KR모터스 분기보고서 (2016.09)
2. 연결재무제표

연결 재무상태표
제 56 기 3분기말 2016.09.30 현재
제 55 기말 2015.12.31 현재
제 54 기말 2014.12.31 현재
(단위 : 원)

제 56 기 3분기말	제 55 기말	제 54 기말

자산

유동자산	81,545,714,545	82,028,408,535	67,183,083,614

현금및현금성자산	3,097,949,607	11,774,961,508	5,950,396,925

단기금융상품	100,000,000

매출채권및기타채권	50,612,285,020	41,529,802,198	38,354,116,315

재고자산	26,776,780,947	28,039,395,485	21,455,563,129

기타유동자산	1,058,698,971	684,249,344	1,323,007,245

비유동자산	73,167,182,517	76,177,713,577	69,808,120,719

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

장기매출채권및기타채권	906,369,155	1,165,965,155	1,194,434,255

유형자산	59,469,915,032	66,442,681,659	64,003,117,858

무형자산	10,966,264,369	8,410,818,873	4,579,005,117

이연법인세자산	122,559,061	131,021,818	3,837,417

기타비유동자산	1,674,848,828

자산총계	154,712,897,062	158,206,122,112	136,991,204,333

부채

유동부채	75,464,368,477	75,282,965,302	70,095,532,641

매입채무 및 기타채무	15,282,113,308	8,979,455,508	12,860,344,275

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

유동성장기부채	1,000,000,000	6,000,000,000

전환사채(유동)	38,521,756,081	37,329,684,199	32,691,752,159

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

기타유동부채	698,661,337	3,279,389,544	4,140,482,718

비유동부채	14,921,890,802	14,530,552,021	20,972,263,647

장기차입금	6,000,000,000

장기매입채무및기타채무	551,176,186	476,076,186	396,427,107

확정급여부채	7,189,374,591	6,873,135,810	7,393,773,868

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

부채총계	90,386,259,279	89,813,517,323	91,067,796,288

자본

납입자본	100,175,208,447	99,301,603,073	63,555,581,457

자본금	88,064,737,000	87,653,882,000	59,670,689,500

자본잉여금	12,110,471,447	11,647,721,073	3,884,891,957

기타자본항목	(2,488,196,809)	(2,570,393,551)	(4,828,228,424)

기타포괄손익누계액	39,460,087	47,617,448	16,601,286

이익잉여금(결손금)	(33,399,833,942)	(28,386,222,181)	(12,820,546,274)

자본총계	64,326,637,783	68,392,604,789	45,923,408,045

부채및자본총계	154,712,897,062	158,206,122,112	136,991,204,333

연결 포괄손익계산서
제 56 기 3분기 2016.01.01 부터 2016.09.30 까지
제 55 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 55 기 3분기	제 55 기	제 54 기

3개월	누적	3개월	누적

매출액	25,756,009,443	75,277,285,836	26,800,644,050	67,289,141,027	83,164,565,883	80,849,189,453

매출원가	21,204,996,134	65,080,845,376	25,349,517,109	63,467,356,068	80,636,654,452	79,503,455,864

매출총이익	4,551,013,309	10,196,440,460	1,451,126,941	3,821,784,959	2,527,911,431	1,345,733,589

판매비와관리비	3,763,400,130	11,260,842,686	4,001,242,849	12,466,479,002	18,084,455,982	12,667,179,839

영업이익(손실)	787,613,179	(1,064,402,226)	(2,550,115,908)	(8,644,694,043)	(15,556,544,551)	(11,321,446,250)

기타손익	63,927,221	579,078,081	(3,616,793)	373,819,352	562,289,691	286,447,441

기타수익	63,927,221	846,660,526	95,623,806	518,299,505	691,251,804	2,109,004,697

임대료수익	(121,599)	6,853,440	94,688,634	97,386,435	9,227,075	370,061,128

유형자산처분이익	601,238,520	319,000	7,376,128	18,458,642	102,976,679

수수료수입	6,475,039	24,370,554	117,445,290

잡이익	57,573,781	214,198,012	616,172	413,536,942	546,120,797	1,635,966,890

기타비용	267,582,445	99,240,599	144,480,153	128,962,113	1,822,557,256

기타의대손상각비	75,788,608	111,706,891	87,484,680	47,260,226

유형자산처분손실	1,000	2,629,300

유형자산손상차손	1,000	1,150,702,374

무형자산손상차손	431,093,735

잡손실	267,582,445	23,451,991	32,772,262	41,476,433	190,871,621

순금융수익	(2,737,454,365)	(4,528,287,616)	1,471,901,797	728,141,600	(1,226,370,069)	(1,548,760,926)

금융수익	99,881,092	599,279,526	2,363,712,918	3,463,966,392	2,924,032,305	1,260,593,380

이자수익	10,632,066	223,391,876	125,384,312	238,143,930	391,062,657	404,390,296

외환차익	46,498,081	331,555,395	452,887,371	724,555,408	1,321,759,071	305,647,452

외화환산이익	42,750,945	44,332,255	1,785,441,235	2,501,267,054	1,211,210,577	550,555,632

금융비용	2,837,335,457	5,127,567,142	891,811,121	2,735,824,792	4,150,402,374	2,809,354,306

이자비용	861,020,774	2,480,400,347	736,646,007	2,196,542,690	3,498,729,704	2,491,421,397

외환차손	351,946,319	797,814,577	219,549,146	486,909,243	602,705,667	235,370,066

외화환산손실	1,624,368,364	1,849,352,218	(64,384,032)	52,372,859	48,967,003	82,562,843

법인세비용차감전순이익(손실)	(1,885,913,965)	(5,013,611,761)	(1,081,830,904)	(7,542,733,091)	(16,220,624,929)	(12,583,759,735)

법인세비용	(2,910)	(139,449)	123,286,800	2,969,743

당기순이익(손실)	(1,885,913,965)	(5,013,611,761)	(1,081,827,994)	(7,542,593,642)	(16,097,338,129)	(12,580,789,992)

기타포괄손익	(8,099,475)	(8,157,361)	37,955,546	52,897,160	562,678,384	(1,522,073,143)

보험수리적손익	531,662,222	(1,538,674,429)

해외사업환산손익	(8,099,475)	(8,157,361)	37,955,546	52,897,160	31,016,162	16,601,286

총포괄손익	(1,894,013,440)	(5,021,769,122)	(1,043,872,448)	(7,489,696,482)	(15,534,659,745)	(14,102,863,135)

당기순이익(손실)의귀속	(1,885,913,965)	(5,013,611,761)	(1,081,827,994)	(7,542,593,642)	(16,097,338,129)	(12,580,789,992)

지배지주 지분순이익	(1,885,913,965)	(5,013,611,761)	(1,081,827,994)	(7,542,593,642)	(16,097,338,129)	(12,580,789,992)

총포괄손익의 귀속	(1,894,013,440)	(5,021,769,122)	(1,043,872,448)	(7,489,696,482)	(15,534,659,745)	(14,102,863,135)

지배기업 소유주지분	(1,894,013,440)	(5,021,769,122)	(1,043,872,448)	(7,489,696,482)	(15,534,659,745)	(14,102,863,135)

주당이익

기본주당이익(손실)	(11)	(29)	(6)	(48)	(99)	(105)

희석주당이익(손실)	(11)	(29)	(6)	(48)	(99)	(105)

연결 자본변동표
제 56 기 3분기 2016.01.01 부터 2016.09.30 까지
제 55 기 3분기 2015.01.01 부터 2015.09.30 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	167,850,929	167,850,929	167,850,929

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

해외사업환산손익	52,897,160	52,897,160	52,897,160

당기순이익	(7,542,593,642)	(7,542,593,642)	(7,542,593,642)

2015.09.30 (기말자본)	87,653,882,000	11,647,721,073	(2,988,279,613)	69,498,446	(20,363,139,916)	76,019,681,990	76,019,681,990

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	165,593,741	165,593,741	165,593,741

전환사채전환	410,855,000	462,750,374	(83,396,999)	790,208,375	790,208,375

전환사채발행

보험수리적손익

해외사업환산손익	(8,157,361)	(8,157,361)	(8,157,361)

당기순이익	(5,013,611,761)	(5,013,611,761)	(3,127,697,796)

2016.09.30 (기말자본)	88,064,737,000	12,110,471,447	(2,488,196,809)	39,460,087	(33,399,833,942)	64,326,637,783	64,326,637,783

연결 현금흐름표
제 56 기 3분기 2016.01.01 부터 2016.09.30 까지
제 55 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 55 기 3분기	제 55 기	제 54 기

영업활동현금흐름	(12,313,749,702)	(21,315,444,347)	(19,478,480,868)	(32,833,487,352)

당기순이익	(5,013,611,761)	(7,542,593,642)	(16,097,338,129)	(12,580,789,992)

조정	7,000,025,547	4,393,110,871	9,572,096,775	9,854,411,761

이자비용	2,480,400,347	2,195,743,583	3,498,729,704	2,491,421,397

이자수익	(223,391,876)	(237,344,823)	(391,062,657)	(404,390,296)

법인세비용	(139,449)	(123,286,800)	(2,969,743)

급여	776,593,817	7,866,852	75,812,711	66,164,509

주식보상비용	165,593,741	167,850,929	585,736,991	175,843,831

퇴직급여	798,761,505	1,257,692,498	908,259,469

감가상각비	2,006,332,021	2,102,865,779	2,842,241,597	2,682,048,327

무형자산상각비	234,795,656	139,915,844	225,587,556	139,196,520

재고자산평가손실	(630,916)	14,937,858	2,705,112,377

재고자산평가손실환입	(658,358,413)

유형자산손상차손	1,150,702,374

무형자산손상차손	431,093,735

대손상각비	239,528,469	501,494,249	1,682,735,615	438,096,469

외화환산이익	(44,332,255)	(2,501,267,054)	(1,211,210,577)	(550,555,632)

외화환산손실	1,849,352,218	52,372,859	48,967,003	82,562,843

유형자산처분이익	(601,238,520)	(7,376,128)	(18,458,642)	(102,976,679)

유형자산처분손실	1,000	1,000	2,629,300

판매보증비	779,249,342	986,941,326	921,839,814	695,804,438

기타의대손상각비	111,706,891	87,484,680	47,260,226

지급수수료	74,348,424	74,348,424

잡이익	(4,499,000)	(1,100,891,704)

영업활동으로인한 자산부채의증감	(14,183,784,357)	(17,816,380,967)	(11,938,339,920)	(29,903,295,511)

매출채권의감소(증가)	(19,976,740,022)	(12,027,176,981)	2,798,532,038	(9,100,039,231)

미수금의감소(증가)	(42,409,717)	86,070,076	358,962,290

선급금의감소(증가)	(117,230,495)	(119,814,302)	9,116,940

선급비용의감소(증가)	(111,448,579)	(56,935,645)	(36,469,110)

단기보증금의감소(증가)	(261,750,000)

부가세대급금의 감소(증가)	851,161,587	723,996,628	(1,092,596,022)

재고자산의감소(증가)	1,523,821,416	(8,826,766,199)	(6,212,107,550)	(2,794,198,046)

기타유동자산의감소(증가)	(381,920,143)

매입채무의증가(감소)	8,591,277,587	4,535,176,450	(5,663,188,330)	(14,514,778,979)

기타유동부채의증가(감소)	(2,579,760,777)

예수보증금의증가(감소)	28,063,890	71,736,368	(32,108,588)

선수금의증가(감소)	(200,296,550)	(918,469,895)	237,068,880

예수금의증가(감소)	212,786,063	55,676,037	110,159,862

미지급금의증가(감소)	20,419,123	(481,806,481)	(510,788,306)

미지급비용의증가(감소)	(414,517,213)	275,405,652	196,501,409

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

판매보증비의지급	(779,249,342)	(986,941,326)	(1,332,149,492)	(1,568,775,809)

퇴직금의지급	(583,002,876)	(479,951,570)	(1,122,284,528)	(1,128,649,002)

사외적립자산의감소(증가)	1,789,800	4,500,550	24,899,504	16,498,201

이자의수취	397,313,466	240,729,095	219,726,232	463,062,275

이자의지급	(507,933,389)	(623,316,927)	(1,260,277,419)	(623,190,883)

법인세의환급(납부)액	(5,759,208)	33,007,223	25,651,593	(43,685,002)

투자활동현금흐름	8,416,138,188	(12,788,616,200)	(14,342,074,297)	(15,881,069,444)

투자활동으로인한 현금유입액	15,153,683,020	136,613,528	201,987,465	1,882,491,950

매출채권및기타채권의감소	8,260,000,000

장기성매출채권및기타채권감소	259,596,000

단기금융상품의감소(증가)	100,000,000	100,000,000

장기금융상품의감소(증가)	500,000

장기대여금의감소	10,000,000

종속회사주식의 취득	282,747,334

단기보증금의감소

보증금의감소	29,230,400	71,469,100	195,792,000

유형자산의처분	6,634,087,020	7,383,128	20,018,365	1,403,952,616

투자활동으로인한 현금유출액	(6,737,544,832)	(12,925,229,728)	(14,544,061,762)	(17,763,561,394)

장기성매출채권및기타채권증가

단기대여금의 증가	5,872,050,000	5,872,050,000	2,400,000,000

단기보증금의 증가	405,863,706

장기대여금의 증가	10,000,000

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

유형자산의취득	2,062,834,305	4,220,375,739	4,357,131,264	12,749,205,099

무형자산의취득	2,999,861,699	2,796,803,989	3,856,016,792	1,465,164,295

기타비유동자산의취득	1,674,848,828

재무활동현금흐름	(4,737,821,260)	31,858,714,445	39,591,312,745	46,730,802,895

재무활동으로인한 현금유입액	15,000,000,000	44,195,248,638	51,018,898,300	47,330,806,060

단기차입금의차입	15,000,000,000	4,155,248,638	10,978,898,300	8,030,806,060

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

장기차입금의차입	6,000,000,000

재무활동으로인한 현금유출액	(19,737,821,260)	(12,336,534,193)	(11,427,585,555)	(600,003,165)

단기차입금의상환	14,732,598,300	12,186,054,698	11,277,106,060	600,003,165

유동성장기부채의 상환	5,000,000,000

전환사채전환비용	5,222,960	150,479,495	150,479,495

외화표시현금및현금성자산의환율변동효과	(41,579,127)	67,063,919	53,807,003	16,588,648

현금및현금성자산의순증가(감소)	(8,677,011,901)	(2,178,282,183)	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	3,097,949,607	3,772,114,742	11,774,961,508	5,950,396,925