스페코 분기보고서 (2016.09)
2. 연결재무제표

연결 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	62,165,059,332	73,902,754,498	63,970,191,112

(1)현금및현금성자산	11,328,314,114	15,937,728,707	7,386,789,277

(2)단기금융상품	3,595,761,943	2,244,830,600	3,085,278,880

(3)단기매매증권	678,296,986

(4)매출채권 및 기타유동채권	19,619,518,457	32,648,224,131	33,036,397,967

(5)미청구공사	13,160,332,778	11,890,565,401	9,488,766,335

(6)기타수취채권	2,725,908,508	1,019,880,985	1,042,351,832

(7)기타유동자산	3,162,041,230	3,413,437,492	2,000,672,501

(8)재고자산	7,894,885,316	6,748,087,182	7,929,934,320

Ⅱ.비유동자산	49,494,589,733	61,373,317,229	65,069,521,321

(1)장기금융상품	690,500,000	620,500,000	757,924,480

(2)매도가능금융자산	32,998,926,700	41,898,083,277	41,899,320,544

(3)기타수취채권	181,563,483	156,680,400	119,779,891

(4)유형자산	14,672,441,989	17,649,506,925	20,296,815,510

(5)무형자산	951,157,561	1,048,546,627	1,294,915,896

(6)기타비유동자산	700,765,000

자산총계	111,659,649,065	135,276,071,727	129,039,712,433

부채

Ⅰ.유동부채	61,221,242,313	73,266,407,163	74,957,853,414

(1)매입채무	8,276,467,046	12,010,846,926	16,514,425,424

(2)초과청구공사	10,715,958,356	10,727,577,992	8,783,074,994

(3)기타지급채무	1,316,637,521	1,293,821,800	1,264,877,182

(4)차입금	37,888,689,618	45,451,444,422	45,730,553,953

(5)당기법인세부채	122,920,570	957,244,221	1,187,570,270

(6)기타유동부채	2,900,569,202	2,825,471,802	1,477,351,591

Ⅱ.비유동부채	6,636,106,969	9,819,977,193	11,624,089,591

(1)장기차입금	3,600,000,000	5,500,000,000	6,991,803,439

(2)퇴직급여채무	1,496,500,778	801,751,277	995,302,922

(3)하자보수충당부채	672,368,782	672,368,782	685,342,613

(4)이연법인세부채	867,237,409	2,845,857,134	2,951,640,617

부채총계	67,857,349,282	83,086,384,356	86,581,943,005

자본

Ⅰ.지배기업 소유주 지분	41,031,021,217	49,186,459,795	40,518,624,949

(1)자본금	6,909,395,000	6,909,395,000	6,491,055,000

(2)주식발행초과금	11,355,922,402	11,355,922,402	9,065,925,952

(3)이익잉여금	15,694,869,830	13,419,755,359	5,865,486,140

(4)기타포괄손익누계액	5,255,019,106	15,685,572,155	17,083,750,873

(5)기타자본항목	1,815,814,879	1,815,814,879	2,012,406,984

Ⅱ.비지배지분	2,771,278,566	3,003,227,576	1,939,144,479

자본총계	43,802,299,783	52,189,687,371	42,457,769,428

자본과부채총계	111,659,649,065	135,276,071,727	129,039,712,433

연결 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)	16,926,203,437	62,593,175,587	25,274,898,708	79,007,003,015	101,327,628,248	96,112,790,223

Ⅱ.매출원가	13,562,977,908	49,572,589,088	19,139,620,451	61,809,429,535	78,286,341,983	76,073,503,791

Ⅲ.매출총이익	3,363,225,529	13,020,586,499	6,135,278,257	17,197,573,480	23,041,286,265	20,039,286,432

Ⅳ.판매비와관리비	2,800,315,038	8,496,948,986	2,428,499,055	8,807,818,991	11,919,430,407	12,964,032,041

Ⅴ.영업이익(손실)	562,910,491	4,523,637,513	3,706,779,202	8,389,754,489	11,121,855,858	7,075,254,391

Ⅵ.금융수익	(62,645,761)	737,567,555	522,828,650	1,500,189,976	2,108,079,630	1,147,972,201

Ⅶ.금융비용	346,866,693	930,989,948	497,905,981	1,303,958,236	1,637,098,792	1,732,846,227

Ⅷ.기타이익	587,577,464	2,268,073,300	1,570,520,565	2,771,190,553	3,076,653,468	1,758,581,377

Ⅸ.기타비용	932,678,409	2,394,034,639	1,883,915,901	4,291,420,089	5,113,762,677	4,741,343,454

Ⅹ.법인세비용차감전순이익(손실)	(191,702,908)	4,204,253,781	3,418,306,535	7,065,756,693	9,555,727,487	3,507,618,288

XI.법인세비용	(177,638,223)	618,432,414	674,006,589	1,755,319,359	1,932,858,953	1,100,581,245

XⅡ.당기순이익(손실)	(14,064,685)	3,585,821,367	2,744,299,946	5,310,437,334	7,622,868,534	2,407,037,043

(1)지배기업 소유주 지분	(131,695,581)	3,277,348,530	2,693,387,993	5,305,381,281	7,453,299,356	2,712,015,011

(2)비지배지분	117,630,896	308,472,837	50,911,953	5,056,053	169,569,178	(304,977,968)

XⅢ.기타포괄손익	(2,528,842,985)	(11,198,193,614)	(5,173,654,455)	6,162,263,130	(1,554,118,649)	9,748,697,497

(1)보험수리적손익	(103,788,137)	(311,364,409)	(61,592,621)	(184,777,861)	100,969,863	(101,832,630)

(2)매도가능증권평가손익	274,569,048	(6,498,134,136)	(4,804,958,340)	7,047,272,232	137,284,524	10,911,884,872

(3)해외사업환산손익	(2,699,623,896)	(4,388,695,069)	(307,103,494)	(700,231,241)	(1,792,373,036)	(1,061,354,745)

XIV.당기총포괄이익	(2,542,907,670)	(7,612,372,247)	(2,429,354,509)	11,472,700,464	6,068,749,885	12,155,734,540

(1)지배기업 소유주 지분	(2,329,181,755)	(7,380,423,236)	(2,415,827,851)	11,598,883,454	6,156,090,500	12,627,336,959

(2)비지배지분	(213,725,915)	(231,949,011)	(13,526,658)	(126,182,990)	(87,340,615)	(471,602,419)

XV.지배기업 소유주지분에 대한 주당손익

(1)기본주당이익(손실)	(1)	259	198	384	539	209

연결 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

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	주식발행초과금	미처분이익잉여금(미처리결손금)	기타포괄손익누계액	기타자본항목	지배기업의 소유주에게 귀속되는 자본 합계

2014.01.01 (Ⅰ.기초자본)	6,491,055,000	9,065,925,952	3,255,303,759	7,066,596,295	2,012,406,984	27,891,287,990	2,410,746,898	30,302,034,888

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	2,712,015,011	2,712,015,011	(304,977,968)	2,407,037,043

2.기타포괄손익

(2)보험수리적손익(손실)	(101,832,630)	(101,832,630)	(101,832,630)

(3)매도가능금융자산평가손익	10,911,884,872	10,911,884,872	10,911,884,872

(4)해외사업환산손익	(894,730,294)	(894,730,294)	(166,624,451)	(1,061,354,745)

(5)신주인수권행사

(6)종속회사 유상증자 등

(7)연차배당

2014.12.31 (Ⅲ.기말자본)	6,491,055,000	9,065,925,952	5,865,486,140	17,083,750,873	2,012,406,984	40,518,624,949	1,939,144,479	42,457,769,428

2015.01.01 (Ⅰ.기초자본)	6,491,055,000	9,065,925,952	5,865,486,140	17,083,750,873	2,012,406,984	40,518,624,949	1,939,144,479	42,457,769,428

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	7,453,299,356	7,453,299,356	169,569,178	7,622,868,534

2.기타포괄손익

(2)보험수리적손익(손실)	100,969,863	100,969,863	100,969,863

(3)매도가능금융자산평가손익	137,284,524	137,284,524	137,284,524

(4)해외사업환산손익	(1,535,463,242)	(1,535,463,242)	(256,909,793)	(1,792,373,035)

(5)신주인수권행사	418,340,000	2,289,996,450	(196,592,105)	2,511,744,345	2,511,744,345

(6)종속회사 유상증자 등	(1,151,423,712)	(1,151,423,712)

(7)연차배당

2015.12.31 (Ⅲ.기말자본)	6,909,395,000	11,355,922,402	13,419,755,359	15,685,572,155	1,815,814,879	49,186,459,795	3,003,227,576	52,189,687,371

2015.01.01 (Ⅰ.기초자본)	6,491,055,000	9,065,925,952	5,865,486,140	17,083,750,873	2,012,406,984	40,518,624,949	1,939,144,479	42,457,769,428

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	5,305,381,281	5,305,381,281	5,056,053	5,310,437,334

2.기타포괄손익

(2)보험수리적손익(손실)	(184,777,861)	(184,777,861)	(184,777,861)

(3)매도가능금융자산평가손익	7,047,272,232	7,047,272,232	7,047,272,232

(4)해외사업환산손익	(568,992,199)	(568,992,199)	(131,239,042)	(700,231,241)

(5)신주인수권행사	418,340,000	2,301,740,956	(196,592,105)	2,523,488,851	2,523,488,851

(6)종속회사 유상증자 등	(1,151,426,658)	(151,426,658)

(7)연차배당

2015.09.30 (Ⅲ.기말자본)	6,909,395,000	11,367,666,908	10,986,089,560	23,562,030,906	1,815,814,879	54,640,997,253	2,964,388,148	57,605,385,401

2016.01.01 (Ⅰ.기초자본)	6,909,395,000	11,355,922,402	13,419,755,359	15,685,572,155	1,815,814,879	49,186,459,795	3,003,227,576	52,189,687,371

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	3,277,348,530	3,277,348,530	308,472,837	3,585,821,367

2.기타포괄손익

(2)보험수리적손익(손실)	(311,364,409)	(311,364,409)	(311,364,409)

(3)매도가능금융자산평가손익	(6,498,134,136)	(6,498,134,136)	(6,498,134,136)

(4)해외사업환산손익	(3,932,418,913)	(3,932,418,913)	(540,421,847)	(4,472,840,760)

(5)신주인수권행사

(6)종속회사 유상증자 등

(7)연차배당	(690,869,650)	(690,869,650)	(690,869,650)

2016.09.30 (Ⅲ.기말자본)	6,909,395,000	11,355,922,402	15,694,869,830	5,255,019,106	1,815,814,879	41,031,021,217	2,771,278,566	43,802,299,783

연결 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	10,421,446,290	(3,720,671,202)	6,325,957,676	3,185,580,978

(1)영업에서 창출된현금흐름	11,948,208,828	(1,139,856,742)	9,479,947,726	4,877,961,285

(2)이자수취	175,647,423	185,833,366	194,877,326	195,125,577

(3)이자지급	(785,226,185)	(1,430,943,240)	(1,599,384,936)	(1,138,246,511)

(4)배당금수취	593,564,219	586,686,000	586,686,000	586,686,000

(5)법인세납부(환급)	(1,510,747,995)	(1,922,390,586)	(2,336,168,440)	(1,335,945,373)

Ⅱ.투자활동현금흐름	(4,816,137,527)	819,632,444	5,735,791,548	(3,835,931,171)

(1)투자활동으로인한현금유입액	2,508,245,434	3,191,481,160	9,556,151,415	4,450,114,922

(2)단기금융상품의 처분	1,941,030,600	1,870,278,880	3,370,278,880	4,438,468,292

(3)매도가능금융자산의 처분	9,890,000	682,521,930

(4)종속기업, 조인트벤처와 관계기업에 대한 투자자산의 처분	526,929,929

(5)기타수취채권의 감소	1,313,740,556	5,490,575,105

(6)유형자산의 처분	6,122,405	7,461,724	12,775,500	11,646,630

(7)무형자산의 처분	24,272,500

(8)투자활동으로인한현금유출액	(7,324,382,961)	(2,371,848,716)	(3,820,359,867)	(8,286,046,093)

(9)단기금융상품의 취득	(3,069,182,862)	(1,054,802,040)	(1,772,153,570)	(2,628,216,170)

(10)단기매매증권취득	(663,863,945)

(11)장기금융상품의 취득	(363,741,800)	(368,252,550)	(620,252,550)	(297,406,120)

(12)매도가능금융자산의 취득

(13)기타수취채권의증가	(1,815,141,785)	(2,417,437,342)

(14)유형자산의 취득	(1,412,452,569)	(948,794,126)	(1,427,953,747)	(2,942,986,461)

Ⅲ.재무활동현금흐름	(9,291,946,344)	1,231,602,790	(3,721,813,785)	4,223,378,542

(1)재무활동으로 인한 현금유입액	20,195,476,661	38,720,192,564	53,397,348,310	64,680,099,698

1.단기차입금의 증가	19,095,476,661	32,068,765,906	46,745,924,598	60,586,232,304

2.장기차입금의 증가	1,100,000,000	5,500,000,000	5,500,000,000	4,093,867,394

3.비지배지분의 증가	1,151,426,658	1,151,423,712

(2)재무활동으로 인한 현금유출액	(29,487,423,005)	(37,488,589,774)	(57,119,162,095)	(60,456,721,156)

1.단기차입금의 상환	28,796,553,355	34,588,589,774	49,114,871,364	60,456,721,156

2.장기차입금의 상환	400,000,000	400,000,000

3.사채의 상환	4,900,000,000

4.신주인수권부사채의 상환	2,500,000,000	2,704,290,731

5.배당금지급	690,869,650

Ⅳ.외화환산차이증감	(922,777,012)	494,457,482	211,003,991	(926,329,574)

Ⅴ.현금및현금성자산의증가(감소)	(3,686,637,581)	(1,669,435,968)	8,339,935,439	3,573,028,349

Ⅵ.기초현금및현금성자산	15,937,728,707	7,386,789,277	7,386,789,277	4,740,090,502

Ⅶ.기말현금및현금성자산	11,328,314,114	6,211,810,791	15,937,728,707	7,386,789,277