에이블씨엔씨 사업보고서 (2022.12)
2. 연결재무제표

연결 재무상태표
제 23 기 2022.12.31 현재
제 22 기 2021.12.31 현재
제 21 기 2020.12.31 현재
(단위 : 원)

제 23 기	제 22 기	제 21 기

자산

Ⅰ.유동자산	122,000,890,479	116,388,272,149	138,307,898,491

(1)현금및현금성자산 (주6,28,30)	30,080,680,574	23,122,540,264	37,074,854,403

(2)단기금융자산 (주7,28,30)	15,485,830,951	12,700,000,000	3,435,200,000

(3)매출채권 (주8,29,30,22)	20,117,349,979	23,007,814,459	25,570,590,562

(4)기타유동자산 (주8,30,32,37)	13,188,887,981	16,978,620,487	18,291,168,652

(5)당기법인세자산 (주26)	81,296,885	16,903,223	116,998,472

(6)재고자산 (주9)	43,046,844,109	40,562,393,716	53,819,086,402

Ⅱ.비유동자산	73,430,866,426	77,429,197,923	116,471,688,126

(1)장기금융자산 (주7,30)	3,000,000	3,000,000	3,000,000

(2)순확정급여자산 (주23)	259,862,613	1,274,507,108	2,490,470,280

(3)유형자산 (주5,10,33)	5,422,736,767	6,171,115,980	12,084,139,053

(4)투자부동산 (주5,11)	3,468,695,160	3,468,695,160	6,156,342,538

(5)사용권자산 (주5,31,33)	11,507,083,618	5,776,319,109	10,683,983,093

(6)무형자산 (주5,12,33)	28,914,042,113	29,962,283,057	46,702,985,378

(7)이연법인세자산 (주26)	19,497,327,238	22,651,708,266	18,650,345,589

(8)기타비유동자산 (주5,8,30,32)	4,358,118,917	8,121,569,243	19,700,422,195

자산총계	195,431,756,905	193,817,470,072	254,779,586,617

부채

Ⅰ.유동부채	60,523,173,688	61,295,420,152	66,484,116,546

(1)매입채무 (주29,30,32)	27,899,889,130	17,144,429,815	15,683,106,228

(2)단기차입금 (주13,28,29,30,34)	1,313,000,000	1,358,000,000	3,432,219,012

(3)미지급금 (주29,30,32)	13,214,090,287	16,038,755,907	13,950,778,056

(4)당기법인세부채 (주26)	1,099,696,806	1,149,205,767	549,642,577

(5)충당부채 (주16)	1,681,351,020	3,897,631,839	5,182,100,750

(6)기타유동부채 (주15,29,30,32)	7,640,437,429	7,542,866,536	5,674,565,173

(7)유동성전환상환우선주부채 (주14,30)	1,451,846,450

(8)유동리스부채 (주29,30,31,34)	7,024,709,016	10,097,886,296	16,509,894,308

(9)유동성장기차입금 (주13,28,29,30,34)	650,000,000	4,066,643,992	4,049,963,992

Ⅱ.비유동부채	18,833,222,988	17,864,502,804	31,491,827,022

(1)장기차입금 (주13,28,29,30,34)	2,566,662,020	6,633,306,012

(2)리스부채 (주29,30,31,34)	7,503,539,886	4,959,191,329	14,271,890,104

(3)순확정급여부채 (주23)	79,952,312	494,842,681	824,267,148

(4)충당부채 (주16)	997,242,883	538,239,918	1,005,217,228

(5)기타비유동부채 (주15,29,30)	1,575,526,826	1,792,032,690	8,757,146,530

(6)당기손익-공정가치 측정금융부채 (주16,29,30)	8,676,961,081	7,513,534,166

부채총계	79,356,396,676	79,159,922,956	97,975,943,568

자본

Ⅰ.지배기업지분	115,045,456,777	113,769,893,388	156,751,562,135

(1)자본금 (주17)	13,516,729,500	13,516,729,500	13,516,729,500

(2)자본잉여금 (주17)	29,958,924,622	175,302,383,284	174,460,526,784

(3)기타자본항목 (주18)	(66,938,855,832)	(66,938,855,832)	(66,938,855,832)

(4)기타포괄손익누계액 (주18)	(1,329,895,669)	(1,659,684,842)	(1,233,784,161)

(5)이익잉여금(결손금) (주19)	139,838,554,156	(6,450,678,722)	36,946,945,844

Ⅱ.비지배지분 (주35)	1,029,903,452	887,653,728	52,080,914

자본총계	116,075,360,229	114,657,547,116	156,803,643,049

자본과부채총계	195,431,756,905	193,817,470,072	254,779,586,617

연결 포괄손익계산서
제 23 기 2022.01.01 부터 2022.12.31 까지
제 22 기 2021.01.01 부터 2021.12.31 까지
제 21 기 2020.01.01 부터 2020.12.31 까지
(단위 : 원)

제 23 기	제 22 기	제 21 기

Ⅰ.매출액 (주5,21,32)	247,873,188,440	262,945,930,671	307,517,402,206

(1)제품매출액	186,238,534,281	197,757,860,426	218,471,018,527

(2)상품매출액	59,955,599,516	62,556,877,883	86,935,680,385

(3)기타매출액	1,679,054,643	2,631,192,362	2,110,703,294

Ⅱ.매출원가 (주22,32)	105,725,375,677	133,073,639,810	161,015,274,979

(1)제품매출원가	82,588,700,968	91,357,863,552	107,412,612,134

(2)상품매출원가	21,333,475,707	37,805,693,105	52,238,873,900

(3)기타매출원가	1,803,199,002	3,910,083,153	1,363,788,945

Ⅲ.매출총이익	142,147,812,763	129,872,290,861	146,502,127,227

Ⅳ.판매비와관리비 (주22,24)	132,663,205,752	151,626,965,159	212,215,301,993

Ⅴ.대손상각비(환입) (주22,24)	(491,256,933)	624,648,758	2,282,327,139

Ⅵ.영업이익(손실)	9,975,863,944	(22,379,323,056)	(67,995,501,905)

Ⅶ.영업외수익 (주25)	2,225,013,720	4,464,223,843	5,766,226,596

Ⅷ.영업외비용 (주25)	3,419,679,513	28,505,886,347	78,686,249,917

Ⅸ.금융수익-유효이자율법에 따른 이자수익 (주27,30)	313,831,020	408,836,530	781,790,813

Ⅹ.금융수익 (주27,30)	1,123,336,525	3,269,675,689	45,489,323,516

XI.금융비용 (주27,29,30)	3,880,253,183	2,793,705,620	11,792,982,072

XⅡ.법인세비용차감전순이익(손실)	6,338,112,513	(45,536,178,961)	(106,437,392,969)

XⅢ.법인세비용(수익) (주26)	5,263,947,491	(2,174,130,516)	8,612,909,629

XIV.당기순이익(손실)	1,074,165,022	(43,362,048,445)	(97,824,483,340)

XV.당기순이익(손실)의 귀속

(1)지배기업소유주지분	935,465,824	(43,338,179,704)	(88,256,512,707)

(2)비지배주주지분	138,699,198	(23,868,741)	(9,567,970,633)

XVI.기타포괄손익	343,648,091	(483,558,272)	(1,278,618,713)

(1)당기손익으로 재분류되지 않는항목	13,858,918	(57,657,591)	(708,424,846)

1.순확정급여부채 재측정요소 (주23)	13,858,918	(57,657,591)	(708,424,846)

(2)당기손익으로 재분류될 수 있는 항목	329,789,173	(425,900,681)	(570,193,867)

1.해외사업환산손익	329,789,173	(425,900,681)	(570,193,867)

XVII.당기총포괄손익(손실)	1,417,813,113	(43,845,606,717)	(99,103,102,053)

XVIII.총 포괄손익의 귀속

(1)지배기업지분	1,275,563,389	(43,823,525,247)	(89,535,131,420)

(2)비지배주주지분	142,249,724	(22,081,470)	(9,567,970,633)

XIX.주당손익 (주20)

(1)기본주당이익(손실) (단위 : 원)	36	(1,666)	(3,387)

(2)희석주당이익(손실) (단위 : 원)	36	(1,666)	(3,387)

연결 자본변동표
제 23 기 2022.01.01 부터 2022.12.31 까지
제 22 기 2021.01.01 부터 2021.12.31 까지
제 21 기 2020.01.01 부터 2020.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	기타자본항목	기타포괄손익누계액	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2020.01.01 (Ⅰ.기초자본)	13,516,729,500	174,196,053,806	(65,466,487,645)	(663,590,294)	125,911,883,397	247,494,588,764	9,271,860,808	256,766,449,572

Ⅱ.당기순이익(손실)	(88,256,512,707)	(88,256,512,707)	(9,567,970,633)	(97,824,483,340)

Ⅲ.순확정급여부채의 재측정 요소	(708,424,846)	(708,424,846)	(708,424,846)

Ⅳ.결손보존

Ⅴ.해외사업환산손익	(570,193,867)	(570,193,867)	(570,193,867)

Ⅵ.비지배지분증감	264,472,978	(312,174,557)	(47,701,579)	348,190,739	300,489,160

Ⅶ.자기주식 거래로 인한 증감	(1,160,193,630)	(1,160,193,630)	(1,160,193,630)

Ⅷ.자본 증가(감소) 합계	264,472,978	(1,472,368,187)	(570,193,867)	(88,964,937,553)	(90,743,026,629)	(9,219,779,894)	(99,962,806,523)

2020.12.31 (Ⅸ.기말자본)	13,516,729,500	174,460,526,784	(66,938,855,832)	(1,233,784,161)	36,946,945,844	156,751,562,135	52,080,914	156,803,643,049

2021.01.01 (Ⅰ.기초자본)	13,516,729,500	174,460,526,784	(66,938,855,832)	(1,233,784,161)	36,946,945,844	156,751,562,135	52,080,914	156,803,643,049

Ⅱ.당기순이익(손실)	(43,338,179,704)	(43,338,179,704)	(23,868,741)	(43,362,048,445)

Ⅲ.순확정급여부채의 재측정 요소	(59,444,862)	(59,444,862)	1,787,271	(57,657,591)

Ⅳ.결손보존

Ⅴ.해외사업환산손익	(425,900,681)	(425,900,681)	(425,900,681)

Ⅵ.비지배지분증감	841,856,500	841,856,500	857,654,284	1,699,510,784

Ⅶ.자기주식 거래로 인한 증감

Ⅷ.자본 증가(감소) 합계	841,856,500	(425,900,681)	(43,397,624,566)	(42,981,668,747)	835,572,814	(42,146,095,933)

2021.12.31 (Ⅸ.기말자본)	13,516,729,500	175,302,383,284	(66,938,855,832)	(1,659,684,842)	(6,450,678,722)	113,769,893,388	887,653,728	114,657,547,116

2022.01.01 (Ⅰ.기초자본)	13,516,729,500	175,302,383,284	(66,938,855,832)	(1,659,684,842)	(6,450,678,722)	113,769,893,388	887,653,728	114,657,547,116

Ⅱ.당기순이익(손실)	935,465,824	935,465,824	138,699,198	1,074,165,022

Ⅲ.순확정급여부채의 재측정 요소	10,308,392	10,308,392	3,550,526	13,858,918

Ⅳ.결손보존	(145,343,458,662)	145,343,458,662

Ⅴ.해외사업환산손익	329,789,173	329,789,173	329,789,173

Ⅵ.비지배지분증감

Ⅶ.자기주식 거래로 인한 증감

Ⅷ.자본 증가(감소) 합계	(145,343,458,662)	329,789,173	146,289,232,878	1,275,563,389	142,249,724	1,417,813,113

2022.12.31 (Ⅸ.기말자본)	13,516,729,500	29,958,924,622	(66,938,855,832)	(1,329,895,669)	139,838,554,156	115,045,456,777	1,029,903,452	116,075,360,229

연결 현금흐름표
제 23 기 2022.01.01 부터 2022.12.31 까지
제 22 기 2021.01.01 부터 2021.12.31 까지
제 21 기 2020.01.01 부터 2020.12.31 까지
(단위 : 원)

제 23 기	제 22 기	제 21 기

Ⅰ.영업활동현금흐름	22,946,742,788	4,409,703,279	(8,187,896,186)

(1)당기순이익(손실)	1,074,165,022	(43,362,048,445)	(97,824,483,340)

(2)수익.비용의 조정 (주34)	7,344,557,669	32,446,806,783	81,768,822,519

(3)자산ㆍ부채의 증감 (주34)	17,373,844,922	17,283,120,939	10,636,844,239

(4)이자의 수취	425,395,978	620,124,999	595,031,502

(5)이자의 지급	(1,110,059,613)	(1,490,012,578)	(1,611,146,280)

(6)법인세의 납부	(2,161,161,190)	(1,088,288,419)	(1,752,964,826)

Ⅱ.투자활동현금흐름	575,906,404	1,300,825,074	1,976,691,013

(1)단기금융상품의 처분	0	457,768,000	426,762,107

(2)단기대여금의 감소	0	11,186,412	30,000,000

(3)장기대여금의 감소	2,300,000	3,600,000	102,900,000

(4)매각예정비유동자산의처분	0	0	3,909,000,000

(5)투자부동산의 처분	0	4,751,680,000	0

(6)리스채권의 회수	650,061,886	986,920,328	531,315,035

(7)건설중인자산의 처분	27,014,097

(8)유형자산의 처분	51,349,391	163,721,701	116,106,058

(9)무형자산의 처분	3,985,903	0	322,509,090

(10)기타비유동자산의 감소	9,148,799,714	11,425,900,478	10,525,139,185

(11)단기금융자산의 취득	(2,941,367,037)	(9,700,000,000)	(895,178,107)

(12)종속기업지배력의 상실	0	0	(4,719,429,973)

(13)유형자산의 취득	(2,524,330,065)	(1,985,296,662)	(3,495,580,101)

(14)건설중인자산의 취득	(316,981,813)	(3,839,772,998)	(2,109,439,721)

(15)무형자산의 취득	(1,658,901,345)	(714,419,419)	(2,370,624,194)

(16)기타비유동자산의 증가	(1,866,024,327)	(260,462,766)	(396,788,366)

Ⅲ.재무활동현금흐름	(16,093,499,303)	(19,776,451,457)	(10,724,060,304)

(1)단기차입금의 증가	0	0	4,479,259,012

(2)장기차입금의 증가	0	0	12,500,000,000

(3)자본금의 납입	0	1,699,510,784	300,489,160

(4)단기차입금의 상환	(44,999,500)	(2,074,219,012)	(30,584,510)

(5)유동성장기부채의 상환	(4,066,643,992)	(4,049,963,992)	(3,136,097,996)

(6)장기차입금의 상환	(1,916,662,020)	0	0

(7)리스부채의 지급	(10,065,193,791)	(15,351,779,237)	(23,321,536,422)

(8)비지배지분과의 자본거래	0	0	(355,395,918)

(9)자기주식의 취득	0	0	(1,160,193,630)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	7,429,149,889	(14,065,923,104)	(16,935,265,477)

Ⅴ.현금및현금성자산에 대한 환율변동효과	(471,009,579)	113,608,965	(548,346,475)

Ⅵ.현금및현금성자산의순증가(감소)	6,958,140,310	(13,952,314,139)	(17,483,611,952)

Ⅶ.기초현금및현금성자산	23,122,540,264	37,074,854,403	54,558,466,355

Ⅷ.기말현금및현금성자산	30,080,680,574	23,122,540,264	37,074,854,403