이글벳 반기보고서 (2016.06)
4. 재무제표

재무상태표
제 33 기 반기말 2016.06.30 현재
제 32 기말 2015.12.31 현재
제 31 기말 2014.12.31 현재
(단위 : 원)

제 33 기 반기말	제 32 기말	제 31 기말

자산

Ⅰ.유동자산	15,854,647,397	14,605,354,150	14,116,732,893

(1)현금및현금성자산	802,448,226	626,085,505	2,883,320,721

정부보조금	(68,918,500)	0	0

(2)매출채권 및 기타유동채권	5,584,476,673	5,666,462,782	4,984,817,662

1.매출채권	5,589,574,778	5,683,337,327	4,779,850,951

대손충당금	(548,216,538)	(516,731,653)	(598,910,857)

2.미수금	273,127,326	318,140,031	605,435,131

3.미수수익	31,731,433	13,409,522	2,068,750

4.선급금	197,352,714	121,161,576	165,320,578

5.선급비용	40,906,960	47,145,979	31,053,109

(3)기타유동금융자산	845,046,102	1,063,744,526	974,377,711

1.단기금융상품	200,000,000	320,000,000	230,000,000

2.단기투자자산	645,046,102	743,744,526	744,377,711

(4)재고자산	8,691,594,896	7,249,061,337	5,274,216,799

1.상품	3,136,038,459	1,823,345,419	1,510,394,410

평가충당금	(13,985,416)	(2,957,816)	(1,500,000)

2.제품	1,691,454,962	1,565,103,088	981,251,274

평가충당금	(862,541)	(862,541)	0

3.원재료	1,720,555,856	1,735,330,006	1,310,149,727

평가충당금	(19,336,419)	(5,480,352)	(5,483,928)

4.부재료비	301,298,084	334,269,479	282,149,978

평가충당금	(16,247,393)	(9,855,803)	(5,239,806)

5.미착품	1,548,738,064	1,424,439,050	1,007,465,787

6.재공품	188,415,494	184,831,129	0

7.저장품	155,525,746	200,899,678	195,029,357

Ⅱ.비유동자산	28,791,450,821	29,396,541,798	27,543,058,093

(1)장기매출채권 및 기타비유동채권	139,725,780	77,775,780	108,878,080

1.보증금	139,725,780	77,775,780	108,878,080

(2)기타비유동금융자산	1,117,215,100	1,123,274,100	14,400,000

1.장기금융상품	3,000,000	3,000,000	3,000,000

2.장기대여금	966,701,000	972,760,000	0

3.비유동매도가능금융자산	147,514,100	147,514,100	11,400,000

(3)유형자산	27,144,946,565	27,799,228,375	27,253,611,378

1.토지	4,609,631,459	4,609,631,459	4,609,113,099

2.건물	19,899,233,443	19,839,233,443	19,807,233,443

감가상각누계액	(2,340,583,514)	(2,092,218,105)	(1,596,745,602)

3.구축물	571,473,147	571,473,147	575,568,601

감가상각누계액	(121,040,649)	(108,474,072)	(108,190,813)

4.기계장치	6,318,806,750	6,276,906,750	3,018,979,920

감가상각누계액	(2,804,305,425)	(2,336,563,131)	(2,080,399,911)

5.차량운반구	206,320,769	228,703,689	244,524,509

감가상각누계액	(137,115,749)	(147,216,728)	(176,809,802)

6.집기	1,057,573,965	1,003,723,693	1,128,153,446

감가상각누계액	(520,047,631)	(450,971,770)	(549,085,041)

7.건설중인자산	405,000,000	405,000,000	2,381,269,529

(4)영업권 이외의 무형자산	193,848,250	210,395,104	82,027,781

1.특허권	6,158,182	6,640,932	7,606,433

2.상표권	6,280,068	7,459,172	9,356,348

3.기타무형자산	181,410,000	196,295,000	65,065,000

(5)이연법인세자산	195,715,126	185,868,439	84,140,854

자산총계	44,646,098,218	44,001,895,948	41,659,790,986

부채

Ⅰ.유동부채	8,162,147,697	7,413,522,822	3,256,500,310

(1)매입채무 및 기타유동채무	1,664,552,542	1,492,776,969	1,621,628,008

1.매입채무	775,289,089	620,159,874	629,590,344

2.선수금	92,009,039	32,010,703	10,623,969

3.미지급금	370,360,760	408,986,283	562,091,797

4.미지급비용	80,598,977	83,183,051	75,591,319

5.예수금	39,274,380	58,273,630	53,894,320

6.임대보증금	307,020,297	290,163,428	289,836,259

(2)단기차입금	4,099,426,263	3,381,509,846	1,000,000,000

(3)미지급법인세	76,493,154	79,804,720	179,059,520

(4)유동성장기차입금	1,209,646,000	1,170,020,000	199,800,000

(5)유동성신주인수권부사채	852,334,860	1,006,418,427	0

(6)기타유동비금융부채	259,694,878	282,992,860	256,012,782

1.미지급배당금	0	0	30,000

2.반품충당부채	259,694,878	282,992,860	255,982,782

Ⅱ.비유동부채	5,513,996,000	5,659,600,000	9,291,987,055

(1)장기차입금	5,513,996,000	5,659,600,000	5,821,700,000

(2)신주인수권부사채	0	0	3,470,287,055

부채총계	13,676,143,697	13,073,122,822	12,548,487,365

자본

Ⅰ.납입자본	21,993,537,950	21,993,537,950	20,466,011,881

(1)자본금	5,834,217,000	5,834,217,000	5,574,041,000

1.보통주자본금	5,834,217,000	5,834,217,000	5,574,041,000

(2)주식발행초과금	16,159,320,950	16,159,320,950	14,891,970,881

Ⅱ.이익잉여금(결손금)	8,455,263,321	8,414,081,926	7,914,661,733

(1)이익준비금	1,265,000,000	1,205,000,000	1,145,000,000

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

(3)미처분이익잉여금	6,458,978,690	6,477,797,295	6,038,377,102

Ⅲ.기타자본구성요소	521,153,250	521,153,250	730,630,007

(1)기타자본잉여금	12,383,137	12,383,137	12,383,137

(2)신주인수권대가	508,770,113	508,770,113	718,246,870

자본총계	30,969,954,521	30,928,773,126	29,111,303,621

자본과부채총계	44,646,098,218	44,001,895,948	41,659,790,986

포괄손익계산서
제 33 기 반기 2016.01.01 부터 2016.06.30 까지
제 32 기 반기 2015.01.01 부터 2015.06.30 까지
제 32 기 2015.01.01 부터 2015.12.31 까지
제 31 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 33 기 반기	제 32 기 반기	제 32 기	제 31 기

3개월	누적	3개월	누적

Ⅰ.매출액	7,172,249,031	13,645,098,763	6,557,666,811	12,424,437,032	25,105,162,024	20,262,823,837

(1)제품매출	3,068,103,297	5,505,523,848	3,358,706,446	6,268,909,547	12,193,399,642	10,437,176,613

(2)상품매출	4,022,661,989	7,981,366,542	3,123,311,082	6,007,739,665	12,605,939,116	9,484,875,102

(3)임대매출	81,483,745	158,208,373	75,649,283	147,787,820	305,823,266	340,772,122

Ⅱ.매출원가	5,033,233,946	9,337,670,609	4,011,020,886	7,610,360,658	16,094,461,551	12,887,562,545

(1)제품매출원가	2,296,861,062	4,017,447,575	2,079,837,028	3,844,383,078	7,956,665,944	6,814,980,374

(2)상품매출원가	2,723,251,477	5,291,255,911	1,912,262,533	3,732,155,451	8,065,042,304	5,980,164,435

(3)임대매출원가	13,121,407	28,967,123	18,921,325	33,822,129	72,753,303	92,417,736

Ⅲ.매출총이익	2,139,015,085	4,307,428,154	2,546,645,925	4,814,076,374	9,010,700,473	7,375,261,292

Ⅳ.판매비와관리비	1,632,033,076	3,320,821,762	1,793,922,493	3,462,351,059	6,956,657,166	5,772,196,382

(1)급여	574,185,577	1,149,172,492	639,225,889	1,247,588,420	2,579,571,278	2,313,479,183

(2)퇴직급여	46,331,501	102,982,482	54,486,369	102,032,770	204,003,149	182,590,274

(3)복리후생비	110,737,438	209,171,410	125,004,030	230,877,342	460,663,504	416,422,149

(4)임차료	38,361,519	68,651,382	23,947,583	47,226,420	96,466,012	88,636,700

(5)접대비	19,809,200	50,203,960	15,712,000	48,770,997	93,472,237	89,030,350

(6)감가상각비	23,928,794	46,234,444	22,435,105	36,079,987	76,390,236	43,993,741

(7)세금과공과	3,505,490	6,491,320	981,220	1,531,010	6,497,120	5,155,710

(8)광고선전비	47,608,656	97,388,092	26,040,027	87,207,503	191,108,147	221,297,504

(9)대손상각비(대손충당금환입)	61,751,069	31,484,885	32,129,044	(8,343,839)	(82,179,204)	62,476,179

(10)여비교통비	19,837,913	47,815,354	49,724,996	76,661,556	202,782,276	121,847,491

(11)통신비	9,144,692	18,285,293	11,567,936	23,069,826	43,188,050	41,728,174

(12)수도광열비	4,222,077	11,388,250	64,407,378	136,008,818	189,730,538	40,520,364

(13)보험료	3,333,025	6,615,396	7,440,721	14,504,072	22,009,457	14,968,571

(14)판매촉진비	37,658,981	64,991,891	77,832,204	93,042,584	169,191,327	167,947,327

(15)운반비	78,596,442	153,026,942	72,697,010	141,721,360	300,036,001	258,921,937

(16)포장비	118,437,031	231,220,042	0	0	0	0

(17)도서인쇄비	529,000	6,493,300	1,823,200	4,171,600	8,116,100	19,920,104

(18)지급수수료	67,077,912	265,634,378	52,251,940	111,881,427	387,797,520	179,167,233

(19)판매수수료	187,529,276	319,796,563	206,433,787	438,455,955	754,815,199	487,431,595

(20)경상개발비	51,931,756	61,864,712	23,195,028	61,277,203	123,181,317	177,181,861

(21)수출제비용	19,582,457	47,827,116	40,567,447	71,757,760	158,293,934	118,746,895

(22)수선비	1,077,300	2,251,390	1,777,000	3,420,636	4,520,636	4,226,091

(23)전산유지비	1,106,962	2,213,924	786,341	1,476,341	3,700,477	5,211,000

(24)소모품비	4,442,181	6,245,925	114,857,454	242,544,059	451,700,966	341,386,341

(25)차량유지비	48,321,819	86,563,447	41,386,692	82,936,937	166,210,442	185,201,373

(26)교육훈련비	2,242,000	3,870,000	1,215,728	3,880,728	5,937,128	4,993,711

(27)무형자산상각비	8,273,426	16,546,854	1,252,470	2,504,942	12,051,797	4,741,553

(28)견본비	42,469,582	206,390,518	84,743,894	160,064,645	327,401,522	174,972,971

Ⅴ.영업이익(손실)	506,982,009	986,606,392	752,723,432	1,351,725,315	2,054,043,307	1,603,064,910

Ⅵ.기타이익	16,998,811	63,042,025	52,657,069	110,770,758	186,427,095	155,161,183

(1)수입수수료	0	0	0	0	6,300,000	0

(2)외환차익	7,019,333	27,387,255	4,889,587	8,800,409	68,431,242	44,986,804

(3)외화환산이익	(15,042,317)	6,391,599	31,685,752	37,974,494	67,302,568	38,657,971

(4)유형자산처분이익	0	2,272,727	0	13,635,364	13,635,364	1,687,273

(5)단기투자자산처분이익	(1,906,719)	0	19,027,551	19,027,551	19,027,551	0

(6)단기투자자산평가이익	2,338,061	2,338,061	(4,804,285)	26,326,660	5,640,438	7,509,201

(7)정부보조금으로 인한 이익	24,529,700	24,559,400	1,029,700	4,059,400	5,128,010	19,307,535

(8)전기오류수정이익	0	0	0	0	0	33,817,845

(9)잡이익	60,753	92,983	828,764	946,880	961,922	9,194,554

Ⅶ.기타손실	56,612,300	188,019,387	104,804,990	201,929,270	419,538,435	274,439,424

(1)외환차손	14,712,953	25,122,608	6,279,420	11,125,089	59,028,416	47,908,071

(2)외화환산손실	(32,093,219)	15,868,272	6,013,680	8,548,221	24,947,417	214,553

(3)유형자산폐기손실	0	0	0	0	2,670,270	0

(4)단기투자자산처분손실	0	0	0	0	0	27,748,144

(5)단기투자자산평가손실	7,162,600	12,226,800	932,167	990,167	10,177,000	111,306,645

(6)기부금	600,000	2,500,000	2,200,000	4,100,000	6,600,000	5,000,000

(7)기타의감가상각비	65,865,943	131,731,897	87,183,170	174,366,341	313,203,984	81,071,283

(8)잡손실	364,023	569,810	2,196,553	2,799,452	2,911,348	1,190,728

Ⅷ.금융수익	13,250,218	26,562,573	7,196,279	13,459,952	33,483,235	34,961,744

(1)이자수익	12,491,218	25,803,573	7,196,279	13,459,952	33,483,235	34,851,744

(2)배당금수익	759,000	759,000	0	0	0	110,000

Ⅸ.금융원가	93,070,007	213,539,735	103,776,221	194,923,814	639,603,051	375,490,410

(1)이자비용	93,070,007	187,313,313	103,776,221	194,923,814	398,125,003	375,490,410

(2)사채상환손실	0	26,226,422	0	0	241,478,048	0

Ⅹ.법인세비용차감전순이익(손실)	387,548,731	674,651,868	603,995,569	1,079,102,941	1,214,812,151	1,143,258,003

XI.법인세비용	34,125,969	67,768,153	143,337,046	183,407,271	180,910,758	114,763,327

XⅡ.당기순이익(손실)	353,422,762	606,883,715	460,658,523	895,695,670	1,033,901,393	1,028,494,676

XⅢ.주당이익

(1)기본주당이익(손실)	30.3	52	39.5	77	88.7	134

(2)희석주당이익(손실)	29.1	50	38.3	74.7	85.4	131.7

자본변동표
제 33 기 반기 2016.01.01 부터 2016.06.30 까지
제 32 기 반기 2015.01.01 부터 2015.06.30 까지
제 32 기 2015.01.01 부터 2015.12.31 까지
제 31 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	이익준비금	임의적립금	미처분이익잉여금(미처리결손금)	기타자본잉여금	자본 합계

2014.01.01 (Ⅰ.기초자본)	3,547,500,000	5,598,299,387	1,095,000,000	731,284,631	5,485,582,426	963,313,315	17,420,979,759

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	1,028,494,676	0	1,028,494,676

(2)신주의 발행	2,026,541,000	9,293,671,494	0	0	0	0	11,320,212,494

(3)배당금지급	0	0	50,000,000	0	475,700,000	0	425,700,000

(4)이연법인세효과	0	0	0	0	0	46,620,372	46,620,372

(5)신주인수권대가	0	0	0	0	0	279,303,680	279,303,680

2014.12.31 (Ⅲ.기말자본)	5,574,041,000	14,891,970,881	1,145,000,000	731,284,631	6,038,377,102	730,630,007	29,111,303,621

2015.01.01 (Ⅰ.기초자본)	5,574,041,000	14,891,970,881	1,145,000,000	731,284,631	6,038,377,102	730,630,007	29,111,303,621

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	1,033,901,393	0	1,033,901,393

(2)신주의 발행	260,176,000	1,267,350,069	0	0	0	0	1,527,526,069

(3)배당금지급	0	0	60,000,000	0	594,481,200	0	534,481,200

(4)이연법인세효과	0	0	0	0	0	111,286,063	111,286,063

(5)신주인수권대가	0	0	0	0	0	320,762,820	320,762,820

2015.12.31 (Ⅲ.기말자본)	5,834,217,000	16,159,320,950	1,205,000,000	731,284,631	6,477,797,295	521,153,250	30,928,773,126

2015.01.01 (Ⅰ.기초자본)	5,574,041,000	14,891,970,881	1,145,000,000	731,284,631	6,038,377,102	730,630,007	29,111,303,621

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	895,695,670	0	895,695,670

(2)신주의 발행	260,176,000	1,267,350,069	0	0	0	0	1,527,526,069

(3)배당금지급	0	0	60,000,000	0	594,481,200	0	534,481,200

(4)이연법인세효과	0	0	0	0	0	111,286,063	111,286,063

(5)신주인수권대가	0	0	0	0	0	320,762,820	320,762,820

2015.06.30 (Ⅲ.기말자본)	5,834,217,000	16,159,320,950	1,205,000,000	731,284,631	6,339,591,572	521,153,250	30,790,567,403

2016.01.01 (Ⅰ.기초자본)	5,834,217,000	16,159,320,950	1,205,000,000	731,284,631	6,477,797,295	521,153,250	30,928,773,126

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	606,883,715	0	606,883,715

(2)신주의 발행	0	0	0	0	0	0	0

(3)배당금지급	0	0	60,000,000	0	625,702,320	0	565,702,320

(4)이연법인세효과	0	0	0	0	0	0	0

(5)신주인수권대가	0	0	0	0	0	0	0

2016.06.30 (Ⅲ.기말자본)	5,834,217,000	16,159,320,950	1,265,000,000	731,284,631	6,458,978,690	521,153,250	30,969,954,521

현금흐름표
제 33 기 반기 2016.01.01 부터 2016.06.30 까지
제 32 기 반기 2015.01.01 부터 2015.06.30 까지
제 32 기 2015.01.01 부터 2015.12.31 까지
제 31 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 33 기 반기	제 32 기 반기	제 32 기	제 31 기

Ⅰ.영업활동현금흐름	(297,815,884)	(1,365,219,224)	(954,716,913)	1,445,272,000

(1)당기순이익(손실)	606,883,715	895,695,670	1,033,901,393	1,028,494,676

(2)당기순이익조정을 위한 가감	(76,623,629)	(1,368,663,773)	(809,728,122)	1,488,394,185

1.감가상각비	810,032,082	363,921,912	1,083,921,098	449,579,957

2.대손상각비	31,484,885	0	0	62,476,179

3.무형자산상각비	16,546,854	2,504,942	12,051,797	4,741,553

4.외화환산손실	15,868,272	8,548,221	24,947,417	214,553

5.유형자산폐기손실	0	0	2,670,270	0

6.단기투자자산처분손실	0	0	0	27,748,144

7.단기투자자산평가손실	12,226,800	990,167	10,177,000	111,306,645

8.사채할인발행차금상각	1,372,873	2,663,731	4,684,933	11,313,380

9.신주인수권조정상각	23,317,138	47,803,557	83,812,460	203,148,193

10.사채상환손실	26,226,422	0	241,478,048	0

11.재고자산 평가충당금	31,275,257	11,331,921	6,936,354	0

12.유형자산처분이익	(2,272,727)	(13,635,364)	(13,635,364)	(1,687,273)

13.단기투자자산처분이익	0	(19,027,551)	(19,027,551)	0

14.외화환산이익	(6,391,599)	(37,974,494)	(67,302,568)	(38,657,971)

15.단기투자자산평가이익	(2,338,061)	(26,326,660)	(5,640,438)	(7,509,201)

16.대손충당금환입	0	(8,343,839)	(82,179,204)	0

17.재고자산평가충당금환입	0	(3,576)	(3,576)	(44,539,313)

18.전기오류수정이익	0	0	0	(33,817,845)

19.이자수익	(25,803,573)	(13,459,952)	(33,483,235)	(34,851,744)

20.금융비용	187,313,313	194,923,814	398,125,003	375,490,410

21.법인세비용	67,768,153	183,407,271	180,910,758	114,763,327

22.매출채권의 감소(증가)	88,887,642	(828,277,548)	(858,491,277)	1,071,510,427

23.미수금의 감소(증가)	45,012,705	358,126,879	287,295,100	(156,853,763)

24.선급비용의 감소(증가)	6,239,019	7,147,582	(16,092,870)	(15,386,549)

25.선급금의 감소(증가)	(76,191,138)	(102,556,950)	44,159,002	(23,080,503)

26.재고자산의 감소(증가)	(1,473,808,816)	(1,430,529,470)	(1,981,777,316)	(843,125,927)

27.매입채무의 증가(감소)	151,657,156	117,222,354	(17,651,566)	(64,932,185)

28.미지급금의 증가(감소)	(38,625,523)	(159,897,527)	(153,105,514)	288,328,783

29.미지급비용의 증가(감소)	(968,481)	2,836,998	5,381,096	26,536,431

30.예수금의 증가(감소)	(18,999,250)	(10,413,420)	4,379,310	8,544,530

31.임대보증금의 증가(감소)	16,856,869	16,360,656	327,169	(58,222,441)

32.선수금의 증가(감소)	59,988,081	(9,931,430)	20,395,464	(10,112,835)

33.기타유동비금융부채의 증가(감소)	(23,297,982)	(26,075,997)	27,010,078	65,469,223

(3)배당금지급	(565,702,320)	(534,511,200)	(534,511,200)	(425,715,000)

(4)이자수취	7,481,662	13,908,317	22,142,463	35,076,744

(5)이자지급	(188,928,906)	(190,453,218)	(395,914,367)	(604,730,405)

(6)법인세납부(환급)	(80,926,406)	(181,195,020)	(270,607,080)	(76,248,200)

Ⅱ.투자활동현금흐름	(6,617,860)	(987,330,552)	(2,927,374,747)	(13,859,042,191)

(1)기타유동금융자산의 처분	538,809,685	511,724,224	631,724,224	590,486,856

(2)보증금의 감소	0	0	38,426,000	340,000

(3)차량운반구의 처분	2,272,727	13,636,364	13,636,364	2,727,273

(4)기타유동금융자산의 취득	(330,000,000)	(376,600,050)	(706,600,050)	(596,339,963)

(5)장기대여금의 증가	0	0	(988,495,000)	0

(6)보증금의 증가	(61,950,000)	(3,000,000)	(7,323,700)	(1,548,080)

(7)매도가능증권의 취득	0	0	(136,114,100)	0

(8)토지의 취득	0	0	(518,360)	0

(9)건물의 취득	(60,000,000)	0	(32,000,000)	(114,087,273)

(10)구축물의 취득	0	(14,000,000)	(17,000,000)	(64,057,800)

(11)기계장치의 취득	(41,900,000)	(159,000,000)	(284,400,000)	(74,300,000)

(12)차량운반구의 취득	0	0	(37,958,280)	(51,132,260)

(13)공기구비품의 취득	(53,850,272)	(16,281,090)	(27,572,725)	(19,521,999)

(14)건설중인자산의 취득	0	(943,810,000)	(1,232,760,000)	(13,525,865,505)

(16)상표권의 취득	0	0	(419,120)	0

(17)기타무형자산의 취득	0	0	(140,000,000)	(5,743,440)

Ⅲ.재무활동현금흐름	413,216,417	771,911,796	1,620,672,526	13,178,096,237

(1)장기차입금의 증가	0	0	1,026,043,500	4,722,000,000

(2)단기차입금의 증가	717,916,417	873,892,616	2,501,509,846	6,753,862,720

(3)주식의 발행	0	1,467,919,180	1,467,919,180	11,272,551,215

(5)단기차입금의 상환	0	0	(120,000,000)	(8,023,917,698)

(6)신주인수권부사채의 상환	(205,000,000)	(1,470,000,000)	(3,055,000,000)	(1,280,000,000)

(7)유동성장기부채의 상환	(99,700,000)	(99,900,000)	(199,800,000)	(266,400,000)

Ⅳ.현금및현금성자산에 대한 환율변동효과	(1,338,452)	(454,174)	4,183,918	17,945,405

Ⅴ.현금및현금성자산의순증가(감소)	107,444,221	(1,581,092,154)	(2,257,235,216)	782,271,451

Ⅵ.기초현금및현금성자산	626,085,505	2,883,320,721	2,883,320,721	2,101,049,270

Ⅶ.기말현금및현금성자산	733,529,726	1,302,228,567	626,085,505	2,883,320,721