에이블씨엔씨 분기보고서 (2017.03)
2. 연결재무제표

연결 재무상태표
제 18 기 1분기말 2017.03.31 현재
제 17 기말 2016.12.31 현재
제 16 기말 2015.12.31 현재
(단위 : 원)

제 18 기 1분기말	제 17 기말	제 16 기말

자산

Ⅰ.유동자산	195,412,382,886	216,065,365,402	188,169,257,532

(1)현금및현금성자산 (주4,6,23)	21,553,024,015	46,103,763,021	27,153,451,810

(2)단기금융자산 (주6,23)	90,811,350,000	90,000,000,000	91,142,737,136

(3)매출채권 및 기타유동자산 (주6,7,23,24)	29,455,314,707	28,734,255,431	27,662,412,977

(4)당기법인세자산	250,600	220,030	160,150

(5)재고자산 (주8)	53,592,443,564	51,227,126,920	42,210,495,459

Ⅱ.비유동자산	62,601,915,081	61,794,452,741	60,426,155,961

(1)장기금융자산 (주5,6)	3,009,000,000	3,009,000,000	3,009,000,000

(2)순확정급여자산 (주12)	0	406,278,095	0

(3)유형자산 (주9)	19,822,874,066	19,112,998,095	20,901,286,006

(4)무형자산 (주10)	2,954,839,014	2,920,914,572	2,964,460,993

(5)이연법인세자산 (주21)	3,686,404,749	3,513,744,852	2,169,805,758

(6)기타비유동자산 (주6,7)	33,128,797,252	32,831,517,127	31,381,603,204

자산총계	258,014,297,967	277,859,818,143	248,595,413,493

부채

Ⅰ.유동부채	58,108,314,697	73,468,648,404	56,252,441,909

(1)매입채무 및 미지급금 (주6)	51,815,251,894	63,799,517,981	48,646,370,571

(2)미지급법인세 (주21)	3,498,953,388	4,792,512,517	3,056,403,842

(3)기타유동부채 (주6,11)	2,794,109,415	4,876,617,906	4,549,667,496

Ⅱ.비유동부채	6,132,247,842	6,280,426,966	6,915,442,400

(1)순확정급여부채 (주12)	60,981,872	0	1,239,777,278

(2)충당부채 (주13)	4,401,707,912	4,394,266,401	3,927,550,039

(3)기타비유동부채 (주6,11)	1,669,558,058	1,886,160,565	1,748,115,083

부채총계	64,240,562,539	79,749,075,370	63,167,884,309

자본

Ⅰ.납입자본	47,258,488,537	46,502,456,037	45,826,518,717

(1)자본금 (주14)	8,445,391,000	7,689,358,500	7,001,821,000

1.보통주자본금	8,445,391,000	7,689,358,500	7,001,821,000

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

Ⅱ.기타자본구성요소 (주15)	1,984,891,834	3,161,332,378	3,807,147,654

(1)기타자본잉여금	6,412,094,018	1,296,949,290	1,296,949,290

(2)기타포괄손익누계액	(3,085,468,375)	(1,909,027,831)	(1,410,438,460)

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

(4)기타자본	0	5,115,144,728	5,115,144,728

Ⅲ.이익잉여금(결손금) (주16)	144,530,355,057	148,446,954,358	135,793,862,813

(1)이익준비금	2,642,627,585	2,037,801,625	1,625,279,155

(2)미처분이익잉여금(미처리결손금)	141,887,727,472	146,409,152,733	134,168,583,658

Ⅳ.비지배지분	0	0	0

자본총계	193,773,735,428	198,110,742,773	185,427,529,184

자본과부채총계	258,014,297,967	277,859,818,143	248,595,413,493

연결 포괄손익계산서
제 18 기 1분기 2017.01.01 부터 2017.03.31 까지
제 17 기 1분기 2016.01.01 부터 2016.03.31 까지
제 17 기 2016.01.01 부터 2016.12.31 까지
제 16 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 18 기 1분기	제 17 기 1분기	제 17 기	제 16 기

3개월	누적	3개월	누적

Ⅰ.매출액 (주24,25)	95,871,860,021	95,871,860,021	101,676,583,531	101,676,583,531	434,555,619,405	407,879,120,716

(1)제품매출	68,312,945,031	68,312,945,031	72,292,427,060	72,292,427,060	306,179,544,984	295,187,404,369

(2)상품매출	27,225,255,197	27,225,255,197	27,661,229,119	27,661,229,119	124,494,682,422	107,258,761,657

(3)기타매출	333,659,793	333,659,793	1,722,927,352	1,722,927,352	3,881,391,999	5,432,954,690

Ⅱ.매출원가 (주17)	36,267,057,229	36,267,057,229	39,632,496,246	39,632,496,246	166,099,503,097	149,790,342,228

(1)제품매출원가	27,876,837,719	27,876,837,719	28,425,246,890	28,425,246,890	116,825,656,375	103,399,383,726

(2)상품매출원가	8,103,252,712	8,103,252,712	9,714,510,112	9,714,510,112	45,986,228,775	41,583,607,122

(3)기타매출원가	286,966,798	286,966,798	1,492,739,244	1,492,739,244	3,287,617,947	4,807,351,380

Ⅲ.매출총이익	59,604,802,792	59,604,802,792	62,044,087,285	62,044,087,285	268,456,116,308	258,088,778,488

Ⅳ.판매비와관리비 (주17,18)	54,677,798,481	54,677,798,481	56,902,112,413	56,902,112,413	244,155,956,877	240,393,534,993

Ⅴ.영업이익(손실) (주25)	4,927,004,311	4,927,004,311	5,141,974,872	5,141,974,872	24,300,159,431	17,695,243,495

Ⅵ.영업외수익 (주19)	321,177,475	321,177,475	328,871,090	328,871,090	3,173,961,411	958,682,459

Ⅶ.영업외비용 (주19)	589,548,969	589,548,969	328,813,680	328,813,680	3,127,481,778	2,039,495,894

Ⅷ.금융수익 (주6,20)	644,826,610	644,826,610	995,244,449	995,244,449	4,260,304,035	4,179,752,081

Ⅸ.금융비용 (주6,20)	1,530,383,395	1,530,383,395	457,475,284	457,475,284	1,673,276,526	368,267,758

Ⅹ.법인세비용차감전순이익(손실)	3,773,076,032	3,773,076,032	5,679,801,447	5,679,801,447	26,933,666,573	20,425,914,383

XI.법인세비용 (주21)	885,383,233	885,383,233	1,198,986,697	1,198,986,697	8,918,493,406	4,836,466,876

XⅡ.당기순이익(손실)	2,887,692,799	2,887,692,799	4,480,814,750	4,480,814,750	18,015,173,167	15,589,447,507

XⅢ.기타포괄손익	(1,176,440,544)	(1,176,440,544)	(147,626,372)	(147,626,372)	(1,047,908,793)	(4,979,309)

(1)당기손익으로 재분류되지 않는 항목	0	0	0	0	(549,319,422)	(324,912,982)

1.순확정급여부채 재측정요소 (주21)	0	0	0	0	(549,319,422)	(324,912,982)

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(1,176,440,544)	(1,176,440,544)	(147,626,372)	(147,626,372)	(498,589,371)	319,933,673

1.해외사업환산손익	(1,176,440,544)	(1,176,440,544)	(147,626,372)	(147,626,372)	(498,589,371)	319,933,673

XIV.총포괄손익	1,711,252,255	1,711,252,255	4,333,188,378	4,333,188,378	16,967,264,374	15,584,468,198

XV.당기순이익(손실)의 귀속

(1)지배기업지분	2,887,692,799	2,887,692,799	4,480,814,750	4,480,814,750	18,015,173,167	15,589,447,507

(2)비지배지분	0	0	0	0	0	0

XVI.포괄손익의 귀속

(1)지배기업지분	1,711,252,255	1,711,252,255	4,333,188,378	4,333,188,378	16,967,264,374	15,584,468,198

(2)비지배지분	0	0	0	0	0	0

XVII.주당이익 (주22)

(1)기본주당이익(손실)	174	174	296	296	1,191	1,134

(2)희석주당이익(손실)	174	174	296	296	1,191	1,134

연결 자본변동표
제 18 기 1분기 2017.01.01 부터 2017.03.31 까지
제 17 기 1분기 2016.01.01 부터 2016.03.31 까지
제 17 기 2016.01.01 부터 2016.12.31 까지
제 16 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	기타자본항목	기타포괄손익누계액	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

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

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	4,480,814,750	4,480,814,750	0	4,480,814,750

(2)보험수리적손익	0	0	0	0	0	0	0	0

(3)해외사업환산손익	0	0	0	(147,626,372)	0	(147,626,372)	0	(147,626,372)

(4)배당금지급	687,537,500	(3,300,180)	0	0	(4,812,762,200)	(4,128,524,880)	0	(4,128,524,880)

(5)자기주식 거래	0	0	0	0	0	0	0	0

(6)주식선택권 부여 및 행사	0	0	0	0	0	0	0	0

2016.03.31 (Ⅲ.기말자본)	7,689,358,500	40,118,346,827	3,920,636,824	(1,558,064,832)	135,461,915,363	185,632,192,682	0	185,632,192,682

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.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	2,887,692,799	2,887,692,799	0	2,887,692,799

(2)보험수리적손익	0	0	0	0	0	0	0	0

(3)해외사업환산손익	0	0	0	(1,176,440,544)	0	(1,176,440,544)	0	(1,176,440,544)

(4)배당금지급	756,032,500	0	0	0	(6,804,292,100)	(6,048,259,600)	0	(6,048,259,600)

(5)자기주식 거래	0	0	0	0	0	0	0	0

(6)주식선택권 부여 및 행사	0	5,115,144,728	(5,115,144,728)	0	0	0	0	0

2017.03.31 (Ⅲ.기말자본)	8,445,391,000	45,225,191,555	(1,341,733,809)	(3,085,468,375)	144,530,355,057	193,773,735,428	0	193,773,735,428

연결 현금흐름표
제 18 기 1분기 2017.01.01 부터 2017.03.31 까지
제 17 기 1분기 2016.01.01 부터 2016.03.31 까지
제 17 기 2016.01.01 부터 2016.12.31 까지
제 16 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 18 기 1분기	제 17 기 1분기	제 17 기	제 16 기

Ⅰ.영업활동현금흐름	(20,675,179,313)	(4,014,796,201)	27,184,362,767	33,603,488,465

(1)당기순이익(손실)	2,887,692,799	4,480,814,750	18,015,173,167	15,589,447,507

(2)조정 (주26)	4,581,331,354	4,114,416,425	20,542,364,611	14,274,106,094

(3)자산부채의 증감 (주26)	(27,033,772,554)	(12,226,654,635)	(5,175,924,010)	3,033,120,843

(4)이자수취	1,219,465,556	1,442,595,038	2,131,589,289	2,460,139,985

(5)이자지급	0	0	0	(1,358,222)

(6)법인세납부(환급)	(2,329,896,468)	(1,825,967,779)	(8,328,840,290)	(1,751,967,742)

Ⅱ.투자활동현금흐름	(3,365,809,664)	(2,388,269,674)	(4,396,150,252)	(14,839,317,525)

(1)단기금융상품의 처분	0	0	1,111,987,136	1,800,600,000

(2)장기대여금의 감소	0	20,000,000	50,000,000	50,000,000

(3)유형자산의 처분	8,249,503	0	29,648	46,651,310

(4)무형자산의 처분	0	0	0	200,000,000

(5)기타비유동자산의 감소	983,226,385	952,527,067	2,003,235,905	13,250,514,413

(6)단기금융상품의 취득	(840,250,000)	(675,862,864)	0	(20,000,000,000)

(7)장기금융상품의 취득	0	0	0	(109,994,104)

(8)유형자산의 취득	(1,866,510,144)	(875,483,229)	(2,958,579,938)	(2,885,628,161)

(9)무형자산의 취득	(331,699,548)	(503,201,644)	(1,236,216,830)	(1,242,612,783)

(10)기타비유동자산의 증가	(1,318,825,860)	(1,306,249,004)	(3,366,606,173)	(5,948,848,200)

Ⅲ.재무활동현금흐름	0	(3,300,180)	(4,284,050,785)	(272,286,935)

(1)배당금지급	0	0	(4,125,224,700)	(125,048,750)

(2)주식발행비용	0	(3,300,180)	(11,600,180)	(8,141,160)

(3)자기주식의 취득	0	0	(147,225,905)	(139,097,025)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(24,040,988,977)	(6,406,366,055)	18,504,161,730	18,491,884,005

Ⅴ.외화환산으로인한현금의변동	(509,750,029)	(227,519,657)	446,149,481	60,761,990

Ⅵ.현금및현금성자산의순증가(감소)	(24,550,739,006)	(6,633,885,712)	18,950,311,211	18,552,645,995

Ⅶ.기초현금및현금성자산	46,103,763,021	27,153,451,810	27,153,451,810	8,600,805,815

Ⅷ.기말현금및현금성자산	21,553,024,015	20,519,566,098	46,103,763,021	27,153,451,810