경농 반기보고서 (2016.06)
2. 연결재무제표

연결 재무상태표
제 60 기 반기말 2016.06.30 현재
제 59 기말 2015.12.31 현재
제 58 기말 2014.12.31 현재
(단위 : 원)

제 60 기 반기말	제 59 기말	제 58 기말

자산

Ⅰ.유동자산	214,070,233,880	161,184,139,030	139,646,907,946

(1)현금및현금성자산	13,776,170,689	14,957,701,841	15,864,340,414

(2)매출채권 및 기타유동채권	125,937,129,041	29,896,426,106	24,766,435,343

(3)기타유동자산	916,497,807	885,696,021	707,888,170

(4)재고자산	73,440,436,343	115,444,315,062	98,308,244,019

Ⅱ.비유동자산	156,143,543,732	155,157,713,861	144,976,154,695

(1)장기매출채권 및 기타비유동채권	1,068,806,940	1,196,906,940	1,810,266,940

(2)기타비유동금융자산	4,168,390,303	4,935,082,758	6,116,074,673

(3)유형자산	124,314,862,458	122,071,382,807	118,629,306,262

(4)투자부동산	11,972,492,921	12,079,429,017	4,303,534,124

(5)무형자산	12,647,746,414	13,192,398,239	13,205,849,460

(6)이연법인세자산	1,971,244,696	1,682,514,100	911,123,236

자산총계	370,213,777,612	316,341,852,891	284,623,062,641

부채

Ⅰ.유동부채	149,689,158,974	114,383,542,300	90,426,179,532

(1)매입채무 및 기타유동채무	11,990,166,558	30,137,615,664	31,800,775,870

(2)기타유동금융부채	118,636,002,382	67,038,557,385	53,095,552,838

(3)당기법인세부채	6,180,386,787	1,219,639,456	1,093,269,722

(4)기타유동부채	4,459,029,302	6,913,158,659	4,436,581,102

(5)전환사채	8,423,573,945	9,074,571,136	0

Ⅱ.비유동부채	26,667,313,378	27,290,662,631	25,280,983,231

(1)장기매입채무 및 기타채무	1,330,796,000	932,096,000	681,592,000

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

(3)퇴직급여채무	4,013,002,468	3,996,768,231	3,632,085,287

(4)충당부채	6,616,852,800	5,670,568,547	5,733,981,110

(5)이연법인세부채	5,980,162,110	6,037,729,853	5,930,611,834

부채총계	176,356,472,352	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	22,725,183,954	22,493,255,122	22,079,564,092

Ⅲ.기타자본구성요소	16,791,408,086	16,633,261,836	15,040,787,387

Ⅳ.이익잉여금	133,779,706,553	116,351,966,459	113,485,673,508

Ⅴ.지배기업지분 소계	184,142,173,593	166,324,358,417	161,451,899,987

Ⅵ.비지배지분	9,715,131,667	8,343,289,543	7,463,999,891

자본총계	193,857,305,260	174,667,647,960	168,915,899,878

부채및자본총계	370,213,777,612	316,341,852,891	284,623,062,641

연결 포괄손익계산서
제 60 기 반기 2016.01.01 부터 2016.06.30 까지
제 59 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 59 기 반기	제 59 기	제 58 기

3개월	누적	3개월	누적

Ⅰ.매출액	70,533,754,598	163,100,784,055	66,880,971,243	164,429,492,025	196,418,709,909	188,483,146,718

Ⅱ.매출원가	46,851,416,245	103,599,514,254	43,673,120,604	103,103,561,113	127,105,636,171	122,779,838,344

Ⅲ.매출총이익	23,682,338,353	59,501,269,801	23,207,850,639	61,325,930,912	69,313,073,738	65,703,308,374

Ⅳ.판매비와관리비	18,851,795,839	32,426,266,548	16,367,788,889	30,824,958,177	57,201,530,889	51,049,462,149

Ⅴ.영업이익	4,830,542,514	27,075,003,253	6,840,061,750	30,500,972,735	12,111,542,849	14,653,846,225

Ⅵ.금융수익	64,410,674	277,424,887	195,567,411	264,351,987	603,976,096	830,592,740

Ⅶ.기타영업외수익	3,148,080,782	4,928,010,937	1,842,870,132	3,025,419,899	5,618,799,517	4,642,477,573

Ⅷ.금융비용	1,194,226,957	2,055,697,866	1,013,414,433	1,628,046,906	3,807,436,710	3,639,119,983

Ⅸ.기타영업외비용	1,466,971,943	3,805,943,205	861,621,750	2,106,741,633	5,787,327,868	5,257,899,073

Ⅹ.법인세비용차감전순이익	5,381,835,070	26,418,798,006	7,003,463,110	30,055,956,082	8,739,553,884	11,229,897,482

XI.법인세비용	945,531,626	5,855,278,632	1,055,772,795	6,444,730,476	1,759,162,224	4,130,592,175

XⅡ.당기순이익(손실)	4,436,303,444	20,563,519,374	5,947,690,315	23,611,225,606	6,980,391,660	7,099,305,307

XⅢ.기타포괄손익	85,738,696	288,514,568	134,584,098	810,725,919	778,637,564	(107,285,805)

(1)후속적으로 당기손익으로 재분류되는 항목(매도가능금융자산평가손익)	(6,934,478)	195,841,394	254,518,934	930,660,755	819,311,570	(79,177,987)

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

XIV.총포괄손익	4,522,042,140	20,852,033,942	6,082,274,413	24,421,951,525	7,759,029,224	6,992,019,502

XV.당기순이익의 귀속

(1)지배주주지분	3,785,170,027	19,928,791,093	5,265,614,519	22,927,669,462	6,764,600,391	7,526,038,957

(2)비지배지분	651,133,417	634,728,281	682,075,796	683,556,144	215,791,269	(426,733,650)

XVI.총포괄손익의 귀속

(1)지배주주지분	3,851,673,038	20,198,069,976	5,423,106,171	23,761,302,935	7,551,006,690	7,424,121,745

(2)비지배지분	670,369,102	653,963,966	659,168,242	660,648,590	208,022,534	(432,102,243)

XVII.주당이익

(1)기본주당이익	212	1,116	295	1,283	380	434

연결 자본변동표
제 60 기 반기 2016.01.01 부터 2016.06.30 까지
제 59 기 반기 2015.01.01 부터 2015.06.30 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	22,927,669,462	22,927,669,462	683,556,144	23,611,225,606

2.매도가능금융자산평가손익	0	0	930,660,755	0	930,660,755	0	930,660,755

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)	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

2015.06.30 (Ⅲ.기말자본)	10,845,875,000	22,493,255,122	16,824,963,921	134,301,500,530	184,465,594,573	8,795,915,599	193,261,510,172

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	19,928,791,094	19,928,791,094	634,728,280	20,563,519,374

2.매도가능금융자산평가손익	0	0	84,708,761	0	84,708,761	0	84,708,761

3.보험수리적손익	0	0	73,437,489	0	73,437,489	19,235,685	92,673,174

4.전환권대가	0	(92,237,655)	0	0	(92,237,655)	3,938,209	(88,299,446)

(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	324,166,487	0	0	324,166,487	713,939,950	1,038,106,437

(8)기타	0	0	0	0	0	0	0

2016.06.30 (Ⅲ.기말자본)	10,845,875,000	22,725,183,954	16,791,408,086	133,779,706,553	184,142,173,593	9,715,131,667	193,857,305,260

연결 현금흐름표
제 60 기 반기 2016.01.01 부터 2016.06.30 까지
제 59 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 59 기 반기	제 59 기	제 58 기

Ⅰ.영업활동현금흐름	(44,814,290,999)	(54,675,244,154)	(9,854,199,112)	14,706,589,808

(1)영업에서 창출된 현금	(42,408,666,829)	(52,515,980,508)	(4,660,144,641)	23,892,503,537

1.당기순이익	20,563,519,374	23,611,225,606	6,980,391,660	7,099,305,307

2.당기순이익에 대한 조정	10,631,395,937	11,001,470,065	11,513,098,987	13,767,469,464

가.퇴직급여	289,658,253	324,824,854	614,807,930	557,035,716

나.감가상각비	2,145,686,480	2,238,522,358	4,700,779,746	4,391,301,461

다.무형자산상각비	48,208,270	45,466,203	92,686,771	81,271,807

라.대손상각비	152,262,180	233,251,873	966,020,596	16,752,310

마.대손충당금환입	(458,439,950)	(191,482,594)	0	(341,753,154)

바.외화환산손실	126,316,279	213,364,219	323,172,681	388,413,627

사.외화환산이익	(228,717,803)	(48,222,448)	(324,197,937)	(288,977,797)

아.이자비용	1,536,566,564	1,325,299,739	3,055,838,698	3,236,805,181

자.이자수익	(36,346,730)	(66,655,410)	(144,639,770)	(163,469,400)

차.유형자산처분손실	(6,230,173)	(16,182)	7,043,604	36,180,573

카.유형자산처분이익	1,000	1,211,062	(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	(355,598,976)	(581,000)	(581,000)	0

너.무형자산손상차손	0	0	4,250,000	250,000

더.무형자산손상차손환입	0	0	0	(25,000,000)

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

머.매도가능금융자산처분손실	0	0	389,538,733	0

버.매도가능금융자산손상차손	873,938,430	0	0	1,869,048,873

서.관계기업투자주식손상차손	0	0	0	0

어.금융보증비용	740,632,993	427,268,616	0	264,674,549

저.금융보증부채환입	0	0	(385,949,439)	0

처.사채상환손실	0	258,513,773	258,513,773	0

커.국고보조금(상각비상계액)	(16,818,262)	(70,660,080)	(130,596,524)	(143,420,159)

터.배당금수익	(35,001,250)	(54,417,500)	(54,418,750)	(348,007,275)

퍼.법인세비용	5,855,278,632	6,444,730,476	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	(73,603,582,140)	(87,128,676,179)	(23,153,635,288)	3,025,728,766

가.매출채권의 감소(증가)	(101,780,270,750)	(110,050,590,674)	(3,462,122,562)	(3,721,514,838)

나.선급금의 감소(증가)	201,112,028	(464,713,009)	(308,566,695)	333,538,419

다.선급비용의 감소(증가)	(256,766,734)	(182,663,842)	48,617,652	(44,127,374)

라.미수금의 감소(증가)	6,786,648,904	2,833,196,191	(2,442,762,407)	(1,148,256,716)

마.부가세대급금의 감소(증가)	0	0	0	176,201,417

바.재고자산의 감소(증가)	42,003,878,719	34,370,269,944	(17,730,206,030)	439,957,969

사.매입채무의 증가(감소)	(17,307,438,385)	(13,841,113,425)	650,078,365	4,805,773,260

아.미지급금의 증가(감소)	(820,863,435)	(398,384)	(2,448,615,213)	1,905,989,598

자.미지급비용의 증가(감소)	1,777,629,784	2,055,541,780	136,825,939	67,785,239

차.선수금의 증가(감소)	(1,770,935,775)	(1,243,040,966)	620,240,335	70,663,498

카.예수금의 증가(감소)	(2,447,975,867)	(741,958,331)	1,708,744,001	(229,568,398)

타.부가세예수금의 증가(감소)	(51,461,089)	(38,337,190)	9,999,963	43,815,223

파.선수수익의 증가(감소)	11,821,454	4,313,908	(1,134,364)	2,934,000

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

거.반품추정부채의 증가(감소)	205,651,260	389,681,267	322,536,876	588,967,498

너.사외적립자산의 감소(증가)	6,546,336	13,646,532	20,016,292	8,584,691

더.퇴직금 지급액	(161,158,590)	(232,509,980)	(322,287,440)	(280,014,720)

(2)이자의 수취	40,775,369	76,935,366	139,927,602	226,586,090

(3)이자의 지급	(1,224,818,959)	(1,282,882,143)	(2,681,512,743)	(3,324,184,459)

(4)배당금의 수취	35,001,250	54,417,500	54,418,750	348,007,275

(5)법인세의 납부	(1,256,581,830)	(1,007,734,369)	(2,706,888,080)	(6,436,322,635)

Ⅱ.투자활동현금흐름	(4,047,011,948)	(10,657,792,865)	(14,264,572,590)	(16,252,739,114)

(1)투자활동으로 인한 현금유입액	1,015,126,703	26,974,182	2,381,558,103	9,547,670,311

1.보증금의 감소	128,100,000	13,080,000	605,360,000	198,534,379

2.단기대여금의 회수	0	0	0	9,009,187,840

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

4.장기금융상품의 감소	0	8,000,000	8,000,000	0

5.유형자산의 처분	72,727	28,182	707,513,715	53,500,000

6.투자부동산의 처분	885,598,976	3,276,000	0	87,043,092

7.무형자산의 처분	0	0	3,276,000	198,000,000

8.회원권의 처분	0	0	0	0

9.건설중인자산의 감소	0	1,620,000	1,620,000	0

(2)투자활동으로 인한 현금유출액	(5,062,138,651)	(10,684,767,047)	(16,646,130,693)	(25,800,409,425)

1.단기대여금의 대여	769,326,879	765,918,754	165,918,754	1,350,000,000

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

3.만기보유금융자산의 취득	0	0	0	0

4.보증금의 증가	0	0	0	415,580,000

5.유형자산의 취득	1,275,085,118	386,884,750	2,526,392,351	7,043,437,605

6.건설중인자산의 증가	3,017,478,654	9,523,657,023	13,943,960,468	14,781,696,300

7.무형자산의 취득	248,000	8,306,520	9,469,120	164,060,520

Ⅲ.재무활동현금흐름	47,677,472,905	63,139,984,706	23,083,006,491	7,251,290,335

(1)재무활동으로 인한 현금유입액	260,532,777,247	223,818,262,293	374,291,507,707	333,404,281,242

1.국고보조금의 증가	1,051,211,415	814,333,797	1,132,388,694	884,510,687

2.단기차입금의 증가	259,022,865,832	208,143,920,797	355,793,607,314	326,356,558,666

3.종속기업유상증자	0	0	0	1,716,360,889

4.임대보증금의 증가	448,700,000	0	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	(212,855,304,342)	(160,678,277,587)	(351,208,501,216)	(326,152,990,907)

1.단기차입금의 상환	207,366,130,900	157,685,810,208	345,093,441,408	321,231,645,671

2.유동성장기부채의 상환	1,937,000,000	11,153,600	979,653,600	10,856,900

3.장기차입금의 상환	0	25,213,000	25,213,000	0

4.임대보증금의 감소	50,000,000	4,000,000	0	100,187,000

5.국고보조금의 사용	1,001,122,442	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	2,111,842,440	3,898,307,440	3,889,836,000

Ⅳ.현금의 증가(감소)	(1,183,830,042)	(2,193,052,313)	(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	52,387,863	11,590,813	109,686,503	(25,003,730)

Ⅶ.기말의 현금	13,861,014,896	13,737,074,283	14,992,457,075	15,918,535,783