Following the impact of the regulatory requirements on its original reporting timeline of the audited half year financial statements for the period ended June 30, 2026, Guaranty Trust Holding Company Plc , GTCO, has obtained approval from the Nigerian Exchange Limited, NGX, for additional time to September 30, 2026.
The NGX approval for the delay in publishing the H1 2026 results is however subject to the company obtaining the necessary approval from its primary regulator.
The development was disclosed in a regulatory filing with the NGX on Thursday and signed by GTCO Group General Counsel and Company Secretary, Erhi Obebeduo.
According to GTCO: “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.”
The company said its Board of Directors had reviewed and approved the half-year financial statements on July 28, 2026.
The company noted further that: “The approval of the primary Regulator is required before release of the HAFS to the market.”
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It added that it could, however, 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.”
The development is coming after GTCO reported a marginal 0.88 percent increase in its profit before tax of N302.89 billion for the first quarter of 2026.
However, profit after tax declined by 15.42% year-on-year to N218.13 billion.
The standard regulatory deadline for listed companies on the NGX to file interim half-year (H1) or second-quarter financial statements is 30 calendar days following the end of the period, mostly, July 30, for a June 30 half-year end, for unaudited accounts
But, companies submitting interim audited half-year statements or requiring primary regulatory sign-offs, from Central Bank, (CBN) for instance, for approval, have a baseline due date of 60 calendar days and that would mean August 28, and they can formally apply for extensions.
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