까뮤이앤씨 반기보고서 (2017.06)
4. 재무제표

재무상태표
제 39 기 반기말 2017.06.30 현재
제 38 기말 2016.12.31 현재
(단위 : 원)

제 39 기 반기말	제 38 기말

자산

Ⅰ.유동자산	75,320,824,954	76,842,684,129

(1)현금및현금성자산	1,104,473,596	132,116,917

(2)매출채권 및 기타유동채권	52,199,427,781	61,016,795,200

1.매출채권	801,240,000	811,635,000

2.공사미수금	9,128,692,735	20,274,329,249

대손충당금	(305,037,080)	(305,037,080)

3.단기대여금	6,702,500,000	6,016,000,000

대손충당금	(12,500,000)	(16,000,000)

4.미수금	36,031,495,062	33,667,184,008

대손충당금	(864,339,369)

5.미수수익	621,089,643	479,397,233

6.보증금	96,286,790	89,286,790

(3)재고자산	1,935,798,414	1,361,866,960

1.원재료	1,754,191,656	1,237,120,312

2.가설재	652,213	652,213

3.저장품	180,954,545	124,094,435

(4)기타유동금융자산	762,063,685	926,028,680

1.단기금융상품	762,063,685	926,028,680

(5)기타유동자산	19,297,323,368	13,360,568,952

1.미청구공사	17,331,135,316	11,425,585,191

2.선급금	1,204,744,447	1,122,876,058

3.선급비용	322,680,767	292,504,383

4.선급공사원가	182,771,601	169,750,000

5.부가세대급금	255,991,237	349,853,320

(6)당기법인세자산	21,738,110	45,307,420

Ⅱ.비유동자산	66,825,887,577	66,135,713,407

(1)비유동매출채권및기타채권	1,423,706,491	1,320,346,491

1.장기성매출채권	22,080,000	22,080,000

대손충당금	(22,080,000)	(22,080,000)

2.보증금	1,423,706,491	1,320,346,491

(2)유형자산	49,391,721,501	48,765,559,535

1.토지	42,055,298,000	42,055,298,000

2.건물	3,501,679,510	3,501,679,510

감가상각누계액	(189,573,242)	(112,503,920)

3.구축물	2,209,975,103	1,892,019,603

감가상각누계액	(392,253,198)	(370,015,832)

손상차손누계액	(22,985,371)	(22,985,371)

4.기계장치	3,087,829,934	2,495,218,714

감가상각누계액	(1,842,937,430)	(1,671,690,878)

5.건설용장비	324,750,932	324,750,932

감가상각누계액	(230,041,461)	(209,905,665)

6.차량운반구	370,101,532	370,101,532

감가상각누계액	(366,520,479)	(366,520,479)

7.기타유형자산	1,818,345,156	1,736,234,351

감가상각누계액	(1,238,422,485)	(1,162,595,962)

8.건설중인자산	306,475,000	306,475,000

(3)무형자산	1,135,190,200	723,635,565

1.회원권	222,539,262	222,539,262

2.산업재산권	22,798,602	23,439,934

3.개발비	469,952,336	477,656,369

4.컴퓨터소프트웨어	419,900,000

(4)기타비유동금융자산	9,161,741,028	9,486,061,028

1.장기금융상품	267,024,779	267,024,779

2.매도가능금융자산	8,851,496,249	9,178,936,249

3.만기보유금융자산	43,220,000	40,100,000

(5)이연법인세자산	5,713,528,357	5,840,110,788

자산총계	142,146,712,531	142,978,397,536

부채

Ⅰ.유동부채	77,408,433,357	80,617,080,194

(1)매입채무 및 기타유동채무	38,754,194,625	41,157,261,839

1.매입채무	18,856,250,680	27,311,849,338

2.미지급금	19,430,677,841	13,332,868,879

3.미지급비용	467,266,104	512,543,622

(2)단기차입금	33,534,720,000	27,384,440,000

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

(4)유동충당부채	424,875,213

1.공사원가충당부채	85,720,000

2.기타단기충당부채	339,155,213

(5)기타유동부채	1,986,185,402	8,517,169,812

1.공사선수금	480,042,022	4,212,927,722

2.초과청구공사	1,249,651,671	2,782,956,948

3.기타선수금	1,246,241,625

4.예수금	18,551,808

5.예수보증금	256,491,709	256,491,709

Ⅱ.비유동부채	11,359,746,254	11,248,254,284

(1)장기차입금	2,666,666,680	2,800,000,010

(2)확정급여부채	3,342,952,730	2,967,340,131

1.확정급여채무	5,079,608,244	4,699,786,250

2.사외적립자산	(1,736,655,514)	(1,732,446,119)

(3)충당부채	5,350,126,844	5,480,914,143

1.하자보수충당부채	5,350,126,844	5,480,914,143

부채총계	88,768,179,611	91,865,334,478

자본

Ⅰ.납입자본	22,576,140,000	22,576,140,000

(1)자본금	22,576,140,000	22,576,140,000

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

Ⅱ.자본잉여금	7,221,996,120	7,221,996,120

(1)주식발행초과금	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

(1)매도가능금융자산평가이익	1,628,122,290	1,628,122,290

(2)재평가잉여금	11,913,919,417	11,913,919,417

Ⅴ.이익잉여금(결손금)	11,069,593,493	8,804,123,631

(1)법정적립금	300,000,000	200,000,000

(2)미처분이익잉여금(미처리결손금)	10,769,593,493	8,604,123,631

자본총계	53,378,532,920	51,113,063,058

자본과부채총계	142,146,712,531	142,978,397,536

포괄손익계산서
제 39 기 반기 2017.01.01 부터 2017.06.30 까지
제 38 기 반기 2016.01.01 부터 2016.06.30 까지
(단위 : 원)

제 39 기 반기	제 38 기 반기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	44,173,878,141	82,970,789,577	31,306,128,323	64,435,809,042

(1)공사수익	44,166,228,141	82,955,489,577	30,719,256,862	63,300,258,937

(2)임대수익	7,650,000	15,300,000	586,871,461	1,135,550,105

Ⅱ.매출원가	39,445,142,983	75,227,137,044	27,945,239,816	57,429,869,143

(1)공사원가	39,445,142,983	75,227,137,044	27,770,658,469	57,070,986,719

(2)임대관리비	174,581,347	358,882,424

Ⅲ.매출총이익	4,728,735,158	7,743,652,533	3,360,888,507	7,005,939,899

Ⅳ.판매비와관리비	1,983,725,153	3,762,449,502	1,800,655,781	3,446,887,202

(1)급여	1,000,510,177	1,972,583,159	834,184,002	1,431,311,657

(2)퇴직급여	119,951,541	235,442,323	118,296,580	216,780,479

(3)수도광열비	3,700,062	8,014,329

(4)운반비	491,800	953,600	178,300	295,300

(5)감가상각비	18,454,925	35,877,084	7,079,929	12,038,265

(6)무형자산상각비	25,454,641	48,934,465	7,067,414	14,134,829

(7)수선비	12,311,700	25,388,336	11,771,000	22,121,000

(8)임차료	179,091,912	358,065,174	358,262,753	734,477,093

(9)차량유지비	7,844,431	25,846,701	7,438,301	16,087,112

(10)소모품비	7,159,617	9,651,157	4,408,736	6,412,450

(11)도서인쇄비	1,504,764	5,056,321	1,989,583	5,721,265

(12)세금과공과	61,473,157	98,881,257	6,550,307	46,519,815

(13)보험료	1,460,603	2,905,155	763,057	1,526,115

(14)접대비	26,540,140	51,756,900	31,173,280	57,125,304

(15)복리후생비	226,238,268	406,995,518	167,175,968	286,954,651

(16)여비교통비	20,378,263	38,887,670	13,721,070	29,897,707

(17)통신비	6,858,990	11,364,600	3,657,619	6,769,138

(18)지급수수료	74,700,495	193,073,481	171,977,203	412,213,868

(19)광고선전비	763,636	12,963,638	8,781,818

(20)수주비	1,750,000	2,400,000	13,100,000	15,000,000

(21)교육훈련비	7,850,770	11,762,770	13,369,138	25,342,138

(22)하자보수비	71,531,430	100,749,300	11,551,479	76,022,869

(23)경상연구비	110,711,000	110,711,000	100,000

(24)잡비	692,893	2,199,893	13,240,000	13,240,000

Ⅴ.영업이익(손실)	2,745,010,005	3,981,203,031	1,560,232,726	3,559,052,697

Ⅵ.기타이익	303,956,722	502,904,505	136,279,658	196,246,900

(1)기타의대손충당금환입	1,000,000	3,500,000	3,000,000	7,105,000

(2)공사원가충당부채의 환입	6,349,501	6,349,501

(3)잡이익	296,607,221	493,055,004	133,279,658	189,141,900

Ⅶ.기타손실	864,339,375	865,369,523	63,520	95,784

(1)기타의대손상각비	864,339,369	864,339,369

(2)잡손실	6	1,030,154	63,520	95,784

Ⅷ.금융수익	158,017,024	415,255,209	316,997,185	400,804,141

(1)이자수익	117,953,424	242,159,609	298,419,325	326,796,281

(2)배당금수익	40,063,600	173,095,600	18,577,860	74,007,860

Ⅸ.금융원가	632,717,055	1,248,200,425	563,758,546	1,104,793,163

(1)이자비용	577,810,027	1,165,163,242	510,620,230	1,035,768,366

(2)매출채권처분손실	54,907,028	83,037,183	53,138,316	69,024,797

Ⅹ.법인세비용차감전순이익(손실)	1,709,927,321	2,785,792,797	1,449,687,503	3,051,214,791

XI.법인세비용	11,682,155	129,371,553	34,957,454	175,097,901

XⅡ.당기순이익(손실)	1,698,245,166	2,656,421,244	1,414,730,049	2,876,116,890

XⅢ.기타포괄손익	(6,252,211)	(9,888,707)	(6,420,594)	(9,887,536)

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(6,252,211)	(9,888,707)	(6,420,594)	(9,887,536)

1.확정급여제도의 재측정요소	(6,252,211)	(9,888,707)	(6,420,594)	(9,887,536)

XIV.총포괄손익	1,691,992,955	2,646,532,537	1,408,309,455	2,866,229,354

XV.주당이익

(1)기본주당이익(손실)	383	599	314	637

자본변동표
제 39 기 반기 2017.01.01 부터 2017.06.30 까지
제 38 기 반기 2016.01.01 부터 2016.06.30 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본	기타포괄손익누계액	이익잉여금	자본 합계

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.자본의 변동	(1)포괄손익	1.당기순이익(손실)	2,876,116,890	2,876,116,890

2.기타포괄손익	확정급여제도의 재측정요소	(9,887,536)	(9,887,536)

3.총포괄손익계	2,866,229,354	2,866,229,354

(2)자기주식의 취득	(997,646,500)	(997,646,500)

(3)연차배당	561,935,550	561,935,550

2016.06.30 (Ⅲ.기말자본)	22,576,140,000	7,221,996,120	(997,646,500)	9,863,236,544	8,429,048,777	47,092,774,941

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.자본의 변동	(1)포괄손익	1.당기순이익(손실)	2,656,421,244	2,656,421,244

2.기타포괄손익	확정급여제도의 재측정요소	(9,888,707)	(9,888,707)

3.총포괄손익계	2,646,532,537	2,646,532,537

(2)자기주식의 취득

(3)연차배당	381,062,675	381,062,675

2017.06.30 (Ⅲ.기말자본)	22,576,140,000	7,221,996,120	(1,031,238,400)	13,542,041,707	11,069,593,493	53,378,532,920

현금흐름표
제 39 기 반기 2017.01.01 부터 2017.06.30 까지
제 38 기 반기 2016.01.01 부터 2016.06.30 까지
(단위 : 원)

제 39 기 반기	제 38 기 반기

Ⅰ.영업활동현금흐름	(4,240,572,441)	(3,822,794,108)

(1)당기순이익(손실)	2,656,421,244	2,876,116,890

(2)조정	2,512,512,308	1,550,922,462

(3)영업활동으로인한 자산부채의변동	(8,557,256,475)	(7,403,162,543)

(4)이자수취	100,467,199	142,670,234

(5)이자지급	(1,149,381,627)	(1,046,223,071)

(6)배당금수취	173,095,600	74,007,860

(7)법인세납부(환급)	23,569,310	(17,125,940)

Ⅱ.투자활동현금흐름	(422,954,875)	(3,836,759,231)

(1)단기금융상품의 감소	847,628,680	1,586,314,350

(2)매도가능금융자산의 처분	327,440,000

(3)만기보유금융자산의 감소	43,790,000

(4)단기대여금의 감소	3,500,000	3,004,000,000

(5)장기금융상품의 감소	643,607,000

(6)보증금의 감소	63,000,000	189,507,999

(7)단기금융상품의 증가	(683,663,685)	(926,028,680)

(8)단기대여금의 증가	(200,000,000)	(8,000,000,000)

(9)장기금융상품의 증가	(78,400,000)

(10)만기보유금융자산의 취득	(3,120,000)	(10,890,000)

(11)건물의 취득	(111,000,000)

(12)구축물의 취득	(287,570,000)

(13)기계장치의 취득	(237,135,420)	(22,000,000)

(14)기타유형자산의 취득	(61,185,350)	(53,659,900)

(15)무형자산의 취득	(18,489,100)	(42,000,000)

(16)보증금의 증가	(173,360,000)	(60,000,000)

Ⅲ.재무활동현금흐름	5,635,883,995	6,891,524,620

(1)단기차입금의 차입	7,906,090,000	14,905,340,000

(2)장기차입금의 차입	3,000,000,000

(3)단기차입금의 상환	(1,755,810,000)	(9,320,900,000)

(4)배당금지급	(381,062,675)	(561,935,550)

(5)유동성장기부채의 상환	(133,333,330)	(133,333,330)

(6)자기주식의 취득	(997,646,500)

Ⅳ.현금및현금성자산의순증가(감소)	972,356,679	(768,028,719)

Ⅴ.기초현금및현금성자산	132,116,917	3,225,750,114

Ⅵ.기말현금및현금성자산	1,104,473,596	2,457,721,395