미스토홀딩스 분기보고서 (2016.09)
2. 연결재무제표

연결 재무상태표
제 27 기 3분기말 2016.09.30 현재
제 26 기말 2015.12.31 현재
제 25 기말 2014.12.31 현재
(단위 : 원)

제 27 기 3분기말	제 26 기말	제 25 기말

자산

Ⅰ.유동자산	380,292,057,491	413,786,108,957	371,767,031,643

(1)현금및현금성자산	54,926,946,158	46,937,861,316	60,092,753,837

(2)매출채권 및 기타채권	107,833,346,086	131,499,998,322	108,196,434,205

(3)기타유동자산	10,108,360,774	12,865,188,932	17,074,184,856

(4)재고자산	207,357,983,600	222,208,180,495	185,845,880,522

(5)당기법인세자산	65,420,873	274,879,892	557,778,223

(6)기타금융자산

Ⅱ.비유동자산	493,281,581,390	565,145,561,999	671,638,185,784

(1)매출채권 및 기타채권	2,189,057,568	2,600,373,730	1,817,786,029

(2)기타금융자산	537,000,000	9,000,000	10,000,000

(3)유형자산	57,948,134,363	44,530,668,962	39,523,369,767

(4)무형자산	373,377,043,099	396,636,828,020	381,498,229,257

(5)관계기업투자	14,780,450,349	11,746,978,268	185,538,065,870

(6)이연법인세자산	41,145,402,463	105,315,669,883	59,542,085,785

(7)파생금융자산	1,044,660,502	344,823,553

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

(9)기타비유동자산	204,493,548	161,382,634	263,825,523

자산총계	873,573,638,881	978,931,670,956	1,043,405,217,427

부채

Ⅰ.유동부채	255,978,605,128	271,629,462,674	197,260,159,609

(1)매입채무 및 기타채무	94,825,570,261	105,401,926,994	92,292,112,173

(2)기타금융부채	2,501,144,535	2,525,464,654	2,330,067,403

(3)기타유동부채	12,616,909,523	16,239,307,754	14,389,226,149

(4)당기법인세부채	1,481,179,137	1,425,563,372	1,762,443,870

(5)차입금	144,553,801,672	146,037,199,900	86,486,310,014

Ⅱ.비유동부채	248,313,793,679	228,200,238,241	277,758,445,780

(1)매입채무 및 기타채무	15,037,675,315	18,836,341,867	19,489,835,060

(2)기타금융부채	9,048,625,592	10,880,642,406	12,764,910,288

(3)기타비유동부채	23,161,892,085	28,165,130,428	36,156,414,593

(4)차입금	125,979,852,565	92,572,291,883	206,747,027,280

(5)사채	70,749,215,452	75,363,186,782

(6)이연법인세부채	33,961,181	36,306,216	35,781,158

(7)순확정급여부채	4,302,571,489	2,346,338,659	2,564,477,401

부채총계	504,292,398,807	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	(38,041,913,018)	23,105,953,775	(1,569,013,868)

(1)기타잉여금	(29,366,028,532)	31,781,838,261	(1,569,013,868)

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

Ⅲ.이익잉여금	245,610,222,836	296,173,223,844	431,668,758,145

Ⅳ.지배기업의 소유주에게 귀속되는 자본	370,192,655,184	479,907,439,985	573,576,670,643

Ⅴ.비지배지분	(911,415,110)	(805,469,944)	(5,190,058,605)

자본총계	369,281,240,074	479,101,970,041	568,386,612,038

자본과부채총계	873,573,638,881	978,931,670,956	1,043,405,217,427

연결 포괄손익계산서
제 27 기 3분기 2016.01.01 부터 2016.09.30 까지
제 26 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 26 기 3분기	제 26 기	제 25 기

3개월	누적	3개월	누적

Ⅰ.매출	175,536,906,189	552,967,408,715	196,383,010,420	612,252,806,431	815,749,831,510	797,475,547,926

Ⅱ.매출원가	100,706,510,698	306,889,965,307	110,164,604,131	331,622,289,646	446,871,591,571	420,479,818,656

Ⅲ.매출총이익	74,830,395,491	246,077,443,408	86,218,406,289	280,630,516,785	368,878,239,939	376,995,729,270

Ⅳ.판매관리비	68,604,207,001	208,740,383,621	67,060,658,368	208,615,720,861	288,316,664,608	283,446,791,043

Ⅴ.영업이익(손실)	6,226,188,490	37,337,059,787	19,157,747,921	72,014,795,924	80,561,575,331	93,548,938,227

Ⅵ.기타수익	22,627,782,866	23,862,213,521	403,724,023	1,620,752,545	2,317,836,340	719,261,928

Ⅶ.기타비용	150,461,764	4,118,561,029	2,660,156,767	5,938,373,858	10,102,555,675	6,075,431,040

Ⅷ.금융수익	46,397,420,146	52,721,757,623	2,019,387,371	11,163,467,631	14,039,339,369	13,181,644,373

Ⅸ.금융비용	17,833,723,708	26,915,637,361	14,446,177,497	37,168,997,495	40,708,353,883	39,964,953,592

Ⅹ.관계기업에 대한 지분법손익	(66,061,762,522)	(63,403,635,452)	(31,666,823,679)	(152,105,367,757)	(221,752,247,668)	9,824,741,801

XI.법인세비용차감전순이익(손실)	(8,794,556,492)	19,483,197,089	(27,192,298,628)	(110,413,723,010)	(175,644,406,186)	71,234,201,697

XⅡ.법인세비용(수익)	(60,741,179,784)	(65,670,218,940)	7,309,073,789	28,229,609,460	(42,316,284,205)	13,643,878,034

XⅢ.당기순이익	(69,535,736,276)	(46,187,021,851)	(19,883,224,839)	(82,184,113,550)	(133,328,121,981)	57,590,323,663

XIV.기타포괄손익	(58,416,040,367)	(62,802,787,616)	32,458,985,789	32,592,095,332	29,801,577,984	1,214,643,730

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(28,359,813)	(85,920,250)	(36,035,277)	(108,105,830)	(37,421,635)	(12,579,106,583)

1.확정급여제도의 보험수리적손익의 세후기타포괄손익	(28,359,813)	(85,920,250)	(36,035,277)	(108,105,830)	(37,421,635)	(802,976,900)

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

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(58,387,680,554)	(62,716,867,366)	32,495,021,066	32,700,201,162	29,838,999,619	13,793,750,313

1.관계기업에 대한 지분법자본변동	(11,524,569,185)	(11,750,438,226)	4,486,869,112	(5,687,438,442)	319,073,663	(4,946,992,202)

2.해외사업환산손익	(46,863,111,369)	(50,966,429,140)	28,008,151,954	38,387,639,604	29,519,925,956	18,740,742,515

XV.당기총포괄손익	(127,951,776,643)	(108,989,809,467)	12,575,760,950	(49,592,018,218)	(103,526,543,997)	58,804,967,393

XVI.당기순손익 귀속

(1)지배주주지분	(69,412,407,038)	(46,081,488,683)	(20,146,066,210)	(84,006,578,377)	(132,820,031,454)	55,874,383,162

(2)비지배지분	(123,329,238)	(105,533,168)	262,841,371	1,822,464,827	(508,090,527)	1,715,940,501

XVII.당기총포괄손익 귀속

(1)지배주주지분	(127,828,447,405)	(108,883,864,301)	12,437,821,900	(52,840,203,608)	(104,461,066,870)	54,240,131,166

(2)비지배지분	(123,329,238)	(105,945,166)	137,939,050	3,248,185,390	934,522,873	4,564,836,227

XVIII.주당이익

(1)기본주당이익(손실)	(6,110)	(4,054)	(1,791)	(7,614)	(11,987)	5,418

(2)희석주당이익(손실)	(6,000)	(4,054)	(1,791)	(7,614)	(11,987)	4,769

연결 자본변동표
제 27 기 3분기 2016.01.01 부터 2016.09.30 까지
제 26 기 3분기 2015.01.01 부터 2015.09.30 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	(84,006,578,377)	(84,006,578,377)	1,822,464,827	(82,184,113,550)

(2)보험수리적 이익	(106,941,420)	(106,941,420)	(1,164,410)	(108,105,830)

(3)지분법자본변동	(12,499,902,870)	6,812,464,428	(5,687,438,442)	(5,687,438,442)

(4)해외사업환산손익	36,960,754,631	36,960,754,631	1,426,884,973	38,387,639,604

Ⅲ.총포괄손익	24,460,851,761	(77,301,055,369)	(52,840,203,608)	3,248,185,390	(49,592,018,218)

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

2015.09.30 (Ⅴ.기말자본)	55,815,070,000	101,925,496,366	22,891,837,893	351,755,699,276	532,388,103,535	(1,941,873,215)	530,446,230,320

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	(46,081,488,683)	(46,081,488,683)	(105,533,168)	(46,187,021,851)

(2)보험수리적 이익	(85,508,252)	(85,508,252)	(411,998)	(85,920,250)

(3)지분법자본변동	(10,181,437,653)	(1,569,000,573)	(11,750,438,226)	(11,750,438,226)

(4)해외사업환산손익	(50,966,429,140)	(50,966,429,140)	(50,966,429,140)

Ⅲ.총포괄손익	(61,147,866,793)	(47,735,997,508)	(108,883,864,301)	(105,945,166)	(108,989,809,467)

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

2016.09.30 (Ⅴ.기말자본)	57,040,070,000	105,584,275,366	(8,675,884,486)	(29,366,028,532)	245,610,222,836	370,192,655,184	(911,415,110)	369,281,240,074

Ⅵ.회계정책변경에 따른 증가(감소)

연결 현금흐름표
제 27 기 3분기 2016.01.01 부터 2016.09.30 까지
제 26 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 26 기 3분기	제 26 기	제 25 기

Ⅰ.영업활동현금흐름

(1)영업으로부터 창출된 현금흐름	54,651,285,667	64,892,629,423	42,105,650,918	56,633,676,023

(2)법인세납부	(8,075,554,567)	(3,459,197,628)	(5,548,383,674)	(6,878,813,884)

(3)이자지급	(8,406,589,542)	(7,609,816,624)	(10,024,868,720)	(11,671,725,446)

(4)이자수취	440,973,403	139,060,520	211,633,481	279,746,962

(5)배당금수취	406,560,000	673,450,878	678,892,869	631,932,000

Ⅱ.영업활동으로부터의 순현금유입	39,016,674,961	54,636,126,569	27,422,924,874	38,994,815,655

Ⅲ.투자활동현금흐름

(1)유형자산의 취득	(24,062,381,735)	(9,895,953,420)	(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	(15,077,700)	(29,000,000)	(1,310,181,129)	(1,082,026,014)

(7)보증금의 감소	412,183,139	415,452,950	528,826,784	968,000

(8)장기금융상품의 취득	(5,747,422)

(9)장기금융상품의 처분	1,000,000	5,729,031

(10)관계기업투자의 취득	(48,545,546,497)	(46,940,336,903)	(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	(11,438,902)	34,532,572	0

Ⅳ.투자활동에서의 순현금유출	(72,222,261,695)	(56,415,304,801)	(61,303,290,855)	(46,610,067,119)

Ⅴ.재무활동현금흐름

(1)차입금의 상환	(104,049,999,123)	(142,874,218,620)	(139,874,218,620)	(109,376,053,575)

(2)차입금의 차입	141,156,908,334	61,264,375,714	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	(1,685,017,929)	(1,153,394,615)	(1,153,394,615)	(1,755,783,626)

(8)당기손익인식금융부채의 상환	0

(9)기타	0

Ⅵ.재무활동에서의 순현금유입(유출)	34,590,970,782	(311,586,021)	17,493,544,489	8,324,155,854

Ⅶ.현금및현금성자산의순증가(감소)	1,385,384,048	(2,090,764,253)	(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)	6,603,700,794	1,493,900,411	3,231,928,971	(1,356,848,734)

Ⅹ.기말현금및현금성자산	54,926,946,158	59,495,889,995	46,937,861,316	60,092,753,837