Esquire Financial Holdings, Inc.

An evaluation was performed under the supervision and with the participation of the Company’s management, including the Principal Executive Officer and the Principal Financial Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures (as defined in Rule 13a-15(e) promulgated under the Securities Exchange Act of 1934, as amended) as of September 30, 2026. Based on that evaluation, the Company’s Principal Executive Officer and Principal Financial Officer concluded that the Company’s disclosure controls and procedures were effective.

On August 1, 2026, the Company completed its Merger with Signature. The Merger resulted in changes to the Company’s internal control over financial reporting as Signature’s operations were incorporated into the Company’s consolidated financial reporting process. The Company is continuing to evaluate and integrate Signature’s policies, processes and systems into its internal control framework. Other than the changes associated with the Merger and related integration activities, there were no changes in the Company’s internal control over financial reporting during the quarter ended September 30, 2026 that materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.