NCR (Nigeria) Plc has missed the regulatory deadline for publishing its unaudited financial statements for the first quarter of 2026, citing unresolved audited accounts from the previous year linked to changes in its shareholding structure.
In a press release issued on Tuesday, 5 May 2026, the company notified the investing public and the Nigerian Exchange Limited (NGX) that it could not file the 2026 Q1 Unaudited Financial Statements (UFS) by the due date of 30 April 2026.
Although the Board approved the Q1 accounts at a meeting on 22 April 2026, NGX rules prohibit the filing of unaudited results for a new financial year until the audited financial statements of the preceding year are submitted.
The company explained that its 2025 Audited Financial Statements (AFS) remain outstanding after the Board was unable to conclude consideration and approval at its 27 March 2026 meeting.
Additional internal reviews were required due to changes in the company’s shareholding structure during the 2025 financial year, which necessitated alignment of reporting processes.
“The Company is yet to file its 2025 Audited Financial Statements (2025 AFS) as a result of its Board’s inability to conclude consideration and approval of the accounts at its meeting held on 27 March 2026,” the statement read.
NCR Nigeria reassured stakeholders that the 2025 audited accounts are now being finalised.
The company expects to submit both the 2025 AFS and the 2026 Q1 UFS to the NGX by 30 May 2026 at the latest.
The development comes amid ongoing efforts by the company to address corporate governance and reporting requirements following shifts in its ownership..

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