에스넷 사업보고서 (2019.12)
4. 재무제표

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	98,881,583,530	84,268,998,741	91,435,125,686

(1)현금및현금성자산	25,688,029,639	29,251,870,432	7,176,248,375

(2)단기금융상품	67,152,780	127,391,624	25,206,155,673

(3)재고자산	23,164,847,479	8,559,280,232	10,866,675,502

(4)매출채권	30,138,528,168	30,637,039,661	26,990,078,908

(5)계약자산	4,906,425,795	2,128,732,445	0

(6)기타채권	7,082,316,972	9,308,111,324	9,833,883,760

(7)선급금	7,589,904,190	4,170,391,956	11,251,919,280

(8)리스채권	180,950,079	0	0

(9)기타유동자산	63,400,869	86,181,067	110,164,188

(10)파생상품자산	27,559	0	0

Ⅱ.비유동자산	26,851,165,464	25,760,228,817	21,151,677,484

(1)장기금융상품	135,274,265	1,276,717,903	1,067,995,700

(2)당기손익-공정가치 측정 금융자산	1,106,500,000	722,091,153	0

(3)기타포괄손익-공정가치 측정 금융자산	6,425,043,076	6,224,944,720	2,446,507,148

(4)종속기업투자	11,965,820,336	11,965,820,336	11,896,197,826

(5)유형자산	1,280,428,774	1,244,111,512	1,464,283,785

(6)사용권자산	1,145,957,249	0	0

(7)무형자산	1,436,805,870	1,407,377,670	1,409,205,670

(8)장기기타채권	1,677,041,868	1,425,773,961	1,489,881,561

(9)장기리스채권	157,143,775	0	0

(10)이연법인세자산	1,521,150,251	1,493,391,562	1,377,605,794

자산총계	125,732,748,994	110,029,227,558	112,586,803,170

부채

Ⅰ.유동부채	58,102,370,047	41,516,027,055	49,772,122,255

(1)단기차입금	5,761,970,313	2,366,660,228	1,895,264,052

(2)매입채무	31,671,110,292	23,745,256,025	25,616,041,671

(3)계약부채	2,554,394,373	157,923,057	0

(4)유동리스부채	861,241,756	0	0

(5)당기법인세부채	443,897,898	2,343,962,980	540,110,102

(6)기타채무	5,389,522,700	6,293,002,826	3,406,362,630

(7)선수금	10,126,711,723	6,184,308,020	17,776,554,330

(8)유동성장기부채	39,134,400	39,134,400	39,134,400

(9)유동충당부채	1,194,138,818	385,779,519	498,655,070

(10)파생상품부채	60,247,774	0	0

Ⅱ.비유동부채	1,479,277,111	2,076,924,083	2,986,092,852

(1)장기차입금	0	39,134,400	78,268,800

(2)순확정급여부채	625,779,149	1,967,789,683	2,837,824,052

(3)기타비유동부채	198,642,389

(4)비유동리스부채	584,855,573	0	0

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

부채총계	59,581,647,158	43,592,951,138	52,758,215,107

자본

Ⅰ.자본금	8,037,607,500	8,037,607,500	8,037,607,500

Ⅱ.기타불입자본	38,673,128,565	40,107,628,346	39,883,859,065

Ⅲ.기타자본구성요소	(2,313,806,595)	(2,319,811,503)	(1,717,579,950)

Ⅳ.이익잉여금(결손금)	21,754,172,366	20,610,852,077	13,624,701,448

자본총계	66,151,101,836	66,436,276,420	59,828,588,063

자본과부채총계	125,732,748,994	110,029,227,558	112,586,803,170

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)	176,442,662,986	165,493,986,146	121,733,922,462

Ⅱ.매출원가	155,043,519,874	142,534,718,315	109,039,735,101

Ⅲ.매출총이익	21,399,143,112	22,959,267,831	12,694,187,361

Ⅳ.판매비와관리비	18,067,624,658	13,706,125,609	10,418,070,802

Ⅴ.영업이익(손실)	3,331,518,454	9,253,142,222	2,276,116,559

Ⅵ.금융수익	2,041,510,125	2,210,677,130	2,447,556,244

Ⅶ.금융비용	1,416,720,776	802,091,502	2,570,478,366

Ⅷ.기타수익	223,819,802	105,711,437	56,042,539

Ⅸ.기타비용	62,378,615	254,047,818	807,125,888

Ⅹ.법인세비용차감전순이익(손실)	4,117,748,990	10,513,391,469	1,402,111,088

XI.법인세비용	1,216,355,671	2,495,164,179	413,603,819

XⅡ.계속영업이익(손실)	2,901,393,319	8,018,227,290	988,507,269

XⅢ.중단영업이익(손실)	0	0	0

XIV.당기순이익(손실)	2,901,393,319	8,018,227,290	988,507,269

XV.기타포괄손익	(246,262,022)	(299,827,023)	(512,529,187)

(1)당기손익으로 재분류되지 않는항목(세후기타포괄손익)	(252,266,930)	302,404,530	(514,960,402)

1.확정급여제도 재측정요소	(252,266,930)	302,404,530	(514,960,402)

2.기타포괄손익-공정가치 측정 금융자산평가손익	0	0	0

(2)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	6,004,908	(602,231,553)	2,431,215

XVI.총포괄손익	2,655,131,297	7,718,400,267	475,978,082

XVII.주당이익

(1)기본주당이익(손실) (단위 : 원)	195	536	66

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

자본금	기타불입자본	기타자본구성요소	이익잉여금	자본 합계

주식발행초과금	자기주식	자기주식처분손실	주식선택권	기타불입자본 합계	기타포괄손익-공정가치측정금융자산평가손익	매도가능금융자산평가손익	지분법자본변동	기타자본구성요소 합계

2017.01.01 (Ⅰ.기초자본)	8,037,607,500	45,745,375,426	(2,970,416,766)	(2,768,826,800)	0	40,006,131,860	0	(69,529,648)	(1,650,926,255)	(1,720,455,903)	13,151,154,581	59,474,882,776

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

Ⅲ.배당금지급	0	0	0	0	0	0	0	0	0	0	0	0

Ⅳ.자기주식 거래로 인한 증감	0	0	(122,272,795)	0	0	(122,272,795)	0	0	0	0	0	(122,272,795)

Ⅴ.주식기준보상거래	0	0	0	0	0	0	0	0	0	0	0	0

Ⅵ.당기순이익(손실)	0	0	0	0	0	0	0	0	0	0	988,507,269	988,507,269

Ⅶ.기타포괄손익-공정가치측정금융자산평가손익	0	0	0	0	0	0	0	2,431,215	0	2,431,215	0	2,431,215

Ⅷ.확정급여제도의재측정요소	0	0	0	0	0	0	0	0	0	0	(514,960,402)	(514,960,402)

2017.12.31 (Ⅸ.기말자본)	8,037,607,500	45,745,375,426	(3,092,689,561)	(2,768,826,800)	0	39,883,859,065	0	(66,653,695)	(1,650,926,255)	(1,717,579,950)	13,624,701,448	59,828,588,063

2018.01.01 (Ⅰ.기초자본)	8,037,607,500	45,745,375,426	(3,092,689,561)	(2,768,826,800)	0	39,883,859,065	0	(66,653,695)	(1,650,926,255)	(1,717,579,950)	13,624,701,448	59,828,588,063

Ⅱ.회계정책변경에 따른 증가(감소)	0	0	0	0	0	0	85,451,885	66,653,695	0	152,105,580	(585,945,841)	(433,840,261)

Ⅲ.배당금지급	0	0	0	0	0	0	0	0	0	0	(748,535,350)	(748,535,350)

Ⅳ.자기주식 거래로 인한 증감	0	0	(14,861,272)	238,630,553	0	223,769,281	0	0	0	0	0	223,769,281

Ⅴ.주식기준보상거래	0	0	0	0	0	0	0	0	0	0	0	0

Ⅵ.당기순이익(손실)	0	0	0	0	0	0	0	0	0	0	8,018,227,290	8,018,227,290

Ⅶ.기타포괄손익-공정가치측정금융자산평가손익	0	0	0	0	0	0	(754,337,133)	0	0	(754,337,133)	0	(754,337,133)

Ⅷ.확정급여제도의재측정요소	0	0	0	0	0	0	0	0	0	0	302,404,530	302,404,530

2018.12.31 (Ⅸ.기말자본)	8,037,607,500	45,745,375,426	(3,107,550,833)	(2,530,196,247)	0	40,107,628,346	(668,885,248)	0	(1,650,926,255)	(2,319,811,503)	20,610,852,077	66,436,276,420

2019.01.01 (Ⅰ.기초자본)	8,037,607,500	45,745,375,426	(3,107,550,833)	(2,530,196,247)	0	40,107,628,346	(668,885,248)	0	(1,650,926,255)	(2,319,811,503)	20,610,852,077	66,436,276,420

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

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

Ⅳ.자기주식 거래로 인한 증감	0	0	(1,546,376,460)	0	0	(1,546,376,460)	0	0	0	0	0	(1,546,376,460)

Ⅴ.주식기준보상거래	0	0	0	0	111,876,679	111,876,679	0	0	0	0	0	111,876,679

Ⅵ.당기순이익(손실)	0	0	0	0	0	0	0	0	0	0	2,901,393,319	2,901,393,319

Ⅶ.기타포괄손익-공정가치측정금융자산평가손익	0	0	0	0	0	0	6,004,908	0	0	6,004,908	0	6,004,908

Ⅷ.확정급여제도의재측정요소	0	0	0	0	0	0	0	0	0	0	(252,266,930)	(252,266,930)

2019.12.31 (Ⅸ.기말자본)	8,037,607,500	45,745,375,426	(4,653,927,293)	(2,530,196,247)	111,876,679	38,673,128,565	(662,880,340)	0	(1,650,926,255)	(2,313,806,595)	21,754,172,366	66,151,101,836

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	(6,150,641,233)	2,857,408,199	626,386,889

(1)당기순이익(손실)	2,901,393,319	8,018,227,290	988,507,269

(2)당기순이익조정을 위한 가감	4,363,561,203	3,176,379,533	1,850,862,957

(3)영업활동으로인한자산ㆍ부채의변동	(10,841,272,672)	(8,403,014,220)	(3,043,129,727)

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

(5)이자수취(영업)	577,855,309	769,228,880	871,212,016

(6)이자지급(영업)	(57,002,509)	(52,583,476)	(70,212,799)

(7)법인세납부(환급)	(3,106,275,883)	(663,729,808)	12,792,173

Ⅱ.투자활동현금흐름	3,059,547,973	19,392,341,450	(2,867,669,458)

(1)단기금융상품의 취득	(3,669,996)	(4,440,276,243)	(1,741,224,870)

(2)단기금융상품의 처분	63,908,840	29,519,040,292	0

(3)장기금융상품의 취득	(21,232,522)	(211,722,203)	(615,829,044)

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

(5)당기손익-공정가치 측정 금융자산의 취득	(400,000,000)	0	0

(6)기타포괄-공정가치 측정 금융자산의 취득	(175,008,603)	(5,400,000,000)	0

(7)기타포괄-공정가치 측정 금융자산의 처분	0	0	400,000,000

(8)종속기업에 대한 투자자산의 취득	0	(338,970,000)	0

(9)단기대여금및수취채권의 취득	(3,186,585,000)	(4,280,880,000)	(4,263,982,215)

(10)단기대여금및수취채권의 처분	6,001,432,777	4,777,969,625	4,147,610,073

(11)유형자산의 취득	(606,135,264)	(321,650,460)	(736,937,137)

(12)유형자산의 처분	95,454,545	13,181,818	34,005,114

(13)무형자산의 취득	(7,920,000)	0	(8,040,000)

(14)장기대여금및수취채권의 취득	(174,108,240)	(56,106,840)	(442,026,840)

(15)장기대여금및수취채권의 처분	56,020,000	128,755,461	358,755,461

(16)금융리스채권의 감소	195,784,000	0	0

Ⅲ.재무활동현금흐름	(460,276,385)	(25,198,239)	852,617,817

(1)단기차입금의 증가	11,500,000,000	5,650,000,001	5,650,000,000

(2)단기차입금의 상환	(8,104,689,915)	(5,178,603,825)	(4,635,974,988)

(3)유동성장기차입금의상환	(39,134,400)	(39,134,400)	(39,134,400)

(4)배당금지급	(1,505,806,100)	(748,535,350)	0

(5)자기주식의 처분	0	987,736,500	0

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

(7)리스부채의 감소	(764,269,510)	0	0

Ⅳ.현금및현금성자산에 대한 환율변동효과	(12,471,148)	(148,929,353)	19,311,844

Ⅴ.현금및현금성자산의순증가(감소)	(3,563,840,793)	22,075,622,057	(1,369,352,908)

Ⅵ.기초현금및현금성자산	29,251,870,432	7,176,248,375	8,545,601,283

Ⅶ.기말현금및현금성자산	25,688,029,639	29,251,870,432	7,176,248,375