경농 분기보고서 (2016.09)
2. 연결재무제표

연결 재무상태표
제 60 기 3분기말 2016.09.30 현재
제 59 기말 2015.12.31 현재
제 58 기말 2014.12.31 현재
(단위 : 원)

제 60 기 3분기말	제 59 기말	제 58 기말

자산

Ⅰ.유동자산	141,740,116,389	161,184,139,030	139,646,907,946

(1)현금및현금성자산	15,193,105,323	14,957,701,841	15,864,340,414

(2)매출채권 및 기타유동채권	51,878,788,159	29,896,426,106	24,766,435,343

(3)기타유동자산	695,928,502	885,696,021	707,888,170

(4)재고자산	73,972,294,405	115,444,315,062	98,308,244,019

Ⅱ.비유동자산	159,662,634,725	155,157,713,861	144,976,154,695

(1)장기매출채권 및 기타비유동채권	1,091,806,940	1,196,906,940	1,810,266,940

(2)기타비유동금융자산	4,122,209,602	4,935,082,758	6,116,074,673

(3)유형자산	127,811,670,866	122,071,382,807	118,629,306,262

(4)투자부동산	11,919,024,873	12,079,429,017	4,303,534,124

(5)무형자산	12,582,970,431	13,192,398,239	13,205,849,460

(6)이연법인세자산	2,134,952,013	1,682,514,100	911,123,236

자산총계	301,402,751,114	316,341,852,891	284,623,062,641

부채

Ⅰ.유동부채	81,910,923,154	114,383,542,300	90,426,179,532

(1)매입채무 및 기타유동채무	13,401,484,482	30,137,615,664	31,800,775,870

(2)기타유동금융부채	58,233,163,788	67,038,557,385	53,095,552,838

(3)당기법인세부채	3,618,253,207	1,219,639,456	1,093,269,722

(4)기타유동부채	2,523,968,712	6,913,158,659	4,436,581,102

(5)전환사채	4,134,052,965	9,074,571,136	0

Ⅱ.비유동부채	26,789,408,381	27,290,662,631	25,280,983,231

(1)장기매입채무 및 기타채무	1,474,796,000	932,096,000	681,592,000

(2)기타비유동금융부채	8,726,500,000	10,653,500,000	9,302,713,000

(3)퇴직급여채무	4,156,669,146	3,996,768,231	3,632,085,287

(4)충당부채	6,681,733,744	5,670,568,547	5,733,981,110

(5)이연법인세부채	5,749,709,491	6,037,729,853	5,930,611,834

부채총계	108,700,331,535	141,674,204,931	115,707,162,763

자본

Ⅰ.자본금	10,845,875,000	10,845,875,000	10,845,875,000

Ⅱ.자본잉여금	23,765,950,035	22,493,255,122	22,079,564,092

Ⅲ.기타자본구성요소	16,923,126,475	16,633,261,836	15,040,787,387

Ⅳ.이익잉여금	128,117,528,911	116,351,966,459	113,485,673,508

Ⅴ.지배기업지분 소계	179,652,480,421	166,324,358,417	161,451,899,987

Ⅵ.비지배지분	13,049,939,158	8,343,289,543	7,463,999,891

자본총계	192,702,419,579	174,667,647,960	168,915,899,878

부채및자본총계	301,402,751,114	316,341,852,891	284,623,062,641

연결 포괄손익계산서
제 60 기 3분기 2016.01.01 부터 2016.09.30 까지
제 59 기 3분기 2015.01.01 부터 2015.09.30 까지
제 59 기 2015.01.01 부터 2015.12.31 까지
제 58 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 60 기 3분기	제 59 기 3분기	제 59 기	제 58 기

3개월	누적	3개월	누적

Ⅰ.매출액	20,548,046,913	183,648,830,968	19,745,603,646	184,175,095,671	196,418,709,909	188,483,146,718

Ⅱ.매출원가	16,528,790,405	120,128,304,659	14,597,841,855	117,701,402,968	127,105,636,171	122,779,838,344

Ⅲ.매출총이익	4,019,256,508	63,520,526,309	5,147,761,791	66,473,692,703	69,313,073,738	65,703,308,374

Ⅳ.판매비와관리비	11,247,307,430	43,673,573,978	11,500,142,895	42,325,101,072	57,201,530,889	51,049,462,149

Ⅴ.영업이익	(7,228,050,922)	19,846,952,331	(6,352,381,104)	24,148,591,631	12,111,542,849	14,653,846,225

Ⅵ.금융수익	319,297,623	596,722,510	171,252,594	435,604,581	603,976,096	830,592,740

Ⅶ.기타영업외수익	432,301,809	5,360,312,746	522,676,368	3,548,096,267	5,618,799,517	4,642,477,573

Ⅷ.금융비용	655,354,219	2,711,052,085	1,370,881,635	2,998,928,541	3,807,436,710	3,639,119,983

Ⅸ.기타영업외비용	270,553,379	4,076,496,584	(124,041,302)	1,982,700,331	5,787,327,868	5,257,899,073

Ⅹ.법인세비용차감전순이익	(7,402,359,088)	19,016,438,918	(6,905,292,475)	23,150,663,607	8,739,553,884	11,229,897,482

XI.법인세비용	(1,592,525,413)	4,262,753,219	(1,365,916,187)	5,078,814,289	1,759,162,224	4,130,592,175

XⅡ.당기순이익(손실)	(5,809,833,675)	14,753,685,699	(5,539,376,288)	18,071,849,318	6,980,391,660	7,099,305,307

XⅢ.기타포괄손익	194,294,965	482,809,533	(234,548,540)	576,177,379	778,637,564	(107,285,805)

(1)후속적으로 당기손익으로 재분류되는 항목(매도가능금융자산평가손익)	194,294,965	390,136,359	(234,548,540)	696,112,215	819,311,570	(79,177,987)

(2)후속적으로 당기손익으로 재분류되지 않는 항목(보험수리적손익)	0	92,673,174	0	(119,934,836)	(40,674,006)	(28,107,818)

XIV.총포괄손익	(5,615,538,710)	15,236,495,232	(5,773,924,828)	18,648,026,697	7,759,029,224	6,992,019,502

XV.당기순이익의 귀속

(1)지배주주지분	(5,662,177,642)	14,266,613,451	(5,268,903,011)	17,658,766,451	6,764,600,391	7,526,038,957

(2)비지배지분	(147,656,033)	487,072,248	(270,473,277)	413,082,867	215,791,269	(426,733,650)

XVI.총포괄손익의 귀속

(1)지배주주지분	(5,474,282,317)	14,723,787,659	(5,503,451,551)	18,257,851,384	7,551,006,690	7,424,121,745

(2)비지배지분	(141,256,393)	512,707,573	(270,473,277)	390,175,313	208,022,534	(432,102,243)

XVII.주당이익

(1)기본주당이익	(317)	799	(295)	988	380	434

연결 자본변동표
제 60 기 3분기 2016.01.01 부터 2016.09.30 까지
제 59 기 3분기 2015.01.01 부터 2015.09.30 까지
제 59 기 2015.01.01 부터 2015.12.31 까지
제 58 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배주주지분	비지배지분	자본 합계

자본금	자본잉여금	기타자본구성요소	이익잉여금	지배주주지분 합계

2014.01.01 (Ⅰ.기초자본)	10,845,875,000	21,205,236,262	15,077,188,718	109,849,470,551	156,977,770,531	6,179,741,245	163,157,511,776

Ⅱ.자본의 변동	(1)연결총포괄손익	1.당기순이익	0	0	0	7,526,038,957	7,526,038,957	(426,733,650)	7,099,305,307

2.매도가능금융자산평가손익	0	0	(79,177,987)	0	(79,177,987)	0	(79,177,987)

3.보험수리적손익	0	0	(22,739,225)	0	(22,739,225)	(5,368,593)	(28,107,818)

4.전환권대가	0	0	0	0	0	0	0

(2)중간배당금지급	0	0	0	(1,728,816,000)	(1,728,816,000)	0	(1,728,816,000)

(3)연차배당금지급	0	0	0	(2,161,020,000)	(2,161,020,000)	0	(2,161,020,000)

(4)연결실체변동	0	0	(59,921,889)	0	(59,921,889)	1,716,360,889	1,656,439,000

(5)자기주식처분손익	0	874,327,830	0	0	874,327,830	0	874,327,830

(6)자기주식	0	0	125,437,770	0	125,437,770	0	125,437,770

(7)유상증자	0	0	0	0	0	0	0

(8)기타	0	0	0	0	0	0	0

2014.12.31 (Ⅲ.기말자본)	10,845,875,000	22,079,564,092	15,040,787,387	113,485,673,508	161,451,899,987	7,463,999,891	168,915,899,878

2015.01.01 (Ⅰ.기초자본)	10,845,875,000	22,079,564,092	15,040,787,387	113,485,673,508	161,451,899,987	7,463,999,891	168,915,899,878

Ⅱ.자본의 변동	(1)연결총포괄손익	1.당기순이익	0	0	0	6,764,600,391	6,764,600,391	215,791,269	6,980,391,660

2.매도가능금융자산평가손익	0	0	674,836,659	0	674,836,659	0	674,836,659

3.보험수리적손익	0	0	(32,905,271)	0	(32,905,271)	(7,768,735)	(40,674,006)

4.전환권대가	0	778,849,810	0	0	778,849,810	275,822,584	1,054,672,394

(2)중간배당금지급	0	0	0	(1,786,465,000)	(1,786,465,000)	0	(1,786,465,000)

(3)연차배당금지급	0	0	0	(2,111,842,440)	(2,111,842,440)	0	(2,111,842,440)

(4)연결실체변동	0	(2,097,595)	(60,056,939)	0	(62,154,534)	395,444,534	333,290,000

(5)자기주식처분손익	0	(363,061,185)	0	0	(363,061,185)	0	(363,061,185)

(6)자기주식	0	0	1,010,600,000	0	1,010,600,000	0	1,010,600,000

(7)유상증자	0	0	0	0	0	0	0

(8)기타	0	0	0	0	0	0	0

2015.12.31 (Ⅲ.기말자본)	10,845,875,000	22,493,255,122	16,633,261,836	116,351,966,459	166,324,358,417	8,343,289,543	174,667,647,960

2015.01.01 (Ⅰ.기초자본)	10,845,875,000	22,079,564,092	15,040,787,387	113,485,673,508	161,451,899,987	7,463,999,891	168,915,899,878

Ⅱ.자본의 변동	(1)연결총포괄손익	1.당기순이익	0	0	0	17,658,766,451	17,658,766,451	413,082,867	18,071,849,318

2.매도가능금융자산평가손익	0	0	696,112,215	0	696,112,215	0	696,112,215

3.보험수리적손익	0	0	(97,027,282)	0	(97,027,282)	(22,907,554)	(119,934,836)

4.전환권대가	0	778,849,810	0	0	778,849,810	275,822,584	1,054,672,394

(2)중간배당금지급	0	0	0	0	0	0	0

(3)연차배당금지급	0	0	0	(2,111,842,440)	(2,111,842,440)	0	(2,111,842,440)

(4)연결실체변동	0	(2,097,595)	(60,056,939)	(1,786,465,000)	(1,848,619,534)	395,444,534	(1,453,175,000)

(5)자기주식처분손익	0	(363,061,185)	0	0	(363,061,185)	0	(363,061,185)

(6)자기주식	0	0	1,010,600,000	0	1,010,600,000	0	1,010,600,000

(7)유상증자	0	0	0	0	0	0

(8)기타	0	0	0	0	0	0	0

2015.09.30 (Ⅲ.기말자본)	10,845,875,000	22,493,255,122	16,590,415,381	127,246,132,519	177,175,678,022	8,525,442,322	185,701,120,344

2016.01.01 (Ⅰ.기초자본)	10,845,875,000	22,493,255,122	16,633,261,836	116,351,966,459	166,324,358,417	8,343,289,543	174,667,647,960

Ⅱ.자본의 변동	(1)연결총포괄손익	1.당기순이익	0	0	0	14,266,613,452	14,266,613,452	487,072,247	14,753,685,699

2.매도가능금융자산평가손익	0	0	222,826,790	0	222,826,790	0	222,826,790

3.보험수리적손익	0	0	67,037,849	0	67,037,849	25,635,325	92,673,174

4.전환권대가	0	(475,907,112)	0	0	(475,907,112)	(68,036,205)	(543,943,317)

(2)중간배당금지급	0	0	0	0	0	0	0

(3)연차배당금지급	0	0	0	(2,501,051,000)	(2,501,051,000)	0	(2,501,051,000)

(4)연결실체변동	0	0	0	0	0	0	0

(5)자기주식처분손익	0	0	0	0	0	0	0

(6)자기주식	0	0	0	0	0	0	0

(7)유상증자	0	1,748,602,025	0	0	1,748,602,025	4,261,978,248	6,010,580,273

(8)기타	0	0	0	0	0	0	0

2016.09.30 (Ⅲ.기말자본)	10,845,875,000	23,765,950,035	16,923,126,475	128,117,528,911	179,652,480,421	13,049,939,158	192,702,419,579

연결 현금흐름표
제 60 기 3분기 2016.01.01 부터 2016.09.30 까지
제 59 기 3분기 2015.01.01 부터 2015.09.30 까지
제 59 기 2015.01.01 부터 2015.12.31 까지
제 58 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 60 기 3분기	제 59 기 3분기	제 59 기	제 58 기

Ⅰ.영업활동현금흐름	21,406,417,603	(45,690,975,152)	(9,854,199,112)	14,706,589,808

(1)영업에서 창출된 현금	25,293,946,598	(41,374,822,951)	(4,660,144,641)	23,892,503,537

1.당기순이익	14,753,685,699	18,071,849,318	6,980,391,660	7,099,305,307

2.당기순이익에 대한 조정	11,479,400,296	11,558,725,161	11,513,098,987	13,767,469,464

가.퇴직급여	433,324,931	460,688,980	614,807,930	557,035,716

나.감가상각비	3,250,740,426	3,475,802,340	4,700,779,746	4,391,301,461

다.무형자산상각비	72,064,796	68,928,607	92,686,771	81,271,807

라.대손상각비	266,619,186	370,498,107	966,020,596	16,752,310

마.대손충당금환입	(60,153,763)	0	0	(341,753,154)

바.외화환산손실	173,457,671	406,524,477	323,172,681	388,413,627

사.외화환산이익	(287,726,926)	(214,810,955)	(324,197,937)	(288,977,797)

아.이자비용	2,131,198,541	2,222,975,292	3,055,838,698	3,236,805,181

자.이자수익	(69,483,684)	(81,071,585)	(144,639,770)	(163,469,400)

차.유형자산처분손실	12,000	1,211,062	7,043,604	36,180,573

카.유형자산처분이익	(16,229,173)	(207,273,234)	(306,589,770)	(14,988,542)

타.유형자산손상차손	0	0	212,353,506	0

파.투자부동산처분손실	0	0	0	18,082,825

하.무형자산처분손실	0	0	0	360,000

거.무형자산처분이익	0	(581,000)	(581,000)	0

너.무형자산손상차손	0	0	4,250,000	250,000

더.무형자산손상차손환입	(355,598,976)	0	0	(25,000,000)

러.재고자산폐기손실	0	33,568,106	594,134,987	111,874,891

머.매도가능금융자산처분손실	0	389,538,733	0

버.매도가능금융자산손상차손	897,193,530	0	0	1,869,048,873

서.관계기업투자주식손상차손	0	0	0	0

어.금융보증비용	841,457,160	0	0	264,674,549

저.금융보증부채환입	0	(43,188,229)	(385,949,439)	0

처.사채상환손실	0	258,513,773	258,513,773	0

커.국고보조금(상각비상계액)	(25,227,392)	(104,940,119)	(130,596,524)	(143,420,159)

터.배당금수익	(35,001,250)	(54,418,750)	(54,418,750)	(348,007,275)

퍼.법인세비용	4,262,753,219	5,078,814,289	1,759,162,224	4,130,592,175

허.잡손실	0	0	1,484,928	0

고.잡이익	0	(112,516,000)	(119,716,000)	(9,558,197)

3.영업활동 자산 및 부채의 증감	(939,139,397)	(71,005,397,430)	(23,153,635,288)	3,025,728,766

가.매출채권의 감소(증가)	(27,956,193,152)	(85,466,581,255)	(3,462,122,562)	(3,721,514,838)

나.선급금의 감소(증가)	259,355,667	(105,718,211)	(308,566,695)	333,538,419

다.선급비용의 감소(증가)	(116,033,144)	(63,161,411)	48,617,652	(44,127,374)

라.미수금의 감소(증가)	6,419,951,083	3,171,527,904	(2,442,762,407)	(1,148,256,716)

마.부가세대급금의 감소(증가)	0	0	0	176,201,417

바.재고자산의 감소(증가)	41,472,020,657	28,556,485,036	(17,730,206,030)	439,957,969

사.매입채무의 증가(감소)	(14,061,675,074)	(12,367,080,372)	650,078,365	4,805,773,260

아.미지급금의 증가(감소)	(2,608,138,813)	(3,772,683,138)	(2,448,615,213)	1,905,989,598

자.미지급비용의 증가(감소)	(49,835,231)	(131,623,946)	136,825,939	67,785,239

차.선수금의 증가(감소)	(1,824,576,670)	(1,327,389,198)	620,240,335	70,663,498

카.예수금의 증가(감소)	(2,463,895,527)	342,834,633	1,708,744,001	(229,568,398)

타.부가세예수금의 증가(감소)	(35,075,430)	(43,471,758)	9,999,963	43,815,223

파.선수수익의 증가(감소)	9,860,454	4,146,636	(1,134,364)	2,934,000

하.수입보증금의 증가(감소)	0	30,000,000	45,000,000	5,000,000

거.반품추정부채의 증가(감소)	169,708,037	395,721,210	322,536,876	588,967,498

너.사외적립자산의 감소(증가)	6,546,336	16,448,890	20,016,292	8,584,691

더.퇴직금 지급액	(161,158,590)	(244,852,450)	(322,287,440)	(280,014,720)

(2)이자의 수취	103,850,880	88,683,876	139,927,602	226,586,090

(3)이자의 지급	(1,498,293,921)	(1,969,503,278)	(2,681,512,743)	(3,324,184,459)

(4)배당금의 수취	35,001,250	54,418,750	54,418,750	348,007,275

(5)법인세의 납부	(2,528,087,204)	(2,489,751,549)	(2,706,888,080)	(6,436,322,635)

Ⅱ.투자활동현금흐름	(8,544,962,955)	(13,148,812,098)	(14,264,572,590)	(16,252,739,114)

(1)투자활동으로 인한 현금유입액	1,272,126,703	1,200,498,012	2,381,558,103	9,547,670,311

1.보증금의 감소	105,100,000	640,230,000	605,360,000	198,534,379

2.단기대여금의 회수	0	0	0	9,009,187,840

3.매도가능금융자산의 처분	201,355,000	970,000	1,055,788,388	1,405,000

4.장기금융상품의 감소	0	8,000,000	8,000,000	0

5.유형자산의 처분	10,072,727	526,718,012	707,513,715	53,500,000

6.투자부동산의 처분	0	0	0	87,043,092

7.무형자산의 처분	0	3,276,000	3,276,000	198,000,000

8.회원권의 처분	955,598,976	0	0	0

9.건설중인자산의 감소	0	21,304,000	1,620,000	0

(2)투자활동으로 인한 현금유출액	(9,817,089,658)	(14,349,310,110)	(16,646,130,693)	(25,800,409,425)

1.단기대여금의 대여	669,326,879	765,918,754	165,918,754	1,350,000,000

2.매도가능금융자산의 취득	0	390,000	390,000	2,045,635,000

3.만기보유금융자산의 취득	0	0	0	0

4.보증금의 증가	0	37,000,000	0	415,580,000

5.유형자산의 취득	2,065,287,609	2,214,189,738	2,526,392,351	7,043,437,605

6.건설중인자산의 증가	7,081,566,810	11,322,342,498	13,943,960,468	14,781,696,300

7.무형자산의 취득	908,360	9,469,120	9,469,120	164,060,520

Ⅲ.재무활동현금흐름	(12,435,342,330)	58,454,795,575	23,083,006,491	7,251,290,335

(1)재무활동으로 인한 현금유입액	287,119,319,435	289,654,194,004	374,291,507,707	333,404,281,242

1.국고보조금의 증가	1,202,420,910	879,041,100	1,132,388,694	884,510,687

2.단기차입금의 증가	285,344,198,525	273,858,145,205	355,793,607,314	326,356,558,666

3.종속기업유상증자	0	0	0	1,716,360,889

4.임대보증금의 증가	562,700,000	57,000,000	205,504,000	96,675,000

5.장기차입금의 증가	10,000,000	3,300,000,000	5,600,000,000	3,296,000,000

6.자기주식의 처분	0	1,259,070,000	1,259,070,000	1,054,176,000

7.자본의 납입	0	393,346,939	393,346,939	0

8.전환사채의 발행	0	9,907,590,760	9,907,590,760	0

(2)재무활동으로 인한 현금유출액	(299,554,661,765)	(231,199,398,429)	(351,208,501,216)	(326,152,990,907)

1.단기차입금의 상환	293,076,553,465	226,415,466,050	345,093,441,408	321,231,645,671

2.유동성장기부채의 상환	2,905,500,000	11,153,600	979,653,600	10,856,900

3.장기차입금의 상환	0	25,213,000	25,213,000	0

4.임대보증금의 감소	20,000,000	9,000,000	0	100,187,000

5.국고보조금의 사용	1,051,557,300	780,201,400	1,151,828,829	860,543,447

6.유상증자로 인한 자본거래손실	0	0	0	0

7.주식발행비	0	60,056,939	60,056,939	59,921,889

8.배당금의 지급	2,501,051,000	3,898,307,440	3,898,307,440	3,889,836,000

Ⅳ.현금의 증가(감소)	426,112,318	(384,991,675)	(1,035,765,211)	5,705,141,029

Ⅴ.기초의 현금	14,992,457,075	15,918,535,783	15,918,535,783	10,238,398,484

Ⅵ.외화표시 현금의 환율변동효과	(39,845,226)	176,337,959	109,686,503	(25,003,730)

Ⅶ.기말의 현금	15,378,724,167	15,709,882,067	14,992,457,075	15,918,535,783