Listed banks in Nigeria have started releasing their fourth-quarter earnings for the 2025 financial year. These disclosures show a split in how institutions use the Nigerian Exchange (NGX) reporting windows. Five banks filed unaudited results within the 30-day window allowed by the exchange. These include FCMB Group, First HoldCo, Sterling Financial Holdings, Jaiz Bank, and Wema Bank.
Okay News reports that these early filings show compliance with interim reporting rules. The Nigerian Exchange (NGX) is the primary multi-asset exchange in Nigeria, Africa. Its rules allow companies to file unaudited results within 30 days of the year ending. This option requires audited accounts to follow at a later date.
FCMB Group and Wema Bank were among the first to file on January 29. First HoldCo and Sterling Financial Holdings followed on January 30. Stanbic IBTC and Ecobank Transnational filed their results slightly after the 30-day window closed. These seven banks have now shared their unaudited fourth-quarter performance with the public.
However, several large Tier-1 banks are choosing a different reporting route. This group includes Zenith Bank, Access Holdings, and United Bank for Africa (UBA). They have elected the 60-day audited-only option permitted under NGX regulations. This choice allows them to skip unaudited reports entirely. Instead, they must submit audited full-year statements within 60 days.
Zenith Bank stated it would file after getting approval from the Central Bank of Nigeria (CBN). The CBN is the financial system regulator for Nigeria, Africa. Access Holdings has scheduled its board meeting for February 20 to review accounts. UBA and Fidelity Bank also plan to meet in late February for similar reviews.
The NGX rules for filing accounts offer these two mutually exclusive options. Companies must choose between the 30-day interim route or the 60-day audited route. Once a bank files an unaudited report, it cannot switch options. Failure to meet the chosen deadline may lead to a default filing classification. This division highlights different corporate strategies for transparency and regulatory compliance.
 reporting windows. Five banks filed unaudited results within the 30-day window allowed by the exchange. These include FCMB Group, First HoldCo, Sterling Financial Holdings, Jaiz Bank, and Wema Bank.){kind=link}