미스토홀딩스 반기보고서 (2016.06)
2. 연결재무제표

연결 재무상태표
제 27 기 반기말 2016.06.30 현재
제 26 기말 2015.12.31 현재
제 25 기말 2014.12.31 현재
(단위 : 원)

제 27 기 반기말	제 26 기말	제 25 기말

자산

Ⅰ.유동자산	459,251,251,785	413,786,108,957	371,767,031,643

(1)현금및현금성자산	96,028,819,608	46,937,861,316	60,092,753,837

(2)매출채권 및 기타채권	124,117,277,713	131,499,998,322	108,196,434,205

(3)기타유동자산	13,510,876,335	12,865,188,932	17,074,184,856

(4)재고자산	225,505,041,359	222,208,180,495	185,845,880,522

(5)당기법인세자산	89,236,770	274,879,892	557,778,223

(6)기타금융자산

Ⅱ.비유동자산	567,133,178,770	565,145,561,999	671,638,185,784

(1)매출채권 및 기타채권	2,196,158,729	2,600,373,730	1,817,786,029

(2)기타금융자산	509,000,000	9,000,000	10,000,000

(3)유형자산	48,664,908,152	44,530,668,962	39,523,369,767

(4)무형자산	395,098,607,656	396,636,828,020	381,498,229,257

(5)관계기업투자	14,071,663,142	11,746,978,268	185,538,065,870

(6)이연법인세자산	102,595,096,545	105,315,669,883	59,542,085,785

(7)파생금융자산	787,443,024	1,044,660,502	344,823,553

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

(9)기타비유동자산	110,301,522	161,382,634	263,825,523

자산총계	1,026,384,430,555	978,931,670,956	1,043,405,217,427

부채

Ⅰ.유동부채	278,605,843,966	271,629,462,674	197,260,159,609

(1)매입채무 및 기타채무	101,926,889,153	105,401,926,994	92,292,112,173

(2)기타금융부채	2,679,547,396	2,525,464,654	2,330,067,403

(3)기타유동부채	12,731,346,117	16,239,307,754	14,389,226,149

(4)당기법인세부채	1,550,511,437	1,425,563,372	1,762,443,870

(5)차입금	159,717,549,863	146,037,199,900	86,486,310,014

Ⅱ.비유동부채	250,545,569,872	228,200,238,241	277,758,445,780

(1)매입채무 및 기타채무	15,670,612,158	18,836,341,867	19,489,835,060

(2)기타금융부채	10,247,270,528	10,880,642,406	12,764,910,288

(3)기타비유동부채	25,675,979,216	28,165,130,428	36,156,414,593

(4)차입금	120,152,690,315	92,572,291,883	206,747,027,280

(5)사채	75,073,402,444	75,363,186,782

(6)이연법인세부채	36,080,077	36,306,216	35,781,158

(7)순확정급여부채	3,689,535,134	2,346,338,659	2,564,477,401

부채총계	529,151,413,838	499,829,700,915	475,018,605,389

자본

Ⅰ.납입자본	162,624,345,366	160,628,262,366	143,476,926,366

(1)자본금	57,040,070,000	56,540,070,000	52,240,070,000

1.보통주자본금	57,040,070,000	56,540,070,000	52,240,070,000

(2)주식발행초과금	105,584,275,366	104,088,192,366	91,236,856,366

Ⅱ.기타자본구성요소	18,776,766,963	23,105,953,775	(1,569,013,868)

(1)기타잉여금	27,452,651,449	31,781,838,261	(1,569,013,868)

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

Ⅲ.이익잉여금	316,619,990,260	296,173,223,844	431,668,758,145

Ⅳ.지배기업의 소유주에게 귀속되는 자본	498,021,102,589	479,907,439,985	573,576,670,643

Ⅴ.비지배지분	(788,085,872)	(805,469,944)	(5,190,058,605)

자본총계	497,233,016,717	479,101,970,041	568,386,612,038

자본과부채총계	1,026,384,430,555	978,931,670,956	1,043,405,217,427

연결 포괄손익계산서
제 27 기 반기 2016.01.01 부터 2016.06.30 까지
제 26 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 26 기 반기	제 26 기	제 25 기

3개월	누적	3개월	누적

Ⅰ.매출	209,228,201,723	377,430,502,526	200,698,280,649	415,869,796,011	815,749,831,510	797,475,547,926

Ⅱ.매출원가	109,966,435,962	206,183,454,609	102,826,983,809	221,457,685,515	446,871,591,571	420,479,818,656

Ⅲ.매출총이익	99,261,765,761	171,247,047,917	97,871,296,840	194,412,110,496	368,878,239,939	376,995,729,270

Ⅳ.판매관리비	74,456,174,127	140,136,176,620	72,670,924,804	141,555,062,493	288,316,664,608	283,446,791,043

Ⅴ.영업이익(손실)	24,805,591,634	31,110,871,297	25,200,372,036	52,857,048,003	80,561,575,331	93,548,938,227

Ⅵ.기타수익	692,422,809	1,234,430,655	401,035,145	1,217,028,522	2,317,836,340	719,261,928

Ⅶ.기타비용	1,468,840,741	3,968,099,265	1,820,899,462	3,278,217,091	10,102,555,675	6,075,431,040

Ⅷ.금융수익	(2,903,197,996)	6,324,337,477	730,085,645	9,144,080,260	14,039,339,369	13,181,644,373

Ⅸ.금융비용	2,875,902,835	9,081,913,653	3,302,897,492	22,722,819,998	40,708,353,883	39,964,953,592

Ⅹ.관계기업에 대한 지분법손익	1,342,161,003	2,658,127,070	(64,734,130,457)	(120,438,544,078)	(221,752,247,668)	9,824,741,801

XI.법인세비용차감전순이익(손실)	19,592,233,874	28,277,753,581	(43,526,434,585)	(83,221,424,382)	(175,644,406,186)	71,234,201,697

XⅡ.법인세비용(수익)	3,583,360,810	4,929,039,156	(11,835,929,670)	(20,920,535,671)	(42,316,284,205)	13,643,878,034

XⅢ.당기순이익	16,008,873,064	23,348,714,425	(31,690,504,915)	(62,300,888,711)	(133,328,121,981)	57,590,323,663

XIV.기타포괄손익	4,184,567,223	(4,386,747,249)	4,842,558,231	133,109,543	29,801,577,984	1,214,643,730

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(28,780,218)	(57,560,437)	(28,781,718)	(72,070,553)	(37,421,635)	(12,579,106,583)

1.확정급여제도의 보험수리적손익의 세후기타포괄손익	(28,780,218)	(57,560,437)	(28,781,718)	(72,070,553)	(37,421,635)	(802,976,900)

2.관계기업에 대한 지분법이익잉여금 변동	(11,776,129,683)

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	4,213,347,441	(4,329,186,812)	4,871,339,949	205,180,096	29,838,999,619	13,793,750,313

1.관계기업에 대한 지분법자본변동	(354,759,692)	(225,869,041)	(1,253,954,138)	(10,174,307,554)	319,073,663	(4,946,992,202)

2.해외사업환산손익	4,568,107,133	(4,103,317,771)	6,125,294,087	10,379,487,650	29,519,925,956	18,740,742,515

XV.당기총포괄손익	20,193,440,287	18,961,967,176	(26,847,946,684)	(62,167,779,168)	(103,526,543,997)	58,804,967,393

XVI.당기순손익 귀속

(1)지배주주지분	15,527,913,713	23,330,918,355	(31,992,046,783)	(63,860,512,167)	(132,820,031,454)	55,874,383,162

(2)비지배지분	480,959,351	17,796,070	301,541,868	1,559,623,456	(508,090,527)	1,715,940,501

XVII.당기총포괄손익 귀속

(1)지배주주지분	19,712,686,935	18,944,583,104	(26,202,546,989)	(65,278,025,508)	(104,461,066,870)	54,240,131,166

(2)비지배지분	480,753,352	17,384,072	(645,399,695)	3,110,246,340	934,522,873	4,564,836,227

XVIII.주당이익

(1)기본주당이익(손실)	1,366	2,056	(2,865)	(5,823)	(11,987)	5,418

(2)희석주당이익(손실)	1,297	1,946	(2,865)	(5,823)	(11,987)	4,769

연결 자본변동표
제 27 기 반기 2016.01.01 부터 2016.06.30 까지
제 26 기 반기 2015.01.01 부터 2015.06.30 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	(12,493,124,305)	390,837,240,916	511,646,144,913	(9,754,894,832)	501,891,250,081

Ⅱ.당기총포괄손익	(1)당기순이익	55,874,383,162	55,874,383,162	1,715,940,501	57,590,323,663

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

(3)지분법자본변동	(4,946,992,202)	(11,776,129,683)	(16,723,121,885)	(16,723,121,885)

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

Ⅲ.총포괄손익	10,924,110,437	43,316,020,729	54,240,131,166	4,564,836,227	58,804,967,393

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

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

(3)연결범위의 변동

(4)신주인수권행사

(5)전환우선주전환

2014.12.31 (Ⅴ.기말자본)	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

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	(63,860,512,167)	(63,860,512,167)	1,559,623,456	(62,300,888,711)

(2)보험수리적 이익	(71,294,280)	(71,294,280)	(776,273)	(72,070,553)

(3)지분법자본변동	(11,324,668,432)	1,150,360,878	(10,174,307,554)	(10,174,307,554)

(4)해외사업환산손익	8,828,088,493	8,828,088,493	1,551,399,157	10,379,487,650

Ⅲ.총포괄손익	(2,496,579,939)	(62,781,445,569)	(65,278,025,508)	3,110,246,340	(62,167,779,168)

Ⅳ.소유주와의 거래	(1)신주의 발행	3,575,000,000	10,688,640,000	14,263,640,000	14,263,640,000

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

(3)연결범위의 변동

(4)신주인수권행사

(5)전환우선주전환

2015.06.30 (Ⅴ.기말자본)	55,815,070,000	101,925,496,366	(4,065,593,807)	366,275,309,076	519,950,281,635	(2,079,812,265)	517,870,469,370

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	23,330,918,355	23,330,918,355	17,796,070	23,348,714,425

(2)보험수리적 이익	(57,148,439)	(57,148,439)	(411,998)	(57,560,437)

(3)지분법자본변동	(225,869,041)	(225,869,041)	(225,869,041)

(4)해외사업환산손익	(4,103,317,771)	(4,103,317,771)	(4,103,317,771)

Ⅲ.총포괄손익	(4,329,186,812)	23,273,769,916	18,944,583,104	17,384,072	18,961,967,176

Ⅳ.소유주와의 거래	(1)신주의 발행	500,000,000	1,496,083,000	1,996,083,000	1,996,083,000

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

(3)연결범위의 변동

(4)신주인수권행사

(5)전환우선주전환

2016.06.30 (Ⅴ.기말자본)	57,040,070,000	105,584,275,366	(8,675,884,486)	27,452,651,449	316,619,990,260	498,021,102,589	(788,085,872)	497,233,016,717

Ⅵ.회계정책변경에 따른 증가(감소)

연결 현금흐름표
제 27 기 반기 2016.01.01 부터 2016.06.30 까지
제 26 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 26 기 반기	제 26 기	제 25 기

Ⅰ.영업활동현금흐름

(1)영업으로부터 창출된 현금흐름	20,896,609,712	41,622,187,764	42,105,650,918	56,633,676,023

(2)법인세납부	(1,788,008,541)	(1,933,633,731)	(5,548,383,674)	(6,878,813,884)

(3)이자지급	(5,036,987,228)	(5,420,006,736)	(10,024,868,720)	(11,671,725,446)

(4)이자수취	126,906,207	112,401,193	211,633,481	279,746,962

(5)배당금수취	329,697,000	678,892,869	631,932,000

Ⅱ.영업활동으로부터의 순현금유입	14,198,520,623	34,710,645,490	27,422,924,874	38,994,815,655

Ⅲ.투자활동현금흐름

(1)유형자산의 취득	(7,358,558,398)	(4,534,662,811)	(13,194,762,078)	(6,458,428,711)

(2)유형자산의 처분	44,773,008	137,056,877

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

(4)무형자산의 처분	172,727,273	220,000,000

(5)기타금융자산의 감소	991,688,880

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

(7)보증금의 감소	528,826,784	968,000

(8)장기금융상품의 취득	(5,747,422)

(9)장기금융상품의 처분	1,000,000	5,729,031

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

(11)단기대여금의 감소	0

(12)종속기업에 대한 투자자산의 취득	(281,741,010)	0

(13)기타금융자산의 취득	0

(14)기타	514,333,618	560,811,632	0

Ⅳ.투자활동에서의 순현금유출	(6,844,224,780)	(3,973,851,179)	(61,303,290,855)	(46,610,067,119)

Ⅴ.재무활동현금흐름

(1)차입금의 상환	(5,844,000,000)	(154,775,457,231)	(139,874,218,620)	(109,376,053,575)

(2)차입금의 차입	48,351,895,073	58,899,500,000	73,181,810,224	111,765,598,491

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

(4)신주의 발행	1,996,083,000	14,263,640,000	17,151,336,000	10,174,898,064

(5)배당금지급	(2,827,003,500)	(2,612,003,500)	(2,612,003,500)	(2,484,503,500)

(6)사채의 상환	0

(7)기타금융부채의 감소	(307,970,132)	(1,269,712,212)	(1,153,394,615)	(1,755,783,626)

(8)당기손익인식금융부채의 상환	0

(9)기타	0

Ⅵ.재무활동에서의 순현금유입(유출)	41,369,004,441	(14,694,017,943)	17,493,544,489	8,324,155,854

Ⅶ.현금및현금성자산의순증가(감소)	48,723,300,284	16,042,776,368	(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)	367,658,008	89,596,331	3,231,928,971	(1,356,848,734)

Ⅹ.기말현금및현금성자산	96,028,819,608	76,225,126,536	46,937,861,316	60,092,753,837