까뮤이앤씨 분기보고서 (2016.03)
4. 재무제표

재무상태표
제 38 기 1분기말 2016.03.31 현재
제 37 기말 2015.12.31 현재
제 36 기말 2014.12.31 현재
(단위 : 원)

제 38 기 1분기말	제 37 기말	제 36 기말

자산

Ⅰ.유동자산	74,513,559,987	62,979,800,098	34,559,226,991

(1)현금및현금성자산	2,536,609,057	3,225,750,114	4,373,133,757

(2)매출채권 및 기타유동채권	48,027,807,337	40,895,714,159	11,622,117,719

1.매출채권	469,426,160	1,317,981,920	541,476,910

2.공사미수금	13,554,710,842	7,355,239,156	7,765,580,694

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

3.단기대여금	1,023,000,000	1,024,000,000	720,390,818

대손충당금	(23,000,000)	(24,000,000)	(282,946,133)

4.미수금	5,830,247,869	3,925,614,023	3,128,111,273

대손충당금	(31,410,081)

5.미수수익	62,172,756	121,121,351	85,951,318

6.보증금	27,416,286,790	27,480,794,789

(3)재고자산	993,784,952	1,396,883,501	1,514,375,950

1.원재료	884,441,925	1,271,271,691	1,436,400,753

2.가설재	7,310,262	11,500,898	9,805,596

3.저장품	102,032,765	114,110,912	68,169,601

(4)기타유동금융자산	1,520,834,853	2,138,550,523	729,864,680

1.단기금융상품	1,480,344,853	2,062,230,523	205,904,680

2.매도가능금융자산	440,000,000

3.만기보유금융자산	40,490,000	76,320,000	83,960,000

(5)기타유동자산	21,409,780,718	15,313,710,691	16,307,559,485

1.미청구공사	18,223,592,434	13,993,604,682	15,669,732,522

2.선급금	1,957,163,842	870,553,781	78,402,672

3.선급비용	280,845,611	279,802,228	559,424,291

4.선급공사원가	948,178,831	169,750,000

(6)당기법인세자산	24,743,070	9,191,110	12,175,400

Ⅱ.비유동자산	65,573,404,735	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	43,371,031,631	43,493,964,576	35,096,062,481

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

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

감가상각누계액	(36,314,428)	(239,914,690)

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

감가상각누계액	(341,875,761)	(332,608,148)	(297,500,503)

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

4.기계장치	2,339,618,714	2,317,618,714	1,642,651,714

감가상각누계액	(1,445,748,877)	(1,366,071,710)	(1,311,643,377)

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

감가상각누계액	(178,814,615)	(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	1,293,545,161	1,285,715,261	1,292,361,169

감가상각누계액	(1,094,794,803)	(1,081,367,921)	(1,183,142,839)

(3)무형자산	591,337,805	580,405,220	156,135,616

1.회원권	222,539,262	222,539,262

2.산업재산권	29,461,127	31,468,192	156,135,616

3.개발비	339,337,416	326,397,766

(4)기타비유동금융자산	9,001,048,753	9,639,065,753	14,757,859,297

1.장기금융상품	5,000,000	648,607,000	3,101,357,573

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

3.만기보유금융자산	25,780,000	20,190,000	326,300,000

(5)이연법인세자산	7,350,253,055	7,489,415,646	9,519,528,364

자산총계	140,086,964,722	129,465,384,784	129,647,728,958

부채

Ⅰ.유동부채	81,416,606,387	62,671,855,047	82,444,940,641

(1)매입채무 및 기타유동채무	41,757,450,852	35,711,750,346	46,787,702,958

1.매입채무	23,515,372,642	20,961,184,854	25,686,269,043

2.미지급금	17,378,144,987	13,836,463,248	20,911,035,317

3.미지급비용	301,997,673	914,102,244	190,398,598

4.미지급배당금	561,935,550

(2)단기차입금	22,534,440,000	16,800,000,000	21,629,010,000

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

(4)기타유동부채	16,991,382,205	10,026,771,371	4,105,737,302

1.공사선수금	9,328,331,818	3,013,181,818	127,031,000

2.초과청구공사	1,166,721,375	3,215,192,260	3,551,428,641

3.기타선수금	5,234,858,935	2,509,297,116

4.예수금	41,669,048	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.기타의충당부채	99,285,964

Ⅱ.비유동부채	11,988,246,349	21,007,402,100	11,505,440,920

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

(2)확정급여부채	2,662,282,767	2,691,989,990	2,160,338,018

1.확정급여채무	4,388,511,122	4,524,858,790	3,758,361,858

2.사외적립자산	(1,726,228,355)	(1,832,868,800)	(1,598,023,840)

(3)충당부채	6,392,630,242	6,442,378,770	6,689,325,832

1.하자보수충당부채	6,392,630,242	6,442,378,770	6,689,325,832

(4)기타비유동비금융부채	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	93,404,852,736	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.기타자본구성요소	9,863,236,544	9,863,236,544	4,024,239,506

(1)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

Ⅳ.이익잉여금(결손금)	7,020,739,322	6,124,754,973	1,874,971,771

(1)법정적립금	200,000,000	100,000,000

(2)미처분이익잉여금(미처리결손금)	6,820,739,322	6,024,754,973	1,874,971,771

자본총계	46,682,111,986	45,786,127,637	35,697,347,397

자본과부채총계	140,086,964,722	129,465,384,784	129,647,728,958

포괄손익계산서
제 38 기 1분기 2016.01.01 부터 2016.03.31 까지
제 37 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 37 기 1분기	제 37 기	제 36 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	33,129,680,719	33,129,680,719	38,062,418,457	38,062,418,457	132,370,311,224	123,567,918,135

(1)공사수익	32,581,002,075	32,581,002,075	37,405,551,788	37,405,551,788	129,938,668,589	120,882,407,654

(2)임대수익	548,678,644	548,678,644	656,866,669	656,866,669	2,431,642,635	2,685,510,481

Ⅱ.매출원가	29,484,629,327	29,484,629,327	35,571,859,078	35,571,859,078	121,522,767,754	115,392,870,693

(1)공사원가	29,300,328,250	29,300,328,250	34,344,638,229	34,344,638,229	120,317,624,398	113,942,178,390

(2)임대관리비	184,301,077	184,301,077	1,227,220,849	1,227,220,849	1,205,143,356	1,450,692,303

Ⅲ.매출총이익	3,645,051,392	3,645,051,392	2,490,559,379	2,490,559,379	10,847,543,470	8,175,047,442

Ⅳ.판매비와관리비	1,646,231,421	1,646,231,421	890,419,752	890,419,752	6,817,837,693	5,325,079,975

(1)급여	597,127,655	597,127,655	394,712,857	394,712,857	2,227,921,054	2,240,368,145

(2)퇴직급여	98,483,899	98,483,899	62,325,986	62,325,986	248,886,315	204,041,207

(3)수도광열비	4,314,267	4,314,267	3,472,786	3,472,786	13,783,638	15,695,510

(4)운반비	117,000	117,000	266,500	266,500	789,000	1,212,091

(5)감가상각비	4,958,336	4,958,336	2,269,274	2,269,274	13,597,216	14,813,180

(6)무형자산상각비	7,067,415	7,067,415	2,303,288	2,303,288	28,269,658	9,213,150

(7)수선비	10,350,000	10,350,000	11,745,000	11,745,000	42,277,500	38,780,000

(8)임차료	376,214,340	376,214,340	10,133,334	10,133,334	2,475,160,290	29,854,590

(9)차량유지비	8,648,811	8,648,811	5,844,636	5,844,636	26,424,464	28,766,363

(10)소모품비	2,003,714	2,003,714	3,545,803	3,545,803	14,053,145	8,983,027

(11)도서인쇄비	3,731,682	3,731,682	2,586,600	2,586,600	15,989,037	7,115,805

(12)세금과공과	39,969,508	39,969,508	41,491,157	41,491,157	135,856,200	161,358,122

(13)보험료	763,058	763,058	650,017	650,017	2,885,380	2,024,080

(14)접대비	25,952,024	25,952,024	17,556,400	17,556,400	96,613,660	58,928,299

(15)복리후생비	119,778,683	119,778,683	73,094,530	73,094,530	442,012,000	309,578,595

(16)여비교통비	16,176,637	16,176,637	6,830,892	6,830,892	51,236,216	20,452,417

(17)통신비	3,111,519	3,111,519	3,209,340	3,209,340	11,825,257	14,854,002

(18)지급수수료	240,236,665	240,236,665	225,363,503	225,363,503	788,626,993	1,965,588,053

(19)광고선전비	8,781,818	8,781,818

(20)수주비	1,900,000	1,900,000	850,000	850,000	7,088,000	2,500,000

(21)교육훈련비	11,973,000	11,973,000	8,040,909	8,040,909	14,857,729	2,360,000

(22)대손상각비	71,940,134

(23)하자보수비	64,471,390	64,471,390	14,126,940	14,126,940	148,796,339	86,320,370

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

(25)잡비	3,807,350	4,058,835

Ⅴ.영업이익(손실)	1,998,819,971	1,998,819,971	1,600,139,627	1,600,139,627	4,029,705,777	2,849,967,467

Ⅵ.기타이익	59,967,242	59,967,242	276,878,686	276,878,686	5,807,290,314	9,515,698,930

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

(2)매각예정비유동자산처분이익	7,458,494,247

(3)기타의대손충당금환입	4,105,000	4,105,000	36,000,000	36,000,000	156,400,000	608,224,374

(4)잡이익	55,862,242	55,862,242	234,879,686	234,879,686	5,644,891,314	1,447,494,309

Ⅶ.기타손실	32,264	32,264	55,511,081	55,511,081	242,409,471	2,746,701,335

(1)유형자산처분손실	105,613	161,779,067

(2)기타충당비용	99,285,964

(3)잡손실	32,264	32,264	55,511,081	55,511,081	242,303,858	2,485,636,304

Ⅷ.금융수익	83,806,956	83,806,956	24,407,839	24,407,839	1,150,199,449	185,763,823

(1)이자수익	28,376,956	28,376,956	24,407,839	24,407,839	145,024,409	88,211,898

(2)배당금수익	55,430,000	55,430,000	140,420,600	84,542,735

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

Ⅸ.금융원가	541,034,617	541,034,617	1,147,086,403	1,147,086,403	4,983,316,884	7,506,009,543

(1)이자비용	525,148,136	525,148,136	675,093,083	675,093,083	2,446,760,716	7,114,672,950

(2)매출채권처분손실	15,886,481	15,886,481	31,993,320	31,993,320	147,382,848	104,213,203

(3)금융자산처분손실	55,479,452

(4)매도가능금융자산처분손실	8,925,918	49,123,390

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

Ⅹ.법인세비용차감전순이익(손실)	1,601,527,288	1,601,527,288	698,828,668	698,828,668	5,761,469,185	2,298,719,342

XI.법인세비용	140,140,447	140,140,447	(43,535,382)	(43,535,382)	592,430,625	13,306,863

XⅡ.당기순이익(손실)	1,461,386,841	1,461,386,841	742,364,050	742,364,050	5,169,038,560	2,285,412,479

XⅢ.기타포괄손익	(3,466,942)	(3,466,942)	256,838,757	256,838,757	5,487,997,788	(303,764,508)

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(3,466,942)	(3,466,942)	(4,717,879)	(4,717,879)	5,293,558,024	(410,440,708)

1.유형자산재평가	5,644,557,274

2.확정급여제도의 재측정요소	(3,466,942)	(3,466,942)	(4,717,879)	(4,717,879)	(350,999,250)	(410,440,708)

(2)당기손익으로 재분류되는 세후기타포괄손익	261,556,636	261,556,636	194,439,764	106,676,200

1.매도가능금융자산평가손익	261,556,636	261,556,636	194,439,764	106,676,200

XIV.총포괄손익	1,457,919,899	1,457,919,899	999,202,807	999,202,807	10,657,036,348	1,981,647,971

XV.주당이익

(1)기본주당이익(손실)	324	324	164	164	1,145	506

자본변동표
제 38 기 1분기 2016.01.01 부터 2016.03.31 까지
제 37 기 1분기 2015.01.01 부터 2015.03.31 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	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)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

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)	742,364,050	742,364,050

2.기타포괄손익	매도가능금융자산평가손익	261,556,636	261,556,636

재평가이익

확정급여제도의 재측정요소	(4,717,879)	(4,717,879)

3.총포괄손익계	261,556,636	737,646,171	999,202,807

(2)결손금보존

(3)연차배당	334,230,750	334,230,750

2015.03.31 (Ⅴ.기말자본)	22,576,140,000	7,221,996,120	4,285,796,142	2,044,361,834	36,128,294,096

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)결손금보존

(3)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

현금흐름표
제 38 기 1분기 2016.01.01 부터 2016.03.31 까지
제 37 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 37 기 1분기	제 37 기	제 36 기

Ⅰ.영업활동현금흐름	(7,740,211,826)	(6,603,445,425)	7,869,800,492	12,949,302,521

(1)당기순이익(손실)	1,461,386,841	742,364,050	5,169,038,560	2,285,412,479

(2)조정	871,534,308	1,546,263,321	4,488,879,517	1,880,823,461

(3)영업활동으로인한 자산부채의변동	(9,680,163,200)	(8,200,619,407)	435,378,512	15,811,045,021

(4)이자수취	87,325,551	4,218,939	109,854,376	87,050,613

(5)이자지급	(520,173,366)	(695,026,068)	(2,476,755,363)	(7,202,525,058)

(6)배당금수취	55,430,000	140,420,600	84,542,735

(7)법인세납부(환급)	(15,551,960)	(646,260)	2,984,290	2,953,270

Ⅱ.투자활동현금흐름	1,316,630,769	1,904,566,380	4,628,455,596	55,871,468,680

(1)단기금융상품의 감소	1,225,492,670	1,797,923,173	1,449,511,680	2,205,801,160

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

(3)만기보유금융자산의 감소	35,830,000	16,830,000	401,844,082	368,330,000

(4)단기대여금의 감소	1,000,000	36,000,000	4,722,751,009	1,144,836,652

(5)장기대여금의 감소	4,944,520,548

(6)장기금융상품의 감소	643,607,000	3,017,957,573	3,096,357,573	8,000,000

(7)기계장치의 처분

(8)건설용장비의 처분	6,000,000	6,000,000

(9)기타유형자산의 처분	645,455	1,500,000

(10)투자부동산의 처분	1,423,000,000

(11)매각예정비유동자산의 처분	92,000,000,000

(12)보증금의 감소	119,507,999	2,540,732,500	3,157,312,389	2,230,254,866

(13)단기금융상품의 증가	(643,607,000)	(3,023,415,843)	(3,305,837,523)	(1,510,644,910)

(14)단기대여금의 증가	(4,764,850)	(5,128,906,324)	(526,794,194)

(15)장기대여금의 증가	(5,000,000,000)

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

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

(18)만기보유금융자산의 취득	(5,590,000)	(18,145,000)	(97,020,000)	(133,080,000)

(19)토지의 취득	(50,322,738)

(20)건물의 취득	(198,000,000)	(268,000,000)

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

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

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

(24)기타유형자산의 취득	(5,609,900)	(46,470,000)	(128,292,000)	(108,401,000)

(25)회원권의 취득	(222,539,262)

(26)무형자산의 취득	(69,000,000)

(27)보증금의 증가	(32,000,000)	(186,670,000)	(361,924,460)	(37,042,332,441)

Ⅲ.재무활동현금흐름	5,734,440,000	913,436,000	(13,645,639,731)	(67,275,154,936)

(1)단기차입금의 차입	7,384,440,000	21,890,000,000	44,360,940,000	185,033,741,975

(2)장기차입금의 차입	1,600,000,000

(3)장기임대보증금의 증가	31,894,000	44,737,000

(4)단기차입금의 상환	(1,650,000,000)	(18,850,000,000)	(49,189,950,000)	(229,176,124,292)

(5)배당금지급	(334,230,750)

(6)유동성장기부채의 상환	(2,000,000,000)	(9,922,490,381)	(16,877,509,619)

(7)장기임대보증금의 감소	(126,564,000)	(191,802,600)	(6,300,000,000)

Ⅳ.현금및현금성자산의순증가(감소)	(689,141,057)	(3,785,443,045)	(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	2,536,609,057	587,690,712	3,225,750,114	4,373,133,757