이글벳 사업보고서 (2021.12)
4. 재무제표

재무상태표
제 38 기 2021.12.31 현재
제 37 기 2020.12.31 현재
제 36 기 2019.12.31 현재
(단위 : 원)

제 38 기	제 37 기	제 36 기

자산

Ⅰ.유동자산	26,715,777,430	23,200,480,956	21,439,601,958

(1)현금및현금성자산 (주3,4,6,7,20)	2,310,131,717	5,279,208,609	1,672,772,504

(2)단기금융상품 (주3,4,6)	98,450,000	141,850,000	50,000,000

(3)매출채권 및 기타유동채권	8,778,389,753	9,494,581,665	8,853,221,901

1.매출채권 (주3,4,6,12,20,29)	9,886,968,589	10,165,439,470	8,314,446,093

대손충당금 (주3,12)	(2,976,930,689)	(2,219,301,970)	(1,593,299,484)

2.단기미수금 (주4,6,12)	870,596,702	702,839,084	778,393,637

대손충당금 (주3,12)	(414,071,252)	(417,011,257)	(313,445,822)

3.단기미수수익 (주4,6,12)	161,448,092	122,296,383	186,709,905

대손충당금	(161,118,342)	0	0

4.단기선급금 (주12)	1,180,119,353	801,498,757	237,327,549

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

5.단기선급비용	38,805,330	43,620,044	44,118,093

6.단기대여금	0	127,595,980	942,572,707

7.유동계약자산	194,349,219	169,382,423	258,176,472

(4)재고자산 (주3,13,14,30)	9,111,400,002	7,639,287,746	10,165,094,775

1.상품	2,174,356,082	2,311,474,023	3,505,452,657

평가충당금	(12,542,767)	0	0

2.제품	1,545,060,112	1,502,824,858	2,288,355,878

평가충당금	(59,839,378)	0	0

3.원재료	2,497,113,843	1,825,056,959	1,880,245,792

평가충당금	(77,546,539)	(24,887,995)	(36,292,459)

4.부재료	382,756,454	254,125,345	347,029,132

평가충당금	(43,177,866)	(23,734,913)	(22,133,856)

5.미착품	2,356,375,722	1,281,228,599	1,577,293,829

6.재공품	105,990,562	102,310,067	247,004,779

7.저장품	242,853,777	410,890,803	378,139,023

(5)기타유동금융자산	6,417,405,958	645,552,936	698,512,778

1.유동 당기손익-공정가치 의무 측정 금융자산 (주4,6,9)	6,417,405,958	645,552,936	698,512,778

Ⅱ.비유동자산	25,885,165,752	25,207,910,351	24,505,152,971

(1)장기금융상품 (주3,4,6,7)	165,163,800	160,659,250	106,604,650

(2)장기매출채권 및 기타비유동채권	1,105,664,483	1,144,498,439	427,342,953

1.장기보증금자산 (주4,6,12,29)	30,103,700	27,953,700	25,953,700

2.장기대여금 (주4,6,12,20,29)	947,214,500	739,840,000	131,469,796

대손충당금	(506,744,342)	0	0

3.장기임차보증금 (주4,6,12,29)	635,090,625	376,704,739	269,919,457

(3)관계기업투자자산 (주11,24)	484,642,619	357,512,542	0

(4)유형자산 (주3,14,28)	19,062,194,467	19,663,183,575	22,904,141,827

1.토지	1,632,587,553	1,632,587,553	3,324,720,719

2.건물	17,106,204,580	17,101,022,761	18,989,596,639

감가상각누계액	(4,036,781,379)	(3,609,126,270)	(3,898,950,348)

3.구축물	686,493,147	613,363,147	502,663,147

감가상각누계액	(263,591,553)	(233,535,288)	(207,169,024)

4.기계장치	8,263,881,210	8,133,036,210	7,987,631,210

감가상각누계액	(7,890,620,297)	(7,527,310,204)	(6,636,182,735)

5.차량운반구	176,032,184	176,032,184	267,588,735

감가상각누계액	(160,708,197)	(149,680,604)	(223,288,820)

6.사무용비품	1,752,916,167	1,710,433,913	1,181,669,848

감가상각누계액	(1,263,345,600)	(1,115,353,963)	(979,421,764)

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

8.사용권자산 (주18)	613,172,862	492,846,046	156,416,130

(5)영업권 이외의 무형자산 (주3,15)	291,641,332	259,668,683	229,210,322

1.저작권, 특허권, 기타 산업재산권, 용역운영권	7,507,906	9,606,462	8,470,054

2.상표권	203,058	287,082	413,018

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

4.기타무형자산	282,930,368	248,775,139	219,327,250

(6)투자부동산 (주3,14)	2,768,928,711	2,816,143,057	0

(7)기타비유동금융자산	977,120,000	10,400,000	147,514,100

1.비유동 당기손익-공정가치 측정 지정 금융자산 (주2,4,6,10)	977,120,000	10,400,000	147,514,100

(8)기타비유동자산	0	73,130,000	73,130,000

(9)이연법인세자산 (주3,26)	1,029,810,340	722,714,805	617,209,119

자산총계	52,600,943,182	48,408,391,307	45,944,754,929

부채

Ⅰ.유동부채	8,328,063,086	6,456,254,498	6,599,011,646

(1)매입채무 및 기타유동채무	6,813,180,324	5,162,704,150	5,730,506,909

1.단기매입채무 (주3,4,6,16,20,26)	3,185,139,464	1,576,034,828	1,136,883,264

2.단기미지급금 (주4,6,16,29)	760,396,878	897,212,416	780,504,337

3.단기미지급비용 (주4,6,16)	137,130,777	155,901,369	190,266,417

4.단기임대보증금 (주4,6,16,29)	270,563,470	203,222,292	274,141,958

5.단기예수금 (주16)	93,355,640	83,615,770	69,047,800

6.단기선수금	180,286,260	6,838,224	103,716,186

7.단기차입금 (주3,4,6,14,17,28)	1,013,396,150	1,280,000,000	1,400,000,000

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

9.유동성금융리스부채 (주4,17,18)	172,911,685	285,339,251	101,406,947

(2)미지급법인세 (주26)	788,518,715	532,352,689	64,586,830

(3)유동충당부채	726,364,047	761,197,659	803,917,907

1.유동반품충당부채	495,650,266	520,908,002	527,095,216

2.유동계약부채	229,585,747	237,806,327	275,617,398

3.마일리지충당부채	1,128,034	2,483,330	1,205,293

Ⅱ.비유동부채	3,443,298,197	4,216,755,368	3,812,720,807

(1)장기매입채무 및 기타비유동채무	3,443,298,197	4,216,755,368	3,812,720,807

1.장기미지급금	0	0	62,133,886

2.비유동리스부채 (주4,17,18)	443,298,197	193,135,368	52,426,921

3.장기차입금 (주3,4,6,14,17,28)	3,000,000,000	4,023,620,000	3,698,160,000

부채총계	11,771,361,283	10,673,009,866	10,411,732,453

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	19,026,257,120	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)	12,383,137	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	(63,579,587)	(10,941,742)	0

(1)지분법자본변동 (주11,24)	(63,579,587)	(10,941,742)	0

Ⅴ.이익잉여금(결손금) (주14,22)	17,642,520,556	14,495,682,253	12,282,381,546

(1)이익준비금	1,415,000,000	1,365,000,000	1,340,000,000

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

(3)미처분이익잉여금(미처리결손금)	15,496,235,925	12,399,397,622	10,211,096,915

자본총계	40,829,581,899	37,735,381,441	35,533,022,476

자본과부채총계	52,600,943,182	48,408,391,307	45,944,754,929

포괄손익계산서
제 38 기 2021.01.01 부터 2021.12.31 까지
제 37 기 2020.01.01 부터 2020.12.31 까지
제 36 기 2019.01.01 부터 2019.12.31 까지
(단위 : 원)

제 38 기	제 37 기	제 36 기

Ⅰ.수익(매출액) (주5,29,30)	40,436,845,316	40,356,576,951	34,422,682,898

(1)재화의 판매로 인한 수익(매출액)	40,007,427,168	39,932,795,417	34,006,610,445

1.제품매출액	13,551,869,996	16,039,383,161	12,650,838,879

2.상품매출액	26,455,557,172	23,893,412,256	21,355,771,566

(2)용역의 제공으로 인한 수익(매출액)	429,418,148	423,781,534	416,072,453

1.용역매출액	101,263,070	100,996,468	76,086,490

2.임대수익	328,155,078	322,785,066	339,985,963

Ⅱ.매출원가 (주3,23,29,30)	26,103,331,662	28,175,033,476	25,163,008,901

(1)재화의 판매로 인한 수익(매출액)에 대한 매출원가	25,920,479,639	28,003,221,102	25,012,483,174

1.제품매출원가	9,982,290,815	12,910,318,271	11,157,773,844

2.상품매출원가	15,938,188,824	15,092,902,831	13,854,709,330

(2)용역의 제공으로 인한 수익(매출액)에 대한 매출원가	182,852,023	171,812,374	150,525,727

1.용역매출원가	101,263,070	100,996,468	76,086,490

2.임대매출원가/임대수익원가	81,588,953	70,815,906	74,439,237

Ⅲ.매출총이익	14,333,513,654	12,181,543,475	9,259,673,997

Ⅳ.판매비와관리비	10,140,194,745	8,658,555,944	7,346,614,454

(1)급여 (주23,29)	3,501,905,388	3,378,583,086	3,220,303,053

(2)퇴직급여 (주19,23,30)	256,950,247	247,465,887	250,009,345

(3)복리후생비	623,268,932	577,385,067	543,047,693

(4)임차료	12,164,820	12,534,110	36,624,040

(5)접대비	93,850,350	78,477,090	79,257,602

(6)감가상각비 (주14)	556,626,697	444,946,736	380,772,592

(7)세금과공과	18,828,800	15,068,770	15,610,310

(8)광고선전비	381,665,545	364,671,741	162,216,059

(9)대손상각비(대손충당금환입) (주12)	843,883,339	626,216,189	(103,822,256)

(10)여비교통비	51,018,633	41,699,648	210,903,427

(11)통신비	36,886,467	40,510,779	33,000,630

(12)수도광열비	20,720,673	20,260,051	17,513,673

(13)보험료	23,568,745	29,463,100	33,818,776

(14)판매촉진비	289,157,050	237,984,633	78,211,648

(15)운반비	385,583,080	378,378,542	330,312,953

(16)포장비	666,449,986	322,869,098	315,683,976

(17)도서인쇄비	6,319,810	3,313,240	5,954,990

(18)지급수수료	606,160,730	794,886,462	672,026,991

(19)판매수수료	772,273,833	0	0

(20)경상개발비 (주15)	139,559,634	128,790,322	163,527,188

(21)수출제비용	71,796,360	81,031,301	60,179,672

(22)수선비	3,916,300	5,056,000	1,300,000

(23)전산유지비	5,372,562	5,566,296	5,321,888

(24)소모품비	107,372,635	74,210,048	83,785,876

(25)차량유지비	102,911,647	100,798,533	128,530,384

(26)교육훈련비	2,828,495	1,264,000	4,595,340

(27)무형자산상각비 (주15)	35,055,651	43,423,539	45,645,975

(28)견본품비	524,098,336	603,701,676	572,282,629

Ⅴ.영업이익(손실)	4,193,318,909	3,522,987,531	1,913,059,543

Ⅵ.기타이익	931,642,978	559,713,285	423,833,709

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

(2)외환차익	274,382,207	230,060,364	172,683,698

(3)외화환산이익 (주4,6,20)	352,274,108	2,245,636	81,618,150

(4)파생금융상품거래이익	0	0	5,741,871

(5)유형자산처분이익	0	13,832,084	0

(6)당기손익인식금융자산처분이익 (주4)	15,985,687	0	3,863,659

(7)당기손익인식금융자산평가이익 (주4)	4,612,823	9,620,000	2,093,201

(8)지분법이익 (주11)	194,614,494	75,615,660	0

(9)보험차익	0	0	77,306,811

(10)정부보조금으로 인한 이익/보조금수익	59,400	59,400	359,400

(11)전기오류수정이익	0	159,810,656	0

(12)잡이익	29,696,259	8,442,985	20,166,919

Ⅶ.기타손실	1,210,600,199	1,059,997,642	934,344,057

(1)외환차손	257,231,602	245,874,268	278,384,144

(2)외화환산손실 (주4,6,20)	7,717,920	466,623,209	18,310,055

(3)매출채권처분손실 (주6)	0	9,379,260	4,454,100

(4)유형자산폐기손실	0	0	147,591

(5)당기손익인식금융자산처분손실 (주4,6)	1,721,109	459,495	71,000

(6)당기손익인식금융자산평가손실 (주4,6)	94,049,237	142,149	23,786,774

(7)매도가능금융자산손상차손	0	0	3,637,362

(8)기부금	7,498,000	16,230,000	29,051,000

(9)기타의감가상각비 (주14)	129,643,863	212,282,605	269,263,800

(10)기타의대손상각비 (주12)	675,332,543	103,565,435	300,867,155

(11)잡손실	37,405,925	5,441,221	6,371,076

Ⅷ.금융수익	99,098,248	85,736,884	101,619,093

(1)이자수익 (주6)	55,350,376	79,933,089	97,742,194

(2)배당금수익(금융수익) (주6)	43,747,872	5,803,795	3,876,899

Ⅸ.금융원가	138,080,471	179,155,356	240,084,477

(1)이자비용 (주6)	138,080,471	179,155,356	240,084,477

Ⅹ.법인세비용차감전순이익(손실)	3,875,379,465	2,929,284,702	1,264,083,811

XI.법인세비용 (주26)	237,545,282	470,486,055	31,816,394

XⅡ.당기순이익(손실)	3,637,834,183	2,458,798,647	1,232,267,417

XⅢ.기타포괄손익	(52,637,845)	(10,941,742)	0

(1)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	(52,637,845)	(10,941,742)	0

1.지분법 적용대상 관계기업과 공동기업의 기타포괄손익에 대한 지분(세후기타포괄손익) (주11,24)	(52,637,845)	(10,941,742)	0

XIV.총포괄손익	3,585,196,338	2,447,856,905	1,232,267,417

XV.주당이익 (주3,25)

(1)기본주당이익(손실) (단위 : 원)	296.4	200.3	100.4

(2)희석주당이익(손실) (단위 : 원)	296.4	200.3	100.4

자본변동표
제 38 기 2021.01.01 부터 2021.12.31 까지
제 37 기 2020.01.01 부터 2020.12.31 까지
제 36 기 2019.01.01 부터 2019.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본구성요소	기타포괄손익누계액	이익잉여금	자본 합계

2019.01.01 (Ⅰ.기초자본)	6,320,941,500	19,026,257,120	2,096,557,690	0	11,295,612,069	34,546,252,999

Ⅱ.당기순이익(손실)	0	0	0	0	1,232,267,417	1,232,267,417

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

Ⅳ.지분법자본변동	0	0	0	0	0	0

2019.12.31 (Ⅴ.기말자본)	6,320,941,500	19,026,257,120	2,096,557,690	0	12,282,381,546	35,533,022,476

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)

2020.12.31 (Ⅴ.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)

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

현금흐름표
제 38 기 2021.01.01 부터 2021.12.31 까지
제 37 기 2020.01.01 부터 2020.12.31 까지
제 36 기 2019.01.01 부터 2019.12.31 까지
(단위 : 원)

제 38 기	제 37 기	제 36 기

Ⅰ.영업활동현금흐름	6,133,339,128	5,898,262,369	2,677,788,320

(1)당기순이익(손실)	3,637,834,183	2,458,798,647	1,232,267,417

(2)당기순이익조정을 위한 가감	2,979,668,187	3,455,188,436	2,364,685,446

1.감가상각비	1,435,046,345	1,906,598,281	2,097,288,983

2.대손상각비	1,508,806,018	729,781,624	300,867,155

3.무형자산상각비	35,055,651	43,423,539	45,645,975

4.외화환산손실	7,717,920	466,623,209	18,310,055

5.매출채권처분손실	0	9,379,260	4,454,100

6.유형자산폐기손실	0	0	147,591

7.당기손익인식금융자산처분손실	1,721,109	459,495	71,000

8.당기손익인식금융자산평가손실	94,049,237	142,149	23,786,774

9.재고자산평가충당금	160,036,097	1,601,057	16,297,319

10.외화환산이익	(352,274,108)	(2,245,636)	(81,618,150)

11.유형자산처분이익	0	(13,832,084)	0

12.당기손익인식금융자산처분이익	(15,985,687)	0	(3,863,659)

13.당기손익인식금융자산평가이익	(4,612,823)	(9,620,000)	(2,093,201)

14.대손충당금환입	0	0	(103,822,256)

15.지분법이익	(194,614,494)	(75,615,660)	0

16.전기오류수정이익	0	(159,810,656)	0

17.재고자산평가손실환입	(15,552,455)	(11,404,464)	(124,944,917)

18.이자수익	(55,350,376)	(79,933,089)	(97,742,194)

19.금융비용	138,080,471	179,155,356	240,084,477

20.법인세비용	237,545,282	470,486,055	31,816,394

(3)영업활동으로인한자산ㆍ부채의변동	(64,757,554)	149,269,768	(374,258,680)

1.매출채권의 감소(증가)	445,691,956	(2,256,640,553)	(1,100,696,380)

2.미수금의 감소(증가)	(167,757,618)	75,554,553	(114,350,135)

3.선급비용의 감소(증가)	4,814,714	498,049	2,645,523

4.선급금의 감소(증가)	(378,620,596)	(564,171,208)	113,183,388

5.유동충당부채의 증가(감소)	(24,966,796)	88,794,049	(47,609,989)

6.재고자산의 감소(증가)	(1,616,595,898)	2,535,610,436	1,184,021,972

7.매입채무의 증가(감소)	1,601,511,400	439,576,399	(664,490,525)

8.미지급금의 증가(감소)	(136,815,538)	116,708,079	133,725,046

9.미지급비용의 증가(감소)	(7,714,650)	(28,576,244)	45,187,300

10.예수금의 증가(감소)	9,739,870	14,567,970	(9,980,230)

11.임대보증금의 증가(감소)	67,341,178	(70,919,666)	(14,814,483)

12.선수금의 증가(감소)	173,448,036	(96,877,962)	(686,710)

13.마일리지충당부채의 증가(감소)	(1,355,296)	1,278,037	721,503

14.기타유동비금융부채의 증가(감소)	(33,478,316)	(43,998,285)	98,122,514

15.장기미지급금의 증가(감소)	0	(62,133,886)	762,526

(4)배당금지급(영업)	0	0	(245,497,940)

(5)이자수취(영업)	3,358,944	111,027,073	6,697,105

(6)이자지급(영업)	(149,136,413)	(170,881,805)	(238,238,168)

(7)법인세납부(환급)	(273,628,219)	(105,139,750)	(67,866,860)

Ⅱ.투자활동현금흐름	(7,279,622,481)	(876,001,772)	(240,051,700)

(1)기타유동금융자산의 처분	1,330,321,977	843,611,174	1,018,545,984

(2)임차보증금의 감소	0	0	3,000,000

(3)유동매도가능금융자산의 처분	33,280,000	1,000,000	0

(4)장기대여금의 감소	0	173,670,000	0

(5)차량운반구의 처분	0	16,363,636	0

(6)금융리스자산의 처분	0	0	33,715,766

(7)기타유동금융자산의 취득	(7,133,946,835)	(873,482,976)	(826,802,184)

(8)기타비유동금융자산의 취득	(1,004,504,550)	(54,054,600)	(54,054,600)

(9)임차보증금의 증가	(252,150,000)	(124,358,041)	(33,100,000)

(10)건물의 취득	(5,181,819)	0	(9,863,636)

(11)구축물의 취득	0	(110,700,000)	0

(12)기계장치의 취득	(130,845,000)	(145,405,000)	(254,289,000)

(13)차량운반구의 취득	0	0	(36,767,966)

(14)사무용비품의 취득	(42,482,254)	(528,764,065)	(71,233,636)

(15)건설중인자산의 취득	(7,085,700)	0	(6,525,399)

(16)저작권, 특허권, 기타 산업재산권, 용역운영권의 취득	0	0	(752,029)

(17)기타무형자산의 취득	(67,028,300)	(73,881,900)	(1,925,000)

Ⅲ.재무활동현금흐름	(1,843,564,768)	(1,402,846,497)	(1,210,785,539)

(1)단기차입금의 증가	1,013,396,150	0	0

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

(3)금융리스부채의 증가	0	0	52,426,921

(4)단기차입금의 상환	(1,280,000,000)	(120,000,000)	(870,629,979)

(5)장기차입금의 상환	(3,698,160,000)	(1,674,540,000)	(1,046,308,250)

(6)금융리스부채의 지급	(387,805,038)	(362,808,557)	(346,274,231)

(7)배당금지급	(490,995,880)	(245,497,940)	0

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(2,989,848,121)	3,619,414,100	1,226,951,081

Ⅴ.현금및현금성자산에 대한 환율변동효과	20,771,229	(12,977,995)	(3,136,111)

Ⅵ.현금및현금성자산의순증가(감소)	(2,969,076,892)	3,606,436,105	1,223,814,970

Ⅶ.기초현금및현금성자산	5,279,208,609	1,672,772,504	448,957,534

Ⅷ.기말현금및현금성자산	2,310,131,717	5,279,208,609	1,672,772,504

※ 제38기, 제37기, 제36기 연간 재무제표는 한국채택국제회계기준(K-IFRS)에 따라 작성되었으며 외부감사인의 감사 받은 재무제표입니다.