Access Holdings Gets Fresh NGX Extension as CBN Approval Delays H1 2026 Results
By Aboki Forex —
Access Holdings Plc has received another extension from the Nigerian Exchange (NGX) to publish its audited half-year financial statements. The holding company is still waiting for the Central Bank of Nigeria (CBN) to grant the required regulatory approval.
In a statement filed with the NGX on Friday, October 2, 2026, Access Holdings said it had received a further extension to publish the results. It promised to release the H1 2026 results promptly once the required approval comes through. It also said it would keep the market informed of material developments concerning the financial statements.
Why the results are delayed
The latest delay is linked to the outstanding regulatory approval process, with the NGX granting the group additional time to release its results once the required clearance is received. The 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,” Access Holdings 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.”
The group added: “Access Holdings remains committed to fulfilling its regulatory obligations and maintaining timely and transparent communication with shareholders, investors and other stakeholders.”
Access Holdings said it would keep the market informed of any material development relating to the publication of the H1 2026 financial statements.
Second extension for H1 2026
This is the second extension connected to Access Holdings’ H1 2026 audited financial statements. In August, the group said the potential delay was caused by the ongoing finalisation of its audit and the need to obtain CBN approval.
The 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 then expected to pass through the required regulatory process, including CBN approval, before publication on the NGX.
Access Holdings faced a similar delay with its H1 2025 audited results. It obtained an extension to October 22 in September 2025 while awaiting CBN approval. Its FY2025 audited financial statements also faced a regulatory delay. Access Holdings said in April 2026 that the accounts remained under CBN review despite receiving SEC approval.
The latest disclosure shows that regulatory clearance remains outstanding before Access Holdings can publish the audited H1 2026 accounts.
What investors are waiting for
The expected results will provide more 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 after years of expansion.
Access Holdings reported Q1 2026 profit before tax of N272.21 billion, up 22.19% from N222.78 billion. Profit after tax increased 18.49% to N216.54 billion. Non-interest income rose 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 provide further information on the group’s earnings quality, impairment charges, asset quality, capital position and regulatory compliance. They will also show how its capital optimisation and balance-sheet adjustments are reflected in its financial position.
For investors, the fresh extension keeps the H1 2026 numbers on hold and leaves the market with Q1 2026 and FY2025 figures as the latest guide to the group’s performance.