Esquire Financial Holdings, Inc. (ESQ) Balance Sheet
ESQ balance sheet, 2025
December 31, 2025 · U.S. dollars$2.37B assets = $2.08B liabilities + $289.6M equity
Both columns are drawn to the same scale: what ESQ owns equals what it owes plus shareholders’ equity. Hover a block for its value.
ESQ financial health
Descriptive bands, not a rating. Fiscal 2025.
ESQ balance sheet trends, 2016–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $424.8M2016 | $2.37B2025 | +21.0%/yr | |
| Total liabilities | $372.6M2016 | $2.08B2025 | +21.0%/yr | |
| Shareholders’ equity | $52.2M2016 | $289.6M2025 | +21.0%/yr | |
| Cash & short-term investments | $135.6M2016 | $482.4M2025 | +15.1%/yr | |
| Total debt | $371,0002016 | $2.6M2025 | +24.4%/yr | |
| Net cash (debt) | $135.3M2016 | $479.8M2025 | +$344.5M | |
| Working capital | −$235.1M2016 | $481.4M2025 | +$716.5M | |
| Book value per share | $10.402016 | $33.252025 | +13.8%/yr | |
| Debt / equity | 0.012016 | 0.012025 | 0.00 | |
| Shares outstanding | 5.0M2016 | 8.7M2025 | +6.3%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
ESQ assets
ESQ liabilities and equity
ESQ debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
ESQ balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $482.4M | $368.1M | $287.3M | $273.4M | $297.5M | $182.8M | $208.2M | $176.3M | $171.8M | $135.6M |
| Cash & equivalents | $235.9M | $126.3M | $165.2M | $164.1M | $149.2M | $65.2M | $61.8M | $30.6M | $43.1M | $43.0M |
| Short-term investments | $246.5M | $241.7M | $122.1M | $109.3M | $148.4M | $117.7M | $146.4M | $145.7M | $128.8M | $92.6M |
| Receivables | $12.6M | $10.1M | $9.1M | $5.8M | $4.2M | $4.5M | $3.2M | $3.9M | $2.8M | $1.5M |
| Inventory | $0 | $0 | −$174.3M | $0 | −$203.6M | −$121.4M | −$65.0M | −$34.4M | −$45.9M | −$44.5M |
| Other current assets | $0 | $0 | $174.3M | $0 | $203.6M | $121.4M | $65.0M | $34.4M | $45.9M | $44.5M |
| Total current assets | $482.4M | $378.2M | $296.4M | $279.2M | $301.7M | $187.4M | $211.5M | $180.1M | $174.7M | $137.2M |
| Property, plant & equipment (net) | $4.4M | $2.4M | $2.6M | $2.7M | $3.3M | $3.0M | $2.8M | $2.7M | $2.5M | $2.8M |
| Goodwill & intangible assets | $0 | $4.1M | $1.38B | $3.4M | $4.2M | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $306.7M | $310.4M | $199.1M | $187.6M | $148.4M | $117.7M | $146.4M | $145.7M | $128.8M | $92.6M |
| Other non-current assets | $1.57B | $1.20B | $0 | $922.7M | $721.1M | $628.7M | $437.3M | $335.4M | $227.7M | $192.2M |
| Total assets | $2.37B | $1.89B | $1.62B | $1.40B | $1.18B | $936.7M | $798.0M | $663.9M | $533.6M | $424.8M |
| Liabilities | ||||||||||
| Accounts payable | — | — | — | $9.2M | $1.03B | $804.1M | $680.6M | $568.4M | $448.5M | $370.8M |
| Short-term debt | $988,000 | $1.0M | $784,000 | $712,000 | $643,000 | $645,000 | $581,000 | — | $278,000 | $371,000 |
| Total current liabilities | $988,000 | $1.64B | $1.41B | $1.24B | $1.04B | $352.3M | $202.4M | $571.0M | $449.9M | $372.3M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $49,000 | $86,000 | $89,000 | $278,000 | $371,000 |
| Other long-term liabilities | $2.08B | $13.2M | $11.0M | $1.24B | $1.04B | $0 | $0 | $0 | $0 | $0 |
| Total liabilities | $2.08B | $1.66B | $1.42B | $1.24B | $1.04B | $49,000 | $86,000 | $571.1M | $450.2M | $372.6M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $87,000 | $85,000 | $84,000 | $82,000 | $81,000 | $78,000 | $77,000 | $75,000 | $73,000 | $50,000 |
| Retained earnings (deficit) | $197.8M | $152.9M | $114.3M | $77.7M | $51.5M | $33.5M | $20.9M | $6.8M | −$2.0M | −$5.8M |
| Treasury stock | — | — | — | — | — | — | — | — | $0 | — |
| Accumulated other comprehensive income | −$8.5M | −$14.3M | −$13.2M | −$15.1M | −$850,000 | $1.4M | $386,000 | −$2.6M | −$1.4M | −$884,000 |
| Minority interest | — | — | — | — | — | — | — | — | $0 | — |
| Total shareholders' equity | $289.6M | $237.1M | $198.6M | $158.2M | $143.7M | $936.7M | $797.9M | $92.8M | $83.4M | $52.2M |
| Key figures | ||||||||||
| Total debt | $2.6M | $1.0M | $2.2M | $2.8M | $3.0M | $694,000 | $667,000 | $89,000 | $278,000 | $371,000 |
| Net cash (debt) | $479.8M | $367.0M | $285.1M | $270.6M | $294.6M | $182.1M | $207.6M | $176.2M | $171.6M | $135.3M |
| Working capital | $481.4M | −$1.26B | −$1.11B | −$958.3M | −$733.3M | −$165.0M | $9.0M | −$390.9M | −$275.2M | −$235.1M |
| Tangible book value | $289.6M | $233.0M | −$1.18B | $154.8M | $139.5M | $936.7M | $797.9M | $92.8M | $83.4M | $52.2M |
| Book value per share | $33.25 | $27.94 | $23.79 | $19.51 | $18.09 | $122.54 | $102.50 | $12.00 | $13.36 | $10.40 |
| Shares outstanding | 8.7M | 8.5M | 8.3M | 8.1M | 7.9M | 7.6M | 7.8M | 7.7M | 6.2M | 5.0M |
| Current ratio | 488.25 | 0.23 | 0.21 | 0.23 | 0.29 | 0.53 | 1.04 | 0.32 | 0.39 | 0.37 |
| Quick ratio | 501.04 | 0.23 | 0.21 | 0.23 | 0.29 | 0.53 | 1.04 | 0.32 | 0.39 | 0.37 |
| Debt / equity | 0.01 | 0.00 | 0.01 | 0.02 | 0.02 | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Equity / assets | 12.2% | 12.5% | 12.3% | 11.3% | 12.2% | 100.0% | 100.0% | 14.0% | 15.6% | 12.3% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $541.6M | $480.2M | $482.4M | $505.9M | $420.3M | $410.0M | $368.1M | $359.1M | $329.5M | $300.4M | $287.3M | $235.0M |
| Cash & equivalents | $242.2M | $222.2M | $235.9M | $240.8M | $163.0M | $173.0M | $126.3M | $147.7M | $152.7M | $158.2M | $165.2M | $120.6M |
| Short-term investments | $299.4M | $258.0M | $246.5M | $265.1M | $257.4M | $236.9M | $241.7M | $211.5M | $176.8M | $142.2M | $122.1M | $114.4M |
| Receivables | $13.6M | $13.3M | $12.6M | $11.7M | $11.1M | $10.8M | $10.1M | $9.7M | $9.2M | $9.3M | $9.1M | $7.8M |
| Inventory | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | −$161.9M | −$167.6M | −$174.3M | −$138.1M |
| Other current assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $161.9M | $167.6M | $174.3M | $138.1M |
| Total current assets | $541.6M | $480.2M | $482.4M | $517.6M | $431.4M | $420.8M | $378.2M | $368.8M | $338.7M | $309.7M | $296.4M | $242.8M |
| Property, plant & equipment (net) | $4.0M | $4.2M | $4.4M | $4.4M | $4.2M | $3.3M | $2.4M | $2.6M | $2.8M | $2.7M | $2.6M | $2.5M |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $4.1M | $0 | $0 | $0 | −$13.1M | $0 |
| Long-term investments | $296.2M | $316.3M | $306.7M | $327.4M | $321.8M | $303.7M | $310.4M | $282.3M | $249.9M | $217.4M | $199.1M | $193.2M |
| Other non-current assets | $1.67B | $1.62B | $1.57B | $1.33B | $1.30B | $1.23B | $1.20B | $1.13B | $1.12B | $1.12B | $1.13B | $1.04B |
| Total assets | $2.51B | $2.42B | $2.37B | $2.18B | $2.06B | $1.95B | $1.89B | $1.78B | $1.72B | $1.65B | $1.62B | $1.48B |
| Liabilities | ||||||||||||
| Short-term debt | — | — | $988,000 | −$118,000 | $519,000 | $776,000 | $1.0M | $198,000 | $396,000 | $591,000 | $784,000 | $169,000 |
| Total current liabilities | $2.18B | $2.10B | $988,000 | $1.88B | $1.78B | $1.69B | $1.64B | $1.54B | $1.49B | $1.43B | $1.41B | $1.30B |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $17.5M | $17.3M | $2.08B | $25.6M | $14.1M | $15.6M | $13.2M | $13.5M | $11.4M | $13.2M | $11.0M | $1.30B |
| Total liabilities | $2.20B | $2.12B | $2.08B | $1.91B | $1.80B | $1.70B | $1.66B | $1.55B | $1.50B | $1.45B | $1.42B | $1.30B |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $88,000 | $88,000 | $87,000 | $87,000 | $86,000 | $85,000 | $85,000 | $84,000 | $84,000 | $84,000 | $84,000 | $83,000 |
| Retained earnings (deficit) | $220.8M | $208.3M | $197.8M | $185.8M | $173.3M | $162.9M | $152.9M | $142.4M | $132.3M | $123.1M | $114.3M | $105.4M |
| Accumulated other comprehensive income | −$9.4M | −$9.4M | −$8.5M | −$9.5M | −$10.9M | −$11.7M | −$14.3M | −$10.3M | −$14.2M | −$14.4M | −$13.2M | −$17.4M |
| Total shareholders' equity | $313.9M | $301.3M | $289.6M | $279.2M | $263.6M | $250.7M | $237.1M | $232.6M | $217.4M | $207.1M | $198.6M | $185.6M |
| Key figures | ||||||||||||
| Total debt | — | — | $2.6M | $5.0M | $3.1M | $3.3M | $1.0M | $1.6M | $1.8M | $2.0M | $2.2M | $2.4M |
| Net cash (debt) | — | — | $479.8M | $500.9M | $417.3M | $406.7M | $367.0M | $357.5M | $327.7M | $298.4M | $285.1M | $232.7M |
| Working capital | −$1.64B | −$1.62B | $481.4M | −$1.36B | −$1.35B | −$1.27B | −$1.26B | −$1.17B | −$1.15B | −$1.12B | −$1.11B | −$1.05B |
| Tangible book value | $313.9M | $301.3M | $289.6M | $279.2M | $263.6M | $250.7M | $233.0M | $232.6M | $217.4M | $207.1M | $211.6M | $185.6M |
| Book value per share | $36.02 | $34.63 | $33.25 | $32.29 | $30.57 | $29.15 | $27.88 | $27.35 | $25.87 | $24.65 | $23.67 | $22.15 |
| Shares outstanding | 8.7M | 8.7M | 8.7M | 8.6M | 8.6M | 8.6M | 8.5M | 8.5M | 8.4M | 8.4M | 8.4M | 8.4M |
| Current ratio | 0.25 | 0.23 | 488.25 | 0.28 | 0.24 | 0.25 | 0.23 | 0.24 | 0.23 | 0.22 | 0.21 | 0.19 |
| Quick ratio | 0.25 | 0.23 | 501.04 | 0.28 | 0.24 | 0.25 | 0.23 | 0.24 | 0.23 | 0.22 | 0.21 | 0.19 |
| Debt / equity | — | — | 0.01 | 0.02 | 0.01 | 0.01 | 0.00 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Equity / assets | 12.5% | 12.4% | 12.2% | 12.8% | 12.8% | 12.8% | 12.5% | 13.0% | 12.7% | 12.5% | 12.3% | 12.5% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed March 13, 2026); data from EODHD.
ESQ financial position
At the end of fiscal 2025 (December 31, 2025), Esquire Financial had total assets of $2.4 billion (up 25.0% from a year earlier), total liabilities of $2.1 billion and shareholders' equity of $289.6 million. It held $482.4 million in cash and short-term investments against $2.6 million of debt, a net cash position of $479.8 million. Its current ratio was 488.25. In the latest quarter (ended June 30, 2026) total assets were $2.5 billion and equity $313.9 million.
Related: ESQ income statement, ESQ cash flow statement, ESQ key metrics. See the ESQ stock overview for the latest quote and news.
ESQ balance sheet FAQ
What are Esquire Financial's total assets?
Esquire Financial reported total assets of $2.4 billion at the end of fiscal 2025 (December 31, 2025), compared with $1.9 billion a year earlier.
How much debt does Esquire Financial have?
Esquire Financial had $2.6 million of total debt at the end of fiscal 2025, including short-term borrowings. Its debt-to-equity ratio was 0.01.
How much cash does Esquire Financial have?
Esquire Financial held $482.4 million in cash and short-term investments at the end of fiscal 2025; with $2.6 million of debt that is net cash of $479.8 million.
What is Esquire Financial's book value?
Esquire Financial's shareholders' equity (book value) was $289.6 million at the end of fiscal 2025, or $33.25 per share.
What is Esquire Financial's current ratio?
Esquire Financial had current assets of $482.4 million and current liabilities of $1.0 million, a current ratio of 488.25 (it can cover its short-term obligations).