에이블씨엔씨 사업보고서 (2019.12)
4. 재무제표

재무상태표
제 20 기 2019.12.31 현재
제 19 기 2018.12.31 현재
제 18 기 2017.12.31 현재
(단위 : 원)

제 20 기	제 19 기	제 18 기

자산

Ⅰ.유동자산	136,666,598,346	235,631,271,347	287,839,896,822

(1)현금및현금성자산 (주4,6,27)	45,369,925,806	26,932,649,945	35,294,509,296

(2)단기금융자산 (주6,27)	0	125,000,000,000	190,000,000,000

(3)매출채권 (주6,7,27,28)	29,552,722,841	28,123,649,553	22,687,493,356

(4)기타유동자산 (주6,7,28)	6,457,511,231	8,650,069,154	4,060,571,132

(5)당기법인세자산	545,323,816	664,301,010	2,040,875,106

(6)재고자산 (주8)	47,753,122,007	46,260,601,685	33,756,447,932

(7)매각예정비유동자산 (주11)	6,987,992,645	0	0

Ⅱ.비유동자산	258,424,246,594	126,195,024,712	64,826,126,459

(1)장기금융자산 (주5,6)	3,003,000,000	3,003,000,000	3,003,000,000

(2)순확정급여자산 (주15)	4,129,798,307	2,889,070,859	30,591,491

(3)당기손익-공정가치 측정 금융자산 (주6,16)	8,754,073,524	0	0

(4)종속기업투자 (주9)	120,869,537,692	40,403,658,360	2,072,833,040

(5)유형자산 (주10)	12,405,778,294	14,202,319,260	14,624,771,472

(6)투자부동산 (주12)	2,173,712,939	8,690,187,903	6,136,944,226

(7)사용권자산 (주31)	54,689,950,732	0	0

(8)무형자산 (주13)	4,596,498,054	5,283,114,693	2,676,474,503

(9)이연법인세자산 (주25)	8,828,332,907	6,392,252,280	3,840,192,989

(10)기타비유동자산 (주6,7)	38,973,564,145	45,331,421,357	32,441,318,738

자산총계	395,090,844,940	361,826,296,059	352,666,023,281

부채

Ⅰ.유동부채	68,964,165,711	54,655,303,637	61,778,188,376

(1)매입채무 (주6)	25,655,269,752	28,502,524,049	35,320,665,092

(2)미지급금 (주6)	13,061,616,528	17,740,174,034	18,245,496,130

(3)이연수익 (주16)	1,781,735,193	3,245,474,704	3,469,855,011

(4)유동충당부채 (주2,16)	2,556,637,134	2,313,267,926	2,516,425,737

(5)기타유동부채 (주6,14)	2,257,324,312	2,853,862,924	2,225,746,406

(6)유동리스부채 (주6,27,31)	23,651,582,792	0	0

Ⅱ.비유동부채	38,014,239,025	2,035,671,432	1,714,606,829

(1)비유동리스부채 (주6,27,31)	30,553,763,798	0	0

(2)충당부채 (주16)	944,447,250	908,856,432	874,606,829

(3)기타비유동부채 (주6,14,16)	6,516,027,977	1,126,815,000	840,000,000

부채총계	106,978,404,736	56,690,975,069	63,492,795,205

자본

Ⅰ.자본금 (주17)	13,516,729,500	13,516,729,500	12,411,581,500

(1)보통주자본금	13,516,729,500	13,516,729,500	12,411,581,500

Ⅱ.자본잉여금 (주17)	173,303,131,223	170,660,574,990	146,699,698,654

Ⅲ.기타자본항목 (주18)	(10,002,487,645)	(1,462,200,909)	(1,462,179,274)

Ⅳ.이익잉여금(결손금) (주19)	111,295,067,126	122,420,217,409	131,524,127,196

자본총계	288,112,440,204	305,135,320,990	289,173,228,076

자본과부채총계	395,090,844,940	361,826,296,059	352,666,023,281

포괄손익계산서
제 20 기 2019.01.01 부터 2019.12.31 까지
제 19 기 2018.01.01 부터 2018.12.31 까지
제 18 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

제 20 기	제 19 기	제 18 기

Ⅰ.매출액 (주2,28,29)	320,030,439,691	308,390,623,120	332,201,322,559

(1)제품매출액	264,464,379,113	250,103,813,267	270,327,081,969

(2)상품매출액	53,704,383,235	57,099,990,776	61,204,204,024

(3)기타매출액	1,861,677,343	1,186,819,077	670,036,566

Ⅱ.매출원가	132,979,650,948	127,921,131,172	133,121,524,595

(1)제품매출원가 (주20)	111,593,874,202	105,195,855,350	109,083,086,733

(2)상품매출원가 (주20)	20,609,742,808	21,578,826,261	23,384,208,406

(3)기타매출원가	776,033,938	1,146,449,561	654,229,456

Ⅲ.매출총이익	187,050,788,743	180,469,491,948	199,079,797,964

Ⅳ.판매비와관리비 (주22)	189,857,126,062	197,488,822,409	191,418,530,451

Ⅴ.영업이익(손실)	(2,806,337,319)	(17,019,330,461)	7,661,267,513

Ⅵ.영업외수익 (주23)	5,509,214,746	1,163,098,540	1,119,297,435

Ⅶ.영업외비용 (주23)	4,423,476,838	2,714,229,967	4,816,674,171

Ⅷ.금융수익 (주6,24)	5,898,704,473	5,756,002,994	2,788,044,571

Ⅸ.금융비용 (주6,24)	18,854,433,967	490,528,147	2,055,384,917

Ⅹ.법인세비용차감전순이익(손실)	(14,676,328,905)	(13,304,987,041)	4,696,550,431

XI.법인세비용 (주25)	(3,223,850,330)	(2,865,048,043)	336,989,827

XⅡ.당기순이익(손실)	(11,452,478,575)	(10,439,938,998)	4,359,560,604

XⅢ.기타포괄손익 (주15)	327,328,292	1,336,029,211	(1,464,815,590)

XIV.총포괄손익	(11,125,150,283)	(9,103,909,787)	2,894,745,014

XV.주당이익 (주26)

(1)기본주당이익(손실) (단위 : 원)	(431)	(423)	261

(2)희석주당이익(손실) (단위 : 원)	(431)	(423)	261

자본변동표
제 20 기 2019.01.01 부터 2019.12.31 까지
제 19 기 2018.01.01 부터 2018.12.31 까지
제 18 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본항목	이익잉여금	자본 합계

2017.01.01 (Ⅰ.기초자본)	7,689,358,500	39,570,313,536	3,773,410,919	136,884,169,814	187,917,252,769

Ⅱ.당기순이익(손실)	0	0	0	4,359,560,604	4,359,560,604

Ⅲ.순확정급여부채 재측정요소	0	0	0	(1,464,815,590)	(1,464,815,590)

Ⅳ.회계변경 누적효과	0	0	0	(1,450,495,532)	(1,450,495,532)

Ⅴ.주식배당	756,032,500	(11,758,950)	0	(756,032,500)	(11,758,950)

Ⅵ.배당금지급	0	0	0	(6,048,259,600)	(6,048,259,600)

Ⅶ.지분의 발행	3,966,190,500	102,025,999,340	0	0	105,992,189,840

Ⅷ.자기주식 거래로 인한 증감	0	0	(120,445,465)	0	(120,445,465)

Ⅸ.주식기준보상거래	0	5,115,144,728	(5,115,144,728)	0	0

Ⅹ.자본 증가(감소) 합계	4,722,223,000	107,129,385,118	(5,235,590,193)	(5,360,042,618)	101,255,975,307

2017.12.31 (XI.기말자본)	12,411,581,500	146,699,698,654	(1,462,179,274)	131,524,127,196	289,173,228,076

2018.01.01 (Ⅰ.기초자본)	12,411,581,500	146,699,698,654	(1,462,179,274)	131,524,127,196	289,173,228,076

Ⅱ.당기순이익(손실)	0	0	0	(10,439,938,998)	(10,439,938,998)

Ⅲ.순확정급여부채 재측정요소	0	0	0	1,336,029,211	1,336,029,211

Ⅳ.회계변경 누적효과	0	0	0	0	0

Ⅴ.주식배당	0	0	0	0	0

Ⅵ.배당금지급	0	0	0	0	0

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

Ⅷ.자기주식 거래로 인한 증감	0	0	(21,635)	0	(21,635)

Ⅸ.주식기준보상거래	0	0	0	0	0

Ⅹ.자본 증가(감소) 합계	1,105,148,000	23,960,876,336	(21,635)	(9,103,909,787)	15,962,092,914

2018.12.31 (XI.기말자본)	13,516,729,500	170,660,574,990	(1,462,200,909)	122,420,217,409	305,135,320,990

2019.01.01 (Ⅰ.기초자본)	13,516,729,500	170,660,574,990	(1,462,200,909)	122,420,217,409	305,135,320,990

Ⅱ.당기순이익(손실)	0	0	0	(11,452,478,575)	(11,452,478,575)

Ⅲ.순확정급여부채 재측정요소	0	0	0	327,328,292	327,328,292

Ⅳ.회계변경 누적효과	0	0	0	0	0

Ⅴ.주식배당	0	0	0	0	0

Ⅵ.배당금지급	0	0	0	0	0

Ⅶ.지분의 발행	0	0	0	0	0

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

Ⅸ.주식기준보상거래	0	0	0	0	0

Ⅹ.자본 증가(감소) 합계	0	2,642,556,233	(8,540,286,736)	(11,125,150,283)	(17,022,880,786)

2019.12.31 (XI.기말자본)	13,516,729,500	173,297,769,334	(10,002,487,645)	111,295,067,126	288,112,440,204

현금흐름표
제 20 기 2019.01.01 부터 2019.12.31 까지
제 19 기 2018.01.01 부터 2018.12.31 까지
제 18 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

제 20 기	제 19 기	제 18 기

Ⅰ.영업활동현금흐름	15,829,564,487	(35,664,780,556)	6,574,395,138

(1)당기순이익(손실)	(11,452,478,575)	(10,439,938,998)	4,359,560,604

(2)조정 (주30)	36,392,213,509	5,290,320,501	13,872,004,579

(3)자산ㆍ부채의 증감 (주30)	(13,143,198,339)	(34,617,367,301)	(5,831,001,441)

(4)이자수취	3,963,940,732	2,789,471,146	1,853,297,898

(5)법인세납부(환급)	69,087,160	1,312,734,096	(7,679,466,502)

Ⅱ.투자활동현금흐름	33,892,980,126	27,323,778,104	(107,126,114,536)

(1)단기금융상품의 처분	125,000,000,000	65,000,000,000	0

(2)단기대여금의 감소	0	5,000,000	0

(3)종속기업에 대한 투자자산의 처분	0	0	1,645,742,906

(4)투자부동산의 처분	5,809,075,000	0	0

(5)선수금-고정자산의증가	295,000,000	0	0

(6)유형자산의 처분	3,363,636	126,272,726	12,383,026

(7)무형자산의 처분	212,220,000	259,000,000	300,000,000

(8)기타비유동자산의 감소	11,280,734,116	2,460,827,000	4,701,390,000

(9)단기대여금의 취득	(1,000,000,000)	0	0

(10)단기금융상품의 취득	0	0	(100,000,000,000)

(11)당기손익-공정가치측정 금융자산의 취득	(3,852,412,214)	0	0

(12)종속기업투자의 증가	(88,771,668,568)	(13,243,965,720)	(1,000,000,000)

(13)선급금-고정자산의 증가	(220,675,449)	(604,317,151)	0

(14)유형자산의 취득	(7,399,555,648)	(7,498,567,426)	(4,962,030,646)

(15)무형자산의 취득	(1,184,392,627)	(3,965,718,845)	(1,181,445,962)

(16)기타비유동자산의 증가	(6,278,708,120)	(15,214,752,480)	(6,642,153,860)

Ⅲ.재무활동현금흐름	(31,274,153,429)	(20,856,899)	99,811,725,825

(1)주식의 발행	0	0	106,293,905,400

(2)배당금지급	0	0	(6,048,259,600)

(3)신주발행비 지급	0	(20,835,264)	(313,474,510)

(4)리스부채의 지급	(21,271,687,419)	0	0

(5)자기주식의 취득	(10,002,466,010)	(21,635)	(120,445,465)

Ⅳ.현금및현금성자산에 대한 환율변동효과	(11,115,323)	0	0

Ⅴ.현금및현금성자산의순증가(감소)	18,437,275,861	(8,361,859,351)	(739,993,573)

Ⅵ.기초현금및현금성자산	26,932,649,945	35,294,509,296	36,034,502,869

Ⅶ.기말현금및현금성자산	45,369,925,806	26,932,649,945	35,294,509,296