까뮤이앤씨 분기보고서 (2017.09)
4. 재무제표

재무상태표
제 39 기 3분기말 2017.09.30 현재
제 38 기말 2016.12.31 현재
(단위 : 원)

제 39 기 3분기말	제 38 기말

자산

Ⅰ.유동자산	69,480,705,119	76,842,684,129

(1)현금및현금성자산	3,748,578,281	132,116,917

(2)매출채권 및 기타유동채권	44,284,908,294	61,016,795,200

1.매출채권	1,066,114,490	811,635,000

2.공사미수금	7,975,053,081	20,274,329,249

대손충당금	(305,037,080)	(305,037,080)

3.단기대여금	210,500,000	6,016,000,000

대손충당금	(10,500,000)	(16,000,000)

4.단기미수금	36,122,182,762	33,667,184,008

대손충당금	(864,339,369)

5.단기미수수익	11,647,620	479,397,233

6.단기임차보증금	79,286,790	89,286,790

(3)재고자산	1,996,777,284	1,361,866,960

1.원재료	1,892,798,181	1,237,120,312

2.가설재	652,213	652,213

3.저장품	103,326,890	124,094,435

(4)단기금융상품	762,063,685	926,028,680

(5)단기미청구공사	17,667,673,233	11,425,585,191

(6)단기선급금	272,982,275	1,122,876,058

(7)단기선급비용	375,654,987	292,504,383

(8)단기선급공사원가	169,750,000	169,750,000

(9)부가가치세대급금	349,853,320

(10)당기법인세자산	202,317,080	45,307,420

Ⅱ.비유동자산	66,662,572,414	66,135,713,407

(1)장기매출채권 및 기타비유동채권	1,478,706,491	1,320,346,491

1.장기매출채권	22,080,000	22,080,000

대손충당금	(22,080,000)	(22,080,000)

2.장기임차보증금	1,478,706,491	1,320,346,491

(2)유형자산	49,243,554,609	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	(228,107,903)	(112,503,920)

3.구축물	2,209,975,103	1,892,019,603

감가상각누계액	(404,021,061)	(370,015,832)

손상차손누계액	(22,985,371)	(22,985,371)

4.기계장치	3,087,829,934	2,495,218,714

감가상각누계액	(1,942,724,493)	(1,671,690,878)

5.건설용장비	324,750,932	324,750,932

감가상각누계액	(240,109,359)	(209,905,665)

6.차량운반구	370,101,532	370,101,532

감가상각누계액	(366,520,479)	(366,520,479)

7.기타유형자산	1,871,732,135	1,736,234,351

감가상각누계액	(1,279,818,871)	(1,162,595,962)

8.건설중인자산	306,475,000	306,475,000

(3)영업권 이외의 무형자산	1,109,806,360	723,635,565

1.회원권	222,539,262	222,539,262

2.산업재산권	20,775,109	23,439,934

3.개발비	457,641,989	477,656,369

4.소프트웨어	408,850,000

(4)장기금융상품	267,024,779	267,024,779

(5)기타비유동금융자산	8,894,716,249	9,219,036,249

1.비유동매도가능금융자산	8,851,496,249	9,178,936,249

2.비유동만기보유금융자산	43,220,000	40,100,000

(6)이연법인세자산	5,668,763,926	5,840,110,788

자산총계	136,143,277,533	142,978,397,536

부채

Ⅰ.유동부채	66,727,358,647	80,617,080,194

(1)매입채무 및 기타유동채무	66,727,358,647	80,192,204,981

1.단기매입채무	21,827,058,516	27,311,849,338

2.단기미지급금	9,881,987,133	13,332,868,879

3.단기미지급비용	449,437,906	512,543,622

4.단기차입금	23,600,640,000	27,384,440,000

5.유동성장기차입금	133,333,330	3,133,333,330

6.공사선수금	7,718,492,022	4,212,927,722

7.단기초과청구공사	1,558,734,143	2,782,956,948

8.단기선수금	85,718	1,246,241,625

9.단기예수금	18,551,808

10.단기예수보증금	256,491,709	256,491,709

11.부가가치세예수금	1,301,098,170

(2)유동충당부채	424,875,213

1.공사원가충당부채	85,720,000

2.그 밖의 기타단기충당부채	339,155,213

Ⅱ.비유동부채	14,463,284,115	11,248,254,284

(1)장기매입채무 및 기타비유동채무	5,666,666,680	2,800,000,010

1.장기차입금	5,666,666,680	2,800,000,010

(2)퇴직급여부채	3,555,581,071	2,967,340,131

1.확정급여채무의현재가치	5,291,405,436	4,699,786,250

2.사외적립자산의공정가치	(1,735,824,365)	(1,732,446,119)

(3)비유동충당부채	5,241,036,364	5,480,914,143

1.비유동하자보수충당부채	5,241,036,364	5,480,914,143

부채총계	81,190,642,762	91,865,334,478

자본

Ⅰ.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.기타자본구성요소	(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)	12,643,695,344	8,804,123,631

(1)이익준비금	300,000,000	200,000,000

(2)미처분이익잉여금(미처리결손금)	12,343,695,344	8,604,123,631

자본총계	54,952,634,771	51,113,063,058

자본과부채총계	136,143,277,533	142,978,397,536

포괄손익계산서
제 39 기 3분기 2017.01.01 부터 2017.09.30 까지
제 38 기 3분기 2016.01.01 부터 2016.09.30 까지
(단위 : 원)

제 39 기 3분기	제 38 기 3분기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	38,454,278,735	121,425,068,312	36,401,908,951	100,837,717,993

(1)건설계약으로 인한 수익(매출액)	38,446,628,735	121,402,118,312	35,879,206,798	99,179,465,735

1.공사수익	38,446,628,735	121,402,118,312	35,879,206,798	99,179,465,735

(2)용역의 제공으로 인한 수익(매출액)	7,650,000	22,950,000	522,702,153	1,658,252,258

1.임대수익	7,650,000	22,950,000	522,702,153	1,658,252,258

Ⅱ.매출원가	34,430,824,062	109,657,961,106	34,400,047,786	91,829,916,929

(1)건설계약으로 인한 수익(매출액)에 대한 매출원가	34,430,824,062	109,657,961,106	34,140,702,421	91,211,689,140

1.공사매출원가	34,430,824,062	109,657,961,106	34,140,702,421	91,211,689,140

(2)용역의 제공으로 인한 수익(매출액)에 대한 매출원가	0	0	259,345,365	618,227,789

1.임대매출원가/임대수익원가	0	0	259,345,365	618,227,789

Ⅲ.매출총이익	4,023,454,673	11,767,107,206	2,001,861,165	9,007,801,064

Ⅳ.판매비와관리비	1,892,846,019	5,655,295,521	1,968,655,256	5,415,542,458

(1)급여	1,087,076,465	3,059,659,624	881,343,883	2,312,655,540

(2)퇴직급여	110,537,665	345,979,988	100,700,094	317,480,573

(3)수도광열비	0	0	6,311,087	14,325,416

(4)운반비	602,830	1,556,430	309,000	604,300

(5)감가상각비	18,169,985	54,047,069	8,916,012	20,954,277

(6)무형자산상각비	25,455,840	74,390,305	7,067,412	21,202,241

(7)수선비	12,690,000	38,078,336	13,375,000	35,496,000

(8)임차료	178,849,962	536,915,136	563,900,295	1,298,377,388

(9)차량유지비	7,448,761	33,295,462	8,206,159	24,293,271

(10)소모품비	6,988,705	16,639,862	2,969,207	9,381,657

(11)도서인쇄비	1,832,219	6,888,540	6,406,205	12,127,470

(12)세금과공과	9,847,323	108,728,580	8,884,995	55,404,810

(13)보험료	1,476,653	4,381,808	1,803,383	3,329,498

(14)접대비	51,549,840	103,306,740	34,284,745	91,410,049

(15)복리후생비	198,349,896	605,345,414	145,737,514	432,692,165

(16)여비교통비	23,239,122	62,126,792	10,740,685	40,638,392

(17)통신비	4,791,287	16,155,887	3,876,366	10,645,504

(18)지급수수료	58,594,940	251,668,421	136,668,057	548,881,925

(19)광고선전비	1,000,000	13,963,638	4,542,727	13,324,545

(20)수주비	3,140,000	5,540,000	600,000	15,600,000

(21)교육훈련비	(1,446,784)	10,315,986	(139,070)	25,203,068

(22)하자보수비	4,818,990	105,568,290	15,531,500	91,554,369

(23)경상개발비	87,286,420	197,997,420	0	100,000

(24)기타판매비와관리비	545,900	2,745,793	6,620,000	19,860,000

Ⅴ.영업이익(손실)	2,130,608,654	6,111,811,685	33,205,909	3,592,258,606

Ⅵ.기타이익	257,301,310	760,205,815	1,026,538,106	1,222,785,006

(1)기타대손충당금환입	2,000,000	5,500,000	3,000,000	10,105,000

(2)채무면제이익	0	0	861,816,080	861,816,080

(3)공사원가충당부채환입	0	6,349,501	0	0

(4)잡이익	255,301,310	748,356,314	161,722,026	350,863,926

Ⅶ.기타손실	1,000	865,370,523	3,748,608	3,844,392

(1)기타의대손상각비	864,339,369	0	0

(2)잡손실	1,000	1,031,154	3,748,608	3,844,392

Ⅷ.금융수익	47,557,648	462,812,857	122,010,432	522,814,573

(1)이자수익	47,557,648	289,717,257	122,010,432	448,806,713

(2)배당금수익(금융수익)	0	173,095,600	0	74,007,860

Ⅸ.금융원가	585,001,868	1,833,202,293	608,384,312	1,713,177,475

(1)이자비용	510,122,677	1,675,285,919	580,025,053	1,615,793,419

(2)매출채권처분손실(금융원가)	74,879,191	157,916,374	28,359,259	97,384,056

Ⅹ.법인세비용차감전순이익(손실)	1,850,464,744	4,636,257,541	569,621,527	3,620,836,318

XI.법인세비용	46,972,585	176,344,138	9,087,772	184,185,673

XⅡ.당기순이익(손실)	1,803,492,159	4,459,913,403	560,533,755	3,436,650,645

XⅢ.기타포괄손익	(7,828,908)	(17,717,615)	(6,235,867)	(16,123,403)

(1)당기손익으로 재분류되지 않는항목(세후기타포괄손익)	(7,828,908)	(17,717,615)	(6,235,867)	(16,123,403)

1.확정급여제도의 재측정손익(세후기타포괄손익)	(7,828,908)	(17,717,615)	(6,235,867)	(16,123,403)

XIV.총포괄손익	1,795,663,251	4,442,195,788	554,297,888	3,420,527,242

XV.주당이익

(1)기본주당이익(손실)	407	1,006	126	766

자본변동표
제 39 기 3분기 2017.01.01 부터 2017.09.30 까지
제 38 기 3분기 2016.01.01 부터 2016.09.30 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본구성요소	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.당기순이익(손실)	3,436,650,645	3,436,650,645

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

Ⅳ.자기주식의 취득	(1,031,238,400)	(1,031,238,400)

Ⅴ.배당금지급	725,965,125	725,965,125

2016.09.30 (Ⅵ.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

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.당기순이익(손실)	4,459,913,403	4,459,913,403

Ⅲ.확정급여제도의 재측정요소	(17,717,615)	(17,717,615)

Ⅳ.자기주식의 취득

Ⅴ.배당금지급	602,624,075	602,624,075

2017.09.30 (Ⅵ.기말자본)	22,576,140,000	7,221,996,120	(1,031,238,400)	13,542,041,707	12,643,695,344	54,952,634,771

현금흐름표
제 39 기 3분기 2017.01.01 부터 2017.09.30 까지
제 38 기 3분기 2016.01.01 부터 2016.09.30 까지
(단위 : 원)

제 39 기 3분기	제 38 기 3분기

Ⅰ.영업활동현금흐름	2,557,512,399	(13,432,808,632)

(1)당기순이익(손실)	4,459,913,403	3,436,650,645

(2)당기순이익조정을 위한 가감	3,404,269,633	1,608,147,805

(3)영업활동으로인한자산ㆍ부채의변동	(4,403,455,144)	(17,064,841,114)

(4)이자수취(영업)	757,466,870	161,649,486

(5)이자지급(영업)	(1,676,768,303)	(1,626,248,124)

(6)배당금수취(영업)	173,095,600	74,007,860

(7)법인세납부(환급)	(157,009,660)	(22,175,190)

Ⅱ.투자활동현금흐름	5,578,706,370	(4,205,010,031)

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

(2)매도가능금융자산의 처분	327,440,000	500,000,000

(3)만기보유금융자산의 처분	0	49,150,000

(4)단기대여금및수취채권의 처분	6,495,500,000	3,007,000,000

(5)장기금융상품의 처분	0	643,607,000

(6)임차보증금의 감소	103,000,000	259,689,999

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

(8)단기대여금및수취채권의 취득	(200,000,000)	(8,000,000,000)

(9)장기금융상품의 취득	(78,400,000)

(10)매도가능금융자산의 취득	(500,000,000)

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

(12)건물의 취득	(249,800,000)

(13)구축물의 취득	(317,955,500)

(14)기계장치의 취득	(592,611,220)	(123,600,000)

(15)기타유형자산의 취득	(127,590,805)	(185,052,700)

(16)무형자산의 취득	(18,561,100)	(60,000,000)

(17)임차보증금의 증가	(251,360,000)	(117,000,000)

Ⅲ.재무활동현금흐름	(4,519,757,405)	15,164,701,345

(1)단기차입금의 증가	13,982,025,000	25,405,340,000

(2)장기차입금의 증가	3,000,000,000

(3)단기차입금의 상환	(17,765,825,000)	(10,320,900,000)

(4)배당금지급	(602,624,075)	(725,965,125)

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

(6)임대보증금의 감소	(1,029,201,800)

(7)자기주식의 취득	(1,031,238,400)

Ⅳ.현금및현금성자산의순증가(감소)	3,616,461,364	(2,473,117,318)

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

Ⅵ.기말현금및현금성자산	3,748,578,281	752,632,796