에스넷 사업보고서 (2019.12)
2. 연결재무제표

연결 재무상태표
제 21 기 2019.12.31 현재
제 20 기 2018.12.31 현재
제 19 기 2017.12.31 현재
(단위 : 원)

제 21 기	제 20 기	제 19 기

자산

Ⅰ.유동자산	144,760,704,254	123,405,950,959	125,392,484,953

(1)현금및현금성자산	46,157,628,456	44,754,672,093	20,521,138,415

(2)단기금융상품	78,695,196	138,807,787	30,217,476,053

(3)재고자산	25,305,889,690	11,055,271,087	14,287,524,168

(4)매출채권	49,627,106,129	47,320,556,223	41,601,884,921

(5)계약자산	6,586,451,504	3,041,750,995	0

(6)기타채권	3,107,011,620	4,073,892,690	1,905,485,926

(7)당기손익-공정가치 측정 지정 금융자산	0	2,269,606,607	3,495,612,931

(8)선급금	13,066,076,908	9,829,123,645	12,809,905,861

(9)리스채권	179,158,798	0	0

(10)당기법인세자산	228,598,225	325,973,790	173,721,986

(11)기타유동자산	424,060,169	596,296,042	379,734,692

(12)파생상품자산	27,559	0	0

Ⅱ.비유동자산	27,362,206,209	26,602,767,862	22,704,890,266

(1)장기금융상품	714,477,837	1,685,755,365	1,306,173,352

(2)관계기업에 대한 투자자산	0	0	726,218,658

(3)장기매출채권	575,613,905	1,129,509,199	0

(4)당기손익-공정가치 측정 금융자산	1,161,452,634	139,360,060	0

(5)기타포괄손익-공정가치 측정 금융자산	7,424,748,566	8,277,421,350	4,327,392,567

(6)유형자산	2,881,594,291	2,444,070,975	2,588,281,534

(7)사용권자산	1,562,940,532	0	0

(8)무형자산	6,992,677,382	7,542,617,371	8,719,048,851

(9)장기기타채권	3,819,803,329	3,742,546,395	3,324,257,725

(10)장기리스채권	156,535,360	0	0

(11)이연법인세자산	2,072,362,373	1,641,487,147	1,713,517,579

자산총계	172,122,910,463	150,008,718,821	148,097,375,219

부채

Ⅰ.유동부채	90,431,161,541	71,335,855,889	73,399,297,521

(1)단기차입금	8,001,970,313	2,628,660,228	1,475,977,452

(2)매입채무	48,970,955,750	36,451,875,440	42,478,338,443

(3)계약부채	8,316,737,043	1,404,407,036	0

(4)유동리스부채	1,103,516,210	0	0

(5)당기법인세부채	1,893,875,368	3,336,746,585	1,102,348,379

(6)기타채무	10,293,029,990	15,942,395,241	6,532,290,852

(7)선수금	10,359,578,350	10,953,621,520	21,125,101,052

(8)유동성장기차입금	39,134,400	39,134,400	39,134,400

(9)유동충당부채	1,391,293,112	562,069,214	628,610,029

(10)기타유동부채	823,231	16,946,225	17,496,914

(11)파생상품부채	60,247,774	0	0

Ⅱ.비유동부채	3,274,661,910	3,842,501,642	3,067,019,780

(1)장기차입금	0	39,134,400	78,268,800

(2)순확정급여부채	1,690,198,697	3,383,049,599	2,918,750,980

(3)비유동리스부채	735,911,427	0	0

(4)장기미지급비용	443,894,887	0

(5)임대보증금	70,000,000	70,000,000	70,000,000

(6)장기충당부채	0	15,660,744	0

(7)장기파생상품부채	334,656,899	334,656,899	0

부채총계	93,705,823,451	75,178,357,531	76,466,317,301

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	71,921,050,651	69,155,260,621	66,248,086,077

(1)자본금	8,037,607,500	8,037,607,500	8,037,607,500

(2)기타불입자본	38,502,960,739	39,937,460,520	39,740,851,251

(3)기타자본구성요소	(2,624,711,579)	(2,611,440,168)	(1,967,949,006)

(4)이익잉여금(결손금)	28,005,193,991	23,791,632,769	20,437,576,332

Ⅱ.비지배지분	6,496,036,361	5,675,100,669	5,382,971,841

자본총계	78,417,087,012	74,830,361,290	71,631,057,918

자본과부채총계	172,122,910,463	150,008,718,821	148,097,375,219

연결 포괄손익계산서
제 21 기 2019.01.01 부터 2019.12.31 까지
제 20 기 2018.01.01 부터 2018.12.31 까지
제 19 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

제 21 기	제 20 기	제 19 기

Ⅰ.수익(매출액)	316,779,315,557	270,809,011,804	213,417,888,581

Ⅱ.매출원가	276,982,388,691	234,148,469,552	187,090,067,918

Ⅲ.매출총이익	39,796,926,866	36,660,542,252	26,327,820,663

Ⅳ.판매비와관리비	31,966,706,412	27,664,728,435	21,757,775,311

Ⅴ.영업이익(손실)	7,830,220,454	8,995,813,817	4,570,045,352

Ⅵ.금융수익	3,127,889,930	3,279,033,970	2,680,383,342

Ⅶ.금융비용	1,790,809,094	5,136,697,947	2,729,089,054

Ⅷ.기타수익	314,546,252	353,496,256	159,044,737

Ⅸ.기타비용	505,086,501	494,828,832	1,880,219,017

Ⅹ.법인세비용차감전순이익(손실)	8,976,761,041	6,996,817,264	2,800,165,360

XI.법인세비용	2,032,385,201	3,260,242,231	1,019,491,417

XⅡ.계속영업이익(손실)	6,944,375,840	3,736,575,033	1,780,673,943

XⅢ.중단영업이익(손실)	0	0	0

XIV.당기순이익(손실)	6,944,375,840	3,736,575,033	1,780,673,943

XV.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	6,055,703,481	4,487,793,066	1,415,104,950

(2)비지배지분에 귀속되는 당기순이익(손실)	888,672,359	(751,218,033)	365,568,993

XVI.기타포괄손익	(417,344,237)	(484,753,567)	(595,589,602)

(1)당기손익으로 재분류되지 않는항목(세후기타포괄손익)	(268,813,532)	(437,662,148)	(399,894,052)

1.확정급여제도 재측정요소	(404,495,624)	(437,662,148)	(405,081,897)

2.기타포괄-공정가치 측정 금융자산 평가손익	135,682,092	0	5,187,845

(2)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	(148,530,705)	(47,091,419)	(195,695,550)

1.해외사업장환산외환차이(세후기타포괄손익)	(148,530,705)	(47,091,419)	(195,695,550)

XVII.총포괄손익	6,527,031,603	3,251,821,466	1,185,084,341

XVIII.총 포괄손익의 귀속

(1)총 포괄손익, 지배기업의 소유주에게 귀속되는 지분	5,706,095,911	4,045,046,466	780,760,483

(2)총 포괄손익, 비지배지분	820,935,692	(793,225,000)	404,323,858

XIX.주당이익

(1)기본주당이익(손실) (단위 : 원)	408	300	94

(2)희석주당이익(손실) (단위 : 원)	408	300	94

연결 자본변동표
제 21 기 2019.01.01 부터 2019.12.31 까지
제 20 기 2018.01.01 부터 2018.12.31 까지
제 19 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	기타불입자본	기타자본구성요소	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

주식발행초과금	자기주식	자기주식처분손실	주식매입선택권	종속기업 지분의추가취득발생차이	기타불입자본 합계	기타포괄손익-공정가치측정금융자산평가손익	매도가능금융자산평가손익	지분법자본변동	해외사업환산차이	기타자본구성요소 합계

2017.01.01 (Ⅰ.기초자본)	8,037,607,500	45,745,375,426	(2,970,416,766)	(2,768,826,800)	0	(143,007,814)	39,863,124,046	0	(45,390,484)	(1,650,926,255)	(82,010,324)	(1,778,327,063)	19,467,193,906	65,589,598,389	5,065,640,983	70,655,239,372

Ⅱ.회계정책변경에 따른 증가(감소)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0

Ⅲ.주식배당	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(86,993,000)	(86,993,000)

Ⅳ.당기순이익(손실)	0	0	0	0	0	0	0	0	0	0	0	0	1,415,104,950	1,415,104,950	365,568,993	1,780,673,943

Ⅴ.기타포괄손익-공정가치측정금융자산평가손익	0	0	0	0	0	0	0	0	4,389,001	0	0	4,389,001	0	4,389,001	798,844	5,187,845

Ⅵ.확정급여제도의재측정요소	0	0	0	0	0	0	0	0	0	0	0	0	(444,722,524)	(444,722,524)	(39,640,627)	(405,081,897)

Ⅶ.종속회사주식의 취득	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0

Ⅷ.자기주식취득	0	0	(122,272,795)	0	0	0	(122,272,795)	0	0	0	0	0	0	(122,272,795)	(122,272,795)

Ⅸ.자기주식처분	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0

Ⅹ.주식보상비용	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0

XI.해외사업환산차이	0	0	0	0	0	0	0	0	0	0	(194,010,944)	(194,010,944)	0	(194,010,944)	(1,684,606)	(195,695,550)

2017.12.31 (XⅡ.기말자본)	8,037,607,500	45,745,375,426	(3,092,689,561)	(2,768,826,800)	0	(143,007,814)	39,740,851,251	0	(41,001,483)	(1,650,926,255)	(276,021,268)	(1,967,949,006)	20,437,576,332	66,248,086,077	5,382,971,841	71,631,057,918

2018.01.01 (Ⅰ.기초자본)	8,037,607,500	45,745,375,426	(3,092,689,561)	(2,768,826,800)	0	(143,007,814)	39,740,851,251	0	(41,001,483)	(1,650,926,255)	(276,021,268)	(1,967,949,006)	20,437,576,332	66,248,086,077	5,382,971,841	71,631,057,918

Ⅱ.회계정책변경에 따른 증가(감소)	0	0	0	0	0	0	0	111,104,097	41,001,483	0	0	152,105,580	(585,945,841)	(433,840,261)	(433,840,261)

Ⅲ.주식배당	0	0	0	0	0	0	0	0	0	0	0	0	(748,535,350)	(748,535,350)	(65,244,750)	(813,780,100)

Ⅳ.당기순이익(손실)	0	0	0	0	0	0	0	0	0	0	0	0	4,487,793,066	4,487,793,066	751,218,033	3,736,575,033

Ⅴ.기타포괄손익-공정가치측정금융자산평가손익	0	0	0	0	0	0	0	(752,020,762)	0	0	0	(752,020,762)	0	(752,020,762)	945,205	(751,075,557)

Ⅵ.확정급여제도의재측정요소	0	0	0	0	0	0	0	0	0	0	0	0	200,744,562	200,744,562	39,436,733	161,307,829

Ⅶ.종속회사주식의 취득	0	0	0	0	0	(27,160,012)	(27,160,012)	0	0	0	0	0	0	(27,160,012)	1,150,598,578	1,123,438,566

Ⅷ.자기주식취득	0	0	(696,661,165)	0	0	0	(696,661,165)	0	0	0	0	0	0	(696,661,165)	0	(696,661,165)

Ⅸ.자기주식처분	0	0	681,799,893	238,630,553	0	0	920,430,446	0	0	0	0	0	0	920,430,446	0	920,430,446

Ⅹ.주식보상비용	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0

XI.해외사업환산차이	0	0	0	0	0	0	0	0	0	0	(43,575,980)	(43,575,980)	0	(43,575,980)	(3,515,439)	(47,091,419)

2018.12.31 (XⅡ.기말자본)	8,037,607,500	45,745,375,426	(3,107,550,833)	(2,530,196,247)	0	(170,167,826)	39,937,460,520	(640,916,665)	0	(1,650,926,255)	(319,597,248)	(2,611,440,168)	23,791,632,769	69,155,260,621	5,675,100,669	74,830,361,290

2019.01.01 (Ⅰ.기초자본)	8,037,607,500	45,745,375,426	(3,107,550,833)	(2,530,196,247)	(170,167,826)	39,937,460,520	(640,916,665)	0	(1,650,926,255)	(319,597,248)	(2,611,440,168)	23,791,632,769	69,155,260,621	5,675,100,669	74,830,361,290

Ⅱ.회계정책변경에 따른 증가(감소)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0

Ⅲ.주식배당	0	0	0	0	0	0	0	0	0	0	0	0	(1,505,806,100)	(1,505,806,100)	0	(1,505,806,100)

Ⅳ.당기순이익(손실)	0	0	0	0	0	0	0	0	0	0	0	0	6,055,703,481	6,055,703,481	888,672,359	6,944,375,840

Ⅴ.기타포괄손익-공정가치측정금융자산평가손익	0	0	0	0	0	0	0	98,101,196	0	0	0	98,101,196	0	98,101,196	37,580,896	135,682,092

Ⅵ.확정급여제도의재측정요소	0	0	0	0	0	0	0	0	0	0	0	0	(336,336,159)	(336,336,159)	(68,159,465)	(404,495,624)

Ⅶ.종속회사주식의 취득	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0

Ⅷ.자기주식취득	0	0	(1,546,376,460)	0	0	0	(1,546,376,460)	0	0	0	0	0	0	(1,546,376,460)	0	(1,546,376,460)

Ⅸ.자기주식처분	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0

Ⅹ.주식보상비용	0	0	0	0	111,876,679	0	111,876,679	0	0	0	0	0	0	111,876,679	0	111,876,679

XI.해외사업환산차이	0	0	0	0	0	0	0	0	0	0	(111,372,607)	(111,372,607)	0	(111,372,607)	(37,158,098)	(148,530,705)

2019.12.31 (XⅡ.기말자본)	8,037,607,500	45,745,375,426	(4,653,927,293)	(2,530,196,247)	111,876,679	(170,167,826)	38,502,960,739	(542,815,469)	0	(1,650,926,255)	(430,969,855)	(2,624,711,579)	28,005,193,991	71,921,050,651	6,496,036,361	78,417,087,012

연결 현금흐름표
제 21 기 2019.01.01 부터 2019.12.31 까지
제 20 기 2018.01.01 부터 2018.12.31 까지
제 19 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

제 21 기	제 20 기	제 19 기

Ⅰ.영업활동현금흐름	(2,936,624,222)	1,113,648,094	3,795,213,639

(1)당기순이익(손실)	6,944,375,840	3,736,575,033	1,780,673,943

(2)당기순이익조정을 위한 가감	6,879,425,491	12,287,024,186	5,450,102,262

(3)영업활동으로인한자산ㆍ부채의변동	(13,464,933,705)	(14,897,975,811)	(3,743,923,889)

(4)이자수취(영업)	487,816,408	681,528,570	1,324,005,664

(5)배당금수취(영업)	11,100,000	12,900,000	16,355,000

(6)이자지급(영업)	(64,916,846)	339,634,036	(503,153,455)

(7)법인세납부(환급)	(3,729,491,410)	(1,046,037,920)	(528,845,886)

Ⅱ.투자활동현금흐름	3,314,569,615	23,456,501,122	3,130,728,602

(1)단기금융상품의 취득	(15,212,412)	(5,851,692,406)	(34,339,748,848)

(2)단기금융상품의 처분	75,325,003	35,930,360,672	45,598,410,199

(3)장기금융상품의 취득	(191,398,632)	(382,582,013)	(791,762,719)

(4)장기금융상품의 처분	1,221,607,436	3,000,000	0

(5)당기손익인식금융자산의 취득	(1,454,866,928)	(600,000,000)	0

(6)당기손익인식금융자산의 처분	4,131,376,460	0	0

(7)기타포괄-공정가치 측정 금융자산의 처분	758,210,300	500,000,000	650,000,000

(8)기타포괄-공정가치 측정 금융자산의 취득	(292,199,546)	(4,901,506,500)	(437,202,600)

(9)단기대여금및수취채권의 처분	450,500,663	2,460,654,200	536,592,073

(10)단기대여금및수취채권의 취득	(1,050,000,000)	(2,168,100,000)	(86,000,000)

(11)장기대여금및수취채권의 처분	345,516,678	203,574,814	788,107,053

(12)장기대여금및수취채권의 취득	(255,997,721)	(694,136,292)	(718,397,282)

(13)금융리스채권의 감소	210,487,071	0	0

(14)유형자산의 취득	(726,227,167)	(456,926,610)	(998,230,233)

(15)유형자산의 처분	146,069,130	24,545,455	41,805,114

(16)무형자산의 취득	(38,620,720)	(309,900,000)	(1,345,879,655)

(17)종속기업에 대한 투자자산의 취득	0	(300,790,198)	0

(18)관계기업에 대한 투자자산의 취득	0	0	(5,766,964,500)

Ⅲ.재무활동현금흐름	1,111,250,401	(834,999,266)	347,964,675

(1)주식의 발행	0	840,420,000	0

(2)단기차입금의 증가	15,500,000,000	214,643,600	5,183,393,000

(3)단기차입금의 상환	(10,126,689,915)	(1,367,326,376)	(4,588,654,988)

(4)유동성장기차입금의 상환	(39,134,400)	0	(39,134,400)

(5)자기주식의 취득	(1,546,376,460)	(696,661,165)	(122,272,795)

(6)자기주식의 처분	0	987,736,500	0

(7)금융리스부채의 감소	(1,170,742,724)	0	0

(8)배당금지급	(1,505,806,100)	(813,811,825)	(85,366,142)

Ⅳ.현금및현금성자산에 대한 환율변동효과	(86,239,431)	498,383,728	(445,784,049)

Ⅴ.현금및현금성자산의순증가(감소)	1,402,956,363	24,233,533,678	6,828,122,867

Ⅵ.기초현금및현금성자산	44,754,672,093	20,521,138,415	13,693,015,548

Ⅶ.기말현금및현금성자산	46,157,628,456	44,754,672,093	20,521,138,415