Access Holdings Plc has obtained another extension from the Nigerian Exchange to release its audited financial statements for the first half of 2026, as regulatory approval from the Central Bank of Nigeria remains outstanding.

The financial holding company disclosed the development in a regulatory filing on Friday, 2 October, saying it would publish the accounts as soon as the approval process is completed.

The latest extension comes after an earlier deadline of 30 September expired without the release of the results.

Access Holdings did not disclose a fresh date for publication, but said it would notify the market of any material development concerning the accounts.

The delay means investors will have to wait longer for the group’s audited performance for the six months ended June 2026.

Access Holdings said the additional time granted by the NGX would allow it to complete the remaining regulatory process before publishing the financial statements.

The company said the results are ready to proceed once the required approval is obtained, indicating that the outstanding regulatory clearance remains the key issue preventing their release.

The group reiterated its commitment to meeting its reporting obligations and maintaining communication with shareholders, investors and other stakeholders.

The latest extension is the second delay associated with the H1 2026 audited accounts.

In August, Access Holdings disclosed that the publication could be delayed because of the finalisation of the audit and the need to obtain CBN approval.

NGX subsequently approved an extension to 30 September.

The company’s board had earlier approved the audited interim consolidated and separate financial statements at its 27 August meeting.

Access Holdings reported N272.21bn profit before tax in Q1 2026, representing a 22.19 per cent increase from N222.78bn recorded a year earlier.

Profit after tax rose 18.49 per cent to N216.54bn.

However, the first-quarter numbers also revealed pressure in some areas of the business.

Net interest income declined by 26.68 per cent to N383.71bn, while non-interest income increased 19.03 per cent to N444.68bn.

Impairment charges surged by 239.04 per cent to N73.81bn, while operating expenses rose 26.16 per cent to N411.27bn.