Guaranty Trust Holding Company Plc (GTCO) has received approval from the Nigerian Exchange Limited (NGX) to extend the deadline for publishing its Half-Year Audited Financial Statements for the period ended June 30, 2026. The new deadline is set for September 30, 2026, subject to the receipt of the required regulatory approval.
The development was disclosed in a regulatory filing with the NGX on Thursday, signed by GTCO Group General Counsel and Company Secretary, Erhi Obebeduo. According to GTCO, it requested additional time from the NGX after regulatory requirements affected the original reporting timeline.
NGX Grants Extension Subject to Regulatory Approval
GTCO stated that the NGX graciously approved the extension to September 30, 2026, subject to the company obtaining the necessary approval from its primary regulator. “The Company has requested an extension of time from the Nigerian Exchange Limited (‘NGX’) to publish its HAFS and the NGX graciously approved the extension of time to publish the HAFS to September 30, 2026, subject to the receipt of the required regulatory approval,” GTCO stated in the filing.
The company noted that its Board of Directors had reviewed and approved the half-year financial statements on July 28, 2026. However, regulatory clearance is required before the results can be released to the market. “The approval of the primary Regulator is required before release of the HAFS to the market,” GTCO added. The company indicated that it could publish the results before the new deadline if the required regulatory approval is obtained earlier. “If the approval is received earlier, the Company’s HAFS would be released to the market earlier than the period approved by the NGX.”
GTCO Joins Other Major Banks Seeking Extensions
GTCO becomes the latest major Nigerian financial institution to obtain additional time from the NGX to publish its H1 2026 audited results. Zenith Bank Plc secured a six-week extension from the NGX on Wednesday, moving its deadline from August 29 to October 9, 2026. Access Holdings Plc also obtained an extension earlier this week, with its new filing deadline set for September 30, 2026, subject to approval from the Central Bank of Nigeria.
For listed companies on the NGX, the standard regulatory deadline to file interim half-year (H1) or second-quarter financial statements is 30 calendar days following the end of the period (typically July 30 for a June 30 half-year end) for unaudited accounts. However, companies submitting interim audited half-year statements or requiring primary regulatory sign-offs (such as banks awaiting Central Bank approval) have a baseline due date of 60 calendar days (typically August 28) and can formally apply for extensions.
GTCO's Q1 2026 Performance Shows Mixed Results
The extension comes after GTCO reported a modest increase in profit before tax for the first quarter of 2026. The holding company recorded N302.89 billion in profit before tax, representing a 0.88% increase from about N300 billion recorded in Q1 2025. However, profit after tax declined by 15.42% year-on-year to N218.13 billion, largely due to higher tax liabilities.
Among its non-banking subsidiaries, Habari Pay Ltd recorded the strongest performance, with profit before tax rising to N3.75 billion in Q1 2026 from N1.66 billion in the corresponding period of 2025. GTCO stated that it will release the H1 2026 audited results to the market as soon as the required regulatory approval is received, potentially before the September 30 deadline.
