에이블씨엔씨 사업보고서 (2021.12)
2. 연결재무제표

연결 재무상태표
제 22 기 2021.12.31 현재
제 21 기 2020.12.31 현재
제 20 기 2019.12.31 현재
(단위 : 원)

제 22 기	제 21 기	제 20 기

자산

Ⅰ.유동자산	116,388,272,149	138,307,898,491	200,395,434,025

(1)현금및현금성자산 (주6,28,30)	23,122,540,264	37,074,854,403	54,558,466,355

(2)단기금융자산 (주7,28,30)	12,700,000,000	3,435,200,000	0

(3)매출채권 (주8,29,30,21)	23,007,814,459	25,570,590,562	40,392,936,495

(4)기타유동자산 (주8,30,32,37)	16,978,620,487	18,291,168,652	10,082,505,189

(5)당기법인세자산 (주26)	16,903,223	116,998,472	1,110,846,166

(6)재고자산 (주9)	40,562,393,716	53,819,086,402	87,262,687,175

(7)매각예정비유동자산	0	0	6,987,992,645

Ⅱ.비유동자산	77,429,197,923	116,471,688,126	233,270,997,705

(1)장기금융자산 (주7,30)	3,000,000	3,000,000	3,003,000,000

(2)순확정급여자산 (주5,23)	1,274,507,108	2,490,470,280	4,129,798,307

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

(4)유형자산 (주5,16,10,33)	6,171,115,980	12,084,139,053	16,591,988,927

(5)투자부동산 (주5,11)	3,468,695,160	6,156,342,538	2,173,712,939

(6)사용권자산 (주5,31,33)	5,776,319,109	10,683,983,093	56,482,508,730

(7)무형자산 (주5,12,33)	29,962,283,057	46,702,985,378	94,421,051,244

(8)이연법인세자산 (주26)	22,651,708,266	18,650,345,589	8,226,546,214

(9)기타비유동자산 (주5,8,30,32)	8,121,569,243	19,700,422,195	40,928,391,344

자산총계	193,817,470,072	254,779,586,617	433,666,431,730

부채

Ⅰ.유동부채	61,295,420,152	66,484,116,546	96,726,193,045

(1)매입채무 (주29,30,32)	17,144,429,815	15,683,106,228	32,589,148,483

(2)단기차입금 (주13,28,2,30,34)	1,358,000,000	3,432,219,012	7,638,584,510

(3)미지급금 (주30,32)	16,038,755,907	13,950,778,056	16,036,694,372

(4)미지급법인세 (주26)	1,149,205,767	549,642,577	1,662,095,309

(5)이연수익 (주16)	961,999,789	1,646,761,803	2,790,689,971

(6)유동충당부채 (주16)	2,935,632,050	3,535,338,947	2,621,453,140

(7)기타유동부채 (주15,29,30,32)	7,542,866,536	5,674,565,173	6,550,464,868

(8)유동성전환상환우선주부채 (주14,30)	1,451,846,450	590,512,844

(9)유동리스부채 (주29,30,31,34)	10,097,886,296	16,509,894,308	25,027,141,548

(10)유동성장기차입금 (주13,28,29,30,34)	4,066,643,992	4,049,963,992	1,219,408,000

Ⅱ.비유동부채	17,864,502,804	31,491,827,022	80,173,789,113

(1)장기차입금 (주13,2,29,30,34)	2,566,662,020	6,633,306,012	99,960,000

(2)전환상환우선주부채	0	0	1,515,218,087

(3)리스부채 (주29,30,31,34)	4,959,191,329	14,271,890,104	30,940,234,396

(4)순확정급여부채 (주23)	494,842,681	824,267,148	730,320,359

(5)충당부채 (주16)	538,239,918	1,005,217,228	944,447,250

(6)기타비유동부채 (주15,30)	9,305,566,856	8,757,146,530	45,943,609,021

부채총계	79,159,922,956	97,975,943,568	176,899,982,158

자본

Ⅰ.지배기업지분	113,769,893,388	156,751,562,135	247,494,588,764

(1)자본금 (주17)	13,516,729,500	13,516,729,500	13,516,729,500

(2)자본잉여금 (주17)	175,302,383,284	174,460,526,784	174,196,053,806

(3)기타자본항목 (주18)	(66,938,855,832)	(66,938,855,832)	(65,466,487,645)

(4)기타포괄손익누계액 (주18)	(1,659,684,842)	(1,233,784,161)	(663,590,294)

(5)이익잉여금(결손금) (주19)	(6,450,678,722)	36,946,945,844	125,911,883,397

Ⅱ.비지배지분 (주36)	887,653,728	52,080,914	9,271,860,808

자본총계	114,657,547,116	156,803,643,049	256,766,449,572

자본과부채총계	193,817,470,072	254,779,586,617	433,666,431,730

연결 포괄손익계산서
제 22 기 2021.01.01 부터 2021.12.31 까지
제 21 기 2020.01.01 부터 2020.12.31 까지
제 20 기 2019.01.01 부터 2019.12.31 까지
(단위 : 원)

제 22 기	제 21 기	제 20 기

Ⅰ.매출액 (주5,21,32)	262,945,930,671	307,517,402,206	422,205,555,168

(1)제품매출액	197,757,860,426	218,471,018,527	290,449,695,506

(2)상품매출액	62,556,877,883	86,935,680,385	129,202,730,738

(3)기타매출액	2,631,192,362	2,110,703,294	2,553,128,924

Ⅱ.매출원가 (주22,32)	133,073,639,810	161,015,274,979	168,852,823,293

(1)제품매출원가	91,357,863,552	107,412,612,134	120,560,958,393

(2)상품매출원가	37,805,693,105	52,238,873,900	47,515,830,962

(3)기타매출원가	3,910,083,153	1,363,788,945	776,033,938

Ⅲ.매출총이익	129,872,290,861	146,502,127,227	253,352,731,875

Ⅳ.판매비와관리비 (주22,24)	152,251,613,917	214,497,629,132	251,518,620,261

Ⅴ.영업이익(손실) (주31)	(22,379,323,056)	(67,995,501,905)	1,834,111,614

Ⅵ.영업외수익 (주25)	4,464,223,843	5,766,226,596	5,551,668,476

Ⅶ.영업외비용 (주25)	28,505,886,347	78,686,249,917	26,253,482,060

Ⅷ.금융수익 (주27,30)	3,678,512,219	46,271,114,329	24,521,545,359

Ⅸ.금융비용 (주27,29,30)	2,793,705,620	11,792,982,072	17,132,791,092

Ⅹ.종속기업투자이익	0	0	0

XI.법인세비용차감전순이익(손실)	(45,536,178,961)	(106,437,392,969)	(11,478,947,703)

XⅡ.법인세비용 (주26)	2,174,130,516	8,612,909,629	1,780,315,591

XⅢ.당기순이익(손실)	(43,362,048,445)	(97,824,483,340)	(9,698,632,112)

XIV.당기순이익(손실)의 귀속

(1)지배기업소유주지분	(43,338,179,704)	(88,256,512,707)	(11,241,598,094)

(2)비지배주주지분	(23,868,741)	(9,567,970,633)	1,542,965,982

XV.기타포괄손익	(483,558,272)	(1,278,618,713)	799,024,979

(1)당기손익으로 재분류되지 않는항목	(57,657,591)	(708,424,846)	332,372,463

1.순확정급여부채 재측정요소 (주23)	(57,657,591)	(708,424,846)	332,372,463

(2)당기손익으로 재분류될 수 있는 항목	(425,900,681)	(570,193,867)	466,652,516

1.해외사업환산손익	(425,900,681)	(570,193,867)	466,652,516

XVI.총포괄손익	(43,845,606,717)	(99,103,102,053)	(8,899,607,133)

XVII.총 포괄손익의 귀속

(1)지배기업지분	(43,823,525,247)	(89,535,131,420)	(10,442,573,115)

(2)비지배주주지분	(22,081,470)	(9,567,970,633)	1,542,965,982

XVIII.주당이익 (주20)

(1)기본주당이익(손실) (단위 : 원)	(1,666)	(3,387)	(423)

(2)희석주당이익(손실) (단위 : 원)	(1,666)	(3,387)	(423)

연결 자본변동표
제 22 기 2021.01.01 부터 2021.12.31 까지
제 21 기 2020.01.01 부터 2020.12.31 까지
제 20 기 2019.01.01 부터 2019.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	기타자본항목	기타포괄손익누계액	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2019.01.01 (Ⅰ.기초자본)	13,516,729,500	171,553,497,573	(1,462,200,909)	(1,130,242,810)	136,821,109,028	319,298,892,382	0	319,298,892,382

Ⅱ.당기순이익(손실)	0	0	0	0	(11,241,598,094)	(11,241,598,094)	1,542,965,982	(9,698,632,112)

Ⅲ.순확정급여부채의 재측정 요소	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.자기지분상품 매입계약	0	0	(55,464,000,000)	0	0	(55,464,000,000)	0	(55,464,000,000)

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

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

Ⅷ.자본 증가(감소) 합계	0	2,642,556,233	(64,004,286,736)	466,652,516	(10,909,225,631)	(71,804,303,618)	9,271,860,808	(62,532,442,810)

2019.12.31 (Ⅸ.기말자본)	13,516,729,500	174,196,053,806	(65,466,487,645)	(663,590,294)	125,911,883,397	247,494,588,764	9,271,860,808	256,766,449,572

2020.01.01 (Ⅰ.기초자본)	13,516,729,500	174,196,053,806	(65,466,487,645)	(663,590,294)	125,911,883,397	247,494,588,764	9,271,860,808	256,766,449,572

Ⅱ.당기순이익(손실)	0	0	0	0	(88,256,512,707)	(88,256,512,707)	(9,567,970,633)	(97,824,483,340)

Ⅲ.순확정급여부채의 재측정 요소	0	0	0	0	(708,424,846)	(708,424,846)	0	(708,424,846)

Ⅳ.해외사업환산손익	0	0	0	(570,193,867)	0	(570,193,867)	0	(570,193,867)

Ⅴ.자기지분상품 매입계약	0	0	0	0	0	0	0	0

Ⅵ.비지배지분증감	0	264,472,978	(312,174,557)	0	0	(47,701,579)	348,190,739	300,489,160

Ⅶ.자기주식 거래로 인한 증감	0	0	(1,160,193,630)	0	0	(1,160,193,630)	0	(1,160,193,630)

Ⅷ.자본 증가(감소) 합계	0	264,472,978	(1,472,368,187)	(570,193,867)	(88,964,937,553)	(90,743,026,629)	(9,219,779,894)	(99,962,806,523)

2020.12.31 (Ⅸ.기말자본)	13,516,729,500	174,460,526,784	(66,938,855,832)	(1,233,784,161)	36,946,945,844	156,751,562,135	52,080,914	156,803,643,049

2021.01.01 (Ⅰ.기초자본)	13,516,729,500	174,460,526,784	(66,938,855,832)	(1,233,784,161)	36,946,945,844	156,751,562,135	52,080,914	156,803,643,049

Ⅱ.당기순이익(손실)	0	0	0	0	(43,338,179,704)	(43,338,179,704)	(23,868,741)	(43,362,048,445)

Ⅲ.순확정급여부채의 재측정 요소	0	0	0	0	(59,444,862)	(59,444,862)	1,787,271	(57,657,591)

Ⅳ.해외사업환산손익	0	0	0	(425,900,681)	0	(425,900,681)	0	(425,900,681)

Ⅴ.자기지분상품 매입계약	0	0	0	0	0	0	0	0

Ⅵ.비지배지분증감	0	841,856,500	0	0	0	841,856,500	857,654,284	1,699,510,784

Ⅶ.자기주식 거래로 인한 증감	0	0	0	0	0	0	0	0

Ⅷ.자본 증가(감소) 합계	0	841,856,500	0	(425,900,681)	(43,397,624,566)	(42,981,668,747)	835,572,814	(42,146,095,933)

2021.12.31 (Ⅸ.기말자본)	13,516,729,500	175,302,383,284	(66,938,855,832)	(1,659,684,842)	(6,450,678,722)	113,769,893,388	887,653,728	114,657,547,116

연결 현금흐름표
제 22 기 2021.01.01 부터 2021.12.31 까지
제 21 기 2020.01.01 부터 2020.12.31 까지
제 20 기 2019.01.01 부터 2019.12.31 까지
(단위 : 원)

제 22 기	제 21 기	제 20 기

Ⅰ.영업활동현금흐름	4,409,703,279	(8,187,896,186)	5,149,714,862

(1)당기순이익(손실)	(43,362,048,445)	(97,824,483,340)	(9,698,632,112)

(2)수익.비용의 조정 (주34)	32,446,806,783	81,768,822,519	45,150,513,947

(3)자산ㆍ부채의 증감 (주34)	17,283,120,939	10,636,844,239	(31,441,857,417)

(4)이자수취	620,124,999	595,031,502	4,209,609,703

(5)이자지급	(1,490,012,578)	(1,611,146,280)	(101,737,891)

(6)법인세납부(환급)	(1,088,288,419)	(1,752,964,826)	(2,968,181,368)

Ⅱ.투자활동현금흐름	1,300,825,074	1,976,691,013	45,369,151,145

(1)단기금융자산의 감소	457,768,000	426,762,107	157,443,888,939

(2)단기대여금및수취채권의 처분	11,186,412	30,000,000	129,596,420

(3)장기대여금의 감소	3,600,000	102,900,000	4,700,000

(4)매각예정비유동자산의처분	0	3,909,000,000	0

(5)종속기업변동으로인한 증가	0	0	4,379,638,336

(6)투자부동산의 처분	4,751,680,000	0	5,809,075,000

(7)리스채권의 회수	986,920,328	531,315,035	0

(8)유형자산의 처분	163,721,701	116,106,058	33,038,748

(9)무형자산의 처분	0	322,509,090	212,220,000

(10)선수금-고정자산의 증가	0	0	295,000,000

(11)기타비유동자산의 감소	11,425,900,478	10,525,139,185	13,798,329,169

(12)단기금융상품의 취득	(9,700,000,000)	(895,178,107)	(25,884,182,880)

(13)장기대여금의 증가	0	0	(100,000,000)

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

(15)종속기업투자주식의 취득	0	0	(88,771,668,568)

(16)종속기업지배력의 상실	0	(4,719,429,973)	0

(17)제3자에 대한 선급금 및 대여금	(1,985,296,662)	(3,495,580,101)	(9,846,465,120)

(18)유형자산의 취득	(3,839,772,998)	(2,109,439,721)	(220,675,449)

(19)무형자산의 취득	(714,419,419)	(2,370,624,194)	(1,459,545,732)

(20)기타비유동자산의 증가	(260,462,766)	(396,788,366)	(6,601,385,504)

Ⅲ.재무활동현금흐름	(19,776,451,457)	(10,724,060,304)	(28,173,402,697)

(1)단기차입금의 증가	0	4,479,259,012	6,280,584,510

(2)장기차입금의 증가	0	12,500,000,000	0

(3)자본금의 납입	1,699,510,784	300,489,160	0

(4)단기차입금의 상환	(2,074,219,012)	(30,584,510)	(1,130,000,000)

(5)유동성장기부채의 상환	(4,049,963,992)	(3,136,097,996)	(221,652,000)

(6)장기차입금의 상환	0	0	(368,404,000)

(7)리스부채의 지급	(15,351,779,237)	(23,321,536,422)	(22,731,465,197)

(8)비지배지분과의 자본거래	0	(355,395,918)	0

(9)자기주식의 취득	0	(1,160,193,630)	(10,002,466,010)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(14,065,923,104)	(16,935,265,477)	22,345,463,310

Ⅴ.현금및현금성자산에 대한 환율변동효과	113,608,965	(548,346,475)	109,830,674

Ⅵ.현금및현금성자산의순증가(감소)	(13,952,314,139)	(17,483,611,952)	22,455,293,984

Ⅶ.기초현금및현금성자산	37,074,854,403	54,558,466,355	32,103,172,371

Ⅷ.기말현금및현금성자산	23,122,540,264	37,074,854,403	54,558,466,355