Access Holdings Plc has secured a second extension from the Nigerian Exchange (NGX) to publish its audited half-year 2026 financial statements, as outstanding Central Bank of Nigeria (CBN) regulatory clearance continues to hold back the release of the financials.
The Financial Holdings Group disclosed on Friday, October 2, 2026, that NGX had granted further time for publication, without specifying a new deadline. The company said it would release the results promptly once the requisite regulatory approval is obtained.
The latest extension places regulatory clearance, rather than the completion of the financial statements, at the centre of the delay and keeps investors waiting for a detailed picture of the Group’s performance in the first half of the year.
“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,” Access Holdings said in a statement filed with the exchange.
The Group added that the additional time would allow it to conclude the regulatory approval process before publishing the audited financial statements, while committing to update shareholders and other stakeholders on material developments.
The latest development follows an earlier extension granted by NGX to September 30.
In August, Access Holdings had cited the finalisation of its audit and the requirement for CBN approval as reasons for seeking additional time. Its board subsequently approved the audited interim consolidated and separate financial statements at its August 27 meeting.
The accounts were then expected to proceed through the required regulatory process before publication on the exchange.
The latest delay is considered significant because Access Holdings has faced similar regulatory bottlenecks in previous reporting cycles.
In September 2025, the Group obtained an extension to October 22 for publication of its H1 2025 audited results while awaiting CBN approval.
Its FY2025 audited financial statements also faced regulatory delays. In April 2026, the Group disclosed that its accounts remained under CBN review despite having received approval from the Securities and Exchange Commission.
Access Holdings enters the delayed reporting period from a position of strong headline earnings growth but rising pressure on some underlying income and cost lines.
For the first quarter of 2026, the Group reported profit before tax of N272.21 billion, representing a 22.19 percent increase from N222.78 billion in the corresponding period.
Profit after tax rose 18.49 percent to N216.54 billion.
However, the composition of earnings pointed to a more complicated operating picture.
Non-interest income increased 19.03 percent to N444.68 billion, while net interest income fell 26.68 percent to N383.71 billion.
At the same time, impairment charges surged 239.04 percent to N73.81 billion, while operating expenses increased 26.16 percent to N411.27 billion.
The H1 accounts will therefore be closely watched for evidence of whether the Group sustained its earnings momentum while managing the cost and credit-risk pressures visible in the first quarter.
For FY2025, Access Holdings reported profit before tax of N1.01 trillion, up 16.2 percent, while total assets expanded to N51.56 trillion.
Investors await clearer picture of capital position
The delayed H1 accounts will provide the market with its next comprehensive assessment of the Group’s financial position, including asset quality, impairment trends, capital adequacy and the performance of its various businesses.
They could also offer greater visibility into the Group’s capital allocation strategy as Access Holdings moves from a period characterised by rapid expansion towards a more value-focused approach.
The Group had previously linked its inability to pay a FY2025 dividend to outstanding regulatory compliance requirements, including restrictions relating to investments in foreign subsidiaries.
Against this backdrop, the H1 2026 financial statements carry significance beyond the headline profit figure. Investors will be looking at how much of the Group’s earnings are being generated from recurring operations, the trajectory of credit costs, the quality of its asset growth and the extent to which regulatory requirements are affecting capital deployment.
Access Holdings said it would publish the audited H1 2026 financial statements promptly once the required regulatory approval is received and would continue to keep the market informed of material developments.
