에이블씨엔씨 분기보고서 (2016.03)
2. 연결재무제표

연결 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	189,861,455,895	188,169,257,532	159,085,691,358

(1)현금및현금성자산 (주4,6,23)	20,519,566,098	27,153,451,810	8,600,805,815

(2)단기금융자산 (주5,6,23)	91,776,900,000	91,142,737,136	72,658,450,000

(3)매출채권 및 기타유동자산 (주6,7,23,24)	28,646,341,641	27,662,412,977	38,319,301,077

(4)선급법인세	9,552,225	160,150	286,745,385

(5)재고자산 (주8)	48,909,095,931	42,210,495,459	39,220,389,081

Ⅱ.비유동자산	61,124,030,424	60,426,155,961	69,231,270,158

(1)장기금융자산 (주5,6)	3,009,000,000	3,009,000,000	3,138,993,032

(2)유형자산 (주9)	20,816,285,608	20,901,286,006	22,252,436,570

(3)무형자산 (주10)	3,153,686,871	2,964,460,993	3,120,056,035

(4)이연법인세자산 (주21)	2,447,356,555	2,169,805,758	2,381,170,062

(5)기타비유동자산 (주6,7)	31,697,701,390	31,381,603,204	38,338,614,459

자산총계	250,985,486,319	248,595,413,493	228,316,961,516

부채

Ⅰ.유동부채	57,710,839,717	56,252,441,909	51,726,057,260

(1)매입채무 및 미지급금 (주6)	52,235,130,005	48,646,370,571	44,586,305,866

(2)미지급법인세 (주21)	2,721,900,896	3,056,403,842	553,012,756

(3)기타유동부채 (주6,11)	2,753,808,816	4,549,667,496	6,586,738,638

Ⅱ.비유동부채	7,642,453,920	6,915,442,400	7,006,675,890

(1)순확정급여부채 (주12)	1,709,099,097	1,239,777,278	1,989,094,711

(2)충당부채 (주13)	4,122,201,757	3,927,550,039	3,477,303,826

(3)기타비유동부채 (주6,11)	1,811,153,066	1,748,115,083	1,540,277,353

부채총계	65,353,293,637	63,167,884,309	58,732,733,150

자본

납입자본

주식발행초과금

자본금

보통주자본금

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

Ⅱ.자본잉여금 (주14)	40,118,346,827	40,121,647,007	40,129,788,167

Ⅲ.기타자본항목 (주15)	3,920,636,824	3,920,636,824	3,528,614,294

Ⅳ.기타포괄손익 (주15)	(1,558,064,832)	(1,410,438,460)	(1,730,372,133)

Ⅴ.이익잉여금(결손금) (주16)	135,461,915,363	135,793,862,813	121,279,621,038

Ⅵ.비지배지분	0	0	0

자본총계	185,632,192,682	185,427,529,184	169,584,228,366

자본과부채총계	250,985,486,319	248,595,413,493	228,316,961,516

연결 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 (주24,25)	101,676,583,531	101,676,583,531	87,671,014,491	87,671,014,491	407,879,120,716	438,349,537,243

(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	27,661,229,119	27,661,229,119	20,984,632,942	20,984,632,942	107,258,761,657	97,957,392,694

(3)기타매출	1,722,927,352	1,722,927,352	1,166,797,024	1,166,797,024	5,432,954,690	7,431,723,316

Ⅱ.매출원가 (주25)	39,632,496,246	39,632,496,246	29,597,698,171	29,597,698,171	149,790,342,228	141,250,543,302

(1)제품매출원가	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	9,714,510,112	9,714,510,112	6,949,350,762	6,949,350,762	41,583,607,122	27,459,697,215

(3)기타매출원가	1,492,739,244	1,492,739,244	1,072,220,700	1,072,220,700	4,807,351,380	5,994,453,102

Ⅲ.매출총이익	62,044,087,285	62,044,087,285	58,073,316,320	58,073,316,320	258,088,778,488	297,098,993,941

Ⅳ.판매비와관리비 (주18)	56,902,112,413	56,902,112,413	61,430,000,255	61,430,000,255	240,393,534,993	290,350,026,278

Ⅴ.영업이익(손실) (주25)	5,141,974,872	5,141,974,872	(3,356,683,935)	(3,356,683,935)	17,695,243,495	6,748,967,663

Ⅵ.영업외수익 (주19)	328,871,090	328,871,090	486,701,328	486,701,328	958,682,459	1,176,828,106

Ⅶ.영업외비용 (주19)	328,813,680	328,813,680	582,321,887	582,321,887	2,039,495,894	6,006,196,589

Ⅷ.금융수익 (주6,20)	995,244,449	995,244,449	1,512,854,130	1,512,854,130	4,179,752,081	4,080,364,990

Ⅸ.금융비용 (주6,20)	457,475,284	457,475,284	80,447,161	80,447,161	368,267,758	1,045,465,179

Ⅹ.법인세비용차감전순이익(손실)	5,679,801,447	5,679,801,447	(2,019,897,525)	(2,019,897,525)	20,425,914,383	4,954,498,991

XI.법인세비용 (주21)	1,198,986,697	1,198,986,697	(320,410,631)	(320,410,631)	4,836,466,876	2,387,111,370

XⅡ.당기순이익(손실)	4,480,814,750	4,480,814,750	(1,699,486,894)	(1,699,486,894)	15,589,447,507	2,567,387,621

XⅢ.기타포괄손익	(147,626,372)	(147,626,372)	56,677,875	56,677,875	(4,979,309)	(374,836,052)

(1)당기손익으로 재분류되지 않는 항목	0	0	0	0	(324,912,982)	(419,399,524)

1.순확정급여부채 재측정요소	0	0	0	0	(324,912,982)	(419,399,524)

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(147,626,372)	(147,626,372)	56,677,875	56,677,875	319,933,673	44,563,472

1.해외사업환산손익	(147,626,372)	(147,626,372)	56,677,875	56,677,875	319,933,673	44,563,472

XIV.총포괄손익	4,333,188,378	4,333,188,378	(1,642,809,019)	(1,642,809,019)	15,584,468,198	2,192,551,569

XV.당기순이익(손실)의 귀속

(1)지배기업지분	4,480,814,750	4,480,814,750	(1,699,486,894)	(1,699,486,894)	15,589,447,507	2,567,387,621

(2)비지배지분	0	0	0	0	0	0

XVI.포괄손익의 귀속

(1)지배기업지분	4,333,188,378	4,333,188,378	(1,642,809,019)	(1,642,809,019)	15,584,468,198	2,192,551,569

(2)비지배지분	0	0	0	0	0	0

XVII.주당이익 (주22)

(1)기본주당이익(손실)	296	296	(124)	(124)	1,134	205

(2)희석주당이익(손실)	296	296	(124)	(124)	1,134	205

연결 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

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	기타자본항목	기타포괄손익	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

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	(1,699,486,894)	(1,699,486,894)	0	(1,699,486,894)

(2)보험수리적손익	0	0	0	0	0	0	0	0

(3)해외사업환산손익	0	0	0	56,677,875	0	56,677,875	0	56,677,875

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

(5)자기주식 거래	0	0	0	0	0	0	0	0

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

2015.03.31 (Ⅲ.기말자본)	7,001,821,000	40,129,788,167	4,059,733,849	(1,673,694,258)	118,829,841,394	168,347,490,152	0	168,347,490,152

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

연결 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	(4,014,796,201)	1,363,069,847	33,603,488,465	(10,995,901,655)

(1)당기순이익(손실)	4,480,814,750	(1,699,486,894)	15,589,447,507	2,567,387,621

(2)조정 (주26)	4,114,416,425	2,300,108,413	14,274,106,094	16,911,228,109

(3)자산부채의 증감 (주26)	(12,226,654,635)	(484,628,923)	3,033,120,843	(28,786,575,342)

(4)이자수취	1,442,595,038	1,828,048,376	2,460,139,985	2,865,781,538

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

(6)법인세납부(환급)	(1,825,967,779)	(579,612,903)	(1,751,967,742)	(4,391,827,686)

Ⅱ.투자활동현금흐름	(2,388,269,674)	5,508,582,786	(14,839,317,525)	(8,050,758,486)

(1)단기금융상품의 처분	239,987,136	882,250,000	1,800,600,000	10,042,000,000

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

(3)유형자산의 처분	0	21,143,614	46,651,310	14,744,266

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

(5)기타비유동자산의 감소	952,527,067	6,142,856,805	13,250,514,413	4,374,251,760

(6)단기금융상품의 취득	(915,850,000)	0	(20,000,000,000)	(2,565,000,000)

(7)장기금융상품의 취득	0	(29,998,392)	(109,994,104)	(3,122,993,568)

(8)유형자산의 취득	(875,483,229)	(447,619,939)	(2,885,628,161)	(6,143,210,286)

(9)무형자산의 취득	(503,201,644)	(31,811,069)	(1,242,612,783)	(1,242,061,420)

(10)기타비유동자산의 증가	(1,306,249,004)	(1,278,238,233)	(5,948,848,200)	(9,638,489,238)

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.외화환산전 현금및현금성자산의 순증가(감소)	(6,406,366,055)	6,871,652,633	18,491,884,005	(22,553,459,676)

Ⅴ.외화환산으로인한현금의변동	(227,519,657)	11,240,440	60,761,990	(28,448,967)

Ⅵ.현금및현금성자산의순증가(감소)	(6,633,885,712)	6,882,893,073	18,552,645,995	(22,581,908,643)

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

Ⅷ.기말현금및현금성자산	20,519,566,098	15,483,698,888	27,153,451,810	8,600,805,815