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<ReportingInfo version="1.0">
	<fromDate>2025-01-01</fromDate>
	<toDate>2025-09-30</toDate>
	<createDate>2025-11-10</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>19</machines>
						<others>264</others>
					</propertiesEquipment>
					<investProperties>180</investProperties>
					<intangibleAssets>
						<softwareProducts>18</softwareProducts>
						<others>6</others>
					</intangibleAssets>
					<commercialReputation/>
					<finAssets>
						<investIn>
							<associatedEnterprises>4243</associatedEnterprises>
							<otherBusinesses>30</otherBusinesses>
						</investIn>
						<heldToMaturity/>
					</finAssets>
					<tradeReceivables>
						<affiliatedCompanies>8143</affiliatedCompanies>
					</tradeReceivables>
					<deferredTaxAssets>50</deferredTaxAssets>
				</nonCurrentAssets>
				<currentAssets>
					<inventories/>
					<tradeReceivables>
						<receivablesAffiliatedCompanies>399</receivablesAffiliatedCompanies>
						<receivablesCustomersSuppliers>559</receivablesCustomersSuppliers>
						<others>17</others>
					</tradeReceivables>
					<finAssets>
						<finAssetsKeptForTrading/>
						<others>994</others>
					</finAssets>
					<cashAndCashEquivalents>
						<finAssetsCash>18</finAssetsCash>
						<finAssetsTimeDeposits>874</finAssetsTimeDeposits>
					</cashAndCashEquivalents>
				</currentAssets>
			</assets>
			<passives>
				<equity>
					<capitalStock>
						<registeredContributedCapital>55</registeredContributedCapital>
						<ordinaryShares>55</ordinaryShares>
					</capitalStock>
					<reserves>
						<subsequentValuationAssetsReserve>24</subsequentValuationAssetsReserve>
						<targetReserve>
							<generalReserves>6</generalReserves>
							<otherReserves>4536</otherReserves>
						</targetReserve>
					</reserves>
					<finResult>
						<accumulatedProfit>
							<retainedEarnings>4518</retainedEarnings>
						</accumulatedProfit>
						<currentProfit>1896</currentProfit>
					</finResult>
				</equity>
				<minorityParticipation>622</minorityParticipation>
				<nonCurrentLiabilities>
					<commercialOtherObligations>
						<bondLoans>1662</bondLoans>
						<others>129</others>
					</commercialOtherObligations>
				</nonCurrentLiabilities>
				<currentLiabilities>
					<commercialOtherObligations>
						<liabilitiesLoansBankNonBank>1155</liabilitiesLoansBankNonBank>
						<currentObligations>
							<obligationsRelatedEnterprises>297</obligationsRelatedEnterprises>
							<obligationsSuppliersCustomers>28</obligationsSuppliersCustomers>
							<dutiesStaff>305</dutiesStaff>
							<obligationsInsuranceCompanies>58</obligationsInsuranceCompanies>
							<taxObligations>209</taxObligations>
						</currentObligations>
						<others>306</others>
					</commercialOtherObligations>
					<funds>8</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>59</costOfMaterials>
						<costsForExternalServices>670</costsForExternalServices>
						<depreciationExpenses>265</depreciationExpenses>
						<remunerationExpenses>2246</remunerationExpenses>
						<insuranceCosts>219</insuranceCosts>
						<others>118</others>
					</economicElementsCosts>
					<financialCosts>
						<interestExpense>149</interestExpense>
						<negativeDifferencesFromOperationsWithFinancialAssetsAndInstruments>14</negativeDifferencesFromOperationsWithFinancialAssetsAndInstruments>
						<negativeDifferencesFromChangesInExchangeRates>66</negativeDifferencesFromChangesInExchangeRates>
						<others>49</others>
					</financialCosts>
				</activityCosts>
				<activityProfit>
					<shareOfProfitOfAssociatesAndJointVentures>905</shareOfProfitOfAssociatesAndJointVentures>
				</activityProfit>
				<profitBeforeTaxes>
					<expensesForCurrentCorporateIncomeTaxes>128</expensesForCurrentCorporateIncomeTaxes>
				</profitBeforeTaxes>
				<profitAfterTaxes>
					<forMinorityParticipation>393</forMinorityParticipation>
				</profitAfterTaxes>
			</expenses>
			<income>
				<activityIncome>
					<netRevenueFromSales>
						<services>4996</services>
					</netRevenueFromSales>
					<incomeFromFinancing>7</incomeFromFinancing>
					<financialIncome>
						<interestIncome>179</interestIncome>
						<incomeFromDividends>113</incomeFromDividends>
						<positiveDifferencesFromOperationsWithFinancialAssetsAndInstruments>20</positiveDifferencesFromOperationsWithFinancialAssetsAndInstruments>
						<positiveDifferencesFromExchangeRateChanges>52</positiveDifferencesFromExchangeRateChanges>
					</financialIncome>
				</activityIncome>
				<activityLoss/>
				<lossAfterTax/>
			</income>
		</current>
		<previous>
			<expenses>
				<activityCosts>
					<economicElementsCosts>
						<costOfMaterials>48</costOfMaterials>
						<costsForExternalServices>593</costsForExternalServices>
						<depreciationExpenses>268</depreciationExpenses>
						<remunerationExpenses>2046</remunerationExpenses>
						<insuranceCosts>198</insuranceCosts>
						<balanceValueOfSoldAssets>7</balanceValueOfSoldAssets>
						<others>77</others>
					</economicElementsCosts>
					<financialCosts>
						<interestExpense>184</interestExpense>
						<negativeDifferencesFromChangesInExchangeRates>21</negativeDifferencesFromChangesInExchangeRates>
						<others>50</others>
					</financialCosts>
				</activityCosts>
				<activityProfit>
					<shareOfProfitOfAssociatesAndJointVentures>787</shareOfProfitOfAssociatesAndJointVentures>
				</activityProfit>
				<profitBeforeTaxes>
					<expensesForCurrentCorporateIncomeTaxes>114</expensesForCurrentCorporateIncomeTaxes>
				</profitBeforeTaxes>
				<profitAfterTaxes>
					<forMinorityParticipation>428</forMinorityParticipation>
				</profitAfterTaxes>
			</expenses>
			<income>
				<activityIncome>
					<netRevenueFromSales>
						<services>4730</services>
					</netRevenueFromSales>
					<financialIncome>
						<interestIncome>210</interestIncome>
						<incomeFromDividends>130</incomeFromDividends>
						<others>20</others>
					</financialIncome>
				</activityIncome>
				<activityLoss/>
				<lossAfterTax/>
			</income>
		</previous>
	</incomes>
	<cashFlows>
		<current>
			<cashFlowsFromOperationalActivity>
				<receiptsFromCustomers>5834</receiptsFromCustomers>
				<paymentsToSuppliers>-923</paymentsToSuppliers>
				<paymentsRelatedToRemuneration>-2734</paymentsRelatedToRemuneration>
				<taxesPaidRefunded>-526</taxesPaidRefunded>
				<corporateIncomeTaxesPaid>-108</corporateIncomeTaxesPaid>
				<otherReceiptsPaymentsFromOperationalActivity>-925</otherReceiptsPaymentsFromOperationalActivity>
			</cashFlowsFromOperationalActivity>
			<cashFlowsFromInvestmentActivity>
				<purchaseOfFixedAssets>-29</purchaseOfFixedAssets>
				<receivedInterestOnLoansGranted>102</receivedInterestOnLoansGranted>
				<purchaseOfInvestments>-946</purchaseOfInvestments>
				<proceedsFromSaleOfInvestments>170</proceedsFromSaleOfInvestments>
				<dividendsReceivedFromInvestments>487</dividendsReceivedFromInvestments>
				<otherReceiptsPaymentsFromInvestmentActivity>1310</otherReceiptsPaymentsFromInvestmentActivity>
			</cashFlowsFromInvestmentActivity>
			<cashFlowsFromFinancialActivity>
				<loansPaid>-1085</loansPaid>
				<paidObligationsUnderLeasingContracts>-233</paidObligationsUnderLeasingContracts>
				<paidInterestFeesCommissionsOnLoansForInvestmentPurposes>-107</paidInterestFeesCommissionsOnLoansForInvestmentPurposes>
				<otherReceiptsPaymentsFromFinancialActivity>-4</otherReceiptsPaymentsFromFinancialActivity>
			</cashFlowsFromFinancialActivity>
			<cashFlowsPeriodStart>609</cashFlowsPeriodStart>
			<cashFlowsPeriodEnd/>
		</current>
		<previous>
			<cashFlowsFromOperationalActivity>
				<receiptsFromCustomers>5421</receiptsFromCustomers>
				<paymentsToSuppliers>-902</paymentsToSuppliers>
				<paymentsRelatedToRemuneration>-2330</paymentsRelatedToRemuneration>
				<taxesPaidRefunded>-548</taxesPaidRefunded>
				<corporateIncomeTaxesPaid>-67</corporateIncomeTaxesPaid>
				<otherReceiptsPaymentsFromOperationalActivity>-819</otherReceiptsPaymentsFromOperationalActivity>
			</cashFlowsFromOperationalActivity>
			<cashFlowsFromInvestmentActivity>
				<purchaseOfFixedAssets>-3</purchaseOfFixedAssets>
				<proceedsFromTheSaleOfFixedAssets>18</proceedsFromTheSaleOfFixedAssets>
				<loansGranted>-21</loansGranted>
				<receivedInterestOnLoansGranted>22</receivedInterestOnLoansGranted>
				<purchaseOfInvestments>-590</purchaseOfInvestments>
				<proceedsFromSaleOfInvestments>136</proceedsFromSaleOfInvestments>
				<dividendsReceivedFromInvestments>348</dividendsReceivedFromInvestments>
				<otherReceiptsPaymentsFromInvestmentActivity>244</otherReceiptsPaymentsFromInvestmentActivity>
			</cashFlowsFromInvestmentActivity>
			<cashFlowsFromFinancialActivity>
				<loansPaid>-254</loansPaid>
				<paidObligationsUnderLeasingContracts>-226</paidObligationsUnderLeasingContracts>
				<paidInterestFeesCommissionsOnLoansForInvestmentPurposes>-124</paidInterestFeesCommissionsOnLoansForInvestmentPurposes>
				<otherReceiptsPaymentsFromFinancialActivity>-5</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>
				<increases>5</increases>
			</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/>
			<otherAmendments>59</otherAmendments>
		</accumulatedProfit>
		<accumulatedLoss>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</accumulatedLoss>
		<transReserve>
			<changesInOpeningBalances/>
			<profitSharing/>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
		</transReserve>
		<minorityParticipation>
			<changesInOpeningBalances/>
			<profitSharing>
				<dividends>-479</dividends>
			</profitSharing>
			<subsequentValuationsOfTangibleAndIntangibleFixedAssets/>
			<subsequentValuationsOfFinancialAssetsAndInstruments/>
			<otherAmendments>10</otherAmendments>
			<netProfitLossForThePeriod>393</netProfitLossForThePeriod>
		</minorityParticipation>
	</capital>
</ReportingInfo>