코스나인 사업보고서 (2015.12)
2. 연결재무제표

연결 재무상태표
제 15 기 2015.12.31 현재
제 14 기 2014.12.31 현재
제 13 기 2013.12.31 현재
(단위 : 원)

제 15 기	제 14 기	제 13 기

자산

Ⅰ.유동자산	94,318,874,943	88,505,796,923	101,503,297,517

(1)현금및현금성자산	7,874,846,723	3,172,998,455	1,208,372,621

(2)매출채권 및 기타채권	43,606,519,946	30,308,226,614	45,514,960,062

(3)기타유동금융자산	1,750,470,177	1,781,256,557	1,134,446,258

(4)기타유동비금융자산	1,907,758,953	14,940,123,530	6,892,679,976

(5)재고자산	39,139,562,054	38,290,045,193	46,747,307,650

(6)당기법인세자산	39,717,090	13,146,574	5,530,950

Ⅱ.비유동자산	99,158,391,153	91,174,700,571	81,674,667,255

(1)유형자산	96,402,154,201	90,277,248,117	78,828,081,816

(2)무형자산	1,903,159,981	745,829,296	855,702,707

(3)기타비유동금융자산	763,619,303	151,623,158	864,892,469

(4)이연법인세자산	89,457,668	0	1,125,990,263

자산총계	193,477,266,096	179,680,497,494	183,177,964,772

부채

Ⅰ.유동부채	108,497,928,612	113,628,626,237	127,703,771,524

(1)매입채무 및 기타채무	47,651,991,626	52,843,518,039	60,484,927,076

(2)유동성차입금	55,165,661,351	53,867,271,532	59,988,729,227

(3)유동성사채	3,890,565,938	5,193,870,203	4,988,551,918

(4)기타유동금융부채	1,337,259,257	1,008,189,859	1,103,752,814

(5)기타유동부채	226,799,329	439,121,063	1,137,810,489

(6)당기법인세부채	225,651,111	276,655,541	0

Ⅱ.비유동부채	25,113,932,580	12,977,980,181	13,501,233,953

(1)장기차입금	5,211,820,000	6,250,000,000	7,977,311,812

(2)사채	13,887,433,275	4,861,145,281	4,294,589,789

(3)순확정급여부채	898,667,898	1,584,801,673	1,229,332,352

(4)기타비유동금융부채	3,179,680,908	0	0

(5)이연법인세부채	1,936,330,499	282,033,227	0

부채총계	133,611,861,192	126,606,606,418	141,205,005,477

자본

Ⅰ.지배기업지분	59,173,962,637	53,073,891,076	41,972,959,295

(1)자본금	5,793,658,500	5,523,096,000	5,408,461,000

(2)기타불입자본	28,994,234,130	26,447,797,263	27,447,498,371

(3)기타자본구성요소	6,689,665,156	4,166,675,232	(1,834,867,710)

(4)이익잉여금(결손금)	17,696,404,851	16,936,322,581	10,951,867,634

Ⅱ.비지배지분	691,442,267	0	0

자본총계	59,865,404,904	53,073,891,076	41,972,959,295

자본과부채총계	193,477,266,096	179,680,497,494	183,177,964,772

연결 포괄손익계산서
제 15 기 2015.01.01 부터 2015.12.31 까지
제 14 기 2014.01.01 부터 2014.12.31 까지
제 13 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 15 기	제 14 기	제 13 기

Ⅰ.수익(매출액)	263,647,344,426	340,181,127,777	329,560,818,222

Ⅱ.매출원가	245,735,413,461	314,202,797,756	302,051,009,825

Ⅲ.매출총이익	17,911,930,965	25,978,330,021	27,509,808,397

Ⅳ.판매비	1,645,576,476	2,015,723,763	3,273,021,104

Ⅴ.관리비	11,003,529,460	12,714,403,445	15,500,092,411

Ⅵ.영업이익(손실)	5,262,825,029	11,248,202,813	8,736,694,882

Ⅶ.기타이익	3,234,833,155	2,964,593,721	2,992,504,866

Ⅷ.기타손실	2,849,832,778	2,620,940,799	2,443,571,829

Ⅸ.금융수익	320,535,382	380,887,818	357,245,059

Ⅹ.금융원가	4,628,496,937	4,143,384,498	3,594,352,065

XI.법인세비용차감전순이익	1,339,863,851	7,829,359,055	6,048,520,913

XⅡ.법인세 비용	397,238,801	1,974,164,076	(636,417,130)

XⅢ.당기순이익(손실)	942,625,050	5,855,194,979	6,684,938,043

(1)지배회사지분순이익	126,052,784	5,855,194,979	6,684,938,043

(2)비지배지분순이익	816,572,266

XIV.기타포괄손익	3,157,019,410	6,130,802,910	(2,010,929,761)

(1)후속적으로 당기손익재분류되지 않는 항목	634,029,486	129,259,968	(11,596,592)

1.확정급여제도의 재측정요소	634,029,486	129,259,968	(11,596,592)

(2)후속적으로 당기손익재분류될 수 있는 항목	2,522,989,924	6,001,542,942	(1,999,333,169)

1.해외사업환산손익	(678,454,946)	32,757,591	(1,999,333,169)

2.재평가이익	3,201,444,870	5,968,785,351

XV.연결당기총포괄이익

(1)지배회사지분총포괄이익	3,283,072,194	11,985,997,889	4,674,008,282

(2)비지배지분총포괄이익	816,572,266

XVI.주당이익

(1)기본주당이익(손실)	12	550	639

(2)희석주당이익(손실)	11	550	616

연결 자본변동표
제 15 기 2015.01.01 부터 2015.12.31 까지
제 14 기 2014.01.01 부터 2014.12.31 까지
제 13 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

자본

자본금	기타불입자본	기타자본구성요소	이익잉여금	지배회사지분	비지배지분	자본 합계

2013.01.01 (Ⅰ.기초자본)	4,459,000,000	21,875,818,548	164,465,459	4,278,526,183	30,777,810,190	30,777,810,190

Ⅱ.자본의 변동	(1)신주인수권행사	171,949,500	727,984,183	899,933,683	899,933,683

(2)전환권행사

(3)신주청약증거금대체	378,787,500	(378,787,500)

(4)자기주식의취득

(5)전환사채의발행	587,601,194	587,601,194	587,601,194

(6)전환권대가의감소

(7)유상증자	398,724,000	4,601,035,582	4,999,759,582	4,999,759,582

(8)주식선택권	33,846,364	33,846,364	33,846,364

(9)해외사업환산손익	0	(1,999,333,169)	(1,999,333,169)	(1,999,333,169)

(10)재평가이익

(11)유형자산의재평가

(12)연결범위의변동

(13)확정급여제도의재측정요소	0	(11,596,592)	(11,596,592)	(11,596,592)

(14)연결당기순이익	0	6,684,938,043	6,684,938,043	6,684,938,043

2013.12.31 (Ⅲ.기말자본)	5,408,461,000	27,447,498,371	(1,834,867,710)	10,951,867,634	41,972,959,295	41,972,959,295

2014.01.01 (Ⅰ.기초자본)	5,408,461,000	27,447,498,371	(1,834,867,710)	10,951,867,634	41,972,959,295	41,972,959,295

Ⅱ.자본의 변동	(1)신주인수권행사	114,635,000	484,088,110	598,723,110	598,723,110

(2)전환권행사

(3)신주청약증거금대체

(4)자기주식의취득	(1,029,045,555)	(1,029,045,555)	(1,029,045,555)

(5)전환사채의발행

(6)전환권대가의감소	(462,625,694)	(462,625,694)	(462,625,694)

(7)유상증자

(8)주식선택권	7,882,031	7,882,031	7,882,031

(9)해외사업환산손익	0	32,757,591	32,757,591	32,757,591

(10)재평가이익	0	5,968,785,351	5,968,785,351	5,968,785,351

(11)유형자산의재평가

(12)연결범위의변동

(13)확정급여제도의재측정요소	0	129,259,968	129,259,968	129,259,968

(14)연결당기순이익	0	5,855,194,979	5,855,194,979	5,855,194,979

2014.12.31 (Ⅲ.기말자본)	5,523,096,000	26,447,797,263	4,166,675,232	16,936,322,581	53,073,891,076	53,073,891,076

2015.01.01 (Ⅰ.기초자본)	5,523,096,000	26,447,797,263	4,166,675,232	16,936,322,581	53,073,891,076	53,073,891,076

Ⅱ.자본의 변동	(1)신주인수권행사

(2)전환권행사	270,562,500	1,404,715,642	1,675,278,142	1,675,278,142

(3)신주청약증거금대체

(4)자기주식의취득	(468,206,575)	(468,206,575)	(468,206,575)

(5)전환사채의발행	1,609,927,800	1,609,927,800	1,609,927,800

(6)전환권대가의감소

(7)유상증자

(8)주식선택권

(9)해외사업환산손익	0	(678,454,946)	(678,454,946)	(678,454,946)

(10)재평가이익

(11)유형자산의재평가	0	3,201,444,870	3,201,444,870	3,201,444,870

(12)연결범위의변동	0	(125,129,999)	(125,129,999)

(13)확정급여제도의재측정요소	0	634,029,486	634,029,486	634,029,486

(14)연결당기순이익	0	126,052,784	126,052,784	816,572,266	942,625,050

2015.12.31 (Ⅲ.기말자본)	5,793,658,500	28,994,234,130	6,689,665,156	17,696,404,851	59,173,962,637	691,442,267	59,865,404,904

연결 현금흐름표
제 15 기 2015.01.01 부터 2015.12.31 까지
제 14 기 2014.01.01 부터 2014.12.31 까지
제 13 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 15 기	제 14 기	제 13 기

Ⅰ.영업활동현금흐름	8,098,429,236	23,152,837,302	(9,103,775,603)

(1)영업으로부터창출된현금흐름	9,039,902,748	25,048,654,622	(8,976,659,325)

1.연결당기순이익	942,625,050	5,855,194,979	6,684,938,043

2.현금의유출이없는비용등의가산	16,081,410,218	14,503,553,789	11,613,929,568

3.현금의유입이없는수익등의차감	(2,412,123,187)	(1,742,061,277)	(2,182,058,115)

4.영업활동으로인한자산,부채의변동	(5,572,009,333)	6,431,967,131	(25,093,468,821)

(2)법인세납부	(941,473,512)	(1,895,817,320)	(127,116,278)

Ⅱ.투자활동현금흐름	(5,488,095,407)	(9,555,242,753)	(23,931,028,515)

(1)투자활동으로인한현금유입액	2,424,036,344	1,910,812,469	251,679,304

1.대여금의감소	535,046,080

2.기타유동금융자산의감소	487,680,112	141,538,169

3.기타비유동자산의감소	45,000,000	760,526,488

4.유형자산의처분	1,132,108,286	1,069,807,463	46,767,247

5.기타투자자산의처분	20,000,000

6.이자의수취	224,201,866	60,478,518	63,373,888

(2)투자활동으로인한현금유출액	(7,912,131,751)	(11,466,055,222)	(24,182,707,819)

1.사업결합으로인한순현금유출	931,849,629	0

2.대여금의증가	0	3,463,200,000	435,800,000

3.기타유동금융자산의증가	45,765,384	486,153,260	646,073,383

4.기타비유동금융자산의증가	1,094,858,617	10,000,000	799,444,921

5.유형자산의취득	5,832,784,121	7,439,122,388	21,890,016,110

6.무형자산의취득	6,874,000	48,579,574	411,373,405

7.기타투자자산의취득	19,000,000

Ⅲ.재무활동현금흐름	2,091,336,750	(11,632,969,923)	27,758,862,884

(1)재무활동으로인한현금유입액	9,817,200,000	5,448,723,110	34,523,962,369

1.사채의발행	9,817,200,000	4,850,000,000

2.신주인수권의행사	598,723,110	899,933,683

3.유동성차입금의증가	13,887,710,015

4.장기차입금의차입	9,736,559,089

5.전환사채의발행	5,000,000,000

6.유상증자	4,999,759,582

(2)재무활동으로인한현금유출액	(7,725,863,250)	(17,081,693,033)	(6,765,099,485)

1.유동성차입금의감소	2,105,098,073	7,863,109,503	900,000,000

2.금융리스부채의감소	2,256,845,639	0

3.사채의상환	5,307,600,000	3,137,586,000

4.자기주식의취득	468,206,575	1,029,045,555

5.이자의지급	2,895,712,963	2,881,937,975	2,727,513,485

Ⅳ.현금및현금성자산의순증가(감소)	4,701,670,579	1,964,624,626	(5,275,941,234)

Ⅴ.현금및현금성자산의환율변동효과	177,689	1,208	(1,126)

Ⅵ.기초현금및현금성자산	3,172,998,455	1,208,372,621	6,484,314,981

Ⅶ.기말현금및현금성자산	7,874,846,723	3,172,998,455	1,208,372,621