에너토크 분기보고서 (2016.09)
4. 재무제표

재무상태표
제 30 기 3분기말 2016.09.30 현재
제 29 기말 2015.12.31 현재
제 28 기말 2014.12.31 현재
(단위 : 원)

제 30 기 3분기말	제 29 기말	제 28 기말

자산

Ⅰ.비유동자산	15,714,027,747	15,160,124,524	13,927,794,117

(1)유형자산	11,131,232,633	11,789,760,839	12,124,396,955

1.토지	2,916,598,092	2,916,598,092	2,916,598,092

2.건물	5,329,011,307	5,329,011,307	5,068,749,107

감가상각누계액	(1,162,929,765)	(1,045,838,920)	(895,682,135)

3.구축물	204,533,273	204,533,273	198,033,273

감가상각누계액	(155,657,891)	(148,815,629)	(140,223,668)

4.기계장치	5,797,846,621	5,717,346,621	5,593,774,121

감가상각누계액	(3,668,980,621)	(3,305,253,654)	(2,822,820,287)

정부보조금	(9,580,160)	(12,314,085)	(15,959,318)

5.차량운반구	524,148,969	540,462,477	558,720,016

감가상각누계액	(439,558,541)	(452,265,611)	(418,458,755)

6.공구와기구	5,887,427,457	5,993,743,729	5,481,743,889

감가상각누계액	(4,252,941,326)	(4,044,978,303)	(3,471,569,558)

정부보조금	(113,433,181)	(156,305,711)	(231,019,157)

7.집기	656,694,713	629,992,672	597,310,583

감가상각누계액	(307,631,858)	(376,155,419)	(294,799,248)

정부보조금	(74,314,456)

(2)영업권 이외의 무형자산	849,912,734	849,912,734	850,138,484

1.산업재산권	225,750

2.기타무형자산	849,912,734	849,912,734	849,912,734

(3)이연법인세자산	258,099,251	193,296,285	256,801,178

(4)기타비유동금융자산	3,323,340,119	2,266,983,656	689,105,000

1.비유동매도가능금융자산	1,549,123,656	191,953,550	191,953,550

2.비유동만기보유금융자산	34,115,000	73,830,000	88,330,000

3.장기금융상품	1,740,101,463	2,001,200,106	408,821,450

(5)기타비유동비금융자산	151,443,010	60,171,010	7,352,500

Ⅱ.유동자산	26,125,822,597	22,556,194,952	22,885,205,586

(1)재고자산	5,674,119,563	5,115,543,404	6,699,123,625

1.제품	550,449,220	651,656,518	1,313,777,959

2.원재료	3,449,136,624	2,934,984,420	3,987,892,067

평가충당금	(70,945,990)	(70,945,990)	(33,850,766)

3.재공품	1,672,595,739	1,538,607,017	1,364,563,671

4.저장품	72,883,970	61,241,439	66,451,750

5.미착품	288,944

(2)매출채권 및 기타유동채권	8,968,999,484	8,408,864,167	11,130,781,363

1.단기매출채권	9,048,786,676	8,703,754,578	10,930,710,667

대손충당금	(900,534,896)	(484,721,416)	(282,279,374)

2.단기미수금	9,775,970	1,537,580	12,514,650

3.단기미수수익	63,745,431	7,279,020	33,440,747

4.단기선급금	407,857,757	153,595,950	409,949,520

5.정부보조금	(71,507,700)

6.단기선급비용	10,876,246	27,418,455	26,445,153

7.주임종단기대여금	400,000,000

(3)기타유동금융자산	10,410,901,869	384,696,869	767,990,000

1.유동만기보유금융자산	47,220,000	21,015,000	17,990,000

2.단기금융상품	10,363,681,869	363,681,869	750,000,000

(4)현금및현금성자산	1,071,801,681	8,647,090,512	4,287,310,598

자산총계	41,839,850,344	37,716,319,476	36,812,999,703

자본

Ⅰ.납입자본	11,611,565,482	5,844,796,500	5,844,796,500

(1)자본금	4,878,044,000	3,902,435,000	3,902,435,000

1.보통주자본금	4,878,044,000	3,902,435,000	3,902,435,000

(2)주식발행초과금	6,733,521,482	1,942,361,500	1,942,361,500

Ⅱ.이익잉여금(결손금)	28,028,016,400	27,279,944,094	25,566,867,784

(1)이익준비금	723,856,170	669,572,290	592,023,880

(2)기업합리화적립금	95,000,000	95,000,000	95,000,000

(3)임의적립금	12,750,000,000	12,750,000,000	12,750,000,000

(4)기타포괄손익	(257,902,778)	(288,099,941)	(773,191,945)

(5)미처분이익잉여금	14,717,063,008	14,053,471,745	12,903,035,849

Ⅲ.기타자본구성요소	126,205,359	126,205,359	126,205,359

(1)자기주식	(204,217,975)	(204,217,975)	(204,217,975)

(2)기타자본잉여금	330,423,334	330,423,334	330,423,334

자본총계	39,765,787,241	33,250,945,953	31,537,869,643

부채

Ⅰ.비유동부채	181,915,678	660,887,677

(1)퇴직급여채무	181,915,678	660,887,677

Ⅱ.유동부채	2,074,063,103	4,283,457,845	4,614,242,383

(1)매입채무 및 기타유동채무	1,903,251,314	3,967,414,253	2,783,799,845

1.단기매입채무	1,099,963,660	937,644,455	1,304,802,164

2.단기미지급금	178,775,560	430,670,346	369,042,510

3.단기미지급비용	571,868,010	2,507,404,764	1,026,029,464

4.단기예수금	38,980,130	52,667,883	68,544,260

5.단기선수금	13,663,954	39,026,805	15,381,447

(2)사채	1,391,415,255

1.전환사채	1,200,000,000

2.전환권조정	(4,804,710)

3.상환할증금	196,219,965

(3)미지급법인세	170,811,789	316,043,592	439,027,283

부채총계	2,074,063,103	4,465,373,523	5,275,130,060

자본과부채총계	41,839,850,344	37,716,319,476	36,812,999,703

포괄손익계산서
제 30 기 3분기 2016.01.01 부터 2016.09.30 까지
제 29 기 3분기 2015.01.01 부터 2015.09.30 까지
제 29 기 2015.01.01 부터 2015.12.31 까지
제 28 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 30 기 3분기	제 29 기 3분기	제 29 기	제 28 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	6,574,041,667	18,426,664,083	5,586,923,318	19,577,456,232	28,667,714,286	32,010,303,452

(1)제품매출액	6,574,041,667	18,380,389,883	5,586,923,318	19,572,557,104	28,599,597,329	31,847,576,178

(2)용역매출액	0	46,274,200	4,899,128	68,116,957	162,727,274

Ⅱ.매출원가	4,704,314,530	13,020,376,048	4,148,596,443	14,286,521,555	20,060,007,093	22,952,778,702

(1)제품매출원가	4,704,314,530	12,984,376,048	4,148,596,443	14,283,686,255	20,006,392,843	22,827,566,232

(2)용역매출원가	36,000,000	2,835,300	53,614,250	125,212,470

Ⅲ.매출총이익	1,869,727,137	5,406,288,035	1,438,326,875	5,290,934,677	8,607,707,193	9,057,524,750

Ⅳ.판매비와관리비	1,547,765,198	4,150,996,759	1,143,659,198	3,896,808,770	5,775,889,560	5,435,076,860

(1)급여	576,037,700	1,698,749,375	561,293,600	1,588,585,287	2,160,918,842	2,178,201,935

(2)퇴직급여	38,494,363	110,834,729	40,881,642	115,137,950	205,449,877	83,902,668

(3)복리후생비	36,527,313	137,787,767	62,920,417	149,011,924	180,866,190	210,011,862

(4)여비교통비	99,523,737	276,439,593	54,845,389	140,604,007	206,520,434	225,189,052

(5)접대비	87,499,546	243,245,075	87,552,669	237,741,226	338,024,340	380,936,381

(6)통신비	9,195,610	29,483,437	6,860,979	23,296,905	31,322,374	30,874,363

(7)세금과공과	23,545,630	71,884,090	20,311,390	57,496,145	72,751,305	89,581,070

(8)감가상각비	22,571,363	63,118,890	26,663,325	85,203,056	109,778,194	104,160,097

(9)보험료	9,393,877	19,931,914	12,096,114	37,529,869	50,424,747	54,852,197

(10)광고선전비	67,654,945	114,704,681	11,866,442	46,555,350	100,451,911	93,881,297

(11)차량유지비	556,400	13,835,360	11,135,970	33,914,410	45,621,140	46,267,350

(12)지급수수료	158,582,378	313,935,186	142,582,221	428,931,091	678,621,633	715,537,116

(13)소모품비	5,046,861	6,586,962	934,444	3,860,684	6,177,824	13,704,585

(14)사무용품비	1,742,801	6,278,937	1,038,755	4,543,865	6,501,517	4,699,921

(15)수선비	2,689,000

(16)대손상각비(대손충당금환입)	228,645,445	415,813,480	(146,989,187)	73,684,339	210,556,421	26,979,322

(17)도서인쇄비	352,600	7,869,702	2,444,100	16,657,502	258,189,102	28,408,190

(18)교육훈련비	11,818,182	11,818,182	0	13,620,000	15,870,000	38,483,000

(19)운반비	42,229,167	117,535,522	34,979,626	120,770,555	173,824,352	205,763,580

(20)임차료	316,280	6,001,655	2,031,589	6,032,439	8,668,000	6,087,500

(21)무형자산상각비	225,750	225,750	451,500

(22)경상개발비	121,667,440	470,402,068	206,516,668	698,227,851	891,543,102	866,672,086

(23)수출경비	6,363,560	14,740,154	3,693,045	15,178,565	23,582,505	27,742,788

Ⅴ.영업이익(손실)	321,961,939	1,255,291,276	294,667,677	1,394,125,907	2,831,817,633	3,622,447,890

Ⅵ.기타이익	15,484,683	106,244,608	19,590,746	38,993,099	59,955,549	92,141,989

(1)유형자산처분이익	1,499,000	4,544,455	15,066,725

(2)잡이익	15,484,683	104,745,608	19,590,746	38,993,099	55,411,094	77,075,264

Ⅶ.기타손실	14,229,493	66,538,284	199,924,960	201,032,830	301,568,434	227,151,312

(1)재고자산처분손실	13,678,123	13,678,123	198,399,960	198,399,960	274,633,373	121,886,733

(2)유형자산처분손실	30,458,985	21,077,091	1,150,937

(3)매도가능증권감액손실	100,000,000

(4)기부금	525,000	1,575,000	1,525,000	2,575,000	5,800,000	4,100,000

(5)잡손실	26,370	20,826,176	57,870	57,970	13,642

Ⅷ.금융수익	152,710,838	241,121,125	93,191,573	154,674,961	168,949,603	124,729,913

(1)이자수익	45,312,587	85,794,864	18,197,162	45,604,053	73,317,276	81,202,309

(2)외화환산이익	466,316	53,177,083	66,727,237	34,016,869	11,008,133

(3)외환차익	107,398,251	154,859,945	21,817,328	33,687,568	52,959,355	32,519,471

(4)사채상환차익	8,656,103	8,656,103

Ⅸ.금융비용	149,843,195	45,621,365	2,143,740	11,751,019	23,007,720	128,042,273

(1)이자비용	5,775,019	5,775,019	73,019,679

(2)외화환산손실	119,793,772	12,585,851	41,418	19,398,334

(3)외환차손	30,049,423	33,035,514	2,143,740	5,976,000	17,191,283	35,624,260

Ⅹ.법인세비용차감전순이익(손실)	326,084,772	1,490,497,360	205,381,296	1,375,010,118	2,736,146,631	3,484,126,207

XI.법인세비용	(10,367,673)	229,783,347	42,976,234	308,664,902	732,678,225	712,812,958

XⅡ.당기순이익	1,260,714,013	162,405,062	1,066,345,216	2,003,468,406	2,771,313,249

XⅢ.기타포괄손익	30,197,163	(22,174,503)	485,092,004	(238,742,244)

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	30,197,163	(22,174,503)	485,092,004	(238,742,244)

1.확정급여제도의 보험수리적손익의 세후기타포괄손익	30,197,163	(22,174,503)	485,092,004	(238,742,244)

XIV.총포괄손익	336,452,445	1,290,911,176	162,405,062	1,044,170,713	2,488,560,410	2,532,571,005

XV.주당이익

(1)기본주당이익(손실)	35	162	21	138	258	356

(2)희석주당이익(손실)	35	162	21	138	258	354

자본변동표
제 30 기 3분기 2016.01.01 부터 2016.09.30 까지
제 29 기 3분기 2015.01.01 부터 2015.09.30 까지
제 29 기 2015.01.01 부터 2015.12.31 까지
제 28 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	이익준비금	임의적립금	기타적립금	기타포괄손익	미처분이익잉여금	기타자본잉여금	자기주식	자본 합계

2014.01.01 (Ⅰ.기초자본)	3,902,435,000	1,942,361,500	537,731,710	10,850,000,000	95,000,000	(534,449,701)	12,628,936,520	339,662,372	(244,320,658)	29,517,356,743

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익	2,771,313,249	2,771,313,249

(2)배당금지급	(542,921,750)	(542,921,750)

(3)보험수리적손익	(238,742,244)	(238,742,244)

(4)대체와 기타 변동	54,292,170	1,900,000,000	(1,954,292,170)

(5)자기주식 거래	(9,239,038)	40,102,683	30,863,645

(6)지분의 발행

2014.12.31 (Ⅲ.기말자본)	3,902,435,000	1,942,361,500	592,023,880	12,750,000,000	95,000,000	(773,191,945)	12,903,035,849	330,423,334	(204,217,975)	31,537,869,643

2015.01.01 (Ⅰ.기초자본)	3,902,435,000	1,942,361,500	592,023,880	12,750,000,000	95,000,000	(773,191,945)	12,903,035,849	330,423,334	(204,217,975)	31,537,869,643

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익	2,003,468,406	2,003,468,406

(2)배당금지급	(775,484,100)	(775,484,100)

(3)보험수리적손익	485,092,004	485,092,004

(4)대체와 기타 변동	77,548,410	(77,548,410)

(5)자기주식 거래

(6)지분의 발행

2015.12.31 (Ⅲ.기말자본)	3,902,435,000	1,942,361,500	669,572,290	12,750,000,000	95,000,000	(288,099,941)	14,053,471,745	330,423,334	(204,217,975)	33,250,945,953

2015.01.01 (Ⅰ.기초자본)	3,902,435,000	1,942,361,500	592,023,880	12,750,000,000	95,000,000	(773,191,945)	12,903,035,849	330,423,334	(204,217,975)	31,537,869,643

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익	1,066,345,216	1,066,345,216

(2)배당금지급	(775,484,100)	(775,484,100)

(3)보험수리적손익	(22,174,503)	(22,174,503)

(4)대체와 기타 변동	77,548,410	(77,548,410)

(5)자기주식 거래

(6)지분의 발행

2015.09.30 (Ⅲ.기말자본)	3,902,435,000	1,942,361,500	669,572,290	12,750,000,000	95,000,000	(795,366,448)	13,116,348,555	330,423,334	(204,217,975)	31,806,556,256

2016.01.01 (Ⅰ.기초자본)	3,902,435,000	1,942,361,500	669,572,290	12,750,000,000	95,000,000	(288,099,941)	14,053,471,745	330,423,334	(204,217,975)	33,250,945,953

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익	1,260,714,013	1,260,714,013

(2)배당금지급	(542,838,870)	(542,838,870)

(3)보험수리적손익	30,197,163	30,197,163

(4)대체와 기타 변동	54,283,880	(54,283,880)

(5)자기주식 거래

(6)지분의 발행	975,609,000	4,791,159,982	5,766,768,982

2016.09.30 (Ⅲ.기말자본)	4,878,044,000	6,733,521,482	723,856,170	12,750,000,000	95,000,000	(257,902,778)	14,717,063,008	330,423,334	(204,217,975)	39,765,787,241

현금흐름표
제 30 기 3분기 2016.01.01 부터 2016.09.30 까지
제 29 기 3분기 2015.01.01 부터 2015.09.30 까지
제 29 기 2015.01.01 부터 2015.12.31 까지
제 28 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 30 기 3분기	제 29 기 3분기	제 29 기	제 28 기

Ⅰ.영업활동현금흐름	(840,836,268)	4,632,277,437	8,791,483,843	1,315,878,445

(1)영업활동현금유입의 분류

1.재화판매와 용역제공	(421,656,331)	5,185,287,114	9,626,386,759	1,668,183,429

(2)이자수취	29,328,453	68,886,522	99,479,003	69,571,985

(3)이자지급	(970,309)	(970,309)	(13,477,809)

(4)법인세납부(환급)	(448,508,390)	(620,925,890)	(933,411,610)	(408,399,160)

Ⅱ.투자활동현금흐름	(11,957,957,437)	(534,750,945)	(2,286,363,309)	(1,279,032,263)

(1)유동만기보유금융자산의 처분	16,685,000	12,985,000	17,990,000	17,595,000

(2)단기금융상품의 처분	1,000,000,000	720,000,000	1,080,000,000	1,020,000,000

(3)장기금융상품의 처분	1,417,479,256

(4)보증금의 감소	9,028,000	181,490	181,490	120,000,000

(5)기계장치의 처분	800,000

(6)차량운반구의 처분	17,863,636	4,545,455	24,272,725

(7)집기의 처분	1,661,900

(8)기타유형자산의 처분	495,000

(9)정부보조금의 수취	78,988,000

(10)단기대여금및수취채권의 처분	500,000,000

(11)토지의 취득

(12)건물의 취득	(260,262,200)

(13)구축물의 취득	(6,500,000)	(25,627,273)

(14)기계장치의 취득	(80,500,000)	(123,572,500)	(123,572,500)	(125,622,400)

(15)차량운반구의 취득	(36,377,722)	(140,536,315)

(16)집기의 취득	(160,515,160)	(18,260,545)	(32,682,089)	(116,692,236)

(17)건설중인자산의 취득	(181,000,000)

(18)기타유형자산의 취득	(204,077,728)	(537,069,840)	(622,149,840)	(626,902,364)

(19)무형자산의 취득	(511,000,000)

(20)비유동매도가능금융자산의 취득	(1,357,170,106)

(21)비유동만기보유금융자산의 취득	(3,175,000)	(4,590,000)	(6,515,000)	(14,420,000)

(22)장기금융상품의 취득	(1,156,380,613)	(133,424,550)	(1,592,378,656)	(207,899,400)

(23)단기금융상품의 취득	(11,000,000,000)	(270,000,000)	(693,681,869)	(690,000,000)

(24)단기대여금및수취채권의 취득	(900,000,000)

(25)퇴직연금운용자산의 증가

(26)보증금의 증가	(100,300,000)	(53,000,000)	(3,000,000)

Ⅲ.재무활동현금흐름	5,223,930,112	(2,163,047,962)	(2,163,047,962)	(512,058,105)

(1)주식의 발행	5,766,768,982

(2)전환사채의 상환	(1,387,563,862)	(1,387,563,862)

(3)자기주식의 취득	(204,072,918)

(4)자기주식의 처분	234,936,563

(5)배당금지급	(542,838,870)	(775,484,100)	(775,484,100)	(542,921,750)

Ⅳ.현금및현금성자산에 대한 환율변동효과	(425,238)	33,000,880	17,707,342	(16,183,307)

Ⅴ.기초현금및현금성자산	8,647,090,512	4,287,310,598	4,287,310,598	4,778,705,828

Ⅵ.기말현금및현금성자산	1,071,801,681	6,254,790,008	8,647,090,512	4,287,310,598