeds Boldly 13

Significant national markets primed for disruption: $429 billion & 100,000+ firms in the litigation vertical and $7.6 trillion and 10+ million merchants in the payment processing verticalKey TakeawaysWhy Esquire is Set to Succeed Boldly Tremendous untapped potential: Esquire’s current market share is a fraction of both national verticals that are primed for disruption by our client- centric & tech-focused institutionWe are thought leaders in the litigation vertical and provide C-suite access for ISO flexibility in the payment processing verticalDifferentiated and positioned for growth: With industry leading tailored products and state-of-the-art technology geared towards effective client acquisition 14

National MarketsLitigation & Payment Processing Verticals Supported by Investment in Technology

Commercial Litigation (Law Firm) LoansFull annual underwriting:3 years financials and tax returns (business and personal) Full contingent case inventory valuation process & collateral assignmentDiversity across law firm inventories and collateralPersonal guaranteesAverage LTV of less than 20%Average DSCR is typically greater than 1.70xAverage draws against committed and uncommitted line-of-credit (“LOC”) and case disbursement loans of approximately 50%Weighted average interest rate approximately 7.6%Funded with low-cost litigation depositsLitigation deposits to litigation loans drawn is approximately 191% How Esquire Succeeds Boldly 16

Payment Processing –Current ISO Model How Esquire Succeeds BoldlyWhat is an ISO? ISO Responsibilities They DoMerchant Vertical and Technology FocusSales Agent ModelPerforms Initial UnderwritingBoards Merchant to Payment Processing PlatformInstallation of Merchant EquipmentManage Call Center for Merchant ClientsMerchant Risk and PCI Compliance Bank Responsibilities We DoRobust PoliciesTech Enabled Card Brand and Regulatory ComplianceSupport Multiple Processing SystemsAssess ISO VerticalsRe-underwrite Merchant ApplicationsUtilize Industry Leading Risk Management TechnologyDaily and Month End Risk and Compliance ManagementCommercial Treasury Function for Merchant Clearing and ISO Cash ManagementMaintaining and Monitor ISO and Merchant Reserves (DDA) 17

Currently servicing approximately 72,000 merchants across 50 statesNoninterest income, primarily payment processing fees, represents 31% of total revenue, at June 30, 2022 How Esquire Succeeds Boldly *Payment processing CAGR is 58%18 Strong Growth in Stable Noninterest Incomeat June 30, 2022

How Esquire Succeeds Boldly Key HighlightsStrong and stable DDA reservesProtecting capital from merchant chargebacks and returns 19Protecting Our Company with Strong Payment Processing Reservesat June 30, 2022

Technology Driving Bold SuccessClient Centric TechnologyA Key Driver for Future Growth WebsiteArtificial Intelligence*MarketingSalesUnderwritingOnboarding MarketingCloud AI to facilitate precision marketing and exponential customer acquisition across all verticalsWebsite analytics, data enrichment and thought leadership content marketingPrecision marketing –right offer right timeSales enablement, pipeline management and forecastingUnderwriting efficiency & risk management / cash management and mobile banking / online applicationsCustomer onboarding / core banking Partnering with best-in-class software vendors and solutions, with custom development to service all verticals at the bankProprietary CRM built on Salesforce platform housing all client data touch points from prospect to boarding with a single client view, enabling high volume client acquisition strategies and excellence in client service SIGNATURE* Deployment of AI technologies applicable only to sales and marketing processes and not used as a decisioning tool for loan underwriting processes. 20

SucceedingBoldly Listed as ESQ Contact Information:Eric S. Bader Executive Vice President & Chief Operating Officer 516-535-2002eric.bader@esqbank.com

Commercial Real Estate Loans, U.S. Litigation & Payment Markets Appendix

Esquire’s Bold OpportunitiesNew York City properties total $1.3 trillion in Market Value.* A Significant Growth OpportunityThoughtfulin our property and borrower selection processMinimal historical lossesAverage debt-service coverage(“DSCR”) ofapproximately 1.5xAverage loan-to-value(“LTV”) of approximately 55%Strong owner and operators with high quality net worthCRE exposure is less than 225% of total capital plus the allowance for loan losses (“ALLL”) 23*NYC Department of Finance publishes fiscal year 2022 tentative property tax assessment roll issued on January 15, 2021

The Esquire Competitive AdvantageEsquire’s Bold OpportunitiesU.S. Litigation Market A Significant Growth OpportunityU.S. Tort actions are estimated to consume 1.5-2.0% of U.S. GDP* annually or $429 billion** Esquire does not compete with non-bank finance companies Significant barriers to entry–management expertise, brand awareness, regulatory/compliance, and decades of experience 15-Year Industry Track RecordExtensive Litigation Experience In-HouseDeep Relationships with Respected Firms NationallyDaily Resources and Research Cash Flow Lending Coupled with Borrowing Base or Asset Based ApproachTailoring unique products other banks do not offer Typically advancing more than traditional banks, on traditional banking terms 24 Key Highlights$429 billion** Total Addressable Market (“TAM”) in litigation verticalEsquire is a tailored, differentiated brand and thought leader in the litigation market*US Tort actions are estimated to consume 1.5-2.0% of U.S. GDP annually. –Towers Watson US Tort Trends**$429 billion estimated annual US tort costs by US Chamber of Commerce –US Chamber of Commerce IRL Costs and Compensation of US Tort System

25Digitally Transforming The Business of LawAligning Law Firm Case Inventory Lifecycle to Customer Retention Client IncidentReceive IntakeCase ManagementSettlement/VerdictDisbursement $ 1-3 Years (+) ProductsCase Cost LoansWorking Capital LoansFirm and Partner Acquisition LoansTerm Loans to Finance Case Acquisition & GrowthEscrow Banking and QSF Settlement ServicesPlaintiff Banking including Exclusive Prepaid Card Offering TechnologyEsquire Insight –Case Management TechnologyCommercial Cash ManagementCase Cost ManagementOnline ApplicationsThought Leadership -Digital Platform and Content 25

The payments industry grew nearly 25% from 2020 to 2021 to an estimated total payment volume of$9.5 trillion Esquire’s Bold OpportunitiesPayment Volume Trends –A Significant Growth Opportunity Sources:CompanyFinancialRecords,Note: PayPalfiguresrepresent PayPal’sestimated U.S.percent shareof“TotalPaymentVolume”(TPV).PayPalvolumeincludesvolumefromabankaccount,aPayPalaccountbalance,aPayPalCredit account,acreditordebit cardorotherstored valueproductssuchascouponsandgiftcards.Assuch,someofthisvolumemaybeincludedinothernetworks aswell.PayPal’sclassificationinthepaymentsindustryecosystemisvaried/debatedasitperforms functionsattributedtoapaymentnetwork,anissuer,acquirer,etc.,and its financialreportingdoesnotdirectly align with other payment network reporting structures and methods. Discover volume includes Discover Network and Pulse Network transactions. 2019-2021: +9.7% CAGR 26at December 31, 2021 ($ in billions)

Document and Entity Information	Jul. 25, 2022
Document and Entity Information [Abstract]
Document Type	8-K
Document Period End Date	Jul. 25, 2022
Entity File Number	001-38131
Entity Registrant Name	Esquire Financial Holdings, Inc.
Entity Incorporation, State or Country Code	MD
Entity Tax Identification Number	27-5107901
Entity Address, Address Line One	100 Jericho Quadrangle
Entity Address, Adress Line Two	Suite 100
Entity Address, City or Town	Jericho
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11753
City Area Code	516
Local Phone Number	535-2002
Written Communications	false
Soliciting Material	false
Pre-commencement Tender Offer	false
Pre-commencement Issuer Tender Offer	false
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	ESQ
Security Exchange Name	NASDAQ
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Central Index Key	0001531031
Amendment Flag	false

Document and Entity Information

Jul. 25, 2022

Document and Entity Information [Abstract]

Document Type

8-K

Document Period End Date

Jul. 25, 2022

Entity File Number

001-38131

Entity Registrant Name

Esquire Financial Holdings, Inc.

Entity Incorporation, State or Country Code

Entity Tax Identification Number

27-5107901

Entity Address, Address Line One

100 Jericho Quadrangle

Entity Address, Adress Line Two

Suite 100

Entity Address, City or Town

Jericho

Entity Address, State or Province

Entity Address, Postal Zip Code

11753

City Area Code

516

Local Phone Number

535-2002

Written Communications

false

Soliciting Material

false

Pre-commencement Tender Offer

false

Pre-commencement Issuer Tender Offer

false

Title of 12(b) Security

Common Stock, $0.01 par value

Trading Symbol

ESQ

Security Exchange Name

NASDAQ

Entity Emerging Growth Company

true

Entity Ex Transition Period

true

Entity Central Index Key

0001531031

Amendment Flag

false


100 Jericho Quadrangle, Suite 100
Jericho, New York		11753
(Address of principal executive offices)		(Zip Code)


☐	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4c)


Exhibit No.		Description
99.1		Press Release dated July 25, 2022.
99.2		Written presentation to be distributed and made available to investors and posted on the Company’s website.
104		Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101).


	ESQUIRE FINANCIAL HOLDINGS, INC.



Dated: July 25, 2022	By:/s/ Andrew C. Sagliocca
	Andrew C. Sagliocca
	President and Chief Executive Officer