Access Holdings secures NGX approval to delay H1 audited results until September 30

Access Holdings Plc has secured an extension from the Nigerian Exchange Limited (NGX) to publish its interim audited financial statements for the half-year ended June 30, 2026.

This is according to a corporate filing with the NGX on Monday, citing delays in completing the audit process and obtaining the required approval from the Central Bank of Nigeria (CBN).

The extension moves the filing deadline to September 30, 2026, subject to the receipt of the requisite CBN approval, giving investors additional time before the Group’s audited first-half performance is made public.

The development follows Access Holdings’ strong start to 2026, with the Group reporting a 22.19% increase in pre-tax profit to N272.21 billion in Q1 2026, compared with N222.78 billion in the corresponding period of 2025.

What Access Holdings is saying:

Access Holdings disclosed that the delay is primarily due to the ongoing finalisation of its audit and the need to secure CBN approval before releasing the H1 2026 audited results to investors, adding that the NGX has approved the extension of the filing deadline to September 30, 2026, subject to the required regulatory approval.

• “Access Holdings Plc hereby informs the investing public and the Nigerian Exchange Limited of a potential delay in the release of its Interim Audited Financial Statements for the period ended June 30, 2026,” the Banking Group stated.
• “The potential delay is due to the ongoing finalisation of the audit process and the need to obtain the Central Bank of Nigeria’s approval before publishing the Results.”
• “The Company has received The Exchange’s approval for an extension of time to file the Results on or before September 30, 2026, subject to receipt of the required regulatory approval.”

The Group also noted that its Closed Period remains in effect, meaning insiders are restricted from trading in Access Holdings securities until 24 hours after the publication of the H1 2026 audited financial statements.

Get up to speed:

The development is similar to Access Holdings’ 2025 reporting experience, when the company obtained an extension for its H1 audited results after citing the need for CBN approval and complexities associated with post-completion audits of newly acquired subsidiaries.

• The delayed H1 results will be closely watched following the Group’s strong Q1 performance.
• Access Holdings recorded N272.21 billion in pre-tax profit in Q1 2026, representing a 22.19% year-on-year increase, while profit after tax rose 18.49% to N216.54 billion.
• The improvement was driven largely by non-interest income, which increased 19.03% to N444.68 billion. This helped offset a 26.68% decline in net interest income to N383.71 billion.

Interest income declined 8.73% to N895.03 billion, while interest expenses rose 1.91% to N556.17 billion. The Group also recorded a sharp 239.04% increase in impairment charges to N73.81 billion.

Despite the higher impairment charge, net interest income after impairment increased 33.57% to N262.05 billion, while total operating expenses rose 26.16% to N411.27 billion.

More insights:

The H1 results will also provide an early indication of how Access Holdings’ strategic shift towards earnings quality, capital efficiency and sustainable returns is progressing.

• For 2025, the Group crossed the N1 trillion pre-tax profit mark, reporting N1.01 trillion, up 16.2% year-on-year.
• Net interest income rose to N1.36 trillion, while net fees and commission income increased 40.9% to N585.1 billion.
• The Group also improved its cost-to-income ratio to 51.7% from 56.7%, while total assets expanded 24.3% to N51.57 trillion and customer deposits rose 53.4% to N34.56 trillion.

The Q1 2026 results suggest that this value-focused strategy was beginning to translate into stronger earnings, although higher impairment charges and pressure on interest income remain key areas investors will assess in the half-year results.

What you should know

Access Holdings shares closed at N26.80 on Monday, August 17, 2026, down 0.9% from the previous close of N27.05.

• The stock has gained 27.6% year-to-date, rising from N21.00 at the start of 2026, while its four-week performance shows a 5% gain.
• Access Holdings has also remained one of the most actively traded stocks on the NGX. Between May 18 and August 17, 2026, about 4.68 billion shares were traded in 153,801 deals, valued at approximately N117 billion.
• This translates to an average daily volume of about 74.4 million shares, worth approximately N1.86 billion per session.
• With 54.4 billion shares outstanding, Access Holdings had a market capitalisation of approximately N1.46 trillion as of August 17.

The September 30 extension means investors will have to wait longer for audited confirmation of Access Holdings’ H1 2026 performance.

The eventual results will be closely monitored for earnings growth, asset quality, capital adequacy, impairment levels and the impact of the Group’s ongoing transition from aggressive expansion towards improved returns and earnings quality.