에이블씨엔씨 사업보고서 (2020.12)
2. 연결재무제표

연결 재무상태표
제 21 기 2020.12.31 현재
제 20 기 2019.12.31 현재
제 19 기 2018.12.31 현재
(단위 : 원)

제 21 기	제 20 기	제 19 기

자산

Ⅰ.유동자산	138,307,898,491	200,395,434,025	265,251,282,103

(1)현금및현금성자산 (주6,29,31)	37,074,854,403	54,558,466,355	32,103,172,371

(2)단기금융자산 (주7,29,31)	3,435,200,000	0	125,000,000,000

(3)매출채권 (주8,30,31,33)	25,570,590,562	40,392,936,495	33,714,814,580

(4)기타유동자산 (주8,31)	18,291,168,652	10,082,505,189	10,684,204,483

(5)당기법인세자산 (주27)	116,998,472	1,110,846,166	807,069,681

(6)재고자산 (주9)	53,819,086,402	87,262,687,175	62,942,020,988

(7)매각예정비유동자산 (주10)	0	6,987,992,645	0

Ⅱ.비유동자산	116,471,688,126	233,270,997,705	123,312,938,458

(1)장기금융자산 (주7,31)	3,000,000	3,003,000,000	3,003,000,000

(2)순확정급여자산 (주24)	2,490,470,280	4,129,798,307	2,889,070,859

(3)당기손익-공정가치측정금융자산 (주31)	0	7,314,000,000	0

(4)유형자산 (주11,34)	12,084,139,053	16,591,988,927	15,134,030,238

(5)투자부동산 (주12)	6,156,342,538	2,173,712,939	8,690,187,903

(6)사용권자산 (주32,34)	10,683,983,093	56,482,508,730	0

(7)무형자산 (주13,34)	46,702,985,378	94,421,051,244	38,460,241,131

(8)이연법인세자산 (주27)	18,650,345,589	8,226,546,214	6,871,424,040

(9)기타비유동자산 (주8,31)	19,700,422,195	40,928,391,344	48,264,984,287

자산총계	254,779,586,617	433,666,431,730	388,564,220,561

부채

Ⅰ.유동부채	66,484,116,546	96,726,193,045	65,315,003,080

(1)매입채무 (주30,31)	15,683,106,228	32,589,148,483	33,564,214,539

(2)단기차입금 (주14,29,30,31)	3,432,219,012	7,638,584,510	1,388,000,000

(3)미지급금 (주31)	13,950,778,056	16,036,694,372	19,142,015,832

(4)미지급법인세 (주27)	549,642,577	1,662,095,309	451,996,631

(5)이연수익 (주17)	1,646,761,803	2,790,689,971	3,322,226,877

(6)기타충당부채 (주17)	3,535,338,947	2,621,453,140	2,366,445,296

(7)기타유동부채 (주16,18,30,31)	5,674,565,173	6,550,464,868	5,080,103,905

(8)유동성전환상환우선주부채 (주15,30)	1,451,846,450	590,512,844	0

(9)유동성리스부채 (주30,31,32)	16,509,894,308	25,027,141,548	0

(10)유동성장기차입금 (주14,29,31)	4,049,963,992	1,219,408,000	0

Ⅱ.비유동부채	31,491,827,022	80,173,789,113	3,950,325,099

(1)장기차입금 (주14,29,31)	6,633,306,012	99,960,000	1,519,424,000

(2)전환상환우선주부채 (주15,30)	0	1,515,218,087	0

(3)리스부채 (주30,31,32)	14,271,890,104	30,940,234,396	0

(4)순확정급여부채 (주24)	824,267,148	730,320,359	293,712,733

(5)충당부채 (주17)	1,005,217,228	944,447,250	908,856,432

(6)기타비유동부채 (주16,18,31)	8,757,146,530	45,943,609,021	1,228,331,934

부채총계	97,975,943,568	176,899,982,158	69,265,328,179

자본

Ⅰ.지배기업지분	156,751,562,135	247,494,588,764	319,298,892,382

(1)자본금 (주18)	13,516,729,500	13,516,729,500	13,516,729,500

(2)자본잉여금 (주18)	174,460,526,784	174,196,053,806	171,553,497,573

(3)기타자본항목 (주19)	(66,938,855,832)	(65,466,487,645)	(1,462,200,909)

(4)기타포괄손익누계액 (주19)	(1,233,784,161)	(663,590,294)	(1,130,242,810)

(5)이익잉여금(결손금) (주20)	36,946,945,844	125,911,883,397	136,821,109,028

Ⅱ.비지배지분 (주37)	52,080,914	9,271,860,808	0

자본총계	156,803,643,049	256,766,449,572	319,298,892,382

자본과부채총계	254,779,586,617	433,666,431,730	388,564,220,561

연결 포괄손익계산서
제 21 기 2020.01.01 부터 2020.12.31 까지
제 20 기 2019.01.01 부터 2019.12.31 까지
제 19 기 2018.01.01 부터 2018.12.31 까지
(단위 : 원)

제 21 기	제 20 기	제 19 기

Ⅰ.매출액 (주5,24)	307,517,402,206	422,205,555,168	345,522,432,029

(1)제품매출액	218,471,018,527	290,449,695,506	250,103,813,267

(2)상품매출액	86,935,680,385	129,202,730,738	94,231,799,685

(3)기타매출액	2,110,703,294	2,553,128,924	1,186,819,077

Ⅱ.매출원가	161,015,274,979	168,852,823,293	144,551,799,807

(1)제품매출원가	107,412,612,134	120,560,958,393	105,195,855,350

(2)상품매출원가	52,238,873,900	47,515,830,962	38,209,494,896

(3)기타매출원가	1,363,788,945	776,033,938	1,146,449,561

Ⅲ.매출총이익	146,502,127,227	253,352,731,875	200,970,632,222

Ⅳ.판매비와관리비 (주27)	214,497,629,132	251,518,620,261	219,929,423,701

Ⅴ.영업이익(손실)	(67,995,501,905)	1,834,111,614	(18,958,791,479)

Ⅵ.영업외수익 (주28)	5,766,226,596	5,551,668,476	1,680,117,845

Ⅶ.영업외비용 (주28)	78,686,249,917	26,253,482,060	3,470,803,257

Ⅷ.금융수익 (주30)	46,271,114,329	24,521,545,359	5,847,958,609

Ⅸ.금융비용 (주30)	11,792,982,072	17,132,791,092	490,528,147

Ⅹ.종속기업투자이익	0	0	1,106,538,894

XI.법인세비용차감전순손실	(106,437,392,969)	(11,478,947,703)	(14,285,507,535)

XⅡ.법인세수익 (주29)	8,612,909,629	1,780,315,591	2,589,721,008

XⅢ.당기순이익(손실)	(97,824,483,340)	(9,698,632,112)	(11,695,786,527)

XIV.당기순이익(손실)의 귀속

(1)지배기업지분	(88,256,512,707)	(11,241,598,094)	(11,926,746,841)

(2)비지배지분	(9,567,970,633)	1,542,965,982	230,960,314

XV.기타포괄손익 (주39)	(1,278,618,713)	799,024,979	2,327,465,902

(1)당기손익으로 재분류되지 않는 항목	(708,424,846)	332,372,463	1,336,029,211

1.순확정급여부채 재측정요소	(708,424,846)	332,372,463	1,336,029,211

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(570,193,867)	466,652,516	991,436,691

1.해외사업환산손익	(570,193,867)	466,652,516	991,436,691

XVI.당기총포괄손익	(99,103,102,053)	(8,899,607,133)	(9,368,320,625)

XVII.총 포괄손익의 귀속

(1)지배기업지분	(89,535,131,420)	(10,442,573,115)	(9,680,590,784)

(2)비지배지분	(9,567,970,633)	1,542,965,982	312,270,159

XVIII.주당손실 (주23)

(1)기본주당손실 (단위 : 원)	(3,387)	(423)	(483)

(2)희석주당손실 (단위 : 원)	(3,387)	(423)	(483)

연결 자본변동표
제 21 기 2020.01.01 부터 2020.12.31 까지
제 20 기 2019.01.01 부터 2019.12.31 까지
제 19 기 2018.01.01 부터 2018.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	기타자본항목	기타포괄손익누계액	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2018.01.01 (Ⅰ.기초자본)	12,411,581,500	147,592,621,237	(1,462,179,274)	(2,040,369,656)	147,411,826,658	303,913,480,465	1,088,595,748	305,002,076,213

Ⅱ.당기순이익(손실)	0	0	0	0	(11,926,746,841)	(11,926,746,841)	230,960,314	(11,695,786,527)

Ⅲ.순확정급여부채의 재측정 요소	0	0	0	0	1,336,029,211	1,336,029,211	1,336,029,211

Ⅳ.해외사업환산손익	0	0	0	910,126,846	0	910,126,846	81,309,845	991,436,691

Ⅴ.지분의 발행	1,105,148,000	23,960,876,336	0	0	0	25,066,024,336	25,066,024,336

Ⅵ.자기지분상품 매입계약	0	0	0	0	0	0	0	0

Ⅶ.비지배지분증감	0	0	0	0	0	0	(1,400,865,907)	(1,400,865,907)

Ⅷ.자기주식 거래	0	0	(21,635)	0	0	(21,635)	0	(21,635)

Ⅸ.자본 증가(감소) 합계	1,105,148,000	23,960,876,336	(21,635)	910,126,846	(10,590,717,630)	15,385,411,917	(1,088,595,748)	14,296,816,169

2018.12.31 (Ⅹ.기말자본)	13,516,729,500	171,553,497,573	(1,462,200,909)	(1,130,242,810)	136,821,109,028	319,298,892,382	0	319,298,892,382

2019.01.01 (Ⅰ.기초자본)	13,516,729,500	171,553,497,573	(1,462,200,909)	(1,130,242,810)	136,821,109,028	319,298,892,382	0	319,298,892,382

Ⅱ.당기순이익(손실)	0	0	0	0	(11,241,598,094)	(11,241,598,094)	1,542,965,982	(9,698,632,112)

Ⅲ.순확정급여부채의 재측정 요소	0	0	0	0	332,372,463	332,372,463	0	332,372,463

Ⅳ.해외사업환산손익	0	0	0	466,652,516	0	466,652,516	0	466,652,516

Ⅴ.지분의 발행	0	0	0	0	0	0	0	0

Ⅵ.자기지분상품 매입계약	0	0	(55,464,000,000)	0	0	(55,464,000,000)	0	(55,464,000,000)

Ⅶ.비지배지분증감	0	0	0	0	0	0	7,728,894,826	7,728,894,826

Ⅷ.자기주식 거래	0	2,642,556,233	(8,540,286,736)	0	0	(5,897,730,503)	0	(5,897,730,503)

Ⅸ.자본 증가(감소) 합계	0	2,642,556,233	(64,004,286,736)	466,652,516	(10,909,225,631)	(71,804,303,618)	9,271,860,808	(62,532,442,810)

2019.12.31 (Ⅹ.기말자본)	13,516,729,500	174,196,053,806	(65,466,487,645)	(663,590,294)	125,911,883,397	247,494,588,764	9,271,860,808	256,766,449,572

2020.01.01 (Ⅰ.기초자본)	13,516,729,500	174,196,053,806	(65,466,487,645)	(663,590,294)	125,911,883,397	247,494,588,764	9,271,860,808	256,766,449,572

Ⅱ.당기순이익(손실)	0	0	0	0	(88,256,512,707)	(88,256,512,707)	(9,567,970,633)	(97,824,483,340)

Ⅲ.순확정급여부채의 재측정 요소	0	0	0	0	(708,424,846)	(708,424,846)	0	(708,424,846)

Ⅳ.해외사업환산손익	0	0	0	(570,193,867)	0	(570,193,867)	0	(570,193,867)

Ⅴ.지분의 발행	0	0	0	0	0	0	0	0

Ⅵ.자기지분상품 매입계약	0	0	0	0	0	0	0	0

Ⅶ.비지배지분증감	0	264,472,978	(312,174,557)	0	0	(47,701,579)	348,190,739	300,489,160

Ⅷ.자기주식 거래	0	0	(1,160,193,630)	0	0	(1,160,193,630)	0	(1,160,193,630)

Ⅸ.자본 증가(감소) 합계	0	264,472,978	(1,472,368,187)	(570,193,867)	(88,964,937,553)	(90,743,026,629)	(9,219,779,894)	(99,962,806,523)

2020.12.31 (Ⅹ.기말자본)	13,516,729,500	174,460,526,784	(66,938,855,832)	(1,233,784,161)	36,946,945,844	156,751,562,135	52,080,914	156,803,643,049

연결 현금흐름표
제 21 기 2020.01.01 부터 2020.12.31 까지
제 20 기 2019.01.01 부터 2019.12.31 까지
제 19 기 2018.01.01 부터 2018.12.31 까지
(단위 : 원)

제 21 기	제 20 기	제 19 기

Ⅰ.영업활동으로 인한 현금흐름	(8,187,896,186)	5,149,714,862	(39,512,846,973)

(1)당기순이익(손실)	(97,824,483,340)	(9,698,632,112)	(11,695,786,527)

(2)수익ㆍ비용의 조정 (주35)	81,768,822,519	45,150,513,947	6,821,405,619

(3)자산ㆍ부채의 변동 (주35)	10,636,844,239	(31,441,857,417)	(38,783,101,078)

(4)이자수취	595,031,502	4,209,609,703	2,881,420,852

(5)이자지급	(1,611,146,280)	(101,737,891)	0

(6)법인세의 환급(납부)	(1,752,964,826)	(2,968,181,368)	1,263,214,161

Ⅱ.투자활동으로 인한 현금흐름	1,976,691,013	45,369,151,145	30,565,438,209

(1)단기금융자산의 감소	426,762,107	157,443,888,939	66,664,000,000

(2)단기대여금의 감소	30,000,000	129,596,420	5,000,000

(3)장기대여금의 감소	102,900,000	4,700,000	0

(4)매각예정비유동자산의 처분	3,909,000,000	0	0

(5)종속기업의 취득에 따른 증가	0	4,379,638,336	3,995,896,183

(6)투자부동산의 처분	0	5,809,075,000	0

(7)리스채권의 회수	531,315,035	0	0

(8)유형자산의 처분	116,106,058	33,038,748	146,769,484

(9)무형자산의 처분	322,509,090	212,220,000	259,000,000

(10)선수금-고정자산의 증가	0	295,000,000	0

(11)기타비유동자산의 감소	10,525,139,185	13,798,329,169	774,831,799

(12)단기금융자산의 증가	(895,178,107)	(25,884,182,880)	0

(13)장기대여금의 증가	0	(100,000,000)	0

(14)당기손익-공정가치 금융자산의 증가	0	(3,852,412,214)	0

(15)종속기업투자의 증가	0	(88,771,668,568)	(13,243,965,720)

(16)사업결합으로 인한 현금유출	(4,719,429,973)	0	0

(17)종속기업지배력의 상실	0	0	(605,862,678)

(18)유형자산의 취득	(3,495,580,101)	(9,846,465,120)	(7,548,344,187)

(19)건설중인자산의 취득	(2,109,439,721)	(220,675,449)	(604,317,151)

(20)무형자산의 취득	(2,370,624,194)	(1,459,545,732)	(4,062,817,041)

(21)기타비유동자산의 증가	(396,788,366)	(6,601,385,504)	(15,214,752,480)

Ⅲ.재무활동현금흐름	(10,724,060,304)	(28,173,402,697)	(20,856,899)

(1)단기차입금의 증가	4,479,259,012	6,280,584,510	0

(2)장기차입금의 증가	12,500,000,000	0	0

(3)자본금의 납입	300,489,160	0	0

(4)신주발행비 지급	0	0	(20,835,264)

(5)단기차입금의 상환	(30,584,510)	(1,130,000,000)	0

(6)유동성장기부채의 상환	(3,136,097,996)	(221,652,000)	0

(7)장기차입금의 상환	0	(368,404,000)	0

(8)리스부채의 지급	(23,321,536,422)	(22,731,465,197)	0

(9)비지배지분의 취득	(355,395,918)	0	0

(10)자기주식의 취득	(1,160,193,630)	(10,002,466,010)	(21,635)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(16,935,265,477)	22,345,463,310	(8,968,265,663)

Ⅴ.현금및현금성자산에 대한 환율변동효과	(548,346,475)	109,830,674	82,460,010

Ⅵ.현금및현금성자산의순증가(감소)	(17,483,611,952)	22,455,293,984	(8,885,805,653)

Ⅶ.기초현금및현금성자산	54,558,466,355	32,103,172,371	40,988,978,024

Ⅷ.기말현금및현금성자산	37,074,854,403	54,558,466,355	32,103,172,371