미스토홀딩스 분기보고서 (2017.03)
2. 연결재무제표

연결 재무상태표
제 28 기 1분기말 2017.03.31 현재
제 27 기말 2016.12.31 현재
제 26 기말 2015.12.31 현재
(단위 : 원)

제 28 기 1분기말	제 27 기말	제 26 기말

자산

Ⅰ.유동자산	1,273,568,633,613	1,240,991,904,970	413,786,108,957

(1)현금및현금성자산	149,991,491,757	149,389,365,351	46,937,861,316

(2)매출채권 및 기타채권	517,969,821,998	400,528,248,940	131,499,998,322

(3)기타유동자산	40,100,329,397	53,887,407,543	12,865,188,932

(4)재고자산	546,890,222,768	608,896,006,887	222,208,180,495

(5)당기법인세자산	2,219,373,901	2,389,034,115	274,879,892

(6)기타금융자산	11,372,109,199	12,176,939,055

(7)파생금융자산	5,025,284,593	13,724,903,079

Ⅱ.비유동자산	1,978,962,388,705	2,143,922,993,750	565,145,561,999

(1)매출채권 및 기타채권	17,128,239,628	17,979,477,011	2,600,373,730

(2)기타금융자산	14,406,859,477	13,457,869,881	9,000,000

(3)유형자산	317,405,793,862	344,467,349,550	44,530,668,962

(4)무형자산	1,503,030,898,739	1,626,895,043,196	396,636,828,020

(5)관계기업투자	18,015,380,825	17,284,864,916	11,746,978,268

(6)이연법인세자산	96,735,249,201	107,027,844,037	105,315,669,883

(7)파생금융자산	2,483,883,898	6,388,608,358	1,044,660,502

(8)매도가능금융자산	3,100,000,000	3,100,000,000	3,100,000,000

(9)기타비유동자산	6,656,083,075	7,321,936,801	161,382,634

자산총계	3,252,531,022,318	3,384,914,898,720	978,931,670,956

부채

Ⅰ.유동부채	1,182,977,403,019	1,193,035,493,782	271,629,462,674

(1)매입채무 및 기타채무	311,939,604,401	512,509,941,933	105,401,926,994

(2)기타금융부채	3,460,278,348	4,068,367,102	2,525,464,654

(3)기타유동부채	49,051,097,746	57,552,141,104	16,239,307,754

(4)당기법인세부채	29,149,527,786	33,256,415,418	1,425,563,372

(5)차입금	711,050,494,158	584,311,888,247	146,037,199,900

(6)파생금융부채	6,126,649,026	1,336,739,978

(7)사채	72,199,751,554

Ⅱ.비유동부채	858,524,085,604	889,716,579,034	228,200,238,241

(1)매입채무 및 기타채무	17,495,210,162	20,575,185,252	18,836,341,867

(2)기타금융부채	8,328,132,837	9,905,336,107	10,880,642,406

(3)기타비유동부채	32,389,222,327	34,934,629,478	28,165,130,428

(4)차입금	581,925,232,378	514,438,441,274	92,572,291,883

(5)사채	78,083,461,792	75,363,186,782

(6)이연법인세부채	51,548,514,036	55,202,304,187	36,306,216

(7)순확정급여부채	166,116,737,549	176,538,789,435	2,346,338,659

(8)파생금융부채	721,036,315	38,431,509

부채총계	2,041,501,488,623	2,082,752,072,816	499,829,700,915

자본

Ⅰ.납입자본	178,881,749,366	162,624,345,366	160,628,262,366

(1)자본금	61,115,070,000	57,040,070,000	56,540,070,000

1.보통주자본금	61,115,070,000	57,040,070,000	56,540,070,000

(2)주식발행초과금	117,766,679,366	105,584,275,366	104,088,192,366

Ⅱ.기타자본구성요소	(35,001,050,290)	29,873,413,091	23,105,953,775

(1)기타잉여금	(21,911,931,184)	38,549,297,577	31,781,838,261

(2)기타자본항목	(13,089,119,106)	(8,675,884,486)	(8,675,884,486)

Ⅲ.이익잉여금	627,963,791,883	665,101,318,655	296,173,223,844

Ⅳ.지배기업의 소유주에게 귀속되는 자본	771,844,490,959	857,599,077,112	479,907,439,985

Ⅴ.비지배지분	439,185,042,736	444,563,748,792	(805,469,944)

자본총계	1,211,029,533,695	1,302,162,825,904	479,101,970,041

자본과부채총계	3,252,531,022,318	3,384,914,898,720	978,931,670,956

연결 포괄손익계산서
제 28 기 1분기 2017.01.01 부터 2017.03.31 까지
제 27 기 1분기 2016.01.01 부터 2016.03.31 까지
제 27 기 2016.01.01 부터 2016.12.31 까지
제 26 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 28 기 1분기	제 27 기 1분기	제 27 기	제 26 기

3개월	누적	3개월	누적

Ⅰ.매출	653,700,824,429	653,700,824,429	168,202,300,803	168,202,300,803	967,128,444,713	815,749,831,510

Ⅱ.매출원가	346,124,433,500	346,124,433,500	96,217,018,647	96,217,018,647	548,157,130,583	446,871,591,571

Ⅲ.매출총이익	307,576,390,929	307,576,390,929	71,985,282,156	71,985,282,156	418,971,314,130	368,878,239,939

Ⅳ.판매관리비	258,694,647,553	258,694,647,553	65,680,002,493	65,680,002,493	407,133,662,967	288,316,664,608

Ⅴ.영업이익(손실)	48,881,743,376	48,881,743,376	6,305,279,663	6,305,279,663	11,837,651,163	80,561,575,331

Ⅵ.기타수익	848,459,137	848,459,137	542,007,846	542,007,846	479,286,370,592	2,317,836,340

Ⅶ.기타비용	2,499,558,265	2,499,558,265	2,499,258,524	2,499,258,524	12,361,290,449	10,102,555,675

Ⅷ.금융수익	17,328,596,233	17,328,596,233	9,227,535,473	9,227,535,473	55,946,457,238	14,039,339,369

Ⅸ.금융비용	28,280,740,374	28,280,740,374	6,206,010,818	6,206,010,818	41,878,433,703	40,708,353,883

Ⅹ.관계기업에 대한 지분법손익	1,894,643,272	1,894,643,272	1,315,966,067	1,315,966,067	(61,769,430,467)	(221,752,247,668)

XI.법인세비용차감전순이익(손실)	38,173,143,379	38,173,143,379	8,685,519,707	8,685,519,707	431,061,324,374	(175,644,406,186)

XⅡ.법인세비용(수익)	12,634,023,397	12,634,023,397	1,345,678,346	1,345,678,346	119,935,077,238	(42,316,284,205)

XⅢ.당기순이익	25,539,119,982	25,539,119,982	7,339,841,361	7,339,841,361	311,126,247,136	(133,328,121,981)

XIV.기타포괄손익	(126,542,259,189)	(126,542,259,189)	(8,571,314,472)	(8,571,314,472)	84,774,356,588	29,801,577,984

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(42,906,767,132)	(42,906,767,132)	(28,780,219)	(28,780,219)	54,321,294,728	(37,421,635)

1.확정급여제도의 보험수리적손익의 세후기타포괄손익	(42,906,767,132)	(42,906,767,132)	(28,780,219)	(28,780,219)	55,890,295,301	(37,421,635)

2.관계기업에 대한 지분법이익잉여금 변동	(1,569,000,573)

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(83,635,492,057)	(83,635,492,057)	(8,542,534,253)	(8,542,534,253)	30,453,061,860	29,838,999,619

1.관계기업에 대한 지분법자본변동	233,018,948	233,018,948	128,890,651	128,890,651	20,703,776,070	319,073,663

2.해외사업환산손익	(71,123,353,715)	(71,123,353,715)	(8,671,424,904)	(8,671,424,904)	(10,166,892,436)	29,519,925,956

3.매도가능금융자산평가손익	(209,704,590)	(209,704,590)	208,542,942

4.파생금융자산평가손익	(12,535,452,700)	(12,535,452,700)	19,707,635,284

XV.당기총포괄손익	(101,003,139,207)	(101,003,139,207)	(1,231,473,111)	(1,231,473,111)	395,900,603,724	(103,526,543,997)

XVI.당기순손익 귀속

(1)지배주주지분	9,014,053,424	9,014,053,424	7,803,004,642	7,803,004,642	323,344,136,353	(132,820,031,454)

(2)비지배지분	16,525,066,558	16,525,066,558	(463,163,281)	(463,163,281)	(12,217,889,217)	(508,090,527)

XVII.당기총포괄손익 귀속

(1)지배주주지분	(95,231,852,019)	(95,231,852,019)	(768,103,831)	(768,103,831)	378,522,557,627	(104,461,066,870)

(2)비지배지분	(5,771,287,188)	(5,771,287,188)	(463,369,280)	(463,369,280)	17,378,046,097	934,522,873

XVIII.주당이익

(1)기본주당이익(손실)	765	765	690	690	28,420	(11,987)

(2)희석주당이익(손실)	765	765	649	649	26,917	(11,987)

연결 자본변동표
제 28 기 1분기 2017.01.01 부터 2017.03.31 까지
제 27 기 1분기 2016.01.01 부터 2016.03.31 까지
제 27 기 2016.01.01 부터 2016.12.31 까지
제 26 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	주식발행초과금	기타자본항목	기타자본잉여금	미처분이익잉여금(미처리결손금)	지배기업의 소유주에게 귀속되는 자본 합계

2015.01.01 (Ⅰ.기초자본)	52,240,070,000	91,236,856,366	(1,569,013,868)	431,668,758,145	573,576,670,643	(5,190,058,605)	568,386,612,038

Ⅱ.당기총포괄손익	(1)당기순이익	(132,820,031,454)	(132,820,031,454)	(508,090,527)	(133,328,121,981)

(2)해외사업환산손익	28,103,390,268	28,103,390,268	1,416,535,688	29,519,925,956

(3)지분법자본변동	319,073,663	319,073,663	319,073,663

(4)매도가능금융자산평가이익

(5)파생금융자산평가이익

(6)보험수리적 이익	(63,499,347)	(63,499,347)	26,077,712	(37,421,635)

Ⅲ.총포괄손익	28,422,463,931	(132,883,530,801)	(104,461,066,870)	934,522,873	(103,526,543,997)

Ⅳ.소유주와의 거래	(1)신주의 발행

(2)연차배당	(2,612,003,500)	(2,612,003,500)	(2,612,003,500)

(3)연결범위의 변동	(8,675,884,486)	4,928,388,198	(3,747,496,288)	3,450,065,788	(297,430,500)

(4)신주인수권행사	4,300,000,000	12,851,336,000	17,151,336,000	17,151,336,000

(5)전환우선주전환	0

(6)주식기준보상

(7)주식기준보상 행사

2015.12.31 (Ⅴ.기말자본)	56,540,070,000	104,088,192,366	(8,675,884,486)	31,781,838,261	296,173,223,844	479,907,439,985	(805,469,944)	479,101,970,041

Ⅵ.회계정책변경에 따른 증가(감소)

2016.01.01 (Ⅰ.기초자본)	56,540,070,000	104,088,192,366	(8,675,884,486)	31,781,838,261	296,173,223,844	479,907,439,985	(805,469,944)	479,101,970,041

Ⅱ.당기총포괄손익	(1)당기순이익	323,344,136,353	323,344,136,353	(12,217,889,217)	311,126,247,136

(2)해외사업환산손익	(24,646,409,982)	(24,646,409,982)	14,479,517,546	(10,166,892,436)

(3)지분법자본변동	20,703,776,070	(1,569,000,573)	19,134,775,497	19,134,775,497

(4)매도가능금융자산평가이익	155,720,108	155,720,108	52,822,834	208,542,942

(5)파생금융자산평가이익	10,554,373,120	10,554,373,120	9,153,262,164	19,707,635,284

(6)보험수리적 이익	49,979,962,531	49,979,962,531	5,910,332,770	55,890,295,301

Ⅲ.총포괄손익

Ⅳ.소유주와의 거래	(1)신주의 발행

(2)연차배당	(2,827,003,500)	(2,827,003,500)	(2,827,003,500)

(3)연결범위의 변동	420,718,491,404	420,718,491,404

(4)신주인수권행사	500,000,000	1,496,083,000	1,996,083,000	1,996,083,000

(5)전환우선주전환

(6)주식기준보상	7,272,681,235	7,272,681,235

(7)주식기준보상 행사

2016.12.31 (Ⅴ.기말자본)	57,040,070,000	105,584,275,366	(8,675,884,486)	38,549,297,577	665,101,318,655	857,599,077,112	444,563,748,792	1,302,162,825,904

Ⅵ.회계정책변경에 따른 증가(감소)

2016.01.01 (Ⅰ.기초자본)	56,540,070,000	104,088,192,366	(8,675,884,486)	31,781,838,261	296,173,223,844	479,907,439,985	(805,469,944)	479,101,970,041

Ⅱ.당기총포괄손익	(1)당기순이익	7,803,004,642	7,803,004,642	(463,163,281)	7,339,841,361

(2)해외사업환산손익	(8,671,424,904)	(8,671,424,904)	(8,671,424,904)

(3)지분법자본변동	128,890,651	128,890,651	128,890,651

(4)매도가능금융자산평가이익

(5)파생금융자산평가이익

(6)보험수리적 이익	(28,574,220)	(28,574,220)	(205,999)	(28,780,219)

Ⅲ.총포괄손익	(8,542,534,253)	7,774,430,422	(768,103,831)	(463,369,280)	(1,231,473,111)

Ⅳ.소유주와의 거래	(1)신주의 발행

(2)연차배당	(2,827,003,500)	(2,827,003,500)	(2,827,003,500)

(3)연결범위의 변동

(4)신주인수권행사

(5)전환우선주전환

(6)주식기준보상

(7)주식기준보상 행사

2016.03.31 (Ⅴ.기말자본)	56,540,070,000	104,088,192,366	(8,675,884,486)	23,239,304,008	301,120,650,766	476,312,332,654	(1,268,839,224)	475,043,493,430

Ⅵ.회계정책변경에 따른 증가(감소)

2017.01.01 (Ⅰ.기초자본)	57,040,070,000	105,584,275,366	(8,675,884,486)	38,549,297,577	665,101,318,655	857,599,077,112	444,563,748,792	1,302,162,825,904

Ⅱ.당기총포괄손익	(1)당기순이익	9,014,053,424	9,014,053,424	16,525,066,558	25,539,119,982

(2)해외사업환산손익	(54,108,029,505)	(54,108,029,505)	(17,015,324,210)	(71,123,353,715)

(3)지분법자본변동	233,018,948	233,018,948	233,018,948

(4)매도가능금융자산평가이익	(174,230,103)	(174,230,103)	(35,474,487)	(209,704,590)

(5)파생금융자산평가이익	(6,897,088,087)	(6,897,088,087)	(5,638,364,613)	(12,535,452,700)

(6)보험수리적 이익	(43,299,576,696)	(43,299,576,696)	392,809,564	(42,906,767,132)

Ⅲ.총포괄손익	(60,946,328,747)	(34,285,523,272)	(95,231,852,019)	(5,771,287,188)	(101,003,139,207)

Ⅳ.소유주와의 거래	(1)신주의 발행	4,075,000,000	12,182,404,000	16,257,404,000	16,257,404,000

(2)연차배당	(2,852,003,500)	(2,852,003,500)	(4,951,473,232)	(7,803,476,732)

(3)연결범위의 변동

(4)신주인수권행사

(5)전환우선주전환

(6)주식기준보상	1,415,919,730	1,415,919,730

(7)주식기준보상 행사	(4,413,234,620)	485,099,986	(3,928,134,634)	3,928,134,634

2017.03.31 (Ⅴ.기말자본)	61,115,070,000	117,766,679,366	(13,089,119,106)	(21,911,931,184)	627,963,791,883	771,844,490,959	439,185,042,736	1,211,029,533,695

Ⅵ.회계정책변경에 따른 증가(감소)

연결 현금흐름표
제 28 기 1분기 2017.01.01 부터 2017.03.31 까지
제 27 기 1분기 2016.01.01 부터 2016.03.31 까지
제 27 기 2016.01.01 부터 2016.12.31 까지
제 26 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 28 기 1분기	제 27 기 1분기	제 27 기	제 26 기

Ⅰ.영업활동현금흐름

(1)영업으로부터 창출된 현금흐름	(224,189,284,816)	(4,339,190,654)	36,009,489,689	42,105,650,918

(2)법인세납부	(10,680,394,416)	(834,072,959)	(27,818,031,669)	(5,548,383,674)

(3)이자지급	(10,360,242,149)	(2,155,420,940)	(13,302,781,065)	(10,024,868,720)

(4)이자수취	36,375,434	34,863,334	891,168,083	211,633,481

(5)배당금수취	696,300,000	678,892,869

Ⅱ.영업활동으로부터의 순현금유입	(245,193,545,947)	(7,293,821,214)	(3,523,854,962)	27,422,924,874

Ⅲ.투자활동현금흐름

(1)유형자산의 취득	(6,768,959,289)	(4,607,414,396)	(23,264,688,339)	(13,194,762,078)

(2)유형자산의 처분	502,112	2,925,161,989	146,951,232	44,773,008

(3)무형자산의 취득	(8,311,775,569)	(323,596,800)

(4)무형자산의 처분	0	172,727,273

(5)기타금융자산의 감소	30,142,160

(6)보증금의 증가	(264,077,507)	(1,310,181,129)

(7)보증금의 감소	455,458,457	528,826,784

(8)장기금융상품의 취득

(9)장기금융상품의 처분	1,000,000

(10)관계기업투자의 취득	(48,545,546,497)	(46,940,336,903)

(11)단기대여금의 감소

(12)종속기업에 대한 투자자산의 취득	(189,312,241,929)	(281,741,010)

(13)기타금융자산의 취득

(14)기타	521,600,111	(33,225,933)

Ⅳ.투자활동에서의 순현금유출	(6,246,857,066)	(1,715,478,340)	(269,065,777,992)	(61,303,290,855)

Ⅴ.재무활동현금흐름

(1)차입금의 상환	(64,616,808,911)	(179,771,611,088)	(139,874,218,620)

(2)차입금의 차입	311,385,872,729	21,661,600,365	553,630,812,121	73,181,810,224

(3)사채의 발행	70,800,015,000

(4)신주의 발행	16,257,404,000	1,996,083,000	17,151,336,000

(5)배당금지급	(2,827,003,500)	(2,612,003,500)

(6)사채의 상환

(7)기타금융부채의 감소	(2,232,558,452)	(2,957,854,954)	(1,153,394,615)

(8)기타	(307,970,132)

Ⅵ.재무활동에서의 순현금유입(유출)	260,793,909,366	21,353,630,233	370,070,425,579	17,493,544,489

Ⅶ.현금및현금성자산의순증가(감소)	9,353,506,353	12,344,330,679	97,480,792,625	(16,386,821,492)

Ⅷ.기초현금및현금성자산	149,389,365,351	46,937,861,316	46,937,861,316	60,092,753,837

Ⅸ.현금및현금성자산의 환율변동효과로 인한 증가(감소)	(8,751,379,947)	(2,491,525,617)	4,970,711,410	3,231,928,971

Ⅹ.기말현금및현금성자산	149,991,491,757	56,790,666,378	149,389,365,351	46,937,861,316