엑시큐어하이트론 분기보고서 (2016.09)
2. 연결재무제표

가. 연결 재무상태표

연결 재무상태표
제 31 기 3분기말 2016.09.30 현재
제 30 기말 2015.12.31 현재
제 29 기말 2014.12.31 현재
(단위 : 원)

제 31 기 3분기말	제 30 기말	제 29 기말

자산

유동자산	35,967,109,761	26,886,746,850	33,246,474,181

현금및현금성자산 (주4,24,27,31,32)	4,221,244,764	2,093,140,205	3,686,278,967

현금및현금성자산	4,298,644,764	2,170,540,205	3,763,678,967

정부보조금	(77,400,000)	(77,400,000)	(77,400,000)

매출채권및기타채권 (주5,13,24,25,27,31,32)	10,276,889,220	11,190,501,479	14,941,793,054

매출채권	12,019,594,063	12,674,769,144	16,387,708,434

대손충당금	(1,888,773,141)	(1,681,263,963)	(1,682,879,840)

미수금	251,642,400	336,251,087	333,956,031

대손충당금	(185,663,308)	(173,380,078)	(124,304,527)

미수수익	50,089,206	4,125,289	2,312,956

단기대여금	500,000,000	500,000,000	495,000,000

대손충당금	(470,000,000)	(470,000,000)	(470,000,000)

기타유동성금융자산 (주8,27,31,32)	6,000,000,000	2,871,092	109,873,515

단기금융자산	6,000,000,000	2,871,092	109,873,515

파생상품자산 (주20,27,31)	389,048,184	17,322,623	30,671,636

기타유동자산 (주6)	1,282,995,813	821,678,113	858,794,813

선급금	1,687,549,092	1,335,020,913	1,240,973,179

대손충당금	(815,204,714)	(815,204,714)	(815,204,714)

선급비용	334,004,593	78,325,861	275,799,980

기타의당좌자산	76,646,842	223,536,053	157,226,368

당기법인세자산	4,050,890	2,221,860	17,904,910

재고자산 (주7)	13,792,880,890	12,759,011,478	13,601,157,286

상품	5,067,247,780	4,481,382,882	4,748,609,286

평가충당금	(1,317,017,639)	(1,139,413,718)	(1,163,446,268)

제품	2,496,209,855	1,654,345,114	1,647,217,660

평가충당금	(386,838,787)	(255,443,284)	(234,972,780)

재공품	1,282,281,484	1,134,964,060	1,259,576,465

원재료	7,985,297,939	7,558,883,809	7,897,658,383

평가손실충당금	(1,428,234,958)	(748,608,392)	(677,929,862)

미착품	93,935,216	72,901,007	124,444,402

비유동자산	25,194,032,911	27,931,783,858	28,523,354,437

기타비유동성금융자산 (주8,31,32)	4,000,000	5,000,000	5,000,000

장기금융자산	4,000,000	5,000,000	5,000,000

매도가능금융자산 (주9,31)	589,115,785	589,115,785	590,373,789

관계기업투자 (주10,23)	2,902,176,780	3,067,305,390	3,053,649,807

유형자산 (주11,21)	20,986,328,059	23,997,561,327	24,614,968,456

토지	5,782,660,971	7,140,867,577	7,140,867,577

건물	19,263,072,323	22,472,271,063	22,472,271,063

감가상각누계액	(6,979,976,075)	(7,999,290,499)	(7,548,243,138)

구축물	1,772,277,499	1,772,277,499	1,772,277,499

감가상각누계액	(1,628,375,545)	(1,613,609,231)	(1,591,865,131)

기계장치	1,653,448,221	1,653,448,221	2,225,901,724

감가상각누계액	(1,637,857,627)	(1,619,534,867)	(2,158,412,686)

차량운반구	368,912,115	368,912,115	368,912,115

감가상각누계액	(330,220,228)	(314,505,013)	(293,551,393)

기타의유형자산	18,288,900,797	16,754,656,610	16,326,255,150

감가상각누계액	(15,598,246,173)	(14,933,940,064)	(14,116,210,992)

건설중인자산	31,731,781	316,007,916	16,766,668

무형자산 (주12)	206,584,860	210,562,352	209,180,915

회원권	201,315,300	201,315,300	201,315,300

기타의무형자산	5,269,560	9,247,052	7,865,615

기타비유동자산 (주31)	505,827,427	62,239,004	50,181,470

보증금	505,827,427	62,239,004	50,181,470

자산총계	61,161,142,672	54,818,530,708	61,769,828,618

부채

유동부채	12,666,664,260	11,326,803,569	11,822,709,374

매입채무및기타채무 (주23,24,27,31,32)	9,290,995,159	7,508,578,955	10,663,305,513

매입채무	6,226,803,761	6,059,840,724	9,055,263,771

미지급금	2,688,113,184	985,599,023	1,022,079,553

미지급비용	376,078,214	463,139,208	585,962,189

단기차입금 (주13,24,27,31,32)	2,140,140,029	3,001,599,780	53,130,766

파생상품부채 (주20,27,31)	142,744,406	276,145,843

기타유동부채	1,235,529,072	673,880,428	830,127,252

선수금	1,098,179,265	607,860,941	738,751,075

예수금	137,349,807	66,019,487	91,376,177

비유동부채	4,406,466,709	4,815,995,277	6,032,920,210

확정급여부채 (주14)	4,384,456,709	4,793,985,277	6,010,910,210

임대보증금 (주31)	22,010,000	22,010,000	22,010,000

부채총계	17,073,130,969	16,142,798,846	17,855,629,584

자본

자본금 (주15)	13,826,837,500	13,826,837,500	13,826,837,500

자본잉여금 (주16)	34,676,561,082	34,676,561,082	34,676,561,082

자본조정 (주17)	(14,871,419,784)	(17,190,137,862)	(17,190,137,862)

기타포괄손익누계액 (주10,14,18)	(621,959,385)	(524,472,575)	(1,121,566,710)

이익잉여금 (주19)	11,077,992,290	7,886,943,717	13,722,505,024

지배기업소유주지분	44,088,011,703	38,675,731,862	43,914,199,034

비지배지분

자본총계	44,088,011,703	38,675,731,862	43,914,199,034

자본과부채총계	61,161,142,672	54,818,530,708	61,769,828,618

나. 연결 포괄손익계산서

연결 포괄손익계산서
제 31 기 3분기 2016.01.01 부터 2016.09.30 까지
제 30 기 3분기 2015.01.01 부터 2015.09.30 까지
제 30 기 2015.01.01 부터 2015.12.31 까지
제 29 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 31 기 3분기	제 30 기 3분기	제 30 기	제 29 기

3개월	누적	3개월	누적

매출액 (주22,23,25)	7,683,567,966	27,167,962,495	12,311,240,842	43,033,858,870	54,523,149,681	72,243,159,608

상품매출액	2,331,491,817	7,351,083,150	3,947,850,751	18,482,542,534	22,014,407,096	35,554,977,557

제품매출액	5,352,076,149	19,816,879,345	8,363,390,091	24,551,316,336	32,508,742,585	36,688,182,051

매출원가 (주7,23,26)	7,554,174,087	27,660,715,123	11,703,431,352	40,472,866,546	51,205,542,210	68,413,643,163

상품매출원가	2,030,179,920	6,394,837,720	3,417,798,621	15,808,559,505	18,740,391,644	30,460,824,339

제품매출원가	5,523,994,167	21,265,877,403	8,285,632,731	24,664,307,041	32,465,150,566	37,952,818,824

매출총이익	129,393,879	(492,752,628)	607,809,490	2,560,992,324	3,317,607,471	3,829,516,445

판매비와관리비 (주26)	2,472,649,016	7,726,738,602	2,315,887,323	7,324,869,106	9,181,201,602	9,303,168,973

급여	1,196,740,672	3,328,653,592	1,183,692,915	3,640,567,145	4,580,923,018	4,169,577,365

퇴직급여	153,329,636	376,360,862	154,585,173	390,956,922	515,374,792	357,718,852

복리후생비	155,293,032	896,726,793	173,715,929	487,098,552	631,565,062	638,848,460

임차료	85,940,109	171,041,940	21,294,093	62,083,097	91,775,288	95,864,574

여비교통비	107,957,273	309,186,815	77,013,900	278,725,333	347,541,021	347,399,378

통신비	8,302,734	27,865,845	8,988,312	30,448,922	38,463,894	51,447,292

수도광열비	13,674,431	38,576,915	15,088,918	40,727,349	50,715,019	53,179,032

세금과공과	7,429,850	20,508,956	15,868,426	29,977,902	37,021,079	33,893,144

단체공납금	3,816,582	17,223,779	2,562,393	10,727,008	16,669,400	21,595,000

감가상각비 (주11)	81,069,206	217,556,493	54,500,521	165,391,394	217,327,847	223,926,202

무형자산상각비 (주12)	282,278	3,362,240	1,453,895	4,221,653	6,002,437	5,356,951

수선비	(6,506,168)	2,372,139	945,830	4,465,376	6,485,189	7,912,189

보험료	13,305,096	27,225,703	12,200,545	28,233,078	35,648,603	27,849,999

소모품비	36,492,449	154,841,838	42,578,148	187,580,413	155,333,662	96,770,945

도서인쇄비	2,063,446	6,481,117	2,237,300	7,301,841	9,383,441	7,113,703

접대비	119,224,984	342,011,660	92,656,574	249,871,029	354,503,539	374,147,097

차량유지비	23,809,475	67,358,001	26,150,505	64,364,893	84,254,160	105,951,386

광고선전비	35,094,347	128,150,189	20,985,812	45,428,648	75,007,778	38,393,340

운반비	62,843,232	190,653,250	75,713,070	259,451,479	330,457,857	410,934,080

지급수수료 (주22)	259,318,516	987,846,996	281,111,699	1,037,163,048	1,276,506,527	1,453,953,902

대손상각비 (주5)	207,509,178	3,081,810	29,002,094	(1,615,877)	332,052,929

교육훈련비	681,455	15,658,145	(1,029,760)	3,959,839	4,769,739	20,260,754

견본비	111,651,585	186,509,110	50,106,779	265,148,502	314,607,772	337,461,420

잡비	834,796	3,057,046	384,536	1,973,589	2,480,355	91,560,979

영업이익(손실)	(2,343,255,137)	(8,219,491,230)	(1,708,077,833)	(4,763,876,782)	(5,863,594,131)	(5,473,652,528)

금융수익 (주27)	461,994,449	1,429,191,236	948,541,063	1,928,199,873	2,221,997,544	2,328,903,686

이자수익	30,007,916	73,847,299	6,136,697	14,946,985	16,866,798	110,643,700

외환차익	123,791,738	800,069,254	773,239,678	1,414,059,538	2,001,791,887	1,726,583,200

외화환산이익	(7,836,511)	29,007,152	169,164,688	496,091,752	182,914,638	263,538,086

파생상품거래이익 (주20)	49,977,377	118,756,861	3,101,598	3,101,598	197,467,064

파생상품평가이익 (주20)	266,053,929	407,510,670	17,322,623	30,671,636

금융원가 (주27)	589,688,012	1,547,776,852	732,856,283	1,514,896,838	2,035,713,613	2,007,444,614

이자비용	10,927,060	60,567,559	23,348,595	44,527,730	78,055,693	18,895,247

외환차손	384,285,185	1,061,714,826	331,644,767	937,597,365	1,485,445,963	1,545,670,142

외화환산손실	194,475,767	320,796,903	64,047,383	150,230,251	182,640,160	108,862,546

파생상품거래손실 (주20)	104,697,564	86,330,674	90,957,417	146,827,391	57,870,836

파생상품평가손실 (주20)	227,484,864	291,584,075	142,744,406	276,145,843

기타영업외수익	32,145,237	11,845,123,477	31,693,032	138,304,252	167,121,203	328,639,631

임대료	6,000,000	18,000,000	6,000,000	18,000,000	24,000,000	24,000,000

유형자산처분이익	11,758,102,606	1,200,000

매도가능금융자산처분이익	4,598	4,598

지분법이익	110,969,684

잡이익	26,145,237	69,020,871	25,693,032	120,299,654	143,116,605	192,469,947

기타영업외비용	36,282,616	315,998,058	56,460,054	187,540,837	325,372,310	1,393,386,991

기타의대손상각비 (주5,6)	12,283,230	50,952,123	54,982,380	49,075,551	914,796,452

기부금	15,300,000	4,000,000	6,500,000	6,500,000	6,450,503

유형자산처분손실	1,924,958

지분법손실 (주10)	148,337,496	123,681,899	188,359,433	347,405,556

잡손실	36,282,616	140,077,332	1,507,931	2,376,558	81,437,326	122,809,522

법인세비용차감전순이익(손실)	(2,475,086,079)	3,191,048,573	(1,517,160,075)	(4,399,810,332)	(5,835,561,307)	(6,216,940,816)

법인세비용 (주28)

당기순이익(손실)	(2,475,086,079)	3,191,048,573	(1,517,160,075)	(4,399,810,332)	(5,835,561,307)	(6,216,940,816)

기타포괄이익(손실)	(49,560,455)	(97,486,810)	(4,256,954)	62,719,235	597,094,135	(88,448,737)

후속적으로 당기손익으로 재분류되는 기타포괄손익	(49,327,077)	(96,769,181)	(3,097,665)	65,990,169	198,271,388	111,855,920

관계기업의 기타포괄손익에 대한 지분 (주10)	(16,791,114)	68,447,547	202,015,016	125,567,311

해외사업환산손익	(49,327,077)	(79,978,067)	(3,097,665)	(2,457,378)	(3,743,628)	(13,711,391)

후속적으로 당기손익으로 재분류되지 않는 기타포괄손익	(233,378)	(717,629)	(1,159,289)	(3,270,934)	398,822,747	(200,304,657)

순확정급여제도의 재측정요소 (주15)	(233,378)	(717,629)	(1,159,289)	(3,270,934)	398,822,747	(200,304,657)

총포괄이익(손실)	(2,524,646,534)	3,093,561,763	(1,521,417,029)	(4,337,091,097)	(5,238,467,172)	(6,305,389,553)

당기순이익의 귀속

지배기업소유주지분	(2,475,086,079)	3,191,048,573	(1,517,160,075)	(4,399,810,332)	(5,835,561,307)	(6,216,940,816)

비지배지분

총포괄이익의 귀속

지배기업소유주지분	(2,524,646,534)	3,093,561,763	(1,521,417,029)	(4,337,091,097)	(5,238,467,172)	(6,305,389,553)

비지배지분

지배기업지분 기본주당이익(손실) (주30)	(528)	696	(345)	(1,000)	(1,326)	(1,412)

다. 연결 자본변동표

연결 자본변동표
제 31 기 3분기 2016.01.01 부터 2016.09.30 까지
제 30 기 3분기 2015.01.01 부터 2015.09.30 까지
제 30 기 2015.01.01 부터 2015.12.31 까지
제 29 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	자본조정	기타포괄손익누계액	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2014.01.01 (기초자본)	13,826,837,500	34,676,561,082	(17,190,137,862)	(1,033,117,973)	19,939,445,840	50,219,588,587	50,219,588,587

자본의 변동	총포괄이익(손실)	당기순이익(손실)	(6,216,940,816)	(6,216,940,816)	(6,216,940,816)

자기주식의 처분

자기주식의 처분손실

지분법자본변동	125,567,311	125,567,311	125,567,311

해외사업환산손익	(13,711,391)	(13,711,391)	(13,711,391)

순확정급여제도의 재측정요소	(200,304,657)	(200,304,657)	(200,304,657)

2014.12.31 (기말자본)	13,826,837,500	34,676,561,082	(17,190,137,862)	(1,121,566,710)	13,722,505,024	43,914,199,034	43,914,199,034

2015.01.01 (기초자본)	13,826,837,500	34,676,561,082	(17,190,137,862)	(1,121,566,710)	13,722,505,024	43,914,199,034	43,914,199,034

자본의 변동	총포괄이익(손실)	당기순이익(손실)	(5,835,561,307)	(5,835,561,307)	(5,835,561,307)

자기주식의 처분

자기주식의 처분손실

지분법자본변동	202,015,016	202,015,016	202,015,016

해외사업환산손익	(3,743,628)	(3,743,628)	(3,743,628)

순확정급여제도의 재측정요소	398,822,747	398,822,747	398,822,747

2015.12.31 (기말자본)	13,826,837,500	34,676,561,082	(17,190,137,862)	(524,472,575)	7,886,943,717	38,675,731,862	38,675,731,862

2015.01.01 (기초자본)	13,826,837,500	34,676,561,082	(17,190,137,862)	(1,121,566,710)	13,722,505,024	43,914,199,034	43,914,199,034

자본의 변동	총포괄이익(손실)	당기순이익(손실)	(4,399,810,332)	(4,399,810,332)	(4,399,810,332)

자기주식의 처분

자기주식의 처분손실

지분법자본변동	68,447,547	68,447,547

해외사업환산손익	(2,457,378)	(2,457,378)	(3,792,191)

순확정급여제도의 재측정요소	(3,270,934)	(3,270,934)	(1,022,755)

2015.09.30 (기말자본)	13,826,837,500	34,676,561,082	17,190,137,862	(1,058,847,475)	9,322,694,692	39,577,107,937	42,559,525,411

2016.01.01 (기초자본)	13,826,837,500	34,676,561,082	(17,190,137,862)	(524,472,575)	7,886,943,717	38,675,731,862	38,675,731,862

자본의 변동	총포괄이익(손실)	당기순이익(손실)	3,191,048,573	3,191,048,573	3,191,048,573

자기주식의 처분	4,017,238,071	4,017,238,071	1,854,523,071

자기주식의 처분손실	(1,698,519,993)	(1,698,519,993)	(482,854,993)

지분법자본변동	(16,791,114)	(16,791,114)

해외사업환산손익	(79,978,067)	(79,978,067)	(15,957,863)

순확정급여제도의 재측정요소	(717,629)	(717,629)	(243,288)

2016.09.30 (기말자본)	13,826,837,500	34,676,561,082	(14,871,419,784)	(621,959,385)	11,077,992,290	44,088,011,703	44,088,011,703

라. 연결 현금흐름표

연결 현금흐름표
제 31 기 3분기 2016.01.01 부터 2016.09.30 까지
제 30 기 3분기 2015.01.01 부터 2015.09.30 까지
제 30 기 2015.01.01 부터 2015.12.31 까지
제 29 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 31 기 3분기	제 30 기 3분기	제 30 기	제 29 기

영업활동으로인한현금흐름	(6,459,133,260)	(4,703,909,279)	(4,206,371,204)	(3,100,381,113)

당기순이익(손실)	3,191,048,573	(4,399,810,332)	(5,835,561,307)	(6,216,940,816)

현금의유출이없는비용등의가산	3,427,494,657	2,833,224,629	3,400,656,239	4,669,443,888

퇴직급여	688,443,165	1,088,331,117	1,378,561,653	1,110,138,640

감가상각비	1,039,144,886	1,046,663,430	1,375,216,906	1,553,864,766

무형자산상각비	3,362,240	4,221,653	6,002,437	5,356,951

대손상각비	207,509,178	29,002,094	332,052,929

기타의대손상각비	12,283,230	54,982,380	49,075,551	914,796,452

외화환산손실	320,796,903	150,230,251	182,640,160	108,862,546

유형자산처분손실	1,924,958

지분법손실	148,337,496	123,681,899	188,359,433	347,405,556

파생상품평가손실	291,584,075	142,744,406	276,145,843

복리후생비	947,050,000

이자비용	60,567,559	44,527,730	78,055,693	18,895,247

현금의유입이없는수익등의차감	(12,268,467,727)	(511,043,335)	(218,724,534)	(517,023,106)

대손충당금환입	(1,615,877)

외화환산이익	(29,007,152)	(496,091,752)	(182,914,638)	(263,538,086)

매도가능금융자산처분이익	(4,598)	(4,598)

파생상품평가이익	(407,510,670)	(17,322,623)	(30,671,636)

유형자산처분이익	(11,758,102,606)	(1,200,000)

지분법이익	(110,969,684)

이자수익	(73,847,299)	(14,946,985)	(16,866,798)	(110,643,700)

운전자본의조정	(775,589,802)	(2,614,401,759)	(1,512,134,382)	(291,573,890)

매출채권의감소(증가)	386,341,155	2,332,912,455	3,862,811,797	2,345,796,403

미수금의감소(증가)	81,776,571	22,497,919	3,789,575	(43,234,746)

선급금의감소(증가)	(352,528,179)	(27,603,665)	(94,047,734)	(233,673,532)

선급부가세의감소(증가)	146,889,211	(39,522,337)	(66,309,685)	108,263,107

선급비용의감소(증가)	(255,678,732)	115,870,682	197,474,119	264,059,634

재고자산의감소(증가)	(1,033,869,412)	(765,662,200)	562,283,562	2,592,390,549

매입채무의증가(감소)	143,454,299	(2,999,892,274)	(3,148,533,473)	(4,151,326,820)

미지급금의증가(감소)	839,980,540	919,796,578	(101,683,734)	(598,255,104)

미지급비용의증가(감소)	(87,955,240)	(128,056,404)	(129,533,939)	(11,443,998)

선수금의증가(감소)	490,318,324	84,489,790	(130,890,134)	117,846,731

예수금의증가(감소)	71,330,320	63,235,180	(25,356,690)	20,277,000

파생상품자산(부채)의증가(감소)	(106,959,297)	(259,844,181)	(245,474,207)	431,485,696

퇴직금의지급	(1,098,689,362)	(1,932,623,302)	(2,196,663,839)	(1,133,758,810)

이자의수취	27,883,382	12,933,177	15,054,465	126,791,578

이자의지급	(59,673,313)	(40,798,279)	(71,344,735)	(18,895,247)

법인세납부	(1,829,030)	15,986,620	15,683,050	(852,183,520)

투자활동으로인한현금흐름	8,129,244,548	(192,756,311)	(325,698,161)	2,155,139,128

투자활동으로인한현금유입액	17,388,103,488	395,289,692	384,624,749	3,568,247,303

단기금융자산의감소	2,381,278,180	112,000,000	112,054,615	3,300,077,067

단기대여금의감소	100,000,000

매도가능금융자산의감소	2,260,606	2,260,606

장기금융상품의감소	1,000,000

토지의 처분	12,500,000,000

건물의 처분	2,500,000,000

기계장치의처분	6,763,230

차량운반구의처분	2,700,000

기타의유형자산의처분	250,328	281,029,086	270,309,528	58,707,006

보증금의감소	5,574,980	100,000,000

투자활동으로인한현금유출액	(9,258,858,940)	(588,046,003)	(710,322,910)	(1,413,108,175)

단기금융자산의증가	(8,378,407,088)	(5,040,416)	(5,052,192)	(407,074,852)

단기대여금의증가	(5,000,000)	(5,000,000)	(570,000,000)

매도가능금융자산의증가	(998,004)	(998,004)	(998,004)

기타의유형자산의취득	(124,253,044)	(433,754,529)	(405,898,264)	(182,752,787)

건설중인자산의취득	(305,439,082)	(133,510,885)	(274,176,931)	(252,282,532)

보증금의증가	(450,759,726)	(2,201,680)	(11,944,654)

무형자산의증가	(7,540,489)	(7,252,865)

재무활동으로인한현금흐름	510,208,327	3,997,982,964	2,948,469,014	(68,328,565)

재무활동으로인한현금유입액	5,715,208,327	5,051,113,730	9,001,599,780	5,053,130,766

단기차입금의차입	4,343,540,249	5,051,113,730	9,001,599,780	5,053,130,766

자기주식의처분	1,371,668,078

재무활동으로인한현금유출액	(5,205,000,000)	(1,053,130,766)	(6,053,130,766)	(5,121,459,331)

단기차입금의상환	(5,205,000,000)	(1,053,130,766)	(6,053,130,766)	(5,121,459,331)

현금및현금성자산의증가 (감소)	2,180,319,615	(898,682,626)	(1,583,600,351)	(1,013,570,550)

기초의현금및현금성자산	2,093,140,205	3,686,278,967	3,686,278,967	4,708,297,412

현금및현금성자산의 환율변동으로 인한 효과	(52,215,056)	(19,181,009)	(9,538,411)	(8,447,895)

기말의현금및현금성자산	4,221,244,764	2,768,415,332	2,093,140,205	3,686,278,967