KPX홀딩스 분기보고서 (2016.09)
2. 연결재무제표

당사는 분기검토대상법인이 아니며 제11기3분기 및 제10기3분기 요약연결재무제표는 외부감사인의 감사 또는 검토를 받지 아니하였습니다.

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	563,385,893,777	485,948,241,035	489,660,131,687

현금및현금성자산	81,035,127,740	44,174,923,843	62,042,788,806

단기금융상품	58,383,903,071	59,275,636,942	53,686,039,872

단기당기손익인식금융자산	17,535,112,920	9,089,989,209	7,920,686,069

단기매도가능금융자산	145,497,832,792	109,142,847,709	100,915,044,140

매출채권	148,406,494,536	145,129,109,642	151,585,207,112

단기대여금	82,355,000	82,155,000	138,926,000

미수금	946,418,119	1,577,478,920	985,154,841

미수수익	339,971,430	332,584,991	449,129,290

선급금	346,256,044	2,291,184,665	137,588,081

선급비용	1,675,904,683	627,596,990	392,495,717

당기법인세자산	57,619,730	1,587,343	26,410,120

보증금	149,840,390	142,340,390

부가세대급금	4,802,056,094	2,969,134,202	7,498,495,698

단기파생상품자산	11,578,931	14,331,596

재고자산	104,115,422,297	111,097,339,593	103,882,165,941

비유동자산	632,700,070,363	685,214,595,902	664,368,648,160

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

장기당기손익인식금융자산	38,277,222,000	54,783,084,982	67,208,127,175

장기매도가능금융자산	31,198,910,833	68,063,563,783	56,972,786,845

장기대여금	515,743,000	456,625,000	471,272,000

유형자산	362,768,564,080	364,367,385,723	332,687,366,027

투자부동산	53,631,242,145	53,885,987,487	54,441,897,865

무형자산	19,165,246,075	18,483,346,875	24,121,811,080

관계기업투자	123,253,972,454	119,816,318,242	121,874,351,627

보증금	2,224,174,034	3,442,724,594	2,584,349,784

장기선급비용	1,141,729,618	1,366,336,488	1,484,081,825

이연법인세자산	172,212,124	198,168,728	719,603,932

자산총계	1,196,085,964,140	1,171,162,836,937	1,154,028,779,847

부채

유동부채	224,289,344,511	255,669,878,736	215,162,311,152

매입채무	55,949,809,463	66,077,861,428	79,703,104,238

단기차입금	136,056,316,805	108,351,064,226	95,019,931,530

미지급금	21,048,427,122	17,320,238,084	11,044,738,440

선수금	70,112,896	163,578,716	365,965,294

예수금	840,788,699	2,385,711,398	8,784,438,488

미지급비용	3,760,995,265	2,226,029,925	4,227,439,322

당기법인세부채	5,717,464,381	8,283,973,847	14,370,544,179

미지급배당금	4,787,383	4,685,963	4,575,363

선수수익	40,062,500	12,963,971	239,894,298

유동성장기부채	47,570,000,000	1,400,000,000

임대보증금	276,489,916	3,252,649,330	1,680,000

단기파생상품부채	37,086,681	21,121,848

배출부채	487,003,400

비유동부채	46,953,663,056	16,918,387,013	80,071,222,462

장기차입금	24,700,000,000	47,830,000,000

장기미지급금	7,101,377	4,930,821	8,712,272

순확정급여부채	7,379,590,135	4,688,651,817	5,810,695,753

장기임대보증금	4,630,462,354	1,620,067,310	11,243,260,899

이연법인세부채	9,773,650,251	10,151,016,496	14,562,619,375

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

장기종업원급여채무	347,967,186	333,023,816	241,209,869

이연정부보조금	45,795,093	51,600,093	59,340,093

부채총계	271,243,007,567	272,588,265,749	295,233,533,614

자본

지배기업소유주지분	571,638,315,002	556,970,490,075	537,757,635,884

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

기타불입자본	210,451,951,753	210,907,727,859	211,341,883,359

기타자본항목	6,529,588,414	7,564,677,429	13,732,651,617

이익잉여금	333,533,544,835	317,374,854,787	291,559,870,908

비지배지분	353,204,641,571	341,604,081,113	321,037,610,349

자본총계	924,842,956,573	898,574,571,188	858,795,246,233

자본과부채총계	1,196,085,964,140	1,171,162,836,937	1,154,028,779,847

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

매출액	237,078,285,896	684,893,290,936	259,627,656,904	780,166,004,688	1,013,970,585,467	1,106,720,002,308

매출원가	210,795,610,720	599,747,783,728	230,919,948,875	694,444,817,296	900,790,705,265	992,174,144,685

매출총이익	26,282,675,176	85,145,507,208	28,707,708,029	85,721,187,392	113,179,880,202	114,545,857,623

판매비와관리비	12,998,434,322	38,838,897,539	13,273,280,835	40,127,350,182	51,647,537,851	53,348,383,022

영업이익(손실)	13,284,240,854	46,306,609,669	15,434,427,194	45,593,837,210	61,532,342,351	61,197,474,601

금융수익	7,102,763,973	17,119,288,353	8,243,108,197	25,025,178,180	49,966,272,680	25,617,265,704

금융원가	5,486,440,019	15,281,912,548	8,540,919,741	15,230,220,175	19,563,418,710	13,467,927,910

지분법이익	1,110,001,451	6,579,325,404	298,406,204	4,699,109,965	3,565,668,238	6,391,560,027

기타영업외수익	490,938,850	1,077,434,532	208,783,154	710,653,472	936,567,346	451,462,532

기타영업외비용	49,436,439	86,107,590	49,044,152	2,152,854,072	22,430,343,672	1,119,107,347

법인세비용차감전순이익(손실)	16,452,068,670	55,714,637,820	15,594,760,856	58,645,704,580	74,007,088,233	79,070,727,607

법인세비용	4,496,077,706	11,206,301,502	3,381,907,166	9,342,111,446	12,478,744,200	19,601,120,484

계속영업이익(손실)	11,955,990,964	44,508,336,318	12,212,853,690	49,303,593,134	61,528,344,033	59,469,607,123

중단영업이익(손실)	(21,373,340,365)

당기순이익(손실)	11,955,990,964	44,508,336,318	12,212,853,690	49,303,593,134	61,528,344,033	38,096,266,758

법인세비용차감후포괄손익	274,236,501	(3,062,284,444)	(5,431,832,119)	(2,717,256,326)	(7,621,121,243)	4,343,493,057

당기손익으로 재분류되지 않는 세후기타포괄손익	(427,486,881)	(1,282,460,643)	824,052,845	(1,986,160,556)

확정급여제도의 재측정요소	(427,486,881)	(1,282,460,643)	824,052,845	(1,986,160,556)

당기손익으로 재분류되는 세후기타포괄손익	274,236,501	(3,062,284,444)	(5,004,345,238)	(1,434,795,683)	(8,445,174,088)	6,329,653,613

매도가능금융자산평가손익	2,884,338,728	1,258,977,078	(6,140,929,492)	(3,325,526,064)	(7,312,608,221)	5,546,148,071

지분법자본변동	167,254,363	81,521,928	(338,078,479)	(481,243,914)	(1,824,938,304)	91,832,793

해외사업환산손익	(2,777,356,590)	(4,402,783,450)	1,474,662,733	2,371,974,295	692,372,437	691,672,749

총포괄손익	12,230,227,465	41,446,051,874	6,781,021,571	46,586,336,808	53,907,222,790	42,439,759,815

당기순이익(손실)의 귀속

지배기업소유주지분	6,255,440,426	24,739,071,648	6,191,727,094	26,829,402,945	34,010,186,672	27,430,033,363

비지배지분	5,700,550,538	19,769,264,670	6,021,126,596	22,474,190,189	27,518,157,361	10,666,233,395

포괄손익의 귀속

지배기업소유주지분	7,225,811,306	23,703,982,633	1,172,351,496	23,750,459,362	28,227,391,291	32,032,947,509

비지배지분	5,004,416,159	17,742,069,241	5,608,670,075	22,835,877,446	25,679,831,499	10,406,812,306

주당이익

계속영업과중단영업이익(손실)	1,531	6,055	1,515	6,566	8,324	6,713

계속영업이익(손실)	1,531	6,055	1,515	6,566	8,324	6,651

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

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

당기순이익(손실)	26,829,402,945	26,829,402,945	22,474,190,189	49,303,593,134

확정급여제도의 재측정요소	(562,405,362)	(562,405,362)	(720,055,281)	(1,282,460,643)

매도가능금융자산평가손익	(2,929,542,052)	(2,929,542,052)	(395,984,012)	(3,325,526,064)

지분법자본변동	(481,243,914)	(481,243,914)	(481,243,914)

해외사업환산손익	894,247,745	894,247,745	1,477,726,550	2,371,974,295

종속기업지분의추가취득(처분)	(329,837,510)	(329,837,510)	1,680,345,052	1,350,507,542

연결범위의 변동

2015.09.30 (기말자본)	21,123,230,000	211,012,045,849	11,216,113,396	309,246,486,891	552,597,876,136	338,443,708,117	891,041,584,253

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	(8,580,381,600)	(8,580,381,600)	(7,705,309,735)	(16,285,691,335)

당기순이익(손실)	24,739,071,648	24,739,071,648	19,769,264,670	44,508,336,318

확정급여제도의 재측정요소

매도가능금융자산평가손익	480,065,077	480,065,077	778,912,001	1,258,977,078

지분법자본변동	81,521,928	81,521,928	81,521,928

해외사업환산손익	(1,596,676,020)	(1,596,676,020)	(2,806,107,430)	(4,402,783,450)

종속기업지분의추가취득(처분)	(455,776,106)	(455,776,106)	1,563,800,952	1,108,024,846

연결범위의 변동

2016.09.30 (기말자본)	21,123,230,000	210,451,951,753	6,529,588,414	333,533,544,835	571,638,315,002	353,204,641,571	924,842,956,573

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	69,107,602,041	59,634,407,870	60,715,584,300	92,991,321,891

영업으로부터창출된현금	78,239,585,819	70,652,292,113	72,084,849,891	96,172,401,908

당기순이익	44,508,336,318	49,303,593,134	61,528,344,033	38,096,266,758

비현금흐름조정	32,150,316,140	24,940,821,891	39,905,765,406	22,239,680,178

영업활동으로인한자산ㆍ부채의변동	1,580,933,361	(3,592,122,912)	(29,349,259,548)	35,836,454,972

이자수취	5,098,883,676	8,117,491,986	10,092,876,323	8,798,466,727

이자지급	(3,496,028,342)	(3,543,933,038)	(4,708,243,267)	(4,718,010,375)

배당금수취	3,305,332,169	3,849,379,649	3,908,064,166	3,409,357,744

법인세납부(환급)	(14,040,171,281)	(19,440,822,840)	(20,661,962,813)	(10,670,894,113)

투자활동현금흐름	(22,252,432,298)	(69,791,453,554)	(76,032,012,651)	(124,972,368,335)

투자활동으로 인한 현금유입	208,489,650,521	271,155,943,513	334,761,574,450	388,632,062,608

장·단기금융상품의감소	100,130,423,329	100,855,687,062	120,353,399,690	203,152,927,703

당기손익인식금융자산의감소	32,989,438,515	77,403,270,112	99,198,869,156	72,552,401,718

매도가능금융자산의감소	73,433,813,334	90,953,179,467	113,053,196,578	110,234,448,787

대여금의감소	90,682,000	109,615,000	167,418,000	195,640,000

유형자산의처분	1,327,294,640	1,019,420,242	1,776,031,202	335,633,458

무형자산의처분	309,974,677	814,771,630	2,161,010,942

통화선도의정산	208,024,026	212,659,824

투자활동으로 인한 현금유출	(230,742,082,819)	(340,947,397,067)	(410,793,587,101)	(513,604,430,943)

장·단기금융상품의증가	99,532,571,667	94,953,602,733	123,391,076,880	205,437,221,473

당기손익인식금융자산의증가	21,000,000,000	64,489,320,000	83,702,165,430	86,000,000,000

매도가능금융자산의증가	71,749,043,364	125,260,540,868	136,669,187,580	89,891,399,760

대여금의증가	150,000,000	90,000,000	96,000,000	814,371,925

보증금의증가	620,171,925

투자부동산의취득	160,980,493

유형자산의취득	36,390,202,696	53,317,801,551	65,361,929,550	122,613,358,967

무형자산의취득	1,639,735,411	2,836,131,915	1,290,671,261	4,115,098,990

통화선도의정산	119,549,188	282,556,400

종속기업및관계기업투자주식의처분	4,112,807,903

재무활동현금흐름	(9,014,867,846)	(1,378,638,439)	(2,760,500,539)	45,717,594,856

재무활동으로인한현금유입	288,616,530,983	250,570,352,300	340,794,820,133	356,153,426,520

단기차입금의차입	280,832,681,195	235,725,381,582	339,047,172,470	339,935,660,889

장기차입금의차입	6,561,451,000	11,930,000,000

유동성장기차입금의증가	13,330,000,000

종속기업지분의일부처분	1,222,398,788	1,514,970,718	1,747,647,663	4,287,765,631

재무활동으로인한현금유출	(297,631,398,829)	(251,948,990,739)	(343,555,320,672)	(310,435,831,664)

단기차입금의상환	264,972,685,908	221,534,220,559	326,210,550,492	293,707,085,595

장기차입금의상환	13,330,000,000	260,000,000

유동성장기차입금의감소	16,130,000,000	1,400,000,000	1,400,000,000	1,775,570,000

배당금의지급	16,528,712,921	15,684,770,180	15,684,770,180	14,953,176,069

현금및현금성자산에 대한 환율변동효과	(980,098,000)	631,119,609	209,063,927	162,812,589

현금및현금성자산의순증가(감소)	36,860,203,897	(10,904,564,514)	(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	81,035,127,740	51,138,224,292	44,174,923,843	62,042,788,806