이글벳 사업보고서 (2022.12)
4. 재무제표

재무상태표
제 39 기 2022.12.31 현재
제 38 기 2021.12.31 현재
제 37 기 2020.12.31 현재
(단위 : 원)

제 39 기	제 38 기	제 37 기

자산

Ⅰ.유동자산	26,242,417,686	26,715,777,430	23,200,480,956

(1)현금및현금성자산 (주3,4,6,7,20)	1,724,775,573	2,310,131,717	5,279,208,609

(2)단기금융상품 (주3,4,6)	345,563,800	98,450,000	141,850,000

(3)매출채권 및 기타유동채권	9,199,377,823	8,778,389,753	9,494,581,665

1.매출채권 (주3,4,6,12,20,29)	11,519,085,906	9,886,968,589	10,165,439,470

대손충당금 (주3,12)	(3,604,275,761)	(2,976,930,689)	(2,219,301,970)

2.단기미수금 (주4,6,12)	1,017,701,050	870,596,702	702,839,084

대손충당금 (주3,12)	(553,402,547)	(414,071,252)	(417,011,257)

3.단기미수수익 (주4,6,12)	182,011,554	161,448,092	122,296,383

대손충당금	(180,884,637)	(161,118,342)	0

4.단기선급금 (주12)	639,377,181	1,180,119,353	801,498,757

대손충당금 (주3,12)	(1,777,249)	(1,777,249)	(1,777,249)

5.단기선급비용	46,512,907	38,805,330	43,620,044

6.단기대여금	0	0	127,595,980

7.유동계약자산	135,029,419	194,349,219	169,382,423

(4)재고자산 (주3,13,14,30)	11,653,781,832	9,111,400,002	7,639,287,746

1.상품	3,411,512,908	2,174,356,082	2,311,474,023

평가충당금	(9,969,300)	(12,542,767)	0

2.제품	1,401,521,521	1,545,060,112	1,502,824,858

평가충당금	(17,460,490)	(59,839,378)	0

3.원재료	2,318,199,748	2,497,113,843	1,825,056,959

평가충당금	(19,715,297)	(77,546,539)	(24,887,995)

4.부재료	307,614,765	382,756,454	254,125,345

평가충당금	(31,478,812)	(43,177,866)	(23,734,913)

5.미착품	3,536,120,506	2,356,375,722	1,281,228,599

6.재공품	461,622,249	105,990,562	102,310,067

7.저장품	295,814,034	242,853,777	410,890,803

(5)기타유동금융자산	3,318,918,658	6,417,405,958	645,552,936

1.유동 당기손익-공정가치 의무 측정 금융자산 (주4,6,9)	3,318,918,658	6,417,405,958	645,552,936

Ⅱ.비유동자산	28,624,023,989	25,885,165,752	25,207,910,351

(1)장기금융상품 (주3,4,6,7)	3,000,000	165,163,800	160,659,250

(2)장기매출채권 및 기타비유동채권	3,388,930,309	1,105,664,483	1,144,498,439

1.장기보증금자산 (주4,6,12,29)	2,590,103,700	30,103,700	27,953,700

2.장기대여금 (주4,6,12,20,29)	657,728,700	947,214,500	739,840,000

대손충당금	(490,360,610)	(506,744,342)	0

3.장기임차보증금 (주4,6,12,29)	631,458,519	635,090,625	376,704,739

(3)관계기업투자자산 (주11,24)	573,343,783	484,642,619	357,512,542

(4)유형자산 (주3,14,28)	19,482,482,311	19,062,194,467	19,663,183,575

1.토지	1,632,587,553	1,632,587,553	1,632,587,553

2.건물	17,106,204,580	17,106,204,580	17,101,022,761

감가상각누계액	(4,464,436,488)	(4,036,781,379)	(3,609,126,270)

3.구축물	686,493,147	686,493,147	613,363,147

감가상각누계액	(293,647,818)	(263,591,553)	(233,535,288)

4.기계장치	8,600,681,210	8,263,881,210	8,133,036,210

감가상각누계액	(8,148,456,034)	(7,890,620,297)	(7,527,310,204)

5.차량운반구	156,399,463	176,032,184	176,032,184

감가상각누계액	(118,709,213)	(160,708,197)	(149,680,604)

6.사무용비품	1,765,104,876	1,752,916,167	1,710,433,913

감가상각누계액	(1,407,575,153)	(1,263,345,600)	(1,115,353,963)

7.건설중인자산	2,445,953,790	2,445,953,790	2,438,868,090

8.사용권자산 (주18)	1,521,882,398	613,172,862	492,846,046

(5)영업권 이외의 무형자산 (주3,15)	295,628,984	291,641,332	259,668,683

1.저작권, 특허권, 기타 산업재산권, 용역운영권	9,596,463	7,507,906	9,606,462

2.상표권	119,034	203,058	287,082

3.전신전화가입권	1,000,000	1,000,000	1,000,000

4.기타무형자산	284,913,487	282,930,368	248,775,139

(6)투자부동산 (주3,14)	2,721,714,365	2,768,928,711	2,816,143,057

(7)기타비유동금융자산	1,032,770,000	977,120,000	10,400,000

1.비유동 당기손익-공정가치 측정 지정 금융자산 (주2,4,6,10)	1,032,770,000	977,120,000	10,400,000

(8)기타비유동자산	0	0	73,130,000

(9)이연법인세자산 (주3,26)	1,126,154,237	1,029,810,340	722,714,805

자산총계	54,866,441,675	52,600,943,182	48,408,391,307

부채

Ⅰ.유동부채	8,206,610,690	8,328,063,086	6,456,254,498

(1)매입채무 및 기타유동채무	7,433,418,840	6,813,180,324	5,162,704,150

1.단기매입채무 (주3,4,6,16,20,26)	2,918,588,844	3,185,139,464	1,576,034,828

2.단기미지급금 (주4,6,16,29)	684,576,974	760,396,878	897,212,416

3.단기미지급비용 (주4,6,16)	165,480,412	137,130,777	155,901,369

4.단기임대보증금 (주4,6,16,29)	260,966,194	270,563,470	203,222,292

5.단기예수금 (주16)	87,778,090	93,355,640	83,615,770

6.단기선수금	48,223,963	180,286,260	6,838,224

7.단기차입금 (주3,4,6,14,17,28)	1,000,000,000	1,013,396,150	1,280,000,000

8.유동성장기차입금 (주3,4,6,14,17,28)	2,000,000,000	1,000,000,000	674,540,000

9.유동성금융리스부채 (주4,17,18)	267,804,363	172,911,685	285,339,251

(2)미지급법인세 (주26)	232,441,915	788,518,715	532,352,689

(3)유동충당부채	540,749,935	726,364,047	761,197,659

1.유동반품충당부채	345,771,411	495,650,266	520,908,002

2.유동계약부채	186,374,417	229,585,747	237,806,327

3.마일리지충당부채	8,604,107	1,128,034	2,483,330

Ⅱ.비유동부채	3,705,550,811	3,443,298,197	4,216,755,368

(1)장기매입채무 및 기타비유동채무	3,684,948,159	3,443,298,197	4,216,755,368

1.비유동리스부채 (주4,17,18)	1,224,948,159	443,298,197	193,135,368

2.장기차입금 (주3,4,6,14,17,28)	2,460,000,000	3,000,000,000	4,023,620,000

(2)비유동충당부채	20,602,652	0	0

1.장기 사후처리, 복구, 정화 비용을 위한 충당부채	20,602,652	0	0

부채총계	11,912,161,501	11,771,361,283	10,673,009,866

자본

Ⅰ.자본금 (주1,3,21)	6,320,941,500	6,320,941,500	6,320,941,500

(1)보통주자본금	6,320,941,500	6,320,941,500	6,320,941,500

Ⅱ.자본잉여금	19,072,672,960	19,026,257,120	19,026,257,120

(1)주식발행초과금	19,013,873,983	19,013,873,983	19,013,873,983

(2)기타자본잉여금 (주3,14,24)	58,798,977	12,383,137	12,383,137

Ⅲ.기타자본구성요소	(2,096,557,690)	(2,096,557,690)	(2,096,557,690)

(1)자기주식 (주3,24)	(2,096,557,690)	(2,096,557,690)	(2,096,557,690)

Ⅳ.기타포괄손익누계액	(14,946,640)	(63,579,587)	(10,941,742)

(1)지분법자본변동 (주11,24)	(14,946,640)	(63,579,587)	(10,941,742)

Ⅴ.이익잉여금(결손금) (주14,22)	19,672,170,044	17,642,520,556	14,495,682,253

(1)이익준비금	1,477,000,000	1,415,000,000	1,365,000,000

(2)임의적립금	731,284,631	731,284,631	731,284,631

(3)미처분이익잉여금(미처리결손금)	17,463,885,413	15,496,235,925	12,399,397,622

자본총계	42,954,280,174	40,829,581,899	37,735,381,441

자본과부채총계	54,866,441,675	52,600,943,182	48,408,391,307

포괄손익계산서
제 39 기 2022.01.01 부터 2022.12.31 까지
제 38 기 2021.01.01 부터 2021.12.31 까지
제 37 기 2020.01.01 부터 2020.12.31 까지
(단위 : 원)

제 39 기	제 38 기	제 37 기

Ⅰ.수익(매출액) (주5,29,30)	43,539,693,973	40,436,845,316	40,356,576,951

(1)재화의 판매로 인한 수익(매출액)	42,964,137,906	40,007,427,168	39,932,795,417

1.제품매출액	15,701,614,752	13,551,869,996	16,039,383,161

2.상품매출액	27,262,523,154	26,455,557,172	23,893,412,256

(2)용역의 제공으로 인한 수익(매출액)	575,556,067	429,418,148	423,781,534

1.용역매출액	234,198,221	101,263,070	100,996,468

2.임대수익	341,357,846	328,155,078	322,785,066

Ⅱ.매출원가 (주3,23,29,30)	28,721,401,882	26,103,331,662	28,175,033,476

(1)재화의 판매로 인한 수익(매출액)에 대한 매출원가	28,405,173,817	25,920,479,639	28,003,221,102

1.제품매출원가	10,261,459,565	9,982,290,815	12,910,318,271

2.상품매출원가	18,143,714,252	15,938,188,824	15,092,902,831

(2)용역의 제공으로 인한 수익(매출액)에 대한 매출원가	316,228,065	182,852,023	171,812,374

1.용역매출원가	234,198,221	101,263,070	100,996,468

2.임대매출원가/임대수익원가	82,029,844	81,588,953	70,815,906

Ⅲ.매출총이익	14,818,292,091	14,333,513,654	12,181,543,475

Ⅳ.판매비와관리비	11,263,135,241	10,140,194,745	8,658,555,944

(1)급여 (주23,29)	3,796,883,714	3,501,905,388	3,378,583,086

(2)퇴직급여 (주19,23,30)	319,954,157	256,950,247	247,465,887

(3)복리후생비	753,517,623	623,268,932	577,385,067

(4)임차료	221,370,180	12,164,820	12,534,110

(5)접대비	105,337,283	93,850,350	78,477,090

(6)감가상각비 (주14)	437,223,806	556,626,697	444,946,736

(7)세금과공과	112,606,440	18,828,800	15,068,770

(8)광고선전비	382,528,852	381,665,545	364,671,741

(9)대손상각비(대손충당금환입) (주12)	627,388,618	843,883,339	626,216,189

(10)여비교통비	91,432,803	51,018,633	41,699,648

(11)통신비	50,584,883	36,886,467	40,510,779

(12)수도광열비	22,987,155	20,720,673	20,260,051

(13)보험료	21,971,708	23,568,745	29,463,100

(14)판매촉진비	295,209,470	289,157,050	237,984,633

(15)운반비	391,288,463	385,583,080	378,378,542

(16)포장비	403,771,563	666,449,986	322,869,098

(17)도서인쇄비	4,131,770	6,319,810	3,313,240

(18)지급수수료	903,420,332	606,160,730	794,886,462

(19)판매수수료	962,366,040	772,273,833	0

(20)경상개발비 (주15)	127,337,103	139,559,634	128,790,322

(21)수출제비용	94,353,851	71,796,360	81,031,301

(22)수선비	4,892,000	3,916,300	5,056,000

(23)전산유지비	5,724,000	5,372,562	5,566,296

(24)소모품비	147,037,410	107,372,635	74,210,048

(25)차량유지비	107,503,681	102,911,647	100,798,533

(26)교육훈련비	5,708,000	2,828,495	1,264,000

(27)무형자산상각비 (주15)	38,599,912	35,055,651	43,423,539

(28)견본품비	769,324,474	524,098,336	603,701,676

(29)주식보상비용(환입)	58,679,950	0	0

Ⅴ.영업이익(손실)	3,555,156,850	4,193,318,909	3,522,987,531

Ⅵ.기타이익	943,575,649	931,642,978	559,713,285

(1)수입수수료	60,016,859	60,018,000	60,026,500

(2)외환차익	468,288,975	274,382,207	230,060,364

(3)외화환산이익 (주4,6,20)	281,719,272	352,274,108	2,245,636

(4)기타대손충당금환입	0

(5)유형자산처분이익	16,834,919	0	13,832,084

(6)당기손익인식금융자산처분이익 (주4)	0	15,985,687	0

(7)당기손익인식금융자산평가이익 (주4)	22,370,000	4,612,823	9,620,000

(8)지분법이익	26,351,232	194,614,494	75,615,660

(9)정부보조금으로 인한 이익/보조금수익	11,304,800	59,400	59,400

(10)전기오류수정이익	0	0	159,810,656

(11)잡이익	56,689,592	29,696,259	8,442,985

Ⅶ.기타손실	1,011,576,565	1,210,600,199	1,059,997,642

(1)외환차손	395,265,610	257,231,602	245,874,268

(2)외화환산손실 (주4,6,20)	81,211,150	7,717,920	466,623,209

(3)매출채권처분손실 (주6)	0	0	9,379,260

(4)당기손익인식금융자산처분손실 (주4,6)	0	1,721,109	459,495

(5)당기손익인식금융자산평가손실 (주4,6)	120,646,966	94,049,237	142,149

(6)기부금	6,119,512	7,498,000	16,230,000

(7)기타의감가상각비 (주14)	126,744,863	129,643,863	212,282,605

(8)기타의대손상각비 (주12)	145,979,552	675,332,543	103,565,435

(9)잡손실	135,608,912	37,405,925	5,441,221

Ⅷ.금융수익	174,424,453	99,098,248	85,736,884

(1)이자수익 (주6)	33,384,038	55,350,376	79,933,089

(2)배당금수익(금융수익) (주6)	141,040,415	43,747,872	5,803,795

Ⅸ.금융원가	232,747,321	138,080,471	179,155,356

(1)이자비용 (주6)	232,747,321	138,080,471	179,155,356

Ⅹ.법인세비용차감전순이익(손실)	3,428,833,066	3,875,379,465	2,929,284,702

XI.법인세비용 (주26)	785,438,728	237,545,282	470,486,055

XⅡ.당기순이익(손실)	2,643,394,338	3,637,834,183	2,458,798,647

XⅢ.기타포괄손익	48,632,947	(52,637,845)	(10,941,742)

(1)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	48,632,947	(52,637,845)	(10,941,742)

1.지분법 적용대상 관계기업과 공동기업의 기타포괄손익에 대한 지분(세후기타포괄손익) (주11,24)	48,632,947	(52,637,845)	(10,941,742)

XIV.총포괄손익	2,692,027,285	3,585,196,338	2,447,856,905

XV.주당이익 (주3,25)

(1)기본주당이익(손실) (단위 : 원)	215.3	296.4	200.3

(2)희석주당이익(손실) (단위 : 원)	215.3	296.4	200.3

자본변동표
제 39 기 2022.01.01 부터 2022.12.31 까지
제 38 기 2021.01.01 부터 2021.12.31 까지
제 37 기 2020.01.01 부터 2020.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본구성요소	기타포괄손익누계액	이익잉여금	자본 합계

2020.01.01 (Ⅰ.기초자본)	6,320,941,500	19,026,257,120	2,096,557,690	0	12,282,381,546	35,533,022,476

Ⅱ.당기순이익(손실)	0	0	0	0	2,458,798,647	2,458,798,647

Ⅲ.배당금지급	0	0	0	0	245,497,940	245,497,940

Ⅳ.지분법자본변동	0	0	0	(10,941,742)	0	(10,941,742)

Ⅴ.주식기준보상거래	0	0	0	0	0	0

2020.12.31 (Ⅵ.기말자본)	6,320,941,500	19,026,257,120	2,096,557,690	10,941,742	14,495,682,253	37,735,381,441

2021.01.01 (Ⅰ.기초자본)	6,320,941,500	19,026,257,120	2,096,557,690	10,941,742	14,495,682,253	37,735,381,441

Ⅱ.당기순이익(손실)	0	0	0	0	3,637,834,183	3,637,834,183

Ⅲ.배당금지급	0	0	0	0	490,995,880	490,995,880

Ⅳ.지분법자본변동	0	0	0	(52,637,845)	0	(52,637,845)

Ⅴ.주식기준보상거래	0	0	0	0	0	0

2021.12.31 (Ⅵ.기말자본)	6,320,941,500	19,026,257,120	2,096,557,690	63,579,587	17,642,520,556	40,829,581,899

2022.01.01 (Ⅰ.기초자본)	6,320,941,500	19,026,257,120	2,096,557,690	63,579,587	17,642,520,556	40,829,581,899

Ⅱ.당기순이익(손실)	0	0	0	0	2,643,394,338	2,643,394,338

Ⅲ.배당금지급	0	0	0	0	613,744,850	613,744,850

Ⅳ.지분법자본변동	0	0	0	48,632,947	0	48,632,947

Ⅴ.주식기준보상거래	0	46,415,840	0	0	0	46,415,840

2022.12.31 (Ⅵ.기말자본)	6,320,941,500	19,072,672,960	2,096,557,690	14,946,640	19,672,170,044	42,954,280,174

현금흐름표
제 39 기 2022.01.01 부터 2022.12.31 까지
제 38 기 2021.01.01 부터 2021.12.31 까지
제 37 기 2020.01.01 부터 2020.12.31 까지
(단위 : 원)

제 39 기	제 38 기	제 37 기

Ⅰ.영업활동현금흐름	(317,894,590)	6,133,339,128	5,898,262,369

(1)당기순이익(손실)	2,643,394,338	3,637,834,183	2,458,798,647

(2)당기순이익조정을 위한 가감	2,800,993,273	2,979,668,187	3,455,188,436

1.감가상각비	1,205,443,188	1,435,046,345	1,906,598,281

2.대손상각비	773,368,170	1,508,806,018	729,781,624

3.무형자산상각비	38,599,912	35,055,651	43,423,539

4.주식보상비용(환입)	58,679,950	0	0

5.외화환산손실	81,211,150	7,717,920	466,623,209

6.매출채권처분손실	0	0	9,379,260

7.당기손익인식금융자산처분손실	0	1,721,109	459,495

8.당기손익인식금융자산평가손실	120,646,966	94,049,237	142,149

9.재고자산평가손실	0	160,036,097	1,601,057

10.외화환산이익	(281,719,272)	(352,274,108)	(2,245,636)

11.유형자산처분이익	(16,834,919)	0	(13,832,084)

12.당기손익인식금융자산처분이익	0	(15,985,687)	0

13.당기손익인식금융자산평가이익	(22,370,000)	(4,612,823)	(9,620,000)

14.재고자산평가손실환입	(114,482,651)	(15,552,455)	(11,404,464)

15.지분법이익	(26,351,232)	(194,614,494)	(75,615,660)

16.전기오류수정이익	0	0	(159,810,656)

17.이자수익	(33,384,038)	(55,350,376)	(79,933,089)

18.금융비용	232,747,321	138,080,471	179,155,356

19.법인세비용	785,438,728	237,545,282	470,486,055

(3)영업활동으로인한자산ㆍ부채의변동	(4,142,346,892)	(64,757,554)	149,269,768

1.매출채권의 감소(증가)	(1,624,788,703)	445,691,956	(2,256,640,553)

2.미수금의 감소(증가)	(152,057,565)	(167,757,618)	75,554,553

3.선급비용의 감소(증가)	(7,707,577)	4,814,714	498,049

4.선급금의 감소(증가)	540,742,172	(378,620,596)	(564,171,208)

5.유동충당부채의 증가(감소)	59,319,800	(24,966,796)	88,794,049

6.재고자산의 감소(증가)	(2,427,899,179)	(1,616,595,898)	2,535,610,436

7.매입채무의 증가(감소)	(140,145,851)	1,601,511,400	439,576,399

8.미지급금의 증가(감소)	(75,819,904)	(136,815,538)	116,708,079

9.미지급비용의 증가(감소)	18,861,150	(7,714,650)	(28,576,244)

10.예수금의 증가(감소)	(5,577,550)	9,739,870	14,567,970

11.임대보증금의 증가(감소)	(9,597,276)	67,341,178	(70,919,666)

12.선수금의 증가(감소)	(132,062,297)	173,448,036	(96,877,962)

13.마일리지충당부채의 증가(감소)	7,476,073	(1,355,296)	1,278,037

14.기타유동비금융부채의 증가(감소)	(193,090,185)	(33,478,316)	(43,998,285)

15.장기미지급금의 증가(감소)	0	0	(62,133,886)

(4)이자수취(영업)	3,074,153	3,358,944	111,027,073

(5)이자지급(영업)	(159,168,942)	(149,136,413)	(170,881,805)

(6)법인세납부(환급)	(1,463,840,520)	(273,628,219)	(105,139,750)

Ⅱ.투자활동현금흐름	196,457,076	(7,279,622,481)	(876,001,772)

(1)기타유동금융자산의 처분	6,165,446,191	1,330,321,977	843,611,174

(2)임차보증금의 감소	3,000,000	0	0

(3)비유동매도가능금융자산의 처분	966,720,000	33,280,000	1,000,000

(4)장기대여금및수취채권의 처분	331,940,000	0	173,670,000

(5)차량운반구의 처분	29,090,909	0	16,363,636

(6)기타유동금융자산의 취득	(3,391,226,272)	(7,133,946,835)	(873,482,976)

(7)기타비유동금융자산의 취득	(1,022,370,000)	(1,004,504,550)	(54,054,600)

(8)임차보증금의 증가	(2,597,282,894)	(252,150,000)	(124,358,041)

(9)건물의 취득	0	(5,181,819)	0

(10)구축물의 취득	0	0	(110,700,000)

(11)기계장치의 취득	(336,800,000)	(130,845,000)	(145,405,000)

(12)차량운반구의 취득	(38,325,000)	0	0

(13)사무용비품의 취득	(12,188,709)	(42,482,254)	(528,764,065)

(14)건설중인자산의 취득	0	(7,085,700)	0

(15)저작권, 특허권, 기타 산업재산권, 용역운영권의 취득	(4,123,200)	0	(2,923,600)

(16)기타무형자산의 취득	(38,464,364)	(67,028,300)	(70,958,300)

(17)배당금수취	141,040,415	0	0

Ⅲ.재무활동현금흐름	(476,486,996)	(1,843,564,768)	(1,402,846,497)

(1)단기차입금의 증가	2,320,000,000	1,013,396,150	0

(2)장기차입금의 증가	1,460,000,000	3,000,000,000	1,000,000,000

(3)단기차입금의 상환	(2,320,000,000)	(1,280,000,000)	(120,000,000)

(4)장기차입금의 상환	(1,000,000,000)	(3,698,160,000)	(1,674,540,000)

(5)금융리스부채의 지급	(322,742,146)	(387,805,038)	(362,808,557)

(6)배당금지급	(613,744,850)	(490,995,880)	(245,497,940)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(597,924,510)	(2,989,848,121)	3,619,414,100

Ⅴ.현금및현금성자산에 대한 환율변동효과	12,568,366	20,771,229	(12,977,995)

Ⅵ.현금및현금성자산의순증가(감소)	(585,356,144)	(2,969,076,892)	3,606,436,105

Ⅶ.기초현금및현금성자산	2,310,131,717	5,279,208,609	1,672,772,504

Ⅷ.기말현금및현금성자산	1,724,775,573	2,310,131,717	5,279,208,609

※ 제 39기, 제38기, 제37기 연간 재무제표는 한국채택국제회계기준(K-IFRS)에 따라 작성되었으며 외부감사인의 감사 받은 재무제표입니다.