<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<ReportingInfo version="1.0">
	<fromDate>2025-01-01</fromDate>
	<toDate>2025-03-31</toDate>
	<createDate>2025-05-27</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>16</machines>
						<others>336</others>
					</propertiesEquipment>
					<investProperties>245</investProperties>
					<intangibleAssets>
						<softwareProducts>26</softwareProducts>
						<others>19</others>
					</intangibleAssets>
					<commercialReputation/>
					<finAssets>
						<investIn>
							<associatedEnterprises>4040</associatedEnterprises>
							<otherBusinesses>30</otherBusinesses>
						</investIn>
						<heldToMaturity/>
					</finAssets>
					<tradeReceivables>
						<affiliatedCompanies>8213</affiliatedCompanies>
					</tradeReceivables>
					<deferredTaxAssets>50</deferredTaxAssets>
				</nonCurrentAssets>
				<currentAssets>
					<inventories/>
					<tradeReceivables>
						<receivablesAffiliatedCompanies>278</receivablesAffiliatedCompanies>
						<receivablesCustomersSuppliers>409</receivablesCustomersSuppliers>
						<others>18</others>
					</tradeReceivables>
					<finAssets>
						<finAssetsKeptForTrading/>
						<others>1027</others>
					</finAssets>
					<cashAndCashEquivalents>
						<finAssetsCash>6</finAssetsCash>
						<finAssetsTimeDeposits>1013</finAssetsTimeDeposits>
					</cashAndCashEquivalents>
				</currentAssets>
			</assets>
			<passives>
				<equity>
					<capitalStock>
						<registeredContributedCapital>55</registeredContributedCapital>
						<ordinaryShares>55</ordinaryShares>
					</capitalStock>
					<reserves>
						<subsequentValuationAssetsReserve>16</subsequentValuationAssetsReserve>
						<targetReserve>
							<generalReserves>6</generalReserves>
							<otherReserves>4536</otherReserves>
						</targetReserve>
					</reserves>
					<finResult>
						<accumulatedProfit>
							<retainedEarnings>4459</retainedEarnings>
						</accumulatedProfit>
						<currentProfit>313</currentProfit>
					</finResult>
				</equity>
				<minorityParticipation>720</minorityParticipation>
				<nonCurrentLiabilities>
					<commercialOtherObligations>
						<bondLoans>2494</bondLoans>
						<others>281</others>
					</commercialOtherObligations>
				</nonCurrentLiabilities>
				<currentLiabilities>
					<commercialOtherObligations>
						<liabilitiesLoansBankNonBank>1406</liabilitiesLoansBankNonBank>
						<currentObligations>
							<obligationsRelatedEnterprises>468</obligationsRelatedEnterprises>
							<obligationsSuppliersCustomers>27</obligationsSuppliersCustomers>
							<dutiesStaff>414</dutiesStaff>
							<obligationsInsuranceCompanies>58</obligationsInsuranceCompanies>
							<taxObligations>159</taxObligations>
						</currentObligations>
						<others>301</others>
					</commercialOtherObligations>
					<funds>13</funds>
				</currentLiabilities>
			</passives>
		</current>
		<previous>
			<assets>
				<nonCurrentAssets>
					<propertiesEquipment>
						<machines>17</machines>
						<vehicles>6</vehicles>
						<others>376</others>
					</propertiesEquipment>
					<investProperties>263</investProperties>
					<intangibleAssets>
						<softwareProducts>32</softwareProducts>
						<others>8</others>
					</intangibleAssets>
					<commercialReputation/>
					<finAssets>
						<investIn>
							<associatedEnterprises>3712</associatedEnterprises>
							<otherBusinesses>30</otherBusinesses>
						</investIn>
						<heldToMaturity/>
					</finAssets>
					<tradeReceivables>
						<affiliatedCompanies>8162</affiliatedCompanies>
					</tradeReceivables>
					<deferredTaxAssets>50</deferredTaxAssets>
				</nonCurrentAssets>
				<currentAssets>
					<inventories/>
					<tradeReceivables>
						<receivablesAffiliatedCompanies>560</receivablesAffiliatedCompanies>
						<receivablesCustomersSuppliers>558</receivablesCustomersSuppliers>
						<others>16</others>
					</tradeReceivables>
					<finAssets>
						<finAssetsKeptForTrading/>
						<others>1359</others>
					</finAssets>
					<cashAndCashEquivalents>
						<finAssetsCash>7</finAssetsCash>
						<finAssetsTimeDeposits>602</finAssetsTimeDeposits>
					</cashAndCashEquivalents>
				</currentAssets>
			</assets>
			<passives>
				<equity>
					<capitalStock>
						<registeredContributedCapital>55</registeredContributedCapital>
						<ordinaryShares>55</ordinaryShares>
					</capitalStock>
					<reserves>
						<subsequentValuationAssetsReserve>19</subsequentValuationAssetsReserve>
						<targetReserve>
							<generalReserves>6</generalReserves>
							<otherReserves>4536</otherReserves>
						</targetReserve>
					</reserves>
					<finResult>
						<accumulatedProfit>
							<retainedEarnings>2813</retainedEarnings>
						</accumulatedProfit>
						<currentProfit>1646</currentProfit>
					</finResult>
				</equity>
				<minorityParticipation>698</minorityParticipation>
				<nonCurrentLiabilities>
					<commercialOtherObligations>
						<bondLoans>2494</bondLoans>
						<others>348</others>
					</commercialOtherObligations>
				</nonCurrentLiabilities>
				<currentLiabilities>
					<commercialOtherObligations>
						<liabilitiesLoansBankNonBank>1380</liabilitiesLoansBankNonBank>
						<currentObligations>
							<obligationsRelatedEnterprises>505</obligationsRelatedEnterprises>
							<obligationsSuppliersCustomers>33</obligationsSuppliersCustomers>
							<dutiesStaff>577</dutiesStaff>
							<obligationsInsuranceCompanies>57</obligationsInsuranceCompanies>
							<taxObligations>285</taxObligations>
						</currentObligations>
						<others>291</others>
					</commercialOtherObligations>
					<funds>15</funds>
				</currentLiabilities>
			</passives>
		</previous>
	</balance>
	<incomes>
		<current>
			<expenses>
				<activityCosts>
					<economicElementsCosts>
						<costOfMaterials>25</costOfMaterials>
						<costsForExternalServices>201</costsForExternalServices>
						<depreciationExpenses>92</depreciationExpenses>
						<remunerationExpenses>903</remunerationExpenses>
						<insuranceCosts>68</insuranceCosts>
						<others>46</others>
					</economicElementsCosts>
					<financialCosts>
						<interestExpense>57</interestExpense>
						<negativeDifferencesFromChangesInExchangeRates>4</negativeDifferencesFromChangesInExchangeRates>
						<others>17</others>
					</financialCosts>
				</activityCosts>
				<activityProfit>
					<shareOfProfitOfAssociatesAndJointVentures>328</shareOfProfitOfAssociatesAndJointVentures>
				</activityProfit>
				<profitBeforeTaxes>
					<expensesForCurrentCorporateIncomeTaxes>22</expensesForCurrentCorporateIncomeTaxes>
				</profitBeforeTaxes>
				<profitAfterTaxes>
					<forMinorityParticipation>22</forMinorityParticipation>
				</profitAfterTaxes>
			</expenses>
			<income>
				<activityIncome>
					<netRevenueFromSales>
						<services>1274</services>
					</netRevenueFromSales>
					<incomeFromFinancing>2</incomeFromFinancing>
					<financialIncome>
						<interestIncome>62</interestIncome>
						<incomeFromDividends>101</incomeFromDividends>
						<others>3</others>
					</financialIncome>
				</activityIncome>
				<activityLoss/>
				<lossAfterTax/>
			</income>
		</current>
		<previous>
			<expenses>
				<activityCosts>
					<economicElementsCosts>
						<costOfMaterials>20</costOfMaterials>
						<costsForExternalServices>151</costsForExternalServices>
						<depreciationExpenses>88</depreciationExpenses>
						<remunerationExpenses>840</remunerationExpenses>
						<insuranceCosts>68</insuranceCosts>
						<others>34</others>
					</economicElementsCosts>
					<financialCosts>
						<interestExpense>60</interestExpense>
						<others>16</others>
					</financialCosts>
				</activityCosts>
				<activityProfit>
					<shareOfProfitOfAssociatesAndJointVentures>420</shareOfProfitOfAssociatesAndJointVentures>
				</activityProfit>
				<profitBeforeTaxes>
					<expensesForCurrentCorporateIncomeTaxes>87</expensesForCurrentCorporateIncomeTaxes>
				</profitBeforeTaxes>
				<profitAfterTaxes>
					<forMinorityParticipation>184</forMinorityParticipation>
				</profitAfterTaxes>
			</expenses>
			<income>
				<activityIncome>
					<netRevenueFromSales>
						<services>2023</services>
					</netRevenueFromSales>
					<financialIncome>
						<interestIncome>61</interestIncome>
						<positiveDifferencesFromExchangeRateChanges>5</positiveDifferencesFromExchangeRateChanges>
						<others>1</others>
					</financialIncome>
				</activityIncome>
				<activityLoss/>
				<lossAfterTax/>
			</income>
		</previous>
	</incomes>
	<cashFlows>
		<current>
			<cashFlowsFromOperationalActivity>
				<receiptsFromCustomers>1825</receiptsFromCustomers>
				<paymentsToSuppliers>-285</paymentsToSuppliers>
				<paymentsRelatedToRemuneration>-1139</paymentsRelatedToRemuneration>
				<taxesPaidRefunded>-69</taxesPaidRefunded>
				<corporateIncomeTaxesPaid>-68</corporateIncomeTaxesPaid>
				<otherReceiptsPaymentsFromOperationalActivity>-150</otherReceiptsPaymentsFromOperationalActivity>
			</cashFlowsFromOperationalActivity>
			<cashFlowsFromInvestmentActivity>
				<purchaseOfFixedAssets>-4</purchaseOfFixedAssets>
				<purchaseOfInvestments>-196</purchaseOfInvestments>
				<dividendsReceivedFromInvestments>101</dividendsReceivedFromInvestments>
				<otherReceiptsPaymentsFromInvestmentActivity>528</otherReceiptsPaymentsFromInvestmentActivity>
			</cashFlowsFromInvestmentActivity>
			<cashFlowsFromFinancialActivity>
				<loansPaid>-20</loansPaid>
				<paidObligationsUnderLeasingContracts>-106</paidObligationsUnderLeasingContracts>
				<paidInterestFeesCommissionsOnLoansForInvestmentPurposes>-7</paidInterestFeesCommissionsOnLoansForInvestmentPurposes>
			</cashFlowsFromFinancialActivity>
			<cashFlowsPeriodStart>609</cashFlowsPeriodStart>
			<cashFlowsPeriodEnd/>
		</current>
		<previous>
			<cashFlowsFromOperationalActivity>
				<receiptsFromCustomers>2298</receiptsFromCustomers>
				<paymentsToSuppliers>-241</paymentsToSuppliers>
				<paymentsRelatedToRemuneration>-921</paymentsRelatedToRemuneration>
				<taxesPaidRefunded>-326</taxesPaidRefunded>
				<otherReceiptsPaymentsFromOperationalActivity>-193</otherReceiptsPaymentsFromOperationalActivity>
			</cashFlowsFromOperationalActivity>
			<cashFlowsFromInvestmentActivity>
				<loansGranted>-18</loansGranted>
				<purchaseOfInvestments>-100</purchaseOfInvestments>
				<dividendsReceivedFromInvestments>217</dividendsReceivedFromInvestments>
				<otherReceiptsPaymentsFromInvestmentActivity>213</otherReceiptsPaymentsFromInvestmentActivity>
			</cashFlowsFromInvestmentActivity>
			<cashFlowsFromFinancialActivity>
				<loansPaid>-20</loansPaid>
				<paidObligationsUnderLeasingContracts>-89</paidObligationsUnderLeasingContracts>
				<paidInterestFeesCommissionsOnLoansForInvestmentPurposes>-12</paidInterestFeesCommissionsOnLoansForInvestmentPurposes>
				<otherReceiptsPaymentsFromFinancialActivity>-1</otherReceiptsPaymentsFromFinancialActivity>
			</cashFlowsFromFinancialActivity>
			<cashFlowsPeriodStart>674</cashFlowsPeriodStart>
			<cashFlowsPeriodEnd/>
		</previous>
	</cashFlows>
	<capital>
		<capitalStock>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</capitalStock>
		<premiumReserve>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</premiumReserve>
		<reserveFromSubsequentValuations>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments>
				<decreases>3</decreases>
			</subsequentValuationsOfFinancialAssetsAndInstruments>
		</reserveFromSubsequentValuations>
		<generalTargetReserves>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</generalTargetReserves>
		<specializedTargetReserves>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</specializedTargetReserves>
		<otherTargetReserves>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
			<balanceAtTheBeginningOfTheReportingPeriod>4536</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/>
			<netProfitLossForThePeriod>22</netProfitLossForThePeriod>
		</minorityParticipation>
	</capital>
</ReportingInfo>