와이지엔터테인먼트 사업보고서 (2016.12)
2. 연결재무제표

연결 재무상태표
제 19 기 2016.12.31 현재
제 18 기 2015.12.31 현재
제 17 기 2014.12.31 현재
(단위 : 원)

제 19 기	제 18 기	제 17 기

자산

Ⅰ.유동자산	276,372,012,046	245,855,822,402	252,052,976,564

(1)현금및현금성자산	62,372,396,063	34,454,001,195	142,097,762,372

(2)단기금융자산	88,032,570,683	87,112,386,374	77,293,705,439

(3)당기손익인식금융자산	46,092,026,701	59,636,434,060

(4)매출채권	27,614,867,579	21,956,352,331	9,455,113,486

(5)대행미수금	511,830,000	2,785,302,759

(6)기타유동금융자산	5,914,291,264	9,872,489,497	3,145,085,624

(7)선급금	8,165,100,500	6,587,183,045	1,258,132,790

(8)재고자산	16,384,020,934	15,047,684,632	10,576,391,852

(9)기타유동자산	21,284,908,322	11,189,291,268	5,441,482,242

Ⅱ.비유동자산	210,463,553,011	129,500,310,823	88,409,091,225

(1)장기금융자산	81,438,502,841	19,708,322,675	18,506,621,168

(2)기타비유동금융자산	16,054,238,742	9,526,007,350	6,432,198,336

(3)관계회사투자주식	13,542,346,565	14,218,052,030	11,993,411,427

(4)유형자산	61,361,869,681	46,914,737,872	28,145,457,650

(5)무형자산	33,201,521,932	35,867,046,101	20,885,739,951

(6)기타비유동자산	4,744,100	87,852,891	135,780,841

(7)이연법인세자산	4,860,329,150	3,178,291,904	2,309,881,852

자산총계	486,835,565,057	375,356,133,225	340,462,067,789

부채

Ⅰ.유동부채	68,281,132,618	42,204,219,859	32,407,512,314

(1)매입채무및기타금융부채	33,704,194,049	21,752,516,986	17,124,270,080

(2)선수금	4,839,106,166	1,337,774,504	838,517,177

(3)선수수익	19,067,154,137	7,569,508,984	6,904,758,167

(4)당기법인세부채	2,474,159,371	4,645,312,780	3,405,178,830

(5)기타유동부채	8,196,518,895	6,899,106,605	4,134,788,060

Ⅱ.비유동부채	68,183,964,566	63,875,669,429	61,881,489,408

(1)장기차입부채	66,669,509,633	62,880,957,327	60,497,522,400

(2)기타비유동부채	242,016,165	52,237,449	131,549,694

(3)이연법인세부채	1,012,438,768	802,474,653	1,252,417,314

(4)기타비유동비금융부채	260,000,000	140,000,000

부채총계	136,465,097,184	106,079,889,288	94,289,001,722

자본

Ⅰ.자본금	8,422,481,500	7,685,794,000	7,685,794,000

Ⅱ.자본잉여금	159,971,725,648	96,934,808,299	96,109,026,915

Ⅲ.자본조정	(575,081,318)	2,446,967,609	1,207,552,231

Ⅳ.기타포괄손익누계액	3,181,479,437	(266,964,976)	(819,820,487)

Ⅴ.이익잉여금(결손금)	109,872,312,664	96,886,532,758	73,081,209,820

Ⅵ.비지배지분	69,497,549,942	65,589,106,247	68,909,303,588

자본총계	350,370,467,873	269,276,243,937	246,173,066,067

자본과부채총계	486,835,565,057	375,356,133,225	340,462,067,789

연결 포괄손익계산서
제 19 기 2016.01.01 부터 2016.12.31 까지
제 18 기 2015.01.01 부터 2015.12.31 까지
제 17 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 19 기	제 18 기	제 17 기

Ⅰ.수익(매출액)	321,839,059,110	193,112,056,418	156,315,908,861

Ⅱ.매출원가	226,832,916,496	126,834,930,556	102,701,730,558

Ⅲ.매출총이익	95,006,142,614	66,277,125,862	53,614,178,303

Ⅳ.판매비와관리비	63,087,123,985	44,465,426,949	31,709,022,292

Ⅴ.영업이익(손실)	31,919,018,629	21,811,698,913	21,905,156,011

Ⅵ.영업외손익	1,048,617,468	11,392,652,505	5,464,837,134

(1)금융수익	11,532,159,043	17,650,391,818	10,793,434,079

(2)금융비용	(8,380,443,925)	(3,958,138,877)	(1,928,966,125)

(3)기타수익	1,510,230,779	2,103,803,674	981,629,132

(4)기타비용	(3,613,328,429)	(4,403,404,110)	(4,381,259,952)

Ⅶ.법인세비용차감전순이익(손실)	32,967,636,097	33,204,351,418	27,369,993,145

Ⅷ.법인세비용	18,868,223,174	9,226,801,539	9,093,340,219

Ⅸ.당기순이익(손실)	14,099,412,923	23,977,549,879	18,275,883,100

Ⅹ.기타포괄손익	4,479,566,640	791,052,724	(1,100,655,935)

(1)후속적으로당기손익으로재분류될수있는 항목	4,479,566,640	791,052,724	(1,100,655,935)

1.지분법자본변동	61,885,586	(96,796,844)	353,300,617

2.매도가능금융자산평가손익	4,237,007,419	(395,197,469)	(764,040,204)

3.해외사업장환산외환차이	180,673,635	1,283,047,037	(689,916,348)

XI.총포괄손익	18,578,979,563	24,768,602,603	17,175,227,165

XⅡ.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	18,725,868,806	27,905,386,438	19,258,977,535

(2)비지배지분에 귀속되는 당기순이익(손실)	(4,626,455,883)	(3,927,836,559)	(982,324,609)

XⅢ.포괄손익의 귀속

(1)포괄손익, 지배기업의 소유주에게 귀속되는 지분	22,174,313,219	28,458,241,949	18,186,981,048

(2)포괄손익, 비지배지분	(3,595,333,656)	(3,689,639,346)	(1,011,753,883)

XIV.주당이익

(1)기본주당이익(손실)	1,198	1,855	1,328

(2)희석주당이익(손실)	1,165	1,765	1,315

연결 자본변동표
제 19 기 2016.01.01 부터 2016.12.31 까지
제 18 기 2015.01.01 부터 2015.12.31 까지
제 17 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	자본조정	기타포괄손익누계액	이익잉여금	비지배지분	자본 합계

2014.01.01 (Ⅰ.기초자본)	5,361,198,000	47,667,167,608	192,394,189	252,176,000	56,942,835,885	1,875,378,048	112,291,149,730

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	19,258,977,535	(983,094,435)	18,275,883,100

2.매도가능금융자산평가손익	(764,040,204)	(764,040,204)

3.해외사업장환산외환차이	(661,256,900)	(28,659,448)	(689,916,348)

4.지분법자본변동차이	353,300,617	353,300,617

5.총포괄손익	(1,071,996,487)	19,258,977,535	(1,011,753,883)	17,175,227,165

(2)배당금지급	(3,120,603,600)	(3,120,603,600)

(3)주식보상비용	1,719,037,621	1,719,037,621

(4)자기주식매입	(468,067,741)	(468,067,741)

(5)주식선택권	16,794,000	299,741,904	(233,849,368)	82,686,536

(6)유상증자	575,000,000	49,889,130,920	50,464,130,920

(7)무상증자	1,732,802,000	(1,741,327,100)	(8,525,100)

(8)액면분할	(5,686,417)	(8,693,583)	(14,380,000)

(9)지배력을 상실하지 않는 종속기업에 대한 소유지분의 변동에 따른 증가(감소)	(1,962,470)	12,980,630	11,018,160

(10)연결범위변동	68,041,392,376	68,041,392,376

2014.12.31 (Ⅲ.기말자본)	7,685,794,000	96,109,026,915	1,207,552,231	(819,820,487)	73,081,209,820	68,909,303,588	246,173,066,067

2015.01.01 (Ⅰ.기초자본)	7,685,794,000	96,109,026,915	1,207,552,231	(819,820,487)	73,081,209,820	68,909,303,588	246,173,066,067

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	27,905,386,438	(3,927,836,559)	23,977,549,879

2.매도가능금융자산평가손익	(337,904,635)	(57,292,834)	(395,197,469)

3.해외사업장환산외환차이	931,948,785	351,098,252	1,283,047,037

4.지분법자본변동차이	(41,188,639)	(55,608,205)	(96,796,844)

5.총포괄손익	552,855,511	27,905,386,438	(3,689,639,346)	24,768,602,603

(2)배당금지급	(4,100,063,500)	(4,100,063,500)

(3)주식보상비용	2,370,489,339	59,655,130	2,430,144,469

(4)자기주식매입

(5)주식선택권

(6)유상증자

(7)무상증자

(8)액면분할

(9)지배력을 상실하지 않는 종속기업에 대한 소유지분의 변동에 따른 증가(감소)	825,781,384	(850,555,642)	3,671,020,113	3,646,245,855

(10)연결범위변동	(280,518,319)	(3,361,233,238)	(3,641,751,557)

2015.12.31 (Ⅲ.기말자본)	7,685,794,000	96,934,808,299	2,446,967,609	(266,964,976)	96,886,532,758	65,589,106,247	269,276,243,937

2016.01.01 (Ⅰ.기초자본)	7,685,794,000	96,934,808,299	2,446,967,609	(266,964,976)	96,886,532,758	65,589,106,247	269,276,243,937

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	18,725,868,806	(4,626,455,883)	14,099,412,923

2.매도가능금융자산평가손익	3,030,727,090	1,206,280,329	4,237,007,419

3.해외사업장환산외환차이	423,662,595	(242,988,960)	180,673,635

4.지분법자본변동차이	(5,945,272)	67,830,858	61,885,586

5.총포괄손익	3,448,444,413	18,725,868,806	(3,595,333,656)	18,578,979,563

(2)배당금지급	(5,740,088,900)	(5,740,088,900)

(3)주식보상비용	1,488,551,096	19,561,265	1,508,112,361

(4)자기주식매입	(4,939,397,150)	(4,939,397,150)

(5)주식선택권

(6)유상증자	736,687,500	62,850,789,290	63,587,476,790

(7)무상증자

(8)액면분할

(9)지배력을 상실하지 않는 종속기업에 대한 소유지분의 변동에 따른 증가(감소)	186,128,059	428,797,127	7,484,216,086	8,099,141,272

(10)연결범위변동

2016.12.31 (Ⅲ.기말자본)	8,422,481,500	159,971,725,648	(575,081,318)	3,181,479,437	109,872,312,664	69,497,549,942	350,370,467,873

연결 현금흐름표
제 19 기 2016.01.01 부터 2016.12.31 까지
제 18 기 2015.01.01 부터 2015.12.31 까지
제 17 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 19 기	제 18 기	제 17 기

Ⅰ.영업활동현금흐름	32,448,157,701	5,737,846,973	34,499,363,713

(1)영업에서창출된현금	51,457,353,790	11,482,951,824	41,984,996,063

1.당기순이익	14,099,412,923	23,977,549,879	18,275,883,100

2.비현금항목의조정	31,763,311,040	6,744,819,937	10,617,677,652

3.영업활동자산부채의증감	5,594,629,827	(19,239,417,992)	13,091,435,311

(2)이자수취	4,982,015,428	5,291,157,775	1,946,725,072

(3)이자지급	(1,483,045)

(4)법인세납부(환급)	(23,991,211,517)	(11,034,779,581)	(8,611,927,764)

(5)중단영업으로인한현금유입액	(820,429,658)

Ⅱ.투자활동현금흐름	(67,755,625,799)	(114,837,223,466)	(20,813,804,692)

(1)투자활동으로인한현금유입액	369,692,052,673	438,766,314,104	319,027,435,965

1.단기금융상품의감소	338,627,939,496	408,395,427,666	258,695,621,902

2.당기손익인식금융자산의처분	20,694,488,231	10,065,718,551

3.단기대여금의감소	3,930,000,000

4.매도가능금융자산의처분	1,174,457,796	15,641,759,443	11,928,248,540

5.관계기업투자주식의처분	3,741,065,017	1,019,121,346

6.유형자산의처분	851,155,799	392,005,026	90,771,376

7.보증금의감소	672,724,000	86,339,000	777,228,762

8.무형자산의처분	222,334	451,153,253

9.매각예정자산처분	11,750,000,000

10.국고보조금의수령	14,181,818

11.사업결합으로인한현금유출액	35,760,365,407

12.종속기업주식일부처분	11,018,160

13.연결범위변동으로 인한 현금유입액	2,714,789,819

(2)투자활동으로인한현금유출액	(437,447,678,472)	(553,603,537,570)	(339,161,915,068)

1.단기금융상품증가	(339,709,937,271)	(413,006,132,224)	(303,391,675,234)

2.대여금의증가	(169,886,000)	(7,608,535,870)	(150,000,000)

3.당기손익인식금융자산의취득	(9,235,224,597)	(66,054,929,108)

4.장기보험자산의증가	(1,287,157)	(14,448,444)	(24,240,528)

5.매도가능금융자산의취득	(56,972,004,350)	(15,630,415,250)	(5,933,605,200)

6.유형자산의의취득	(18,386,215,602)	(22,096,827,422)	(16,861,833,818)

7.무형자산의취득	(2,005,967,886)	(15,770,595,919)	(2,977,540,527)

8.연결범위변동으로인한현금유출액	(233,400,000)	(706,017,625)

9.보증금의증가	(7,200,779,489)	(3,544,022,632)	(44,131,315)

10.관계기업투자주식의취득	(3,532,976,120)	(5,800,000,000)	(4,249,924,630)

11.사업결합으로인한현금유출액	(4,077,630,701)	(4,822,946,191)

(3)중단영업으로인한순현금흐름	(679,325,589)

Ⅲ.재무활동현금흐름	63,307,131,372	1,465,343,562	105,170,864,905

(1)재무활동으로인한현금유입액	73,986,617,422	7,315,201,393	110,752,925,797

1.유상증자	63,587,476,790	5,323,717,744	50,464,130,920

2.주식선택권행사	82,686,536

3.장기차입금차입	2,299,999,360	1,001,483,649	60,206,108,341

4.종속기업지분변동	8,099,141,272

5.종속기업주식일부처분	990,000,000

(2)재무활동으로인한현금유출액	(10,679,486,050)	(5,849,857,831)	(6,282,060,892)

1.주식의발행	(22,905,100)

2.자기주식의취득	(4,939,397,150)	(468,067,741)

3.배당금의지급	(5,740,088,900)	(4,100,063,500)	(3,120,603,600)

4.매각예정부채처분	(2,320,484,451)

5.단기차입금상환	(350,000,000)

6.종속기업주식추가취득	(1,749,794,331)

(3)중단영업으로인한순현금흐름	700,000,000

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	27,999,663,274	(107,634,032,931)	118,856,423,926

Ⅴ.현금및현금성자산에 대한 환율변동효과	(81,268,406)	(9,728,246)	760,462,656

Ⅵ.현금및현금성자산의순증가(감소)	27,918,394,868	(107,643,761,177)	119,616,886,582

Ⅶ.기초현금및현금성자산	34,454,001,195	142,097,762,372	22,480,875,790

Ⅷ.기말현금및현금성자산	62,372,396,063	34,454,001,195	142,097,762,372