KR모터스 분기보고서 (2016.03)
2. 연결재무제표

연결 재무상태표
제 56 기 1분기말 2016.03.31 현재
제 55 기말 2015.12.31 현재
제 54 기말 2014.12.31 현재
(단위 : 원)

제 56 기 1분기말	제 55 기말	제 54 기말

자산

유동자산	74,257,821,531	82,028,408,535	67,183,083,614

현금및현금성자산	3,768,657,449	11,774,961,508	5,950,396,925

단기금융상품	100,000,000

매출채권및기타채권	40,733,606,709	41,529,802,198	38,354,116,315

재고자산	28,677,704,972	28,039,395,485	21,455,563,129

기타유동자산	1,077,852,401	684,249,344	1,323,007,245

비유동자산	71,638,584,481	76,177,713,577	69,808,120,719

장기금융상품	27,226,072	27,226,072	27,726,072

장기매출채권및기타채권	1,164,965,155	1,165,965,155	1,194,434,255

유형자산	60,409,497,507	66,442,681,659	64,003,117,858

무형자산	9,907,942,106	8,410,818,873	4,579,005,117

이연법인세자산	128,953,641	131,021,818	3,837,417

자산총계	145,896,406,012	158,206,122,112	136,991,204,333

부채

유동부채	66,208,358,763	75,282,965,302	70,095,532,641

매입채무 및 기타채무	12,386,010,212	8,979,455,508	12,860,344,275

단기차입금	12,000,000,000	17,732,598,300	18,030,806,060

유동성장기부채	1,000,000,000	6,000,000,000

전환사채(유동)	37,993,826,149	37,329,684,199	32,691,752,159

충당부채	1,961,837,751	1,961,837,751	2,372,147,429

기타유동부채	866,684,651	3,279,389,544	4,140,482,718

비유동부채	14,667,697,547	14,530,552,021	20,972,263,647

장기차입금	6,000,000,000

장기매입채무및기타채무	480,076,186	476,076,186	396,427,107

확정급여부채	7,006,281,336	6,873,135,810	7,393,773,868

이연법인세부채	7,181,340,025	7,181,340,025	7,182,062,672

부채총계	80,876,056,310	89,813,517,323	91,067,796,288

자본

납입자본	99,301,603,073	99,301,603,073	63,555,581,457

자본금	87,653,882,000	87,653,882,000	59,670,689,500

자본잉여금	11,647,721,073	11,647,721,073	3,884,891,957

기타자본항목	(2,465,819,224)	(2,570,393,551)	(4,828,228,424)

기타포괄손익누계액	46,848,579	47,617,448	16,601,286

이익잉여금(결손금)	(31,862,282,726)	(28,386,222,181)	(12,820,546,274)

자본총계	65,020,349,702	68,392,604,789	45,923,408,045

부채및자본총계	145,896,406,012	158,206,122,112	136,991,204,333

연결 포괄손익계산서
제 56 기 1분기 2016.01.01 부터 2016.03.31 까지
제 55 기 1분기 2015.01.01 부터 2015.03.31 까지
제 55 기 2015.01.01 부터 2015.12.31 까지
제 54 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 56 기 1분기	제 55 기 1분기	제 55 기	제 54 기

3개월	누적	3개월	누적

매출액	19,790,407,579	19,790,407,579	19,501,354,366	19,501,354,366	83,164,565,883	80,849,189,453

매출원가	18,803,292,803	18,803,292,803	18,437,543,697	18,437,543,697	80,636,654,452	79,503,455,864

매출총이익	987,114,776	987,114,776	1,063,810,669	1,063,810,669	2,527,911,431	1,345,733,589

판매비와관리비	3,716,914,019	3,716,914,019	4,227,649,408	4,227,649,408	18,084,455,982	12,667,179,839

영업이익(손실)	(2,729,799,243)	(2,729,799,243)	(3,163,838,739)	(3,163,838,739)	(15,556,544,551)	(11,321,446,250)

기타손익	389,969,523	389,969,523	191,052,301	191,052,301	562,289,691	286,447,441

기타수익	666,533,012	666,533,012	200,444,853	200,444,853	691,251,804	2,109,004,697

임대료수익	1,682,016	1,682,016	1,270,580	1,270,580	9,227,075	370,061,128

유형자산처분이익	594,630,420	594,630,420	5,421,764	5,421,764	18,458,642	102,976,679

수수료수입	8,577,657	8,577,657	117,445,290

잡이익	61,642,919	61,642,919	193,752,509	193,752,509	546,120,797	1,635,966,890

기타비용	276,563,489	276,563,489	9,392,462	9,392,462	128,962,113	1,822,557,256

기타의대손상각비	6,243,948	6,243,948	87,484,680	47,260,226

유형자산처분손실	1,000	1,000	1,000	2,629,300

유형자산손상차손	1,150,702,374

무형자산손상차손	431,093,735

잡손실	276,563,489	276,563,489	3,147,514	3,147,514	41,476,433	190,871,621

순금융수익	(1,136,230,825)	(1,136,230,825)	(904,795,848)	(904,795,848)	(1,226,370,069)	(1,548,760,926)

금융수익	363,409,771	363,409,771	338,631,029	338,631,029	2,924,032,305	1,260,593,380

이자수익	105,760,671	105,760,671	49,013,245	49,013,245	391,062,657	404,390,296

외환차익	185,577,374	185,577,374	167,841,428	167,841,428	1,321,759,071	305,647,452

외화환산이익	72,071,726	72,071,726	121,776,356	121,776,356	1,211,210,577	550,555,632

금융비용	1,499,640,596	1,499,640,596	1,243,426,877	1,243,426,877	4,150,402,374	2,809,354,306

이자비용	786,307,311	786,307,311	911,824,556	911,824,556	3,498,729,704	2,491,421,397

외환차손	89,265,893	89,265,893	225,312,092	225,312,092	602,705,667	235,370,066

외화환산손실	624,067,392	624,067,392	106,290,229	106,290,229	48,967,003	82,562,843

법인세비용차감전순이익(손실)	(3,476,060,545)	(3,476,060,545)	(3,877,582,196)	(3,877,582,196)	(16,220,624,929)	(12,583,759,735)

법인세비용	136,696	136,696	123,286,800	2,969,743

당기순이익(손실)	(3,476,060,545)	(3,476,060,545)	(3,877,445,500)	(3,877,445,500)	(16,097,338,129)	(12,580,789,992)

기타포괄손익	(768,869)	(768,869)	3,742,189	3,742,189	562,678,384	(1,522,073,143)

보험수리적손익	531,662,222	(1,538,674,429)

해외사업환산손익	(768,869)	(768,869)	3,742,189	3,742,189	31,016,162	16,601,286

총포괄손익	(3,476,829,414)	(3,476,829,414)	(3,873,703,311)	(3,873,703,311)	(15,534,659,745)	(14,102,863,135)

당기순이익(손실)의귀속	(3,476,060,545)	(3,476,060,545)	(3,877,445,500)	(3,877,445,500)	(16,097,338,129)	(12,580,789,992)

지배지주 지분순이익	(3,476,060,545)	(3,476,060,545)	(3,877,445,500)	(3,877,445,500)	(16,097,338,129)	(12,580,789,992)

총포괄손익의 귀속	(3,476,829,414)	(3,476,829,414)	(3,873,703,311)	(3,873,703,311)	(15,534,659,745)	(14,102,863,135)

지배기업 소유주지분	(3,476,829,414)	(3,476,829,414)	(3,873,703,311)	(3,873,703,311)	(15,534,659,745)	(14,102,863,135)

주당이익

기본주당이익(손실)	(20)	(20)	(22)	(22)	(99)	(105)

희석주당이익(손실)	(20)	(20)	(22)	(22)	(99)	(105)

연결 자본변동표
제 56 기 1분기 2016.01.01 부터 2016.03.31 까지
제 55 기 1분기 2015.01.01 부터 2015.03.31 까지
제 55 기 2015.01.01 부터 2015.12.31 까지
제 54 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	기타자본항목	기타포괄손익누계액	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2014.01.01 (기초자본)	59,670,689,500	3,884,891,957	(7,539,841,082)	1,298,918,147	57,314,658,522	57,314,658,522

주식선택권	175,843,831	175,843,831	175,843,831

전환사채전환

전환사채발행	2,535,768,827	2,535,768,827	2,535,768,827

보험수리적손익	(1,538,674,429)	(1,538,674,429)	(1,538,674,429)

해외사업환산손익	16,601,286	16,601,286	16,601,286

당기순이익	(12,580,789,992)	(12,580,789,992)	(12,580,789,992)

2014.12.31 (기말자본)	59,670,689,500	3,884,891,957	(4,828,228,424)	16,601,286	(12,820,546,274)	45,923,408,045	45,923,408,045

2015.01.01 (기초자본)	59,670,689,500	3,884,891,957	(4,828,228,424)	16,601,286	(12,820,546,274)	45,923,408,045	45,923,408,045

주식선택권	585,736,991	585,736,991	585,736,991

전환사채전환	27,983,192,500	7,762,829,116	(2,535,768,827)	33,210,252,789	33,210,252,789

전환사채발행	4,207,866,709	4,207,866,709	4,207,866,709

보험수리적손익	531,662,222	531,662,222	531,662,222

해외사업환산손익	31,016,162	31,016,162	31,016,162

당기순이익	(16,097,338,129)	(16,097,338,129)	(16,097,338,129)

2015.12.31 (기말자본)	87,653,882,000	11,647,721,073	(2,570,393,551)	47,617,448	(28,386,222,181)	68,392,604,789	68,392,604,789

2015.01.01 (기초자본)	59,670,689,500	3,884,891,957	(4,828,228,424)	16,601,286	(12,820,546,274)	45,923,408,045	45,923,408,045

주식선택권	55,335,470	55,335,470	55,335,470

전환사채전환	27,983,192,500	7,762,829,116	(2,535,768,827)	33,210,252,789	33,210,252,789

전환사채발행	2,281,745,430	2,281,745,430	2,281,745,430

보험수리적손익

해외사업환산손익	3,742,189	3,742,189	3,742,189

당기순이익	(3,877,445,500)	(3,877,445,500)	(3,877,445,500)

2015.03.31 (기말자본)	87,653,882,000	11,647,721,073	(5,026,916,351)	20,343,475	(16,697,991,774)	77,597,038,423	77,597,038,423

2016.01.01 (기초자본)	87,653,882,000	11,647,721,073	(2,570,393,551)	47,617,448	(28,386,222,181)	68,392,604,789	68,392,604,789

주식선택권	104,574,327	104,574,327	104,574,327

전환사채전환

전환사채발행

보험수리적손익

해외사업환산손익	(768,869)	(768,869)	(768,869)

당기순이익	(3,476,060,545)	(3,476,060,545)	(3,476,060,545)

2016.03.31 (기말자본)	87,653,882,000	11,647,721,073	(2,465,819,224)	46,848,579	(31,862,282,726)	65,020,349,702	65,020,349,702

연결 현금흐름표
제 56 기 1분기 2016.01.01 부터 2016.03.31 까지
제 55 기 1분기 2015.01.01 부터 2015.03.31 까지
제 55 기 2015.01.01 부터 2015.12.31 까지
제 54 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 56 기 1분기	제 55 기 1분기	제 55 기	제 54 기

영업활동현금흐름	(4,153,937,080)	(3,805,811,303)	(19,478,480,868)	(32,833,487,352)

당기순이익	(3,476,060,545)	(3,877,445,500)	(16,097,338,129)	(12,580,789,992)

조정	2,071,547,207	2,438,338,084	9,572,096,775	9,854,411,761

이자비용	786,307,311	911,824,556	3,498,729,704	2,491,421,397

이자수익	(105,760,671)	(49,013,245)	(391,062,657)	(404,390,296)

법인세비용	(136,696)	(123,286,800)	(2,969,743)

급여	75,812,711	66,164,509

주식보상비용	104,574,327	55,335,470	585,736,991	175,843,831

퇴직급여	232,761,034	300,579,515	1,257,692,498	908,259,469

감가상각비	661,824,267	726,822,469	2,842,241,597	2,682,048,327

무형자산상각비	76,843,877	36,642,724	225,587,556	139,196,520

재고자산평가손실	14,937,858	2,705,112,377

유형자산손상차손	1,150,702,374

무형자산손상차손	431,093,735

대손상각비	94,688,873	82,630,365	1,682,735,615	438,096,469

외화환산이익	(72,071,726)	(121,776,356)	(1,211,210,577)	(550,555,632)

외화환산손실	624,067,392	106,290,229	48,967,003	82,562,843

유형자산처분이익	(594,630,420)	(5,421,764)	(18,458,642)	(102,976,679)

유형자산처분손실	1,000	1,000	2,629,300

판매보증비	262,942,943	313,967,445	921,839,814	695,804,438

기타의대손상각비	6,243,948	87,484,680	47,260,226

지급수수료	74,348,424	74,348,424

잡이익	(1,100,891,704)

영업활동으로인한 자산부채의증감	(2,621,545,855)	(2,223,572,613)	(11,938,339,920)	(29,903,295,511)

매출채권의감소(증가)	(2,527,989,837)	(1,744,344,191)	2,798,532,038	(9,100,039,231)

미수금의감소(증가)	51,839,193	58,769,199	86,070,076	358,962,290

선급금의감소(증가)	(247,008,889)	(261,890,845)	(119,814,302)	9,116,940

선급비용의감소(증가)	19,789,367	37,597,179	(56,935,645)	(36,469,110)

부가세대급금의 감소(증가)	(173,156,502)	80,782,539	723,996,628	(1,092,596,022)

재고자산의감소(증가)	(711,833,040)	(5,784,651,562)	(6,212,107,550)	(2,794,198,046)

매입채무의증가(감소)	5,311,338,846	5,974,233,196	(5,663,188,330)	(14,514,778,979)

예수보증금의증가(감소)	4,000,000	(21,436,110)	71,736,368	(32,108,588)

선수금의증가(감소)	(2,381,623,516)	354,218,777	(918,469,895)	237,068,880

예수금의증가(감소)	(30,776,786)	42,112,553	55,676,037	110,159,862

미지급금의증가(감소)	(831,120,341)	(73,350,377)	(481,806,481)	(510,788,306)

미지급비용의증가(감소)	(448,070,500)	(322,032,909)	275,405,652	196,501,409

장기미지급비용의증가(감소)	(67,900,000)	(53,200,000)

판매보증비의지급	(262,942,943)	(313,967,445)	(1,332,149,492)	(1,568,775,809)

퇴직금의지급	(393,990,907)	(251,324,117)	(1,122,284,528)	(1,128,649,002)

사외적립자산의감소(증가)	1,711,500	24,899,504	16,498,201

이자의수취	10,379,513	49,297,686	219,726,232	463,062,275

이자의지급	(137,201,620)	(185,959,438)	(1,260,277,419)	(623,190,883)

법인세의환급(납부)액	(1,055,780)	(6,469,522)	25,651,593	(43,685,002)

투자활동현금흐름	6,888,969,713	(1,968,667,382)	(14,342,074,297)	(15,881,069,444)

투자활동으로인한 현금유입액	8,815,933,345	6,425,764	201,987,465	1,882,491,950

단기금융상품의감소(증가)	100,000,000

장기금융상품의감소(증가)	500,000

장기대여금의감소	2,400,000,000	10,000,000

종속회사주식의 취득	282,747,334

단기보증금의감소	147,744,225

보증금의감소	1,000,000	1,000,000	71,469,100	195,792,000

유형자산의처분	6,267,189,120	5,425,764	20,018,365	1,403,952,616

투자활동으로인한 현금유출액	(1,926,963,632)	(1,975,093,146)	(14,544,061,762)	(17,763,561,394)

단기대여금의 증가	5,872,050,000	2,400,000,000

단기보증금의 증가	300,000	405,863,706

장기대여금의 증가	10,000,000

보증금의증가	36,000,000	53,000,000	1,139,192,000

유형자산의취득	301,520,511	700,990,744	4,357,131,264	12,749,205,099

무형자산의취득	1,625,143,121	1,238,102,402	3,856,016,792	1,465,164,295

재무활동현금흐름	(10,732,598,300)	21,520,205,345	39,591,312,745	46,730,802,895

재무활동으로인한 현금유입액	22,986,300,000	51,018,898,300	47,330,806,060

단기차입금의차입	3,246,300,000	10,978,898,300	8,030,806,060

사채의 발행	19,740,000,000	40,040,000,000	33,300,000,000

장기차입금의차입	6,000,000,000

재무활동으로인한 현금유출액	(10,732,598,300)	(1,466,094,655)	(11,427,585,555)	(600,003,165)

단기차입금의상환	5,732,598,300	1,315,616,085	11,277,106,060	600,003,165

유동성장기부채의 상환	5,000,000,000

전환사채전환비용	150,478,570	150,479,495

외화표시현금및현금성자산의환율변동효과	(8,738,392)	(6,285,837)	53,807,003	16,588,648

현금및현금성자산의순증가(감소)	(8,006,304,059)	15,739,440,823	5,824,564,583	(1,967,165,253)

기초현금및현금성자산	11,774,961,508	5,950,396,925	5,950,396,925	7,917,562,178

기말현금및현금성자산	3,768,657,449	21,689,837,748	11,774,961,508	5,950,396,925