신성이엔지 사업보고서 (2019.12)
2. 연결재무제표

연결 재무상태표
제 41 기 2019.12.31 현재
제 40 기 2018.12.31 현재
제 39 기 2017.12.31 현재
(단위 : 원)

제 41 기	제 40 기	제 39 기

자산

Ⅰ.유동자산	176,850,498,052	159,849,487,479	365,422,937,591

(1)현금및현금성자산	18,934,752,838	16,289,809,162	49,210,840,199

(2)단기금융상품	5,240,120,384	2,956,548,924	11,591,569,463

(3)매출채권 및 기타유동채권	80,647,007,188	78,177,445,106	179,567,867,454

(4)계약자산	20,208,594,093	21,048,128,214	93,874,163,849

(5)당기손익공정가치금융자산	17,128,000,000	0	0

(6)재고자산	24,692,937,893	25,700,288,345	21,109,349,854

(7)기타금융자산	3,614,304,934	1,891,888,641	2,350,987,038

(8)당기법인세자산	62,267,185	892,356,560	53,703,872

(9)기타유동자산	6,322,513,537	12,893,022,527	7,664,455,862

Ⅱ.비유동자산	239,764,208,691	253,295,611,612	317,433,952,346

(1)매출채권 및 기타채권	3,286,983,067	303,133,483	21,478,580,933

(2)장기금융상품	749,731,585	1,810,441,962	12,392,650,333

(3)당기손익-공정가치금융자산	21,966,937,618	5,147,501,148	0

(4)매도가능금융자산	0	0	4,801,721,557

(5)이연법인세자산	10,621,599,019	13,703,896,495	969,992,313

(6)기타포괄손익-공정가치금융자산	19,051,200,000	19,580,400,000	0

(7)관계기업투자	7,230,252,510	29,961,175,888	2,884,316,148

(8)유형자산	148,594,926,405	149,141,845,057	232,407,611,743

(9)투자부동산	12,791,897,350	16,271,130,327	13,967,118,083

(10)무형자산	10,079,365,912	10,726,984,533	21,775,523,199

(11)기타금융자산	1,196,047,174	2,441,582,228	1,352,521,494

(12)기타비유동자산	4,195,268,051	4,207,520,491	5,403,916,543

자산총계	416,614,706,743	413,145,099,091	682,856,889,937

부채

Ⅰ.유동부채	277,484,358,559	272,010,305,315	487,924,743,109

(1)매입채무 및 기타유동채무	73,244,234,534	73,708,857,653	267,858,338,525

(2)계약부채	21,610,280,064	25,657,739,057	65,970,757,472

(3)단기차입금	159,719,875,298	155,704,052,488	138,972,393,645

(4)단기이연수익	54,510,630	25,013,104	153,379,896

(5)당기법인세부채	1,021,380,874	865,545,047	360,239,173

(6)유동충당부채	3,941,240,043	3,226,288,897	4,668,017,989

(7)기타유동금융부채	4,119,384,102	817,649,472	282,000,000

(8)기타유동부채	13,773,453,014	12,005,159,597	9,659,616,409

Ⅱ.비유동부채	16,954,017,533	27,051,173,313	113,121,588,841

(1)매입채무 및 기타부채	825,567,002	1,112,599,262	0

(2)장기차입금	11,641,449,560	21,356,037,351	101,898,281,885

(3)비유동충당부채	2,529,779,939	3,333,454,814	4,871,552,207

(4)이연법인세부채	592,381,774	641,087,928	5,534,915,120

(5)기타비유동금융부채	212,720,726	0	11,970,503

(6)기타비유동부채	1,152,118,532	607,993,958	804,869,126

부채총계	294,438,376,092	299,061,478,628	601,046,331,950

자본

Ⅰ.지배주주지분	122,241,893,935	114,141,786,638	81,864,789,846

(1)자본금	86,975,092,500	86,606,856,500	86,606,856,500

(2)기타불입자본	124,794,476,601	119,374,369,470	71,500,650,973

(3)결손금	(63,358,447,827)	(26,388,334,466)	(74,857,651,978)

(4)기타자본구성요소	(26,169,227,339)	(65,451,104,866)	(1,385,065,649)

비지배지분	(65,563,284)	(58,166,175)	(54,231,859)

자본총계	122,176,330,651	114,083,620,463	81,810,557,987

자본과부채총계	416,614,706,743	413,145,099,091	682,856,889,937

연결 손익계산서
제 41 기 2019.01.01 부터 2019.12.31 까지
제 40 기 2018.01.01 부터 2018.12.31 까지
제 39 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

제 41 기	제 40 기	제 39 기

Ⅰ.수익(매출액)	451,123,644,321	424,654,240,360	574,465,047,412

Ⅱ.매출원가	393,295,022,492	382,478,733,259	538,709,017,794

Ⅲ.매출총이익	57,828,621,829	42,175,507,101	35,756,029,618

Ⅳ.판매비	16,490,219,659	17,950,407,785	17,198,528,332

Ⅴ.관리비	23,496,869,415	21,561,934,450	18,841,374,877

Ⅵ.경상연구개발비	8,122,662,239	6,815,333,168	5,469,544,161

Ⅶ.영업이익(손실)	9,718,870,516	(4,152,168,302)	(5,753,417,752)

(1)금융이익	1,249,347,136	322,916,614	4,300,660,280

(2)금융원가	(12,917,702,793)	(13,185,154,532)	(10,957,733,299)

(3)지분법투자손익	3,261,964,623	2,017,440,979	94,988,394

(4)관계기업투자처분손익	69,445,400	170,452,634	(732,308,248)

(5)관계기업투자손상차손	(6,294,949)	0	0

(6)종속기업투자처분손익	0	44,111,630,625	0

(7)기타영업외이익	9,178,664,741	2,861,155,614	3,650,809,621

(8)기타영업외비용	(3,069,629,985)	(52,558,511,139)	(5,523,135,356)

Ⅷ.법인세비용차감전순이익(손실)	7,484,664,689	(20,412,237,507)	(14,920,136,360)

Ⅸ.법인세비용	5,399,469,421	(15,349,215,898)	(834,865,115)

Ⅹ.계속영업연결당기순이익(손실)	2,085,195,268	(5,063,021,609)	(14,085,271,245)

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

XⅡ.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	2,092,657,039	10,702,049,715	(39,119,030,601)

1.계속영업손익	2,092,657,039	(5,059,101,656)	(14,016,189,533)

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

(2)비지배지분	(7,461,771)	(3,919,953)	(69,081,712)

XⅢ.지배기업 소유주지분에 대한 주당손익

(1)기본 및 희석주당순이익(손실)	15	76	(326)

(2)계속영업 기본주당순손익	15	(36)	(117)

(3)중단영업 기본주당순손익	0	112	(209)

연결 포괄손익계산서
제 41 기 2019.01.01 부터 2019.12.31 까지
제 40 기 2018.01.01 부터 2018.12.31 까지
제 39 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

제 41 기	제 40 기	제 39 기

Ⅰ.연결당기순이익(손실)	2,085,195,268	10,698,129,762	(39,188,112,313)

Ⅱ.기타포괄손익	219,107,127	(25,044,658,772)	(4,224,500,475)

(1)당기손익으로 재분류되지 않는항목	(418,263,768)	(25,207,916,822)	0

1.기타포괄손익공정가치금융자산평가손익	(418,263,768)	(25,207,916,822)	0

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	637,370,895	163,258,050	(4,224,500,475)

1.해외사업장환산손익	619,563,821	11,092,148	(1,755,916,063)

2.매도가능금융자산평가손익	0	0	(2,306,439,069)

3.지분법자본변동	17,807,074	152,165,902	(162,145,343)

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

Ⅳ.총포괄손익	2,304,302,395	(14,305,138,676)	(43,461,164,953)

Ⅴ.총 포괄손익의 귀속

(1)지배기업 소유주지분	2,311,766,154	(14,301,219,102)	(43,392,083,241)

1.계속영업기타포괄손익	2,311,766,154	(30,103,760,807)	(18,240,690,008)

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

(2)비지배지분	(7,463,759)	(3,919,574)	(69,081,712)

연결 자본변동표
제 41 기 2019.01.01 부터 2019.12.31 까지
제 40 기 2018.01.01 부터 2018.12.31 까지
제 39 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

자본

지배지분	비지배지분	자본 합계

자본금	기타불입자본	이익잉여금(결손금)	기타자본구성요소	지배지분 합계

주식발행초과금	자기주식	자기주식처분이익	전환권대가	신주인수권 대가	기타자본조정	기타	기타불입자본 합계

Ⅰ.회계정책변경효과	0	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	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)연결당기순이익(손실)	0	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	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	0

(4)해외사업환산손익	0	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	0	(162,145,343)	(162,145,343)	0	(162,145,343)

Ⅳ.자본에 직접반영된 거래	(1)전환사채 발행	0	0	0	0	1,396,739,155	0	0	0	1,396,739,155	0	0	1,396,739,155	0	1,396,739,155

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

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

(4)주식교환	0	0	0	0	0	0	0	0	0	0	0	0	0	0

(5)연결범위 변동	0	0	0	0	0	0	0	0	0	0	0	0	0	0

(6)자기주식의 처분	0	0	0	0	0	0	0	0	0	0	0	0	0	0

(7)신주인수권 대가	0	0	0	0	0	0	0	0	0	0	0	0	0	0

(8)신주인수권행사	0	0	0	0	0	0	0	0	0	0	0	0	0	0

(9)종속기업지분변동	0	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	0	(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	0	(97,168,953)	0	(97,163,953)	0	(97,163,953)

2018.01.01 (Ⅱ.기초자본)	86,606,856,500	136,535,951,565	(69,252,830,056)	(338,905,254)	1,396,739,155	0	(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)연결당기순이익(손실)	0	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	0

(3)기타포괄손익-공정가치금융자산평가손익	0	0	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	0	11,091,769	11,091,769	379	11,092,148

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

Ⅳ.자본에 직접반영된 거래	(1)전환사채 발행	0	0	0	0	0	0	0	0	0	0	0	0	0	0

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

(3)기타조정	0	0	0	0	0	0	0	0	0	0	0	0	0

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

(5)연결범위 변동	0	0	0	0	0	0	26,630,236	0	26,630,236	(1,198,333,650)	41,390,334	(1,130,313,080)	(14,742)	(1,130,327,822)

(6)자기주식의 처분	0	0	0	0	0	0	0	0	0	0	0	0	0	0

(7)신주인수권 대가	0	0	0	0	0	0	0	0	0	0	0	0	0	0

(8)신주인수권행사	0	0	0	0	0	0	0	0	0	0	0	0	0	0

(9)종속기업지분변동	0	0	0	0	0	0	0	0	0	0	0	0	0	0

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	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

Ⅰ.회계정책변경효과	0	0	0	0	0	0	0	0	0	0	0	0	0	0

2019.01.01 (Ⅱ.기초자본)	86,606,856,500	136,535,951,565	(39,416,575,284)	17,671,928,235	1,396,739,155	0	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

Ⅲ.총포괄손익	(1)연결당기순이익(손실)	0	0	0	0	0	0	0	0	0	2,092,657,039	0	2,092,657,039	(7,461,771)	2,085,195,268

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

(3)기타포괄손익-공정가치금융자산평가손익	0	0	0	0	0	0	0	0	0	0	(418,263,768)	(418,263,768)	0	(418,263,768)

(4)해외사업환산손익	0	0	0	0	0	0	0	0	0	0	619,563,821	619,563,821	(1,988)	619,561,833

(5)지분법자본변동	0	0	0	0	0	0	0	0	0	0	17,807,074	17,807,074	0	17,807,074

Ⅳ.자본에 직접반영된 거래	(1)전환사채 발행	0	0	0	0	0	0	0	0	0	0	0	0	0	0

(2)교환사채 자기주식 교환	0	0	0	0	0	0	0	0	0	0	0	0	0	0

(3)기타조정	0	0	0	0	0	0	0	0	0	0	0	0	0	0

(4)주식교환	0	0	0	0	0	0	0	0	0	0	0	0	0	0

(5)연결범위 변동	0	0	0	0	0	0	0	0	0	0	0	0	0	0

(6)자기주식의 처분	0	0	4,955,252,819	(1,206,779,018)	0	0	0	0	3,748,473,801	0	0	3,748,473,801	0	3,748,473,801

(7)신주인수권 대가	0	0	0	0	0	1,247,688,000	0	0	1,247,688,000	0	0	1,247,688,000	0	1,247,688,000

(8)신주인수권행사	368,236,000	458,929,717	0	0	0	(34,917,737)	0	0	424,011,980	0	0	792,247,980	0	792,247,980

(9)종속기업지분변동	0	0	0	0	0	0	0	(66,650)	(66,650)	0	0	(66,650)	66,650	0

2019.12.31 (Ⅴ.기말자본)	86,975,092,500	136,994,881,282	(34,461,322,465)	16,465,149,217	1,396,739,155	1,212,770,263	0	3,186,259,149	124,794,476,601	(63,358,447,827)	(26,169,227,339)	122,241,893,935	(65,563,284)	122,176,330,651

연결 현금흐름표
제 41 기 2019.01.01 부터 2019.12.31 까지
제 40 기 2018.01.01 부터 2018.12.31 까지
제 39 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

제 41 기	제 40 기	제 39 기

Ⅰ.영업활동현금흐름	8,904,428,533	(44,492,773,013)	(17,144,315,500)

(1)영업으로부터 창출된 현금	17,543,473,153	(32,962,890,826)	(4,879,854,718)

(2)배당금수취	1,036,781,200	145,139,600	352,053,200

(3)이자수취	168,835,235	310,465,892	348,149,741

(4)이자지급	(8,567,326,720)	(10,548,935,761)	(9,941,307,682)

(5)법인세납부(환급)	(1,277,334,335)	(1,436,551,918)	(3,023,356,041)

Ⅱ.투자활동현금흐름	(6,022,339,056)	80,839,064,108	(22,025,848,992)

(1)단기금융상품의 순변동	(599,981,547)	698,183,699	8,315,413,524

(2)단기대여금의 증가	(1,039,805,966)	(296,240,080)	(448,030,000)

(3)단기대여금의 감소	0	200,000,000	336,523,030

(4)장기금융상품의 감소	0	0	832,490,034

(5)장기금융상품의 증가	(550,307,748)	(2,032,813,721)	(12,930,748,000)

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

(7)당기손익-공정가치금융자산의 처분	13,199,670	6,358,000	0

(8)관계기업투자주식 취득	(1,500,833,380)	(1,185,383,845)	(926,240,000)

(9)관계기업투자주식 처분	0	98,864,677,857	761,750,594

(10)매도가능금융자산의 취득	0	0	(503,000,000)

(11)매도가능금융자산의 처분	0	0	742,267,971

(12)보증금의 감소	(548,288,100)	(2,586,490,088)	(1,453,241,626)

(13)보증금의 증가	863,774,117	794,527,272	954,649,653

(14)유형자산의 취득	(2,221,961,578)	(11,429,206,821)	(18,272,826,365)

(15)유형자산의 처분	4,766,871	645,594,817	897,175,781

(16)투자부동산의 취득	0	(3,152,000)	(20,950,607)

(17)투자부동산의 처분	0	301,949,146	0

(18)무형자산의 취득	(390,266,300)	(3,633,339,060)	(1,186,530,069)

(19)무형자산의 처분	0	0	546,618,183

(20)임대보증금 증가	0	725,000,000	353,778,000

(21)임대보증금의 감소	(52,635,095)	(127,028,408)	(24,949,095)

Ⅲ.재무활동현금흐름	(427,486,412)	(58,740,184,832)	13,183,163,343

(1)단기차입금의 순변동	(10,602,022,041)	(28,473,222,480)	35,862,849,792

(2)유동성장기부채의 상환	(20,287,006,824)	(15,890,247,455)	(2,002,726,124)

(3)유동성사채의 상환	0	(5,800,000,000)	0

(4)정부보조금 수령	64,800,000	64,800,000	0

(5)정부보조금의 상환	(297,518)	(381,326)	0

(6)장기차입금 증가	0	21,070,000,000	10,000,000,000

(7)장기차입금 상환	0	(23,986,224,661)	(5,300,000,000)

(8)유동성리스부채의 상환	(462,400,843)	0	0

(9)교환주식단주대금	0	(2,408)	0

(10)교환사채 증가	0	0	10,000,000,000

(11)교환사채의 감소	(1,750,000,000)	(5,250,000,000)	0

(12)신주인수권부사채 증가	29,302,208,185	0	0

(13)신주인수권행사	13,399,080	0	0

(14)배당금의 지급	(114,266,682)	(213,160,000)	0

(15)합병 주식 매수청구권 지급	0	0	(35,376,963,243)

(16)합병 단주대금	0	0	2,918

(17)자기주식의 처분	3,408,100,231	(258,929,994)	0

(18)주권발행비	0	(2,816,508)	0

Ⅳ.분할로 인한 현금흐름	0	(8,545,713,972)	0

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

Ⅵ.현금및현금성자산의 증가(감소)	2,454,603,065	(32,921,062,408)	(25,987,001,149)

Ⅶ.기초현금및현금성자산	16,289,809,162	49,210,840,199	75,199,024,192

Ⅷ.외화표시 현금및현금성자산의 환율변동효과	190,340,611	31,371	(1,182,844)

Ⅸ.기말현금및현금성자산	18,934,752,838	16,289,809,162	49,210,840,199