에이블씨엔씨 사업보고서 (2015.12)
2. 연결재무제표

연결 재무상태표
제 16 기 2015.12.31 현재
제 15 기 2014.12.31 현재
제 14 기 2013.12.31 현재
(단위 : 원)

제 16 기	제 15 기	제 14 기

자산

Ⅰ.유동자산	188,169,257,532	159,085,691,358	175,812,876,403

(1)현금및현금성자산 (주4,6)	27,153,451,810	8,600,805,815	31,182,714,458

(2)단기금융자산 (주5,6)	91,142,737,136	72,658,450,000	80,042,000,000

(3)매출채권 및 기타유동자산 (주6,7,24)	27,662,412,977	38,319,301,077	36,579,086,356

(4)선급법인세	160,150	286,745,385	0

(5)재고자산 (주8)	42,210,495,459	39,220,389,081	28,009,075,589

Ⅱ.비유동자산	60,426,155,961	69,231,270,158	62,993,079,770

(1)장기금융자산 (주5,6)	3,009,000,000	3,138,993,032	15,999,464

(2)유형자산 (주9)	20,901,286,006	22,252,436,570	23,744,922,469

(3)무형자산 (주10)	2,964,460,993	3,120,056,035	3,348,393,971

(4)이연법인세자산 (주21)	2,169,805,758	2,381,170,062	1,924,149,610

(5)기타비유동자산 (주6,7)	31,381,603,204	38,338,614,459	33,959,614,256

자산총계	248,595,413,493	228,316,961,516	238,805,956,173

부채

Ⅰ.유동부채	56,252,441,909	51,726,057,260	63,422,621,874

(1)매입채무 및 미지급금 (주6)	48,646,370,571	44,586,305,866	55,524,964,246

(2)미지급법인세 (주21)	3,056,403,842	553,012,756	1,917,705,450

(3)기타유동부채 (주6,11)	4,549,667,496	6,586,738,638	5,979,952,178

Ⅱ.비유동부채	6,915,442,400	7,006,675,890	6,942,634,741

(1)순확정급여부채 (주12)	1,239,777,278	1,989,094,711	818,251,198

(2)충당부채 (주13)	3,927,550,039	3,477,303,826	4,632,840,274

(3)기타비유동부채 (주6,11)	1,748,115,083	1,540,277,353	1,491,543,269

부채총계	63,167,884,309	58,732,733,150	70,365,256,615

자본

Ⅰ.자본금 (주14)	7,001,821,000	6,376,577,000	5,808,046,500

Ⅱ.자본잉여금 (주14)	40,121,647,007	40,129,788,167	40,137,157,107

Ⅲ.기타자본항목 (주15)	3,920,636,824	3,528,614,294	1,159,087,215

Ⅳ.기타포괄손익 (주15)	(1,410,438,460)	(1,730,372,133)	(1,774,935,605)

Ⅴ.이익잉여금(결손금) (주16)	135,793,862,813	121,279,621,038	123,111,344,341

Ⅵ.비지배지분	0	0	0

자본총계	185,427,529,184	169,584,228,366	168,440,699,558

자본과부채총계	248,595,413,493	228,316,961,516	238,805,956,173

연결 포괄손익계산서
제 16 기 2015.01.01 부터 2015.12.31 까지
제 15 기 2014.01.01 부터 2014.12.31 까지
제 14 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 16 기	제 15 기	제 14 기

Ⅰ.매출액 (주24,25)	407,879,120,716	438,349,537,243	442,423,818,394

(1)제품매출	295,187,404,369	332,960,421,233	340,095,286,383

(2)상품매출	107,258,761,657	97,957,392,694	95,948,570,246

(3)기타매출	5,432,954,690	7,431,723,316	6,379,961,765

Ⅱ.매출원가	149,790,342,228	141,250,543,302	141,429,539,264

(1)제품매출원가	103,399,383,726	107,796,392,985	112,869,118,474

(2)상품매출원가	41,583,607,122	27,459,697,215	24,094,539,423

(3)기타매출원가	4,807,351,380	5,994,453,102	4,465,881,367

Ⅲ.매출총이익	258,088,778,488	297,098,993,941	300,994,279,130

Ⅳ.판매비와관리비 (주18)	240,393,534,993	290,350,026,278	287,813,964,211

Ⅴ.영업이익(손실) (주25)	17,695,243,495	6,748,967,663	13,180,314,919

Ⅵ.영업외수익 (주19)	958,682,459	1,176,828,106	2,014,648,041

Ⅶ.영업외비용 (주19)	2,039,495,894	6,006,196,589	1,008,336,331

Ⅷ.금융수익 (주6,20)	4,179,752,081	4,080,364,990	4,225,306,083

Ⅸ.금융비용 (주6,20)	368,267,758	1,045,465,179	1,266,530,492

Ⅹ.법인세비용차감전순이익(손실)	20,425,914,383	4,954,498,991	17,145,402,220

XI.법인세비용 (주21)	4,836,466,876	2,387,111,370	4,552,411,326

XⅡ.당기순이익(손실)	15,589,447,507	2,567,387,621	12,592,990,894

XⅢ.기타포괄손익	(4,979,309)	(374,836,052)	9,952,108

(1)당기손익으로 재분류되지 않는 항목	(324,912,982)	(419,399,524)	1,419,639,105

1.순확정급여부채 재측정요소 (주21)	(324,912,982)	(419,399,524)	1,419,639,105

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	319,933,673	44,563,472	(1,409,686,997)

1.해외사업환산손익	319,933,673	44,563,472	(1,409,686,997)

XIV.총포괄손익	15,584,468,198	2,192,551,569	12,602,943,002

XV.당기순이익(손실)의 귀속

(1)지배기업지분	15,589,447,507	2,567,387,621	12,592,990,894

(2)비지배지분	0	0	0

XVI.포괄손익의 귀속

(1)지배기업지분	15,584,468,198	2,192,551,569	12,602,943,002

(2)비지배지분	0	0	0

XVII.주당이익 (주22)

(1)기본주당이익(손실)	1,134	205	1,114

(2)희석주당이익(손실)	1,134	205	1,114

연결 자본변동표
제 16 기 2015.01.01 부터 2015.12.31 까지
제 15 기 2014.01.01 부터 2014.12.31 까지
제 14 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	기타자본항목	기타포괄손익	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2013.01.01 (Ⅰ.기초자본)	5,169,721,000	31,516,528,203	1,584,022,868	(365,248,608)	114,464,407,931	152,369,431,394	0	152,369,431,394

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	12,592,990,894	12,592,990,894	0	12,592,990,894

(2)보험수리적손익	0	0	0	0	1,419,639,105	1,419,639,105	0	1,419,639,105

(3)해외사업환산손익	0	0	0	(1,409,686,997)	0	(1,409,686,997)	0	(1,409,686,997)

(4)배당금지급	504,825,500	(13,503,960)	0	0	(5,553,079,000)	(5,061,757,460)	0	(5,061,757,460)

(5)자기주식 거래	0	0	(221,747,960)	0	0	(221,747,960)	0	(221,747,960)

(6)주식선택권 부여 및 행사	133,500,000	8,634,132,864	(203,187,693)	0	0	8,564,445,171	0	8,564,445,171

(7)기타(연결범위변동)	0	0	0	0	187,385,411	187,385,411	0	187,385,411

2013.12.31 (Ⅲ.기말자본)	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

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

(7)기타(연결범위변동)	0	0	0	0	0	0	0	0

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

(7)기타(연결범위변동)	0	0	0	0	0	0	0	0

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

연결 현금흐름표
제 16 기 2015.01.01 부터 2015.12.31 까지
제 15 기 2014.01.01 부터 2014.12.31 까지
제 14 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 16 기	제 15 기	제 14 기

Ⅰ.영업활동현금흐름	33,603,488,465	(10,995,901,655)	32,709,932,717

(1)당기순이익(손실)	15,589,447,507	2,567,387,621	12,592,990,894

(2)조정 (주26)	14,274,106,094	16,911,228,109	18,281,248,907

(3)자산부채의 증감 (주26)	3,033,120,843	(28,786,575,342)	10,651,487,651

(4)이자수취	2,460,139,985	2,865,781,538	2,853,389,508

(5)이자지급	(1,358,222)	(161,895,895)	(15,846,377)

(6)법인세납부(환급)	(1,751,967,742)	(4,391,827,686)	(11,653,337,866)

Ⅱ.투자활동현금흐름	(14,839,317,525)	(8,050,758,486)	(33,698,766,767)

(1)단기금융상품의 처분	1,800,600,000	10,042,000,000	0

(2)장기대여금의 감소	50,000,000	50,000,000	0

(3)유형자산의 처분	46,651,310	14,744,266	21,011,605

(4)무형자산의 처분	200,000,000	180,000,000	110,000,000

(5)기타비유동자산의 감소	13,250,514,413	4,374,251,760	3,433,075,646

(6)단기금융상품의 취득	(20,000,000,000)	(2,565,000,000)	(17,042,000,000)

(7)장기금융상품의 취득	(109,994,104)	(3,122,993,568)	(12,999,464)

(8)유형자산의 취득	(2,885,628,161)	(6,143,210,286)	(10,494,902,277)

(9)무형자산의 취득	(1,242,612,783)	(1,242,061,420)	(1,477,677,488)

(10)기타비유동자산의 증가	(5,948,848,200)	(9,638,489,238)	(8,235,274,789)

Ⅲ.재무활동현금흐름	(272,286,935)	(3,506,799,535)	844,144,580

(1)주식매수선택권의 행사	0	0	6,127,650,000

(2)배당금지급	(125,048,750)	(3,411,180,900)	(5,048,253,500)

(3)주식발행비용	(8,141,160)	(7,368,940)	(13,503,960)

(4)자기주식의 취득	(139,097,025)	(88,249,695)	(221,747,960)

Ⅳ.연결범위변경에 따른 변동액	0	0	(2,376,771)

Ⅴ.외화환산전 현금및현금성자산의 순증가(감소)	18,491,884,005	(22,553,459,676)	(147,066,241)

Ⅵ.외화환산차이	60,761,990	(28,448,967)	(192,427,611)

Ⅶ.현금및현금성자산의순증가(감소)	18,552,645,995	(22,581,908,643)	(339,493,852)

Ⅷ.기초현금및현금성자산	8,600,805,815	31,182,714,458	31,522,208,310

Ⅸ.기말현금및현금성자산	27,153,451,810	8,600,805,815	31,182,714,458