에이블씨엔씨 사업보고서 (2016.12)
2. 연결재무제표

연결 재무상태표
제 17 기 2016.12.31 현재
제 16 기 2015.12.31 현재
제 15 기 2014.12.31 현재
(단위 : 원)

제 17 기	제 16 기	제 15 기

자산

Ⅰ.유동자산	216,065,365,402	188,169,257,532	159,085,691,358

(1)현금및현금성자산 (주4,6)	46,103,763,021	27,153,451,810	8,600,805,815

(2)단기금융자산 (주5,6)	90,000,000,000	91,142,737,136	72,658,450,000

(3)매출채권 및 기타유동자산 (주6,7,24)	28,734,255,431	27,662,412,977	38,319,301,077

(4)선급법인세	220,030	160,150	286,745,385

(5)재고자산 (주8)	51,227,126,920	42,210,495,459	39,220,389,081

Ⅱ.비유동자산	61,794,452,741	60,426,155,961	69,231,270,158

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

(2)순확정급여자산 (주12)	406,278,095	0	0

(3)유형자산 (주9)	19,112,998,095	20,901,286,006	22,252,436,570

(4)무형자산 (주10)	2,920,914,572	2,964,460,993	3,120,056,035

(5)이연법인세자산 (주21)	3,513,744,852	2,169,805,758	2,381,170,062

(6)기타비유동자산 (주6,7)	32,831,517,127	31,381,603,204	38,338,614,459

자산총계	277,859,818,143	248,595,413,493	228,316,961,516

부채

Ⅰ.유동부채	73,468,648,404	56,252,441,909	51,726,057,260

(1)매입채무 및 미지급금 (주6)	63,799,517,981	48,646,370,571	44,586,305,866

(2)미지급법인세 (주21)	4,792,512,517	3,056,403,842	553,012,756

(3)기타유동부채 (주6,11)	4,876,617,906	4,549,667,496	6,586,738,638

Ⅱ.비유동부채	6,280,426,966	6,915,442,400	7,006,675,890

(1)순확정급여부채 (주12)	0	1,239,777,278	1,989,094,711

(2)충당부채 (주13)	4,394,266,401	3,927,550,039	3,477,303,826

(3)기타비유동부채 (주6,11)	1,886,160,565	1,748,115,083	1,540,277,353

부채총계	79,749,075,370	63,167,884,309	58,732,733,150

자본

Ⅰ.납입자본	46,502,456,037	45,826,518,717	45,209,415,877

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

1.보통주자본금	7,689,358,500	7,001,821,000	6,376,577,000

(2)주식발행초과금 (주14)	38,813,097,537	38,824,697,717	38,832,838,877

Ⅱ.기타자본구성요소 (주15)	3,161,332,378	3,807,147,654	3,095,191,451

(1)기타자본잉여금	1,296,949,290	1,296,949,290	1,296,949,290

(2)기타포괄손익누계액	(1,909,027,831)	(1,410,438,460)	(1,730,372,133)

(3)자기주식	(1,341,733,809)	(1,194,507,904)	(1,055,410,879)

(4)기타자본	5,115,144,728	5,115,144,728	4,584,025,173

Ⅲ.이익잉여금(결손금) (주16)	148,446,954,358	135,793,862,813	121,279,621,038

(1)이익준비금	2,037,801,625	1,625,279,155	1,612,774,280

(2)미처분이익잉여금(미처리결손금)	146,409,152,733	134,168,583,658	119,666,846,758

Ⅳ.비지배지분	0	0	0

자본총계	198,110,742,773	185,427,529,184	169,584,228,366

자본과부채총계	277,859,818,143	248,595,413,493	228,316,961,516

연결 포괄손익계산서
제 17 기 2016.01.01 부터 2016.12.31 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	제 16 기	제 15 기

Ⅰ.매출액 (주24,25)	434,555,619,405	407,879,120,716	438,349,537,243

(1)제품매출	306,179,544,984	295,187,404,369	332,960,421,233

(2)상품매출	124,494,682,422	107,258,761,657	97,957,392,694

(3)기타매출	3,881,391,999	5,432,954,690	7,431,723,316

Ⅱ.매출원가 (주17)	166,099,503,097	149,790,342,228	141,250,543,302

(1)제품매출원가	116,825,656,375	103,399,383,726	107,796,392,985

(2)상품매출원가	45,986,228,775	41,583,607,122	27,459,697,215

(3)기타매출원가	3,287,617,947	4,807,351,380	5,994,453,102

Ⅲ.매출총이익	268,456,116,308	258,088,778,488	297,098,993,941

Ⅳ.판매비와관리비 (주17,18)	244,155,956,877	240,393,534,993	290,350,026,278

Ⅴ.영업이익(손실) (주25)	24,300,159,431	17,695,243,495	6,748,967,663

Ⅵ.영업외수익 (주19)	3,173,961,411	958,682,459	1,176,828,106

Ⅶ.영업외비용 (주19)	3,127,481,778	2,039,495,894	6,006,196,589

Ⅷ.금융수익 (주6,20)	4,260,304,035	4,179,752,081	4,080,364,990

Ⅸ.금융비용 (주6,20)	1,673,276,526	368,267,758	1,045,465,179

Ⅹ.법인세비용차감전순이익(손실)	26,933,666,573	20,425,914,383	4,954,498,991

XI.법인세비용 (주21)	8,918,493,406	4,836,466,876	2,387,111,370

XⅡ.당기순이익(손실)	18,015,173,167	15,589,447,507	2,567,387,621

XⅢ.기타포괄손익	(1,047,908,793)	(4,979,309)	(374,836,052)

(1)당기손익으로 재분류되지 않는 항목	(549,319,422)	(324,912,982)	(419,399,524)

1.순확정급여부채 재측정요소 (주21)	(549,319,422)	(324,912,982)	(419,399,524)

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(498,589,371)	319,933,673	44,563,472

1.해외사업환산손익	(498,589,371)	319,933,673	44,563,472

XIV.총포괄손익	16,967,264,374	15,584,468,198	2,192,551,569

XV.당기순이익(손실)의 귀속

(1)지배기업지분	18,015,173,167	15,589,447,507	2,567,387,621

(2)비지배지분	0	0	0

XVI.포괄손익의 귀속

(1)지배기업지분	16,967,264,374	15,584,468,198	2,192,551,569

(2)비지배지분	0	0	0

XVII.주당이익 (주22)

(1)기본주당이익(손실)	1,191	1,134	205

(2)희석주당이익(손실)	1,191	1,134	205

연결 자본변동표
제 17 기 2016.01.01 부터 2016.12.31 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	기타포괄손익누계액	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

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	18,015,173,167	18,015,173,167	0	18,015,173,167

(2)보험수리적손익	0	0	0	0	(549,319,422)	(549,319,422)	0	(549,319,422)

(3)해외사업환산손익	0	0	0	(498,589,371)	0	(498,589,371)	0	(498,589,371)

(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

2016.12.31 (Ⅲ.기말자본)	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

연결 현금흐름표
제 17 기 2016.01.01 부터 2016.12.31 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	제 16 기	제 15 기

Ⅰ.영업활동현금흐름	27,184,362,767	33,603,488,465	(10,995,901,655)

(1)당기순이익(손실)	18,015,173,167	15,589,447,507	2,567,387,621

(2)조정 (주26)	20,542,364,611	14,274,106,094	16,911,228,109

(3)자산부채의 증감 (주26)	(5,175,924,010)	3,033,120,843	(28,786,575,342)

(4)이자수취	2,131,589,289	2,460,139,985	2,865,781,538

(5)이자지급	0	(1,358,222)	(161,895,895)

(6)법인세납부(환급)	(8,328,840,290)	(1,751,967,742)	(4,391,827,686)

Ⅱ.투자활동현금흐름	(4,396,150,252)	(14,839,317,525)	(8,050,758,486)

(1)단기금융상품의 처분	1,111,987,136	1,800,600,000	10,042,000,000

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

(3)유형자산의 처분	29,648	46,651,310	14,744,266

(4)무형자산의 처분	0	200,000,000	180,000,000

(5)기타비유동자산의 감소	2,003,235,905	13,250,514,413	4,374,251,760

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

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

(8)유형자산의 취득	(2,958,579,938)	(2,885,628,161)	(6,143,210,286)

(9)무형자산의 취득	(1,236,216,830)	(1,242,612,783)	(1,242,061,420)

(10)기타비유동자산의 증가	(3,366,606,173)	(5,948,848,200)	(9,638,489,238)

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

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

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

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

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	18,504,161,730	18,491,884,005	(22,553,459,676)

Ⅴ.외화환산으로인한현금의변동	446,149,481	60,761,990	(28,448,967)

Ⅵ.현금및현금성자산의순증가(감소)	18,950,311,211	18,552,645,995	(22,581,908,643)

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

Ⅷ.기말현금및현금성자산	46,103,763,021	27,153,451,810	8,600,805,815