The Independent National Electoral Commission (INEC) has so far uploaded 145, 519 results from 176, 846 polling units, four days after the presidential poll.
The figure represents 82 percent of results from all the polling units.
As of the time of filing this report, the electronic transmission of results was still ongoing.
The commission has come under criticism over its failure to electronically transmit results to the results viewing portal.
It was earlier reported that Mahmood Yakubu, chairman of the commission, promised that accreditation figures and results would be transmitted on election day.
However, on the INEC website on Wednesday, the results of all the polling units were yet to be uploaded.
Earlier in the day, INEC had declared Bola Tinubu, presidential candidate of the All Progressives Congress (APC), as the winner of the election.
Yakubu had said Tinubu secured a total of 8,794,726 votes to win the election.
Atiku Abubakar of the Peoples Democratic Party (PDP) had the second-highest figure with 6,984,520 votes, while Peter Obi of the Labour Party (LP) was next with 6,101,533 votes.
