까뮤이앤씨 사업보고서 (2015.12)
4. 재무제표

재무상태표
제 37 기 2015.12.31 현재
제 36 기 2014.12.31 현재
제 35 기 2013.12.31 현재
(단위 : 원)

제 37 기	제 36 기	제 35 기

자산

Ⅰ.유동자산	62,979,800,098	34,559,226,991	109,233,863,488

(1)현금및현금성자산	3,225,750,114	4,373,133,757	2,827,517,492

(2)매출채권 및 기타유동채권	40,895,714,159	11,622,117,719	12,603,952,966

1.매출채권	1,317,981,920	541,476,910	3,334,034,877

대손충당금	(440,000,000)

2.공사미수금	7,355,239,156	7,765,580,694	9,362,051,193

대손충당금	(305,037,080)	(305,037,080)	(324,287,249)

3.단기대여금	1,024,000,000	720,390,818	5,819,113,002

대손충당금	(24,000,000)	(282,946,133)	(5,371,850,233)

4.미수금	3,925,614,023	3,128,111,273	2,197,029,657

대손충당금	(31,410,081)	(2,056,928,314)

5.미수수익	121,121,351	85,951,318	84,790,033

6.보증금	27,480,794,789

(3)재고자산	1,396,883,501	1,514,375,950	1,151,053,455

1.원재료	1,271,271,691	1,436,400,753	1,071,100,550

2.가설재	11,500,898	9,805,596	7,675,194

3.저장품	114,110,912	68,169,601	72,277,711

(4)매각예정비유동자산	84,541,505,753

(5)기타유동금융자산	2,138,550,523	729,864,680	1,269,390,930

1.단기금융상품	2,062,230,523	205,904,680	901,060,930

2.매도가능금융자산	440,000,000

3.만기보유금융자산	76,320,000	83,960,000	368,330,000

(6)기타유동자산	15,313,710,691	16,307,559,485	6,825,314,222

1.미청구공사	13,993,604,682	15,669,732,522	5,606,433,219

2.선급금	870,553,781	78,402,672	37,416,672

3.선급비용	279,802,228	559,424,291	1,181,464,331

4.선급공사원가	169,750,000

(7)당기법인세자산	9,191,110	12,175,400	15,128,670

Ⅱ.비유동자산	66,485,584,686	95,088,501,967	58,401,282,851

(1)비유동매출채권및기타채권	5,282,733,491	35,558,916,209	746,838,634

1.장기성매출채권	25,185,000	25,185,000	28,290,000

대손충당금	(25,185,000)	(25,185,000)	(28,290,000)

2.보증금	5,282,733,491	35,558,916,209	746,838,634

(2)유형자산	43,493,964,576	35,096,062,481	34,891,162,728

1.토지	37,590,428,000	30,751,999,000	30,751,999,000

2.건물	3,157,731,593	2,805,448,000	2,805,448,000

감가상각누계액	(239,914,690)	(119,957,345)

3.구축물	1,781,910,033	1,577,646,033	1,284,981,398

감가상각누계액	(332,608,148)	(297,500,503)	(312,374,969)

손상차손누계액	(22,985,371)	(22,985,371)	(22,985,371)

4.기계장치	2,317,618,714	1,642,651,714	1,588,651,714

감가상각누계액	(1,366,071,710)	(1,311,643,377)	(1,154,475,610)

5.건설용장비	324,750,932	191,680,662	126,810,662

감가상각누계액	(164,737,860)	(114,118,370)	(89,829,617)

6.차량운반구	370,101,532	370,101,532	370,101,532

감가상각누계액	(366,520,479)	(366,520,479)	(360,619,804)

7.기타유형자산	1,285,715,261	1,292,361,169	1,272,525,843

감가상각누계액	(1,081,367,921)	(1,183,142,839)	(1,249,112,705)

(3)무형자산	580,405,220	156,135,616	165,348,766

1.회원권	222,539,262

2.산업재산권	31,468,192	156,135,616	165,348,766

3.개발비	326,397,766

(4)투자부동산	1,423,000,000

1.토지	569,200,000

2.건물	853,800,000

(5)기타비유동금융자산	9,639,065,753	14,757,859,297	11,727,774,667

1.장기금융상품	648,607,000	3,101,357,573	1,311,434,400

2.매도가능금융자산	8,970,268,753	11,330,201,724	10,139,160,267

3.만기보유금융자산	20,190,000	326,300,000	277,180,000

(6)이연법인세자산	7,489,415,646	9,519,528,364	9,447,158,056

자산총계	129,465,384,784	129,647,728,958	167,635,146,339

부채

Ⅰ.유동부채	62,671,855,047	82,444,940,641	117,022,705,436

(1)매입채무 및 기타유동채무	35,711,750,346	46,787,702,958	19,886,575,330

1.매입채무	20,961,184,854	25,686,269,043	10,483,814,476

2.미지급금	13,836,463,248	20,911,035,317	8,982,051,592

3.미지급비용	914,102,244	190,398,598	420,709,262

(2)단기차입금	16,800,000,000	21,629,010,000	65,771,392,317

(3)유동성장기부채	133,333,330	9,922,490,381	26,800,000,000

(4)기타유동부채	10,026,771,371	4,105,737,302	4,564,737,789

1.공사선수금	3,013,181,818	127,031,000

2.초과청구공사	3,215,192,260	3,551,428,641	4,254,271,012

3.기타선수금	2,509,297,116	26,400,000

4.예수금	69,299,148	137,392,468	117,665,548

5.예수보증금	190,599,229	190,599,229	166,401,229

6.기타의충당부채	99,285,964

7.임대보증금	1,029,201,800

Ⅱ.비유동부채	21,007,402,100	11,505,440,920	16,896,741,477

(1)장기차입금	2,933,333,340	1,466,666,670	1,466,666,670

(2)확정급여부채	2,691,989,990	2,160,338,018	1,505,339,983

1.확정급여채무	4,524,858,790	3,758,361,858	3,041,594,326

2.사외적립자산	(1,832,868,800)	(1,598,023,840)	(1,536,254,343)

(3)충당부채	6,442,378,770	6,689,325,832	6,480,361,424

1.하자보수충당부채	6,442,378,770	6,689,325,832	6,480,361,424

(4)기타비유동비금융부채	8,939,700,000	1,189,110,400	7,444,373,400

1.공사선수금	5,670,000,000

2.기타선수금	3,269,700,000

3.장기임대보증금	1,189,110,400	7,444,373,400

부채총계	83,679,257,147	93,950,381,561	133,919,446,913

자본

Ⅰ.납입자본	22,576,140,000	22,576,140,000	22,576,140,000

(1)자본금	22,576,140,000	22,576,140,000	22,576,140,000

1.보통주자본금	22,576,140,000	22,576,140,000	22,576,140,000

Ⅱ.자본잉여금	7,221,996,120	7,221,996,120	15,612,328,544

(1)주식발행초과금	7,221,996,120	7,221,996,120	15,104,887,500

(2)기타자본잉여금	507,441,044

Ⅲ.기타자본구성요소	9,863,236,544	4,024,239,506	3,917,563,306

(1)기타포괄손익누계액	9,863,236,544	4,024,239,506	3,917,563,306

1.매도가능금융자산평가이익	1,465,361,643	1,270,921,879	1,164,245,679

2.재평가잉여금	8,397,874,901	2,753,317,627	2,753,317,627

Ⅳ.이익잉여금(결손금)	6,124,754,973	1,874,971,771	(8,390,332,424)

(1)법정적립금	100,000,000	1,329,574,415

(2)미처분이익잉여금(미처리결손금)	6,024,754,973	1,874,971,771	(9,719,906,839)

자본총계	45,786,127,637	35,697,347,397	33,715,699,426

자본과부채총계	129,465,384,784	129,647,728,958	167,635,146,339

포괄손익계산서
제 37 기 2015.01.01 부터 2015.12.31 까지
제 36 기 2014.01.01 부터 2014.12.31 까지
제 35 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 37 기	제 36 기	제 35 기

Ⅰ.수익(매출액)	132,370,311,224	123,567,918,135	83,568,531,947

(1)공사수익	129,938,668,589	120,882,407,654	77,028,602,585

(2)임대수익	2,431,642,635	2,685,510,481	3,179,929,362

(3)분양수익	3,360,000,000

Ⅱ.매출원가	121,522,767,754	115,392,870,693	80,042,482,396

(1)공사원가	120,317,624,398	113,942,178,390	75,268,539,161

(2)임대관리비	1,205,143,356	1,450,692,303	1,373,943,235

(3)분양원가	3,400,000,000

Ⅲ.매출총이익	10,847,543,470	8,175,047,442	3,526,049,551

Ⅳ.판매비와관리비	6,817,837,693	5,325,079,975	4,611,523,600

(1)급여	2,227,921,054	2,240,368,145	1,664,256,375

(2)퇴직급여	248,886,315	204,041,207	215,467,580

(3)수도광열비	13,783,638	15,695,510	18,666,212

(4)운반비	789,000	1,212,091	484,500

(5)감가상각비	13,597,216	14,813,180	30,988,292

(6)무형자산상각비	28,269,658	9,213,150	9,213,150

(7)수선비	42,277,500	38,780,000	37,380,000

(8)임차료	2,475,160,290	29,854,590	28,801,739

(9)차량유지비	26,424,464	28,766,363	22,026,953

(10)소모품비	14,053,145	8,983,027	4,479,698

(11)도서인쇄비	15,989,037	7,115,805	6,428,000

(12)세금과공과	135,856,200	161,358,122	90,459,053

(13)보험료	2,885,380	2,024,080	1,827,600

(14)접대비	96,613,660	58,928,299	29,737,277

(15)복리후생비	442,012,000	309,578,595	202,677,623

(16)여비교통비	51,236,216	20,452,417	34,770,011

(17)통신비	11,825,257	14,854,002	19,148,876

(18)지급수수료	788,626,993	1,965,588,053	1,029,211,992

(19)수주비	7,088,000	2,500,000	23,050,000

(20)교육훈련비	14,857,729	2,360,000	1,605,360

(21)미분양주택관리비	309,403,295

(22)대손상각비	71,940,134	675,999,588

(23)하자보수비	148,796,339	86,320,370	154,511,316

(24)경상연구비	7,081,252	26,274,000

(25)잡비	3,807,350	4,058,835	929,110

Ⅴ.영업이익(손실)	4,029,705,777	2,849,967,467	(1,085,474,049)

Ⅵ.기타이익	5,807,290,314	9,515,698,930	3,322,559,372

(1)유형자산처분이익	5,999,000	1,486,000	203,063,058

(2)투자부동산처분이익	3,788,471

(3)투자부동산평가이익	153,000,000

(4)매각예정비유동자산처분이익	7,458,494,247

(5)기타의대손충당금환입	156,400,000	608,224,374	79,434,850

(6)기타충당부채의 환입	45,118,958

(7)잡이익	5,644,891,314	1,447,494,309	2,838,154,035

Ⅶ.기타손실	242,409,471	2,746,701,335	4,485,375,401

(1)유형자산처분손실	105,613	161,779,067

(2)투자부동산처분손실	3,738,637,154

(3)기타충당비용	99,285,964

(4)잡손실	242,303,858	2,485,636,304	746,738,247

Ⅷ.금융수익	1,150,199,449	185,763,823	520,699,215

(1)이자수익	145,024,409	88,211,898	75,917,989

(2)배당금수익	140,420,600	84,542,735

(3)매도가능금융자산처분이익	864,754,440	13,009,190	375,044,240

(4)금융보증계약수익	69,736,986

Ⅸ.금융원가	4,983,316,884	7,506,009,543	7,947,120,439

(1)이자비용	2,446,760,716	7,114,672,950	7,901,823,859

(2)매출채권처분손실	147,382,848	104,213,203

(3)금융자산처분손실	55,479,452

(4)매도가능금융자산처분손실	8,925,918	49,123,390

(5)매도가능금융자산손상차손	2,324,767,950	238,000,000	45,296,580

Ⅹ.법인세비용차감전순이익(손실)	5,761,469,185	2,298,719,342	(9,674,711,302)

XI.법인세비용	592,430,625	13,306,863	2,370,574,576

XⅡ.당기순이익(손실)	5,169,038,560	2,285,412,479	(12,045,285,878)

XⅢ.기타포괄손익	5,487,997,788	(303,764,508)	2,750,695,408

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	5,293,558,024	(410,440,708)	2,831,430,738

1.유형자산재평가	5,644,557,274	2,753,317,627

2.확정급여제도의 재측정요소	(350,999,250)	(410,440,708)	78,113,111

(2)당기손익으로 재분류되는 세후기타포괄손익	194,439,764	106,676,200	(80,735,330)

1.매도가능금융자산평가손익	194,439,764	106,676,200	(80,735,330)

XIV.총포괄손익	10,657,036,348	1,981,647,971	(9,294,590,470)

XV.주당이익

(1)기본주당이익(손실)	1,145	506	(2,668)

자본변동표
제 37 기 2015.01.01 부터 2015.12.31 까지
제 36 기 2014.01.01 부터 2014.12.31 까지
제 35 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타포괄손익누계액	이익잉여금	자본 합계

2013.01.01 (Ⅰ.기초자본)	22,576,140,000	15,612,328,544	1,244,981,009	1,329,574,415	40,763,023,968

Ⅱ.회계정책변경누적효과	2,247,265,928	2,247,265,928

Ⅲ.변경후금액	22,576,140,000	15,612,328,544	1,244,981,009	3,576,840,343	43,010,289,896

Ⅳ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	(12,045,285,878)	(12,045,285,878)

2.기타포괄손익	매도가능금융자산평가손익	(80,735,330)	(80,735,330)

재평가이익	2,753,317,627	2,753,317,627

확정급여제도의 재측정요소	78,113,111	78,113,111

3.총포괄손익계	2,672,582,297	(11,967,172,767)	(9,294,590,470)

(2)결손금보존

(3)연차배당

2013.12.31 (Ⅴ.기말자본)	22,576,140,000	15,612,328,544	3,917,563,306	(8,390,332,424)	33,715,699,426

2014.01.01 (Ⅰ.기초자본)	22,576,140,000	15,612,328,544	3,917,563,306	(8,390,332,424)	33,715,699,426

Ⅱ.회계정책변경누적효과

Ⅲ.변경후금액	22,576,140,000	15,612,328,544	3,917,563,306	(8,390,332,424)	33,715,699,426

Ⅳ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	2,285,412,479	2,285,412,479

2.기타포괄손익	매도가능금융자산평가손익	106,676,200	106,676,200

재평가이익

확정급여제도의 재측정요소	(410,440,708)	(410,440,708)

3.총포괄손익계	106,676,200	1,874,971,771	1,981,647,971

(2)결손금보존	(8,390,332,424)	8,390,332,424

(3)연차배당

2014.12.31 (Ⅴ.기말자본)	22,576,140,000	7,221,996,120	4,024,239,506	1,874,971,771	35,697,347,397

2015.01.01 (Ⅰ.기초자본)	22,576,140,000	7,221,996,120	4,024,239,506	1,874,971,771	35,697,347,397

Ⅱ.회계정책변경누적효과	(234,025,358)	(234,025,358)

Ⅲ.변경후금액	22,576,140,000	7,221,996,120	4,024,239,506	1,640,946,413	35,463,322,039

Ⅳ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	5,169,038,560	5,169,038,560

2.기타포괄손익	매도가능금융자산평가손익	194,439,764	194,439,764

재평가이익	5,644,557,274	5,644,557,274

확정급여제도의 재측정요소	(350,999,250)	(350,999,250)

3.총포괄손익계	5,838,997,038	4,818,039,310	10,657,036,348

(2)결손금보존

(3)연차배당	334,230,750	334,230,750

2015.12.31 (Ⅴ.기말자본)	22,576,140,000	7,221,996,120	9,863,236,544	6,124,754,973	45,786,127,637

현금흐름표
제 37 기 2015.01.01 부터 2015.12.31 까지
제 36 기 2014.01.01 부터 2014.12.31 까지
제 35 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 37 기	제 36 기	제 35 기

Ⅰ.영업활동현금흐름	7,869,800,492	12,949,302,521	(10,254,054,403)

(1)당기순이익(손실)	5,169,038,560	2,285,412,479	(12,045,285,878)

(2)조정	4,488,879,517	1,880,823,461	14,997,942,668

(3)영업활동으로인한 자산부채의변동	435,378,512	15,811,045,021	(5,563,341,591)

(4)이자수취	109,854,376	87,050,613	86,442,545

(5)이자지급	(2,476,755,363)	(7,202,525,058)	(7,881,727,517)

(6)배당금수취	140,420,600	84,542,735

(7)법인세납부(환급)	2,984,290	2,953,270	151,915,370

Ⅱ.투자활동현금흐름	4,628,455,596	55,871,468,680	26,180,276,416

(1)단기금융상품의 감소	1,449,511,680	2,205,801,160	3,063,813,751

(2)매도가능금융자산의 처분	3,440,851,167	794,683,700	701,521,600

(3)만기보유금융자산의 감소	401,844,082	368,330,000	75,950,000

(4)단기대여금의 감소	4,722,751,009	1,144,836,652	6,082,453,867

(5)장기대여금의 감소	4,944,520,548

(6)장기금융상품의 감소	3,096,357,573	8,000,000

(7)기계장치의 처분	206,000,000

(8)건설용장비의 처분	6,000,000

(9)기타유형자산의 처분	645,455	1,500,000

(10)투자부동산의 처분	1,423,000,000	19,768,651,317

(11)매각예정비유동자산의 처분	92,000,000,000

(12)보증금의 감소	3,157,312,389	2,230,254,866	251,316,640

(13)단기금융상품의 증가	(3,305,837,523)	(1,510,644,910)	(1,641,758,730)

(14)단기대여금의 증가	(5,128,906,324)	(526,794,194)	(463,592,769)

(15)장기대여금의 증가	(5,000,000,000)

(16)장기금융상품의 증가	(643,607,000)	(1,797,923,173)	(1,298,434,400)

(17)매도가능금융자산의 취득	(104,560,000)	(2,563,075,000)

(18)만기보유금융자산의 취득	(97,020,000)	(133,080,000)	(113,395,000)

(19)토지의 취득	(50,322,738)

(20)건물의 취득	(268,000,000)

(21)구축물의 취득	(204,264,000)	(503,816,980)

(22)기계장치의 취득	(870,577,000)	(54,000,000)	(208,800,000)

(23)건설용장비의 취득	(136,488,000)	(64,870,000)

(24)기타유형자산의 취득	(128,292,000)	(108,401,000)	(8,150,000)

(25)회원권의 취득	(222,539,262)

(26)무형자산의 취득	(69,000,000)	(10,000,000)

(27)보증금의 증가	(361,924,460)	(37,042,332,441)	(225,299,860)

Ⅲ.재무활동현금흐름	(13,645,639,731)	(67,275,154,936)	(16,323,301,323)

(1)단기차입금의 차입	44,360,940,000	185,033,741,975	7,414,291,077

(2)장기차입금의 차입	1,600,000,000

(3)장기임대보증금의 증가	31,894,000	44,737,000	100,000,000

(4)단기차입금의 상환	(49,189,950,000)	(229,176,124,292)	(23,016,743,900)

(5)배당금지급	(334,230,750)

(6)유동성장기부채의 상환	(9,922,490,381)	(16,877,509,619)	0

(7)장기임대보증금의 감소	(191,802,600)	(6,300,000,000)	(820,848,500)

Ⅳ.현금및현금성자산의순증가(감소)	(1,147,383,643)	1,545,616,265	(397,079,310)

Ⅴ.기초현금및현금성자산	4,373,133,757	2,827,517,492	3,224,596,802

Ⅵ.기말현금및현금성자산	3,225,750,114	4,373,133,757	2,827,517,492