이렘 분기보고서 (2017.03)
2. 연결재무제표

연결 재무상태표
제 44 기 1분기말 2017.03.31 현재
제 43 기말 2016.12.31 현재
제 42 기말 2015.12.31 현재
(단위 : 원)

제 44 기 1분기말	제 43 기말	제 42 기말

자산

Ⅰ.비유동자산	25,780,144,990	26,005,715,442	21,721,634,784

(1)유형자산	8,693,704,103	8,908,923,097	9,944,852,003

(2)투자부동산	2,232,159,183	2,242,510,641	2,283,987,872

(3)무형자산	0	0	504,693,294

(4)기타금융자산	3,000,000	3,000,000	3,000,000

(5)관계기업투자	14,227,054,713	14,227,054,713	8,523,722,554

(6)매도가능금융자산	0	0	48,720,000

(7)장기매출채권및 기타채권	624,226,991	624,226,991	412,659,061

Ⅱ.유동자산	38,878,809,222	33,995,035,943	37,199,996,665

(1)재고자산	10,246,338,020	8,387,914,647	15,240,573,655

(2)매출채권 및 기타채권	23,966,570,168	21,198,953,486	18,382,408,566

(3)기타금융자산	2,688,000,000	2,673,000,000	2,613,000,000

(4)기타유동자산	1,850,359,598	1,278,752,507	528,288,131

(5)현금및현금성자산	127,541,436	456,415,303	435,726,313

자산총계	64,658,954,212	60,000,751,385	58,921,631,449

자본

Ⅰ.지배기업소유주지분	24,102,611,316	23,750,526,468	24,493,236,906

Ⅱ.자본금	18,695,343,500	18,695,343,500	16,721,660,500

(1)자본금	18,695,343,500	18,695,343,500	16,721,660,500

1.보통주자본금	18,695,343,500	18,695,343,500	16,721,660,500

Ⅲ.자본잉여금	21,776,779,048	21,776,779,048	16,657,773,011

Ⅳ.기타포괄손익누계액	896,945,102	896,945,102	(62,312,027)

Ⅴ.이익잉여금(결손금)	(17,266,456,334)	(17,618,541,182)	(8,823,884,578)

Ⅵ.비지배지분	0	0	24,359,438

자본총계	24,102,611,316	23,750,526,468	24,517,596,344

부채

Ⅰ.비유동부채	10,296,165,049	10,201,975,251	2,044,884,930

(1)장기차입금	9,242,891,043	9,151,163,275	980,000,000

(2)퇴직급여채무	1,053,274,006	1,050,811,976	1,064,884,930

Ⅱ.유동부채	30,260,177,847	26,048,249,666	32,359,150,175

(1)매입채무 및 기타유동채무	11,580,000,845	13,383,725,194	8,401,975,518

(2)기타유동부채	1,814,918,949	557,218,159	590,386,245

(3)차입금	16,865,258,053	12,107,306,313	23,366,788,412

부채총계	40,556,342,896	36,250,224,917	34,404,035,105

자본과부채총계	64,658,954,212	60,000,751,385	58,921,631,449

연결 포괄손익계산서
제 44 기 1분기 2017.01.01 부터 2017.03.31 까지
제 43 기 1분기 2016.01.01 부터 2016.03.31 까지
제 43 기 2016.01.01 부터 2016.12.31 까지
제 42 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 44 기 1분기	제 43 기 1분기	제 43 기	제 42 기

3개월	누적	3개월	누적

Ⅰ.매출액	14,961,802,026	14,961,802,026	11,853,736,624	11,853,736,624	53,942,890,765	57,840,687,679

Ⅱ.매출원가	13,246,728,850	13,246,728,850	11,669,628,653	11,669,628,653	54,470,012,495	51,867,448,949

Ⅲ.매출총이익	1,715,073,176	1,715,073,176	184,107,971	184,107,971	(527,121,730)	5,973,238,730

Ⅳ.판매비와관리비	1,118,667,023	1,118,667,023	1,003,093,698	1,003,093,698	5,933,212,698	4,315,769,032

Ⅴ.영업이익(손실)	596,406,153	596,406,153	(818,985,727)	(818,985,727)	(6,460,334,428)	1,657,469,698

Ⅵ.기타수익	102,935,458	102,935,458	190,873,158	190,873,158	582,631,558	1,910,512,625

Ⅶ.기타비용	87,881,840	87,881,840	37,031,964	37,031,964	936,535,789	920,467,221

Ⅷ.금융수익	120,030,369	120,030,369	117,723,442	117,723,442	517,305,601	386,774,523

Ⅸ.금융비용	379,405,292	379,405,292	359,582,702	359,582,702	1,503,154,615	1,280,665,084

Ⅹ.지분법이익	0	0	0	0	134,554,982	0

XI.지분법손실	0	0	0	0	(1,109,424,246)	(653,637,282)

XⅡ.법인세차감전순이익(손실)	352,084,848	352,084,848	(907,003,793)	(907,003,793)	(8,774,956,937)	1,099,987,259

XⅢ.법인세비용	0	0	0	0	0	0

XIV.중단영업으로인한손실	0	0	0	0	0	0

XV.당기순이익(손실)	352,084,848	352,084,848	(907,003,793)	(907,003,793)	(8,774,956,937)	1,099,987,259

XVI.당기순이익의 귀속

(1)지배기업소유주지분	352,084,848	352,084,848	(906,875,778)	(906,875,778)	(8,774,956,937)	1,130,322,460

(2)비지배지분	0	0	(128,015)	(128,015)	0	(30,335,201)

XVII.기타포괄손익	0	0	0	0	959,257,129	(344,754,131)

XVIII.총포괄손익	352,084,848	352,084,848	(907,003,793)	(907,003,793)	(7,815,699,808)	755,233,128

XIX.주당이익

(1)주당이익	9	9	(27)	(27)	(245)	34

1.계속사업주당손익	9	9	(27)	(27)	(245)	34

2.중단영업주당손익	0	0	0	0	0	0

연결 자본변동표
제 44 기 1분기 2017.01.01 부터 2017.03.31 까지
제 43 기 1분기 2016.01.01 부터 2016.03.31 까지
제 43 기 2016.01.01 부터 2016.12.31 까지
제 42 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

지배기업소유주지분	비지배지분	자본 합계

자본금	자본잉여금	기타포괄손익누계액	이익잉여금	지배기업소유주지분 합계

2015.01.01 (Ⅰ.기초자본)	16,579,544,000	16,459,824,209	282,442,104	(9,954,207,038)	23,367,603,275	298,763,445	23,666,366,720

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	1,130,322,460	1,130,322,460	(30,335,201)	1,099,987,259

(2)결손보전	0	0	0	0	0	0	0

(3)유상증자	59,880,000	80,119,440	0	0	139,999,440	0	139,999,440

(4)종속기업투자취득	0	0	0	0	0	0

(5)종속기업투자처분	0	0	0	0	0	0

(6)종속기업 자기수식취득	0	0	0	0	0	0

(7)연결범위 변동	0	0	0	0	0	(244,068,806)	(244,068,806)

(8)전환권대가	0	0	0	0	0	0

(9)보험수리적손익	0	0	(180,207,640)	0	(180,207,640)	0	(180,207,640)

(10)자기주식처분이익	0	0	0	0	0	0

(11)지분법자본변동	0	0	(164,546,491)	0	(164,546,491)	0	(164,546,491)

(12)전환사채전환	82,236,500	117,829,362	0	0	200,065,862	0	200,065,862

(13)신주인수권대가 발생	0	0	0	0	0	0	0

2015.12.31 (Ⅲ.기말자본)	16,721,660,500	16,657,773,011	(62,312,027)	(8,823,884,578)	24,493,236,906	24,359,438	24,517,596,344

2016.01.01 (Ⅰ.기초자본)	16,721,660,500	16,657,773,011	(62,312,027)	(8,823,884,578)	24,493,236,906	24,359,438	24,517,596,344

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	(8,774,956,937)	(8,774,956,937)	0	(8,774,956,937)

(2)결손보전	0	0	0	0	0	0	0

(3)유상증자	0	0	0	0	0	0	0

(4)종속기업투자취득	0	0	0	0	0	0	0

(5)종속기업투자처분	0	0	0	0	0	(24,359,438)	(24,359,438)

(6)종속기업 자기수식취득	0	0	0	0	0	0	0

(7)연결범위 변동	0	0	0	(19,699,667)	(19,699,667)	0	(19,699,667)

(8)전환권대가	0	2,152,933,073	0	0	2,152,933,073	0	2,152,933,073

(9)보험수리적손익	0	0	(5,346,848)	0	(5,346,848)	0	(5,346,848)

(10)자기주식처분이익	0	0	0	0	0	0	0

(11)지분법자본변동	0	0	964,603,977	0	964,603,977	0	964,603,977

(12)전환사채전환	197,368,300	2,966,072,964	0	0	4,939,755,964	0	4,939,755,964

(13)신주인수권대가 발생	0	0	0	0	0	0	0

2016.12.31 (Ⅲ.기말자본)	18,695,343,500	21,776,779,048	896,945,102	(17,618,541,182)	23,750,526,468	0	23,750,526,468

2016.01.01 (Ⅰ.기초자본)	16,721,660,500	16,657,773,011	(62,312,027)	(8,823,884,578)	24,493,236,906	24,359,438	24,517,596,344

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	(906,875,778)	(906,875,778)	(128,015)	(907,003,793)

(2)결손보전	0	0	0	0	0	0	0

(3)유상증자	0	0	0	0	0	0	0

(4)종속기업투자취득	0	0	0	0	0	0	0

(5)종속기업투자처분	0	0	0	0	0	0	0

(6)종속기업 자기수식취득	0	0	0	0	0	0	0

(7)연결범위 변동	0	0	0	(23,009,470)	(23,009,470)	0	(23,009,470)

(8)전환권대가	0	0	0	0	0	0	0

(9)보험수리적손익	0	0	0	0	0	0	0

(10)자기주식처분이익	0	0	0	0	0	0	0

(11)지분법자본변동	0	0	0	0	0	0	0

(12)전환사채전환	0	0	0	0	0	0	0

(13)신주인수권대가 발생	0	0	0	0	0	0	0

2016.03.31 (Ⅲ.기말자본)	16,721,660,500	16,657,773,011	(62,312,027)	(8,753,769,826)	(23,563,351,658)	24,231,423	23,587,583,081

2017.01.01 (Ⅰ.기초자본)	18,695,343,500	21,776,779,048	896,945,102	(17,618,541,182)	23,750,526,468	0	23,750,526,468

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	352,084,848	352,084,848	0	352,084,848

(2)결손보전	0	0	0	0	0	0	0

(3)유상증자	0	0	0	0	0	0	0

(4)종속기업투자취득	0	0	0	0	0	0	0

(5)종속기업투자처분	0	0	0	0	0	0	0

(6)종속기업 자기수식취득	0	0	0	0	0	0	0

(7)연결범위 변동	0	0	0	0	0	0	0

(8)전환권대가	0	0	0	0	0	0	0

(9)보험수리적손익	0	0	0	0	0	0	0

(10)자기주식처분이익	0	0	0	0	0	0	0

(11)지분법자본변동	0	0	0	0	0	0	0

(12)전환사채전환	0	0	0	0	0	0	0

(13)신주인수권대가 발생	0	0	0	0	0	0	0

2017.03.31 (Ⅲ.기말자본)	18,695,343,500	21,776,779,048	896,945,102	(17,266,456,334)	24,102,611,316	0	24,102,611,316

연결 현금흐름표
제 44 기 1분기 2017.01.01 부터 2017.03.31 까지
제 43 기 1분기 2016.01.01 부터 2016.03.31 까지
제 43 기 2016.01.01 부터 2016.12.31 까지
제 42 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 44 기 1분기	제 43 기 1분기	제 43 기	제 42 기

Ⅰ.영업활동현금흐름	(3,504,995,457)	(2,066,782,234)	2,885,900,112	4,789,303,681

(1)당기순이익(손실)	352,084,848	(907,003,793)	(8,774,956,937)	1,099,987,259

(2)당기순이익조정을 위한 가감	(3,796,644,391)	(818,355,620)	12,855,833,201	4,620,956,981

1.감가상각비	245,570,452	288,215,626	1,011,419,311	1,047,952,678

2.대손상각비	0	0	1,838,902,967	486,748,935

3.퇴직급여	37,877,353	4,249,456	328,853,077	289,408,996

4.매도가능증권손상차손	0	0	48,720,000	0

5.관계기업투자 처분이익	0	0	0	0

6.유형자산처분이익	0	0	(159,300)	(1,696,380,630)

7.관계기업투자손상차손	0	0	349,990,047	0

8.지분법이익	0	0	(134,554,982)	0

9.지분법손실	0	0	1,109,424,246	653,637,282

10.유형자산처분손실	0	0	7,566,667	8,929,595

11.선수금의 증가(감소)	1,242,822,415	(2,631,654)	14,545,931	(659,772,186)

12.외화환산이익	(12,381,091)	0	0	(55,954,037)

13.외화환산손실	76,085,486	0	0	312,384,800

14.사채상환손실	0	0	516,045	8,092,125

15.금융비용	379,405,292	472,761,025	2,182,944,889	1,779,268,920

16.금융수익	(120,030,369)	(117,723,442)	(517,305,601)	(386,774,523)

17.매출채권의 감소(증가)	(1,291,387,573)	(1,602,907,678)	(5,023,300,641)	3,497,247,423

18.미수금의 감소(증가)	(41,628,720)	(12,268,721)	780,758,662	1,006,269,194

19.매입채무의증가(감소)	(1,281,895,403)	2,126,701,726	4,906,591,435	(7,225,717,180)

20.선급금의 감소(증가)	(455,290,544)	15,000,000	(972,036,000)	(78,589,576)

21.선급비용의 감소(증가)	(116,316,547)	(1,756,845,072)	125,643,390	82,781,890

22.미수법인세환급액의감소	(4,412,100)	(146,080)	(8,120,850)	(638,140)

23.미수수익의 증가	(54,273,775)	0	0	9,505,294

24.재고자산의감소(증가)	(1,858,423,373)	41,537,287	6,852,659,008	2,026,734,622

25.미지급금의증가(감소)	(523,303,421)	(217,315,105)	312,217,389	3,477,271,959

26.예수금의 증가(감소)	16,352,850	(15,508,970)	(909,345)	2,020,340

27.예수보증금의증가(감소)	0	0	(10,000,000)	(80,000,000)

28.재고자산평가손실	0	0	0	194,675,075

29.유형자산손상차손	0	0	0	258,022,202

30.퇴직연금운영자산의감소(증가)	0	(52,183,507)	(304,746,648)	31,469,681

31.퇴직금의 지급	(35,415,323)	10,709,489	(43,526,231)	(217,843,712)

32.정부보조금과비용의상계	0	0	(260,265)	(149,794,046)

(3)이자수취	120,030,369	44,040,090	332,901,543	304,679,539

(4)이자지급	(180,466,283)	(385,462,911)	(1,527,877,695)	(1,236,320,098)

Ⅱ.투자활동현금흐름	(1,487,000,000)	218,454,000	(6,514,543,305)	(7,459,064,176)

(1)단기금융상품의 처분	0	1,500,000,000	2,278,000,000	878,000,000

(2)종속기업에 대한 지배력의상실	0	0	0	(5,672,824)

(3)관계기업투자의 처분	0	0	296,433,659	0

(4)관계기업투자의취득	0	0	(6,063,587,493)	(374,000,000)

(5)보증금의 감소	0	21,752,400	0	0

(6)단기금융상품의 취득	(15,000,000)	(1,515,000,000)	(2,338,000,000)	(2,383,000,000)

(7)회원권의취득	0	0	(143,467,930)	0

(8)단기대여금의대여	(1,452,000,000)	(87,136,000)	(6,409,401,000)	(8,815,036,000)

(9)장기투자증권의취득	0	0	0	0

(10)장기대여금의 대여	0	0	(65,000,000)	(59,543,000)

(11)장기대여금의 회수	0	0	0	525,560,920

(12)기계장치의 취득	0	0	0	0

(13)차량운반구의 취득	0	0	0	0

(14)구축물의 취득(처분)	0	0	0	0

(15)보증금의 증가	0	(21,852,400)	(3,100,000)	(271,000,000)

(16)단기대여금의 회수	0	320,690,000	6,659,000,000	6,304,116,000

(17)유형자산의 처분	0	0	105,500,000	3,230,000,000

(18)유형자산의 취득	(20,000,000)	0	(830,920,541)	(5,988,489,272)

(19)무형자산의 취득	0	0	0	(500,000,000)

Ⅲ.재무활동현금흐름	4,663,121,590	1,467,454,576	3,649,071,918	2,629,899,775

(1)전환사채의 발행	0	0	10,000,000,000	0

(2)사채의상환	0	0	0	(406,438,117)

(3)장기차입금의 차입	0	0	0	500,000,000

(4)유상증자	0	0	0	139,999,440

(5)단기차입금의 차입	4,663,121,590	1,777,538,076	0	6,108,680,681

(6)단기차입금의 상환	0	(310,083,500)	(5,370,574,477)	(4,182,332,800)

(7)유동성장기부채의 상환	0	0	(980,353,605)	0

(8)정부보조금의 수령	0	0	0	475,048,311

(9)주식발행비용의지급	0	0	0	(5,057,740)

Ⅳ.연결실체의 변동으로 인한 현금의증가	0	0	0	0

Ⅴ.현금및현금성자산의순증가(감소)	(328,873,867)	(380,873,658)	20,428,725	(39,860,720)

Ⅵ.기초현금및현금성자산	456,415,303	435,986,578	435,986,578	475,847,298

Ⅶ.기말현금및현금성자산	127,541,436	55,112,920	456,415,303	435,986,578