이글벳 사업보고서 (2015.12)
4. 재무제표

재무상태표
제 32 기 2015.12.31 현재
제 31 기 2014.12.31 현재
제 30 기 2013.12.31 현재
(단위 : 원)

제 32 기	제 31 기	제 30 기

자산

Ⅰ.유동자산	14,605,354,150	14,116,732,893	13,490,871,690

(1)현금및현금성자산	626,085,505	2,883,320,721	2,101,049,270

(2)매출채권 및 기타유동채권	5,666,462,782	4,984,817,662	5,903,200,669

1.매출채권	5,683,337,327	4,779,850,951	5,830,853,594

대손충당금	(516,731,653)	(598,910,857)	(536,434,678)

2.미수금	318,140,031	605,435,131	448,581,368

3.미수수익	13,409,522	2,068,750	2,293,750

4.선급금	121,161,576	165,320,578	142,240,075

5.선급비용	47,145,979	31,053,109	15,666,560

(3)기타유동금융자산	1,063,744,526	974,377,711	1,100,070,192

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

2.단기투자자산	743,744,526	744,377,711	870,070,192

(4)재고자산	7,249,061,337	5,274,216,799	4,386,551,559

1.상품	1,823,345,419	1,510,394,410	1,180,548,663

평가충당금	(2,957,816)	(1,500,000)	(35,730,744)

2.제품	1,565,103,088	981,251,274	1,022,624,925

평가충당금	(862,541)	0	(2,564,063)

3.원재료	1,735,330,006	1,310,149,727	1,358,525,911

평가충당금	(5,480,352)	(5,483,928)	(9,895,311)

4.부재료비	334,269,479	282,149,978	277,060,447

평가충당금	(9,855,803)	(5,239,806)	(8,572,929)

5.미착품	1,424,439,050	1,007,465,787	471,817,208

6.재공품	184,831,129	0	0

7.저장품	200,899,678	195,029,357	132,737,452

Ⅱ.비유동자산	29,396,541,798	27,543,058,093	13,795,058,605

(1)장기매출채권 및 기타비유동채권	77,775,780	108,878,080	107,670,000

1.보증금	77,775,780	108,878,080	107,670,000

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

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

2.장기대여금	972,760,000	0	0

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

(3)유형자산	27,799,228,375	27,253,611,378	13,591,962,711

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

2.건물	19,839,233,443	19,807,233,443	5,743,838,846

감가상각누계액	(2,092,218,105)	(1,596,745,602)	(1,371,601,914)

3.구축물	571,473,147	575,568,601	376,852,663

감가상각누계액	(108,474,072)	(108,190,813)	(92,102,747)

4.기계장치	6,276,906,750	3,018,979,920	2,434,359,739

감가상각누계액	(2,336,563,131)	(2,080,399,911)	(1,927,661,578)

5.차량운반구	228,703,689	244,524,509	222,242,249

감가상각누계액	(147,216,728)	(176,809,802)	(174,312,274)

6.집기	1,003,723,693	1,128,153,446	603,912,357

감가상각누계액	(450,971,770)	(549,085,041)	(523,782,699)

7.건설중인자산	405,000,000	2,381,269,529	3,691,104,970

(4)영업권 이외의 무형자산	210,395,104	82,027,781	81,025,894

1.특허권	6,640,932	7,606,433	8,571,934

2.상표권	7,459,172	9,356,348	5,393,960

3.기타무형자산	196,295,000	65,065,000	67,060,000

(5)이연법인세자산	185,868,439	84,140,854	0

자산총계	44,001,895,948	41,659,790,986	27,285,930,295

부채

Ⅰ.유동부채	7,413,522,822	3,256,500,310	4,201,411,844

(1)매입채무 및 기타유동채무	1,492,776,969	1,621,628,008	1,431,230,007

1.매입채무	620,159,874	629,590,344	694,512,758

2.선수금	32,010,703	10,623,969	20,736,804

3.미지급금	408,986,283	562,091,797	273,763,014

4.미지급비용	83,183,051	75,591,319	48,808,941

5.예수금	58,273,630	53,894,320	45,349,790

6.임대보증금	290,163,428	289,836,259	348,058,700

(2)단기차입금	3,381,509,846	1,000,000,000	2,270,054,978

(3)미지급법인세	79,804,720	179,059,520	43,168,300

(4)유동성장기차입금	1,170,020,000	199,800,000	266,400,000

(5)유동성신주인수권부사채	1,006,418,427	0	0

(6)기타유동비금융부채	282,992,860	256,012,782	190,558,559

1.미지급배당금	0	30,000	45,000

2.반품충당부채	282,992,860	255,982,782	190,513,559

Ⅱ.비유동부채	5,659,600,000	9,291,987,055	5,663,538,692

(1)장기차입금	5,659,600,000	5,821,700,000	1,299,500,000

(2)신주인수권부사채	0	3,470,287,055	4,304,183,081

(3)이연법인세부채	0	0	59,855,611

부채총계	13,073,122,822	12,548,487,365	9,864,950,536

자본

Ⅰ.납입자본	21,993,537,950	20,466,011,881	9,145,799,387

(1)자본금	5,834,217,000	5,574,041,000	3,547,500,000

1.보통주자본금	5,834,217,000	5,574,041,000	3,547,500,000

(2)주식발행초과금	16,159,320,950	14,891,970,881	5,598,299,387

Ⅱ.이익잉여금(결손금)	8,414,081,926	7,914,661,733	7,311,867,057

(1)이익준비금	1,205,000,000	1,145,000,000	1,095,000,000

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

(3)미처분이익잉여금	6,477,797,295	6,038,377,102	5,485,582,426

Ⅲ.기타자본구성요소	521,153,250	730,630,007	963,313,315

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

(2)신주인수권대가	508,770,113	718,246,870	950,930,178

자본총계	30,928,773,126	29,111,303,621	17,420,979,759

자본과부채총계	44,001,895,948	41,659,790,986	27,285,930,295

포괄손익계산서
제 32 기 2015.01.01 부터 2015.12.31 까지
제 31 기 2014.01.01 부터 2014.12.31 까지
제 30 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 32 기	제 31 기	제 30 기

Ⅰ.매출액	25,105,162,024	20,262,823,837	16,495,353,927

(1)제품매출	12,193,399,642	10,437,176,613	9,560,742,522

(2)상품매출	12,605,939,116	9,484,875,102	6,560,637,286

(3)임대매출	305,823,266	340,772,122	373,974,119

Ⅱ.매출원가	16,094,461,551	12,887,562,545	10,738,486,687

(1)제품매출원가	7,956,665,944	6,814,980,374	6,294,098,187

(2)상품매출원가	8,065,042,304	5,980,164,435	4,350,808,527

(3)임대매출원가	72,753,303	92,417,736	93,579,973

Ⅲ.매출총이익	9,010,700,473	7,375,261,292	5,756,867,240

Ⅳ.판매비와관리비	6,956,657,166	5,772,196,382	4,743,162,215

(1)급여	2,579,571,278	2,313,479,183	1,868,369,088

(2)퇴직급여	204,003,149	182,590,274	160,250,200

(3)복리후생비	460,663,504	416,422,149	318,203,406

(4)임차료	96,466,012	88,636,700	88,524,800

(5)접대비	93,472,237	89,030,350	76,908,160

(6)감가상각비	76,390,236	43,993,741	48,042,225

(7)세금과공과	6,497,120	5,155,710	3,888,910

(8)광고선전비	191,108,147	221,297,504	166,090,964

(9)대손상각비(대손충당금환입)	(82,179,204)	62,476,179	41,990,306

(10)여비교통비	202,782,276	121,847,491	159,802,198

(11)통신비	43,188,050	41,728,174	37,697,522

(12)수도광열비	189,730,538	40,520,364	14,370,724

(13)보험료	22,009,457	14,968,571	13,910,410

(14)판매촉진비	169,191,327	167,947,327	131,244,798

(15)운반비	300,036,001	258,921,937	220,310,608

(16)도서인쇄비	8,116,100	19,920,104	5,667,000

(17)지급수수료	387,797,520	179,167,233	138,688,057

(18)판매수수료	754,815,199	487,431,595	337,319,637

(19)경상개발비	123,181,317	177,181,861	178,691,317

(20)수출제비용	158,293,934	118,746,895	139,606,316

(21)수선비	4,520,636	4,226,091	475,000

(22)전산유지비	3,700,477	5,211,000	4,383,500

(23)소모품비	451,700,966	341,386,341	216,183,002

(24)차량유지비	166,210,442	185,201,373	169,267,608

(25)교육훈련비	5,937,128	4,993,711	1,770,000

(26)무형자산상각비	12,051,797	4,741,553	3,826,094

(27)견본비	327,401,522	174,972,971	197,680,365

Ⅴ.영업이익(손실)	2,054,043,307	1,603,064,910	1,013,705,025

Ⅵ.기타이익	186,427,095	155,161,183	112,160,638

(1)수입수수료	6,300,000	0	11,945,455

(2)외환차익	68,431,242	44,986,804	50,807,660

(3)외화환산이익	67,302,568	38,657,971	5,222,672

(4)유형자산처분이익	13,635,364	1,687,273	5,454,545

(5)단기투자자산처분이익	19,027,551	0	0

(6)단기투자자산평가이익	5,640,438	7,509,201	18,366,472

(7)정부보조금으로 인한 이익	5,128,010	19,307,535	12,484,240

(8)전기오류수정이익	0	33,817,845	0

(9)잡이익	961,922	9,194,554	7,879,594

Ⅶ.기타손실	419,538,435	274,439,424	128,227,948

(1)외환차손	59,028,416	47,908,071	29,612,420

(2)외화환산손실	24,947,417	214,553	25,681,930

(3)유형자산폐기손실	2,670,270	0	0

(4)단기투자자산처분손실	0	27,748,144	1,225,256

(5)단기투자자산평가손실	10,177,000	111,306,645	61,184,000

(6)기부금	6,600,000	5,000,000	6,048,000

(7)기타의감가상각비	313,203,984	81,071,283	0

(8)잡손실	2,911,348	1,190,728	4,476,342

Ⅷ.금융수익	33,483,235	34,961,744	35,901,244

(1)이자수익	33,483,235	34,851,744	33,151,244

(2)배당금수익	0	110,000	2,750,000

Ⅸ.금융원가	639,603,051	375,490,410	273,604,780

(1)이자비용	398,125,003	375,490,410	273,604,780

(2)사채상환손실	241,478,048	0	0

Ⅹ.법인세비용차감전순이익(손실)	1,214,812,151	1,143,258,003	759,934,179

XI.법인세비용	180,910,758	114,763,327	50,311,062

XⅡ.당기순이익(손실)	1,033,901,393	1,028,494,676	709,623,117

XⅢ.주당이익

(1)기본주당이익(손실)	88.7	134	100

(2)희석주당이익(손실)	85.4	131.7	100

자본변동표
제 32 기 2015.01.01 부터 2015.12.31 까지
제 31 기 2014.01.01 부터 2014.12.31 까지
제 30 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	이익준비금	임의적립금	미처분이익잉여금(미처리결손금)	기타자본잉여금	자본 합계

2013.01.01 (Ⅰ.기초자본)	3,547,500,000	5,598,299,387	1,045,000,000	731,284,631	5,251,659,309	12,383,137	16,186,126,464

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	709,623,117	0	709,623,117

(2)신주의 발행	0	0	0	0	0	0	0

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

(4)이연법인세효과	0	0	0	0	0	249,202,822	249,202,822

(5)신주인수권대가	0	0	0	0	0	1,200,133,000	1,200,133,000

2013.12.31 (Ⅲ.기말자본)	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

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

현금흐름표
제 32 기 2015.01.01 부터 2015.12.31 까지
제 31 기 2014.01.01 부터 2014.12.31 까지
제 30 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 32 기	제 31 기	제 30 기

Ⅰ.영업활동현금흐름	(954,716,913)	1,445,272,000	230,895,653

(1)당기순이익(손실)	1,033,901,393	1,028,494,676	709,623,117

(2)당기순이익조정을 위한 가감	(809,728,122)	1,488,394,185	200,115,518

1.감가상각비	1,083,921,098	449,579,957	333,279,881

2.대손상각비	0	62,476,179	41,990,306

3.무형자산상각비	12,051,797	4,741,553	3,826,094

4.외화환산손실	24,947,417	214,553	25,681,930

5.유형자산폐기손실	2,670,270	0	0

6.단기투자자산처분손실	0	27,748,144	1,225,256

7.단기투자자산평가손실	10,177,000	111,306,645	61,184,000

8.사채할인발행차금상각	4,684,933	11,313,380	3,752,784

9.신주인수권조정상각	83,812,460	203,148,193	67,392,897

10.사채상환손실	241,478,048	0	0

11.재고자산 평가충당금	6,936,354	0	20,725,107

12.유형자산처분이익	(13,635,364)	(1,687,273)	(5,454,545)

13.단기투자자산처분이익	(19,027,551)	0	0

14.외화환산이익	(67,302,568)	(38,657,971)	(5,222,672)

15.단기투자자산평가이익	(5,640,438)	(7,509,201)	(18,366,472)

16.대손충당금환입	(82,179,204)	0	0

17.재고자산평가충당금환입	(3,576)	(44,539,313)	(61,654,105)

18.전기오류수정이익	0	(33,817,845)	0

19.이자수익	(33,483,235)	(34,851,744)	(33,151,244)

20.금융비용	398,125,003	375,490,410	273,604,780

21.법인세비용	180,910,758	114,763,327	50,311,062

22.매출채권의 감소(증가)	(858,491,277)	1,071,510,427	(153,262,230)

23.미수금의 감소(증가)	287,295,100	(156,853,763)	(171,484,644)

24.선급비용의 감소(증가)	(16,092,870)	(15,386,549)	1,250,616

25.선급금의 감소(증가)	44,159,002	(23,080,503)	129,002,558

26.재고자산의 감소(증가)	(1,981,777,316)	(843,125,927)	(433,813,898)

27.매입채무의 증가(감소)	(17,651,566)	(64,932,185)	(44,365,167)

28.미지급금의 증가(감소)	(153,105,514)	288,328,783	34,238,789

29.미지급비용의 증가(감소)	5,381,096	26,536,431	11,033,692

30.예수금의 증가(감소)	4,379,310	8,544,530	12,928,210

31.임대보증금의 증가(감소)	327,169	(58,222,441)	(6,912,467)

32.선수금의 증가(감소)	20,395,464	(10,112,835)	(469,736)

33.기타유동비금융부채의 증가(감소)	27,010,078	65,469,223	62,844,736

(3)배당금지급	(534,511,200)	(425,715,000)	(425,730,000)

(4)이자수취	22,142,463	35,076,744	33,744,994

(5)이자지급	(395,914,367)	(604,730,405)	(258,684,596)

(6)법인세납부(환급)	(270,607,080)	(76,248,200)	(28,173,380)

Ⅱ.투자활동현금흐름	(2,927,374,747)	(13,859,042,191)	(4,309,829,418)

(1)기타유동금융자산의 처분	631,724,224	590,486,856	625,664,744

(2)보증금의 감소	38,426,000	340,000	0

(3)차량운반구의 처분	13,636,364	2,727,273	5,454,545

(4)기타유동금융자산의 취득	(706,600,050)	(596,339,963)	(667,137,092)

(5)장기대여금의 증가	(988,495,000)	0	0

(6)보증금의 증가	(7,323,700)	(1,548,080)	0

(7)매도가능증권의 취득	(136,114,100)	0	0

(8)토지의 취득	(518,360)	0	(7,898,742)

(9)건물의 취득	(32,000,000)	(114,087,273)	(88,891,258)

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

(11)기계장치의 취득	(284,400,000)	(74,300,000)	(409,556,750)

(12)차량운반구의 취득	(37,958,280)	(51,132,260)	(16,302,203)

(13)공기구비품의 취득	(27,572,725)	(19,521,999)	(51,793,612)

(14)건설중인자산의 취득	(1,232,760,000)	(13,525,865,505)	(3,691,104,970)

(15)특허권의 취득	0	0	(2,635,600)

(16)상표권의 취득	(419,120)	(5,743,440)	(5,628,480)

(17)기타무형자산의 취득	(140,000,000)	0	0

Ⅲ.재무활동현금흐름	1,620,672,526	13,178,096,237	5,609,445,597

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

(2)단기차입금의 증가	2,501,509,846	6,753,862,720	343,575,197

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

(4)신주인수권부사채의 발행	0	0	5,433,170,400

(5)단기차입금의 상환	(120,000,000)	(8,023,917,698)	(1,000,000,000)

(6)신주인수권부사채의 상환	(3,055,000,000)	(1,280,000,000)	0

(7)유동성장기부채의 상환	(199,800,000)	(266,400,000)	(167,300,000)

현금및현금성자산에 대한 환율변동효과	4,183,918	17,945,405	5,206,837

Ⅴ.현금및현금성자산의순증가(감소)	(2,257,235,216)	782,271,451	1,535,718,669

Ⅵ.기초현금및현금성자산	2,883,320,721	2,101,049,270	565,330,601

Ⅶ.기말현금및현금성자산	626,085,505	2,883,320,721	2,101,049,270