에이블씨엔씨 분기보고서 (2016.03)
4. 재무제표

재무상태표
제 17 기 1분기말 2016.03.31 현재
제 16 기말 2015.12.31 현재
제 15 기말 2014.12.31 현재
(단위 : 원)

제 17 기 1분기말	제 16 기말	제 15 기말

자산

Ⅰ.유동자산	170,264,846,283	166,248,100,520	140,696,929,560

(1)현금및현금성자산 (주4,6,25)	16,385,969,356	18,167,867,933	5,903,492,068

(2)단기금융자산 (주5,6,25)	90,000,000,000	90,000,000,000	70,000,000,000

(3)매출채권 및 기타유동자산 (주6,7,25,26)	25,569,759,264	24,801,172,488	34,589,593,274

(4)선급법인세	0	0	226,980,146

(5)재고자산 (주8)	38,309,117,663	33,279,060,099	29,976,864,072

Ⅱ.비유동자산	63,354,964,156	62,720,875,499	70,713,551,943

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

(2)종속기업투자 (주9)	6,040,134,250	6,040,134,250	6,040,134,250

(3)유형자산 (주10)	19,437,868,974	19,504,997,671	20,753,590,832

(4)무형자산 (주11)	3,076,073,414	2,869,266,718	2,967,832,378

(5)이연법인세자산 (주23)	1,663,920,779	1,442,297,536	1,641,192,402

(6)기타비유동자산 (주6,7)	30,133,966,739	29,861,179,324	36,307,802,081

자산총계	233,619,810,439	228,968,976,019	211,410,481,503

부채

Ⅰ.유동부채	50,978,214,116	47,084,371,478	42,192,410,150

(1)매입채무 및 미지급금 (주6,26)	46,389,543,362	40,722,850,394	36,488,635,188

(2)미지급법인세 (주23)	2,721,900,896	2,701,432,449	0

(3)기타유동부채 (주6,12)	1,866,769,858	3,660,088,635	5,703,774,962

Ⅱ.비유동부채	6,522,728,271	5,933,334,997	6,246,504,582

(1)순확정급여부채 (주13)	1,552,873,569	1,117,181,520	1,769,754,993

(2)충당부채 (주14)	4,020,854,702	3,837,153,477	3,367,749,589

(3)기타비유동부채 (주6,12)	949,000,000	979,000,000	1,109,000,000

부채총계	57,500,942,387	53,017,706,475	48,438,914,732

자본

Ⅰ.자본금 (주15)	7,689,358,500	7,001,821,000	6,376,577,000

Ⅱ.자본잉여금 (주15)	39,578,613,536	39,581,913,716	39,590,054,876

Ⅲ.기타자본항목 (주16)	3,920,636,824	3,920,636,824	3,528,614,294

Ⅳ.이익잉여금(결손금) (주17)	124,930,259,192	125,446,898,004	113,476,320,601

자본총계	176,118,868,052	175,951,269,544	162,971,566,771

자본과부채총계	233,619,810,439	228,968,976,019	211,410,481,503

포괄손익계산서
제 17 기 1분기 2016.01.01 부터 2016.03.31 까지
제 16 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 16 기 1분기	제 16 기	제 15 기

3개월	누적	3개월	누적

Ⅰ.매출액 (주26,27)	88,983,158,177	88,983,158,177	76,316,985,892	76,316,985,892	356,180,641,132	398,501,003,868

(1)제품매출	72,292,427,060	72,292,427,060	65,519,584,525	65,519,584,525	295,187,404,369	332,960,421,233

(2)상품매출	16,422,371,582	16,422,371,582	10,602,947,306	10,602,947,306	60,091,685,474	64,424,699,204

(3)기타매출	268,359,535	268,359,535	194,454,061	194,454,061	901,551,289	1,115,883,431

Ⅱ.매출원가	34,621,008,904	34,621,008,904	25,817,154,274	25,817,154,274	128,014,673,227	131,707,264,914

(1)제품매출원가 (주18)	28,425,246,890	28,425,246,890	21,576,126,709	21,576,126,709	103,399,383,726	107,796,392,985

(2)상품매출원가 (주18)	5,926,105,832	5,926,105,832	4,026,700,290	4,026,700,290	23,682,190,393	22,719,166,461

(3)기타매출원가	269,656,182	269,656,182	214,327,275	214,327,275	933,099,108	1,191,705,468

Ⅲ.매출총이익	54,362,149,273	54,362,149,273	50,499,831,618	50,499,831,618	228,165,967,905	266,793,738,954

Ⅳ.판매비와관리비 (주20)	49,243,201,122	49,243,201,122	55,133,543,254	55,133,543,254	214,142,796,824	263,405,989,354

Ⅴ.영업이익(손실)	5,118,948,151	5,118,948,151	(4,633,711,636)	(4,633,711,636)	14,023,171,081	3,387,749,600

Ⅵ.영업외수익 (주21)	197,324,963	197,324,963	461,088,521	461,088,521	888,806,878	1,668,741,174

Ⅶ.영업외비용 (주21)	312,746,920	312,746,920	549,989,842	549,989,842	1,880,908,794	5,703,688,832

Ⅷ.금융수익 (주6,22)	976,398,622	976,398,622	1,495,543,791	1,495,543,791	4,114,096,528	4,034,232,005

Ⅸ.금융비용 (주6,22)	457,475,284	457,475,284	80,447,161	80,447,161	368,267,758	1,045,465,179

Ⅹ.법인세비용차감전순이익(손실)	5,522,449,532	5,522,449,532	(3,307,516,327)	(3,307,516,327)	16,776,897,935	2,341,568,768

XI.법인세비용 (주23)	1,226,326,144	1,226,326,144	(670,339,007)	(670,339,007)	3,709,214,115	954,411,548

XⅡ.당기순이익(손실)	4,296,123,388	4,296,123,388	(2,637,177,320)	(2,637,177,320)	13,067,683,820	1,387,157,220

XⅢ.기타포괄손익	0	0	0	0	(346,813,667)	(382,623,313)

(1)당기손익으로 재분류되지 않는 항목	0	0	0	0	(346,813,667)	(382,623,313)

1.순확정급여부채 재측정요소	0	0	0	0	(346,813,667)	(382,623,313)

XIV.총포괄손익	4,296,123,388	4,296,123,388	(2,637,177,320)	(2,637,177,320)	12,720,870,153	1,004,533,907

XV.주당이익 (주24)

(1)기본주당이익(손실)	284	284	(192)	(192)	950	111

(2)희석주당이익(손실)	284	284	(192)	(192)	950	111

자본변동표
제 17 기 1분기 2016.01.01 부터 2016.03.31 까지
제 16 기 1분기 2015.01.01 부터 2015.03.31 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

자본금	자본잉여금	기타자본항목	이익잉여금	자본 합계

2014.01.01 (Ⅰ.기초자본)	5,808,046,500	39,597,423,816	1,159,087,215	116,451,498,094	163,016,055,625

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	1,387,157,220	1,387,157,220

(2)보험수리적손익	0	0	0	(382,623,313)	(382,623,313)

(3)배당금지급	568,530,500	(7,368,940)	(3,979,711,400)	(3,418,549,840)

(4)자기주식 거래	0	0	(88,249,695)	0	(88,249,695)

(5)주식선택권 부여 및 행사	0	0	2,457,776,774	0	2,457,776,774

2014.12.31 (Ⅲ.기말자본)	6,376,577,000	39,590,054,876	3,528,614,294	113,476,320,601	162,971,566,771

2015.01.01 (Ⅰ.기초자본)	6,376,577,000	39,590,054,876	3,528,614,294	113,476,320,601	162,971,566,771

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	13,067,683,820	13,067,683,820

(2)보험수리적손익	0	0	0	(346,813,667)	(346,813,667)

(3)배당금지급	625,244,000	(8,141,160)	0	(750,292,750)	(133,189,910)

(4)자기주식 거래	0	0	(139,097,025)	0	(139,097,025)

(5)주식선택권 부여 및 행사	0	0	531,119,555	0	531,119,555

2015.12.31 (Ⅲ.기말자본)	7,001,821,000	39,581,913,716	3,920,636,824	125,446,898,004	175,951,269,544

2015.01.01 (Ⅰ.기초자본)	6,376,577,000	39,590,054,876	3,528,614,294	113,476,320,601	162,971,566,771

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	(2,637,177,320)	(2,637,177,320)

(2)보험수리적손익	0	0	0	0	0

(3)배당금지급	625,244,000	0	0	(750,292,750)	(125,048,750)

(4)자기주식 거래	0	0	0	0	0

(5)주식선택권 부여 및 행사	0	0	531,119,555	0	531,119,555

2015.03.31 (Ⅲ.기말자본)	7,001,821,000	39,590,054,876	4,059,733,849	110,088,850,531	160,740,460,256

2016.01.01 (Ⅰ.기초자본)	7,001,821,000	39,581,913,716	3,920,636,824	125,446,898,004	175,951,269,544

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	4,296,123,388	4,296,123,388

(2)보험수리적손익	0	0	0	0	0

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

(4)자기주식 거래	0	0	0	0	0

(5)주식선택권 부여 및 행사	0	0	0	0	0

2016.03.31 (Ⅲ.기말자본)	7,689,358,500	39,578,613,536	3,920,636,824	124,930,259,192	176,118,868,052

현금흐름표
제 17 기 1분기 2016.01.01 부터 2016.03.31 까지
제 16 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 16 기 1분기	제 16 기	제 15 기

Ⅰ.영업활동현금흐름	73,306,138	1,326,801,035	29,048,782,546	(11,099,194,501)

(1)당기순이익(손실)	4,296,123,388	(2,637,177,320)	13,067,683,820	1,387,157,220

(2)조정 (주28)	3,890,010,605	1,696,051,964	12,089,414,820	13,499,482,916

(3)자산부채의 증감 (주28)	(8,109,096,126)	458,546,576	1,982,645,110	(26,129,850,613)

(4)이자수취	1,423,749,211	1,810,738,037	2,394,484,432	2,827,878,562

(5)이자지급	0	(1,358,222)	(1,358,222)	(161,895,895)

(6)배당금수취	0	0	0	500,000,000

(7)법인세납부(환급)	(1,427,480,940)	0	(484,087,414)	(3,021,966,691)

Ⅱ.투자활동현금흐름	(1,615,229,050)	4,624,253,460	(16,512,119,746)	(4,292,908,292)

(1)단기금융상품의 처분	0	0	0	10,000,000,000

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

(3)유형자산의 처분	0	21,143,614	46,643,614	8,605,804

(4)무형자산의 처분	0	200,000,000	200,000,000	180,000,000

(5)기타비유동자산의 감소	950,000,000	5,923,306,620	12,671,496,620	4,374,251,760

(6)단기금융상품의 취득	0	0	(20,000,000,000)	0

(7)장기금융상품의 취득	0	0	0	(3,000,000,000)

(8)유형자산의 취득	(790,583,136)	(352,226,314)	(2,319,816,861)	(5,378,356,860)

(9)무형자산의 취득	(499,991,914)	(17,970,460)	(1,211,594,919)	(1,105,942,436)

(10)기타비유동자산의 증가	(1,294,654,000)	(1,200,000,000)	(5,948,848,200)	(9,421,466,560)

Ⅲ.재무활동현금흐름	(3,300,180)	0	(272,286,935)	(3,506,799,535)

(1)배당금지급	0	0	(125,048,750)	(3,411,180,900)

(2)주식발행비용	(3,300,180)	0	(8,141,160)	(7,368,940)

(3)자기주식의 취득	0	0	(139,097,025)	(88,249,695)

Ⅳ.외화환산으로인한현금의변동	(236,675,485)	0	0	0

Ⅴ.현금및현금성자산의순증가(감소)	(1,781,898,577)	5,951,054,495	12,264,375,865	(18,898,902,328)

Ⅵ.기초현금및현금성자산	18,167,867,933	5,903,492,068	5,903,492,068	24,802,394,396

Ⅶ.기말현금및현금성자산	16,385,969,356	11,854,546,563	18,167,867,933	5,903,492,068