# Nigerian banks financial reporting delays

> Live situation record from CLSTR: https://clstr.news/situations/nigerian-banks-financial-reporting-delays
> Updated: 2026-08-23T23:05:00.000Z. Sources: 11. Developments: 2.

Major Nigerian banks have secured extensions from the Nigerian Exchange Limited (NGX) to publish their audited half-year financial results for the period ending June 30, 2026.

Initially, Zenith Bank Plc received approval to move its publication deadline from August 29, 2026, to October 9, 2026, citing the need for necessary regulatory clearance. The bank noted that while its Board of Directors approved the statements in July, final publication remains subject to approval from its primary regulator.

This delay has since expanded to include other significant institutions. United Bank for Africa (UBA) has been granted an extension until September 30, 2026, and Guaranty Trust Holding Company (GTCO) has also received an extension to September 30, 2026. These delays are attributed to the requirement for regulatory clearance from the Central Bank of Nigeria (CBN) following the sector’s recapitalisation exercise.

## Timeline

### 2026-08-23: Nigerian banks secure extensions for H1 2026 financial results

Major Nigerian banks, including UBA, Zenith Bank, and GTCO, have received NGX extensions to publish their H1 2026 financial results pending regulatory approval from the Central Bank of Nigeria.

9 sources. https://clstr.news/cluster/nigerian-banks-secure-extensions-for-h1-2026-financial-results

### 2026-08-19: Zenith Bank granted extension for H1 2026 audited results

Zenith Bank has secured a six-week extension from the Nigerian Exchange Limited to publish its audited H1 2026 financial results, with a new deadline of October 9, 2026.

3 sources. https://clstr.news/cluster/zenith-bank-granted-extension-for-h1-2026-audited-results

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Cite as: Nigerian banks financial reporting delays. CLSTR, https://clstr.news/situations/nigerian-banks-financial-reporting-delays