에이블씨엔씨 사업보고서 (2017.12)
2. 연결재무제표

연결 재무상태표
제 18 기 2017.12.31 현재
제 17 기 2016.12.31 현재
제 16 기 2015.12.31 현재
(단위 : 원)

제 18 기	제 17 기	제 16 기

자산

Ⅰ.유동자산	307,300,789,881	216,065,365,402	188,169,257,532

(1)현금및현금성자산 (주4,6)	40,988,978,024	46,103,763,021	27,153,451,810

(2)단기금융자산 (주6)	191,636,500,000	90,000,000,000	91,142,737,136

(3)매출채권 (주6,7,25)	22,135,410,046	21,806,015,330	21,788,440,744

(4)기타유동자산 (주6,7)	5,716,723,234	6,928,240,101	5,873,972,233

(5)당기법인세자산	2,135,463,205	220,030	160,150

(6)재고자산 (주8)	44,687,715,372	51,227,126,920	42,210,495,459

Ⅱ.비유동자산	64,854,793,750	61,794,452,741	60,426,155,961

(1)장기금융자산 (주5,6)	3,003,000,000	3,009,000,000	3,009,000,000

(2)순확정급여자산 (주13)	30,591,491	406,278,095	0

(3)유형자산 (주9)	14,887,351,646	19,112,998,095	20,901,286,006

(4)투자부동산 (주10)	6,136,944,226	0	0

(5)무형자산 (주11)	2,688,063,472	2,920,914,572	2,964,460,993

(6)이연법인세자산 (주22)	4,780,677,048	3,513,744,852	2,169,805,758

(7)기타비유동자산 (주6,7)	33,328,165,867	32,831,517,127	31,381,603,204

자산총계	372,155,583,631	277,859,818,143	248,595,413,493

부채

Ⅰ.유동부채	65,129,821,984	77,862,914,805	60,179,991,948

(1)매입채무 (주6)	36,266,595,451	48,008,413,590	34,279,286,480

(2)미지급금 (주6)	19,118,953,237	15,791,104,391	14,367,084,091

(3)미지급법인세 (주21)	0	4,792,512,517	3,056,403,842

(4)이연수익 (주14)	3,953,783,491	3,581,391,137	3,394,546,492

(5)유동충당부채 (주2,14)	2,558,072,399	812,875,264	533,003,547

(6)기타유동부채 (주6,12)	3,232,417,406	4,876,617,906	4,549,667,496

Ⅱ.비유동부채	2,509,685,434	1,886,160,565	2,987,892,361

(1)순확정급여부채 (주13)	0	0	1,239,777,278

(2)충당부채 (주14)	874,606,829	0	0

(3)기타비유동부채 (주6,12)	1,635,078,605	1,886,160,565	1,748,115,083

부채총계	67,639,507,418	79,749,075,370	63,167,884,309

자본

Ⅰ.지배기업지분	303,427,480,465	198,110,742,773	185,427,529,184

(1)자본금 (주15)	12,411,581,500	7,689,358,500	7,001,821,000

1.보통주자본금	12,411,581,500	7,689,358,500	7,001,821,000

(2)자본잉여금 (주15)	147,592,621,237	40,110,046,827	40,121,647,007

(3)기타자본항목 (주16)	(1,462,179,274)	3,773,410,919	3,920,636,824

(4)기타포괄손익누계액 (주16)	(2,040,369,656)	(1,909,027,831)	(1,410,438,460)

(5)이익잉여금(결손금) (주17)	146,925,826,658	148,446,954,358	135,793,862,813

Ⅱ.비지배지분	1,088,595,748	0	0

자본총계	304,516,076,213	198,110,742,773	185,427,529,184

자본과부채총계	372,155,583,631	277,859,818,143	248,595,413,493

연결 포괄손익계산서
제 18 기 2017.01.01 부터 2017.12.31 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	제 17 기	제 16 기

Ⅰ.매출액 (주2,25,26)	373,285,260,310	434,555,619,405	407,879,120,716

(1)제품매출액	270,327,081,969	306,179,544,984	295,187,404,369

(2)상품매출액	102,113,951,683	124,494,682,422	107,258,761,657

(3)기타매출액	844,226,658	3,881,391,999	5,432,954,690

Ⅱ.매출원가 (주18)	151,371,091,377	166,099,503,097	149,790,342,228

(1)제품매출원가	109,083,086,733	116,825,656,375	103,399,383,726

(2)상품매출원가	39,322,434,694	45,986,228,775	41,583,607,122

(3)기타매출원가	2,965,569,950	3,287,617,947	4,807,351,380

Ⅲ.매출총이익	221,914,168,933	268,456,116,308	258,088,778,488

Ⅳ.판매비와관리비 (주18,19)	210,684,608,392	244,155,956,877	240,393,534,993

Ⅴ.영업이익(손실) (주26)	11,229,560,541	24,300,159,431	17,695,243,495

Ⅵ.영업외수익 (주20)	1,210,298,723	3,173,961,411	958,682,459

Ⅶ.영업외비용 (주20)	3,570,401,012	3,127,481,778	2,039,495,894

Ⅷ.금융수익 (주6,21)	2,883,784,835	4,260,304,035	4,179,752,081

Ⅸ.금융비용 (주6,21)	2,055,384,917	1,673,276,526	368,267,758

Ⅹ.법인세비용차감전순이익(손실)	9,697,858,170	26,933,666,573	20,425,914,383

XI.법인세비용 (주22)	908,246,297	8,918,493,406	4,836,466,876

XⅡ.당기순이익(손실)	8,789,611,873	18,015,173,167	15,589,447,507

XⅢ.당기순이익(손실)의 귀속

(1)지배기업소유주지분	8,198,475,522	18,015,173,167	15,589,447,507

(2)비지배주주지분	591,136,351	0	0

XIV.기타포괄손익	(2,448,571,935)	(1,047,908,793)	(4,979,309)

(1)당기손익으로 재분류되지 않는 항목	(1,464,815,590)	(549,319,422)	(324,912,982)

1.순확정급여부채 재측정요소 (주22)	(1,464,815,590)	(549,319,422)	(324,912,982)

(2)당기손익으로 재분류될 수 있는 항목	(983,756,345)	(498,589,371)	319,933,673

1.해외사업환산손익	(983,756,345)	(498,589,371)	319,933,673

XV.총포괄손익	6,341,039,938	16,967,264,374	15,584,468,198

XVI.총 포괄손익의 귀속

(1)지배기업지분	5,825,243,996	16,967,264,374	15,584,468,198

(2)비지배주주지분	515,795,942	0	0

XVII.주당이익 (주23)

(1)기본주당이익(손실) (단위 : 원)	490	1,191	1,134

(2)희석주당이익(손실) (단위 : 원)	490	1,191	1,134

연결 자본변동표
제 18 기 2017.01.01 부터 2017.12.31 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.당기순이익(손실)	0	0	0	0	15,589,447,507	15,589,447,507	0	15,589,447,507

Ⅲ.순확정급여부채 재측정요소	0	0	0	0	(324,912,982)	(324,912,982)	0	(324,912,982)

Ⅳ.해외사업환산손익	0	0	0	319,933,673	0	319,933,673	0	319,933,673

Ⅴ.회계변경누적효과	0	0	0	0	0	0	0	0

Ⅵ.주식배당	625,244,000	(8,141,160)	0	0	(625,244,000)	(8,141,160)	0	(8,141,160)

Ⅶ.배당금지급	0	0	0	0	(125,048,750)	(125,048,750)	0	(125,048,750)

Ⅷ.지분의 발행	0	0	0	0	0	0	0	0

Ⅸ.비지배지분 증감	0	0	0	0	0	0	0	0

Ⅹ.단주취득 및 처분	0	0	(139,097,025)	0	0	(139,097,025)	0	(139,097,025)

XI.주식기준보상거래	0	0	531,119,555	0	0	531,119,555	0	531,119,555

XⅡ.자본 증가(감소) 합계	625,244,000	(8,141,160)	392,022,530	319,933,673	14,514,241,775	15,843,300,818	0	15,843,300,818

2015.12.31 (XⅢ.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.당기순이익(손실)	0	0	0	0	18,015,173,167	18,015,173,167	0	18,015,173,167

Ⅲ.순확정급여부채 재측정요소	0	0	0	0	(549,319,422)	(549,319,422)	0	(549,319,422)

Ⅳ.해외사업환산손익	0	0	0	(498,589,371)	0	(498,589,371)	0	(498,589,371)

Ⅴ.회계변경누적효과	0	0	0	0	0	0	0	0

Ⅵ.주식배당	687,537,500	(11,600,180)	0	0	(687,537,500)	(11,600,180)	0	(11,600,180)

Ⅶ.배당금지급	0	0	0	0	(4,125,224,700)	(4,125,224,700)	0	(4,125,224,700)

Ⅷ.지분의 발행	0	0	0	0	0	0	0	0

Ⅸ.비지배지분 증감	0	0	0	0	0	0	0	0

Ⅹ.단주취득 및 처분	0	0	(147,225,905)	0	0	(147,225,905)	0	(147,225,905)

XI.주식기준보상거래	0	0	0	0	0	0	0	0

XⅡ.자본 증가(감소) 합계	687,537,500	(11,600,180)	(147,225,905)	(498,589,371)	12,653,091,545	12,683,213,589	0	12,683,213,589

2016.12.31 (XⅢ.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

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.당기순이익(손실)	0	0	0	0	8,198,475,522	8,198,475,522	591,136,351	8,789,611,873

Ⅲ.순확정급여부채 재측정요소	0	0	0	0	(1,464,815,590)	(1,464,815,590)	0	(1,464,815,590)

Ⅳ.해외사업환산손익	0	0	0	(908,415,936)	0	(908,415,936)	(75,340,409)	(983,756,345)

Ⅴ.회계변경누적효과	0	0	0	0	(1,450,495,532)	(1,450,495,532)	0	(1,450,495,532)

Ⅵ.주식배당	756,032,500	(11,758,950)	0	0	(756,032,500)	(11,758,950)	0	(11,758,950)

Ⅶ.배당금지급	0	0	0	0	(6,048,259,600)	(6,048,259,600)	0	(6,048,259,600)

Ⅷ.지분의 발행	3,966,190,500	102,025,999,340	0	0	0	105,992,189,840	0	105,992,189,840

Ⅸ.비지배지분 증감	0	353,189,292	0	777,074,111	0	1,130,263,403	572,799,806	1,703,063,209

Ⅹ.단주취득 및 처분	0	0	(120,445,465)	0	0	(120,445,465)	0	(120,445,465)

XI.주식기준보상거래	0	5,115,144,728	(5,115,144,728)	0	0	0	0	0

XⅡ.자본 증가(감소) 합계	4,722,223,000	107,482,574,410	(5,235,590,193)	(131,341,825)	(1,521,127,700)	105,316,737,692	1,088,595,748	106,405,333,440

2017.12.31 (XⅢ.기말자본)	12,411,581,500	147,592,621,237	(1,462,179,274)	(2,040,369,656)	146,925,826,658	303,427,480,465	1,088,595,748	304,516,076,213

연결 현금흐름표
제 18 기 2017.01.01 부터 2017.12.31 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	제 17 기	제 16 기

Ⅰ.영업활동현금흐름	4,029,972,957	27,184,362,767	33,603,488,465

(1)당기순이익(손실)	8,789,611,873	18,015,173,167	15,589,447,507

(2)조정 (주27)	15,184,526,958	20,542,364,611	14,274,106,094

(3)자산ㆍ부채의 증감 (주27)	(13,213,703,010)	(5,175,924,010)	3,033,120,843

(4)이자수취	1,948,839,239	2,131,589,289	2,460,139,985

(5)이자지급	0	0	(1,358,222)

(6)법인세납부(환급)	(8,679,302,103)	(8,328,840,290)	(1,751,967,742)

Ⅱ.투자활동현금흐름	(110,339,102,095)	(4,396,150,252)	(14,839,317,525)

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

(2)장기대여금의 감소	0	50,000,000	50,000,000

(3)종속기업투자의 처분	(188,389,134)	0	0

(4)유형자산의 처분	28,014,077	29,648	46,651,310

(5)무형자산의 처분	300,000,000	0	200,000,000

(6)기타비유동자산의 감소	5,578,882,819	2,003,235,905	13,250,514,413

(7)단기금융상품의 취득	(101,674,600,000)	0	(20,000,000,000)

(8)장기금융상품의 취득	0	0	(109,994,104)

(9)종속기업투자의 증가	(1,000,000,000)	0	0

(10)종속기업지배력의 상실	(311,293,241)	0	0

(11)유형자산의 취득	(5,023,720,746)	(2,958,579,938)	(2,885,628,161)

(12)무형자산의 취득	(1,205,813,872)	(1,236,216,830)	(1,242,612,783)

(13)기타비유동자산의 증가	(6,842,181,998)	(3,366,606,173)	(5,948,848,200)

Ⅲ.재무활동현금흐름	101,645,857,865	(4,284,050,785)	(272,286,935)

(1)비지배지분과의 자본거래	1,834,132,040	0	0

(2)주식의 발행	106,293,905,400	0	0

(3)배당금지급	(6,048,259,600)	(4,125,224,700)	(125,048,750)

(4)주식발행비용	(313,474,510)	(11,600,180)	(8,141,160)

(5)자기주식의 취득	(120,445,465)	(147,225,905)	(139,097,025)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(4,663,271,273)	18,504,161,730	18,491,884,005

Ⅴ.현금및현금성자산에 대한 환율변동효과	(451,513,724)	446,149,481	60,761,990

Ⅵ.현금및현금성자산의순증가(감소)	(5,114,784,997)	18,950,311,211	18,552,645,995

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

Ⅷ.기말현금및현금성자산	40,988,978,024	46,103,763,021	27,153,451,810