KEC 분기보고서 (2016.09)
2. 연결재무제표

가. 연결 재무상태표

연결 재무상태표
제 11 기 3분기말 2016.09.30 현재
제 10 기말 2015.12.31 현재
제 9 기말 2014.12.31 현재
(단위 : 원)

제 11 기 3분기말	제 10 기말	제 9 기말

자산

유동자산	171,019,761,297	159,358,711,551	153,537,309,972

현금및현금성자산	24,693,648,887	6,485,076,690	7,995,738,495

매출채권및기타채권	85,063,191,372	94,429,918,027	86,444,198,542

기타유동금융자산	10,000,496	1,063,774,740	691,222,500

재고자산	55,723,118,353	56,466,972,832	56,232,188,444

기타유동자산	5,529,802,189	912,969,262	2,173,961,991

비유동자산	174,937,795,591	181,100,568,222	193,086,215,913

매도가능금융자산	0	0	3,041,460

기타비유동금융자산	3,337,952,140	2,671,093,440	1,774,603,520

비유동기타채권	2,512,253,236	201,745,600	184,114,560

유형자산	158,459,062,023	167,385,273,064	180,197,577,271

무형자산	1,783,594,022	1,966,404,934	2,026,520,830

투자부동산	8,844,934,170	8,876,051,184	8,885,420,950

기타비유동자산	0	0	14,937,322

자산총계	345,957,556,888	340,459,279,773	346,623,525,885

부채

유동부채	144,293,583,063	127,859,355,175	177,686,998,192

매입채무및기타채무	29,674,129,538	32,851,348,551	38,722,055,177

유동금융부채	113,972,345,618	94,758,369,282	138,645,675,139

기타유동부채	626,572,027	249,637,342	319,267,876

법인세부채	20,535,880	0	0

비유동부채	28,343,002,270	61,614,883,086	17,566,725,861

비유동기타채무	201,754,766	193,651,223	211,804,339

비유동금융부채	11,023,481,000	44,609,062,133	1,908,288,300

기타비유동부채	146,827,386	136,279,520	126,776,995

퇴직급여채무	7,868,834,339	7,573,785,431	6,202,105,011

이연법인세부채	9,102,104,779	9,102,104,779	9,117,751,216

부채총계	172,636,585,333	189,474,238,261	195,253,724,053

자본

지배기업소유주지분	168,559,178,753	146,736,034,843	147,054,993,253

자본금	44,523,692,000	29,523,692,000	29,523,692,000

자본잉여금	93,147,524,408	85,556,934,018	85,556,934,018

기타자본항목	(3,766,494,819)	(3,001,700,309)	(2,586,121,414)

기타포괄손익누계액	29,239,438,346	30,956,382,128	31,018,850,770

이익잉여금(결손금)	5,415,018,818	3,700,727,006	3,541,637,879

비지배지분	4,761,792,802	4,249,006,669	4,314,808,579

자본총계	173,320,971,555	150,985,041,512	151,369,801,832

자본과부채총계	345,957,556,888	340,459,279,773	346,623,525,885

나. 연결 포괄손익계산서

연결 포괄손익계산서
제 11 기 3분기 2016.01.01 부터 2016.09.30 까지
제 10 기 3분기 2015.01.01 부터 2015.09.30 까지
제 10 기 2015.01.01 부터 2015.12.31 까지
제 9 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 11 기 3분기	제 10 기 3분기	제 10 기	제 9 기

3개월	누적	3개월	누적

매출	55,055,370,870	165,373,543,930	48,974,056,774	150,669,662,358	209,099,505,094	219,931,598,054

매출원가	46,873,417,154	141,045,008,436	41,338,635,277	127,610,622,236	174,787,209,510	185,719,000,763

매출총이익	8,181,953,716	24,328,535,494	7,635,421,497	23,059,040,122	34,312,295,584	34,212,597,291

판매비와관리비	6,489,891,688	21,351,582,434	7,413,075,881	21,884,167,696	29,460,288,274	31,101,427,019

영업이익(손실)	1,692,062,028	2,976,953,060	222,345,616	1,174,872,426	4,852,007,310	3,111,170,272

기타수익	4,970,331,418	15,032,555,725	8,360,643,019	15,376,370,935	17,914,316,004	18,941,111,923

기타비용	5,238,125,573	12,227,586,395	8,770,017,794	15,515,335,027	16,955,243,776	11,659,953,759

금융수익	13,944,362	41,055,102	39,998,188	66,665,422	78,703,257	100,538,850

금융비용	1,413,521,781	4,046,413,944	1,336,350,882	4,085,958,447	5,381,950,660	7,376,105,338

법인세비용차감전순이익(손실)	24,690,454	1,776,563,548	(1,483,381,853)	(2,983,384,691)	507,832,135	3,116,761,948

법인세비용(이익)	0	136,215,883	0	0	(15,646,437)	(120,469,722)

당기순이익(손실)	24,690,454	1,640,347,665	(1,483,381,853)	(2,983,384,691)	523,478,572	3,237,231,670

지배기업소유주지분	(36,089,499)	1,776,720,733	(1,472,014,964)	(2,451,357,102)	882,881,260	5,253,284,857

비지배지분	60,779,953	(136,373,068)	(11,366,889)	(532,027,589)	(359,402,688)	(2,016,053,187)

기타포괄손익	(1,866,210,908)	(1,895,008,012)	509,730,041	807,036,825	(908,238,892)	(1,489,551,978)

후속적으로당기손익으로재분류되는포괄손익	(1,849,011,129)	(1,832,579,091)	522,530,136	848,925,854	(184,446,759)	(835,464,125)

해외사업환산손익	(1,849,011,129)	(1,832,579,091)	522,530,136	848,925,854	(184,446,759)	(835,464,125)

후속적으로당기손익으로재분류되지않는포괄손익	(17,199,779)	(62,428,921)	(12,800,095)	(41,889,029)	(723,792,133)	(654,087,853)

확정급여채무의 재측정요소	(17,199,779)	(62,428,921)	(12,800,095)	(41,889,029)	(723,792,133)	(654,087,853)

총포괄이익(손실)	(1,841,520,454)	(254,660,347)	(973,651,812)	(2,176,347,866)	(384,760,320)	1,747,679,692

지배기업소유주지분	(1,701,185,457)	(2,651,970)	(907,097,076)	(1,567,467,520)	96,620,485	3,577,963,887

비지배지분	(140,334,997)	(252,008,377)	(66,554,736)	(608,880,346)	(481,380,805)	(1,830,284,195)

지배기업소유지분에대한주당손익

기본주당이익(손실)	0	24	(25)	(42)	15	89

희석주당이익(손실)	0	24	(25)	(42)	15	89

다. 연결 자본변동표

연결 자본변동표
제 11 기 3분기 2016.01.01 부터 2016.09.30 까지
제 10 기 3분기 2015.01.01 부터 2015.09.30 까지
제 10 기 2015.01.01 부터 2015.12.31 까지
제 9 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	기타자본항목	기타포괄손익누계액	이익잉여금(결손금)	지배기업의 소유주에게 귀속되는 자본 합계

2014.01.01 (기초자본)	29,523,692,000	104,492,760,659	(2,586,121,414)	38,298,342,908	(19,993,385,766)	149,735,288,387	6,145,092,774	155,880,381,161

총포괄손익:

당기순이익(손실)	0	0	0	0	5,253,284,857	5,253,284,857	(2,016,053,187)	3,237,231,670

확정급여채무의 재측정요소	0	0	0	0	(654,087,853)	(654,087,853)	0	(654,087,853)

해외사업환산손익(손실)	0	0	0	(1,021,233,117)	0	(1,021,233,117)	185,768,992	(835,464,125)

자본에 직접 반영된 소유주와의 거래:

유상증자	0	0	0	0	0	0	0	0

결손금처리	0	(18,935,826,641)	0	0	18,935,826,641	0	0	0

종속기업처분으로인한 변동	0	0	0	(6,258,259,021)	0	(6,258,259,021)	0	(6,258,259,021)

2014.12.31 (기말자본)	29,523,692,000	85,556,934,018	(2,586,121,414)	31,018,850,770	3,541,637,879	147,054,993,253	4,314,808,579	151,369,801,832

2015.01.01 (기초자본)	29,523,692,000	85,556,934,018	(2,586,121,414)	31,018,850,770	3,541,637,879	147,054,993,253	4,314,808,579	151,369,801,832

총포괄손익:

당기순이익(손실)	0	0	0	0	882,881,260	882,881,260	(359,402,688)	523,478,572

확정급여채무의 재측정요소	0	0	0	0	(723,792,133)	(723,792,133)	0	(723,792,133)

해외사업환산손익(손실)	0	0	0	(62,468,642)	0	(62,468,642)	(121,978,117)	(184,446,759)

자본에 직접 반영된 소유주와의 거래:

유상증자	0	0	(415,578,895)	0	0	(415,578,895)	415,578,895	0

결손금처리	0	0	0	0	0	0	0	0

종속기업처분으로인한 변동	0	0	0	0	0	0	0	0

2015.12.31 (기말자본)	29,523,692,000	85,556,934,018	(3,001,700,309)	30,956,382,128	3,700,727,006	146,736,034,843	4,249,006,669	150,985,041,512

2015.01.01 (기초자본)	29,523,692,000	85,556,934,018	(2,586,121,414)	31,018,850,770	3,541,637,879	147,054,993,253	4,314,808,579	151,369,801,832

총포괄손익:

당기순이익(손실)	0	0	0	0	(2,451,357,102)	(2,451,357,102)	(532,027,589)	(2,983,384,691)

확정급여채무의 재측정요소	0	0	0	0	(41,889,029)	(41,889,029)	0	(41,889,029)

해외사업환산손익(손실)	0	0	0	925,778,611	0	925,778,611	(76,852,757)	848,925,854

자본에 직접 반영된 소유주와의 거래:

유상증자	0	0	0	0	0	0	0	0

결손금처리	0	0	0	0	0	0	0	0

종속기업처분으로인한 변동	0	0	0	0	0	0	0	0

2015.09.30 (기말자본)	29,523,692,000	85,556,934,018	(2,586,121,414)	31,944,629,381	1,048,391,748	145,487,525,733	3,705,928,233	149,193,453,966

2016.01.01 (기초자본)	29,523,692,000	85,556,934,018	(3,001,700,309)	30,956,382,128	3,700,727,006	146,736,034,843	4,249,006,669	150,985,041,512

총포괄손익:

당기순이익(손실)	0	0	0	0	1,776,720,733	1,776,720,733	(136,373,068)	1,640,347,665

확정급여채무의 재측정요소	0	0	0	0	(62,428,921)	(62,428,921)	0	(62,428,921)

해외사업환산손익(손실)	0	0	0	(1,716,943,782)	0	(1,716,943,782)	(115,635,309)	(1,832,579,091)

자본에 직접 반영된 소유주와의 거래:

유상증자	15,000,000,000	7,590,590,390	(764,794,510)	0	0	21,825,795,880	764,794,510	22,590,590,390

결손금처리	0	0	0	0	0	0	0	0

종속기업처분으로인한 변동	0	0	0	0	0	0	0	0

2016.09.30 (기말자본)	44,523,692,000	93,147,524,408	(3,766,494,819)	29,239,438,346	5,415,018,818	168,559,178,753	4,761,792,802	173,320,971,555

라. 연결 현금흐름표

연결 현금흐름표
제 11 기 3분기 2016.01.01 부터 2016.09.30 까지
제 10 기 3분기 2015.01.01 부터 2015.09.30 까지
제 10 기 2015.01.01 부터 2015.12.31 까지
제 9 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 11 기 3분기	제 10 기 3분기	제 10 기	제 9 기

영업활동현금흐름	12,945,344,790	6,074,527,662	8,218,406,919	(4,576,097,743)

영업에서 창출된 현금흐름	17,182,222,592	10,143,896,722	13,553,179,611	1,537,607,732

당기순이익(손실)	1,640,347,665	(2,983,384,691)	523,478,572	3,237,231,670

조정	19,449,776,024	18,468,673,406	24,715,968,915	25,886,058,046

법인세비용(이익)	136,215,883	0	(15,646,437)	(120,469,722)

감가상각비	11,008,845,277	13,836,730,707	20,570,915,253	21,073,355,394

대손상각비(환입)	0	0	(519,132)	0

외화환산손실	5,327,702,782	5,783,717,246	288,218,931	1,879,893,022

유형자산처분손실	205,446,694	0	489,599,888	987,084,887

이자비용	4,046,413,944	4,085,958,447	5,381,950,660	7,372,618,309

퇴직급여	2,113,755,716	2,035,236,232	2,875,546,473	2,693,031,735

재고자산평가손실(환입)	1,799,126,145	(658,111,588)	(1,623,464,760)	831,115,687

무형자산상각비	56,207,428	60,258,850	79,469,520	244,818,509

사채상환손실	0	0	0	3,487,029

유형자산손상차손	0	0	0	2,849,832

유형자산손상차손환입	0	(36,499,000)	(36,499,000)	0

외화환산이익	(3,751,789,356)	(6,551,678,675)	(1,589,055,437)	(2,228,275,830)

유형자산처분이익	(41,356,864)	(78,213,046)	(2,081,075,185)	(343,223,920)

이자수익	(41,055,102)	(66,665,422)	(78,703,765)	(100,538,850)

판매보증비(환입)	573,569,477	58,350,086	72,688,337	383,230,988

잡손실	0	0	0	6,045,915

종속기업투자주식처분이익	0	0	0	(6,798,964,939)

매도가능증권처분손실	0	1,333,784	1,333,784	0

매도가능증권처분이익	0	(1,744,215)	(1,744,215)	0

파생상품평가이익	(1,983,306,000)	0	0	0

파생상품평가손실	0	0	382,954,000	0

자산 및 부채의 증감	(3,907,901,097)	(5,341,391,993)	(11,686,267,876)	(27,585,681,984)

매출채권및기타채권의감소(증가)	5,471,898,321	8,164,402,490	(6,294,050,130)	(16,107,331,351)

재고자산의감소(증가)	(1,055,271,666)	(6,417,050,131)	1,388,680,372	(5,898,043,336)

기타유동자산의감소(증가)	(4,619,854,023)	390,197,122	1,258,229,925	36,874,597

기타비유동자산의감소(증가)	0	6,318,140	14,937,322	(3,688,322)

매입채무및기타채무의증가(감소)	(1,644,501,074)	(6,195,206,008)	(5,682,040,833)	(4,314,513,574)

기타유동부채의증가(감소)	376,934,685	139,994,512	(132,816,346)	33,596,399

법인세부채의증가	0	0	0	0

비유동기타채무의증가(감소)	7,050,000	7,617,663	(11,550,000)	(3,132,432)

퇴직급여채무의증가(감소)	(1,881,135,729)	(1,374,479,969)	(2,227,658,186)	(1,047,983,037)

판매보증충당부채의증가(감소)	(563,021,611)	(63,185,812)	0	(281,460,928)

이자수취	34,019,261	61,330,081	74,187,359	102,108,828

이자지급	(4,158,238,156)	(4,131,598,674)	(5,411,722,855)	(6,256,849,244)

법인세환급(납부)	(112,658,907)	899,533	2,762,804	41,034,941

투자활동현금흐름	(3,370,808,263)	(8,643,989,740)	(7,710,229,302)	23,035,525,502

투자활동현금유입	2,081,459,951	16,744,297,855	21,461,645,980	27,192,841,311

단기금융상품의감소	1,908,723,951	16,508,430,066	17,137,533,778	1,002,495,601

유형자산의처분	163,300,000	232,415,898	4,320,660,311	3,324,810,920

임차보증금의감소	9,436,000	0	0	21,399,775

매각예정비유동자산의처분	0	0	0	22,844,135,015

매도가능증권의처분	0	3,451,891	3,451,891	0

투자활동현금유출	(5,452,268,214)	(25,388,287,595)	(29,171,875,282)	(4,157,315,809)

단기금융상품의증가	(854,949,707)	(16,765,344,261)	(17,510,085,510)	(1,849,379,101)

유형자산의취득	(3,553,382,217)	(7,932,918,145)	(10,744,585,184)	(1,553,574,673)

장기금융상품의증가	(666,858,700)	(668,790,720)	(896,489,920)	(600,908,400)

임차보증금의증가	(372,776,790)	(17,863,800)	(17,631,040)	(120,829,600)

무형자산의취득	(4,300,800)	(3,370,669)	(3,083,628)	(32,624,035)

재무활동현금흐름	9,600,357,727	(607,557,008)	(2,013,796,642)	(25,012,156,895)

재무활동현금유입	146,841,330,157	137,865,010,824	70,328,086,760	129,451,810,338

장기차입금의차입	0	9,000,000,000	21,000,000,000	0

단기차입금의차입	94,750,739,767	79,536,924,064	0	101,451,810,338

유동성사채의발행	29,500,000,000	23,500,000,000	23,500,000,000	28,000,000,000

전환사채의발행	0	25,828,086,760	25,828,086,760	0

유상증자	22,590,590,390	0	0	0

재무활동현금유출	(137,240,972,430)	(138,472,567,832)	(72,341,883,402)	(154,463,967,233)

장기차입금의상환	(10,000,000,000)	(900,000,000)	0	(3,099,252,600)

단기차입금의상환	(91,011,968,430)	(88,921,138,086)	(10,785,282,856)	(107,121,408,534)

유동성장부채의상환	(29,004,000)	(23,813,286,700)	(36,718,457,500)	(10,719,348,065)

유동성사채의상환	(36,200,000,000)	(24,800,000,000)	(24,800,000,000)	(33,400,000,000)

신주인수권부사채의상환	0	(38,143,046)	(38,143,046)	(123,958,034)

현금의증감	19,174,894,254	(3,177,019,086)	(1,505,619,025)	(6,552,729,136)

기초의현금	6,485,076,690	7,995,738,495	7,995,738,495	14,231,751,627

외화표시현금의환율변동효과	(966,322,057)	5,458,913	(5,042,780)	316,716,004

기말의현금	24,693,648,887	4,824,178,322	6,485,076,690	7,995,738,495