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.
The development was disclosed in a corporate filing with the NGX on Monday, August 17, 2026, with the Group 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 receipt of the requisite CBN approval.
Access Holdings said the delay is primarily due to the ongoing finalisation of its audit and the need to obtain regulatory approval before publishing its H1 2026 audited results.
The Group stated that it had informed investors and the NGX of a potential delay in releasing its interim audited financial statements for the period ended June 30, 2026.
It added that the NGX had approved an extension of time to file the results on or before September 30, 2026, subject to receipt of the required regulatory approval.
The Group’s Closed Period also remains in effect, restricting insiders from trading in Access Holdings securities until 24 hours after the publication of the H1 2026 audited financial statements.
The delay comes after Access Holdings recorded a strong start to 2026, with pre-tax profit rising 22.19% year-on-year to N272.21 billion in the first quarter, compared with N222.78 billion in Q1 2025.
Profit after tax also increased 18.49% to N216.54 billion.
The improvement was driven largely by non-interest income, which rose 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 increased 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 rose 33.57% to N262.05 billion, while total operating expenses increased 26.16% to N411.27 billion.
The H1 results are expected to provide further insight into Access Holdings’ strategic shift towards earnings quality, capital efficiency and sustainable returns.
For 2025, the Group crossed the N1 trillion pre-tax profit mark, reporting N1.01 trillion, representing a 16.2% year-on-year increase.
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 increased 53.4% to N34.56 trillion.
Access Holdings’ Q1 2026 performance suggested that its focus on value and earnings quality was beginning to support stronger profitability. However, higher impairment charges and pressure on interest income remain key areas investors will assess when the audited half-year results are released.
Access Holdings shares closed at N26.80 on Monday, August 17, 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 showed a 5% gain.
The company 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, with a total value of approximately N117 billion.
This represents an average daily trading 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 transition from aggressive expansion towards improved returns and earnings quality.
