까뮤이앤씨 반기보고서 (2016.06)
4. 재무제표

재무상태표
제 38 기 반기말 2016.06.30 현재
제 37 기말 2015.12.31 현재
제 36 기말 2014.12.31 현재
(단위 : 원)

제 38 기 반기말	제 37 기말	제 36 기말

자산

Ⅰ.유동자산	77,441,861,566	62,979,800,098	34,559,226,991

(1)현금및현금성자산	2,457,721,395	3,225,750,114	4,373,133,757

(2)매출채권 및 기타유동채권	58,828,888,205	40,895,714,159	11,622,117,719

1.매출채권	2,311,552,395	1,317,981,920	541,476,910

2.공사미수금	14,910,151,499	7,355,239,156	7,765,580,694

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

3.단기대여금	6,020,000,000	1,024,000,000	720,390,818

대손충당금	(20,000,000)	(24,000,000)	(282,946,133)

4.미수금	8,232,687,203	3,925,614,023	3,128,111,273

대손충당금	(31,410,081)

5.미수수익	305,247,398	121,121,351	85,951,318

6.보증금	27,374,286,790	27,480,794,789

(3)재고자산	1,646,992,078	1,396,883,501	1,514,375,950

1.원자재	1,533,154,514	1,271,271,691	1,436,400,753

2.가설재	10,879,291	11,500,898	9,805,596

3.저장품	102,958,273	114,110,912	68,169,601

(4)기타유동금융자산	1,434,474,853	2,138,550,523	729,864,680

1.단기금융상품	1,401,944,853	2,062,230,523	205,904,680

2.매도가능금융자산	440,000,000

3.만기보유금융자산	32,530,000	76,320,000	83,960,000

(5)기타유동자산	13,047,467,985	15,313,710,691	16,307,559,485

1.미청구공사	11,405,267,035	13,993,604,682	15,669,732,522

2.선급금	1,221,026,991	870,553,781	78,402,672

3.선급비용	251,423,959	279,802,228	559,424,291

4.선급공사원가	169,750,000	169,750,000

(6)당기법인세자산	26,317,050	9,191,110	12,175,400

Ⅱ.비유동자산	65,893,458,817	66,485,584,686	95,088,501,967

(1)비유동매출채권및기타채권	5,259,733,491	5,282,733,491	35,558,916,209

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

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

2.보증금	5,259,733,491	5,282,733,491	35,558,916,209

(2)유형자산	43,623,599,645	43,493,964,576	35,096,062,481

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

2.건물	3,407,531,593	3,157,731,593	2,805,448,000

감가상각누계액	(73,461,522)	(239,914,690)

3.구축물	1,781,910,033	1,781,910,033	1,577,646,033

감가상각누계액	(351,143,375)	(332,608,148)	(297,500,503)

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

4.기계장치	2,441,218,714	2,317,618,714	1,642,651,714

감가상각누계액	(1,517,774,210)	(1,366,071,710)	(1,311,643,377)

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

감가상각누계액	(189,636,531)	(164,737,860)	(114,118,370)

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

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

7.기타유형자산	1,335,195,161	1,285,715,261	1,292,361,169

감가상각누계액	(1,106,014,832)	(1,081,367,921)	(1,183,142,839)

(3)무형자산	608,270,391	580,405,220	156,135,616

1.회원권	222,539,262	222,539,262

2.산업재산권	27,454,063	31,468,192	156,135,616

3.개발비	358,277,066	326,397,766

(4)기타비유동금융자산	9,084,748,753	9,639,065,753	14,757,859,297

1.장기금융상품	83,400,000	648,607,000	3,101,357,573

2.매도가능금융자산	8,970,268,753	8,970,268,753	11,330,201,724

3.만기보유금융자산	31,080,000	20,190,000	326,300,000

(5)이연법인세자산	7,317,106,537	7,489,415,646	9,519,528,364

자산총계	143,335,320,383	129,465,384,784	129,647,728,958

부채

Ⅰ.유동부채	83,073,965,813	62,671,855,047	82,444,940,641

(1)매입채무및기타채무	42,127,288,747	34,575,529,346	46,787,702,958

1.매입채무	27,582,215,034	20,961,184,854	25,686,269,043

2.미지급금	14,169,154,127	12,700,242,248	20,911,035,317

3.미지급비용	375,919,586	914,102,244	190,398,598

(2)단기차입금	22,384,440,000	16,800,000,000	21,629,010,000

(3)유동성장기부채	1,733,333,330	133,333,330	9,922,490,381

(4)기타유동부채	16,828,903,736	11,162,992,371	4,105,737,302

1.공사선수금	7,420,032,727	3,013,181,818	127,031,000

2.초과청구공사	3,788,014,027	3,215,192,260	3,551,428,641

3.기타선수금	3,295,291,615	2,509,297,116

4.예수금	52,092,158	69,299,148	137,392,468

5.예수보증금	190,599,229	190,599,229	190,599,229

6.임대보증금	1,029,201,800	1,029,201,800

7.부가세예수금	1,053,672,180	1,136,221,000

8.기타충당부채	99,285,964

Ⅱ.비유동부채	13,168,579,629	21,007,402,100	11,505,440,920

(1)장기차입금	4,200,000,010	2,933,333,340	1,466,666,670

(2)확정급여부채	2,806,417,419	2,691,989,990	2,160,338,018

1.확정급여채무	4,533,255,174	4,524,858,790	3,758,361,858

2.사외적립자산	(1,726,837,755)	(1,832,868,800)	(1,598,023,840)

(3)충당부채	6,162,162,200	6,442,378,770	6,689,325,832

1.하자보수충당부채	6,162,162,200	6,442,378,770	6,689,325,832

(4)기타비유동부채	8,939,700,000	1,189,110,400

1.공사선수금	5,670,000,000

2.기타선수금	3,269,700,000

3.장기임대보증금	1,189,110,400

부채총계	96,242,545,442	83,679,257,147	93,950,381,561

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	(997,646,500)

(1)자기주식	(997,646,500)

Ⅳ.기타포괄손익누계액	9,863,236,544	9,863,236,544	4,024,239,506

(1)매도가능금융자산평가이익	1,465,361,643	1,465,361,643	1,270,921,879

(2)재평가잉여금	8,397,874,901	8,397,874,901	2,753,317,627

Ⅴ.이익잉여금	8,429,048,777	6,124,754,973	1,874,971,771

(1)법정적립금	200,000,000	100,000,000

(2)미처분이익잉여금	8,229,048,777	6,024,754,973	1,874,971,771

자본총계	47,092,774,941	45,786,127,637	35,697,347,397

자본과부채총계	143,335,320,383	129,465,384,784	129,647,728,958

포괄손익계산서
제 38 기 반기 2016.01.01 부터 2016.06.30 까지
제 37 기 반기 2015.01.01 부터 2015.06.30 까지
제 37 기 2015.01.01 부터 2015.12.31 까지
제 36 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 38 기 반기	제 37 기 반기	제 37 기	제 36 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	31,306,128,323	64,435,809,042	30,999,768,542	69,062,186,999	132,370,311,224	123,567,918,135

(1)공사수익	30,719,256,862	63,300,258,937	30,400,092,387	67,805,644,175	129,938,668,589	120,882,407,654

(2)임대수익	586,871,461	1,135,550,105	599,676,155	1,256,542,824	2,431,642,635	2,685,510,481

Ⅱ.매출원가	27,945,239,816	57,429,869,143	27,771,479,132	63,343,338,210	121,522,767,754	115,392,870,693

(1)공사원가	27,770,658,469	57,070,986,719	28,169,873,054	62,514,511,283	120,317,624,398	113,942,178,390

(2)임대관리비	174,581,347	358,882,424	(398,393,922)	828,826,927	1,205,143,356	1,450,692,303

Ⅲ.매출총이익	3,360,888,507	7,005,939,899	3,228,289,410	5,718,848,789	10,847,543,470	8,175,047,442

Ⅳ.판매비와관리비	1,800,655,781	3,446,887,202	2,847,739,123	3,738,158,875	6,817,837,693	5,325,079,975

(1)급여	834,184,002	1,431,311,657	631,411,872	1,026,124,729	2,227,921,054	2,240,368,145

(2)퇴직급여	118,296,580	216,780,479	63,194,671	125,520,657	248,886,315	204,041,207

(3)수도광열비	3,700,062	8,014,329	2,657,335	6,130,121	13,783,638	15,695,510

(4)운반비	178,300	295,300	206,900	473,400	789,000	1,212,091

(5)감가상각비	7,079,929	12,038,265	3,208,629	5,477,903	13,597,216	14,813,180

(6)무형자산상각비	7,067,414	14,134,829	2,303,287	4,606,575	28,269,658	9,213,150

(7)수선비	11,771,000	22,121,000	10,707,500	22,452,500	42,277,500	38,780,000

(8)임차료	358,262,753	734,477,093	1,678,454,123	1,688,587,457	2,475,160,290	29,854,590

(9)차량유지비	7,438,301	16,087,112	6,558,211	12,402,847	26,424,464	28,766,363

(10)소모품비	4,408,736	6,412,450	3,581,530	7,127,333	14,053,145	8,983,027

(11)도서인쇄비	1,989,583	5,721,265	1,110,990	3,697,590	15,989,037	7,115,805

(12)세금과공과	6,550,307	46,519,815	13,867,803	55,358,960	135,856,200	161,358,122

(13)보험료	763,057	1,526,115	664,625	1,314,642	2,885,380	2,024,080

(14)접대비	31,173,280	57,125,304	15,421,020	32,977,420	96,613,660	58,928,299

(15)복리후생비	167,175,968	286,954,651	128,943,391	202,037,921	442,012,000	309,578,595

(16)여비교통비	13,721,070	29,897,707	8,872,640	15,703,532	51,236,216	20,452,417

(17)통신비	3,657,619	6,769,138	2,867,288	6,076,628	11,825,257	14,854,002

(18)지급수수료	171,977,203	412,213,868	136,613,737	361,977,240	788,626,993	1,965,588,053

(19)광고선전비	8,781,818

(20)수주비	13,100,000	15,000,000	100,000	950,000	7,088,000	2,500,000

(21)교육훈련비	13,369,138	25,342,138	2,630,000	10,670,909	14,857,729	2,360,000

(22)대손상각비	71,940,134

(23)하자보수비	11,551,479	76,022,869	127,224,969	141,351,909	148,796,339	86,320,370

(24)경상연구비	100,000	7,081,252	7,081,252	7,081,252	26,274,000

(25)잡비	13,240,000	13,240,000	57,350	57,350	3,807,350	4,058,835

Ⅴ.영업이익(손실)	1,560,232,726	3,559,052,697	380,550,287	1,980,689,914	4,029,705,777	2,849,967,467

Ⅵ.기타이익	136,279,658	196,246,900	186,778,820	463,657,506	5,807,290,314	9,515,698,930

(1)유형자산처분이익	5,999,000	5,999,000	1,486,000

(2)매각예정비유동자산처분이익	7,458,494,247

(3)기타의대손충당금환입	3,000,000	7,105,000	73,400,000	109,400,000	156,400,000	608,224,374

(4)잡이익	133,279,658	189,141,900	113,378,820	348,258,506	5,644,891,314	1,447,494,309

Ⅶ.기타손실	63,520	95,784	102,003,435	157,514,516	242,409,471	2,746,701,335

(1)유형자산처분손실	105,613	105,613	105,613	161,779,067

(2)기타충당비용	99,285,964

(3)잡손실	63,520	95,784	101,897,822	157,408,903	242,303,858	2,485,636,304

Ⅷ.금융수익	316,997,185	400,804,141	165,863,437	190,271,276	1,150,199,449	185,763,823

(1)이자수익	298,419,325	326,796,281	25,442,837	49,850,676	145,024,409	88,211,898

(2)배당금수익	18,577,860	74,007,860	140,420,600	140,420,600	140,420,600	84,542,735

(3)매도가능금융자산처분이익	864,754,440	13,009,190

Ⅸ.금융원가	563,758,546	1,104,793,163	673,663,941	1,820,750,344	4,983,316,884	7,506,009,543

(1)이자비용	510,620,230	1,035,768,366	649,241,659	1,324,334,742	2,446,760,716	7,114,672,950

(2)매출채권처분손실	53,138,316	69,024,797	24,422,282	56,415,602	147,382,848	104,213,203

(3)금융자산처분손실	55,479,452

(4)매도가능금융자산처분손실	8,925,918	49,123,390

(5)매도가능금융자산손상차손	440,000,000	2,324,767,950	238,000,000

Ⅹ.법인세비용차감전순이익(손실)	1,449,687,503	3,051,214,791	(42,474,832)	656,353,836	5,761,469,185	2,298,719,342

XI.법인세비용	34,957,454	175,097,901	187,933,226	144,397,844	592,430,625	13,306,863

XⅡ.당기순이익(손실)	1,414,730,049	2,876,116,890	(230,408,058)	511,955,992	5,169,038,560	2,285,412,479

XⅢ.기타포괄손익	(6,420,594)	(9,887,536)	508,341,389	765,180,146	5,487,997,788	(303,764,508)

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(6,420,594)	(9,887,536)	(5,829,775)	(10,547,654)	5,293,558,024	(410,440,708)

1.유형자산재평가	5,644,557,274

2.확정급여제도의 재측정요소	(6,420,594)	(9,887,536)	(5,829,775)	(10,547,654)	(350,999,250)	(410,440,708)

(2)당기손익으로 재분류되는 세후기타포괄손익	514,171,164	775,727,800	194,439,764	106,676,200

1.매도가능금융자산평가손익	514,171,164	775,727,800	194,439,764	106,676,200

XIV.총포괄손익	1,408,309,455	2,866,229,354	277,933,331	1,277,136,138	10,657,036,348	1,981,647,971

XV.주당이익

(1)기본주당이익(손실)	314	637	(51)	113	1,145	506

자본변동표
제 38 기 반기 2016.01.01 부터 2016.06.30 까지
제 37 기 반기 2015.01.01 부터 2015.06.30 까지
제 37 기 2015.01.01 부터 2015.12.31 까지
제 36 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본	기타포괄손익누계액	이익잉여금	자본 합계

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)결손금보전	(8,390,332,424)	8,390,332,424

(3)자기주식의 취득

(4)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)결손금보전

(3)자기주식의 취득

(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

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)	511,955,992	511,955,992

2.기타포괄손익	매도가능금융자산평가손익	775,727,800	775,727,800

재평가이익

확정급여제도의 재측정요소	(10,547,654)	(10,547,654)

3.총포괄손익계	775,727,800	501,408,338	1,277,136,138

(2)결손금보전	(334,230,750)	(334,230,750)

(3)자기주식의 취득

(4)연차배당

2015.06.30 (Ⅴ.기말자본)	22,576,140,000	7,221,996,120	4,799,967,306	1,808,124,001	36,406,227,427

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

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

2.기타포괄손익	매도가능금융자산평가손익

재평가이익

확정급여제도의 재측정요소	(9,887,536)	(9,887,536)

3.총포괄손익계	2,866,229,354	2,866,229,354

(2)결손금보전

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

(4)연차배당	561,935,550	561,935,550

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

현금흐름표
제 38 기 반기 2016.01.01 부터 2016.06.30 까지
제 37 기 반기 2015.01.01 부터 2015.06.30 까지
제 37 기 2015.01.01 부터 2015.12.31 까지
제 36 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 38 기 반기	제 37 기 반기	제 37 기	제 36 기

Ⅰ.영업활동현금흐름	(3,822,794,108)	(2,442,909,146)	7,869,800,492	12,949,302,521

(1)당기순이익(손실)	2,876,116,890	511,955,992	5,169,038,560	2,285,412,479

(2)조정	1,550,922,462	2,708,695,791	4,488,879,517	1,880,823,461

(3)영업활동으로인한 자산부채의변동	(7,403,162,543)	(4,496,684,340)	435,378,512	15,811,045,021

(4)이자수취	142,670,234	13,082,257	109,854,376	87,050,613

(5)이자지급	(1,046,223,071)	(1,330,299,646)	(2,476,755,363)	(7,202,525,058)

(6)배당금수취	74,007,860	140,420,600	140,420,600	84,542,735

(7)법인세납부(환급)	(17,125,940)	9,920,200	2,984,290	2,953,270

Ⅱ.투자활동현금흐름	(3,836,759,231)	1,627,226,197	4,628,455,596	55,871,468,680

(1)단기금융상품의 감소	1,586,314,350	1,401,944,853	1,449,511,680	2,205,801,160

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

(3)만기보유금융자산의 감소	43,790,000	23,900,000	401,844,082	368,330,000

(4)단기대여금의 감소	3,004,000,000	1,384,359,100	4,722,751,009	1,144,836,652

(5)장기대여금의 감소	4,944,520,548

(6)장기금융상품의 감소	643,607,000	3,096,357,573	3,096,357,573	8,000,000

(7)건설용장비의 처분	6,000,000	6,000,000

(8)기타유형자산의 처분	645,455	645,455	1,500,000

(9)투자부동산의 처분	1,423,000,000

(10)매각예정비유동자산의 처분	92,000,000,000

(11)보증금의 감소	189,507,999	2,540,732,500	3,157,312,389	2,230,254,866

(12)단기금융상품의 증가	(926,028,680)	(3,305,837,523)	(3,305,837,523)	(1,510,644,910)

(13)단기대여금의 증가	(8,000,000,000)	(1,254,764,850)	(5,128,906,324)	(526,794,194)

(14)장기대여금의 증가	(5,000,000,000)

(15)장기금융상품의 증가	(78,400,000)	(1,197,923,173)	(643,607,000)	(1,797,923,173)

(16)매도가능금융자산의 취득	(100,000,000)	(104,560,000)	(2,563,075,000)

(17)만기보유금융자산의 취득	(10,890,000)	(45,925,000)	(97,020,000)	(133,080,000)

(18)토지의 취득	(50,322,738)	(50,322,738)

(19)건물의 취득	(111,000,000)	(268,000,000)	(268,000,000)

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

(21)기계장치의 취득	(22,000,000)	(99,000,000)	(870,577,000)	(54,000,000)

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

(23)기타유형자산의 취득	(53,659,900)	(49,782,000)	(128,292,000)	(108,401,000)

(24)회원권의 취득	(222,539,262)

(25)무형자산의 취득	(42,000,000)	(92,000,000)	(69,000,000)

(26)보증금의 증가	(60,000,000)	(226,670,000)	(361,924,460)	(37,042,332,441)

Ⅲ.재무활동현금흐름	6,891,524,620	(2,317,742,660)	(13,645,639,731)	(67,275,154,936)

(1)단기차입금의 차입	14,905,340,000	27,700,000,000	44,360,940,000	185,033,741,975

(2)장기차입금의 차입	1,600,000,000

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

(4)단기차입금의 상환	(9,320,900,000)	(24,500,000,000)	(49,189,950,000)	(229,176,124,292)

(5)배당금지급	(561,935,550)	(334,230,750)	(334,230,750)

(6)유동성장기부채의 상환	(133,333,330)	(4,991,709,310)	(9,922,490,381)	(16,877,509,619)

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

(8)자기주식의 취득	(997,646,500)

Ⅳ.현금및현금성자산의순증가(감소)	(768,028,719)	(3,133,425,609)	(1,147,383,643)	1,545,616,265

Ⅴ.기초현금및현금성자산	3,225,750,114	4,373,133,757	4,373,133,757	2,827,517,492

Ⅵ.기말현금및현금성자산	2,457,721,395	1,239,708,148	3,225,750,114	4,373,133,757