까뮤이앤씨 분기보고서 (2016.09)
4. 재무제표

재무상태표
제 38 기 3분기말 2016.09.30 현재
제 37 기말 2015.12.31 현재
제 36 기말 2014.12.31 현재
(단위 : 원)

제 38 기 3분기말	제 37 기말	제 36 기말

자산

Ⅰ.유동자산	89,578,978,648	62,979,800,098	34,559,226,991

(1)현금및현금성자산	752,632,796	3,225,750,114	4,373,133,757

(2)매출채권 및 기타유동채권	72,375,313,324	40,895,714,159	11,622,117,719

1.매출채권	355,741,363	1,317,981,920	541,476,910

2.공사미수금	29,601,771,236	7,355,239,156	7,765,580,694

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

3.단기대여금	6,017,000,000	1,024,000,000	720,390,818

대손충당금	(17,000,000)	(24,000,000)	(282,946,133)

4.미수금	4,993,272,437	3,925,614,023	3,128,111,273

대손충당금	(31,410,081)

5.미수수익	408,278,578	121,121,351	85,951,318

6.보증금	31,321,286,790	27,480,794,789

(3)재고자산	1,997,131,518	1,396,883,501	1,514,375,950

1.원자재	1,884,749,861	1,271,271,691	1,436,400,753

2.가설재	10,850,645	11,500,898	9,805,596

3.저장품	101,531,012	114,110,912	68,169,601

(4)기타유동금융자산	1,429,114,853	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	27,170,000	76,320,000	83,960,000

(5)기타유동자산	12,993,419,857	15,313,710,691	16,307,559,485

1.미청구공사	10,372,195,455	13,993,604,682	15,669,732,522

2.선급금	1,864,053,347	870,553,781	78,402,672

3.선급비용	330,113,910	279,802,228	559,424,291

4.선급공사원가	427,057,145	169,750,000

(6)당기법인세자산	31,366,300	9,191,110	12,175,400

Ⅱ.비유동자산	62,088,071,006	66,485,584,686	95,088,501,967

(1)비유동매출채권및기타채권	1,299,551,491	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	1,299,551,491	5,282,733,491	35,558,916,209

(2)유형자산	43,774,790,184	43,493,964,576	35,096,062,481

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

2.건물	3,495,731,593	3,157,731,593	2,805,448,000

감가상각누계액	(111,430,956)	(239,914,690)

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

감가상각누계액	(360,410,987)	(332,608,148)	(297,500,503)

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

4.기계장치	2,495,218,714	2,317,618,714	1,642,651,714

감가상각누계액	(1,594,988,210)	(1,366,071,710)	(1,311,643,377)

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

감가상각누계액	(199,704,431)	(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	1,499,423,461	1,285,715,261	1,292,361,169

감가상각누계액	(1,126,733,647)	(1,081,367,921)	(1,183,142,839)

(3)무형자산	619,202,979	580,405,220	156,135,616

1.회원권	222,539,262	222,539,262

2.산업재산권	25,446,998	31,468,192	156,135,616

3.개발비	371,216,719	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	7,309,777,599	7,489,415,646	9,519,528,364

자산총계	151,667,049,654	129,465,384,784	129,647,728,958

부채

Ⅰ.유동부채	93,919,711,765	62,671,855,047	82,444,940,641

(1)매입채무및기타채무	42,112,096,637	34,575,529,346	46,787,702,958

1.매입채무	26,125,660,447	20,961,184,854	25,686,269,043

2.미지급금	15,557,661,685	12,700,242,248	20,911,035,317

3.미지급비용	428,774,505	914,102,244	190,398,598

(2)단기차입금	31,884,440,000	16,800,000,000	21,629,010,000

(3)유동성장기부채	4,733,333,330	133,333,330	9,922,490,381

(4)기타유동부채	15,189,841,798	11,162,992,371	4,105,737,302

1.공사선수금	8,219,268,000	3,013,181,818	127,031,000

2.초과청구공사	2,999,105,619	3,215,192,260	3,551,428,641

3.기타선수금	3,271,518,742	2,509,297,116

4.예수금	62,020,568	69,299,148	137,392,468

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

6.임대보증금	0	1,029,201,800

7.부가세예수금	381,437,160	1,136,221,000

8.기타충당부채	99,285,964

Ⅱ.비유동부채	10,297,886,535	21,007,402,100	11,505,440,920

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

(2)확정급여부채	3,016,212,812	2,691,989,990	2,160,338,018

1.확정급여채무	4,747,501,906	4,524,858,790	3,758,361,858

2.사외적립자산	(1,731,289,094)	(1,832,868,800)	(1,598,023,840)

(3)충당부채	6,081,673,713	6,442,378,770	6,689,325,832

1.하자보수충당부채	6,081,673,713	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	104,217,598,300	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	(1,031,238,400)

(1)자기주식	(1,031,238,400)

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	8,819,317,090	6,124,754,973	1,874,971,771

(1)법정적립금	250,000,000	100,000,000

(2)미처분이익잉여금	8,569,317,090	6,024,754,973	1,874,971,771

자본총계	47,449,451,354	45,786,127,637	35,697,347,397

자본과부채총계	151,667,049,654	129,465,384,784	129,647,728,958

포괄손익계산서
제 38 기 3분기 2016.01.01 부터 2016.09.30 까지
제 37 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 37 기 3분기	제 37 기	제 36 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	36,401,908,951	100,837,717,993	27,376,433,312	96,438,620,311	132,370,311,224	123,567,918,135

(1)공사수익	35,879,206,798	99,179,465,735	26,793,592,810	94,599,236,985	129,938,668,589	120,882,407,654

(2)임대수익	522,702,153	1,658,252,258	582,840,502	1,839,383,326	2,431,642,635	2,685,510,481

Ⅱ.매출원가	34,400,047,786	91,829,916,929	25,369,948,144	88,713,286,354	121,522,767,754	115,392,870,693

(1)공사원가	34,140,702,421	91,211,689,140	25,162,062,858	87,676,574,141	120,317,624,398	113,942,178,390

(2)임대관리비	259,345,365	618,227,789	207,885,286	1,036,712,213	1,205,143,356	1,450,692,303

Ⅲ.매출총이익	2,001,861,165	9,007,801,064	2,006,485,168	7,725,333,957	10,847,543,470	8,175,047,442

Ⅳ.판매비와관리비	1,968,655,256	5,415,542,458	1,591,200,164	5,329,359,039	6,817,837,693	5,325,079,975

(1)급여	881,343,883	2,312,655,540	659,445,177	1,685,569,906	2,227,921,054	2,240,368,145

(2)퇴직급여	100,700,094	317,480,573	74,317,131	199,837,788	248,886,315	204,041,207

(3)수도광열비	6,311,087	14,325,416	4,528,199	10,658,320	13,783,638	15,695,510

(4)운반비	309,000	604,300	91,600	565,000	789,000	1,212,091

(5)감가상각비	8,916,012	20,954,277	4,133,555	9,611,458	13,597,216	14,813,180

(6)무형자산상각비	7,067,412	21,202,241	2,303,288	6,909,863	28,269,658	9,213,150

(7)수선비	13,375,000	35,496,000	9,345,000	31,797,500	42,277,500	38,780,000

(8)임차료	563,900,295	1,298,377,388	381,902,838	2,070,490,295	2,475,160,290	29,854,590

(9)차량유지비	8,206,159	24,293,271	7,665,408	20,068,255	26,424,464	28,766,363

(10)소모품비	2,969,207	9,381,657	3,728,870	10,856,203	14,053,145	8,983,027

(11)도서인쇄비	6,406,205	12,127,470	1,400,800	5,098,390	15,989,037	7,115,805

(12)세금과공과	8,884,995	55,404,810	72,058,192	127,417,152	135,856,200	161,358,122

(13)보험료	1,803,383	3,329,498	671,927	1,986,569	2,885,380	2,024,080

(14)접대비	34,284,745	91,410,049	37,532,230	70,509,650	96,613,660	58,928,299

(15)복리후생비	145,737,514	432,692,165	111,757,984	313,795,905	442,012,000	309,578,595

(16)여비교통비	10,740,685	40,638,392	10,194,240	25,897,772	51,236,216	20,452,417

(17)통신비	3,876,366	10,645,504	2,759,636	8,836,264	11,825,257	14,854,002

(18)지급수수료	136,668,057	548,881,925	199,972,719	561,949,959	788,626,993	1,965,588,053

(19)광고선전비	4,542,727	13,324,545

(20)수주비	600,000	15,600,000	1,500,000	2,450,000	7,088,000	2,500,000

(21)교육훈련비	(139,070)	25,203,068	800,000	11,470,909	14,857,729	2,360,000

(22)대손상각비	71,940,134

(23)하자보수비	15,531,500	91,554,369	2,631,370	143,983,279	148,796,339	86,320,370

(24)경상연구비	100,000	0	7,081,252	7,081,252	26,274,000

(25)잡비	6,620,000	19,860,000	2,460,000	2,517,350	3,807,350	4,058,835

Ⅴ.영업이익(손실)	33,205,909	3,592,258,606	415,285,004	2,395,974,918	4,029,705,777	2,849,967,467

Ⅵ.기타이익	1,026,538,106	1,222,785,006	2,193,943,020	2,657,600,526	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	10,105,000	3,000,000	112,400,000	156,400,000	608,224,374

(4)채무면제이익	861,816,080	861,816,080

(5)잡이익	161,722,026	350,863,926	2,190,943,020	2,539,201,526	5,644,891,314	1,447,494,309

Ⅶ.기타손실	3,748,608	3,844,392	85,039,253	242,553,769	242,409,471	2,746,701,335

(1)유형자산처분손실	0	105,613	105,613	161,779,067

(2)기타충당비용	99,285,964

(3)잡손실	3,748,608	3,844,392	85,039,253	242,448,156	242,303,858	2,485,636,304

Ⅷ.금융수익	122,010,432	522,814,573	12,332,401	202,603,677	1,150,199,449	185,763,823

(1)이자수익	122,010,432	448,806,713	12,332,401	62,183,077	145,024,409	88,211,898

(2)배당금수익	74,007,860	0	140,420,600	140,420,600	84,542,735

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

Ⅸ.금융원가	608,384,312	1,713,177,475	2,469,680,264	4,290,430,608	4,983,316,884	7,506,009,543

(1)이자비용	580,025,053	1,615,793,419	579,563,495	1,903,898,237	2,446,760,716	7,114,672,950

(2)매출채권처분손실	28,359,259	97,384,056	5,348,819	61,764,421	147,382,848	104,213,203

(3)금융자산처분손실	55,479,452

(4)매도가능금융자산처분손실	8,925,918	49,123,390

(5)매도가능금융자산손상차손	1,884,767,950	2,324,767,950	2,324,767,950	238,000,000

Ⅹ.법인세비용차감전순이익(손실)	569,621,527	3,620,836,318	66,840,908	723,194,744	5,761,469,185	2,298,719,342

XI.법인세비용	9,087,772	184,185,673	(36,780,579)	107,617,265	592,430,625	13,306,863

XⅡ.당기순이익(손실)	560,533,755	3,436,650,645	103,621,487	615,577,479	5,169,038,560	2,285,412,479

XⅢ.기타포괄손익	(6,235,867)	(16,123,403)	(173,841,987)	591,338,159	5,487,997,788	(303,764,508)

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(6,235,867)	(16,123,403)	(12,884,057)	(23,431,711)	5,293,558,024	(410,440,708)

1.유형자산재평가	5,644,557,274

2.확정급여제도의 재측정요소	(6,235,867)	(16,123,403)	(12,884,057)	(23,431,711)	(350,999,250)	(410,440,708)

(2)당기손익으로 재분류되는 세후기타포괄손익	(160,957,930)	614,769,870	194,439,764	106,676,200

1.매도가능금융자산평가손익	(160,957,930)	614,769,870	194,439,764	106,676,200

XIV.총포괄손익	554,297,888	3,420,527,242	(70,220,500)	1,206,915,638	10,657,036,348	1,981,647,971

XV.주당이익

(1)기본주당이익(손실)	126	766	23	136	1,145	506

자본변동표
제 38 기 3분기 2016.01.01 부터 2016.09.30 까지
제 37 기 3분기 2015.01.01 부터 2015.09.30 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)	615,577,479	615,577,479

2.기타포괄손익	매도가능금융자산평가손익	614,769,870	614,769,870

재평가이익

확정급여제도의 재측정요소	(23,431,711)	(23,431,711)

3.총포괄손익계	614,769,870	592,145,768	1,206,915,638

(2)결손금보전

(3)자기주식의 취득

(4)연차배당	334,230,750	334,230,750

2015.09.30 (Ⅴ.기말자본)	22,576,140,000	7,221,996,120	4,639,009,376	1,898,861,431	36,336,006,927

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)	3,436,650,645	3,436,650,645

2.기타포괄손익	매도가능금융자산평가손익

재평가이익

확정급여제도의 재측정요소	(16,123,403)	(16,123,403)

3.총포괄손익계	3,420,527,242	3,420,527,242

(2)결손금보전

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

(4)연차배당	725,965,125	725,965,125

2016.09.30 (Ⅴ.기말자본)	22,576,140,000	7,221,996,120	(1,031,238,400)	9,863,236,544	8,819,317,090	47,449,451,354

현금흐름표
제 38 기 3분기 2016.01.01 부터 2016.09.30 까지
제 37 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 37 기 3분기	제 37 기	제 36 기

Ⅰ.영업활동현금흐름	(13,432,808,632)	(3,065,667,318)	7,869,800,492	12,949,302,521

(1)당기순이익(손실)	3,436,650,645	615,577,479	5,169,038,560	2,285,412,479

(2)조정	1,608,147,805	5,650,752,129	4,488,879,517	1,880,823,461

(3)영업활동으로인한 자산부채의변동	(17,064,841,114)	(7,594,387,921)	435,378,512	15,811,045,021

(4)이자수취	161,649,486	28,635,346	109,854,376	87,050,613

(5)이자지급	(1,626,248,124)	(1,914,192,481)	(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)	(22,175,190)	7,527,530	2,984,290	2,953,270

Ⅱ.투자활동현금흐름	(4,205,010,031)	(684,943,384)	4,628,455,596	55,871,468,680

(1)단기금융상품의 감소	1,586,314,350	2,001,944,853	1,449,511,680	2,205,801,160

(2)매도가능금융자산의 처분	500,000,000	3,440,851,167	794,683,700

(3)만기보유금융자산의 감소	49,150,000	57,330,000	401,844,082	368,330,000

(4)단기대여금의 감소	3,007,000,000	1,553,556,335	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	259,689,999	3,102,984,544	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)	(2,219,376,300)	(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	(500,000,000)	(1,984,767,950)	(104,560,000)	(2,563,075,000)

(17)만기보유금융자산의 취득	(10,890,000)	(62,475,000)	(97,020,000)	(133,080,000)

(18)토지의 취득	(50,322,738)	(50,322,738)

(19)건물의 취득	(249,800,000)	(268,000,000)	(268,000,000)

(20)구축물의 취득	(143,900,000)	(204,264,000)	(503,816,980)

(21)기계장치의 취득	(123,600,000)	(569,000,000)	(870,577,000)	(54,000,000)

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

(23)기타유형자산의 취득	(185,052,700)	(71,747,000)	(128,292,000)	(108,401,000)

(24)회원권의 취득	(222,539,262)

(25)무형자산의 취득	(60,000,000)	(161,000,000)	(69,000,000)

(26)보증금의 증가	(117,000,000)	(332,924,460)	(361,924,460)	(37,042,332,441)

Ⅲ.재무활동현금흐름	15,164,701,345	414,151,340	(13,645,639,731)	(67,275,154,936)

(1)단기차입금의 차입	25,405,340,000	43,360,940,000	44,360,940,000	185,033,741,975

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

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

(4)단기차입금의 상환	(10,320,900,000)	(37,460,940,000)	(49,189,950,000)	(229,176,124,292)

(5)배당금지급	(725,965,125)	(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	(1,029,201,800)	(191,802,600)	(191,802,600)	(6,300,000,000)

(8)자기주식의 취득	(1,031,238,400)

Ⅳ.현금및현금성자산의순증가(감소)	(2,473,117,318)	(3,336,459,362)	(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	752,632,796	1,036,674,395	3,225,750,114	4,373,133,757