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Access Holdings Plc has secured an extension from the Nigerian Exchange Limited (NGX) to publish its audited financial statements for the half-year ended June 30, 2026, citing delays in completing the audit and obtaining regulatory clearance from the Central Bank of Nigeria (CBN).
The revised deadline now gives the financial services group until September 30, 2026, to release the results, subject to receipt of the required CBN approval.
Audit Process, CBN Clearance Behind Delay
In a regulatory filing, Access Holdings informed the investing public and the NGX that publication of its interim audited financial statements could be delayed.
The company attributed the situation to the ongoing completion of its audit process and the need to secure approval from the CBN before the results can be made public.
The extension means investors will have to wait longer for the group’s detailed first-half financial performance.
New Deadline Set for September 30
Following the company’s request, the NGX approved an extension of the filing deadline to September 30, 2026.
The new date is conditional on Access Holdings obtaining the necessary regulatory approval, meaning the publication remains tied to the completion of the CBN review process.
This is not the first time Access Holdings has experienced a delay in publishing its half-year audited accounts. The group also received an extension for its H1 2025 results last year.
Insiders Remain Restricted From Trading
Access Holdings also confirmed that its Closed Period remains in effect.
Under the restriction, insiders are prohibited from trading in Access Holdings securities until 24 hours after the release of the H1 2026 audited financial statements.
The measure ensures that directors, senior executives and other insiders do not trade while material financial information remains unavailable to the wider investing public.
Strong Q1 Performance Raises Expectations
The delay comes after Access Holdings reported a strong opening quarter for 2026.
The group recorded N272.21 billion in profit before tax in Q1 2026, representing a 22.19% increase from the N222.78 billion reported in the corresponding period of 2025.
Investors will therefore be watching the eventual H1 figures closely to determine whether the strong first-quarter performance was sustained through the first six months of the year.
Investors Await Full Half-Year Picture
Access Holdings operates a diversified financial-services business spanning banking and other financial services across multiple markets.
Its official investor-relations platform currently lists its Q1 2026 unaudited financial statement as the latest 2026 financial statement available, while its FY2025 audited results remain among its published financial reports.
With the H1 audited results now pushed to September 30, market participants will be looking for clarity on the group’s earnings, balance-sheet position and overall performance during the first half of the year.
For now, the key issue remains regulatory clearance, with the company expected to publish the results once the audit is finalised and the necessary CBN approval is secured.
