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<ReportingInfo version="1.0">
	<fromDate>2026-01-01</fromDate>
	<toDate>2026-03-31</toDate>
	<createDate>2026-04-23</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>16</others>
					</propertiesEquipment>
					<investProperties>126</investProperties>
					<intangibleAssets/>
					<commercialReputation/>
					<finAssets>
						<investIn>
							<subsidiaries>165</subsidiaries>
							<associatedEnterprises>1443</associatedEnterprises>
						</investIn>
						<heldToMaturity/>
					</finAssets>
					<tradeReceivables>
						<affiliatedCompanies>4131</affiliatedCompanies>
					</tradeReceivables>
				</nonCurrentAssets>
				<currentAssets>
					<inventories/>
					<tradeReceivables>
						<receivablesAffiliatedCompanies>44</receivablesAffiliatedCompanies>
						<others>1</others>
					</tradeReceivables>
					<finAssets>
						<finAssetsKeptForTrading/>
						<others>127</others>
					</finAssets>
					<cashAndCashEquivalents>
						<finAssetsCash>1</finAssetsCash>
					</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>
						<currentLoss>-59</currentLoss>
					</finResult>
				</equity>
				<nonCurrentLiabilities>
					<commercialOtherObligations>
						<bondLoans>850</bondLoans>
					</commercialOtherObligations>
				</nonCurrentLiabilities>
				<currentLiabilities>
					<commercialOtherObligations>
						<liabilitiesLoansBankNonBank>571</liabilitiesLoansBankNonBank>
						<currentObligations>
							<obligationsRelatedEnterprises>433</obligationsRelatedEnterprises>
							<obligationsSuppliersCustomers>13</obligationsSuppliersCustomers>
							<dutiesStaff>50</dutiesStaff>
							<obligationsInsuranceCompanies>8</obligationsInsuranceCompanies>
							<taxObligations>12</taxObligations>
						</currentObligations>
						<others>146</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>7</costOfMaterials>
						<costsForExternalServices>28</costsForExternalServices>
						<depreciationExpenses>39</depreciationExpenses>
						<remunerationExpenses>78</remunerationExpenses>
						<insuranceCosts>9</insuranceCosts>
						<others>6</others>
					</economicElementsCosts>
					<financialCosts>
						<interestExpense>22</interestExpense>
					</financialCosts>
				</activityCosts>
				<activityProfit/>
				<profitBeforeTaxes/>
				<profitAfterTaxes/>
			</expenses>
			<income>
				<activityIncome>
					<netRevenueFromSales>
						<services>104</services>
					</netRevenueFromSales>
					<financialIncome>
						<interestIncome>26</interestIncome>
					</financialIncome>
				</activityIncome>
				<activityLoss/>
				<lossAfterTax/>
			</income>
		</current>
		<previous>
			<expenses>
				<activityCosts>
					<economicElementsCosts>
						<costOfMaterials>9</costOfMaterials>
						<costsForExternalServices>39</costsForExternalServices>
						<depreciationExpenses>41</depreciationExpenses>
						<remunerationExpenses>51</remunerationExpenses>
						<insuranceCosts>8</insuranceCosts>
						<others>7</others>
					</economicElementsCosts>
					<financialCosts>
						<interestExpense>32</interestExpense>
					</financialCosts>
				</activityCosts>
				<activityProfit/>
				<profitBeforeTaxes/>
				<profitAfterTaxes/>
			</expenses>
			<income>
				<activityIncome>
					<netRevenueFromSales>
						<services>105</services>
					</netRevenueFromSales>
					<financialIncome>
						<interestIncome>26</interestIncome>
					</financialIncome>
				</activityIncome>
				<activityLoss/>
				<lossAfterTax/>
			</income>
		</previous>
	</incomes>
	<cashFlows>
		<current>
			<cashFlowsFromOperationalActivity>
				<receiptsFromCustomers>101</receiptsFromCustomers>
				<paymentsToSuppliers>-52</paymentsToSuppliers>
				<paymentsRelatedToRemuneration>-69</paymentsRelatedToRemuneration>
				<taxesPaidRefunded>-6</taxesPaidRefunded>
				<otherReceiptsPaymentsFromOperationalActivity>-56</otherReceiptsPaymentsFromOperationalActivity>
			</cashFlowsFromOperationalActivity>
			<cashFlowsFromInvestmentActivity>
				<receivedInterestOnLoansGranted>17</receivedInterestOnLoansGranted>
			</cashFlowsFromInvestmentActivity>
			<cashFlowsFromFinancialActivity>
				<proceedsFromLoans>76</proceedsFromLoans>
				<loansPaid>-10</loansPaid>
				<paidObligationsUnderLeasingContracts>-40</paidObligationsUnderLeasingContracts>
				<paidInterestFeesCommissionsOnLoansForInvestmentPurposes>-1</paidInterestFeesCommissionsOnLoansForInvestmentPurposes>
			</cashFlowsFromFinancialActivity>
			<cashFlowsPeriodStart>41</cashFlowsPeriodStart>
			<cashFlowsPeriodEnd/>
		</current>
		<previous>
			<cashFlowsFromOperationalActivity>
				<receiptsFromCustomers>157</receiptsFromCustomers>
				<paymentsToSuppliers>-61</paymentsToSuppliers>
				<paymentsRelatedToRemuneration>-65</paymentsRelatedToRemuneration>
				<taxesPaidRefunded>-7</taxesPaidRefunded>
				<otherReceiptsPaymentsFromOperationalActivity>-50</otherReceiptsPaymentsFromOperationalActivity>
			</cashFlowsFromOperationalActivity>
			<cashFlowsFromInvestmentActivity/>
			<cashFlowsFromFinancialActivity>
				<proceedsFromLoans>137</proceedsFromLoans>
				<loansPaid>-10</loansPaid>
				<paidObligationsUnderLeasingContracts>-54</paidObligationsUnderLeasingContracts>
				<paidInterestFeesCommissionsOnLoansForInvestmentPurposes>-3</paidInterestFeesCommissionsOnLoansForInvestmentPurposes>
				<dividendsPaid>-23</dividendsPaid>
				<otherReceiptsPaymentsFromFinancialActivity>-1</otherReceiptsPaymentsFromFinancialActivity>
			</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>