Guaranty Trust Holding Company Plc (GTCO) has secured approval from the Nigerian Exchange Limited (NGX) to extend the deadline for publishing its audited half-year financial statements for the period ended June 30, 2026.
The new deadline has been set for September 30, 2026, subject to GTCO obtaining the required regulatory approval before releasing the results to the market.
The development was disclosed in a regulatory filing with the NGX on Thursday, signed by GTCO Group General Counsel and Company Secretary, Erhi Obebeduo.
GTCO said it requested the extension after regulatory requirements affected the timeline for publishing its half-year audited financial statements.
According to the holding company, its Board of Directors had already reviewed and approved the financial statements on July 28, 2026.
However, the company said clearance from its primary regulator remains outstanding and is required before the results can be made public.
“The approval of the primary Regulator is required before release of the HAFS to the market,” GTCO stated.
The company added that the NGX had approved the extension to September 30, subject to receipt of the necessary regulatory approval.
GTCO, however, indicated that shareholders and investors could receive the results earlier if the regulatory clearance is obtained before the extended deadline.
“If the approval is received earlier, the Company’s HAFS would be released to the market earlier than the period approved by the NGX,” it said.
The development places GTCO among a growing number of major Nigerian financial institutions seeking additional time to publish their audited first-half 2026 results.
Zenith Bank Plc secured a six-week extension from the NGX on Wednesday, moving its reporting deadline from August 29 to October 9, 2026.
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Access Holdings Plc also obtained an extension earlier in the week, with its new deadline set for September 30, subject to approval from the Central Bank of Nigeria.
Under NGX reporting requirements, listed companies are generally expected to file interim half-year or second-quarter financial statements within 30 calendar days after the end of the reporting period when the accounts are unaudited.
For companies filing interim audited half-year statements or those requiring regulatory clearance, the applicable reporting timeline is generally 60 calendar days, with provisions allowing companies to formally seek extensions where necessary.
For banks and other regulated financial institutions, the additional regulatory approval process can therefore affect the timing of market disclosures even after financial statements have been completed and approved by their boards.
