에이블씨엔씨 사업보고서 (2019.12)
2. 연결재무제표

연결 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	199,999,434,025	264,765,282,103	307,300,789,881

(1)현금및현금성자산 (주4,6,29)	54,558,466,355	32,103,172,371	40,988,978,024

(2)단기금융자산 (주6)	0	125,000,000,000	191,636,500,000

(3)매출채권 (주6,8,30)	40,392,936,495	33,714,814,580	22,135,410,046

(4)기타유동자산 (주6,8)	9,686,505,189	10,198,204,483	5,716,723,234

(5)당기법인세자산	1,110,846,166	807,069,681	2,135,463,205

(6)재고자산 (주9)	87,262,687,175	62,942,020,988	44,687,715,372

(7)매각예정비유동자산 (주11)	6,987,992,645	0	0

Ⅱ.비유동자산	233,270,997,705	123,312,938,458	64,854,793,750

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

(2)순확정급여자산 (주17)	4,129,798,307	2,889,070,859	30,591,491

(3)당기손익-공정가치 측정 금융자산 (주6,7,18)	7,314,000,000	0	0

(4)유형자산 (주10)	16,591,988,927	15,134,030,238	14,887,351,646

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

(6)사용권자산 (주34)	56,482,508,730	0	0

(7)무형자산 (주13)	94,421,051,244	38,460,241,131	2,688,063,472

(8)이연법인세자산 (주27)	8,226,546,214	6,871,424,040	4,780,677,048

(9)기타비유동자산 (주6,8)	40,928,391,344	48,264,984,287	33,328,165,867

자산총계	433,270,431,730	388,078,220,561	372,155,583,631

부채

Ⅰ.유동부채	96,726,193,045	65,315,003,080	65,129,821,984

(1)매입채무 (주6)	32,589,148,483	33,564,214,539	36,266,595,451

(2)단기차입금 (주6,14,29)	7,638,584,510	1,388,000,000	0

(3)미지급금 (주6)	16,036,694,372	19,142,015,832	19,118,953,237

(4)미지급법인세	1,662,095,309	451,996,631	0

(5)이연수익 (주18)	2,790,689,971	3,322,226,877	3,953,783,491

(6)유동충당부채 (주18)	2,621,453,140	2,366,445,296	2,558,072,399

(7)기타유동부채 (주6,16)	6,550,464,868	5,080,103,905	3,232,417,406

(8)유동성전환상환우선주부채 (주6,7,15)	590,512,844	0	0

(9)유동리스부채 (주6,29,34)	25,027,141,548	0	0

(10)유동성장기차입금 (주6,14,29)	1,219,408,000	0	0

Ⅱ.비유동부채	80,173,789,113	3,950,325,099	2,509,685,434

(1)장기차입금 (주6,14,29)	99,960,000	1,519,424,000	0

(2)전환상환우선주부채 (주6,7,15)	1,515,218,087	0	0

(3)비유동리스부채 (주6,29,34)	30,940,234,396	0	0

(4)순확정급여부채 (주17)	730,320,359	293,712,733	0

(5)충당부채 (주18)	944,447,250	908,856,432	874,606,829

(6)기타비유동부채 (주6,7,16,18)	45,943,609,021	1,228,331,934	1,635,078,605

부채총계	176,899,982,158	69,265,328,179	67,639,507,418

자본

Ⅰ.지배기업지분	247,098,588,764	318,812,892,382	303,427,480,465

(1)자본금 (주19)	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

(2)자본잉여금 (주19)	174,196,053,806	171,553,497,573	147,592,621,237

(3)기타자본항목 (주20)	(65,466,487,645)	(1,462,200,909)	(1,462,179,274)

(4)기타포괄손익누계액 (주20)	(663,590,294)	(1,130,242,810)	(2,040,369,656)

(5)이익잉여금(결손금) (주21)	125,515,883,397	136,335,109,028	146,925,826,658

Ⅱ.비지배지분	9,271,860,808	0	1,088,595,748

자본총계	256,370,449,572	318,812,892,382	304,516,076,213

자본과부채총계	433,270,431,730	388,078,220,561	372,155,583,631

연결 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 (주2,30,31)	422,205,555,168	345,522,432,029	373,285,260,310

(1)제품매출액	290,449,695,506	250,103,813,267	270,327,081,969

(2)상품매출액	129,202,730,738	94,231,799,685	102,113,951,683

(3)기타매출액	2,553,128,924	1,186,819,077	844,226,658

Ⅱ.매출원가 (주22)	168,852,823,293	144,551,799,807	151,371,091,377

(1)제품매출원가	120,560,958,393	105,195,855,350	109,083,086,733

(2)상품매출원가	47,515,830,962	38,209,494,896	39,322,434,694

(3)기타매출원가	776,033,938	1,146,449,561	2,965,569,950

Ⅲ.매출총이익	253,352,731,875	200,970,632,222	221,914,168,933

Ⅳ.판매비와관리비 (주22,23)	251,518,620,261	219,929,423,701	210,684,608,392

Ⅴ.영업이익(손실) (주31)	1,834,111,614	(18,958,791,479)	11,229,560,541

Ⅵ.영업외수익 (주24)	5,641,668,476	1,680,117,845	1,210,298,723

Ⅶ.영업외비용 (주24)	26,253,482,060	3,470,803,257	3,570,401,012

Ⅷ.금융수익 (주6,25)	24,521,545,359	5,847,958,609	2,883,784,835

Ⅸ.금융비용 (주6,25)	17,132,791,092	490,528,147	2,055,384,917

Ⅹ.종속기업투자이익	0	1,106,538,894	0

XI.법인세비용차감전순이익(손실)	(11,388,947,703)	(14,285,507,535)	9,697,858,170

XⅡ.법인세비용 (주26)	(1,780,315,591)	(2,589,721,008)	908,246,297

XⅢ.당기순이익(손실)	(9,608,632,112)	(11,695,786,527)	8,789,611,873

XIV.당기순이익(손실)의 귀속

(1)지배기업소유주지분	(11,151,598,094)	(11,926,746,841)	8,198,475,522

(2)비지배주주지분	1,542,965,982	230,960,314	591,136,351

XV.기타포괄손익	799,024,979	2,327,465,902	(2,448,571,935)

(1)당기손익으로 재분류되지 않는항목	332,372,463	1,336,029,211	(1,464,815,590)

1.순확정급여부채 재측정요소	332,372,463	1,336,029,211	(1,464,815,590)

(2)당기손익으로 재분류될 수 있는 항목	466,652,516	991,436,691	(983,756,345)

1.해외사업환산손익	466,652,516	991,436,691	(983,756,345)

XVI.총포괄손익	(8,809,607,133)	(9,368,320,625)	6,341,039,938

XVII.총 포괄손익의 귀속

(1)지배기업지분	(10,352,573,115)	(9,680,590,784)	5,825,243,996

(2)비지배주주지분	1,542,965,982	312,270,159	515,795,942

XVIII.주당이익 (주27)

(1)기본주당이익(손실) (단위 : 원)	(420)	(483)	490

(2)희석주당이익(손실) (단위 : 원)	(420)	(483)	490

연결 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

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	기타자본항목	기타포괄손익누계액	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2017.01.01 (Ⅰ.기초자본)	7,689,358,500	40,110,046,827	3,773,410,919	(1,909,027,831)	148,446,954,358	198,110,742,773	0	198,110,742,773

Ⅱ.당기순이익(손실)	0	0	0	0	8,198,475,522	8,198,475,522	591,136,351	8,789,611,873

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

Ⅳ.해외사업환산손익	0	0	0	(908,415,936)	0	(908,415,936)	(75,340,409)	(983,756,345)

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

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

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

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

Ⅸ.자기지분상품 매입계약	0	0	0	0	0	0	0	0

Ⅹ.비지배지분증감	0	353,189,292	0	777,074,111	0	1,130,263,403	572,799,806	1,703,063,209

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

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

XⅢ.자본 증가(감소) 합계	4,722,223,000	107,482,574,410	(5,235,590,193)	(131,341,825)	(1,521,127,700)	105,316,737,692	1,088,595,748	106,405,333,440

2017.12.31 (XIV.기말자본)	12,411,581,500	147,592,621,237	(1,462,179,274)	(2,040,369,656)	146,925,826,658	303,427,480,465	1,088,595,748	304,516,076,213

2018.01.01 (Ⅰ.기초자본)	12,411,581,500	147,592,621,237	(1,462,179,274)	(2,040,369,656)	146,925,826,658	303,427,480,465	1,088,595,748	304,516,076,213

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

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

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

Ⅴ.회계변경 누적효과	0	0	0	0	0	0	0	0

Ⅵ.주식배당	0	0	0	0	0	0	0	0

Ⅶ.배당금지급	0	0	0	0	0	0	0	0

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

Ⅸ.자기지분상품 매입계약	0	0	0	0	0	0	0	0

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

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

XⅡ.주식기준보상거래	0	0	0	0	0	0	0	0

XⅢ.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 (XIV.기말자본)	13,516,729,500	171,553,497,573	(1,462,200,909)	(1,130,242,810)	136,335,109,028	318,812,892,382	0	318,812,892,382

2019.01.01 (Ⅰ.기초자본)	13,516,729,500	171,553,497,573	(1,462,200,909)	(1,130,242,810)	136,335,109,028	318,812,892,382	0	318,812,892,382

Ⅱ.당기순이익(손실)	0	0	0	0	(11,151,598,094)	(11,151,598,094)	1,542,965,982	(9,608,632,112)

Ⅲ.순확정급여부채 재측정요소	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.회계변경 누적효과	0	0	0	0	0	0	0	0

Ⅵ.주식배당	0	0	0	0	0	0	0	0

Ⅶ.배당금지급	0	0	0	0	0	0	0	0

Ⅷ.지분의 발행	0	0	0	0	0	0	0	0

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

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

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

XⅡ.주식기준보상거래	0	0	0	0	0	0	0	0

XⅢ.자본 증가(감소) 합계	0	2,642,556,233	(64,004,286,736)	466,652,516	(10,819,225,631)	(71,714,303,618)	9,271,860,808	(62,442,442,810)

2019.12.31 (XIV.기말자본)	13,516,729,500	174,196,053,806	(65,466,487,645)	(663,590,294)	125,515,883,397	247,098,588,764	9,271,860,808	256,370,449,572

연결 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	5,149,714,862	(39,512,846,973)	4,029,972,957

(1)당기순이익(손실)	(9,608,632,112)	(11,695,786,527)	8,789,611,873

(2)조정 (주32)	45,150,513,947	6,821,405,619	15,184,526,958

(3)자산ㆍ부채의 증감 (주32)	(31,531,857,417)	(38,783,101,078)	(13,213,703,010)

(4)이자수취	4,209,609,703	2,881,420,852	1,948,839,239

(5)이자지급	(101,737,891)	0	0

(6)법인세납부(환급)	(2,968,181,368)	1,263,214,161	(8,679,302,103)

Ⅱ.투자활동현금흐름	45,369,151,145	30,565,438,209	(110,339,102,095)

(1)단기금융상품의 처분	157,443,888,939	66,664,000,000	0

(2)단기대여금의 감소	129,596,420	5,000,000	0

(3)장기대여금의 감소	4,700,000	0	0

(4)투자부동산의 처분	5,809,075,000	0	0

(5)종속기업변동으로인한 증가	4,379,638,336	3,995,896,183	(188,389,134)

(6)유형자산의 처분	33,038,748	146,769,484	28,014,077

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

(8)선수금-고정자산의 증가	295,000,000	0	0

(9)기타비유동자산의 감소	13,798,329,169	774,831,799	5,578,882,819

(10)단기금융상품의 취득	(25,884,182,880)	0	(101,674,600,000)

(11)장기대여금의 취득	(100,000,000)	0	0

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

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

(14)종속기업지배력의 상실	0	(605,862,678)	(311,293,241)

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

(16)유형자산의 취득	(9,846,465,120)	(7,548,344,187)	(5,023,720,746)

(17)무형자산의 취득	(1,459,545,732)	(4,062,817,041)	(1,205,813,872)

(18)기타비유동자산의 증가	(6,601,385,504)	(15,214,752,480)	(6,842,181,998)

Ⅲ.재무활동현금흐름	(28,173,402,697)	(20,856,899)	101,645,857,865

(1)단기차입금의 증가	6,280,584,510	0	0

(2)비지배지분과의 자본거래	0	0	1,834,132,040

(3)주식의 발행	0	0	106,293,905,400

(4)배당금지급	0	0	(6,048,259,600)

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

(6)단기차입금의 상환	(1,130,000,000)	0	0

(7)장기차입금의 상환	(590,056,000)	0	0

(8)리스부채의 지급	(22,731,465,197)	0	0

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

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	22,345,463,310	(8,968,265,663)	(4,663,271,273)

Ⅴ.현금및현금성자산에 대한 환율변동효과	109,830,674	82,460,010	(451,513,724)

Ⅵ.현금및현금성자산의순증가(감소)	22,455,293,984	(8,885,805,653)	(5,114,784,997)

Ⅶ.기초현금및현금성자산	32,103,172,371	40,988,978,024	46,103,763,021

Ⅷ.기말현금및현금성자산	54,558,466,355	32,103,172,371	40,988,978,024