KPX홀딩스 반기보고서 (2016.06)
2. 연결재무제표

연결 재무상태표
제 11 기 반기말 2016.06.30 현재
제 10 기말 2015.12.31 현재
제 9 기말 2014.12.31 현재
(단위 : 원)

제 11 기 반기말	제 10 기말	제 9 기말

자산

유동자산	543,108,438,418	485,948,241,035	489,660,131,687

현금및현금성자산	56,278,328,048	44,174,923,843	62,042,788,806

단기금융상품	58,166,718,984	59,275,636,942	53,686,039,872

단기당기손익인식금융자산	12,287,311,690	9,089,989,209	7,920,686,069

단기매도가능금융자산	148,325,353,894	109,142,847,709	100,915,044,140

매출채권	157,714,780,327	145,129,109,642	151,585,207,112

단기대여금	58,300,500	82,155,000	138,926,000

미수금	1,372,589,306	1,577,478,920	985,154,841

미수수익	413,133,555	332,584,991	449,129,290

선급금	2,188,010,885	2,291,184,665	137,588,081

선급비용	1,171,284,599	627,596,990	392,495,717

당기법인세자산	23,185,850	1,587,343	26,410,120

보증금	149,840,390	142,340,390

부가세대급금	1,605,805,182	2,969,134,202	7,498,495,698

단기파생상품자산	65,630,766	14,331,596

재고자산	103,288,164,442	111,097,339,593	103,882,165,941

비유동자산	648,267,630,428	685,214,595,902	664,368,648,160

장기금융상품	351,054,000	351,054,000	1,803,000,000

장기당기손익인식금융자산	55,396,423,710	54,783,084,982	67,208,127,175

장기매도가능금융자산	32,617,391,280	68,063,563,783	56,972,786,845

장기대여금	471,984,500	456,625,000	471,272,000

유형자산	359,666,859,923	364,367,385,723	332,687,366,027

투자부동산	53,610,965,645	53,885,987,487	54,441,897,865

무형자산	18,431,010,700	18,483,346,875	24,121,811,080

관계기업투자	122,897,628,960	119,816,318,242	121,874,351,627

보증금	3,316,948,754	3,442,724,594	2,584,349,784

장기선급비용	1,251,435,693	1,366,336,488	1,484,081,825

이연법인세자산	255,927,263	198,168,728	719,603,932

자산총계	1,191,376,068,846	1,171,162,836,937	1,154,028,779,847

부채

유동부채	228,079,707,586	255,669,878,736	215,162,311,152

매입채무	53,812,380,923	66,077,861,428	79,703,104,238

단기차입금	135,512,020,697	108,351,064,226	95,019,931,530

미지급금	20,149,370,736	17,320,238,084	11,044,738,440

선수금	2,688,583,702	163,578,716	365,965,294

예수금	2,388,729,534	2,385,711,398	8,784,438,488

미지급비용	4,270,285,251	2,226,029,925	4,227,439,322

당기법인세부채	7,356,230,491	8,283,973,847	14,370,544,179

미지급배당금	4,755,783	4,685,963	4,575,363

선수수익	129,857,751	12,963,971	239,894,298

유동성장기부채	1,260,000,000	47,570,000,000	1,400,000,000

임대보증금	151,320,000	3,252,649,330	1,680,000

단기파생상품부채	48,614,693	21,121,848

배출부채	307,558,025

비유동부채	45,921,573,517	16,918,387,013	80,071,222,462

장기차입금	24,700,000,000	47,830,000,000

장기미지급금	8,851,577	4,930,821	8,712,272

순확정급여부채	6,340,550,015	4,688,651,817	5,810,695,753

장기임대보증금	4,516,675,150	1,620,067,310	11,243,260,899

이연법인세부채	9,897,817,293	10,151,016,496	14,562,619,375

장기선수수익	69,096,660	69,096,660	315,384,201

장기종업원급여채무	340,852,729	333,023,816	241,209,869

이연정부보조금	47,730,093	51,600,093	59,340,093

부채총계	274,001,281,103	272,588,265,749	295,233,533,614

자본

지배기업소유주지분	567,061,477,029	556,970,490,075	537,757,635,884

자본금	21,123,230,000	21,123,230,000	21,123,230,000

기타불입자본	210,649,387,486	210,907,727,859	211,341,883,359

기타자본항목	5,559,217,534	7,564,677,429	13,732,651,617

이익잉여금	329,729,642,009	317,374,854,787	291,559,870,908

비지배지분	350,313,310,714	341,604,081,113	321,037,610,349

자본총계	917,374,787,743	898,574,571,188	858,795,246,233

자본과부채총계	1,191,376,068,846	1,171,162,836,937	1,154,028,779,847

연결 포괄손익계산서
제 11 기 반기 2016.01.01 부터 2016.06.30 까지
제 10 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 10 기 반기	제 10 기	제 9 기

3개월	누적	3개월	누적

매출액	241,018,038,164	447,815,005,040	264,444,450,429	520,538,347,784	1,013,970,585,467	1,106,720,002,308

매출원가	210,283,302,349	388,952,173,008	235,588,505,932	463,524,868,421	900,790,705,265	992,174,144,685

매출총이익	30,734,735,815	58,862,832,032	28,855,944,497	57,013,479,363	113,179,880,202	114,545,857,623

판매비와관리비	13,205,158,542	25,840,463,217	12,989,198,730	26,854,069,347	51,647,537,851	53,348,383,022

영업이익(손실)	17,529,577,273	33,022,368,815	15,866,745,767	30,159,410,016	61,532,342,351	61,197,474,601

금융수익	4,696,111,864	10,016,524,380	10,274,843,572	18,030,973,936	49,966,272,680	25,617,265,704

금융원가	4,395,837,099	9,795,472,529	4,041,188,665	7,938,204,387	19,563,418,710	13,467,927,910

지분법이익	4,572,420,162	5,469,323,953	2,908,391,230	4,400,703,761	3,565,668,238	6,391,560,027

기타영업외수익	474,664,564	586,495,682	353,088,711	501,870,318	936,567,346	451,462,532

기타영업외비용	17,463,973	36,671,151	889,612,303	2,103,809,920	22,430,343,672	1,119,107,347

법인세비용차감전순이익(손실)	22,859,472,791	39,262,569,150	24,472,268,312	43,050,943,724	74,007,088,233	79,070,727,607

법인세비용	3,317,231,487	6,710,223,796	2,126,767,086	5,960,204,280	12,478,744,200	19,601,120,484

계속영업이익(손실)	19,542,241,304	32,552,345,354	22,345,501,226	37,090,739,444	61,528,344,033	59,469,607,123

중단영업이익(손실)	(21,373,340,365)

당기순이익(손실)	19,542,241,304	32,552,345,354	22,345,501,226	37,090,739,444	61,528,344,033	38,096,266,758

법인세비용차감후포괄손익	(1,731,188,750)	(3,336,520,945)	(916,878,494)	2,714,575,793	(7,621,121,243)	4,343,493,057

당기손익으로 재분류되지 않는 세후기타포괄손익	(427,486,881)	(854,973,762)	824,052,845	(1,986,160,556)

확정급여제도의 재측정요소	(427,486,881)	(854,973,762)	824,052,845	(1,986,160,556)

당기손익으로 재분류되는 세후기타포괄손익	(1,731,188,750)	(3,336,520,945)	(489,391,613)	3,569,549,555	(8,445,174,088)	6,329,653,613

매도가능금융자산평가손익	(650,964,894)	(1,625,361,650)	(372,524,883)	2,815,403,428	(7,312,608,221)	5,546,148,071

지분법자본변동	(218,564,587)	(85,732,435)	(676,474,281)	(143,165,435)	(1,824,938,304)	91,832,793

해외사업환산손익	(861,659,269)	(1,625,426,860)	559,607,551	897,311,562	692,372,437	691,672,749

총포괄손익	17,811,052,554	29,215,824,409	21,428,622,732	39,805,315,237	53,907,222,790	42,439,759,815

당기순이익(손실)의 귀속

지배기업소유주지분	11,787,592,884	18,483,631,222	12,449,579,190	20,637,675,851	34,010,186,672	27,430,033,363

비지배지분	7,754,648,420	14,068,714,132	9,895,922,036	16,453,063,593	27,518,157,361	10,666,233,395

포괄손익의 귀속

지배기업소유주지분	10,727,177,816	16,478,171,327	11,901,736,096	22,578,107,866	28,227,391,291	32,032,947,509

비지배지분	7,083,874,738	12,737,653,082	9,526,886,636	17,227,207,371	25,679,831,499	10,406,812,306

주당이익

계속영업과중단영업이익(손실)	2,885	4,524	3,047	5,051	8,324	6,713

계속영업이익(손실)	2,885	4,524	3,047	5,051	8,324	6,651

연결 자본변동표
제 11 기 반기 2016.01.01 부터 2016.06.30 까지
제 10 기 반기 2015.01.01 부터 2015.06.30 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

자본금	기타불입자본	기타자본항목	이익잉여금	지배기업의소유주귀속	비지배지분	자본 합계

2014.01.01 (기초자본)	21,123,230,000	213,620,885,798	8,515,439,268	273,324,517,348	516,584,072,414	342,680,866,545	859,264,938,959

배당금지급	(8,580,381,600)	(8,580,381,600)	(6,372,794,469)	(14,953,176,069)

당기순이익(손실)	27,430,033,363	27,430,033,363	10,666,233,395	38,096,266,758

확정급여제도의 재측정요소	(614,298,203)	(614,298,203)	(1,371,862,353)	(1,986,160,556)

매도가능금융자산평가손익	4,863,740,689	4,863,740,689	682,407,382	5,546,148,071

지분법자본변동	91,832,793	91,832,793	91,832,793

해외사업환산손익	261,638,867	261,638,867	430,033,882	691,672,749

종속기업지분의추가취득(처분)	(297,517,801)	(297,517,801)	4,051,795,301	3,754,277,500

연결범위의 변동	(1,981,484,638)	(1,981,484,638)	(29,729,069,334)	(31,710,553,972)

2014.12.31 (기말자본)	21,123,230,000	211,341,883,359	13,732,651,617	291,559,870,908	537,757,635,884	321,037,610,349	858,795,246,233

2015.01.01 (기초자본)	21,123,230,000	211,341,883,359	13,732,651,617	291,559,870,908	537,757,635,884	321,037,610,349	858,795,246,233

배당금지급	(8,580,381,600)	(8,580,381,600)	(7,110,124,730)	(15,690,506,330)

당기순이익(손실)	34,010,186,672	34,010,186,672	27,518,157,361	61,528,344,033

확정급여제도의 재측정요소	385,178,807	385,178,807	438,874,038	824,052,845

매도가능금융자산평가손익	(4,618,051,555)	(4,618,051,555)	(2,694,556,666)	(7,312,608,221)

지분법자본변동	(1,824,938,304)	(1,824,938,304)	(1,824,938,304)

해외사업환산손익	275,015,671	275,015,671	417,356,766	692,372,437

종속기업지분의추가취득(처분)	(434,155,500)	(434,155,500)	1,996,763,995	1,562,608,495

연결범위의 변동

2015.12.31 (기말자본)	21,123,230,000	210,907,727,859	7,564,677,429	317,374,854,787	556,970,490,075	341,604,081,113	898,574,571,188

2015.01.01 (기초자본)	21,123,230,000	211,341,883,359	13,732,651,617	291,559,870,908	537,757,635,884	321,037,610,349	858,795,246,233

배당금지급	(6,128,844,000)	(6,128,844,000)	(5,005,624,180)	(11,134,468,180)

당기순이익(손실)	20,637,675,851	20,637,675,851	16,453,063,593	37,090,739,444

확정급여제도의 재측정요소	(374,936,909)	(374,936,909)	(480,036,853)	(854,973,762)

매도가능금융자산평가손익	2,090,093,379	2,090,093,379	725,310,049	2,815,403,428

지분법자본변동	(143,165,435)	(143,165,435)	(143,165,435)

해외사업환산손익	368,440,980	368,440,980	528,870,582	897,311,562

종속기업지분의추가취득(처분)	(151,197,539)	(151,197,539)	1,029,006,436	877,808,897

연결범위의 변동

2015.06.30 (기말자본)	21,123,230,000	211,190,685,820	16,048,020,541	305,693,765,850	554,055,702,211	334,288,199,976	888,343,902,187

2016.01.01 (기초자본)	21,123,230,000	210,907,727,859	7,564,677,429	317,374,854,787	556,970,490,075	341,604,081,113	898,574,571,188

배당금지급	(6,128,844,000)	(6,128,844,000)	(5,043,507,520)	(11,172,351,520)

당기순이익(손실)	18,483,631,222	18,483,631,222	14,068,714,132	32,552,345,354

확정급여제도의 재측정요소

매도가능금융자산평가손익	(1,310,007,345)	(1,310,007,345)	(315,354,305)	(1,625,361,650)

지분법자본변동	(85,732,435)	(85,732,435)	(85,732,435)

해외사업환산손익	(609,720,115)	(609,720,115)	(1,015,706,745)	(1,625,426,860)

종속기업지분의추가취득(처분)	(258,340,373)	(258,340,373)	1,015,084,039	756,743,666

연결범위의 변동

2016.06.30 (기말자본)	21,123,230,000	210,649,387,486	5,559,217,534	329,729,642,009	567,061,477,029	350,313,310,714	917,374,787,743

연결 현금흐름표
제 11 기 반기 2016.01.01 부터 2016.06.30 까지
제 10 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 10 기 반기	제 10 기	제 9 기

영업활동현금흐름	49,587,372,711	22,078,929,441	60,715,584,300	92,991,321,891

영업으로부터창출된현금	53,415,555,079	28,854,369,382	72,084,849,891	96,172,401,908

당기순이익	32,552,345,354	37,090,739,444	61,528,344,033	38,096,266,758

비현금흐름조정	20,800,222,394	9,674,905,268	39,905,765,406	22,239,680,178

영업활동으로인한자산ㆍ부채의변동	62,987,331	(17,911,275,330)	(29,349,259,548)	35,836,454,972

이자수취	3,528,704,593	5,647,496,751	10,092,876,323	8,798,466,727

이자지급	(2,175,525,780)	(2,388,526,461)	(4,708,243,267)	(4,718,010,375)

배당금수취	2,384,419,849	2,928,467,329	3,908,064,166	3,409,357,744

법인세납부(환급)	(7,565,781,030)	(12,962,877,560)	(20,661,962,813)	(10,670,894,113)

투자활동현금흐름	(32,524,019,680)	(47,606,796,130)	(76,032,012,651)	(124,972,368,335)

투자활동으로 인한 현금유입	103,265,843,404	200,853,697,828	334,761,574,450	388,632,062,608

장·단기금융상품의감소	55,458,037,321	57,339,947,128	120,353,399,690	203,152,927,703

당기손익인식금융자산의감소	15,326,613,160	67,913,445,400	99,198,869,156	72,552,401,718

매도가능금융자산의감소	31,084,554,928	74,553,397,209	113,053,196,578	110,234,448,787

대여금의감소	68,495,000	72,399,000	167,418,000	195,640,000

유형자산의처분	1,177,853,521	974,509,091	1,776,031,202	335,633,458

무형자산의처분	2,161,010,942

통화선도의정산	150,289,474	212,659,824

투자활동으로 인한 현금유출	(135,789,863,084)	(248,460,493,958)	(410,793,587,101)	(513,604,430,943)

장·단기금융상품의증가	54,262,117,060	62,471,935,676	123,391,076,880	205,437,221,473

당기손익인식금융자산의증가	20,000,000,000	45,489,320,000	83,702,165,430	86,000,000,000

매도가능금융자산의증가	35,916,995,445	99,448,091,929	136,669,187,580	89,891,399,760

대여금의증가	60,000,000	90,000,000	96,000,000	814,371,925

보증금의증가	620,171,925

투자부동산의취득	2,128,620

유형자산의취득	21,686,163,388	38,462,620,411	65,361,929,550	122,613,358,967

무형자산의취득	3,748,075,294	2,498,525,942	1,290,671,261	4,115,098,990

통화선도의정산	114,383,277	282,556,400

종속기업및관계기업투자주식의처분	4,112,807,903

재무활동현금흐름	(4,425,694,213)	6,116,017,247	(2,760,500,539)	45,717,594,856

재무활동으로인한현금유입	217,697,782,376	169,411,108,536	340,794,820,133	356,153,426,520

단기차입금의차입	216,856,203,329	168,419,616,454	339,047,172,470	339,935,660,889

장기차입금의차입	11,930,000,000

종속기업지분의일부처분	841,579,047	991,492,082	1,747,647,663	4,287,765,631

재무활동으로인한현금유출	(222,123,476,589)	(163,295,091,289)	(343,555,320,672)	(310,435,831,664)

단기차입금의상환	189,341,194,889	150,760,623,109	326,210,550,492	293,707,085,595

장기차입금의상환	260,000,000

유동성장기차입금의감소	21,610,000,000	1,400,000,000	1,400,000,000	1,775,570,000

배당금의지급	11,172,281,700	11,134,468,180	15,684,770,180	14,953,176,069

현금및현금성자산에 대한 환율변동효과	(534,254,613)	179,234,028	209,063,927	162,812,589

현금및현금성자산의순증가(감소)	12,103,404,205	(19,232,615,414)	(17,867,864,963)	13,899,361,001

기초현금및현금성자산	44,174,923,843	62,042,788,806	62,042,788,806	48,143,427,805

기말현금및현금성자산	56,278,328,048	42,810,173,392	44,174,923,843	62,042,788,806