까뮤이앤씨 분기보고서 (2017.03)
4. 재무제표

재무상태표
제 39 기 1분기말 2017.03.31 현재
제 38 기말 2016.12.31 현재
제 37 기말 2015.12.31 현재
(단위 : 원)

제 39 기 1분기말	제 38 기말	제 37 기말

자산

Ⅰ.유동자산	73,998,702,400	76,842,684,129	62,979,800,098

(1)현금및현금성자산	581,448,682	132,116,917	3,225,750,114

(2)매출채권 및 기타유동채권	52,378,361,412	61,016,795,200	40,895,714,159

1.매출채권	10,065,000	811,635,000	1,317,981,920

2.공사미수금	11,898,158,568	20,274,329,249	7,355,239,156

대손충당금	(305,037,080)	(305,037,080)	(305,037,080)

3.단기대여금	6,503,500,000	6,016,000,000	1,024,000,000

대손충당금	(13,500,000)	(16,000,000)	(24,000,000)

4.미수금	33,626,284,379	33,667,184,008	3,925,614,023

5.미수수익	529,603,755	479,397,233	121,121,351

6.보증금	129,286,790	89,286,790	27,480,794,789

(3)재고자산	1,906,479,419	1,361,866,960	1,396,883,501

1.원재료	1,745,541,894	1,237,120,312	1,271,271,691

2.가설재	652,213	652,213	11,500,898

3.저장품	160,285,312	124,094,435	114,110,912

(4)기타유동금융자산	762,063,685	926,028,680	2,138,550,523

1.단기금융상품	762,063,685	926,028,680	2,062,230,523

2.만기보유금융자산	76,320,000

(5)기타유동자산	18,310,569,482	13,360,568,952	15,313,710,691

1.미청구공사	15,896,024,227	11,425,585,191	13,993,604,682

2.선급금	1,630,489,692	1,122,876,058	870,553,781

3.선급비용	278,902,927	292,504,383	279,802,228

4.선급공사원가	181,434,430	169,750,000	169,750,000

5.부가세대급금	323,718,206	349,853,320

(6)당기법인세자산	59,779,720	45,307,420	9,191,110

Ⅱ.비유동자산	66,294,289,864	66,135,713,407	66,485,584,686

(1)비유동매출채권및기타채권	1,343,706,491	1,320,346,491	5,282,733,491

1.장기성매출채권	22,080,000	22,080,000	25,185,000

대손충당금	(22,080,000)	(22,080,000)	(25,185,000)

2.보증금	1,343,706,491	1,320,346,491	5,282,733,491

(2)유형자산	48,905,710,436	48,765,559,535	43,493,964,576

1.토지	42,055,298,000	42,055,298,000	37,590,428,000

2.건물	3,501,679,510	3,501,679,510	3,157,731,593

감가상각누계액	(151,038,581)	(112,503,920)

3.구축물	2,021,256,603	1,892,019,603	1,781,910,033

감가상각누계액	(380,535,978)	(370,015,832)	(332,608,148)

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

4.기계장치	2,633,454,134	2,495,218,714	2,317,618,714

감가상각누계액	(1,750,542,894)	(1,671,690,878)	(1,366,071,710)

5.건설용장비	324,750,932	324,750,932	324,750,932

감가상각누계액	(219,973,563)	(209,905,665)	(164,737,860)

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

감가상각누계액	(366,520,479)	(366,520,479)	(366,520,479)

7.기타유형자산	1,783,770,301	1,736,234,351	1,285,715,261

감가상각누계액	(1,199,478,710)	(1,162,595,962)	(1,081,367,921)

8.건설중인자산	306,475,000	306,475,000

(3)무형자산	1,160,644,841	723,635,565	580,405,220

1.회원권	222,539,262	222,539,262	222,539,262

2.산업재산권	24,892,893	23,439,934	31,468,192

3.개발비	482,262,686	477,656,369	326,397,766

4.컴퓨터소프트웨어	430,950,000

(4)기타비유동금융자산	9,160,781,028	9,486,061,028	9,639,065,753

1.장기금융상품	267,024,779	267,024,779	648,607,000

2.매도가능금융자산	8,851,496,249	9,178,936,249	8,970,268,753

3.만기보유금융자산	42,260,000	40,100,000	20,190,000

(5)이연법인세자산	5,723,447,068	5,840,110,788	7,489,415,646

자산총계	140,292,992,264	142,978,397,536	129,465,384,784

부채

Ⅰ.유동부채	77,240,547,987	80,617,080,194	62,671,855,047

(1)매입채무 및 기타유동채무	42,605,899,299	41,157,261,839	35,711,750,346

1.매입채무	28,612,179,848	27,311,849,338	20,961,184,854

2.미지급금	13,163,922,200	13,332,868,879	13,836,463,248

3.미지급비용	448,734,576	512,543,622	914,102,244

4.미지급배당금	381,062,675

(2)단기차입금	26,884,440,000	27,384,440,000	16,800,000,000

(3)유동성장기부채	3,133,333,330	3,133,333,330	133,333,330

(4)유동충당부채	6,349,501	424,875,213

1.공사원가충당부채	6,349,501	85,720,000

2.기타단기충당부채	339,155,213

(5)기타유동부채	4,610,525,857	8,517,169,812	10,026,771,371

1.공사선수금	2,614,525,867	4,212,927,722	3,013,181,818

2.초과청구공사	1,744,740,633	2,782,956,948	3,215,192,260

3.기타선수금	1,246,241,625	2,509,297,116

4.예수금	(5,232,352)	18,551,808	69,299,148

5.예수보증금	256,491,709	256,491,709	190,599,229

6.임대보증금	1,029,201,800

Ⅱ.비유동부채	11,365,904,312	11,248,254,284	21,007,402,100

(1)장기차입금	2,800,000,010	2,800,000,010	2,933,333,340

(2)확정급여부채	3,162,392,668	2,967,340,131	2,691,989,990

1.확정급여채무	4,895,097,122	4,699,786,250	4,524,858,790

2.사외적립자산	(1,732,704,454)	(1,732,446,119)	(1,832,868,800)

(3)충당부채	5,403,511,634	5,480,914,143	6,442,378,770

1.하자보수충당부채	5,403,511,634	5,480,914,143	6,442,378,770

(4)기타비유동비금융부채	8,939,700,000

1.공사선수금	5,670,000,000

2.기타선수금	3,269,700,000

부채총계	88,606,452,299	91,865,334,478	83,679,257,147

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	7,221,996,120

(1)주식발행초과금	7,221,996,120	7,221,996,120	7,221,996,120

Ⅲ.기타자본	(1,031,238,400)	(1,031,238,400)

(1)자기주식	(1,031,238,400)	(1,031,238,400)

Ⅳ.기타포괄손익누계액	13,542,041,707	13,542,041,707	9,863,236,544

(1)매도가능금융자산평가이익	1,628,122,290	1,628,122,290	1,465,361,643

(2)재평가잉여금	11,913,919,417	11,913,919,417	8,397,874,901

Ⅴ.이익잉여금(결손금)	9,377,600,538	8,804,123,631	6,124,754,973

(1)법정적립금	300,000,000	200,000,000	100,000,000

(2)미처분이익잉여금(미처리결손금)	9,077,600,538	8,604,123,631	6,024,754,973

자본총계	51,686,539,965	51,113,063,058	45,786,127,637

자본과부채총계	140,292,992,264	142,978,397,536	129,465,384,784

포괄손익계산서
제 39 기 1분기 2017.01.01 부터 2017.03.31 까지
제 38 기 1분기 2016.01.01 부터 2016.03.31 까지
제 38 기 2016.01.01 부터 2016.12.31 까지
제 37 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 39 기 1분기	제 38 기 1분기	제 38 기	제 37 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	38,796,911,436	38,796,911,436	33,129,680,719	33,129,680,719	139,708,060,433	132,370,311,224

(1)공사수익	38,789,261,436	38,789,261,436	32,581,002,075	32,581,002,075	138,042,158,175	129,938,668,589

(2)임대수익	7,650,000	7,650,000	548,678,644	548,678,644	1,665,902,258	2,431,642,635

Ⅱ.매출원가	35,781,994,061	35,781,994,061	29,484,629,327	29,484,629,327	128,536,153,384	121,522,767,754

(1)공사원가	35,781,994,061	35,781,994,061	29,300,328,250	29,300,328,250	127,922,374,052	120,317,624,398

(2)임대관리비	184,301,077	184,301,077	613,779,332	1,205,143,356

Ⅲ.매출총이익	3,014,917,375	3,014,917,375	3,645,051,392	3,645,051,392	11,171,907,049	10,847,543,470

Ⅳ.판매비와관리비	1,778,724,349	1,778,724,349	1,646,231,421	1,646,231,421	6,728,512,979	6,817,837,693

(1)급여	972,072,982	972,072,982	597,127,655	597,127,655	3,263,631,002	2,227,921,054

(2)퇴직급여	115,490,782	115,490,782	98,483,899	98,483,899	437,011,449	248,886,315

(3)수도광열비	4,314,267	4,314,267	14,702,291	13,783,638

(4)운반비	461,800	461,800	117,000	117,000	6,175,800	789,000

(5)감가상각비	17,422,159	17,422,159	4,958,336	4,958,336	37,333,916	13,597,216

(6)무형자산상각비	23,479,824	23,479,824	7,067,415	7,067,415	31,769,655	28,269,658

(7)수선비	13,076,636	13,076,636	10,350,000	10,350,000	46,439,637	42,277,500

(8)임차료	178,973,262	178,973,262	376,214,340	376,214,340	1,477,750,442	2,475,160,290

(9)차량유지비	18,002,270	18,002,270	8,648,811	8,648,811	31,954,555	26,424,464

(10)소모품비	2,491,540	2,491,540	2,003,714	2,003,714	16,937,228	14,053,145

(11)도서인쇄비	3,551,557	3,551,557	3,731,682	3,731,682	21,905,501	15,989,037

(12)세금과공과	37,408,100	37,408,100	39,969,508	39,969,508	67,290,357	135,856,200

(13)보험료	1,444,552	1,444,552	763,058	763,058	5,264,060	2,885,380

(14)접대비	25,216,760	25,216,760	25,952,024	25,952,024	116,594,149	96,613,660

(15)복리후생비	180,757,250	180,757,250	119,778,683	119,778,683	637,510,463	442,012,000

(16)여비교통비	18,509,407	18,509,407	16,176,637	16,176,637	56,595,778	51,236,216

(17)통신비	4,505,610	4,505,610	3,111,519	3,111,519	14,682,958	11,825,257

(18)지급수수료	118,372,986	118,372,986	240,236,665	240,236,665	693,524,366	788,626,993

(19)광고선전비	12,200,002	12,200,002	8,781,818	8,781,818	13,324,545

(20)수주비	650,000	650,000	1,900,000	1,900,000	26,450,000	7,088,000

(21)교육훈련비	3,912,000	3,912,000	11,973,000	11,973,000	27,113,068	14,857,729

(22)하자보수비	29,217,870	29,217,870	64,471,390	64,471,390	(336,765,801)	148,796,339

(23)경상연구비	100,000	100,000	100,000	7,081,252

(24)잡비	1,507,000	1,507,000	21,217,560	3,807,350

Ⅴ.영업이익(손실)	1,236,193,026	1,236,193,026	1,998,819,971	1,998,819,971	4,443,394,070	4,029,705,777

Ⅵ.기타이익	198,947,783	198,947,783	59,967,242	59,967,242	1,472,411,268	5,807,290,314

(1)유형자산처분이익	5,999,000

(2)기타의대손충당금환입	2,500,000	2,500,000	4,105,000	4,105,000	11,105,000	156,400,000

(3)채무면제이익	861,816,080

(4)잡이익	196,447,783	196,447,783	55,862,242	55,862,242	599,490,188	5,644,891,314

Ⅶ.기타손실	1,030,148	1,030,148	32,264	32,264	346,964,876	242,409,471

(1)유형자산처분손실	105,613

(2)기타충당비용	339,155,213

(3)잡손실	1,030,148	1,030,148	32,264	32,264	7,809,663	242,303,858

Ⅷ.금융수익	257,238,185	257,238,185	83,806,956	83,806,956	671,174,808	1,150,199,449

(1)이자수익	124,206,185	124,206,185	28,376,956	28,376,956	584,851,288	145,024,409

(2)배당금수익	133,032,000	133,032,000	55,430,000	55,430,000	86,323,520	140,420,600

(3)매도가능금융자산처분이익	864,754,440

Ⅸ.금융원가	615,483,370	615,483,370	541,034,617	541,034,617	2,414,117,267	4,983,316,884

(1)이자비용	587,353,215	587,353,215	525,148,136	525,148,136	2,308,982,794	2,446,760,716

(2)매출채권처분손실	28,130,155	28,130,155	15,886,481	15,886,481	105,134,473	147,382,848

(3)금융자산처분손실	55,479,452

(4)매도가능금융자산처분손실	8,925,918

(5)매도가능금융자산손상차손	2,324,767,950

Ⅹ.법인세비용차감전순이익(손실)	1,075,865,476	1,075,865,476	1,601,527,288	1,601,527,288	3,825,898,003	5,761,469,185

XI.법인세비용	117,689,398	117,689,398	140,140,447	140,140,447	569,644,781	592,430,625

XⅡ.당기순이익(손실)	958,176,078	958,176,078	1,461,386,841	1,461,386,841	3,256,253,222	5,169,038,560

XⅢ.기타포괄손익	(3,636,496)	(3,636,496)	(3,466,942)	(3,466,942)	3,827,885,724	5,487,997,788

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(3,636,496)	(3,636,496)	(3,466,942)	(3,466,942)	3,665,125,077	5,293,558,024

1.유형자산재평가	3,516,044,516	5,644,557,274

2.확정급여제도의 재측정요소	(3,636,496)	(3,636,496)	(3,466,942)	(3,466,942)	149,080,561	(350,999,250)

(2)당기손익으로 재분류되는 세후기타포괄손익	162,760,647	194,439,764

1.매도가능금융자산평가손익	162,760,647	194,439,764

XIV.총포괄손익	954,539,582	954,539,582	1,457,919,899	1,457,919,899	7,084,138,946	10,657,036,348

XV.주당이익

(1)기본주당이익(손실)	216	216	324	324	729	1,145

자본변동표
제 39 기 1분기 2017.01.01 부터 2017.03.31 까지
제 38 기 1분기 2016.01.01 부터 2016.03.31 까지
제 38 기 2016.01.01 부터 2016.12.31 까지
제 37 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본	기타포괄손익누계액	이익잉여금	자본 합계

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)자기주식의 취득

(3)분기배당

(4)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

2016.01.01 (Ⅰ.기초자본)	22,576,140,000	7,221,996,120	9,863,236,544	6,124,754,973	45,786,127,637

Ⅱ.회계정책변경누적효과

Ⅲ.변경후금액	22,576,140,000	7,221,996,120	9,863,236,544	6,124,754,973	45,786,127,637

Ⅳ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	3,256,253,222	3,256,253,222

2.기타포괄손익	매도가능금융자산평가손익	162,760,647	162,760,647

재평가이익	3,516,044,516	3,516,044,516

확정급여제도의 재측정요소	149,080,561	149,080,561

3.총포괄손익계	3,678,805,163	3,405,333,783	7,084,138,946

(2)자기주식의 취득	(1,031,238,400)	(1,031,238,400)

(3)분기배당	(164,029,575)	(164,029,575)

(4)연차배당	561,935,550	561,935,550

2016.12.31 (Ⅴ.기말자본)	22,576,140,000	7,221,996,120	(1,031,238,400)	13,542,041,707	8,804,123,631	51,113,063,058

2016.01.01 (Ⅰ.기초자본)	22,576,140,000	7,221,996,120	9,863,236,544	6,124,754,973	45,786,127,637

Ⅱ.회계정책변경누적효과

Ⅲ.변경후금액	22,576,140,000	7,221,996,120	9,863,236,544	6,124,754,973	45,786,127,637

Ⅳ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	1,461,386,841	1,461,386,841

2.기타포괄손익	매도가능금융자산평가손익

재평가이익

확정급여제도의 재측정요소	(3,466,942)	(3,466,942)

3.총포괄손익계	1,457,919,899	1,457,919,899

(2)자기주식의 취득

(3)분기배당

(4)연차배당	561,935,550	561,935,550

2016.03.31 (Ⅴ.기말자본)	22,576,140,000	7,221,996,120	9,863,236,544	7,020,739,322	46,682,111,986

2017.01.01 (Ⅰ.기초자본)	22,576,140,000	7,221,996,120	(1,031,238,400)	13,542,041,707	8,804,123,631	51,113,063,058

Ⅱ.회계정책변경누적효과

Ⅲ.변경후금액	22,576,140,000	7,221,996,120	(1,031,238,400)	13,542,041,707	8,804,123,631	51,113,063,058

Ⅳ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	958,176,078	958,176,078

2.기타포괄손익	매도가능금융자산평가손익

재평가이익

확정급여제도의 재측정요소	(3,636,496)	(3,636,496)

3.총포괄손익계	954,539,582	954,539,582

(2)자기주식의 취득

(3)분기배당

(4)연차배당	381,062,675	381,062,675

2017.03.31 (Ⅴ.기말자본)	22,576,140,000	7,221,996,120	(1,031,238,400)	13,542,041,707	9,377,600,538	51,686,539,965

현금흐름표
제 39 기 1분기 2017.01.01 부터 2017.03.31 까지
제 38 기 1분기 2016.01.01 부터 2016.03.31 까지
제 38 기 2016.01.01 부터 2016.12.31 까지
제 37 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 39 기 1분기	제 38 기 1분기	제 38 기	제 37 기

Ⅰ.영업활동현금흐름	693,213,770	(7,740,211,826)	(9,738,970,905)	7,869,800,492

(1)당기순이익(손실)	958,176,078	1,461,386,841	3,256,253,222	5,169,038,560

(2)조정	786,105,235	871,534,308	2,980,678,447	4,488,879,517

(3)영업활동으로인한 자산부채의변동	(674,758,300)	(9,680,163,200)	(13,933,247,691)	435,378,512

(4)이자수취	73,999,663	87,325,551	226,575,406	109,854,376

(5)이자지급	(568,868,606)	(520,173,366)	(2,319,437,499)	(2,476,755,363)

(6)배당금수취	133,032,000	55,430,000	86,323,520	140,420,600

(7)법인세납부(환급)	(14,472,300)	(15,551,960)	(36,116,310)	2,984,290

Ⅱ.투자활동현금흐름	256,117,995	1,316,630,769	(4,019,363,637)	4,628,455,596

(1)단기금융상품의 감소	847,628,680	1,225,492,670	2,324,255,302	1,449,511,680

(2)매도가능금융자산의 처분	327,440,000	500,000,000	3,440,851,167

(3)만기보유금융자산의 감소	35,830,000	76,320,000	401,844,082

(4)단기대여금의 감소	2,500,000	1,000,000	3,008,000,000	4,722,751,009

(5)장기대여금의 감소	4,944,520,548

(6)장기금융상품의 감소	643,607,000	643,607,000	3,096,357,573

(7)건설용장비의 처분	6,000,000

(8)기타유형자산의 처분	645,455

(9)보증금의 감소	119,507,999	295,894,999	3,157,312,389

(10)단기금융상품의 증가	(683,663,685)	(643,607,000)	(1,188,053,459)	(3,305,837,523)

(11)단기대여금의 증가	(8,000,000,000)	(5,128,906,324)

(12)장기대여금의 증가	(5,000,000,000)

(13)장기금융상품의 증가	(262,024,779)	(643,607,000)

(14)매도가능금융자산의 취득	(500,000,000)	(104,560,000)

(15)만기보유금융자산의 취득	(2,160,000)	(5,590,000)	(19,910,000)	(97,020,000)

(16)토지의 취득	(50,322,738)

(17)건물의 취득	(338,000,000)	(268,000,000)

(18)구축물의 취득	(38,000,000)	(204,264,000)

(19)기계장치의 취득	(131,200,000)	(22,000,000)	(123,600,000)	(870,577,000)

(20)건설용장비의 취득	(136,488,000)

(21)기타유형자산의 취득	(1,867,000)	(5,609,900)	(218,852,700)	(128,292,000)

(22)회원권의 취득	(222,539,262)

(23)무형자산의 취득	(1,200,000)	(75,000,000)	(69,000,000)

(24)보증금의 증가	(63,360,000)	(32,000,000)	(142,000,000)	(361,924,460)

Ⅲ.재무활동현금흐름	(500,000,000)	5,734,440,000	10,664,701,345	(13,645,639,731)

(1)단기차입금의 차입	7,384,440,000	30,905,340,000	44,360,940,000

(2)장기차입금의 차입	3,000,000,000	1,600,000,000

(3)장기임대보증금의 증가	31,894,000

(4)단기차입금의 상환	(500,000,000)	(1,650,000,000)	(20,320,900,000)	(49,189,950,000)

(5)배당금지급	(725,965,125)	(334,230,750)

(6)유동성장기부채의 상환	(133,333,330)	(9,922,490,381)

(7)장기임대보증금의 감소	(1,029,201,800)	(191,802,600)

(8)자기주식의 취득	(1,031,238,400)

Ⅳ.현금및현금성자산의순증가(감소)	449,331,765	(689,141,057)	(3,093,633,197)	(1,147,383,643)

Ⅴ.기초현금및현금성자산	132,116,917	3,225,750,114	3,225,750,114	4,373,133,757

Ⅵ.기말현금및현금성자산	581,448,682	2,536,609,057	132,116,917	3,225,750,114