에이블씨엔씨 사업보고서 (2020.12)
4. 재무제표

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	100,905,044,652	137,062,598,346	236,117,271,347

(1)현금및현금성자산 (주6,29,31)	29,594,140,012	45,369,925,806	26,932,649,945

(2)단기금융자산 (주29,31)	3,000,000,000	0	125,000,000,000

(3)매출채권 (주8,30,31,33)	20,127,609,430	29,552,722,841	28,123,649,553

(4)기타유동자산 (주8,33)	16,787,420,054	6,853,511,231	9,136,069,154

(5)당기법인세자산 (주27)	114,261,420	545,323,816	664,301,010

(6)재고자산 (주9)	31,281,613,736	47,753,122,007	46,260,601,685

(7)매각예정비유동자산 (주10)	0	6,987,992,645	0

Ⅱ.비유동자산	145,941,745,397	241,335,246,594	126,195,024,712

(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)	957,739,822	8,754,073,524	0

(4)종속기업투자주식 (주5,33,34)	70,110,872,774	103,780,537,692	40,403,658,360

(5)유형자산 (주11,34)	8,287,028,690	12,405,778,294	14,202,319,260

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

(7)사용권자산 (주32,34)	9,356,939,478	54,689,950,732	0

(8)무형자산 (주13,34)	3,147,345,111	4,596,498,054	5,283,114,693

(9)이연법인세자산 (주27)	18,295,075,694	8,828,332,907	6,392,252,280

(10)기타비유동자산 (주8,33)	27,136,931,010	38,973,564,145	45,331,421,357

자산총계	246,846,790,049	378,397,844,940	362,312,296,059

부채

Ⅰ.유동부채	43,366,290,951	68,964,165,711	54,655,303,637

(1)매입채무 (주30,31,33)	9,061,762,116	25,655,269,752	28,502,524,049

(2)미지급금 (주31,33)	9,551,707,812	13,061,616,528	17,740,174,034

(3)이연수익 (주16)	1,090,924,479	1,781,735,193	3,245,474,704

(4)기타충당부채 (주16)	1,773,880,009	2,556,637,134	2,313,267,926

(5)기타유동부채 (주15)	2,315,658,645	2,257,324,312	2,853,862,924

(6)유동성리스부채 (주30,31,32,35)	15,739,033,898	23,651,582,792	0

(7)유동성장기차입금 (주14,29,31,35)	3,833,323,992	0	0

Ⅱ.비유동부채	28,986,301,621	38,014,239,025	2,035,671,432

(1)장기차입금 (주14,29,31,35)	5,749,986,012	0	0

(2)리스부채 (주30,31,32,35)	13,730,059,845	30,553,763,798	0

(3)충당부채 (주16)	981,431,804	944,447,250	908,856,432

(4)기타비유동부채 (주15,31,33)	8,524,823,960	6,516,027,977	1,126,815,000

부채총계	72,352,592,572	106,978,404,736	56,690,975,069

자본

Ⅰ.자본금 (주17)	13,516,729,500	13,516,729,500	13,516,729,500

Ⅱ.자본잉여금 (주17)	173,303,131,223	173,303,131,223	170,660,574,990

Ⅲ.기타자본항목 (주18)	(11,162,681,275)	(10,002,487,645)	(1,462,200,909)

Ⅳ.이익잉여금(결손금) (주19)	(1,162,981,971)	94,602,067,126	122,906,217,409

자본총계	174,494,197,477	271,419,440,204	305,621,320,990

자본과부채총계	246,846,790,049	378,397,844,940	362,312,296,059

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	225,578,133,059	320,030,439,691	308,390,623,120

(1)제품매출액 (주21,33)	185,444,404,574	264,464,379,113	250,103,813,267

(2)상품매출액 (주21,33)	37,965,966,917	53,704,383,235	57,099,990,776

(3)기타매출액 (주21)	2,167,761,568	1,861,677,343	1,186,819,077

Ⅱ.매출원가	110,237,881,595	132,979,650,948	127,921,131,172

(1)제품매출원가 (주22)	89,335,635,515	111,593,874,202	105,195,855,350

(2)상품매출원가 (주22)	19,734,147,387	20,609,742,808	21,578,826,261

(3)기타매출원가	1,168,098,693	776,033,938	1,146,449,561

Ⅲ.매출총이익	115,340,251,464	187,050,788,743	180,469,491,948

Ⅳ.판매비와관리비 (주23,25)	149,054,491,438	189,857,126,062	197,488,822,409

Ⅴ.영업이익(손실)	(33,714,239,974)	(2,806,337,319)	(17,019,330,461)

Ⅵ.영업외수익 (주26,33)	5,286,268,181	5,419,214,746	1,163,098,540

Ⅶ.영업외비용 (주26,33)	71,034,925,691	21,512,476,838	2,714,229,967

Ⅷ.금융수익 (주28,31,33)	6,825,254,628	5,898,704,473	5,756,002,994

Ⅸ.금융비용 (주28,31)	11,914,532,726	18,854,433,967	490,528,147

Ⅹ.법인세비용차감전순손실	(104,552,175,582)	(31,855,328,905)	(13,304,987,041)

XI.법인세수익 (주27)	9,221,638,491	3,223,850,330	2,865,048,043

XⅡ.당기순이익(손실)	(95,330,537,091)	(28,631,478,575)	(10,439,938,998)

XⅢ.기타포괄손익 (주24)	(434,512,006)	327,328,292	1,336,029,211

(1)당기손익으로 재분류되지 않는 항목	(434,512,006)	327,328,292	1,336,029,211

1.순확정급여부채 재측정요소 (주24)	(434,512,006)	327,328,292	1,336,029,211

XIV.당기총포괄손익	(95,765,049,097)	(28,304,150,283)	(9,103,909,787)

XV.주당손실 (주20)

(1)기본주당손실 (단위 : 원)	(3,658)	(1,078)	(423)

(2)희석주당손실 (단위 : 원)	(3,658)	(1,078)	(423)

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

자본금	자본잉여금	기타자본항목	이익잉여금	자본 합계

2018.01.01 (Ⅰ.기초자본)	12,411,581,500	146,699,698,654	(1,462,179,274)	132,010,127,196	289,659,228,076

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

Ⅴ.자기주식 거래	0	0	(21,635)	0	(21,635)

Ⅵ.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 (Ⅶ.기말자본)	13,516,729,500	170,660,574,990	(1,462,200,909)	122,906,217,409	305,621,320,990

2019.01.01 (Ⅰ.기초자본)	13,516,729,500	170,660,574,990	(1,462,200,909)	122,906,217,409	305,621,320,990

Ⅱ.당기순이익(손실)	0	0	0	(28,631,478,575)	(28,631,478,575)

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

Ⅳ.지분의 발행	0	0	0	0	0

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

Ⅵ.자본 증가(감소) 합계	0	2,642,556,233	(8,540,286,736)	(28,304,150,283)	(34,201,880,786)

2019.12.31 (Ⅶ.기말자본)	13,516,729,500	173,303,131,223	(10,002,487,645)	94,602,067,126	271,419,440,204

2020.01.01 (Ⅰ.기초자본)	13,516,729,500	173,303,131,223	(10,002,487,645)	94,602,067,126	271,419,440,204

Ⅱ.당기순이익(손실)	0	0	0	(95,330,537,091)	(95,330,537,091)

Ⅲ.순확정급여부채 재측정요소	0	0	0	(434,512,006)	(434,512,006)

Ⅳ.지분의 발행	0	0	0	0	0

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

Ⅵ.자본 증가(감소) 합계	0	0	(1,160,193,630)	(95,765,049,097)	(96,925,242,727)

2020.12.31 (Ⅶ.기말자본)	13,516,729,500	173,303,131,223	(11,162,681,275)	(1,162,981,971)	174,494,197,477

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	2,127,893,313	15,829,564,487	(35,664,780,556)

(1)당기순이익(손실)	(95,330,537,091)	(28,631,478,575)	(10,439,938,998)

(2)수익ㆍ비용의 조정 (주35)	93,270,666,457	53,481,213,509	5,290,320,501

(3)자산ㆍ부채의 변동 (주35)	2,245,605,656	(13,053,198,339)	(34,617,367,301)

(4)이자수취	623,769,706	3,963,940,732	2,789,471,146

(5)이자지급	(1,441,116,727)	0	0

(6)배당금 수입	2,450,992,543	0	1,312,734,096

(7)법인세의 환급(납부)	308,512,769	69,087,160

Ⅱ.투자활동으로 인한 현금흐름	(4,417,307,153)	33,892,980,126	27,323,778,104

(1)단기금융자산의 감소	0	125,000,000,000	65,000,000,000

(2)단기대여금의 감소	0	0	5,000,000

(3)매각예정비유동자산의 처분	3,909,000,000	0	0

(4)투자부동산의 처분	0	5,809,075,000	0

(5)리스채권의 회수	531,315,035	0	0

(6)선수금-고정자산의증가	0	295,000,000	0

(7)유형자산의 처분	41,653,692	3,363,636	126,272,726

(8)무형자산의 처분	231,600,000	212,220,000	259,000,000

(9)기타비유동자산의 감소	9,802,537,914	11,280,734,116	2,460,827,000

(10)단기대여금의 증가	0	(1,000,000,000)	0

(11)장기대여금의 증가	(4,044,960,000)	0	0

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

(13)종속기업투자주의 취득	(7,747,389,418)	(88,771,668,568)	(13,243,965,720)

(14)유형자산의 취득	(2,396,606,903)	(7,399,555,648)	(7,498,567,426)

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

(16)무형자산의 취득	(2,294,978,072)	(1,184,392,627)	(3,965,718,845)

(17)기타비유동자산의 증가	(340,039,680)	(6,278,708,120)	(15,214,752,480)

Ⅲ.재무활동현금흐름	(13,333,575,171)	(31,274,153,429)	(20,856,899)

(1)장기차입금의 증가	11,500,000,000	0	0

(2)유동성장기차입금의 상환	(1,916,689,996)	0	0

(3)리스부채의 지급	(21,756,691,545)	(21,271,687,419)	0

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

(5)신주발행비 지급	0	0	(20,835,264)

Ⅳ.현금및현금성자산에 대한 환율변동효과	(152,796,783)	(11,115,323)	0

Ⅴ.현금및현금성자산의순증가(감소)	(15,775,785,794)	18,437,275,861	(8,361,859,351)

Ⅵ.기초현금및현금성자산	45,369,925,806	26,932,649,945	35,294,509,296

Ⅶ.기말현금및현금성자산	29,594,140,012	45,369,925,806	26,932,649,945