이글벳 반기보고서 (2017.06)
4. 재무제표

재무상태표
제 34 기 반기말 2017.06.30 현재
제 33 기말 2016.12.31 현재
(단위 : 원)

제 34 기 반기말	제 33 기말

자산

Ⅰ.유동자산	18,678,784,002	17,411,581,928

(1)현금및현금성자산	372,208,063	641,785,717

(2)매출채권 및 기타유동채권	8,530,080,348	6,086,112,389

1.매출채권	8,407,155,192	6,113,896,730

대손충당금	(742,223,283)	(663,208,608)

2.미수금	370,344,981	365,474,203

3.미수수익	74,693,681	58,573,180

4.선급금	388,964,323	158,202,117

5.선급비용	31,145,454	53,174,767

(3)기타유동금융자산	751,719,491	2,199,521,165

1.단기금융상품	232,986,805	1,481,044,296

2.단기투자자산	518,732,686	718,476,869

(4)재고자산	9,024,776,100	8,484,162,657

1.상품	3,617,183,248	3,191,920,787

평가충당금	(3,584,644)	0

2.제품	1,397,058,554	1,600,111,162

평가충당금	(10,598,433)	0

3.원재료	1,890,978,762	1,582,012,600

평가충당금	(18,573,865)	(5,590,175)

4.부재료비	414,777,537	349,467,485

평가충당금	(18,121,732)	(7,691,366)

5.미착품	1,381,341,069	1,471,362,131

6.재공품	141,037,965	157,611,482

7.저장품	233,277,639	144,958,551

Ⅱ.비유동자산	28,194,651,883	28,767,888,799

(1)장기매출채권 및 기타비유동채권	157,477,700	139,525,780

1.보증금	157,477,700	139,525,780

(2)기타비유동금융자산	1,231,994,500	1,297,380,600

1.장기금융상품	3,000,000	3,000,000

2.장기대여금	1,081,480,400	1,146,866,500

3.비유동매도가능금융자산	147,514,100	147,514,100

(3)유형자산	26,237,992,264	26,898,003,336

1.토지	4,609,631,459	4,609,631,459

2.건물	19,934,133,443	19,934,133,443

감가상각누계액	(2,838,701,843)	(2,589,525,184)

3.구축물	571,473,147	571,473,147

감가상각누계액	(145,865,861)	(133,605,229)

4.기계장치	7,426,827,659	6,825,647,659

감가상각누계액	(3,845,224,838)	(3,297,288,473)

5.차량운반구	230,820,769	230,820,769

감가상각누계액	(161,869,297)	(148,880,023)

6.집기	1,112,297,785	1,080,897,692

감가상각누계액	(664,330,159)	(590,301,924)

7.건설중인자산	8,800,000	405,000,000

(4)영업권 이외의 무형자산	320,617,290	184,066,856

1.특허권	7,604,294	6,904,225

2.상표권	3,921,860	5,100,964

3.기타무형자산	309,091,136	172,061,667

(5)이연법인세자산	246,570,129	248,912,227

자산총계	46,873,435,885	46,179,470,727

부채

Ⅰ.유동부채	10,716,213,233	9,124,045,970

(1)매입채무 및 기타유동채무	2,082,829,283	1,956,658,873

1.매입채무	1,106,324,354	872,413,222

2.선수금	122,921,316	115,299,079

3.미지급금	425,887,108	527,850,638

4.미지급비용	86,695,834	93,518,666

5.예수금	41,328,070	72,222,570

6.임대보증금	299,672,601	275,354,698

(2)단기차입금	5,685,158,372	4,353,161,298

(3)미지급법인세	214,152,910	392,600,050

(4)유동성장기차입금	1,948,264,000	1,290,040,000

(5)유동성신주인수권부사채	521,412,219	777,781,476

(6)기타유동비금융부채	264,396,449	353,804,273

1.미지급배당금	0	0

2.반품충당부채	264,396,449	353,804,273

Ⅱ.비유동부채	4,548,664,000	5,398,760,000

(1)장기차입금	4,548,664,000	5,398,760,000

(2)신주인수권부사채	0	0

부채총계	15,264,877,233	14,522,805,970

자본

Ⅰ.납입자본	21,993,537,950	21,993,537,950

(1)자본금	5,834,217,000	5,834,217,000

1.보통주자본금	5,834,217,000	5,834,217,000

(2)주식발행초과금	16,159,320,950	16,159,320,950

Ⅱ.이익잉여금(결손금)	11,190,425,142	10,082,519,277

(1)이익준비금	1,290,000,000	1,265,000,000

(2)임의적립금	731,284,631	731,284,631

(3)미처분이익잉여금	9,169,140,511	8,086,234,646

Ⅲ.기타자본구성요소	(1,575,404,440)	(419,392,470)

(1)기타자본잉여금	12,383,137	12,383,137

(2)신주인수권대가	508,770,113	508,770,113

(3)자기주식	(2,096,557,690)	(940,545,720)

자본총계	31,608,558,652	31,656,664,757

자본과부채총계	46,873,435,885	46,179,470,727

포괄손익계산서
제 34 기 반기 2017.01.01 부터 2017.06.30 까지
제 33 기 반기 2016.01.01 부터 2016.06.30 까지
(단위 : 원)

제 34 기 반기	제 33 기 반기

3개월	누적	3개월	누적

Ⅰ.매출액	9,451,126,128	18,224,378,849	7,172,249,031	13,645,098,763

(1)제품매출	4,207,735,293	7,875,233,458	3,068,103,297	5,505,523,848

(2)상품매출	5,163,031,121	10,189,956,458	4,022,661,989	7,981,366,542

(3)임대매출	80,359,714	159,188,933	81,483,745	158,208,373

Ⅱ.매출원가	6,642,109,138	12,753,638,834	5,033,233,946	9,337,670,609

(1)제품매출원가	3,205,156,386	6,144,007,567	2,296,861,062	4,017,447,575

(2)상품매출원가	3,419,827,497	6,577,662,860	2,723,251,477	5,291,255,911

(3)임대매출원가	17,125,255	31,968,407	13,121,407	28,967,123

Ⅲ.매출총이익	2,809,016,990	5,470,740,015	2,139,015,085	4,307,428,154

Ⅳ.판매비와관리비	1,860,358,811	3,607,393,879	1,632,033,076	3,320,821,762

(1)급여	629,970,760	1,259,603,611	574,185,577	1,149,172,492

(2)퇴직급여	54,511,398	102,892,278	46,331,501	102,982,482

(3)복리후생비	121,458,077	234,037,182	110,737,438	209,171,410

(4)임차료	37,994,920	73,285,160	38,361,519	68,651,382

(5)접대비	17,938,930	46,563,970	19,809,200	50,203,960

(6)감가상각비	24,315,571	48,654,901	23,928,794	46,234,444

(7)세금과공과	5,274,280	8,157,920	3,505,490	6,491,320

(8)광고선전비	32,456,171	63,375,242	47,608,656	97,388,092

(9)대손상각비(대손충당금환입)	81,324,478	79,208,335	61,751,069	31,484,885

(10)여비교통비	21,788,512	57,071,073	19,837,913	47,815,354

(11)통신비	10,553,866	20,470,053	9,144,692	18,285,293

(12)수도광열비	4,176,728	11,038,897	4,222,077	11,388,250

(13)보험료	10,179,973	17,306,239	3,333,025	6,615,396

(14)판매촉진비	33,068,400	86,911,399	37,658,981	64,991,891

(15)운반비	77,670,942	151,934,882	78,596,442	153,026,942

(16)포장비	93,130,329	194,556,864	118,437,031	231,220,042

(17)도서인쇄비	321,000	2,781,700	529,000	6,493,300

(18)지급수수료	142,453,687	227,570,166	67,077,912	265,634,378

(19)판매수수료	110,146,528	291,125,715	187,529,276	319,796,563

(20)경상개발비	94,446,864	131,255,837	51,931,756	61,864,712

(21)수출제비용	57,861,775	101,816,773	19,582,457	47,827,116

(22)수선비	455,000	3,831,727	1,077,300	2,251,390

(23)전산유지비	506,962	1,609,342	1,106,962	2,213,924

(24)소모품비	12,575,148	32,608,593	4,442,181	6,245,925

(25)차량유지비	48,838,285	93,671,575	48,321,819	86,563,447

(26)교육훈련비	80,000	1,829,500	2,242,000	3,870,000

(27)무형자산상각비	11,303,269	20,962,366	8,273,426	16,546,854

(28)견본비	125,556,958	243,262,579	42,469,582	206,390,518

Ⅴ.영업이익(손실)	948,658,179	1,863,346,136	506,982,009	986,606,392

Ⅵ.기타이익	39,055,383	206,577,182	16,998,811	63,042,025

(1)외환차익	9,838,840	16,795,067	7,019,333	27,387,255

(2)외화환산이익	3,818,997	80,872,241	(15,042,317)	6,391,599

(3)유형자산처분이익	0	0	0	2,272,727

(4)단기투자자산처분이익	0	0	(1,906,719)	0

(5)단기투자자산평가이익	2,984,889	7,130,162	2,338,061	2,338,061

(6)정부보조금으로 인한 이익	21,411,450	47,822,790	24,529,700	24,559,400

(7)전기오류수정이익	0	52,933,369	0	0

(8)잡이익	1,001,207	1,023,553	60,753	92,983

Ⅶ.기타손실	40,542,727	317,672,770	56,612,300	188,019,387

(1)외환차손	18,274,416	46,271,195	14,712,953	25,122,608

(2)외화환산손실	(51,314,944)	120,409,694	(32,093,219)	15,868,272

(3)단기투자자산평가손실	(4,206,400)	4,579,600	7,162,600	12,226,800

(4)기부금	0	1,000,000	600,000	2,500,000

(5)기타의감가상각비	67,315,954	134,631,897	65,865,943	131,731,897

(6)잡손실	10,473,701	10,780,384	364,023	569,810

Ⅷ.금융수익	14,945,011	23,064,520	13,250,218	26,562,573

(1)이자수익	14,945,011	22,305,520	12,491,218	25,803,573

(2)배당금수익	0	759,000	759,000	759,000

Ⅸ.금융원가	100,473,913	220,010,115	93,070,007	213,539,735

(1)이자비용	100,473,913	193,730,898	93,070,007	187,313,313

(2)사채상환손실	0	26,279,217	0	26,226,422

Ⅹ.법인세비용차감전순이익(손실)	861,641,933	1,555,304,953	387,548,731	674,651,868

XI.법인세비용	124,393,833	217,254,208	34,125,969	67,768,153

XⅡ.당기순이익(손실)	737,248,100	1,338,050,745	353,422,762	606,883,715

XⅢ.주당이익

(1)기본주당이익(손실)	65.1	118.1	30.3	52

(2)희석주당이익(손실)	62.7	113.8	29.1	49.9

자본변동표
제 34 기 반기 2017.01.01 부터 2017.06.30 까지
제 33 기 반기 2016.01.01 부터 2016.06.30 까지
(단위 : 원)

자본

자본금	주식발행초과금	이익준비금	임의적립금	미처분이익잉여금(미처리결손금)	기타자본잉여금	자본 합계

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)자기주식의 취득	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

2017.01.01 (Ⅰ.기초자본)	5,834,217,000	16,159,320,950	1,265,000,000	731,284,631	8,086,234,646	(419,392,470)	31,656,664,757

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	1,338,050,745	0	1,338,050,745

(2)신주의 발행	0	0	0	0	0	0	0

(3)배당금지급	0	0	(25,000,000)	0	255,144,880	0	230,144,880

(4)자기주식의 취득	0	0	0	0	0	(1,156,011,970)	(1,156,011,970)

2017.06.30 (Ⅲ.기말자본)	5,834,217,000	16,159,320,950	1,290,000,000	731,284,631	9,169,140,511	(1,575,404,440)	31,608,558,652

현금흐름표
제 34 기 반기 2017.01.01 부터 2017.06.30 까지
제 33 기 반기 2016.01.01 부터 2016.06.30 까지
(단위 : 원)

제 34 기 반기	제 33 기 반기

Ⅰ.영업활동현금흐름	(1,046,647,111)	(297,815,884)

(1)당기순이익(손실)	1,338,050,745	606,883,715

(2)당기순이익조정을 위한 가감	(1,570,088,790)	(76,623,629)

1.감가상각비	896,391,165	810,032,082

2.대손상각비	79,208,335	31,484,885

3.무형자산상각비	20,962,366	16,546,854

4.외화환산손실	120,409,694	15,868,272

5.단기투자자산평가손실	4,579,600	12,226,800

6.사채할인발행차금상각	938,779	1,372,873

7.신주인수권조정상각	16,412,747	23,317,138

8.사채상환손실	26,279,217	26,226,422

9.재고자산 평가충당금	37,597,133	31,275,257

10.유형자산처분이익	0	(2,272,727)

11.외화환산이익	(80,872,241)	(6,391,599)

12.단기투자자산평가이익	(7,130,162)	(2,338,061)

13.전기오류수정이익	(52,933,369)	0

14.이자수익	(22,305,520)	(25,803,573)

15.금융비용	193,730,898	187,313,313

16.법인세비용	217,254,208	67,768,153

17.매출채권의 감소(증가)	(2,303,442,642)	88,887,642

18.미수금의 감소(증가)	(4,870,778)	45,012,705

19.선급비용의 감소(증가)	22,029,313	6,239,019

20.선급금의 감소(증가)	(230,762,206)	(76,191,138)

21.재고자산의 감소(증가)	(525,277,207)	(1,473,808,816)

22.매입채무의 증가(감소)	215,499,795	151,657,156

23.미지급금의 증가(감소)	(101,963,530)	(38,625,523)

24.미지급비용의 증가(감소)	(3,263,775)	(968,481)

25.예수금의 증가(감소)	(30,894,500)	(18,999,250)

26.임대보증금의 증가(감소)	24,317,903	16,856,869

27.선수금의 증가(감소)	7,423,811	59,988,081

28.기타유동비금융부채의 증가(감소)	(89,407,824)	(23,297,982)

(3)배당금지급	(230,144,880)	(565,702,320)

(4)이자수취	6,185,019	7,481,662

(5)이자지급	(197,289,955)	(188,928,906)

(6)법인세납부(환급)	(393,359,250)	(80,926,406)

Ⅱ.투자활동현금흐름	1,038,507,423	(6,617,860)

(1)기타유동금융자산의 처분	1,826,430,825	538,809,685

(2)보증금의 감소	4,248,080	0

(3)차량운반구의 처분	0	2,272,727

(4)기타유동금융자산의 취득	(376,078,589)	(330,000,000)

(5)보증금의 증가	(22,200,000)	(61,950,000)

(6)건물의 취득	0	(60,000,000)

(7)기계장치의 취득	(196,180,000)	(41,900,000)

(8)공기구비품의 취득	(31,400,093)	(53,850,272)

(9)건설중인자산의 취득	(8,800,000)	0

(10)특허권의 취득	(1,300,000)	0

(11)기타무형자산의 취득	(156,212,800)	0

Ⅲ.재무활동현금흐름	(264,654,896)	413,216,417

(1)단기차입금의 증가	1,331,997,074	717,916,417

(2)자기주식 취득	(1,156,011,970)	0

(3)신주인수권부사채의 상환	(300,000,000)	(205,000,000)

(4)유동성장기부채의 상환	(140,640,000)	(99,700,000)

Ⅳ.현금및현금성자산에 대한 환율변동효과	3,216,930	(1,338,452)

Ⅴ.현금및현금성자산의순증가(감소)	(269,577,654)	107,444,221

Ⅵ.기초현금및현금성자산	641,785,717	626,085,505

Ⅶ.기말현금및현금성자산	372,208,063	733,529,726