신성이엔지 사업보고서 (2018.12)
2. 연결재무제표

연결 재무상태표
제 40 기 2018.12.31 현재
제 39 기 2017.12.31 현재
제 38 기 2016.12.31 현재
(단위 : 원)

제 40 기	제 39 기	제 38 기

자산

Ⅰ.유동자산	159,849,487,479	365,422,937,591	376,362,334,024

(1)현금및현금성자산	16,289,809,162	49,210,840,199	75,199,024,192

(2)단기금융상품	2,956,548,924	11,591,569,463	17,092,121,657

(3)매출채권 및 기타유동채권	78,177,445,106	179,567,867,454	186,407,930,577

(4)계약자산	21,048,128,214	93,874,163,849	56,345,696,021

(5)재고자산	25,700,288,345	21,109,349,854	35,012,352,593

(6)기타금융자산	1,891,888,641	2,350,987,038	1,696,855,407

(7)당기법인세자산	892,356,560	53,703,872	298,243,266

(8)기타유동자산	12,893,022,527	7,664,455,862	4,310,110,311

Ⅱ.비유동자산	253,295,611,612	317,433,952,346	317,616,053,205

(1)장기금융상품	1,810,441,962	12,392,650,333	4,173,305,117

(2)매출채권및기타채권	303,133,483	21,478,580,933	16,858,594,712

(3)당기손익-공정가치금융자산	5,147,501,148	0	0

(4)매도가능금융자산	0	4,801,721,557	7,541,294,731

(5)기타포괄손익-공정가치금융자산	19,580,400,000	0	0

(6)이연법인세자산	13,703,896,495	969,992,313	697,261,424

(7)종속기업, 조인트벤처와 관계기업에 대한 투자자산	29,961,175,888	2,884,316,148	3,935,618,566

(8)유형자산	149,141,845,057	232,407,611,743	237,026,827,302

(9)투자부동산	16,271,130,327	13,967,118,083	14,269,560,571

(10)영업권 이외의 무형자산	10,726,984,533	21,775,523,199	23,695,359,283

(11)기타비유동금융자산	2,441,582,228	1,352,521,494	2,236,435,366

(12)기타비유동자산	4,207,520,491	5,403,916,543	7,181,796,133

자산총계	413,145,099,091	682,856,889,937	693,978,387,229

부채

Ⅰ.유동부채	272,010,305,315	487,924,743,109	456,194,031,812

(1)매입채무 및 기타유동채무	73,708,857,653	267,858,338,525	310,564,774,271

(2)계약부채	25,657,739,057	65,970,757,472	34,981,900,457

(3)단기차입금	155,704,052,488	138,972,393,645	93,733,218,963

(4)단기이연수익	25,013,104	153,379,896	32,151,944

(5)당기법인세부채	865,545,047	360,239,173	2,792,709,495

(6)유동충당부채	3,226,288,897	4,668,017,989	2,837,689,187

(7)기타유동금융부채	817,649,472	282,000,000	10,696,796,879

(8)기타유동부채	12,005,159,597	9,659,616,409	292,000,000

(9)당기손익인식 금융부채	0	0	262,790,616

Ⅱ.비유동부채	27,051,173,313	113,121,588,841	115,509,355,580

(1)매입채무 및 기타부채	1,112,599,262	0	0

(2)장기차입금	21,356,037,351	101,898,281,885	104,088,364,430

(3)이연법인세부채	641,087,928	5,534,915,120	7,378,463,048

(4)비유동충당부채	3,333,454,814	4,871,552,207	3,375,214,241

(5)기타비유동금융부채	0	11,970,503	17,826,243

(6)기타비유동부채	607,993,958	804,869,126	649,487,618

부채총계	299,061,478,628	601,046,331,950	571,703,387,392

자본

Ⅰ.지배주주지분	114,141,786,638	81,864,789,846	122,260,149,984

(1)자본금	86,606,856,500	86,606,856,500	86,606,856,500

(2)기타불입자본	119,374,369,470	71,500,650,973	68,503,927,870

(3)결손금	(65,451,104,866)	(74,857,651,978)	(35,738,621,377)

(4)기타자본구성요소	(26,388,334,466)	(1,385,065,649)	2,887,986,991

비지배지분	(58,166,175)	(54,231,859)	14,849,853

자본총계	114,083,620,463	81,810,557,987	122,274,999,837

자본과부채총계	413,145,099,091	682,856,889,937	693,978,387,229

연결 손익계산서
제 40 기 2018.01.01 부터 2018.12.31 까지
제 39 기 2017.01.01 부터 2017.12.31 까지
제 38 기 2016.01.01 부터 2016.12.31 까지
(단위 : 원)

제 40 기	제 39 기	제 38 기

Ⅰ.수익(매출액)	424,654,240,360	574,465,047,412	217,216,935,533

Ⅱ.매출원가	382,478,733,259	538,709,017,794	213,610,668,014

Ⅲ.매출총이익	42,175,507,101	35,756,029,618	3,606,267,519

Ⅳ.판매비	17,950,407,785	17,198,528,332	7,161,403,426

Ⅴ.관리비	21,561,934,450	18,841,374,877	4,152,953,569

Ⅵ.경상연구개발비	6,815,333,168	5,469,544,161	2,035,289,701

Ⅶ.영업이익(손실)	(4,152,168,302)	(5,753,417,752)	(9,743,379,177)

(1)금융이익	322,916,614	4,300,660,280	2,292,493,346

(2)금융원가	(13,185,154,532)	(10,957,733,299)	(10,472,831,529)

(3)지분법투자손익	2,017,440,979	94,988,394	4,357,858,682

(4)관계기업투자처분손익	170,452,634	(732,308,248)	0

(5)종속기업투자손익	44,111,630,625	0	0

(6)기타영업외이익	2,861,155,614	3,650,809,621	27,290,000,922

(7)기타영업외비용	(52,558,511,139)	(5,523,135,356)	(8,885,738,344)

Ⅷ.법인세비용차감전순이익(손실)	(20,412,237,507)	(14,920,136,360)	4,838,403,900

Ⅸ.법인세비용	(15,349,215,898)	(834,865,115)	1,672,359,422

Ⅹ.계속영업연결당기순이익(손실)	(5,063,021,609)	(14,085,271,245)	3,166,044,478

XI.중단영업	15,761,151,371	(25,102,841,068)	0

(1)중단영업연결손익	15,761,151,371	(25,102,841,068)	0

XⅡ.당기연결순이익	10,698,129,762	(39,188,112,313)	3,166,044,478

XⅢ.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	10,702,049,715	(39,119,030,601)	3,254,155,823

1.계속영업손익	(5,059,101,656)	(14,016,189,533)	3,254,155,823

2.중단영업손익	15,761,151,371	(25,102,841,068)	0

(2)비지배지분에 귀속되는 당기순이익(손실)	(3,919,953)	(69,081,712)	(88,111,345)

XIV.지배기업 소유주지분에 대한 주당손익

(1)기본 및 희석주당순이익(손실)	76	(326)	33

(2)계속영업 기본주당순손익	(36)	(117)	33

(3)중단영업 기본주당순손익	112	(209)	0

연결 포괄손익계산서
제 40 기 2018.01.01 부터 2018.12.31 까지
제 39 기 2017.01.01 부터 2017.12.31 까지
제 38 기 2016.01.01 부터 2016.12.31 까지
(단위 : 원)

제 40 기	제 39 기	제 38 기

Ⅰ.당기순이익(손실)	10,698,129,762	(39,188,112,313)	3,166,044,478

Ⅱ.기타포괄손익	(25,044,658,772)	(4,224,500,475)	204,287,519

(1)당기손익으로 재분류되지 않는항목(세후기타포괄손익)	(25,207,916,822)	0	15,204,390

1.기타포괄손익공정가치금융자산평가손익	(25,207,916,822)	0	0

2.지분법 이익잉여금 변동	0	0	15,204,390

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	163,258,050	(4,224,500,475)	189,083,129

1.매도가능금융자산평가손익	0	(2,306,439,069)	18,054,555

2.해외사업장환산손익	11,092,148	(1,755,916,063)	594,468,804

3.지분법자본변동	152,165,902	(162,145,343)	(423,440,230)

Ⅲ.중단사업기타포괄손익	41,390,334	(48,552,165)	0

Ⅳ.총포괄손익	(14,305,138,676)	(43,461,164,953)	3,370,331,997

Ⅴ.총 포괄손익의 귀속

(1)지배기업 소유주지분	(14,301,219,102)	(43,392,083,241)	3,458,443,342

1.계속영업기타포괄손익	(30,103,760,807)	(18,240,690,008)	3,458,443,342

2.중단영업기타포괄손익	15,802,541,705	(25,151,393,233)	0

(2)총 포괄손익, 비지배지분	(3,919,574)	(69,081,712)	(88,111,345)

연결 자본변동표
제 40 기 2018.01.01 부터 2018.12.31 까지
제 39 기 2017.01.01 부터 2017.12.31 까지
제 38 기 2016.01.01 부터 2016.12.31 까지
(단위 : 원)

자본

지배지분	비지배지분	자본 합계

자본금	기타불입자본	이익잉여금(결손금)	기타자본구성요소	지배지분 합계

주식발행초과금	자기주식	자기주식처분손실	전환권대가	기타자본조정	기타	기타불입자본 합계

Ⅰ.회계정책변경효과	0	0	0	0	0	0	0	0	0	0	0	0	0

2016.01.01 (Ⅱ.기초자본)	37,872,900,000	58,309,625,011	0	(978,782,308)	0	0	3,186,325,799	60,517,168,502	(39,007,981,590)	2,698,903,862	62,080,990,774	0	62,080,990,774

Ⅲ.총포괄손익	(1)당기순이익(손실)	0	0	0	0	0	0	0	0	3,254,155,823	0	3,254,155,823	(88,111,345)	3,166,044,478

(2)매도가능금융자산평가손익	0	0	0	0	0	0	0	0	0	18,054,555	18,054,555	0	18,054,555

(3)기타포괄손익-공정가치금융자산평가손익	0	0	0	0	0	0	0	0	0	0	0	0	0

(4)해외사업환산손익	0	0	0	0	0	0	0	0	0	594,468,804	594,468,804	0	594,468,804

(5)지분법자본변동	0	0	0	0	0	0	0	0	0	(423,440,230)	(423,440,230)	0	(423,440,230)

(6)지분법이익잉여금변동	0	0	0	0	0	0	0	0	15,204,390	0	15,204,390	0	15,204,390

Ⅳ.자본에직접반영된 거래	(1)유상증자	12,500,000,000	16,666,734,400	0	0	0	0	0	16,666,734,400	0	0	29,166,734,400	0	29,166,734,400

(2)합병관련 보통주 발행	36,233,956,500	60,623,555,544	(34,851,151,760)	0	0	0	0	25,772,403,784	0	0	62,006,360,284	112,877,010	62,119,237,294

(3)자기주식처분	0	0	0	0	0	0	0	0	0	0	0	0	0

(4)주식매수선택권 행사	0	0	(34,425,748,580)	0	0	0	0	(34,425,748,580)	0	0	(34,425,748,580)	(34,425,748,580)

(5)비지배지분취득	0	0	0	0	0	(26,630,236)	0	(26,630,236)	0	0	(26,630,236)	(9,915,812)	(36,546,048)

(6)전환사채 발행	0	0	0	0	0	0	0	0	0	0	0	0	0

(7)교환사채 자기주식 교환	0	0	0	0	0	0	0	0	0	0	0	0	0

(8)주식교환	0	0	0	0	0	0	0	0	0	0	0	0	0

(9)기타조정	0	0	0	0	0	0	0	0	0	0	0	0	0

(10)연결범위 변동	0	0	0	0	0	0	0	0	0	0	0	0	0

2016.12.31 (Ⅴ.기말자본)	86,606,856,500	135,599,914,955	(69,276,900,340)	(978,782,308)	0	(26,630,236)	3,186,325,799	68,503,927,870	(35,738,621,377)	2,887,986,991	122,260,149,984	14,849,853	122,274,999,837

Ⅰ.회계정책변경효과	0	0	0	0	0	0	0	0	0	0	0	0	0

2017.01.01 (Ⅱ.기초자본)	86,606,856,500	135,599,914,955	(69,276,900,340)	(978,782,308)	0	(26,630,236)	3,186,325,799	68,503,927,870	(35,738,621,377)	2,887,986,991	122,260,149,984	14,849,853	122,274,999,837

Ⅲ.총포괄손익	(1)당기순이익(손실)	0	0	0	0	0	0	0	0	(39,119,030,601)	0	(39,119,030,601)	(69,081,712)	(39,188,112,313)

(2)매도가능금융자산평가손익	0	0	0	0	0	0	0	0	0	(2,306,439,069)	(2,306,439,069)	0	(2,306,439,069)

(3)기타포괄손익-공정가치금융자산평가손익	0	0	0	0	0	0	0	0	0	0	0	0	0

(4)해외사업환산손익	0	0	0	0	0	0	0	0	0	(1,804,468,228)	(1,804,468,228)	0	(1,804,468,228)

(5)지분법자본변동	0	0	0	0	0	0	0	0	0	(162,145,343)	(162,145,343)	0	(162,145,343)

(6)지분법이익잉여금변동	0	0	0	0	0	0	0	0	0	0	0	0	0

Ⅳ.자본에직접반영된 거래	(1)유상증자	0	0	0	0	0	0	0	0	0	0	0	0	0

(2)합병관련 보통주 발행	0	0	0	0	0	0	0	0	0	0	0	0	0

(3)자기주식처분	0	0	0	0	0	0	0	0	0	0	0	0	0

(4)주식매수선택권 행사	0	0	0	0	0	0	0	0	0	0	0	0	0

(5)비지배지분취득	0	0	0	0	0	0	0	0	0	0	0	0	0

(6)전환사채 발행	0	0	0	0	1,396,739,155	0	0	1,396,739,155	0	0	1,396,739,155	0	1,396,739,155

(7)교환사채 자기주식 교환	0	0	960,103,976	639,877,054	0	0	0	1,599,981,030	0	0	1,599,981,030	0	1,599,981,030

(8)주식교환	0	0	0	0	0	0	0	0	0	0	0	0	0

(9)기타조정	0	936,036,610	(936,033,692)	0	0	0	0	2,918	0	0	2,918	0	2,918

(10)연결범위 변동	0	0	0	0	0	0	0	0	0	0	0	0	0

2017.12.31 (Ⅴ.기말자본)	86,606,856,500	136,535,951,565	(69,252,830,056)	(338,905,254)	1,396,739,155	(26,630,236)	3,186,325,799	71,500,650,973	(74,857,651,978)	(1,385,065,649)	81,864,789,846	(54,231,859)	81,810,557,987

Ⅰ.회계정책변경효과	0	0	0	0	0	0	0	0	(97,168,953)	0	(97,168,953)	0	(97,168,953)

2018.01.01 (Ⅱ.기초자본)	86,606,856,500	136,535,951,565	(69,252,830,056)	(338,905,254)	1,396,739,155	(26,630,236)	3,186,325,799	71,500,650,973	(74,954,820,931)	(1,385,065,649)	81,767,620,893	(54,231,859)	81,713,389,034

Ⅲ.총포괄손익	(1)당기순이익(손실)	0	0	0	0	0	0	0	0	10,702,049,715	0	10,702,049,715	(3,919,953)	10,698,129,762

(2)매도가능금융자산평가손익	0	0	0	0	0	0	0	0	0	0	0	0	0

(3)기타포괄손익-공정가치금융자산평가손익	0	0	0	0	0	0	0	0	(25,207,916,822)	(25,207,916,822)	0	(25,207,916,822)

(4)해외사업환산손익	0	0	0	0	0	0	0	0	0	11,091,769	11,091,769	379	11,092,148

(5)지분법자본변동	0	0	0	0	0	0	0	0	0	152,165,902	152,165,902	0	152,165,902

(6)지분법이익잉여금변동	0	0	0	0	0	0	0	0	0	0	0	0	0

Ⅳ.자본에직접반영된 거래	(1)유상증자	0	0	0	0	0	0	0	0	0	0	0	0	0

(2)합병관련 보통주 발행	0	0	0	0	0	0	0	0	0	0	0	0	0

(3)자기주식처분	0	0	0	0	0	0	0	0	0	0	0	0	0

(4)주식매수선택권 행사	0	0	0	0	0	0	0	0	0	0	0	0	0

(5)비지배지분취득	0	0	0	0	0	0	0	0	0	0	0	0	0

(6)전환사채 발행	0	0	0	0	0	0	0	0	0	0	0	0	0

(7)교환사채 자기주식 교환	0	0	892,234,831	507,762,761	0	0	0	1,399,997,592	0	0	1,399,997,592	0	1,399,997,592

(8)주식교환	0	0	28,944,019,941	17,503,070,728	0	0	0	46,447,090,669	0	0	46,447,090,669	0	46,447,090,669

(9)기타조정	0	0	0	0	0	0	0	0	0	0	0	0	0

(10)연결범위 변동	0	0	0	0	0	26,630,236	0	26,630,236	(1,198,333,650)	41,390,334	(1,130,313,080)	(14,724)	(1,130,327,822)

2018.12.31 (Ⅴ.기말자본)	86,606,856,500	136,535,951,565	(39,416,575,284)	17,671,928,235	1,396,739,155	0	3,186,325,799	119,374,369,470	(65,451,104,866)	(26,388,334,466)	114,141,786,638	(58,166,175)	114,083,620,463

연결 현금흐름표
제 40 기 2018.01.01 부터 2018.12.31 까지
제 39 기 2017.01.01 부터 2017.12.31 까지
제 38 기 2016.01.01 부터 2016.12.31 까지
(단위 : 원)

제 40 기	제 39 기	제 38 기

Ⅰ.영업활동현금흐름	(44,492,773,013)	(17,144,315,500)	61,987,850,674

(1)영업으로부터 창출된 현금	(32,962,890,826)	(4,879,854,718)	69,537,366,239

(2)배당금수취(영업)	145,139,600	352,053,200	421,600,300

(3)이자수취(영업)	310,465,892	348,149,741	371,519,370

(4)이자지급(영업)	(10,548,935,761)	(9,941,307,682)	(8,286,492,694)

(5)법인세납부(환급)	(1,436,551,918)	(3,023,356,041)	(56,142,541)

Ⅱ.투자활동현금흐름	80,839,064,108	(22,025,848,992)	(26,647,587,229)

(1)단기금융상품의 순변동	698,183,699	8,315,413,524	(4,327,889,523)

(2)단기대여금의 증가	(296,240,080)	(448,030,000)	0

(3)단기대여금의 감소	200,000,000	336,523,030	(3,430,164,460)

(4)장기금융상품의 감소	832,490,034	0

(5)장기금융상품의 증가	(2,032,813,721)	(12,930,748,000)	(56,832,550)

(6)기타포괄손익-공정가치금융자산의 취득	(103,572,660)	0

(7)당기손익-공정가치금융자산의 처분	6,358,000	0

(8)매도가능금융자산의 취득	(503,000,000)	(6,358,000)

(9)매도가능금융자산의 처분	742,267,971	611,053,590

(10)관계기업에 대한 투자자산의 취득	(1,185,383,845)	(926,240,000)	(344,720,000)

(11)관계기업에 대한 투자자산의 처분	98,864,677,857	761,750,594	99,500

(12)보증금 증가	(2,586,490,088)	(1,453,241,626)	0

(13)보증금 감소	794,527,272	954,649,653	(1,285,178,802)

(14)유형자산의 취득	(11,429,206,821)	(18,272,826,365)	(20,606,035,473)

(15)유형자산의 처분	645,594,817	897,175,781	3,127,654,041

(16)투자부동산의 취득	(3,152,000)	(20,950,607)	(385,920,000)

(17)투자부동산의 처분	301,949,146	0

(18)무형자산의 취득	(3,633,339,060)	(1,186,530,069)	(73,128,000)

(19)무형자산의 처분	546,618,183	211,432,448

(20)임대보증금의 증가	725,000,000	353,778,000	70,000,000

(21)임대보증금의 감소	(127,028,408)	(24,949,095)	(70,000,000)

(22)만기보유금융자산의 취득	0	0	(81,600,000)

Ⅲ.재무활동현금흐름	(58,740,184,832)	13,183,163,343	(31,962,265,910)

(1)단기차입금의 순변동	(28,473,222,480)	35,862,849,792	(37,522,464,171)

(2)유동성사채의 상환	(5,800,000,000)	0	(3,500,000,000)

(3)유동성장기부채의 상환	(15,890,247,455)	(2,002,726,124)	(931,776,889)

(4)정부보조금 수령	64,800,000	0	192,000,000

(5)정부보조금 상환	(381,326)	0	0

(6)교환사채의 증가	10,000,000,000	0

(7)교환사채의 감소	(5,250,000,000)	0	0

(8)배당금의 지급	(213,160,000)	0

(9)장기차입금의 증가	21,070,000,000	10,000,000,000	0

(10)장기차입금의 상환	(23,986,224,661)	(5,300,000,000)	(21,725,313,202)

(11)주권발행비	(2,816,508)	0	0

(12)합병 주식매수청구권 지급	0	(35,376,963,243)	0

(13)합병 단주대금	0	2,918	0

(14)교환주식단주대금	(2,408)	0	0

(15)자기주식의 처분	(258,929,994)	0	0

(16)사채의 발행	0	0	2,395,100,000

(17)유상증자	0	0	29,166,734,400

(18)비지배부분 추가취득	0	0	(36,546,048)

Ⅳ.합병으로 인한 현금흐름	0	0	67,279,443,071

Ⅴ.분할으로 인한 현금흐름	(8,545,713,972)	0	0

Ⅵ.연결범위변동으로 인한 현금흐름	(1,981,454,699)	0	0

Ⅶ.현금및현금성자산의 감소	(32,921,062,408)	(25,987,001,149)	70,657,440,606

Ⅷ.기초현금및현금성자산	49,210,840,199	75,199,024,192	4,361,154,666

Ⅸ.외화표시 현금및현금성자산의 환율변동효과	31,371	(1,182,844)	180,428,920

Ⅹ.기말현금및현금성자산	16,289,809,162	49,210,840,199	75,199,024,192