코스나인 분기보고서 (2017.09)
4. 재무제표

재무상태표
제 17 기 3분기말 2017.09.30 현재
제 16 기말 2016.12.31 현재
(단위 : 원)

제 17 기 3분기말	제 16 기말

자산

Ⅰ.유동자산	39,801,190,764	49,610,356,218

(1)현금및현금성자산	7,948,451,529	12,242,056,683

(2)매출채권및기타채권	26,506,161,832	29,063,720,437

(3)기타유동금융자산	53,032,394	362,575,430

(4)기타유동자산	1,309,742,902	673,001,051

(5)재고자산	3,979,487,927	7,266,281,277

(6)당기법인세자산	4,314,180	2,721,340

Ⅱ.비유동자산	80,628,986,045	78,295,970,977

(1)종속기업투자	14,845,900,332	10,918,108,332

(2)유형자산	62,451,135,113	65,046,180,263

(3)무형자산	2,545,615,682	1,527,161,502

(4)기타비유동금융자산	786,334,918	804,520,880

자산총계	120,430,176,809	127,906,327,195

부채

Ⅰ.유동부채	38,475,997,096	59,573,969,976

(1)매입채무및기타채무	6,662,485,595	11,495,724,151

(2)유동성장기차입금	22,391,146,674	33,893,575,529

(3)유동성사채	8,765,155,653	13,499,073,654

(4)기타유동금융부채	593,599,374	616,744,042

(5)기타유동부채	63,609,800	68,852,600

Ⅱ.비유동부채	16,056,551,626	13,902,065,303

(1)장기차입금	10,399,820,000	4,057,346,676

(2)사채	2,326,149,689	5,191,219,537

(3)기타비유동금융부채	524,771,288	1,279,761,192

(4)퇴직급여부채	455,305,861	788,828,369

(5)이연법인세부채	2,350,504,788	2,584,909,529

부채총계	54,532,548,722	73,476,035,279

자본

Ⅰ.자본금	20,168,284,500	10,043,658,500

Ⅱ.기타불입자본	52,140,773,319	41,662,663,701

Ⅲ.기타자본구성요소	9,170,230,221	9,170,230,221

Ⅳ.이익잉여금(결손금)	(15,581,659,953)	(6,446,260,506)

자본총계	65,897,628,087	54,430,291,916

자본과부채총계	120,430,176,809	127,906,327,195

포괄손익계산서
제 17 기 3분기 2017.01.01 부터 2017.09.30 까지
제 16 기 3분기 2016.01.01 부터 2016.09.30 까지
(단위 : 원)

제 17 기 3분기	제 16 기 3분기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	9,671,508,049	24,338,909,637	23,132,747,614	52,241,415,182

Ⅱ.매출원가	9,484,507,425	26,237,742,999	22,125,251,220	48,708,903,637

Ⅲ.매출총이익	187,000,624	(1,898,833,362)	1,007,496,394	3,532,511,545

Ⅳ.판매비와관리비	915,655,159	3,024,359,418	1,580,622,288	3,483,617,953

Ⅴ.영업이익(손실)	(728,654,535)	(4,923,192,780)	(573,125,894)	48,893,592

Ⅵ.기타이익	307,729,738	509,125,874	321,146,132	958,157,399

Ⅶ.기타비용	207,067,359	1,184,776,210	1,188,513,980	1,949,873,794

Ⅷ.금융수익	28,123,677	171,088,126	110,287,645	290,324,420

Ⅸ.금융비용	1,452,659,255	4,021,218,488	711,234,187	2,288,357,325

Ⅹ.법인세비용차감전순이익(손실)	(2,052,527,734)	(9,448,973,478)	(2,041,440,284)	(2,940,855,708)

XI.법인세비용	36,429,744	(207,569,350)	(71,639,265)	(144,856,384)

XⅡ.당기순이익(손실)	(2,088,957,478)	(9,241,404,128)	(1,969,801,019)	(2,795,999,324)

XⅢ.기타포괄손익	106,004,681	(74,700,265)

(1)당기손익으로 재분류되지 않는항목(세후기타포괄손익)	106,004,681	(74,700,265)

1.확정급여제도의 재측정손익(세후기타포괄손익)	106,004,681	(74,700,265)

XIV.총포괄손익	(2,088,957,478)	(9,135,399,447)	(1,969,801,019)	(2,870,699,589)

XV.주당이익

(1)기본주당이익(손실)	(68)	(394)	(176)	(250)

(2)희석주당이익(손실)	(68)	(394)	(176)	(250)

자본변동표
제 17 기 3분기 2017.01.01 부터 2017.09.30 까지
제 16 기 3분기 2016.01.01 부터 2016.09.30 까지
(단위 : 원)

자본

자본금	기타불입자본	기타자본구성요소	이익잉여금	자본 합계

2016.01.01 (Ⅰ.기초자본)	5,793,658,500	28,994,234,130	9,170,230,221	(2,888,749,004)	41,069,373,847

Ⅱ.사업결합	325,059,511	325,059,511

Ⅲ.전환사채의상환	(87,482,850)	(87,482,850)

Ⅳ.유상증자

Ⅴ.전환권행사

Ⅵ.확정급여의재측정요소	(74,700,265)	(74,700,265)

Ⅶ.당기순이익(손실)	(2,795,999,324)	(2,795,999,324)

2016.09.30 (Ⅷ.기말자본)	5,793,658,500	29,231,810,791	9,170,230,221	(5,759,448,593)	38,436,250,919

2017.01.01 (Ⅰ.기초자본)	10,043,658,500	41,662,663,701	9,170,230,221	(6,446,260,506)	54,430,291,916

Ⅱ.사업결합

Ⅲ.전환사채의상환	(201,148,341)	(201,148,341)

Ⅳ.유상증자	10,000,000,000	10,357,835,340	20,357,835,340

Ⅴ.전환권행사	124,626,000	321,422,619	446,048,619

Ⅵ.확정급여의재측정요소	106,004,681	106,004,681

Ⅶ.당기순이익(손실)	(9,241,404,128)	(9,241,404,128)

2017.09.30 (Ⅷ.기말자본)	20,168,284,500	52,140,773,319	9,170,230,221	(15,581,659,953)	65,897,628,087

현금흐름표
제 17 기 3분기 2017.01.01 부터 2017.09.30 까지
제 16 기 3분기 2016.01.01 부터 2016.09.30 까지
(단위 : 원)

제 17 기 3분기	제 16 기 3분기

Ⅰ.영업활동현금흐름	(1,789,235,914)	5,947,408,044

(1)당기순이익(손실)	(9,241,404,128)	(2,795,999,324)

(2)현금의유출없는비용등의가산	7,701,436,619	6,828,189,590

(3)현금의유입없는수익등의차감	(1,403,741,944)	(456,524,756)

(4)영업활동으로인한자산ㆍ부채의변동	1,212,800,526	2,334,036,054

(5)법인세환급(납부)	(58,326,987)	37,706,480

Ⅱ.투자활동현금흐름	(5,089,170,965)	(1,103,893,356)

(1)사업결합으로인한순현금유입	165,925,545

(2)기타유동금융자산의감소	320,422,401	67,916,446

(3)기타비유동금융자산의감소	167,460,000

(4)대여금의감소	470,247,100	110,000,000

(5)유형자산의처분	297,495,790	504,742,928

(6)무형자산의 처분	45,000,000

(7)기타투자자산의처분	364,059,087	47,537,220

(8)이자수취	93,386,824	68,720,307

(9)대여금의 증가	(1,108,000,000)

(10)기타비유동금융자산의증가	(34,324,038)	(34,324,038)

(11)종속기업투자주식의취득	(3,927,792,000)	(1,067,000,000)

(12)유형자산의취득	(548,900,000)	(44,800,000)

(13)무형자산의취득	(1,108,209,129)	(928,799,764)

(14)기타투자자산의취득	(75,017,000)	(38,812,000)

Ⅲ.재무활동현금흐름	2,572,177,768	(7,131,510,078)

(1)장기차입금의 차입	7,500,000,000	4,000,000,000

(2)사채의발행	2,325,300,000

(3)기타금융부채의증가	50,000,000

(4)유상증자	20,357,835,340

(5)유동성차입금의감소	(12,659,955,531)	(3,972,614,938)

(6)사채의상환	(12,398,029,562)	(4,107,944,840)

(7)금융리스부채의감소	(1,357,494,718)	(1,541,968,605)

(8)기타금융부채의감소	(9,240,000)

(9)이자지급	(1,236,237,761)	(1,508,981,695)

Ⅳ.현금및현금성자산의순증가(감소)	(4,306,229,111)	(2,287,995,390)

Ⅴ.외화표시예금으로인한환율변동효과	12,623,957	(433,603)

Ⅵ.기초현금및현금성자산	12,242,056,683	4,159,325,830

Ⅶ.기말현금및현금성자산	7,948,451,529	1,870,896,837