이렘 분기보고서 (2016.09)
2. 연결재무제표

연결 재무상태표
제 43 기 3분기말 2016.09.30 현재
제 42 기말 2015.12.31 현재
제 41 기말 2014.12.31 현재
(단위 : 원)

제 43 기 3분기말	제 42 기말	제 41 기말

자산

Ⅰ.비유동자산	37,103,565,921	21,721,634,784	24,707,881,285

(1)유형자산	13,767,608,271	9,944,852,003	13,607,168,835

(2)투자부동산	2,252,879,949	2,283,987,872	2,325,689,503

(3)무형자산	12,148,346,189	504,693,294	500,040,000

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

(5)관계기업투자	7,735,855,554	8,523,722,554	7,646,161,966

(6)매도가능금융자산	102,200,000	48,720,000	48,720,000

(7)장기매출채권및 기타채권	1,093,675,958	412,659,061	577,100,981

Ⅱ.유동자산	60,679,061,446	37,199,996,665	39,349,590,294

(1)재고자산	16,566,744,522	15,240,573,655	17,461,983,352

(2)매출채권 및 기타채권	34,632,046,922	18,382,408,566	19,688,371,621

(3)기타금융자산	3,747,010,122	2,613,000,000	1,108,000,000

(4)기타유동자산	2,879,976,672	528,288,131	615,394,023

(5)현금및현금성자산	2,853,283,208	435,726,313	475,841,298

자산총계	97,782,627,367	58,921,631,449	64,057,471,579

자본

Ⅰ.지배기업소유주지분	27,333,956,311	24,493,236,906	23,367,603,275

Ⅱ.자본금	18,695,343,500	16,721,660,500	16,579,544,000

(1)자본금	18,695,343,500	16,721,660,500	16,579,544,000

1.보통주자본금	18,695,343,500	16,721,660,500	16,579,544,000

Ⅲ.자본잉여금	21,619,855,098	16,657,773,011	16,459,824,209

Ⅳ.기타포괄손익누계액	(860,601,785)	(62,312,027)	282,442,104

Ⅴ.이익잉여금(결손금)	(12,120,640,502)	(8,823,884,578)	(9,954,207,038)

Ⅵ.비지배지분	(6,153,340,114)	24,359,438	298,763,445

자본총계	21,180,616,197	24,517,596,344	23,666,366,720

부채

Ⅰ.비유동부채	21,987,911,517	2,044,884,930	8,685,578,090

(1)장기차입금	19,900,867,362	980,000,000	7,903,935,765

(2)퇴직급여채무	2,087,044,155	1,064,884,930	781,642,325

(3)기타비유동금융부채	0	0	0

Ⅱ.유동부채	54,614,099,653	32,359,150,175	31,705,526,769

(1)매입채무 및 기타유동채무	21,610,625,144	8,401,975,518	16,725,171,624

(2)기타유동부채	1,287,034,445	590,386,245	1,010,974,149

(3)파생상품부채	784,901,567	0	0

(4)차입금	30,931,538,497	23,366,788,412	13,969,380,996

부채총계	76,602,011,170	34,404,035,105	40,391,104,859

자본과부채총계	97,782,627,367	58,921,631,449	64,057,471,579

연결 포괄손익계산서
제 43 기 3분기 2016.01.01 부터 2016.09.30 까지
제 42 기 3분기 2015.01.01 부터 2015.09.30 까지
제 42 기 2015.01.01 부터 2015.12.31 까지
제 41 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 43 기 3분기	제 42 기 3분기	제 42 기	제 41 기

3개월	누적	3개월	누적

Ⅰ.매출액	23,774,819,871	48,681,378,359	11,728,618,831	45,523,080,752	57,840,687,679	60,619,827,008

Ⅱ.매출원가	22,027,499,947	46,512,231,399	11,179,944,406	39,923,285,835	51,867,448,949	55,590,628,885

Ⅲ.매출총이익	1,747,319,924	2,169,146,960	548,674,425	5,599,794,917	5,973,238,730	5,029,198,123

Ⅳ.판매비와관리비	2,366,829,725	4,735,335,413	904,844,895	3,282,624,769	4,315,769,032	4,222,221,863

Ⅴ.영업이익(손실)	(619,509,801)	(2,566,188,453)	(356,170,470)	2,317,170,148	1,657,469,698	806,976,260

Ⅵ.기타수익	480,534,273	753,736,519	78,182,299	211,789,519	1,910,512,625	1,897,484,037

Ⅶ.기타비용	283,546,312	346,209,901	363,749,838	536,194,979	920,467,221	365,218,783

Ⅷ.금융수익	143,111,561	399,647,022	105,421,081	259,602,776	386,774,523	272,740,563

Ⅸ.금융비용	642,453,258	1,507,616,785	318,290,846	992,217,051	1,280,665,084	1,073,995,518

Ⅹ.지분법이익	0	74,421,702	0	10,426,351	0	12,824,493

XI.지분법손실	0	(113,821,469)	0	(521,002,283)	(653,637,282)	(343,080,334)

XⅡ.법인세차감전순이익(손실)	(921,863,537)	(3,306,031,365)	(854,607,774)	749,574,481	1,099,987,259	1,207,730,718

XⅢ.법인세비용	0	0	0	0	0	0

XIV.중단영업으로인한손실	0	0	0	0	0	0

XV.당기순이익(손실)	(921,863,537)	(3,306,031,365)	(854,607,774)	749,574,481	1,099,987,259	1,207,730,718

XVI.당기순이익의 귀속

(1)지배기업소유주지분	(892,888,429)	(3,277,056,257)	(854,607,774)	779,633,566	1,130,322,460	1,408,967,273

(2)비지배지분	(28,975,108)	(28,975,108)	0	(30,059,085)	(30,335,201)	(201,236,555)

XVII.기타포괄손익	0	(798,289,758)	0	(149,757,130)	(344,754,131)	515,209,528

XVIII.총포괄손익	(921,863,537)	(4,104,321,123)	(854,607,774)	599,817,351	755,233,128	1,722,940,246

XIX.주당이익

(1)주당이익	(25)	(94)	(26)	23	34	43

1.계속사업주당손익	(25)	(94)	(26)	23	34	43

2.중단영업주당손익	0	0	0	0	0	0

연결 자본변동표
제 43 기 3분기 2016.01.01 부터 2016.09.30 까지
제 42 기 3분기 2015.01.01 부터 2015.09.30 까지
제 42 기 2015.01.01 부터 2015.12.31 까지
제 41 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배기업소유주지분	비지배지분	자본 합계

자본금	자본잉여금	기타포괄손익누계액	이익잉여금	지배기업소유주지분 합계

2014.01.01 (Ⅰ.기초자본)	15,698,451,500	14,751,943,798	(232,767,424)	(11,363,174,311)	18,854,453,563	0	18,854,453,563

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	1,408,967,273	1,408,967,273	(201,236,555)	1,207,730,718

(2)결손보전	0	0	0	0	0	0	0

(3)유상증자	881,092,500	1,205,900,205	0	0	2,086,992,705	0	2,086,992,705

(4)종속기업투자취득	0	0	0	0	0	500,000,000	500,000,000

(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	501,980,206	0	0	501,980,206	0	501,980,206

(9)보험수리적손익	0	0	(29,348,181)	0	(29,348,181)	0	(29,348,181)

(10)자기주식처분이익	0	0	0	0	0	0	0

(11)지분법자본변동	0	0	544,557,709	0	544,557,709	0	544,557,709

(12)전환사채전환	0	0	0	0	0	0	0

(13)신주인수권대가 발생	0	0	0	0	0	0	0

2014.12.31 (Ⅲ.기말자본)	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

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	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	(244,068,806)	(244,068,806)

(8)전환권대가	0	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	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

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	779,633,566	779,633,566	(30,059,085)	749,574,481

(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	24,609,209	24,609,209

(5)종속기업투자처분	0	0	0	0	0	(268,704,360)	(268,704,360)

(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	(18,678,830)	0	(18,678,830)	0	(18,678,830)

(10)자기주식처분이익	0	0	0	0	0	0	0

(11)지분법자본변동	0	0	(131,078,300)	0	(131,078,300)	0	(131,078,300)

(12)전환사채전환	59,880,000	80,119,440	0	0	139,999,440	0	139,999,440

(13)신주인수권대가 발생	0	0	0	0	0	0	0

2015.09.30 (Ⅲ.기말자본)	16,639,424,000	16,539,943,649	132,684,974	(9,174,573,472)	24,137,479,151	24,609,209	24,162,088,360

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	(3,277,056,257)	(3,277,056,257)	(28,975,108)	(3,306,031,365)

(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	(5,927,132,568)	(5,927,132,568)

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

(6)종속기업 자기수식취득	0	(202,767,562)	0	0	(202,767,562)	(197,232,438)	(400,000,000)

(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	(49,822,525)	0	(49,822,525)	0	(49,822,525)

(10)자기주식처분이익	0	0	0	0	0	0	0

(11)지분법자본변동	0	0	(748,467,233)	0	(748,467,233)	0	(748,467,233)

(12)전환사채전환	1,973,683,000	3,011,916,576	0	0	4,985,599,576	0	4,985,599,576

(13)신주인수권대가 발생	0	0	0	0	0	0	0

2016.09.30 (Ⅲ.기말자본)	18,695,343,500	21,619,855,098	(860,601,785)	(12,120,640,502)	27,333,956,311	(6,153,340,114)	21,180,616,197

연결 현금흐름표
제 43 기 3분기 2016.01.01 부터 2016.09.30 까지
제 42 기 3분기 2015.01.01 부터 2015.09.30 까지
제 42 기 2015.01.01 부터 2015.12.31 까지
제 41 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 43 기 3분기	제 42 기 3분기	제 42 기	제 41 기

Ⅰ.영업활동현금흐름	(8,820,033,641)	7,833,525,273	4,789,303,681	(6,447,105,580)

(1)당기순이익(손실)	(3,306,031,365)	749,574,480	1,099,987,259	1,207,730,718

(2)당기순이익조정을 위한 가감	(4,215,814,738)	7,851,402,260	4,620,956,981	(6,828,483,549)

1.감가상각비	913,760,213	785,406,961	1,047,952,678	1,101,632,955

2.대손상각비	0	412,987,200	486,748,935	0

3.퇴직급여	(173,392,237)	181,975,787	289,408,996	257,908,038

4.전환권조정상각	0	0	0	0

5.매도가능증권손상차손	48,720,000	0	0	0

6.관계기업투자 처분이익	0	0	0	(908,921,061)

7.유형자산처분이익	(159,300)	0	(1,696,380,630)	(10,000,000)

8.지분법이익	(74,421,702)	(10,426,351)	0	(12,824,493)

9.지분법손실	113,821,469	521,002,283	653,637,282	343,080,334

10.신주인수권조정상각	0	0	0	0

11.중단사업손실	0	0	0	0

12.유형자산처분손실	7,566,667	8,929,595	8,929,595	0

13.선수금의 증가(감소)	545,461,574	(573,706,946)	(659,772,186)	653,667,552

14.잡이익	(291,797,965)	0	0	0

15.외화환산이익	61,022,496	0	(55,954,037)	(91,465,759)

16.외화환산손실	94,906,044	0	312,384,800	243,370,661

17.사채상환손실	516,045	5,390,645	8,092,125	0

18.금융비용	2,101,462,001	1,349,528,857	1,779,268,920	1,211,241,321

19.금융수익	(399,647,022)	(259,588,214)	(386,774,523)	(263,116,982)

20.매출채권의 감소(증가)	(7,679,687,715)	3,748,036,639	3,497,247,423	(493,817,522)

21.무형자산상각비	6,544,489	0	0	0

22.미수금의 감소(증가)	(328,994,740)	865,413,361	1,006,269,194	(1,295,868,049)

23.매입채무의증가(감소)	5,100,868,237	(522,032,843)	(7,225,717,180)	(4,203,685,068)

24.선급금의 감소(증가)	(2,226,365,225)	(196,094,607)	(78,589,576)	(74,107,042)

25.선급비용의 감소(증가)	64,022,301	132,996,926	82,781,890	(308,437,685)

26.미수법인세환급액의감소	(4,534,770)	(151,850)	(638,140)	1,008,480

27.미수수익의 증가	0	9,505,294	9,505,294	(9,505,294)

28.재고자산의감소(증가)	658,318,637	(1,199,582,776)	2,026,734,622	(4,293,735,121)

29.미지급금의증가(감소)	(2,498,700,459)	2,921,198,964	3,477,271,959	1,681,440,920

30.예수금의 증가(감소)	3,546,165	(2,094,410)	2,020,340	3,238,820

31.예수보증금의증가(감소)	(10,000,000)	(80,000,000)	(80,000,000)	(8,000,000)

32.미지급비용의 증가(감소)	0	0	0	0

33.재고자산평가손실	0	0	194,675,075	0

34.유형자산손상차손	0	0	258,022,202	0

35.퇴직연금운영자산의감소(증가)	175,196,325	(155,358,526)	31,469,681	25,960,934

36.퇴직금의 지급	(423,846,692)	0	(217,843,712)	(142,555,488)

37.정부보조금과비용의상계	426	(91,933,729)	(149,794,046)	(234,994,000)

(3)이자수취	221,280,905	196,975,098	304,679,539	215,918,872

(4)이자지급	(1,519,468,443)	(964,426,565)	(1,236,320,098)	(1,042,271,621)

Ⅱ.투자활동현금흐름	(3,604,706,401)	(5,507,976,852)	(7,459,064,176)	(3,760,174,943)

(1)단기금융상품의 처분	2,780,033,900	0	878,000,000	0

(2)장기금융상품의 처분	0	0	0	0

(3)종속기업에 대한 지배력의상실	0	0	(5,672,824)	0

(4)기계장치의 처분	105,500,000	1,430,000,000	0	0

(5)관계기업투자의 처분	296,433,659	0	0	1,658,921,061

(6)관계기업투자의취득	(5,939,396,355)	(897,000,000)	(374,000,000)	0

(7)보증금의 감소	16,000,000	0	0	9,560,000

(8)장기금융상품의 취득	0	0	0	0

(9)단기금융상품의 취득	(45,000,000)	0	(2,383,000,000)	0

(10)회원권의취득	(143,467,930)	0	0	0

(11)단기대여금의대여	(2,983,136,000)	(5,249,591,000)	(8,815,036,000)	(3,811,574,417)

(12)장기투자증권의취득	0	0	0	(23,520,000)

(13)장기대여금의 대여	(65,000,000)	0	(59,543,000)	(472,334,000)

(14)장기대여금의 회수	50,000,000	304,046,920	525,560,920	95,301,013

(15)지분법주식의 취득	0	0	0	0

(16)기계장치의 취득	(466,673,695)	(4,563,252,772)	0	(3,764,016,936)

(17)차량운반구의 취득	0	0	0	(46,795,058)

(18)구축물의 취득(처분)	0	0	0	(397,000,000)

(19)보증금의 증가	(236,296,680)	(200,000,000)	(271,000,000)	(25,630,000)

(20)단기대여금의 회수	3,029,621,700	3,667,820,000	6,304,116,000	3,006,913,394

(21)유형자산의 처분	0	0	3,230,000,000	10,000,000

(22)유형자산의 취득	0	0	(5,988,489,272)	0

(23)무형자산의 취득	(3,325,000)	0	(500,000,000)	0

Ⅲ.재무활동현금흐름	14,842,297,363	(2,624,669,033)	2,629,899,775	8,992,708,129

(1)신주인수권부사채의 발행	10,000,000,000	0	0	0

(2)전환사채의 발행	10,000,000,000	0	0	7,000,000,000

(3)사채의상환	0	0	(406,438,117)	0

(4)장기차입금의 차입	0	0	500,000,000	480,000,000

(5)유상증자	0	(300,000,000)	139,999,440	596,952,705

(6)단기차입금의 차입	0	1,071,940,764	6,108,680,681	5,630,839,365

(7)단기차입금의 상환	(3,839,849,032)	(3,308,332,800)	(4,182,332,800)	(3,608,927,281)

(8)유동성장기부채의 상환	(1,017,853,605)	(238,291,365)	0	(1,341,156,660)

(9)주식발행비용	0	0	(5,057,740)	0

(10)자기주식처분이익 발생	(300,000,000)	0	0	0

(11)정부보조금의 수령	0	150,014,368	475,048,311	235,000,000

Ⅳ.연결실체의 변동으로 인한 현금의증가	0	75,327,289	0	34,672

Ⅴ.현금및현금성자산의순증가(감소)	2,417,557,321	(223,793,323)	(39,860,720)	(1,214,537,722)

Ⅵ.기초현금및현금성자산	435,986,578	475,847,298	475,847,298	1,690,385,020

Ⅶ.기말현금및현금성자산	2,853,543,899	252,053,975	435,986,578	475,847,298