<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<ReportingInfo version="1.0">
	<fromDate>2026-01-01</fromDate>
	<toDate>2026-03-31</toDate>
	<createDate>2026-05-26</createDate>
	<personName>ЕЛАНА ФИНАНСОВ ХОЛДИНГ АД</personName>
	<persontype>Емитент на облигации</persontype>
	<eik>175371928</eik>
	<represents>Камен Колчев</represents>
	<representsType>поотделно</representsType>
	<addressMain>ул. Кузман Шапкарев 4</addressMain>
	<addressCorrespondence>ул.Лъчезар Станчев 5</addressCorrespondence>
	<telephone>02/8100000</telephone>
	<email>dencheva@elana.net</email>
	<website>www.elana.net</website>
	<media>X3News.com</media>
	<creator>Десимира Денчева</creator>
	<position>Счетоводител</position>
	<balance>
		<current>
			<assets>
				<nonCurrentAssets>
					<propertiesEquipment>
						<machines>8</machines>
						<businessInventory>11</businessInventory>
						<others>87</others>
					</propertiesEquipment>
					<investProperties>55</investProperties>
					<intangibleAssets>
						<softwareProducts>10</softwareProducts>
						<others>3</others>
					</intangibleAssets>
					<commercialReputation/>
					<finAssets>
						<investIn>
							<associatedEnterprises>2430</associatedEnterprises>
							<otherBusinesses>107</otherBusinesses>
						</investIn>
						<heldToMaturity/>
					</finAssets>
					<tradeReceivables>
						<affiliatedCompanies>4131</affiliatedCompanies>
					</tradeReceivables>
					<deferredTaxAssets>22</deferredTaxAssets>
				</nonCurrentAssets>
				<currentAssets>
					<inventories/>
					<tradeReceivables>
						<receivablesAffiliatedCompanies>158</receivablesAffiliatedCompanies>
						<receivablesCustomersSuppliers>265</receivablesCustomersSuppliers>
						<others>8</others>
					</tradeReceivables>
					<finAssets>
						<finAssetsKeptForTrading/>
						<others>634</others>
					</finAssets>
					<cashAndCashEquivalents>
						<finAssetsCash>6</finAssetsCash>
						<finAssetsTimeDeposits>581</finAssetsTimeDeposits>
					</cashAndCashEquivalents>
					<futureExpenses>4</futureExpenses>
				</currentAssets>
			</assets>
			<passives>
				<equity>
					<capitalStock>
						<registeredContributedCapital>28</registeredContributedCapital>
						<ordinaryShares>28</ordinaryShares>
					</capitalStock>
					<reserves>
						<subsequentValuationAssetsReserve>70</subsequentValuationAssetsReserve>
						<targetReserve>
							<generalReserves>3</generalReserves>
							<otherReserves>2319</otherReserves>
						</targetReserve>
					</reserves>
					<finResult>
						<accumulatedProfit>
							<retainedEarnings>3119</retainedEarnings>
						</accumulatedProfit>
						<currentProfit>402</currentProfit>
					</finResult>
				</equity>
				<minorityParticipation>390</minorityParticipation>
				<nonCurrentLiabilities>
					<commercialOtherObligations>
						<bondLoans>850</bondLoans>
					</commercialOtherObligations>
				</nonCurrentLiabilities>
				<currentLiabilities>
					<commercialOtherObligations>
						<liabilitiesLoansBankNonBank>571</liabilitiesLoansBankNonBank>
						<currentObligations>
							<obligationsRelatedEnterprises>130</obligationsRelatedEnterprises>
							<obligationsSuppliersCustomers>21</obligationsSuppliersCustomers>
							<dutiesStaff>275</dutiesStaff>
							<obligationsInsuranceCompanies>36</obligationsInsuranceCompanies>
							<taxObligations>156</taxObligations>
						</currentObligations>
						<others>148</others>
					</commercialOtherObligations>
					<funds>2</funds>
				</currentLiabilities>
			</passives>
		</current>
		<previous>
			<assets>
				<nonCurrentAssets>
					<propertiesEquipment>
						<machines>9</machines>
						<businessInventory>13</businessInventory>
						<others>102</others>
					</propertiesEquipment>
					<investProperties>76</investProperties>
					<intangibleAssets>
						<softwareProducts>6</softwareProducts>
						<others>3</others>
					</intangibleAssets>
					<commercialReputation/>
					<finAssets>
						<investIn>
							<associatedEnterprises>2192</associatedEnterprises>
							<otherBusinesses>107</otherBusinesses>
						</investIn>
						<heldToMaturity/>
					</finAssets>
					<tradeReceivables>
						<affiliatedCompanies>4122</affiliatedCompanies>
					</tradeReceivables>
					<deferredTaxAssets>22</deferredTaxAssets>
				</nonCurrentAssets>
				<currentAssets>
					<inventories/>
					<tradeReceivables>
						<receivablesAffiliatedCompanies>274</receivablesAffiliatedCompanies>
						<receivablesCustomersSuppliers>370</receivablesCustomersSuppliers>
						<others>6</others>
					</tradeReceivables>
					<finAssets>
						<finAssetsKeptForTrading/>
						<others>628</others>
					</finAssets>
					<cashAndCashEquivalents>
						<finAssetsCash>5</finAssetsCash>
						<finAssetsTimeDeposits>205</finAssetsTimeDeposits>
					</cashAndCashEquivalents>
					<futureExpenses>2</futureExpenses>
				</currentAssets>
			</assets>
			<passives>
				<equity>
					<capitalStock>
						<registeredContributedCapital>28</registeredContributedCapital>
						<ordinaryShares>28</ordinaryShares>
					</capitalStock>
					<reserves>
						<subsequentValuationAssetsReserve>83</subsequentValuationAssetsReserve>
						<targetReserve>
							<generalReserves>3</generalReserves>
							<otherReserves>2319</otherReserves>
						</targetReserve>
					</reserves>
					<finResult>
						<accumulatedProfit>
							<retainedEarnings>2310</retainedEarnings>
						</accumulatedProfit>
						<currentProfit>798</currentProfit>
					</finResult>
				</equity>
				<minorityParticipation>327</minorityParticipation>
				<nonCurrentLiabilities>
					<commercialOtherObligations>
						<bondLoans>850</bondLoans>
						<others>27</others>
					</commercialOtherObligations>
				</nonCurrentLiabilities>
				<currentLiabilities>
					<commercialOtherObligations>
						<liabilitiesLoansBankNonBank>563</liabilitiesLoansBankNonBank>
						<currentObligations>
							<obligationsRelatedEnterprises>175</obligationsRelatedEnterprises>
							<obligationsSuppliersCustomers>16</obligationsSuppliersCustomers>
							<dutiesStaff>249</dutiesStaff>
							<obligationsInsuranceCompanies>37</obligationsInsuranceCompanies>
							<taxObligations>197</taxObligations>
						</currentObligations>
						<others>157</others>
					</commercialOtherObligations>
					<funds>3</funds>
				</currentLiabilities>
			</passives>
		</previous>
	</balance>
	<incomes>
		<current>
			<expenses>
				<activityCosts>
					<economicElementsCosts>
						<costOfMaterials>10</costOfMaterials>
						<costsForExternalServices>106</costsForExternalServices>
						<depreciationExpenses>45</depreciationExpenses>
						<remunerationExpenses>513</remunerationExpenses>
						<insuranceCosts>42</insuranceCosts>
						<others>21</others>
					</economicElementsCosts>
					<financialCosts>
						<interestExpense>20</interestExpense>
						<others>13</others>
					</financialCosts>
				</activityCosts>
				<activityProfit>
					<shareOfProfitOfAssociatesAndJointVentures>238</shareOfProfitOfAssociatesAndJointVentures>
				</activityProfit>
				<profitBeforeTaxes>
					<expensesForCurrentCorporateIncomeTaxes>31</expensesForCurrentCorporateIncomeTaxes>
				</profitBeforeTaxes>
				<profitAfterTaxes>
					<forMinorityParticipation>63</forMinorityParticipation>
				</profitAfterTaxes>
			</expenses>
			<income>
				<activityIncome>
					<netRevenueFromSales>
						<services>899</services>
					</netRevenueFromSales>
					<incomeFromFinancing>1</incomeFromFinancing>
					<financialIncome>
						<interestIncome>28</interestIncome>
						<incomeFromDividends>90</incomeFromDividends>
						<others>10</others>
					</financialIncome>
				</activityIncome>
				<activityLoss/>
				<lossAfterTax/>
			</income>
		</current>
		<previous>
			<expenses>
				<activityCosts>
					<economicElementsCosts>
						<costOfMaterials>13</costOfMaterials>
						<costsForExternalServices>103</costsForExternalServices>
						<depreciationExpenses>47</depreciationExpenses>
						<remunerationExpenses>462</remunerationExpenses>
						<insuranceCosts>34</insuranceCosts>
						<others>23</others>
					</economicElementsCosts>
					<financialCosts>
						<interestExpense>29</interestExpense>
						<others>11</others>
					</financialCosts>
				</activityCosts>
				<activityProfit>
					<shareOfProfitOfAssociatesAndJointVentures>168</shareOfProfitOfAssociatesAndJointVentures>
				</activityProfit>
				<profitBeforeTaxes>
					<expensesForCurrentCorporateIncomeTaxes>11</expensesForCurrentCorporateIncomeTaxes>
				</profitBeforeTaxes>
				<profitAfterTaxes>
					<forMinorityParticipation>11</forMinorityParticipation>
				</profitAfterTaxes>
			</expenses>
			<income>
				<activityIncome>
					<netRevenueFromSales>
						<services>651</services>
					</netRevenueFromSales>
					<incomeFromFinancing>1</incomeFromFinancing>
					<financialIncome>
						<interestIncome>32</interestIncome>
						<incomeFromDividends>52</incomeFromDividends>
						<others>1</others>
					</financialIncome>
				</activityIncome>
				<activityLoss/>
				<lossAfterTax/>
			</income>
		</previous>
	</incomes>
	<cashFlows>
		<current>
			<cashFlowsFromOperationalActivity>
				<receiptsFromCustomers>1224</receiptsFromCustomers>
				<paymentsToSuppliers>-149</paymentsToSuppliers>
				<paymentsRelatedToRemuneration>-568</paymentsRelatedToRemuneration>
				<taxesPaidRefunded>-45</taxesPaidRefunded>
				<corporateIncomeTaxesPaid>-73</corporateIncomeTaxesPaid>
				<otherReceiptsPaymentsFromOperationalActivity>-60</otherReceiptsPaymentsFromOperationalActivity>
			</cashFlowsFromOperationalActivity>
			<cashFlowsFromInvestmentActivity>
				<purchaseOfFixedAssets>-8</purchaseOfFixedAssets>
				<receivedInterestOnLoansGranted>17</receivedInterestOnLoansGranted>
				<dividendsReceivedFromInvestments>90</dividendsReceivedFromInvestments>
			</cashFlowsFromInvestmentActivity>
			<cashFlowsFromFinancialActivity>
				<loansPaid>-10</loansPaid>
				<paidObligationsUnderLeasingContracts>-40</paidObligationsUnderLeasingContracts>
				<paidInterestFeesCommissionsOnLoansForInvestmentPurposes>-1</paidInterestFeesCommissionsOnLoansForInvestmentPurposes>
			</cashFlowsFromFinancialActivity>
			<cashFlowsPeriodStart>210</cashFlowsPeriodStart>
			<cashFlowsPeriodEnd/>
		</current>
		<previous>
			<cashFlowsFromOperationalActivity>
				<receiptsFromCustomers>933</receiptsFromCustomers>
				<paymentsToSuppliers>-146</paymentsToSuppliers>
				<paymentsRelatedToRemuneration>-582</paymentsRelatedToRemuneration>
				<taxesPaidRefunded>-35</taxesPaidRefunded>
				<corporateIncomeTaxesPaid>-35</corporateIncomeTaxesPaid>
				<otherReceiptsPaymentsFromOperationalActivity>-77</otherReceiptsPaymentsFromOperationalActivity>
			</cashFlowsFromOperationalActivity>
			<cashFlowsFromInvestmentActivity>
				<purchaseOfFixedAssets>-8</purchaseOfFixedAssets>
				<receivedInterestOnLoansGranted>1</receivedInterestOnLoansGranted>
				<purchaseOfInvestments>-100</purchaseOfInvestments>
				<dividendsReceivedFromInvestments>52</dividendsReceivedFromInvestments>
				<otherReceiptsPaymentsFromInvestmentActivity>275</otherReceiptsPaymentsFromInvestmentActivity>
			</cashFlowsFromInvestmentActivity>
			<cashFlowsFromFinancialActivity>
				<loansPaid>-10</loansPaid>
				<paidObligationsUnderLeasingContracts>-54</paidObligationsUnderLeasingContracts>
				<paidInterestFeesCommissionsOnLoansForInvestmentPurposes>-4</paidInterestFeesCommissionsOnLoansForInvestmentPurposes>
			</cashFlowsFromFinancialActivity>
			<cashFlowsPeriodStart>311</cashFlowsPeriodStart>
			<cashFlowsPeriodEnd/>
		</previous>
	</cashFlows>
	<capital>
		<capitalStock>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</capitalStock>
		<premiumReserve>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</premiumReserve>
		<reserveFromSubsequentValuations>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments>
				<decreases>13</decreases>
			</subsequentValuationsOfFinancialAssetsAndInstruments>
		</reserveFromSubsequentValuations>
		<generalTargetReserves>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</generalTargetReserves>
		<specializedTargetReserves>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</specializedTargetReserves>
		<otherTargetReserves>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
			<balanceAtTheBeginningOfTheReportingPeriod>2319</balanceAtTheBeginningOfTheReportingPeriod>
		</otherTargetReserves>
		<accumulatedProfit>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments>
				<increases>11</increases>
			</subsequentValuationsOfFinancialAssetsAndInstruments>
		</accumulatedProfit>
		<accumulatedLoss>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</accumulatedLoss>
		<transReserve>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</transReserve>
		<minorityParticipation>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
			<netProfitLossForThePeriod>63</netProfitLossForThePeriod>
		</minorityParticipation>
	</capital>
</ReportingInfo>