와이지엔터테인먼트 분기보고서 (2016.09)
2. 연결재무제표

연결 재무상태표
제 19 기 3분기말 2016.09.30 현재
제 18 기말 2015.12.31 현재
제 17 기말 2014.12.31 현재
(단위 : 원)

제 19 기 3분기말	제 18 기말	제 17 기말

자산

Ⅰ.유동자산	319,558,206,522	245,855,822,402	252,052,976,564

(1)현금및현금성자산	56,783,364,315	34,454,001,195	142,097,762,372

(2)단기금융자산	128,566,355,324	87,112,386,374	77,293,705,439

(3)당기손익인식금융자산	64,789,137,128	59,636,434,060

(4)매출채권	26,580,117,233	21,956,352,331	9,455,113,486

(5)대행미수금	2,785,302,759

(6)기타유동금융자산	5,466,852,571	9,872,489,497	3,145,085,624

(7)선급금	5,325,709,574	6,587,183,045	1,258,132,790

(8)재고자산	15,392,401,010	15,047,684,632	10,576,391,852

(9)기타유동자산	16,654,269,367	11,189,291,268	5,441,482,242

Ⅱ.비유동자산	172,162,931,272	129,500,310,823	88,409,091,225

(1)장기금융자산	51,533,791,455	19,708,322,675	18,506,621,168

(2)기타비유동금융자산	13,170,504,737	9,526,007,350	6,432,198,336

(3)관계회사투자주식	13,471,185,166	14,218,052,030	11,993,411,427

(4)유형자산	56,276,787,508	46,914,737,872	28,145,457,650

(5)무형자산	34,465,264,655	35,867,046,101	20,885,739,951

(6)기타비유동자산	13,458,948	87,852,891	135,780,841

(7)이연법인세자산	3,231,938,803	3,178,291,904	2,309,881,852

자산총계	491,721,137,794	375,356,133,225	340,462,067,789

부채

Ⅰ.유동부채	77,111,501,696	42,204,219,859	32,407,512,314

(1)매입채무 및 기타유동채무	45,139,262,685	21,752,516,986	17,124,270,080

(2)선수금	1,829,400,279	1,337,774,504	838,517,177

(3)선수수익	19,621,756,815	7,569,508,984	6,904,758,167

(4)당기법인세부채	2,084,358,143	4,645,312,780	3,405,178,830

(5)기타유동부채	8,436,723,774	6,899,106,605	4,134,788,060

Ⅱ.비유동부채	67,019,669,122	63,875,669,429	61,881,489,408

(1)장기차입부채	66,291,948,564	62,880,957,327	60,497,522,400

(2)충당부채	42,050,339	52,237,449	131,549,694

(3)이연법인세부채	445,670,219	802,474,653	1,252,417,314

(4)기타비유동금융부채	240,000,000	140,000,000

부채총계	144,131,170,818	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	159,974,207,345	96,934,808,299	96,109,026,915

Ⅲ.자본조정	(232,137,601)	2,446,967,609	1,207,552,231

Ⅳ.기타포괄손익누계액	3,926,397,203	(266,964,976)	(819,820,487)

Ⅴ.이익잉여금(결손금)	108,198,381,089	96,886,532,758	73,081,209,820

Ⅵ.비지배지분	67,300,637,440	65,589,106,247	68,909,303,588

자본총계	347,589,966,976	269,276,243,937	246,173,066,067

자본과부채총계	491,721,137,794	375,356,133,225	340,462,067,789

연결 포괄손익계산서
제 19 기 3분기 2016.01.01 부터 2016.09.30 까지
제 18 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 18 기 3분기	제 18 기	제 17 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	101,298,789,152	251,510,448,721	47,693,340,119	137,335,573,136	193,112,056,418	156,315,908,861

Ⅱ.매출원가	72,585,127,150	176,628,686,466	29,515,367,557	87,885,909,060	126,834,930,556	102,701,730,558

Ⅲ.매출총이익	28,713,662,002	74,881,762,255	18,177,972,562	49,449,664,076	66,277,125,862	53,614,178,303

Ⅳ.판매비와관리비	16,582,557,954	46,487,122,578	12,697,290,598	31,722,518,857	44,465,426,949	31,709,022,292

Ⅴ.영업이익(손실)	12,131,104,048	28,394,639,677	5,480,681,964	17,727,145,219	21,811,698,913	21,905,156,011

Ⅵ.영업외손익	(2,060,998,075)	2,248,081,712	1,216,378,293	13,064,321,914	11,392,652,505	5,464,837,134

(1)금융수익	1,788,002,441	9,488,109,597	2,068,580,104	16,378,184,431	17,650,391,818	10,793,434,079

(2)금융비용	(3,514,251,207)	(6,148,022,812)	(796,097,109)	(2,753,588,044)	(3,958,138,877)	(1,928,966,125)

(3)기타수익	142,856,163	556,137,363	660,764,628	2,102,173,393	2,103,803,674	981,629,132

(4)기타비용	(477,605,472)	(1,648,142,436)	(716,869,330)	(2,662,447,866)	(4,403,404,110)	(4,381,259,952)

Ⅶ.법인세비용차감전순이익(손실)	10,070,105,973	30,642,721,389	6,697,060,257	30,791,467,133	33,204,351,418	27,369,993,145

Ⅷ.법인세비용	7,789,831,199	15,372,318,216	2,051,431,438	8,790,609,495	9,226,801,539	9,093,340,219

Ⅸ.계속영업이익(손실)	2,280,274,774	15,270,403,173	4,645,628,819	22,000,857,638	23,977,549,879	18,276,652,926

Ⅹ.중단영업이익(손실)	(769,826)

XI.당기순이익(손실)	2,280,274,774	15,270,403,173	4,645,628,819	22,000,857,638	23,977,549,879	18,275,883,100

XⅡ.기타포괄손익	(24,593,857)	4,054,514,405	1,430,362,430	834,763,935	791,052,724	(1,100,655,935)

(1)매도가능금융자산평가손익	702,443,813	2,693,301,732	52,426,644	(754,389,272)	(395,197,469)	(764,040,204)

(2)해외사업장환산손익	(665,808,140)	1,338,223,582	1,378,232,366	1,589,772,645	1,283,047,037	(689,916,348)

(3)지분법자본변동	(61,229,530)	22,989,091	(296,580)	(619,438)	(96,796,844)	353,300,617

XⅢ.총포괄손익	2,255,680,917	19,324,917,578	6,075,991,249	22,835,621,573	24,768,602,603	17,175,227,165

XIV.계속당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	3,323,255,103	17,051,937,231	6,183,486,529	24,422,808,966	27,905,386,438	19,258,977,535

(2)비지배지분에 귀속되는 당기순이익(손실)	(1,042,980,329)	(1,781,534,058)	(1,537,857,710)	(2,421,951,328)	(3,927,836,559)	(983,094,435)

XV.포괄손익의 귀속

(1)포괄손익, 지배기업의 소유주에게 귀속되는 지분	3,489,840,740	21,244,337,678	7,315,478,866	24,843,362,035	28,458,241,949	18,186,981,048

(2)포괄손익, 비지배지분	(1,234,159,823)	(1,919,420,100)	(1,239,487,617)	(2,007,740,462)	(3,689,639,346)	(1,011,753,883)

XVI.주당이익

(1)기본주당이익(손실)	207	1,109	411	1,623	1,855	1,328

(2)희석주당이익(손실)	207	1,067	393	1,536	1,765	1,315

연결 자본변동표
제 19 기 3분기 2016.01.01 부터 2016.09.30 까지
제 18 기 3분기 2015.01.01 부터 2015.09.30 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

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	자본조정	기타포괄손익누계액	이익잉여금	지배기업의 소유주에게 귀속되는 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	110,415,771,682	1,875,378,048	112,291,149,730

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

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

해외사업장환산외화차이	(661,256,900)	(661,256,900)	(28,659,448)	(689,916,348)

지분법자본변동차이	353,300,617	353,300,617	353,300,617

3.총포괄손익	(1,071,996,487)	19,258,977,535	18,186,981,048	(1,011,753,883)	17,175,227,165

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

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

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

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

(6)자기주식매입	(468,067,741)	(468,067,741)	(468,067,741)

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

(8)주식보상비용	1,719,037,621	1,719,037,621	1,719,037,621

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

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

(11)자본 증가(감소) 합계	2,324,596,000	48,441,859,307	1,015,158,042	(1,071,996,487)	16,138,373,935	66,847,990,797	67,033,925,540	133,881,916,337

2014.12.31 (Ⅲ.기말자본)	7,685,794,000	96,109,026,915	1,207,552,231	(819,820,487)	73,081,209,820	177,263,762,479	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	177,263,762,479	68,909,303,588	246,173,066,067

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

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

해외사업장환산외화차이	931,948,785	931,948,785	351,098,252	1,283,047,037

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

3.총포괄손익	552,855,511	27,905,386,438	28,458,241,949	(3,689,639,346)	24,768,602,603

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

(3)유상증자

(4)무상증자

(5)액면분할

(6)자기주식매입

(7)주식선택권

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

(9)지배력을 상실하지 않는 종속기업에 대한 소유지분의 변동에 따른 증가(감소)	825,781,384	(850,555,642)	(24,774,258)	3,671,020,113	3,646,245,855

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

(11)자본 증가(감소) 합계	825,781,384	1,239,415,378	552,855,511	23,805,322,938	26,423,375,211	(3,320,197,341)	23,103,177,870

2015.12.31 (Ⅲ.기말자본)	7,685,794,000	96,934,808,299	2,446,967,609	(266,964,976)	96,886,532,758	203,687,137,690	65,589,106,247	269,276,243,937

2015.01.01 (Ⅰ.기초자본)	7,685,794,000	96,109,026,915	1,207,552,231	(819,820,487)	73,081,209,820	177,263,762,479	68,909,303,588	246,173,066,067

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	24,422,808,966	24,422,808,966	(2,421,951,328)	22,000,857,638

2.기타포괄손익	매도가능금융자산평가손익	(754,389,272)	(754,389,272)	(754,389,272)

해외사업장환산외화차이	1,175,561,779	1,175,561,779	414,210,866	1,589,772,645

지분법자본변동차이	(619,438)	(619,438)	(619,438)

3.총포괄손익	420,553,069	24,422,808,966	24,843,362,035	(2,007,740,462)	22,835,621,573

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

(3)유상증자

(4)무상증자

(5)액면분할

(6)자기주식매입

(7)주식선택권

(8)주식보상비용	1,749,719,933	1,749,719,933	1,749,719,933

(9)지배력을 상실하지 않는 종속기업에 대한 소유지분의 변동에 따른 증가(감소)	883,650,949	(803,529,596)	80,121,353	3,763,007,028	3,843,128,381

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

(11)자본 증가(감소) 합계	883,650,949	665,672,018	420,553,069	20,322,745,466	22,292,621,502	(1,605,966,672)	20,686,654,830

2015.09.30 (Ⅲ.기말자본)	7,685,794,000	96,992,677,864	1,873,224,249	(399,267,418)	93,403,955,286	199,556,383,981	67,303,336,916	266,859,720,897

2016.01.01 (Ⅰ.기초자본)	7,685,794,000	96,934,808,299	2,446,967,609	(266,964,976)	96,886,532,758	203,687,137,690	65,589,106,247	269,276,243,937

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	17,051,937,231	17,051,937,231	(1,781,534,058)	15,270,403,173

2.기타포괄손익	매도가능금융자산평가손익	2,838,020,943	2,838,020,943	(144,719,211)	2,693,301,732

해외사업장환산외화차이	1,358,340,787	1,358,340,787	(20,117,205)	1,338,223,582

지분법자본변동차이	(2,999,551)	(2,999,551)	25,988,642	22,989,091

3.총포괄손익	4,193,362,179	17,051,937,231	21,245,299,410	(1,920,381,832)	19,324,917,578

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

(3)유상증자	736,687,500	63,039,399,046	63,776,086,546	63,776,086,546

(4)무상증자

(5)액면분할

(6)자기주식매입	(4,702,129,400)	(4,702,129,400)	(4,702,129,400)

(7)주식선택권

(8)주식보상비용	1,882,584,129	1,882,584,129	211,195,086	2,093,779,215

(9)지배력을 상실하지 않는 종속기업에 대한 소유지분의 변동에 따른 증가(감소)	140,440,061	140,440,061	3,420,717,939	3,561,158,000

(10)연결범위변동

(11)자본 증가(감소) 합계	736,687,500	63,039,399,046	(2,679,105,210)	4,193,362,179	11,311,848,331	76,602,191,846	1,711,531,193	78,313,723,039

2016.09.30 (Ⅲ.기말자본)	8,422,481,500	159,974,207,345	(232,137,601)	3,926,397,203	108,198,381,089	280,289,329,536	67,300,637,440	347,589,966,976

연결 현금흐름표
제 19 기 3분기 2016.01.01 부터 2016.09.30 까지
제 18 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 18 기 3분기	제 18 기	제 17 기

Ⅰ.영업활동현금흐름	49,359,957,532	4,217,041,644	5,737,846,973	34,499,363,713

(1)영업활동에서창출된현금	67,609,123,865	16,928,263,583	11,482,951,824	41,984,996,063

1.분기순이익	15,270,403,173	22,000,857,638	23,977,549,879	18,275,883,100

2.비현금항목의조정	22,857,001,119	3,001,898,356	6,744,819,937	10,617,677,652

3.영업활동자산부채의증감	29,481,719,573	(8,074,492,411)	(19,239,417,992)	13,091,435,311

(2)이자수취	3,315,451,936	3,705,670,636	5,291,157,775	1,946,725,072

(3)이자지급	(1,483,045)

(4)법인세납부(환급)	(21,564,618,269)	(16,416,892,575)	(11,034,779,581)	(8,611,927,764)

(5)중단영업으로인한현금유입액	(820,429,658)

Ⅱ.투자활동현금흐름	(87,057,616,467)	(99,284,296,220)	(114,837,223,466)	(20,813,804,692)

(1)투자활동으로인한현금유입액	250,698,392,926	103,131,722,566	438,766,314,104	319,027,435,965

1.단기금융자산의감소	21,397,897,264	33,000,000,000	33,500,000,000	10,000,000,000

2.당기손익인식금융상품의처분	10,250,177,514	53,151,181	10,065,718,551

3.대여금의감소	4,020,000,000

4.단기매도가능금융자산의처분	210,130,150,056	42,768,315,130	374,895,427,666	248,695,621,902

5.매도가능금융자산의처분	19,888,686	22,749,428,402	15,641,759,443	11,928,248,540

6.유형자산의처분	787,333,072	197,500,184	392,005,026	90,771,376

7.무형자산의처분	222,334	445,454,545	451,153,253

10.보증금의감소	642,724,000	183,961,959	86,339,000	777,228,762

12.매각예정자산처분	11,750,000,000

13.국고보조금의수령	14,181,818

14.사업결합	35,760,365,407

15.관계기업투자주식의처분	3,450,000,000	1,019,121,346

16.종속기업주식일부처분	11,018,160

17.연결범위변동	3,733,911,165	2,714,789,819

(2)투자활동으로인한현금유출액	(337,756,009,393)	(202,416,018,786)	(553,603,537,570)	(339,161,915,068)

1.단기금융자산증가	(6,436,058,980)	(19,219,764,582)	(18,719,136,394)	(40,023,092,284)

2.대여금의증가	(199,886,000)	(4,250,000,000)	(7,608,535,870)	(150,000,000)

3.단기매도금융자산의취득	(266,677,729,792)	(72,724,586,665)	(394,286,995,830)	(263,368,582,950)

4.만기보유금융자산의취득	(3,000,000,000)

5.장기보험자산의취득	(913,120)	(14,140,308)	(14,448,444)	(24,240,528)

6.매도가능금융자산의취득	(29,480,004,350)	(20,881,259,694)	(15,630,415,250)	(5,933,605,200)

7.유형자산의취득	(12,529,924,319)	(17,079,879,596)	(22,096,827,422)	(16,861,833,818)

8.무형자산의취득	(1,632,057,505)	(7,393,918,478)	(15,770,595,919)	(2,977,540,527)

9.보증금의취득	(4,292,167,943)	(1,973,464,368)	(3,544,022,632)	(44,131,315)

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

11.당기손익인식금융삼품의취득	(12,827,291,264)	(46,801,374,394)	(66,054,929,108)

12.사업결합	(4,077,630,701)	(4,077,630,701)	(4,822,946,191)

14.연결범위변동	(147,000,000)	(706,017,625)

(3)중단영업으로인한순현금흐름	(679,325,589)

Ⅲ.재무활동현금흐름	59,195,025,606	66,074,241	1,465,343,562	105,170,864,905

(1)재무활동으로인한현금유입액	69,637,243,906	5,808,344,034	7,315,201,393	110,752,925,797

1.유상증자	63,776,086,546	4,818,344,034	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

종속기업지분변동	3,561,158,000

4.종속기업주식일부처분	990,000,000	990,000,000

(2)재무활동으로인한현금유출액	(10,442,218,300)	(5,742,269,793)	(5,849,857,831)	(6,282,060,892)

1.주식의발행	(22,905,100)

2.자기주식의취득	(4,702,129,400)	(468,067,741)

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

4.종속기업주식추가취득	(1,642,206,293)

5.매각예정부채처분	(2,320,484,451)

6.단기차입금상환	(350,000,000)

7.비지배지분으로인한순현금유출	(1,749,794,331)

(3)중단영업으로인한순현금흐름	700,000,000

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	21,497,366,671	(95,001,180,335)	(107,634,032,931)	118,856,423,926

Ⅴ.현금및현금성자산에 대한 환율변동효과	831,996,449	316,615,876	(9,728,246)	760,462,656

Ⅵ.현금및현금성자산의순증가(감소)	22,329,363,120	(94,684,564,459)	(107,643,761,177)	119,616,886,582

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

Ⅷ.기말현금및현금성자산	56,783,364,315	47,413,197,913	34,454,001,195	142,097,762,372