Access Holdings Plc has secured a further extension from the Nigerian Exchange Limited (NGX) to publish its audited half-year 2026 financial statements, citing ongoing regulatory reviews by the Central Bank of Nigeria (CBN).
The extension means the financial services group missed its previously adjusted September 30 deadline to submit results for the six months ended June 30, 2026.
In a regulatory filing with the NGX on October 2, Access Holdings confirmed the deadline relief and assured the market that the figures will be released promptly once the apex bank grants approval.
Board Approval Secured, Awaiting Regulatory Green Light
The delay stems from regulatory protocols rather than internal preparation. Access Holdings’ board of directors formally approved the audited interim consolidated and separate financial statements during a meeting on August 27, 2026, subsequently forwarding the accounts to the CBN for review.
Under local banking regulations, financial holding companies operating across multiple verticals—including commercial banking, payments, insurance, and asset management—must receive central bank clearance before publishing audited results. Access Holdings noted in its disclosure that the statements remain under review and have not been rejected.
Extended Closed Period for Insiders
The ongoing delay prolongs the company’s mandatory closed period. Directors, key employees, and other insiders remain prohibited from trading Access Holdings securities until 24 hours after the H1 performance figures are officially published on the NGX platform.
A Recurring Regulatory Pattern
This is not the first time Access Holdings has faced reporting delays due to pending regulatory reviews:
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FY 2025 Audited Results: In February 2026, the group notified the market of potential delays while awaiting CBN clearance, subsequently receiving an NGX extension.
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H1 2025 Audited Results: In September 2025, the NGX extended the reporting window from September 29 to October 22 for the same reason.
While these sequential delays reflect the regulatory checks required for complex, multi-entity financial institutions, they continue to test investor patience.
Market Expectations for H1 Performance
Investors are waiting for official figures to assess whether the group sustained its early-year momentum. Access Holdings posted strong earnings in Q1 2026, delivering a 22.19% year-on-year increase in profit before tax to ₦272.21 billion (up from ₦222.78 billion in Q1 2025).
The upcoming H1 report will offer a fuller look at asset quality, capital adequacy, subsidiary growth, and performance across its expanding international footprint.
Next Steps
Access Holdings’ immediate priority remains securing the outstanding clearance from the CBN. Once approved, the audited results will be uploaded to the NGX portal and distributed through standard investor channels, bringing an end to the current trading blackout for insiders.
