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Access Holdings Plc has been given further extension by the Nigerian Exchange (NGX) for publishing its audited half-year financial statements as the Financial Holdings Group continues to await the required regulatory approval from the Central Bank of Nigeria (CBN).
In a statement filed with the NGX on Friday, October 2, 2026, Access Holdings disclosed that it had received a further extension to publish the results, promising that it would publish the H1 2026 results promptly once it receives the required approval.
It also promised to keep the market informed of material developments concerning the financial statements.
Access Holdings awaits CBN approval:
Access Holdings said the latest delay is linked to the outstanding regulatory approval process, with NGX granting the Group additional time to release its results once the required clearance is received. The latest extension does not specify a new publication date.
- “As the Company awaits completion of the regulatory approval process, NGX has granted a further extension to the Company to publish the Results promptly upon receipt of the requisite approval,” the Group stated.
- “The extension will enable the Company to conclude the requisite regulatory approval process ahead of the publication of the financial statements. The Company will publish the results promptly upon receipt of the required approval.”
- “Access Holdings remains committed to fulfilling its regulatory obligations and maintaining timely and transparent communication with shareholders, investors and other stakeholders.”
The Group added that it would keep the market informed of any material development relating to the publication of the H1 2026 financial statements.
H1 Results face second delay:
The latest extension is the second one in connection with its H1 2026 audited financial statements.
- In August, the Group said the potential delay was caused by the ongoing finalisation of its audit and the requirement to obtain CBN approval.
- NGX subsequently granted an extension to September 30, subject to receipt of the required regulatory approval.
- The Board of Access Holdings approved the Group’s audited interim consolidated and separate financial statements at its August 27 meeting.
The accounts were subsequently expected to proceed through the required regulatory process, including CBN approval, before publication on NGX.
Access Holdings faced a similar delay with its H1 2025 audited results, obtaining an extension to October 22 in September 2025 while awaiting CBN approval.
Its FY2025 audited financial statements also faced a regulatory delay, with Access Holdings stating in April 2026 that the accounts remained under CBN review despite receiving SEC approval.
The latest disclosure indicates that regulatory clearance remains outstanding before Access Holdings can publish the audited H1 2026 accounts.
Investors await H1 earnings details:
The expected results will provide further insight into Access Holdings’ financial performance after the Group reported higher headline earnings in the first quarter of 2026. They also come as the Group moves towards a more value-focused strategy following years of expansion.
- Access Holdings reported Q1 2026 profit before tax of N272.21 billion, up 22.19% from N222.78 billion, while profit after tax increased 18.49% to N216.54 billion.
- Non-interest income increased 19.03% to N444.68 billion, while net interest income declined 26.68% to N383.71 billion.
- Impairment charges surged 239.04% to N73.81 billion, while operating expenses increased 26.16% to N411.27 billion.
- For FY2025, profit before tax reached N1.01 trillion, up 16.2%, while total assets expanded to N51.56 trillion.
Access Holdings previously linked its inability to pay a FY2025 dividend to outstanding regulatory compliance requirements, including restrictions relating to foreign subsidiary investments.
The audited half-year accounts will therefore provide further information on the Group’s earnings quality, impairment charges, asset quality, capital position and regulatory compliance, while showing how its capital optimisation and balance-sheet adjustments are reflected in its financial position.
