에쓰씨엔지니어링 분기보고서 (2016.09)
2. 연결재무제표

연결 재무상태표
제 46 기 3분기말 2016.09.30 현재
제 45 기말 2015.12.31 현재
제 44 기말 2014.12.31 현재
(단위 : 원)

제 46 기 3분기말	제 45 기말	제 44 기말

자산

Ⅰ.유동자산	150,879,073,696	228,923,057,951	151,086,565,185

(1)현금및현금성자산	9,714,522,661	15,827,099,394	3,435,215,376

(2)단기금융상품	0	171,820,009	336,600,488

(3)매출채권	49,848,216,596	71,295,845,518	37,012,668,700

(4)미청구공사	68,044,170,990	114,038,836,764	86,694,531,426

(5)미수금	1,699,536,035	1,216,593,682	1,125,586,355

(6)미수수익	0	0	210,136

(7)선급금	1,760,720,136	4,421,593,501	2,598,766,934

(8)단기대여금	36,035,828	38,127,830	30,961,068

(9)당기법인세자산	41,313,832	26,740,980	6,010,572

(10)기타유동자산	4,618,249,289	6,354,864,049	6,529,393,516

(11)재고자산	15,116,308,329	15,531,536,224	13,316,620,614

Ⅱ.비유동자산	188,940,887,273	174,786,340,764	177,014,967,437

(1)장기금융상품	11,500,000	13,500,000	10,500,000

(2)매도가능금융자산	4,536,418,802	4,810,687,851	4,547,474,270

(3)장기대여금	0	2,000,000	0

(4)관계기업주식	2,254,434,072	4,469,223,351	4,825,793,402

(5)기타투자자산	27,500,000	27,500,000	27,500,000

(6)유형자산	160,749,560,036	146,885,289,146	149,132,298,224

(7)무형자산	8,928,419,432	7,478,509,835	7,074,204,379

(8)기타비유동자산	7,299,835,206	7,890,084,549	7,715,272,690

(9)이연법인세자산	5,133,219,725	3,209,546,032	3,681,924,472

자산총계	339,819,960,969	403,709,398,715	328,101,532,622

부채

Ⅰ.유동부채	190,735,823,912	263,053,473,842	242,136,220,324

(1)매입채무	45,317,594,447	100,796,419,679	57,793,862,036

(2)단기차입금	119,574,000,000	119,061,000,000	116,660,000,000

(3)미지급금	6,161,370,758	4,698,613,713	2,280,146,717

(4)미지급비용	3,313,682,162	2,845,711,279	2,664,858,105

(5)초과청구공사	11,214,574,001	21,553,907,458	19,229,000,422

(6)유동성장기차입금	0	9,662,000,000	18,213,000,000

(7)유동성신주인수권부사채	0	1,025,426,000	17,952,367,641

(8)유동파생금융부채	0	144,952,000	3,610,494,000

(9)기타유동부채	5,154,602,544	3,265,443,713	3,732,491,403

Ⅱ.비유동부채	45,111,533,293	23,828,115,899	23,348,506,290

(1)장기차입금	17,000,000,000	0	9,662,000,000

(2)퇴직급여채무	9,613,496,008	8,616,338,011	6,334,459,628

(3)장기종업원급여채무	29,147,972	25,782,014	21,892,245

(4)하자보수충당부채	438,432,921	227,246,752	306,097,095

(5)이연법인세부채	5,125,804,543	5,259,239,328	5,585,729,338

(6)기타비유동부채	1,400,106,974	1,687,392,564	1,438,327,984

(7)전환사채	9,481,653,868	6,540,923,770	0

(8)비유동파생금융부채	2,022,891,007	1,471,193,460	0

부채총계	235,847,357,205	286,881,589,741	265,484,726,614

자본

Ⅰ.자본금	5,088,491,000	5,088,491,000	5,088,491,000

Ⅱ.주식발행초과금	17,701,890,567	17,701,890,567	17,701,890,567

Ⅲ.기타자본구성요소	16,564,500,068	16,423,018,281	10,702,771,590

Ⅳ.기타포괄손익누계액	985,490,905	890,621,965	(48,611,610)

Ⅴ.이익잉여금(결손금)	(30,113,267,321)	(19,670,272,451)	(21,670,986,968)

Ⅵ.지배기업의 소유주에게 귀속되는 자본	10,227,105,219	20,433,749,362	11,773,554,579

Ⅶ.비지배지분	93,745,498,545	96,394,059,612	50,843,251,429

자본총계	103,972,603,764	116,827,808,974	62,616,806,008

자본과부채총계	339,819,960,969	403,709,398,715	328,101,532,622

연결 포괄손익계산서
제 46 기 3분기 2016.01.01 부터 2016.09.30 까지
제 45 기 3분기 2015.01.01 부터 2015.09.30 까지
제 45 기 2015.01.01 부터 2015.12.31 까지
제 44 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 46 기 3분기	제 45 기 3분기	제 45 기	제 44 기

3개월	누적	3개월	누적

Ⅰ.매출액	65,158,101,407	239,919,527,782	116,090,651,220	295,597,248,978	410,707,049,281	250,358,393,905

Ⅱ.매출원가	61,617,235,167	220,701,593,077	104,633,176,485	258,305,647,601	366,737,174,463	230,532,253,163

Ⅲ.매출총이익	3,540,866,240	19,217,934,705	11,457,474,735	37,291,601,377	43,969,874,818	19,826,140,742

Ⅳ.판매비와관리비	7,131,280,479	25,067,877,686	10,415,903,153	29,551,695,562	41,017,832,864	44,986,268,164

Ⅴ.영업이익(손실)	(3,590,414,239)	(5,849,942,981)	1,041,571,582	7,739,905,815	2,952,041,954	(25,160,127,422)

Ⅵ.기타수익	696,271,209	4,331,703,846	10,726,023,064	19,422,423,892	16,921,018,707	8,074,230,055

Ⅶ.기타비용	6,345,381,051	12,117,938,910	1,412,897,525	3,497,940,507	6,988,524,503	4,529,857,102

Ⅷ.금융수익	268,145,111	483,443,276	223,939,269	1,824,286,728	3,815,836,743	476,567,544

Ⅸ.금융비용	2,195,426,343	6,260,294,308	2,131,289,220	6,638,448,946	8,725,078,830	9,118,861,805

Ⅹ.관계기업에대한지분법손익	(678,049,660)	(2,433,457,405)	(986,073,087)	(2,081,320,229)	(2,913,195,982)	(2,267,776,312)

XI.법인세비용차감전순이익(손실)	(11,844,854,973)	(21,846,486,482)	7,461,274,083	16,768,906,753	5,062,098,089	(32,525,825,042)

XⅡ.법인세비용	(976,598,444)	(2,037,540,435)	(53,401,601)	169,715,709	350,943,354	(1,821,978,347)

XⅢ.당기순이익(손실)	(10,868,256,529)	(19,808,946,047)	7,514,675,684	16,599,191,044	4,711,154,735	(30,703,846,695)

XIV.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	(4,999,868,143)	(10,396,619,209)	2,776,558,031	5,713,468,941	2,266,787,226	(18,119,278,919)

(2)비지배지분에 귀속되는 당기순이익(손실)	(5,868,388,386)	(9,412,326,838)	4,738,117,653	10,885,722,103	2,444,367,509	(12,584,567,776)

XV.기타포괄손익	21,671,524	204,570,744	285,187,001	1,155,974,851	187,842,690	(350,133,584)

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(123,198,934)	(85,114,186)	44,088,732	79,826,115	(885,302,687)	(280,085,489)

1.확정급여제도의 재측정요소	(123,198,934)	(85,114,186)	44,088,732	79,826,115	(885,302,687)	(280,085,489)

(2)당기손익으로 재분류되는 세후기타포괄손익	144,870,458	289,684,930	241,098,269	1,076,148,736	1,073,145,377	(70,048,095)

1.매도가능금융자산평가손익	6,301,594	16,658,071	1,117,545	884,186,028	885,782,708	13,224,620

2.관계기업의 기타포괄손익에 대한 지분	80,090,287	218,668,126	275,856,840	256,426,635	222,865,931	(264,868,562)

3.해외사업환산손익	58,478,577	54,358,733	(35,876,116)	(64,463,927)	(35,503,262)	181,595,847

XVI.총포괄손익	(10,846,585,005)	(19,604,375,303)	7,799,862,685	17,755,165,895	4,898,997,425	(31,053,980,279)

XVII.포괄손익의 귀속

(1)포괄손익, 지배기업의 소유주에게 귀속되는 지분	(5,070,806,547)	(10,348,125,930)	2,927,657,356	6,807,361,137	2,939,948,092	(18,588,442,282)

(2)포괄손익, 비지배지분	(5,775,778,458)	(9,256,249,373)	4,872,205,329	10,947,804,758	1,959,049,333	(12,465,537,997)

XVIII.주당이익

(1)기본주당이익(손실)	(491)	(1,022)	273	561	223	(1,780)

(2)희석주당이익(손실)	(491)	(1,022)	273	561	223	(1,780)

연결 자본변동표
제 46 기 3분기 2016.01.01 부터 2016.09.30 까지
제 45 기 3분기 2015.01.01 부터 2015.09.30 까지
제 45 기 2015.01.01 부터 2015.12.31 까지
제 44 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

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

2014.01.01 (Ⅰ.기초자본)	5,088,491,000	17,701,890,567	11,198,710,892	(31,055,136)	(2,591,252,160)	31,366,785,163	63,476,944,776	94,843,729,939

Ⅱ.자본의 변동	(1)지분변동에 따른 증감	0	0	4,060,689	0	0	4,060,689	(168,155,350)	(164,094,652)

(2)배당금지급	0	0	0	0	(508,849,000)	(508,849,000)	0	(508,849,000)

(3)자기주식 취득 및 처분	0	0	(500,000,000)	0	0	(500,000,000)	0	(500,000,000)

(4)포괄손익	1.당기순이익(손실)	0	0	0	0	(18,119,278,919)	(18,119,278,919)	(12,584,567,776)	(30,703,846,695)

2.확정급여제도의 재측정요소	0	0	0	0	(451,606,889)	(451,606,889)	171,521,400	(280,085,489)

3.해외사업환산손익	0	0	0	71,770,891	0	71,770,891	109,824,956	181,595,847

4.관계기업의 기타포괄손익에 대한 지분	0	0	0	(104,660,490)	0	(104,660,490)	(160,208,072)	(264,868,562)

5.매도가능금융자산평가손익	0	0	0	15,333,125	0	15,333,125	(2,108,505)	13,224,620

2014.12.31 (Ⅲ.기말자본)	5,088,491,000	17,701,890,567	10,702,771,590	(48,611,610)	(21,670,986,968)	11,773,554,579	50,843,251,429	62,616,806,008

2015.01.01 (Ⅰ.기초자본)	5,088,491,000	17,701,890,567	10,702,771,590	(48,611,610)	(21,670,986,968)	11,773,554,579	50,843,251,429	62,616,806,008

Ⅱ.자본의 변동	(1)지분변동에 따른 증감	0	0	3,119,389,726	0	0	3,119,389,726	43,591,758,850	46,711,148,576

(2)배당금지급	0	0	0	0	0	0	0	0

(3)자기주식 취득 및 처분	0	0	2,600,856,965	0	0	2,600,856,965	0	2,600,856,965

(4)포괄손익	1.당기순이익(손실)	0	0	0	0	2,266,787,226	2,266,787,226	2,444,367,509	4,711,154,735

2.확정급여제도의 재측정요소	0	0	0	0	(266,072,709)	(266,072,709)	(619,229,978)	(885,302,687)

3.해외사업환산손익	0	0	0	(10,687,767)	0	(10,687,767)	(24,815,495)	(35,503,262)

4.관계기업의 기타포괄손익에 대한 지분	0	0	0	67,090,711	0	67,090,711	155,775,220	222,865,931

5.매도가능금융자산평가손익	0	0	0	882,830,631	0	882,830,631	2,952,077	885,782,708

2015.12.31 (Ⅲ.기말자본)	5,088,491,000	17,701,890,567	16,423,018,281	890,621,965	(19,670,272,451)	20,433,749,362	96,394,059,612	116,827,808,974

2015.01.01 (Ⅰ.기초자본)	5,088,491,000	17,701,890,567	10,702,771,590	(48,611,610)	(21,670,986,968)	11,773,554,579	50,843,251,429	62,616,806,008

Ⅱ.자본의 변동	(1)지분변동에 따른 증감	0	0	1,496,824,320	0	0	1,496,824,320	13,750,024,318	15,246,848,638

(2)배당금지급	0	0	0	0	0	0	0	0

(3)자기주식 취득 및 처분	0	0	0	0	0	0	0	0

(4)포괄손익	1.당기순이익(손실)	0	0	0	0	5,713,468,941	5,713,468,941	10,885,722,103	16,599,191,044

2.확정급여제도의 재측정요소	0	0	0	0	144,977,584	144,977,584	(65,151,469)	79,826,115

3.해외사업환산손익	0	0	0	(22,805,817)	0	(22,805,817)	(41,658,110)	(64,463,927)

4.관계기업의 기타포괄손익에 대한 지분	0	0	0	90,717,695	0	90,717,695	165,708,940	256,426,635

5.매도가능금융자산평가손익	0	0	0	961,980,540	0	961,980,540	(77,790,512)	884,190,028

2015.09.30 (Ⅲ.기말자본)	5,088,491,000	17,701,890,567	12,199,595,910	981,280,808	(15,812,540,443)	20,158,717,842	75,460,106,699	95,618,824,541

2016.01.01 (Ⅰ.기초자본)	5,088,491,000	17,701,890,567	16,423,018,281	890,621,965	(19,670,272,451)	20,433,749,362	96,394,059,612	116,827,808,974

Ⅱ.자본의 변동	(1)지분변동에 따른 증감	0	0	141,481,787	0	0	141,481,787	6,607,688,306	6,749,170,093

(2)배당금지급	0	0	0	0	0	0	0	0

(3)자기주식 취득 및 처분	0	0	0	0	0	0	0	0

(4)포괄손익	1.당기순이익(손실)	0	0	0	0	(10,396,619,209)	(10,396,619,209)	(9,412,326,838)	(19,808,946,047)

2.확정급여제도의 재측정요소	0	0	0	0	(46,375,661)	(46,375,661)	(38,738,525)	(85,114,186)

3.해외사업환산손익	0	0	0	15,701,992	0	15,701,992	38,656,741	54,358,733

4.관계기업의 기타포괄손익에 대한 지분	0	0	0	63,164,188	0	63,164,188	155,503,938	218,668,126

5.매도가능금융자산평가손익	0	0	16,002,760	0	16,002,760	655,311	16,658,071

2016.09.30 (Ⅲ.기말자본)	5,088,491,000	17,701,890,567	16,564,500,068	985,490,905	(30,113,267,321)	10,227,105,219	93,745,498,545	103,972,603,764

연결 현금흐름표
제 46 기 3분기 2016.01.01 부터 2016.09.30 까지
제 45 기 3분기 2015.01.01 부터 2015.09.30 까지
제 45 기 2015.01.01 부터 2015.12.31 까지
제 44 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 46 기 3분기	제 45 기 3분기	제 45 기	제 44 기

Ⅰ.영업활동현금흐름	(4,136,762,563)	(10,568,673,543)	(11,295,012,206)	(8,679,486,645)

(1)영업에서 창출된 현금	1,376,860,676	(5,239,378,684)	(4,061,946,870)	(1,201,357,449)

1.당기순이익(손실)	(19,808,946,047)	16,599,191,044	4,711,154,735	(30,703,846,695)

2.당기순이익에 대한 조정	17,818,916,322	2,277,008,697	11,368,383,732	23,698,928,388

3.영업활동으로 인한 자산부채의 변동	3,366,890,401	(24,115,578,425)	(20,141,485,337)	5,803,560,858

(2)이자수취	45,281,294	30,444,437	43,389,213	40,614,243

(3)이자지급	(5,553,494,371)	(5,562,416,467)	(7,453,645,450)	(7,588,589,984)

(4)배당금수취	9,162,690	198,520,433	198,520,433	114,376,854

(5)법인세납부(환급)	(14,572,852)	4,156,738	(21,329,532)	(44,530,309)

Ⅱ.투자활동현금흐름	(18,832,373,709)	2,372,546,586	295,300,850	(3,465,998,896)

(1)단기금융상품의 감소	171,820,009	336,600,488	336,600,488	357,750,057

(2)장기금융상품의 감소	2,000,000	0	0	0

(3)매도가능금융자산의 감소	328,677,065	5,913,868,720	7,170,860,418	101,340,000

(4)단기대여금의 감소	83,272,894	0	114,902,838	126,742,795

(5)장기대여금의 감소	2,000,000	0	0	14,000,000

(6)유형자산의 처분	1,271,744,510	3,206,956,000	3,212,856,000	176,970,700

(7)무형자산의 감소	304,077,272	0	0	0

(8)보증금의 감소	113,300,000	0	104,500,000	233,000,000

(9)정부보조금의 수취	505,174,876	697,968,894	1,081,083,878	1,898,537,959

(10)단기대여금의 증가	(81,180,892)	(80,627,515)	(122,069,600)	(126,429,737)

(11)장기대여금의 증가	0	0	(2,000,000)	0

(12)매도가능금융자산의 증가	(15,000,000)	(1,094,214,160)	(1,263,340,960)	(180,000,000)

(13)관계기업주식의 증가	0	(450,000,000)	(2,333,760,000)	(2,514,810,947)

(14)유형자산의 증가	(18,937,078,882)	(4,379,035,735)	(5,757,801,376)	(1,953,144,289)

(15)무형자산의 증가	(2,581,180,561)	(1,527,962,636)	(1,995,523,366)	(1,594,548,196)

(16)보증금의 증가	0	(248,007,470)	(248,007,470)	0

(17)정부보조금의 상환	0	0	0	(5,407,238)

(18)장기금융상품의 증가	0	(3,000,000)	(3,000,000)	0

Ⅲ.재무활동현금흐름	16,811,921,860	7,764,205,296	23,401,021,015	10,798,151,000

(1)단기차입금의 증가	23,800,000,000	28,193,760,717	54,459,000,000	52,060,000,000

(2)장기차입금의 증가	17,000,000,000	0	0	0

(3)신주인수권 행사	6,986,347,860	8,081,444,579	0	0

(4)유상증자	0	0	39,969,594,415	0

(5)전환사채의 발행	3,000,000,000	0	8,000,000,000	0

(6)자기주식의처분	0	0	2,625,655,200	0

(7)단기차입금의 상환	(29,687,000,000)	(23,129,000,000)	(62,058,000,000)	(36,753,000,000)

(8)장기차입금의 상환	(3,262,000,000)	(875,000,000)	(8,213,000,000)	(3,500,000,000)

(9)신주인수권사채의 상환	(1,025,426,000)	(4,507,000,000)	(11,382,228,600)	0

(10)자기주식의취득	0	0	0	(500,000,000)

(11)배당금지급	0	0	0	(508,849,000)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(6,157,214,412)	(431,921,661)	12,401,309,659	(1,347,334,541)

Ⅴ.현금및현금성자산에 대한 환율변동효과	44,637,679	(25,015,474)	(9,425,641)	2,860,171

Ⅵ.현금및현금성자산의순증가(감소)	(6,112,576,733)	(456,937,135)	12,391,884,018	(1,344,474,370)

Ⅶ.기초현금및현금성자산	15,827,099,394	3,435,215,376	3,435,215,376	4,779,689,746

Ⅷ.기말현금및현금성자산	9,714,522,661	2,978,278,241	15,827,099,394	3,435,215,376