미스토홀딩스 분기보고서 (2016.03)
2. 연결재무제표

연결 재무상태표
제 27 기 1분기말 2016.03.31 현재
제 26 기말 2015.12.31 현재
제 25 기말 2014.12.31 현재
(단위 : 원)

제 27 기 1분기말	제 26 기말	제 25 기말

자산

Ⅰ.유동자산	416,033,543,838	413,786,108,957	371,767,031,643

(1)현금및현금성자산	56,790,666,378	46,937,861,316	60,092,753,837

(2)매출채권 및 기타채권	109,171,894,692	131,499,998,322	108,196,434,205

(3)기타유동자산	13,289,918,598	12,865,188,932	17,074,184,856

(4)재고자산	236,744,364,578	222,208,180,495	185,845,880,522

(5)당기법인세자산	36,699,592	274,879,892	557,778,223

(6)기타금융자산

Ⅱ.비유동자산	565,516,825,997	565,145,561,999	671,638,185,784

(1)매출채권 및 기타채권	2,605,394,405	2,600,373,730	1,817,786,029

(2)기타금융자산	9,000,000	9,000,000	10,000,000

(3)유형자산	46,790,588,161	44,530,668,962	39,523,369,767

(4)무형자산	393,485,851,918	396,636,828,020	381,498,229,257

(5)관계기업투자	12,966,480,811	11,746,978,268	185,538,065,870

(6)이연법인세자산	105,395,320,446	105,315,669,883	59,542,085,785

(7)파생금융자산	1,028,348,178	1,044,660,502	344,823,553

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

(9)기타비유동자산	135,842,078	161,382,634	263,825,523

자산총계	981,550,369,835	978,931,670,956	1,043,405,217,427

부채

Ⅰ.유동부채	284,676,510,125	271,629,462,674	197,260,159,609

(1)매입채무 및 기타채무	100,695,766,773	105,401,926,994	92,292,112,173

(2)기타금융부채	2,549,644,674	2,525,464,654	2,330,067,403

(3)기타유동부채	14,225,579,988	16,239,307,754	14,389,226,149

(4)당기법인세부채	1,439,962,497	1,425,563,372	1,762,443,870

(5)차입금	165,765,556,193	146,037,199,900	86,486,310,014

Ⅱ.비유동부채	221,830,366,280	228,200,238,241	277,758,445,780

(1)매입채무 및 기타채무	15,940,641,479	18,836,341,867	19,489,835,060

(2)기타금융부채	10,282,954,470	10,880,642,406	12,764,910,288

(3)기타비유동부채	27,129,004,306	28,165,130,428	36,156,414,593

(4)차입금	91,333,912,644	92,572,291,883	206,747,027,280

(5)사채	74,262,477,225	75,363,186,782

(6)이연법인세부채	35,733,123	36,306,216	35,781,158

(7)순확정급여부채	2,845,643,033	2,346,338,659	2,564,477,401

부채총계	506,506,876,405	499,829,700,915	475,018,605,389

자본

Ⅰ.납입자본	160,628,262,366	160,628,262,366	143,476,926,366

(1)자본금	56,540,070,000	56,540,070,000	52,240,070,000

1.보통주자본금	56,540,070,000	56,540,070,000	52,240,070,000

(2)주식발행초과금	104,088,192,366	104,088,192,366	91,236,856,366

Ⅱ.기타자본구성요소	14,563,419,522	23,105,953,775	(1,569,013,868)

(1)기타잉여금	23,239,304,008	31,781,838,261	(1,569,013,868)

(2)기타자본항목	(8,675,884,486)	(8,675,884,486)

Ⅲ.이익잉여금	301,120,650,766	296,173,223,844	431,668,758,145

Ⅳ.지배기업의 소유주에게 귀속되는 자본	476,312,332,654	479,907,439,985	573,576,670,643

Ⅴ.비지배지분	(1,268,839,224)	(805,469,944)	(5,190,058,605)

자본총계	475,043,493,430	479,101,970,041	568,386,612,038

자본과부채총계	981,550,369,835	978,931,670,956	1,043,405,217,427

연결 포괄손익계산서
제 27 기 1분기 2016.01.01 부터 2016.03.31 까지
제 26 기 1분기 2015.01.01 부터 2015.03.31 까지
제 26 기 2015.01.01 부터 2015.12.31 까지
제 25 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 27 기 1분기	제 26 기 1분기	제 26 기	제 25 기

3개월	누적	3개월	누적

Ⅰ.매출	168,202,300,803	168,202,300,803	215,171,515,362	215,171,515,362	815,749,831,510	797,475,547,926

Ⅱ.매출원가	96,217,018,647	96,217,018,647	118,630,701,706	118,630,701,706	446,871,591,571	420,479,818,656

Ⅲ.매출총이익	71,985,282,156	71,985,282,156	96,540,813,656	96,540,813,656	368,878,239,939	376,995,729,270

Ⅳ.판매관리비	65,680,002,493	65,680,002,493	68,884,137,689	68,884,137,689	288,316,664,608	283,446,791,043

Ⅴ.영업이익(손실)	6,305,279,663	6,305,279,663	27,656,675,967	27,656,675,967	80,561,575,331	93,548,938,227

Ⅵ.기타수익	542,007,846	542,007,846	815,993,377	815,993,377	2,317,836,340	2,634,209,907

Ⅶ.기타비용	2,499,258,524	2,499,258,524	1,457,317,629	1,457,317,629	10,102,555,675	4,626,700,605

Ⅷ.금융수익	9,227,535,473	9,227,535,473	8,413,994,615	8,413,994,615	14,039,339,369	13,181,644,373

Ⅸ.금융비용	6,206,010,818	6,206,010,818	19,419,922,506	19,419,922,506	40,708,353,883	39,964,953,592

Ⅹ.관계기업에 대한 지분법손익	1,315,966,067	1,315,966,067	(55,704,413,621)	(55,704,413,621)	(221,752,247,668)	10,157,380,032

XI.법인세비용차감전순이익(손실)	8,685,519,707	8,685,519,707	(39,694,989,797)	(39,694,989,797)	(175,644,406,186)	74,930,518,342

XⅡ.법인세비용(수익)	1,345,678,346	1,345,678,346	(9,084,606,001)	(9,084,606,001)	(42,316,284,205)	14,508,594,561

XⅢ.당기순이익	7,339,841,361	7,339,841,361	(30,610,383,796)	(30,610,383,796)	(133,328,121,981)	60,421,923,781

XIV.기타포괄손익	(8,571,314,472)	(8,571,314,472)	(4,709,448,688)	(4,709,448,688)	29,801,577,984	93,151,779

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(28,780,219)	(28,780,219)	(43,288,835)	(43,288,835)	(37,421,635)

1.확정급여제도의 보험수리적손익의 세후기타포괄손익	(28,780,219)	(28,780,219)	(43,288,835)	(43,288,835)	(37,421,635)	(802,976,900)

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(8,542,534,253)	(8,542,534,253)	(4,666,159,853)	(4,666,159,853)	29,838,999,619

1.관계기업에 대한 지분법자본변동	128,890,651	128,890,651	(8,920,353,416)	(8,920,353,416)	319,073,663	(17,844,613,836)

2.해외사업환산손익	(8,671,424,904)	(8,671,424,904)	4,254,193,563	4,254,193,563	29,519,925,956	18,740,742,515

XV.당기총포괄손익	(1,231,473,111)	(1,231,473,111)	(35,319,832,484)	(35,319,832,484)	(103,526,543,997)	60,515,075,560

XVI.당기순손익 귀속

(1)지배주주지분	7,803,004,642	7,803,004,642	(31,868,465,384)	(31,868,465,384)	(132,820,031,454)	58,705,983,280

(2)비지배지분	(463,163,281)	(463,163,281)	1,258,081,588	1,258,081,588	(508,090,527)	1,715,940,501

XVII.당기총포괄손익 귀속

(1)지배주주지분	(769,038,468)	(769,038,468)	(39,075,478,519)	(39,075,478,519)	(104,461,066,870)	55,950,239,333

(2)비지배지분	(463,369,280)	(463,369,280)	3,755,646,035	3,755,646,035	934,522,873	4,564,836,227

XVIII.주당이익

(1)기본주당이익(손실)	690	690	(2,958)	(2,958)	(11,987)	5,692

(2)희석주당이익(손실)	649	649	(2,958)	(2,958)	(11,987)	5,011

연결 자본변동표
제 27 기 1분기 2016.01.01 부터 2016.03.31 까지
제 26 기 1분기 2015.01.01 부터 2015.03.31 까지
제 26 기 2015.01.01 부터 2015.12.31 까지
제 25 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

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

2014.01.01 (Ⅰ.기초자본)	49,690,070,000	83,611,958,302	(2,556,073,311)	371,015,565,645	501,761,520,636	(9,754,894,832)	492,006,625,804

Ⅱ.당기총포괄손익	(1)당기순이익	58,705,983,280	58,705,983,280	1,715,940,501	60,421,923,781

(2)보험수리적 이익	(782,232,750)	(782,232,750)	(20,744,150)	(802,976,900)

(3)지분법자본변동	(17,844,613,836)	(17,844,613,836)	(17,844,613,836)

(4)해외사업환산손익	15,871,102,639	15,871,102,639	2,869,639,876	18,740,742,515

Ⅲ.총포괄손익	(1,973,511,197)	57,923,750,530	55,950,239,333	4,564,836,227	60,515,075,560

Ⅳ.소유주와의 거래	(1)신주의 발행	2,550,000,000	7,624,898,064	10,174,898,064	0	10,174,898,064

(2)연차배당	(2,484,503,500)	(2,484,503,500)	0	(2,484,503,500)

(3)연결범위의 변동

(4)신주인수권행사

(5)전환우선주전환

2014.12.31 (Ⅴ.기말자본)	52,240,070,000	91,236,856,366	(4,529,584,508)	426,454,812,675	565,402,154,533	(5,190,058,605)	568,386,612,038

Ⅵ.회계정책변경에 따른 증가(감소)	0	0	0	0	0	0	0

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

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

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

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	4,300,000,000	12,851,336,000	17,151,336,000	17,151,336,000

(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	0

(5)전환우선주전환	0

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)

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	(31,868,465,384)	(31,868,465,384)	1,258,081,588	(30,610,383,796)

(2)보험수리적 이익	(42,900,698)	(42,900,698)	(388,137)	(43,288,835)

(3)지분법자본변동	(9,637,252,815)	716,899,399	(8,920,353,416)	(8,920,353,416)

(4)해외사업환산손익	1,756,240,979	1,756,240,979	2,497,952,584	4,254,193,563

Ⅲ.총포괄손익	(7,881,011,836)	(31,194,466,683)	(39,075,478,519)	3,755,646,035	(35,319,832,484)

Ⅳ.소유주와의 거래	(1)신주의 발행	3,425,000,000	10,241,110,000	13,666,110,000	13,666,110,000

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

(3)연결범위의 변동

(4)신주인수권행사

(5)전환우선주전환

2015.03.31 (Ⅴ.기말자본)	55,665,070,000	101,477,966,366	(9,450,025,704)	397,862,287,962	545,555,298,624	(1,434,412,570)	544,120,886,054

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

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

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

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

(4)신주인수권행사

(5)전환우선주전환

2016.03.31 (Ⅴ.기말자본)	475,043,493,430

Ⅵ.회계정책변경에 따른 증가(감소)	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

연결 현금흐름표
제 27 기 1분기 2016.01.01 부터 2016.03.31 까지
제 26 기 1분기 2015.01.01 부터 2015.03.31 까지
제 26 기 2015.01.01 부터 2015.12.31 까지
제 25 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 27 기 1분기	제 26 기 1분기	제 26 기	제 25 기

Ⅰ.영업활동현금흐름

(1)영업으로부터 창출된 현금흐름	(4,339,190,654)	8,863,268,627	42,105,650,918	56,633,676,023

(2)법인세납부	(834,072,959)	(976,320,234)	(5,548,383,674)	(6,878,813,884)

(3)이자지급	(2,155,420,940)	(2,806,536,500)	(10,024,868,720)	(11,671,725,446)

(4)이자수취	34,863,334	52,306,075	211,633,481	279,746,962

(5)배당금수취	0	678,892,869	631,932,000

Ⅱ.영업활동으로부터의 순현금유입	(7,293,821,214)	5,132,717,968	27,422,924,874	38,994,815,655

Ⅲ.투자활동현금흐름

(1)유형자산의 취득	(4,607,414,396)	(2,274,806,821)	(13,194,762,078)	(6,458,428,711)

(2)유형자산의 처분	2,925,161,989	8,760,689	44,773,008	137,056,877

(3)무형자산의 취득	0	0	(323,596,800)	(678,880,000)

(4)무형자산의 처분	0	0	172,727,273	220,000,000

(5)기타금융자산의 감소	0	0	991,688,880

(6)보증금의 증가	0	0	(1,310,181,129)	(1,082,026,014)

(7)보증금의 감소	0	0	528,826,784	968,000

(8)장기금융상품의 취득	0	0	(5,747,422)

(9)장기금융상품의 처분	0	0	1,000,000	5,729,031

(10)관계기업투자의 취득	0	0	(46,940,336,903)	(39,740,427,760)

(11)단기대여금의 감소	0	0	0

(12)종속기업에 대한 투자자산의 취득	0	0	(281,741,010)	0

(13)기타금융자산의 취득	0	0	0

(14)기타	(33,225,933)	402,607,599	0

Ⅳ.투자활동에서의 순현금유출	(1,715,478,340)	(1,863,438,533)	(61,303,290,855)	(46,610,067,119)

Ⅴ.재무활동현금흐름

(1)차입금의 상환	(6,000,000,000)	(139,874,218,620)	(109,376,053,575)

(2)차입금의 차입	21,661,600,365	10,164,187,214	73,181,810,224	111,765,598,491

(3)사채의 발행	70,800,015,000	70,800,015,000

(4)신주의 발행	7,666,110,000	17,151,336,000	10,174,898,064

(5)배당금지급	0	(2,612,003,500)	(2,484,503,500)

(6)사채의 상환	0	0

(7)기타금융부채의 감소	0	(1,153,394,615)	(1,755,783,626)

(8)당기손익인식금융부채의 상환	0	0

(9)기타	(307,970,132)	(613,014,434)	0

Ⅵ.재무활동에서의 순현금유입(유출)	21,353,630,233	82,017,297,780	17,493,544,489	8,324,155,854

Ⅶ.현금및현금성자산의순증가(감소)	85,286,577,215	(16,386,821,492)	708,904,390

Ⅷ.기초현금및현금성자산	46,937,861,316	60,092,753,837	60,092,753,837	60,740,698,181

Ⅸ.현금및현금성자산의 환율변동효과로 인한 증가(감소)	(2,491,525,617)	966,505,151	3,231,928,971	(1,356,848,734)

Ⅹ.기말현금및현금성자산	56,790,666,378	146,345,836,203	46,937,861,316	60,092,753,837