에이블씨엔씨 반기보고서 (2016.06)
2. 연결재무제표

연결 재무상태표
제 17 기 반기말 2016.06.30 현재
제 16 기말 2015.12.31 현재
제 15 기말 2014.12.31 현재
(단위 : 원)

제 17 기 반기말	제 16 기말	제 15 기말

자산

Ⅰ.유동자산	189,700,796,679	188,169,257,532	159,085,691,358

(1)현금및현금성자산 (주4,6,23)	16,801,910,368	27,153,451,810	8,600,805,815

(2)단기금융자산 (주6,23)	90,873,350,000	91,142,737,136	72,658,450,000

(3)매출채권 및 기타유동자산 (주6,7,23,24)	28,192,341,667	27,662,412,977	38,319,301,077

(4)선급법인세	151,450	160,150	286,745,385

(5)재고자산 (주8)	53,833,043,194	42,210,495,459	39,220,389,081

Ⅱ.비유동자산	62,684,425,005	60,426,155,961	69,231,270,158

(1)장기금융자산 (주5,6)	3,009,000,000	3,009,000,000	3,138,993,032

(2)유형자산 (주9)	20,863,659,433	20,901,286,006	22,252,436,570

(3)무형자산 (주10)	3,456,042,538	2,964,460,993	3,120,056,035

(4)이연법인세자산 (주21)	2,814,893,137	2,169,805,758	2,381,170,062

(5)기타비유동자산 (주6,7)	32,540,829,897	31,381,603,204	38,338,614,459

자산총계	252,385,221,684	248,595,413,493	228,316,961,516

부채

Ⅰ.유동부채	53,573,785,996	56,252,441,909	51,726,057,260

(1)매입채무 및 미지급금 (주6)	48,188,633,902	48,646,370,571	44,586,305,866

(2)미지급법인세 (주21)	3,234,454,095	3,056,403,842	553,012,756

(3)기타유동부채 (주6,11)	2,150,697,999	4,549,667,496	6,586,738,638

Ⅱ.비유동부채	8,330,186,889	6,915,442,400	7,006,675,890

(1)순확정급여부채 (주12)	2,127,606,150	1,239,777,278	1,989,094,711

(2)충당부채 (주13)	4,334,836,295	3,927,550,039	3,477,303,826

(3)기타비유동부채 (주6,11)	1,867,744,444	1,748,115,083	1,540,277,353

부채총계	61,903,972,885	63,167,884,309	58,732,733,150

자본

Ⅰ.자본금 (주14)	7,689,358,500	7,001,821,000	6,376,577,000

Ⅱ.자본잉여금 (주14)	40,110,046,827	40,121,647,007	40,129,788,167

Ⅲ.기타자본항목 (주15)	3,773,410,919	3,920,636,824	3,528,614,294

Ⅳ.기타포괄손익 (주15)	(1,642,393,688)	(1,410,438,460)	(1,730,372,133)

Ⅴ.이익잉여금(결손금) (주16)	140,550,826,241	135,793,862,813	121,279,621,038

Ⅵ.비지배지분	0	0	0

자본총계	190,481,248,799	185,427,529,184	169,584,228,366

자본과부채총계	252,385,221,684	248,595,413,493	228,316,961,516

연결 포괄손익계산서
제 17 기 반기 2016.01.01 부터 2016.06.30 까지
제 16 기 반기 2015.01.01 부터 2015.06.30 까지
제 16 기 2015.01.01 부터 2015.12.31 까지
제 15 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 17 기 반기	제 16 기 반기	제 16 기	제 15 기

3개월	누적	3개월	누적

Ⅰ.매출액 (주24,25)	108,381,125,896	210,057,709,427	110,099,155,129	197,770,169,620	407,879,120,716	438,349,537,243

(1)제품매출	77,672,821,338	149,965,248,398	81,851,568,603	147,371,153,128	295,187,404,369	332,960,421,233

(2)상품매출	29,940,423,855	57,601,652,974	27,299,421,316	48,284,054,258	107,258,761,657	97,957,392,694

(3)기타매출	767,880,703	2,490,808,055	948,165,210	2,114,962,234	5,432,954,690	7,431,723,316

Ⅱ.매출원가 (주25)	42,267,203,578	81,899,699,824	40,996,465,780	70,594,163,951	149,790,342,228	141,250,543,302

(1)제품매출원가	31,099,036,268	59,524,283,158	29,632,275,703	51,208,402,412	103,399,383,726	107,796,392,985

(2)상품매출원가	10,715,343,134	20,429,853,246	10,599,203,932	17,548,554,694	41,583,607,122	27,459,697,215

(3)기타매출원가	452,824,176	1,945,563,420	764,986,145	1,837,206,845	4,807,351,380	5,994,453,102

Ⅲ.매출총이익	66,113,922,318	128,158,009,603	69,102,689,349	127,176,005,669	258,088,778,488	297,098,993,941

Ⅳ.판매비와관리비 (주18)	60,045,295,427	116,947,407,840	62,615,339,956	124,045,340,211	240,393,534,993	290,350,026,278

Ⅴ.영업이익(손실) (주25)	6,068,626,891	11,210,601,763	6,487,349,393	3,130,665,458	17,695,243,495	6,748,967,663

Ⅵ.영업외수익 (주19)	171,714,739	500,585,829	124,940,598	611,641,926	958,682,459	1,176,828,106

Ⅶ.영업외비용 (주19)	731,136,928	1,059,950,608	254,725,476	837,047,363	2,039,495,894	6,006,196,589

Ⅷ.금융수익 (주6,20)	1,343,921,822	2,339,166,271	851,544,104	2,364,398,234	4,179,752,081	4,080,364,990

Ⅸ.금융비용 (주6,20)	75,737,707	533,212,991	105,045,758	185,492,919	368,267,758	1,045,465,179

Ⅹ.법인세비용차감전순이익(손실)	6,777,388,817	12,457,190,264	7,104,062,861	5,084,165,336	20,425,914,383	4,954,498,991

XI.법인세비용 (주21)	1,689,782,502	2,888,769,199	1,556,048,967	1,235,638,336	4,836,466,876	2,387,111,370

XⅡ.당기순이익(손실)	5,087,606,315	9,568,421,065	5,548,013,894	3,848,527,000	15,589,447,507	2,567,387,621

XⅢ.기타포괄손익	(83,024,293)	(230,650,665)	236,825,094	293,502,969	(4,979,309)	(374,836,052)

(1)당기손익으로 재분류되지 않는 항목	1,304,563	1,304,563	19,585,805	19,585,805	(324,912,982)	(419,399,524)

1.순확정급여부채 재측정요소	1,304,563	1,304,563	19,585,805	19,585,805	(324,912,982)	(419,399,524)

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(84,328,856)	(231,955,228)	217,239,289	273,917,164	319,933,673	44,563,472

1.해외사업환산손익	(84,328,856)	(231,955,228)	217,239,289	273,917,164	319,933,673	44,563,472

XIV.총포괄손익	5,004,582,022	9,337,770,400	5,784,838,988	4,142,029,969	15,584,468,198	2,192,551,569

XV.당기순이익(손실)의 귀속

(1)지배기업지분	5,087,606,315	9,568,421,065	5,548,013,894	3,848,527,000	15,589,447,507	2,567,387,621

(2)비지배지분	0	0	0	0	0	0

XVI.포괄손익의 귀속

(1)지배기업지분	5,004,582,022	9,337,770,400	5,784,838,988	4,142,029,969	15,584,468,198	2,192,551,569

(2)비지배지분	0	0	0	0	0	0

XVII.주당이익 (주22)

(1)기본주당이익(손실)	336	633	403	280	1,134	205

(2)희석주당이익(손실)	336	633	403	280	1,134	205

연결 자본변동표
제 17 기 반기 2016.01.01 부터 2016.06.30 까지
제 16 기 반기 2015.01.01 부터 2015.06.30 까지
제 16 기 2015.01.01 부터 2015.12.31 까지
제 15 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	기타자본항목	기타포괄손익	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2014.01.01 (Ⅰ.기초자본)	5,808,046,500	40,137,157,107	1,159,087,215	(1,774,935,605)	123,111,344,341	168,440,699,558	0	168,440,699,558

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	2,567,387,621	2,567,387,621	0	2,567,387,621

(2)보험수리적손익	0	0	0	0	(419,399,524)	(419,399,524)	0	(419,399,524)

(3)해외사업환산손익	0	0	0	44,563,472	0	44,563,472	0	44,563,472

(4)배당금지급	568,530,500	(7,368,940)	0	0	(3,979,711,400)	(3,418,549,840)	0	(3,418,549,840)

(5)자기주식 거래	0	0	(88,249,695)	0	0	(88,249,695)	0	(88,249,695)

(6)주식선택권 부여 및 행사	0	0	2,457,776,774	0	0	2,457,776,774	0	2,457,776,774

2014.12.31 (Ⅲ.기말자본)	6,376,577,000	40,129,788,167	3,528,614,294	(1,730,372,133)	121,279,621,038	169,584,228,366	0	169,584,228,366

2015.01.01 (Ⅰ.기초자본)	6,376,577,000	40,129,788,167	3,528,614,294	(1,730,372,133)	121,279,621,038	169,584,228,366	0	169,584,228,366

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	15,589,447,507	15,589,447,507	0	15,589,447,507

(2)보험수리적손익	0	0	0	0	(324,912,982)	(324,912,982)	0	(324,912,982)

(3)해외사업환산손익	0	0	0	319,933,673	0	319,933,673	0	319,933,673

(4)배당금지급	625,244,000	(8,141,160)	0	0	(750,292,750)	(133,189,910)	0	(133,189,910)

(5)자기주식 거래	0	0	(139,097,025)	0	0	(139,097,025)	0	(139,097,025)

(6)주식선택권 부여 및 행사	0	0	531,119,555	0	0	531,119,555	0	531,119,555

2015.12.31 (Ⅲ.기말자본)	7,001,821,000	40,121,647,007	3,920,636,824	(1,410,438,460)	135,793,862,813	185,427,529,184	0	185,427,529,184

2015.01.01 (Ⅰ.기초자본)	6,376,577,000	40,129,788,167	3,528,614,294	(1,730,372,133)	121,279,621,038	169,584,228,366	0	169,584,228,366

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	3,848,527,000	3,848,527,000	0	3,848,527,000

(2)보험수리적손익	0	0	0	0	19,585,805	19,585,805	0	19,585,805

(3)해외사업환산손익	0	0	0	273,917,164	0	273,917,164	0	273,917,164

(4)배당금지급	625,244,000	(8,141,160)	0	0	(750,292,750)	(133,189,910)	0	(133,189,910)

(5)자기주식 거래	0	0	(139,097,025)	0	0	(139,097,025)	0	139,097,025

(6)주식선택권 부여 및 행사	0	0	531,119,555	0	0	531,119,555	0	531,119,555

2015.06.30 (Ⅲ.기말자본)	7,001,821,000	40,121,647,007	3,920,636,824	(1,456,454,969)	124,397,441,093	173,985,090,955	0	173,985,090,955

2016.01.01 (Ⅰ.기초자본)	7,001,821,000	40,121,647,007	3,920,636,824	(1,410,438,460)	135,793,862,813	185,427,529,184	0	185,427,529,184

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	9,568,421,065	9,568,421,065	0	9,568,421,065

(2)보험수리적손익	0	0	0	0	1,304,563	1,304,563	0	1,304,563

(3)해외사업환산손익	0	0	0	(231,955,228)	0	(231,955,228)	0	(231,955,228)

(4)배당금지급	687,537,500	(11,600,180)	0	0	(4,812,762,200)	(4,136,824,880)	0	(4,136,824,880)

(5)자기주식 거래	0	0	(147,225,905)	0	0	(147,225,905)	0	(147,225,905)

(6)주식선택권 부여 및 행사	0	0	0	0	0	0	0	0

2016.06.30 (Ⅲ.기말자본)	7,689,358,500	40,110,046,827	3,773,410,919	(1,642,393,688)	140,550,826,241	190,481,248,799	0	190,481,248,799

연결 현금흐름표
제 17 기 반기 2016.01.01 부터 2016.06.30 까지
제 16 기 반기 2015.01.01 부터 2015.06.30 까지
제 16 기 2015.01.01 부터 2015.12.31 까지
제 15 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 17 기 반기	제 16 기 반기	제 16 기	제 15 기

Ⅰ.영업활동현금흐름	(2,203,229,222)	13,343,017,912	33,603,488,465	(10,995,901,655)

(1)당기순이익(손실)	9,568,421,065	3,848,527,000	15,589,447,507	2,567,387,621

(2)조정 (주26)	8,102,317,572	6,442,718,086	14,274,106,094	16,911,228,109

(3)자산부채의 증감 (주26)	(18,030,040,448)	1,933,976,722	3,033,120,843	(28,786,575,342)

(4)이자수취	1,501,035,355	1,950,625,591	2,460,139,985	2,865,781,538

(5)이자지급	0	(1,358,222)	(1,358,222)	(161,895,895)

(6)법인세납부(환급)	(3,344,962,766)	(831,471,265)	(1,751,967,742)	(4,391,827,686)

Ⅱ.투자활동현금흐름	(3,813,839,325)	4,190,629,171	(14,839,317,525)	(8,050,758,486)

(1)단기금융상품의 처분	239,987,136	883,500,000	1,800,600,000	10,042,000,000

(2)장기대여금의 감소	20,000,000	50,000,000	50,000,000	50,000,000

(3)유형자산의 처분	30,675	45,643,614	46,651,310	14,744,266

(4)무형자산의 처분	0	200,000,000	200,000,000	180,000,000

(5)기타비유동자산의 감소	1,730,106,458	5,802,601,462	13,250,514,413	4,374,251,760

(6)단기금융상품의 취득	0	0	(20,000,000,000)	(2,565,000,000)

(7)장기금융상품의 취득	0	(59,996,784)	(109,994,104)	(3,122,993,568)

(8)유형자산의 취득	(1,963,100,943)	(919,194,365)	(2,885,628,161)	(6,143,210,286)

(9)무형자산의 취득	(1,131,215,999)	(337,711,672)	(1,242,612,783)	(1,242,061,420)

(10)기타비유동자산의 증가	(2,709,646,652)	(1,474,213,084)	(5,948,848,200)	(9,638,489,238)

Ⅲ.재무활동현금흐름	(4,284,050,785)	(272,286,935)	(272,286,935)	(3,506,799,535)

(1)배당금지급	(4,125,224,700)	(125,048,750)	(125,048,750)	(3,411,180,900)

(2)주식발행비용	(11,600,180)	(8,141,160)	(8,141,160)	(7,368,940)

(3)자기주식의 취득	(147,225,905)	(139,097,025)	(139,097,025)	(88,249,695)

Ⅳ.외화환산전 현금및현금성자산의 순증가(감소)	(10,301,119,332)	17,261,360,148	18,491,884,005	(22,553,459,676)

Ⅴ.외화환산으로인한현금의변동	(50,422,110)	31,280,256	60,761,990	(28,448,967)

Ⅵ.현금및현금성자산의순증가(감소)	(10,351,541,442)	17,292,640,404	18,552,645,995	(22,581,908,643)

Ⅶ.기초현금및현금성자산	27,153,451,810	8,600,805,815	8,600,805,815	31,182,714,458

Ⅷ.기말현금및현금성자산	16,801,910,368	25,893,446,219	27,153,451,810	8,600,805,815