에쓰씨엔지니어링 반기보고서 (2016.06)
4. 재무제표

재무상태표
제 46 기 반기말 2016.06.30 현재
제 45 기말 2015.12.31 현재
제 44 기말 2014.12.31 현재
(단위 : 원)

제 46 기 반기말	제 45 기말	제 44 기말

자산

Ⅰ.유동자산	24,337,680,473	53,010,165,770	19,452,775,563

(1)현금및현금성자산	2,435,855,343	13,214,947,265	1,029,804,300

(2)매출채권	10,999,726,614	29,556,584,559	11,436,731,525

(3)미청구공사	5,409,817,031	8,686,101,231	4,927,572,908

(4)미수금	212,056,556	14,409,945	21,089,425

(5)선급금	967,334,668	13,533,243	169,500,000

(6)단기대여금	1,925,659,146	28,287,410	28,584,738

(7)당기법인세자산	35,570,300	26,006,650	4,149,600

(8)기타유동자산	1,037,259,828	129,571,434	319,015,389

(9)재고자산	1,314,400,987	1,340,724,033	1,516,327,678

Ⅱ.비유동자산	71,679,195,362	70,303,447,236	65,171,871,535

(1)장기금융상품	5,500,000	5,500,000	2,500,000

(2)매도가능금융자산	1,922,203,384	1,895,107,249	1,495,295,516

(3)장기대여금및수취채권	2,000,000	2,000,000	0

(4)종속기업투자자산	63,001,310,709	62,617,310,709	57,802,914,684

(5)유형자산	32,791,525	45,109,706	72,914,449

(6)무형자산	1,232,478,629	1,279,928,610	1,010,884,954

(7)기타비유동자산	1,135,644,930	1,248,944,930	1,105,437,460

(8)이연법인세자산	4,347,266,185	3,209,546,032	3,681,924,472

자산총계	96,016,875,835	123,313,613,006	84,624,647,098

부채

Ⅰ.유동부채	41,005,179,572	67,677,491,097	40,156,600,811

(1)매입채무	13,671,805,247	41,307,786,013	10,495,927,631

(2)단기차입금	20,400,000,000	8,400,000,000	13,600,000,000

(3)미지급금	633,180,250	120,500,000	57,175,400

(4)미지급비용	741,758,235	158,609,352	293,114,316

(5)초과청구공사	5,220,082,932	17,037,683,316	14,050,118,489

(6)유동성장기차입금	0	0	875,000,000

(7)기타유동부채	338,352,908	652,912,416	785,264,975

Ⅱ.비유동부채	13,962,111,589	10,592,646,294	2,166,666,559

(1)퇴직급여채무	2,614,348,408	2,554,747,050	2,144,774,314

(2)장기종업원급여채무	28,025,986	25,782,014	21,892,245

(3)전환사채	9,296,846,188	6,540,923,770	0

(4)파생금융부채	2,022,891,007	1,471,193,460	0

부채총계	54,967,291,161	78,270,137,391	42,323,267,370

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	12,955,395,008	12,955,395,008	12,955,395,008

Ⅳ.기타포괄손익누계액	116,214,144	106,779,159	(987,980,044)

Ⅴ.이익잉여금(결손금)	5,187,593,955	9,190,919,881	7,543,583,197

자본총계	41,049,584,674	45,043,475,615	42,301,379,728

자본과부채총계	96,016,875,835	123,313,613,006	84,624,647,098

포괄손익계산서
제 46 기 반기 2016.01.01 부터 2016.06.30 까지
제 45 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 45 기 반기	제 45 기	제 44 기

3개월	누적	3개월	누적

Ⅰ.매출액	15,931,597,413	44,130,299,562	33,416,053,001	63,505,406,966	144,148,043,571	50,088,870,565

Ⅱ.매출원가	13,975,275,696	40,340,341,404	28,742,157,711	54,433,678,021	126,434,730,178	45,580,620,878

Ⅲ.매출총이익	1,956,321,717	3,789,958,158	4,673,895,290	9,071,728,945	17,713,313,393	4,508,249,687

Ⅳ.판매비와관리비	4,972,763,679	8,664,951,691	4,129,866,294	7,932,532,788	16,039,456,868	16,297,394,103

Ⅴ.영업이익(손실)	(3,016,441,962)	(4,874,993,533)	544,028,996	1,139,196,157	1,673,856,525	(11,789,144,416)

Ⅵ.기타수익	16,280,630	129,111,493	43,033,482	82,280,167	2,090,219,984	233,895,528

Ⅶ.기타비용	39,448,058	53,980,733	584,180,222	655,589,974	940,778,835	306,809,441

Ⅷ.금융수익	65,234,524	162,552,719	39,216,047	43,311,486	153,703,269	34,491,092

Ⅸ.금융비용	438,052,571	614,367,433	213,868,578	499,614,161	866,196,077	805,100,773

Ⅹ.법인세비용차감전순이익(손실)	(3,412,427,437)	(5,251,677,487)	(171,770,275)	109,583,675	2,110,804,866	(12,632,668,010)

XI.법인세비용	(750,709,963)	(1,164,134,760)	(40,345,071)	24,119,627	464,091,159	(2,511,521,229)

XⅡ.당기순이익(손실)	(2,661,717,474)	(4,087,542,727)	(131,425,204)	85,464,048	1,646,713,707	(10,121,146,781)

XⅢ.기타포괄손익	73,829,528	93,651,786	1,107,130,577	1,195,944,276	1,095,382,180	(546,982,109)

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	69,527,506	84,216,801	38,194,830	101,518,777	622,977	(563,693,040)

1.확정급여제도의 재측정요소	69,527,506	84,216,801	38,194,830	101,518,777	622,977	(563,693,040)

(2)당기손익으로 재분류되는 세후기타포괄손익	4,302,022	9,434,985	1,068,935,747	1,094,425,499	1,094,759,203	16,710,931

1.매도가능금융자산평가손익	4,302,022	9,434,985	1,068,935,747	1,094,425,499	1,094,759,203	16,710,931

XIV.총포괄손익	(2,587,887,946)	(3,993,890,941)	975,705,373	1,281,408,324	2,742,095,887	(10,668,128,890)

XV.주당이익

(1)기본주당이익(손실)	(262)	(402)	(13)	8	162	(995)

(2)희석주당이익(손실)	(262)	(402)	(13)	8	162	(995)

자본변동표
제 46 기 반기 2016.01.01 부터 2016.06.30 까지
제 45 기 반기 2015.01.01 부터 2015.06.30 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

자본금	주식발행초과금	기타자본구성요소	기타포괄손익누계액	미처분이익잉여금(미처리결손금)	자본 합계

2014.01.01 (Ⅰ.기초자본)	5,088,491,000	17,701,890,567	12,955,395,008	(1,004,690,975)	18,737,272,018	53,478,357,618

Ⅱ.자본의 변동	(1)배당금지급	0	0	0	0	(508,849,000)	(508,849,000)

(2)포괄손익	1.당기순이익(손실)	0	0	0	0	(10,121,146,781)	(10,121,146,781)

2.매도가능금융자산평가손익	0	0	0	16,710,931	0	16,710,931

3.확정급여제도의 재측정요소	0	0	0	0	(563,693,040)	(563,693,040)

2014.12.31 (Ⅲ.기말자본)	5,088,491,000	17,701,890,567	12,955,395,008	(987,980,044)	7,543,583,197	42,301,379,728

2015.01.01 (Ⅰ.기초자본)	5,088,491,000	17,701,890,567	12,955,395,008	(987,980,044)	7,543,583,197	42,301,379,728

Ⅱ.자본의 변동	(1)배당금지급	0	0	0	0	0	0

(2)포괄손익	1.당기순이익(손실)	0	0	0	0	1,646,713,707	1,646,713,707

2.매도가능금융자산평가손익	0	0	0	1,094,759,203	0	1,094,759,203

3.확정급여제도의 재측정요소	0	0	0	0	622,977	622,977

2015.12.31 (Ⅲ.기말자본)	5,088,491,000	17,701,890,567	12,955,395,008	106,779,159	9,190,919,881	45,043,475,615

2015.01.01 (Ⅰ.기초자본)	5,088,491,000	17,701,890,567	12,955,395,008	(987,980,044)	7,543,583,197	42,301,379,728

Ⅱ.자본의 변동	(1)배당금지급	0	0	0	0	0	0

(2)포괄손익	1.당기순이익(손실)	0	0	0	0	85,464,048	85,464,048

2.매도가능금융자산평가손익	0	0	0	1,094,425,499	0	1,094,425,499

3.확정급여제도의 재측정요소	0	0	0	0	101,518,777	101,518,777

2015.06.30 (Ⅲ.기말자본)	5,088,491,000	17,701,890,567	12,955,395,008	106,445,455	7,730,566,022	43,582,788,052

2016.01.01 (Ⅰ.기초자본)	5,088,491,000	17,701,890,567	12,955,395,008	106,779,159	9,190,919,881	45,043,475,615

Ⅱ.자본의 변동	(1)배당금지급	0	0	0	0	0	0

(2)포괄손익	1.당기순이익(손실)	0	0	0	0	(4,087,542,727)	(4,087,542,727)

2.매도가능금융자산평가손익	0	0	0	9,434,985	0	9,434,985

3.확정급여제도의 재측정요소	0	0	0	0	84,216,801	84,216,801

2016.06.30 (Ⅲ.기말자본)	5,088,491,000	17,701,890,567	12,955,395,008	116,214,144	5,187,593,955	41,049,584,674

현금흐름표
제 46 기 반기 2016.01.01 부터 2016.06.30 까지
제 45 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 45 기 반기	제 45 기	제 44 기

Ⅰ.영업활동현금흐름	(23,556,296,498)	2,528,946,670	13,801,714,956	(6,104,455,299)

(1)영업에서창출된현금	(23,396,031,941)	2,999,170,332	14,567,919,483	(5,297,244,295)

1.당기순이익(손실)	(4,087,542,727)	85,464,048	1,646,713,707	(10,121,146,781)

2.당기순이익에대한조정	(286,733,129)	1,736,075,252	1,646,408,521	(297,904,157)

3.영업활동으로인한자산부채의변동	(19,021,756,085)	1,177,631,032	11,274,797,255	5,121,806,643

(2)이자수취	144,177,734	17,805,499	114,343,600	29,805,092

(3)이자지급	(301,791,331)	(499,614,161)	(866,196,077)	(791,864,333)

(4)배당금수취	6,912,690	7,505,000	7,505,000	4,686,000

(5)법인세납부(환급)	(9,563,650)	4,080,000	(21,857,050)	(49,837,763)

Ⅱ.투자활동현금흐름	(2,219,641,607)	(1,035,248,009)	(3,573,426,660)	(30,782,861)

(1)단기대여금의 감소	12,934,204,240	28,841,528	112,526,508	121,114,510

(2)장기대여금의 감소	0	0	0	14,000,000

(3)매도가능금융자산의 감소	0	506,787,945	2,163,387,945	0

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

(5)단기대여금의 증가	(14,831,575,976)	(33,813,500)	(112,229,180)	(124,053,407)

(6)장기대여금의 증가	0	(2,000,000)	(2,000,000)	0

(7)매도가능금융자산의 증가	(15,000,000)	(60,247,300)	(362,940,960)	0

(8)유형자산의 증가	(3,569,871)	0	(7,717,181)	(7,993,964)

(9)무형자산의 증가	(33,000,000)	(228,410,297)	(403,550,297)	(66,000,000)

(10)보증금의 증가	0	(30,207,470)	(248,007,470)	0

(11)종속기업에 대한 투자자산의 취득	(384,000,000)	(1,213,198,915)	(4,814,396,025)	(200,850,000)

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

Ⅲ.재무활동현금흐름	15,000,000,000	220,674,000	1,925,000,000	4,591,151,000

(1)단기차입금의 증가	14,800,000,000	2,609,674,000	16,714,000,000	26,000,000,000

(2)전환사채의발행	3,000,000,000	0	8,000,000,000

(3)단기차입금의 상환	(2,800,000,000)	(1,639,000,000)	(21,914,000,000)	(19,400,000,000)

(4)장기차입금의 상환	0	(750,000,000)	(875,000,000)	(1,500,000,000)

(5)배당금지급	0	0	0	(508,849,000)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(10,775,938,105)	1,714,372,661	12,153,288,296	(1,544,087,160)

Ⅴ.현금및현금성자산에 대한 환율변동효과	(3,153,817)	18,000,987	31,854,669	(13,236,440)

Ⅵ.현금및현금성자산의순증가(감소)	(10,779,091,922)	1,732,373,648	12,185,142,965	(1,557,323,600)

Ⅶ.기초현금및현금성자산	13,214,947,265	1,029,804,300	1,029,804,300	2,587,127,900

Ⅷ.기말현금및현금성자산	2,435,855,343	2,762,177,948	13,214,947,265	1,029,804,300