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<ReportingInfo version="1.0">
	<fromDate>2026-01-01</fromDate>
	<toDate>2026-06-30</toDate>
	<createDate>2026-07-16</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>1</machines>
						<businessInventory>1</businessInventory>
						<others>12</others>
					</propertiesEquipment>
					<investProperties>91</investProperties>
					<intangibleAssets>
						<others>1</others>
					</intangibleAssets>
					<commercialReputation/>
					<finAssets>
						<investIn>
							<subsidiaries>161</subsidiaries>
							<associatedEnterprises>1440</associatedEnterprises>
						</investIn>
						<heldToMaturity/>
					</finAssets>
					<tradeReceivables>
						<affiliatedCompanies>4139</affiliatedCompanies>
					</tradeReceivables>
				</nonCurrentAssets>
				<currentAssets>
					<inventories/>
					<tradeReceivables>
						<receivablesAffiliatedCompanies>36</receivablesAffiliatedCompanies>
						<others>1</others>
					</tradeReceivables>
					<finAssets>
						<finAssetsKeptForTrading/>
						<others>127</others>
					</finAssets>
					<cashAndCashEquivalents>
						<finAssetsCash>1</finAssetsCash>
						<moneyEquivalents>48</moneyEquivalents>
					</cashAndCashEquivalents>
					<futureExpenses>2</futureExpenses>
				</currentAssets>
			</assets>
			<passives>
				<equity>
					<capitalStock>
						<registeredContributedCapital>28</registeredContributedCapital>
						<ordinaryShares>28</ordinaryShares>
					</capitalStock>
					<reserves>
						<targetReserve>
							<generalReserves>3</generalReserves>
							<otherReserves>2319</otherReserves>
						</targetReserve>
					</reserves>
					<finResult>
						<accumulatedProfit>
							<retainedEarnings>1684</retainedEarnings>
						</accumulatedProfit>
						<currentProfit>696</currentProfit>
					</finResult>
				</equity>
				<nonCurrentLiabilities>
					<commercialOtherObligations>
						<bondLoans>425</bondLoans>
					</commercialOtherObligations>
				</nonCurrentLiabilities>
				<currentLiabilities>
					<commercialOtherObligations>
						<liabilitiesLoansBankNonBank>450</liabilitiesLoansBankNonBank>
						<currentObligations>
							<obligationsRelatedEnterprises>284</obligationsRelatedEnterprises>
							<obligationsSuppliersCustomers>11</obligationsSuppliersCustomers>
							<dutiesStaff>36</dutiesStaff>
							<obligationsInsuranceCompanies>9</obligationsInsuranceCompanies>
							<taxObligations>9</taxObligations>
						</currentObligations>
						<others>107</others>
					</commercialOtherObligations>
				</currentLiabilities>
			</passives>
		</current>
		<previous>
			<assets>
				<nonCurrentAssets>
					<propertiesEquipment>
						<machines>1</machines>
						<businessInventory>2</businessInventory>
						<others>20</others>
					</propertiesEquipment>
					<investProperties>157</investProperties>
					<intangibleAssets/>
					<commercialReputation/>
					<finAssets>
						<investIn>
							<subsidiaries>165</subsidiaries>
							<associatedEnterprises>1443</associatedEnterprises>
						</investIn>
						<heldToMaturity/>
					</finAssets>
					<tradeReceivables>
						<affiliatedCompanies>4122</affiliatedCompanies>
					</tradeReceivables>
				</nonCurrentAssets>
				<currentAssets>
					<inventories/>
					<tradeReceivables>
						<receivablesAffiliatedCompanies>13</receivablesAffiliatedCompanies>
						<receivablesCustomersSuppliers>2</receivablesCustomersSuppliers>
						<others>1</others>
					</tradeReceivables>
					<finAssets>
						<finAssetsKeptForTrading/>
						<others>127</others>
					</finAssets>
					<cashAndCashEquivalents>
						<finAssetsCash>1</finAssetsCash>
						<moneyEquivalents>40</moneyEquivalents>
					</cashAndCashEquivalents>
					<futureExpenses>2</futureExpenses>
				</currentAssets>
			</assets>
			<passives>
				<equity>
					<capitalStock>
						<registeredContributedCapital>28</registeredContributedCapital>
						<ordinaryShares>28</ordinaryShares>
					</capitalStock>
					<reserves>
						<targetReserve>
							<generalReserves>3</generalReserves>
							<otherReserves>2319</otherReserves>
						</targetReserve>
					</reserves>
					<finResult>
						<accumulatedProfit>
							<retainedEarnings>935</retainedEarnings>
						</accumulatedProfit>
						<currentProfit>749</currentProfit>
					</finResult>
				</equity>
				<nonCurrentLiabilities>
					<commercialOtherObligations>
						<bondLoans>850</bondLoans>
						<others>27</others>
					</commercialOtherObligations>
				</nonCurrentLiabilities>
				<currentLiabilities>
					<commercialOtherObligations>
						<liabilitiesLoansBankNonBank>563</liabilitiesLoansBankNonBank>
						<currentObligations>
							<obligationsRelatedEnterprises>408</obligationsRelatedEnterprises>
							<obligationsSuppliersCustomers>6</obligationsSuppliersCustomers>
							<dutiesStaff>30</dutiesStaff>
							<obligationsInsuranceCompanies>8</obligationsInsuranceCompanies>
							<taxObligations>14</taxObligations>
						</currentObligations>
						<others>156</others>
					</commercialOtherObligations>
				</currentLiabilities>
			</passives>
		</previous>
	</balance>
	<incomes>
		<current>
			<expenses>
				<activityCosts>
					<economicElementsCosts>
						<costOfMaterials>14</costOfMaterials>
						<costsForExternalServices>62</costsForExternalServices>
						<depreciationExpenses>79</depreciationExpenses>
						<remunerationExpenses>164</remunerationExpenses>
						<insuranceCosts>18</insuranceCosts>
						<others>11</others>
					</economicElementsCosts>
					<financialCosts>
						<interestExpense>41</interestExpense>
						<negativeDifferencesFromChangesInExchangeRates>4</negativeDifferencesFromChangesInExchangeRates>
						<others>1</others>
					</financialCosts>
				</activityCosts>
				<activityProfit/>
				<profitBeforeTaxes/>
				<profitAfterTaxes/>
			</expenses>
			<income>
				<activityIncome>
					<netRevenueFromSales>
						<services>209</services>
					</netRevenueFromSales>
					<financialIncome>
						<interestIncome>53</interestIncome>
						<incomeFromDividends>828</incomeFromDividends>
					</financialIncome>
				</activityIncome>
				<activityLoss/>
				<lossAfterTax/>
			</income>
		</current>
		<previous>
			<expenses>
				<activityCosts>
					<economicElementsCosts>
						<costOfMaterials>15</costOfMaterials>
						<costsForExternalServices>75</costsForExternalServices>
						<depreciationExpenses>80</depreciationExpenses>
						<remunerationExpenses>98</remunerationExpenses>
						<insuranceCosts>16</insuranceCosts>
						<others>14</others>
					</economicElementsCosts>
					<financialCosts>
						<interestExpense>59</interestExpense>
						<others>1</others>
					</financialCosts>
				</activityCosts>
				<activityProfit/>
				<profitBeforeTaxes/>
				<profitAfterTaxes/>
			</expenses>
			<income>
				<activityIncome>
					<netRevenueFromSales>
						<services>199</services>
					</netRevenueFromSales>
					<financialIncome>
						<interestIncome>53</interestIncome>
						<incomeFromDividends>947</incomeFromDividends>
					</financialIncome>
				</activityIncome>
				<activityLoss/>
				<lossAfterTax/>
			</income>
		</previous>
	</incomes>
	<cashFlows>
		<current>
			<cashFlowsFromOperationalActivity>
				<receiptsFromCustomers>233</receiptsFromCustomers>
				<paymentsToSuppliers>-120</paymentsToSuppliers>
				<paymentsRelatedToRemuneration>-175</paymentsRelatedToRemuneration>
				<taxesPaidRefunded>-16</taxesPaidRefunded>
				<otherReceiptsPaymentsFromOperationalActivity>-45</otherReceiptsPaymentsFromOperationalActivity>
			</cashFlowsFromOperationalActivity>
			<cashFlowsFromInvestmentActivity>
				<receivedInterestOnLoansGranted>36</receivedInterestOnLoansGranted>
				<proceedsFromSaleOfInvestments>3</proceedsFromSaleOfInvestments>
				<dividendsReceivedFromInvestments>604</dividendsReceivedFromInvestments>
			</cashFlowsFromInvestmentActivity>
			<cashFlowsFromFinancialActivity>
				<proceedsFromLoans>151</proceedsFromLoans>
				<loansPaid>-535</loansPaid>
				<paidObligationsUnderLeasingContracts>-81</paidObligationsUnderLeasingContracts>
				<paidInterestFeesCommissionsOnLoansForInvestmentPurposes>-37</paidInterestFeesCommissionsOnLoansForInvestmentPurposes>
				<dividendsPaid>-10</dividendsPaid>
			</cashFlowsFromFinancialActivity>
			<cashFlowsPeriodStart>41</cashFlowsPeriodStart>
			<cashFlowsPeriodEnd/>
		</current>
		<previous>
			<cashFlowsFromOperationalActivity>
				<receiptsFromCustomers>268</receiptsFromCustomers>
				<paymentsToSuppliers>-138</paymentsToSuppliers>
				<paymentsRelatedToRemuneration>-124</paymentsRelatedToRemuneration>
				<taxesPaidRefunded>-13</taxesPaidRefunded>
				<otherReceiptsPaymentsFromOperationalActivity>-42</otherReceiptsPaymentsFromOperationalActivity>
			</cashFlowsFromOperationalActivity>
			<cashFlowsFromInvestmentActivity>
				<proceedsFromSaleOfInvestments>51</proceedsFromSaleOfInvestments>
				<dividendsReceivedFromInvestments>545</dividendsReceivedFromInvestments>
			</cashFlowsFromInvestmentActivity>
			<cashFlowsFromFinancialActivity>
				<proceedsFromLoans>153</proceedsFromLoans>
				<loansPaid>-545</loansPaid>
				<paidObligationsUnderLeasingContracts>-79</paidObligationsUnderLeasingContracts>
				<paidInterestFeesCommissionsOnLoansForInvestmentPurposes>-53</paidInterestFeesCommissionsOnLoansForInvestmentPurposes>
				<dividendsPaid>-23</dividendsPaid>
			</cashFlowsFromFinancialActivity>
			<cashFlowsPeriodStart>4</cashFlowsPeriodStart>
			<cashFlowsPeriodEnd/>
		</previous>
	</cashFlows>
	<capital>
		<capitalStock>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</capitalStock>
		<premiumReserve>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</premiumReserve>
		<reserveFromSubsequentValuations>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<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/>
		</accumulatedProfit>
		<accumulatedLoss>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</accumulatedLoss>
		<transReserve>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</transReserve>
		<minorityParticipation>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</minorityParticipation>
	</capital>
</ReportingInfo>