파라다이스 분기보고서 (2017.03)
2. 연결재무제표

연결 재무상태표
제 47 기 1분기말 2017.03.31 현재
제 46 기말 2016.12.31 현재
제 45 기말 2015.12.31 현재
(단위 : 원)

제 47 기 1분기말	제 46 기말	제 45 기말

자산

유동자산	569,734,224,746	491,982,014,229	698,108,662,286

현금및현금성자산	462,726,859,672	182,298,788,180	338,805,004,141

단기금융상품	57,200,000,000	262,500,000,000	286,200,000,000

유동성매도가능금융자산	11,025,049,900	3,000,000,000	31,000,000,000

유동성만기보유금융자산	1,300,000	1,300,000	300,000

매출채권	8,773,454,475	18,946,845,928	24,426,530,004

미수금	1,848,971,335	1,500,750,322	1,262,435,599

선급금	5,157,557,824	3,470,008,804	2,912,532,931

선급비용	9,466,751,952	6,579,575,965	4,678,994,836

재고자산	2,763,063,093	2,402,757,864	2,701,040,263

기타채권	4,263,452,441	3,804,139,672	4,603,815,148

기타유동자산	6,507,764,054	7,477,847,494	1,518,009,364

비유동자산	1,907,172,094,273	1,816,036,629,077	1,295,760,828,329

장기금융상품	21,330,492,185	28,382,865,104	23,117,058,156

비유동매도가능금융자산	11,879,301,143	12,059,592,250	23,642,080,131

비유동만기보유금융자산	585,000	585,000	1,885,000

관계기업투자	7,782,821	8,162,842	8,749,791

투자부동산	139,146,033,727	139,343,561,364	122,922,567,993

유형자산	1,437,672,145,414	1,336,963,637,147	830,878,168,011

무형자산	282,829,887,764	285,118,405,012	279,890,926,493

장기선급금	2,185,300,000

장기선급비용	3,850,000,000	3,850,000,000	2,758,473,050

기타비유동채권	10,455,866,219	10,309,820,358	10,355,619,704

자산총계	2,476,906,319,019	2,308,018,643,306	1,993,869,490,615

부채

유동부채	316,682,906,136	289,949,145,220	239,598,925,274

매입채무	888,346,867	1,652,452,562	1,518,824,821

단기차입금	59,722,000,000	59,570,000,000	36,400,000,000

유동성장기차입금	9,482,539,998	10,785,446,664	10,061,706,664

유동성파생금융부채	1,117,398,004	1,083,612,553

미지급금	71,744,617,987	37,149,774,284	30,099,887,982

선수금	6,223,347,600	4,639,040,246	3,908,819,983

예수금	31,177,122,959	43,274,626,159	38,545,133,328

예수보증금	11,829,000,000	12,153,000,000	12,352,000,000

미지급법인세	10,579,711,430	8,530,800,613	3,797,301,054

기타유동부채	113,918,821,291	111,110,392,139	102,915,251,442

비유동부채	876,408,838,442	708,403,992,108	467,755,213,957

사채	99,719,314,562

장기차입금	700,756,772,624	636,461,988,113	394,850,814,818

비유동성파생금융부채	553,444,514	1,077,893,470

순확정급여부채	19,147,027,713	14,880,702,839	11,959,939,935

장기예수보증금	67,842,500	67,842,500	67,842,500

이연법인세부채	45,682,960,255	45,310,128,638	47,684,158,375

기타비유동부채	10,481,476,274	10,605,436,548	13,192,458,329

부채총계	1,193,091,744,578	998,353,137,328	707,354,139,231

자본

지배기업의 소유주지분	1,024,890,937,926	1,044,103,294,895	1,022,682,115,322

자본금	47,032,355,000	47,032,355,000	47,032,355,000

자본잉여금	295,020,106,467	295,020,106,467	295,020,106,467

이익잉여금	709,355,808,974	726,949,182,043	706,065,592,249

기타자본항목	(26,517,332,515)	(24,898,348,615)	(25,435,938,394)

비지배지분	258,923,636,515	265,562,211,083	263,833,236,062

자본총계	1,283,814,574,441	1,309,665,505,978	1,286,515,351,384

자본과부채총계	2,476,906,319,019	2,308,018,643,306	1,993,869,490,615

연결 포괄손익계산서
제 47 기 1분기 2017.01.01 부터 2017.03.31 까지
제 46 기 1분기 2016.01.01 부터 2016.03.31 까지
제 46 기 2016.01.01 부터 2016.12.31 까지
제 45 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 47 기 1분기	제 46 기 1분기	제 46 기	제 45 기

3개월	누적	3개월	누적

매출액	142,435,890,075	142,435,890,075	156,971,215,573	156,971,215,573	694,856,269,443	615,357,060,781

사교장수입	124,630,387,480	124,630,387,480	137,959,023,547	137,959,023,547	603,415,418,034	528,202,301,219

호텔매출액	13,314,066,704	13,314,066,704	15,313,007,382	15,313,007,382	76,077,044,706	73,729,201,666

기타매출액	4,491,435,891	4,491,435,891	3,699,184,644	3,699,184,644	15,363,806,703	13,425,557,896

매출원가	124,456,015,850	124,456,015,850	124,475,243,811	124,475,243,811	556,420,448,712	492,742,473,637

사교장원가	103,309,962,631	103,309,962,631	105,303,716,508	105,303,716,508	476,907,496,751	414,648,051,766

호텔매출원가	17,402,150,283	17,402,150,283	15,984,832,070	15,984,832,070	65,642,536,358	65,428,185,195

기타매출원가	3,743,902,936	3,743,902,936	3,186,695,233	3,186,695,233	13,870,415,603	12,666,236,676

매출총이익	17,979,874,225	17,979,874,225	32,495,971,762	32,495,971,762	138,435,820,731	122,614,587,144

판매비	6,480,130,020	6,480,130,020	5,283,832,252	5,283,832,252	15,433,509,063	9,043,253,594

관리비	19,197,970,940	19,197,970,940	11,868,198,538	11,868,198,538	57,216,466,627	55,249,604,615

영업이익(손실)	(7,698,226,735)	(7,698,226,735)	15,343,940,972	15,343,940,972	65,785,845,041	58,321,728,935

금융수익	1,788,092,921	1,788,092,921	2,742,940,372	2,742,940,372	9,501,314,208	12,257,108,161

금융비용	3,621,367,099	3,621,367,099	1,061,524,830	1,061,524,830	3,514,314,512	2,993,813,522

기타영업외이익	21,013,300,215	21,013,300,215	7,889,926,349	7,889,926,349	23,613,145,171	23,161,940,453

기타영업외비용	3,564,918,651	3,564,918,651	5,077,878,786	5,077,878,786	19,936,639,605	10,602,141,638

지분법투자이익(손실)	(380,021)	(380,021)	(586,949)	(1,000,614,357)

법인세비용차감전순이익(손실)	7,916,500,630	7,916,500,630	19,837,404,077	19,837,404,077	75,448,763,354	79,144,208,032

법인세비용	6,648,201,656	6,648,201,656	4,076,791,674	4,076,791,674	17,826,685,360	23,769,718,518

계속영업이익(손실)	1,268,298,974	1,268,298,974	15,760,612,403	15,760,612,403	57,622,077,994	55,374,489,514

중단영업이익(손실)	16,457,391,193

당기순이익(손실)	1,268,298,974	1,268,298,974	15,760,612,403	15,760,612,403	57,622,077,994	71,831,880,707

기타포괄손익	(1,563,893,412)	(1,563,893,412)	(121,877,845)	(121,877,845)	(2,527,752,024)	(1,808,426,911)

후속적으로 당기손익으로 재분류되지 않는 항목	(111,816,434)	(111,816,434)	(114,003,482)	(114,003,482)	(2,328,864,459)	(3,981,393,574)

확정급여제도의 재측정요소	(147,515,084)	(147,515,084)	(150,400,372)	(150,400,372)	(3,072,380,553)	(5,252,498,119)

당기손익으로 재분류되지 않는 법인세	35,698,650	35,698,650	36,396,890	36,396,890	743,516,094	1,271,104,545

후속적으로 당기손익으로 재분류될수 있는 항목	(1,452,076,978)	(1,452,076,978)	(7,874,363)	(7,874,363)	(198,887,565)	2,172,966,663

매도가능금융자산평가손익	137,590,650	137,590,650	1,151,229,672	1,151,229,672	1,559,615,376	(334,880,933)

해외사업장외화환산차이	(1,928,293,627)	(1,928,293,627)	(880,506,454)	(880,506,454)	257,345,536	2,426,806,410

당기손익으로 재분류될수 있는 항목의 법인세	(152,037,506)	(152,037,506)	(278,597,581)	(278,597,581)	145,657,545	81,041,186

현금흐름위험회피	490,663,505	490,663,505	(2,161,506,022)

총포괄손익	(295,594,438)	(295,594,438)	15,638,734,558	15,638,734,558	55,094,325,970	70,023,453,796

당기순이익(손실)의 귀속

지배기업의 소유주	8,073,780,465	8,073,780,465	14,600,428,133	14,600,428,133	55,125,791,729	65,238,130,458

비지배지분	(6,805,481,491)	(6,805,481,491)	1,160,184,270	1,160,184,270	2,496,286,265	6,593,750,249

총포괄손익의 귀속

지배기업의 소유주	6,342,980,130	6,342,980,130	14,478,925,597	14,478,925,597	53,365,350,948	63,793,600,897

비지배지분	(6,638,574,568)	(6,638,574,568)	1,159,808,961	1,159,808,961	1,728,975,022	6,229,852,899

주당이익

기본 및 희석 주당이익(손실)

계속영업기본 및 희석주당이익(손실)	95	95	171	171	647	571

중단영업기본 및 희석주당이익(손실)	95	95	171	171	647	193

연결 자본변동표
제 47 기 1분기 2017.01.01 부터 2017.03.31 까지
제 46 기 1분기 2016.01.01 부터 2016.03.31 까지
제 46 기 2016.01.01 부터 2016.12.31 까지
제 45 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	자기주식처분이익	기타자본잉여금	이익잉여금	자기주식	매도가능금융자산평가손익	현금흐름위험회피	해외사업환산손익	비지배지분	자본 합계

2015.01.01 (기초자본)	47,032,355,000	68,731,905,697	199,016,890,181	27,271,310,589	687,210,012,703	(17,437,870,939)	1,588,385,314	(3,051,170,420)	167,842,254,593	1,178,204,072,718

자본의 변동	배당금의지급	(42,765,687,000)	(42,765,687,000)

당기순이익	당기순이익(손실)	65,238,130,458	6,593,750,249	71,831,880,707

확정급여제도의재측정요소	(3,616,863,912)	(364,529,662)	(3,981,393,574)

매도가능자산평가손익	(253,839,747)	(253,839,747)

현금흐름위험회피

해외사업환산손익	(622,333,232)	632,312	(621,700,920)

자기주식의취득/처분	(8,707,616,700)	(8,707,616,700)

유상증자	89,774,976,205	89,774,976,205

종속회사추가취득/처분	3,048,507,330	(13,847,635)	3,034,659,695

종속회사와의합병

2015.12.31 (기말자본)	47,032,355,000	68,731,905,697	199,016,890,181	27,271,310,589	706,065,592,249	(26,145,487,639)	1,334,545,567	(624,996,322)	263,833,236,062	1,286,515,351,384

2016.01.01 (기초자본)	47,032,355,000	68,731,905,697	199,016,890,181	27,271,310,589	706,065,592,249	(26,145,487,639)	1,334,545,567	(624,996,322)	263,833,236,062	1,286,515,351,384

자본의 변동	배당금의지급	(31,944,171,375)	(31,944,171,375)

당기순이익	당기순이익(손실)	55,125,791,729	2,496,286,265	57,622,077,994

확정급여제도의재측정요소	(2,298,030,560)	(30,833,899)	(2,328,864,459)

매도가능자산평가손익	1,182,188,463	1,182,188,463

현금흐름위험회피	(901,140,674)	(737,280,891)	(1,638,421,565)

해외사업환산손익	256,541,990	803,546	257,345,536

자기주식의취득/처분

유상증자

종속회사추가취득/처분

종속회사와의합병

2016.12.31 (기말자본)	47,032,355,000	68,731,905,697	199,016,890,181	27,271,310,589	726,949,782,043	(26,145,487,639)	2,516,734,030	(901,140,674)	(368,454,332)	265,562,211,083	1,309,665,505,978

2016.01.01 (기초자본)	47,032,355,000	68,731,905,697	199,016,890,181	27,271,310,589	706,065,592,249	(26,145,487,639)	1,334,545,567	(624,996,322)	263,833,236,062	1,286,515,351,384

자본의 변동	배당금의지급	(31,944,171,375)	(31,944,171,375)

당기순이익	당기순이익(손실)	14,600,428,133	1,160,184,270	15,760,612,403

확정급여제도의재측정요소	(114,003,482)	(114,003,482)

매도가능자산평가손익	872,632,091	872,632,091

현금흐름위험회피

해외사업환산손익	(881,176,238)	669,784	(880,506,454)

자기주식의취득/처분

유상증자

종속회사추가취득/처분

종속회사와의합병

2016.03.31 (기말자본)	47,032,355,000	68,731,905,697	199,016,890,181	27,271,310,589	688,607,845,525	(26,145,487,639)	2,207,177,658	0	(1,506,172,560)	264,994,090,116	1,270,209,914,567

2017.01.01 (기초자본)	47,032,355,000	68,731,905,697	199,016,890,181	27,271,310,589	726,949,782,043	(26,145,487,639)	2,516,734,030	(901,140,674)	(368,454,332)	265,562,211,083	1,309,665,505,978

자본의 변동	배당금의지급	(25,555,337,100)	(25,555,337,100)

당기순이익	당기순이익(손실)	8,073,780,465	(6,805,481,491)	1,268,298,974

확정급여제도의재측정요소	(111,816,434)	(111,816,434)

매도가능자산평가손익	104,293,713	104,293,713

현금흐름위험회피	204,559,616	167,363,321	371,922,937

해외사업환산손익	(1,927,837,229)	(456,398)	(1,928,293,627)

자기주식의취득/처분

유상증자

종속회사추가취득/처분

종속회사와의합병

2017.03.31 (기말자본)	47,032,355,000	68,731,905,697	199,016,890,181	27,271,310,589	709,356,408,974	(26,145,487,639)	2,621,027,743	(696,581,058)	(2,296,291,561)	258,923,636,515	1,283,814,574,441

연결 현금흐름표
제 47 기 1분기 2017.01.01 부터 2017.03.31 까지
제 46 기 1분기 2016.01.01 부터 2016.03.31 까지
제 46 기 2016.01.01 부터 2016.12.31 까지
제 45 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 47 기 1분기	제 46 기 1분기	제 46 기	제 45 기

영업활동현금흐름	26,127,247,720	22,952,440,766	112,205,584,728	(672,543,599)

당기순이익	1,268,298,974	15,760,612,403	57,622,077,994	71,831,880,707

가감	21,264,334,713	12,740,782,454	61,967,201,163	34,173,980,988

퇴직급여	3,628,123,689	3,230,277,213	12,617,606,472	11,334,941,842

감가상각비	7,195,199,302	5,444,817,161	24,907,120,258	21,346,593,806

투자부동산상각비	197,527,637	251,502,716	787,412,858	704,253,955

무형자산상각비	1,745,347,120	1,624,366,764	6,726,603,171	5,516,832,610

재고자산처분손실	18,956,359

유형자산손상차손	4,183,823,573

대손상각비	194,882,092	24,502,260	2,537,756,623	(484,195,199)

기타의대손상각비	58,252,279	402,473,083

외화환산손실	5,411,924	13,415,352	79,252	823,400

유형자산처분손실	268,800,019	174,993,893	455,383,620	516,982,603

무형자산처분손실	33,000,000	53,350,000

이자비용	3,621,367,099	1,061,524,830	3,514,314,512	3,003,718,071

법인세비용	6,648,201,656	4,076,791,674	17,826,685,360	26,347,511,133

종속기업및관계기업주식처분이익	(17,652,885,072)

외화환산이익	(200,745,523)	(263,507,166)	(418,947,192)	(405,445,703)

매도가능금융자산처분이익	(734,981,820)

유형자산처분이익	(9,331,478)	(1,745,795)	(253,270,828)	(4,174,781,678)

금융보증부채환입	(197,260,274)	(199,452,055)	(802,191,780)	(403,287,671)

무형자산처분이익	(290,272,440)	(33,118,414)

자산수증이익	(167,380,500)

이자수익	(1,788,092,921)	(2,742,940,372)	(9,501,314,208)	(12,257,108,161)

배당금수익	(45,475,650)	(45,016,300)	(45,016,300)	(39,044,750)

지분법손익	380,021	586,949	1,000,614,357

자산부채의증감	8,010,822,958	(6,413,651,682)	(641,705,918)	(25,226,538,299)

매출채권의감소(증가)	10,173,391,453	5,281,167,128	3,368,973,023	14,675,368,007

미수금의감소(증가)	(718,221,013)	(4,422,646,491)	(194,272,314)	(1,748,852,836)

기타유동자산의 감소(증가)	1,224,744,910	(2,843,113,459)	(123,054,851)	(1,747,192,746)

선급금의감소(증가)	(1,687,549,020)	(10,205,317,334)	(8,429,587,304)	(1,431,890,784)

선급비용의감소(증가)	(2,887,175,987)	(1,015,241,681)	485,605,286	286,378,234

재고자산의감소(증가)	(360,305,229)	294,466,300	328,336,881	(137,898,951)

기타비유동채권의 감소(증가)	(161,307,617)	(30,725,969)	(42,555,129)	(846,043,058)

장기선급비용의감소(증가)	2,411,775	9,311,280	(2,753,570,424)

장기선급금의 감소(증가)	1,185,300,000

매입채무의 감소	(764,105,695)	(531,262,595)	91,193,730	(3,032,330,408)

미지급금의증가(감소)	37,408,697,331	3,975,431,720	4,191,917,983	(453,327,839)

선수금의증가(감소)	1,584,307,354	1,612,562,035	728,772,803	(3,741,818,900)

예수금의증가(감소)	(12,971,066,220)	(3,594,821,356)	4,729,788,719	1,491,812,583

기타채무의감소(증가)	(251,862,826)

기타유동부채의 감소(증가)	(23,164,082,357)	5,504,105,828	5,649,484,503	(9,440,739,810)

유동성예수보증금의 감소	(324,000,000)	(122,000,000)	(199,000,000)	(245,500,000)

장기예수보증금의증가(감소)	(15,510,000)

기타비유동채무의 증가	73,300,000	591,450,000	(1,784,830,000)	661,790,000

퇴직연금운용자산의감소(증가)	3,766,413,861	1,673,619,109	8,278,722,060	(10,453,848,846)

관계회사전출입	205,489,375	9,668,862

퇴직금의지급	(3,182,218,813)	(2,583,736,692)	(18,869,439,137)	(6,303,031,383)

이자수취	1,955,392,409	2,550,552,569	9,373,038,490	13,134,152,585

이자지급	(2,329,273,617)	(648,100,649)	(1,581,420,045)	(2,081,186,334)

배당금수취	45,475,650	45,016,300	45,016,300	39,044,750

법인세의납부	(4,087,803,367)	(1,082,770,629)	(14,578,623,256)	(92,543,877,996)

투자활동현금흐름	90,266,938,693	68,825,131,733	(499,092,551,272)	(398,087,480,479)

단기금융상품의회수	240,300,000,000	214,000,000,000	59,000,000,000	251,300,000,000

매도가능금융자산의감소	3,281,100,000	51,840,026,685	6,220,000,000

만기보유금융자산의 처분	300,000	34,185,000

기타비유동채권의 감소	611,235,610	1,283,303,400	2,967,782,527	1,683,657,721

장기금융상품의증가	7,482,844,550	6,061,474,000	124,740,000

종속기업의 처분	210,662,499,875

유형자산의처분	381,339,182	15,491,267	22,580,217	7,093,198,716

무형자산의처분	13,109,200	1,500,000,000	2,665,000,000	300,000,000

단기금융상품의취득	(35,000,000,000)	(10,000,000,000)	(35,300,000,000)	(413,835,350,000)

매도가능금융자산의 취득	(11,000,000,000)	(10,900,000,000)	(10,010,044,865)	(31,600,000,000)

장기금융상품의 취득	(430,471,631)	(5,664,321,024)	(10,316,086,482)	(11,430,543,094)

장기선급금의 증가	(2,185,300,000)

기타비유동채권의 증가	(1,213,132,400)	(387,182,800)	(1,920,930,000)	(3,913,672,840)

관계기업에 대한 투자자산의 취득	(1,000,000,000)

유형자산의취득	(107,883,844,470)	(106,608,800,811)	(489,763,823,138)	(295,605,284,939)

무형자산의취득	(104,558,000)	(8,687,191,000)	(4,434,682,850)	(669,786,980)

투자부동산의 증가	(7,000,000)	(967,146,008)	(6,182,210,200)

건설자금이자의 지급	(6,170,683,348)	(5,719,167,299)	(26,841,738,314)	(13,500,534,224)

사업양수도대금의 지급	(41,322,653,455)	(95,583,079,514)

사업결합으로인한 증감	(772,609,589)

재무활동현금흐름	163,836,273,334	81,879,513,334	230,204,121,961	398,585,752,858

단기차입금의 증가	2,000,000,000	23,070,000,000	31,210,000,000

장기차입금의 증가	64,500,000,000	62,500,000,000	250,000,000,000	381,480,103,838

사채의 발행	99,701,680,000

단기차입금의상환	(1,000,000,000)	(9,000,000,000)	(8,118,931,000)

유동성장기부채의상환	(2,365,406,666)	(1,927,986,666)

장기차입금의상환	(762,500,000)	(10,061,706,664)	(12,802,986,672)

배당금지급	(31,944,171,375)	(42,765,687,000)

자기주식의처분	(8,707,616,700)

유상증자	89,500,870,392

외화표시현금및현금성자산의 환율변동효과	197,611,745	247,094,310	176,628,622	402,640,285

현금및현금성자산의순증가(감소)	280,428,071,492	173,904,180,143	(156,506,215,961)	228,369,065

기초현금및현금성자산	182,298,788,180	338,805,004,141	338,805,004,141	338,576,635,076

기말현금및현금성자산	462,726,859,672	512,709,184,284	182,298,788,180	338,805,004,141