Esquire Financial Holdings is the holding company for Esquire Bank, a nationally focused commercial bank built around two businesses: lending to plaintiff law firms and payment processing for small businesses. The litigation banking business is Esquire's core: the bank lends to contingency-fee law firms via working capital lines, case cost lines, and term loans, which law firms use to fund operations and litigation expenses while waiting for cases to settle. In exchange, law firms keep their operating and escrow accounts at Esquire, generating large volumes of low-cost deposits. For every $1.00 lent, Esquire claims to receive $1.35 in deposits — a flywheel that drives an unusually wide net interest margin. Esquire's second business is merchant acquiring: the bank processes credit card, debit, and ACH transactions for roughly 93,000 small businesses through Independent Sales Organizations (ISOs), which handle merchant relationships while Esquire clears and settles transactions. Esquire earns a spread on processing volume, with payment processing fees representing about 14% of total revenue. Esquire operates with only two physical branches and 151 employees, relying on digital tools and a national team of Business Development Officers to reach plaintiff law firms. Esquire is also pursuing an all-stock acquisition of Signature Bancorporation, an Illinois-based community bank, in a deal valued at roughly $348M.