와이지엔터테인먼트 분기보고서 (2017.03)
2. 연결재무제표

연결 재무상태표
제 20 기 1분기말 2017.03.31 현재
제 19 기말 2016.12.31 현재
제 18 기말 2015.12.31 현재
(단위 : 원)

제 20 기 1분기말	제 19 기말	제 18 기말

자산

Ⅰ.유동자산	304,218,346,743	276,372,012,046	245,855,822,402

(1)현금및현금성자산	87,956,966,014	62,372,396,063	34,454,001,195

(2)단기금융자산	108,625,719,100	88,032,570,683	87,112,386,374

(3)당기손익인식금융자산	41,114,337,616	46,092,026,701	59,636,434,060

(4)매출채권	16,057,090,042	27,614,867,579	21,956,352,331

(5)대행미수금	511,830,000

(6)기타유동금융자산	6,290,382,302	5,914,291,264	9,872,489,497

(7)선급금	4,150,101,657	8,165,100,500	6,587,183,045

(8)재고자산	15,563,327,308	16,384,020,934	15,047,684,632

(9)기타유동자산	24,460,422,704	21,284,908,322	11,189,291,268

Ⅱ.비유동자산	214,427,854,272	210,463,553,011	129,500,310,823

(1)장기금융자산	81,635,198,838	81,438,502,841	19,708,322,675

(2)기타비유동금융자산	17,621,389,977	16,054,238,742	9,526,007,350

(3)관계회사투자주식	14,241,630,718	13,542,346,565	14,218,052,030

(4)유형자산	63,337,710,708	61,361,869,681	46,914,737,872

(5)무형자산	32,973,190,167	33,201,521,932	35,867,046,101

(6)기타비유동자산	4,568,898	4,744,100	87,852,891

(7)이연법인세자산	4,614,164,966	4,860,329,150	3,178,291,904

자산총계	518,646,201,015	486,835,565,057	375,356,133,225

부채

Ⅰ.유동부채	95,204,045,863	68,281,132,618	42,204,219,859

(1)매입채무및기타금융부채	67,403,463,330	33,704,194,049	21,752,516,986

(2)선수금	2,830,377,477	4,839,106,166	1,337,774,504

(3)선수수익	18,632,137,320	19,067,154,137	7,569,508,984

(4)당기법인세부채	1,529,387,016	2,474,159,371	4,645,312,780

(5)차입부채	300,000,000

(6)기타유동부채	4,508,680,720	8,196,518,895	6,899,106,605

Ⅱ.비유동부채	68,385,134,665	68,183,964,566	63,875,669,429

(1)장기차입부채	67,042,526,991	66,669,509,633	62,880,957,327

(2)기타비유동부채	250,561,828	242,016,165	52,237,449

(3)이연법인세부채	832,045,846	1,012,438,768	802,474,653

(4)기타비유동비금융부채	260,000,000	260,000,000	140,000,000

부채총계	163,589,180,528	136,465,097,184	106,079,889,288

자본

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

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

Ⅲ.자본조정	56,217,414	(575,081,318)	2,446,967,609

Ⅳ.기타포괄손익누계액	5,243,753,833	3,181,479,437	(266,964,976)

Ⅴ.이익잉여금(결손금)	113,606,278,193	109,872,312,664	96,886,532,758

Ⅵ.비지배지분	67,756,563,899	69,497,549,942	65,589,106,247

자본총계	355,057,020,487	350,370,467,873	269,276,243,937

자본과부채총계	518,646,201,015	486,835,565,057	375,356,133,225

연결 포괄손익계산서
제 20 기 1분기 2017.01.01 부터 2017.03.31 까지
제 19 기 1분기 2016.01.01 부터 2016.03.31 까지
제 19 기 2016.01.01 부터 2016.12.31 까지
제 18 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 20 기 1분기	제 19 기 1분기	제 19 기	제 18 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	106,888,320,015	106,888,320,015	72,950,540,211	72,950,540,211	321,839,059,110	193,112,056,418

Ⅱ.매출원가	73,928,649,980	73,928,649,980	49,776,952,860	49,776,952,860	226,832,916,496	126,834,930,556

Ⅲ.매출총이익	32,959,670,035	32,959,670,035	23,173,587,351	23,173,587,351	95,006,142,614	66,277,125,862

Ⅳ.판매비와관리비	18,134,821,627	18,134,821,627	13,688,827,967	13,688,827,967	63,087,123,985	44,465,426,949

Ⅴ.영업이익(손실)	14,824,848,408	14,824,848,408	9,484,759,384	9,484,759,384	31,919,018,629	21,811,698,913

Ⅵ.영업외손익	(1,235,686,213)	(1,235,686,213)	293,248,522	293,248,522	1,048,617,468	11,392,652,505

(1)금융수익	2,349,621,930	2,349,621,930	2,082,429,207	2,082,429,207	11,532,159,043	17,650,391,818

(2)금융비용	(3,242,352,813)	(3,242,352,813)	(1,450,907,860)	(1,450,907,860)	(8,380,443,925)	(3,958,138,877)

(3)기타수익	223,676,080	223,676,080	355,105,714	355,105,714	1,510,230,779	2,103,803,674

(4)기타비용	(566,631,410)	(566,631,410)	(693,378,539)	(693,378,539)	(3,613,328,429)	(4,403,404,110)

Ⅶ.법인세비용차감전순이익(손실)	13,589,162,195	13,589,162,195	9,778,007,906	9,778,007,906	32,967,636,097	33,204,351,418

Ⅷ.법인세비용	7,597,402,987	7,597,402,987	3,346,927,701	3,346,927,701	18,868,223,174	9,226,801,539

Ⅸ.당기순이익(손실)	5,991,759,208	5,991,759,208	6,431,080,205	6,431,080,205	14,099,412,923	23,977,549,879

Ⅹ.기타포괄손익	1,508,631,122	1,508,631,122	413,976,963	413,976,963	4,479,566,640	791,052,724

(1)후속적으로당기손익으로재분류될수있는항목	1,508,631,122	1,508,631,122	413,976,963	413,976,963	4,479,566,640	791,052,724

1.지분법자본변동	(233,075,503)	(233,075,503)	454,951,795	454,951,795	61,885,586	(96,796,844)

2.매도가능금융자산평가손익	(22,311,357)	(22,311,357)	36,672,225	36,672,225	4,237,007,419	(395,197,469)

3.해외사업장환산외환차이	1,764,017,982	1,764,017,982	(77,647,057)	(77,647,057)	180,673,635	1,283,047,037

XI.총포괄손익	7,500,390,330	7,500,390,330	6,845,057,168	6,845,057,168	18,578,979,563	24,768,602,603

XⅡ.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	7,095,800,075	7,095,800,075	18,725,868,806	27,905,386,438

(2)비지배지분에 귀속되는 당기순이익(손실)	(664,719,870)	(664,719,870)	(4,626,455,883)	(3,927,836,559)

XⅢ.포괄손익의 귀속

(1)포괄손익, 지배기업의 소유주에게 귀속되는 지분	6,870,360,884	6,870,360,884	22,174,313,219	28,458,241,949

(2)포괄손익, 비지배지분	(25,303,716)	(25,303,716)	(3,595,333,656)	(3,689,639,346)

XIV.주당이익

(1)기본주당이익(손실)	445	445	472	472	1,198	1,855

(2)희석주당이익(손실)	426	426	449	449	1,165	1,765

연결 자본변동표
제 20 기 1분기 2017.01.01 부터 2017.03.31 까지
제 19 기 1분기 2016.01.01 부터 2016.03.31 까지
제 19 기 2016.01.01 부터 2016.12.31 까지
제 18 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	자본조정	기타포괄손익누계액	이익잉여금	비지배지분	자본 합계

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)유상증자

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

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

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

(7)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

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)	7,095,800,075	(664,719,870)	6,431,080,205

2.매도가능금융자산평가손익	(89,629,988)	11,982,931	(77,647,057)

3.해외사업장환산외환차이	512,049,432	(57,097,637)	454,951,795

4.지분법자본변동차이	17,822,967	18,849,258	36,672,225

5.총포괄손익	440,242,411	7,095,800,075	(690,985,318)	6,845,057,168

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

(3)주식보상비용	620,769,407	59,655,131	680,424,538

(4)자기주식매입

(5)유상증자	(7,625,245)	(7,625,245)

(6)지배력을 상실하지 않는 종속기업에 대한 소유지분의 변동에 따른 증가(감소)	56,660,979	1,781,213,266	1,837,874,245

(7)연결범위변동

2016.03.31 (Ⅲ.기말자본)	7,685,794,000	96,927,183,054	3,124,397,995	173,277,435	98,242,243,933	66,738,989,326	272,891,885,743

2017.01.01 (Ⅰ.기초자본)	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

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	7,281,984,729	(1,290,225,521)	5,991,759,208

2.매도가능금융자산평가손익	2,304,001,448	(539,983,466)	1,764,017,982

3.해외사업장환산외환차이	(233,089,244)	13,741	(233,075,503)

4.지분법자본변동차이	(8,637,808)	(13,673,549)	(22,311,357)

5.총포괄손익	2,062,274,396	7,281,984,729	(1,843,868,795)	7,500,390,330

(2)배당금지급	3,548,019,200	3,548,019,200

(3)주식보상비용	631,298,732	53,882,752	685,181,484

(4)자기주식매입

(5)유상증자

(6)지배력을 상실하지 않는 종속기업에 대한 소유지분의 변동에 따른 증가(감소)

(7)연결범위변동	49,000,000	49,000,000

2017.03.31 (Ⅲ.기말자본)	8,422,481,500	159,971,725,648	56,217,414	5,243,753,833	113,606,278,193	67,756,563,899	355,057,020,487

연결 현금흐름표
제 20 기 1분기 2017.01.01 부터 2017.03.31 까지
제 19 기 1분기 2016.01.01 부터 2016.03.31 까지
제 19 기 2016.01.01 부터 2016.12.31 까지
제 18 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 20 기 1분기	제 19 기 1분기	제 19 기	제 18 기

Ⅰ.영업활동현금흐름	47,307,124,011	12,678,795,014	32,448,157,701	5,737,846,973

(1)영업에서창출된현금	56,950,475,285	16,726,890,092	51,457,353,790	11,482,951,824

1.당기순이익	5,991,759,208	6,431,080,205	14,099,412,923	23,977,549,879

2.비현금항목의조정	13,213,033,857	5,875,892,678	31,763,311,040	6,744,819,937

3.영업활동자산부채의증감	37,745,682,220	4,419,917,209	5,594,629,827	(19,239,417,992)

(2)이자수취	1,247,637,456	1,603,281,356	4,982,015,428	5,291,157,775

(3)이자지급	(1,483,045)

(4)법인세납부(환급)	(10,890,988,730)	(5,651,376,434)	(23,991,211,517)	(11,034,779,581)

Ⅱ.투자활동현금흐름	(21,702,035,282)	(1,513,044,311)	(67,755,625,799)	(114,837,223,466)

(1)투자활동으로인한현금유입액	62,414,418,931	82,859,631,657	369,692,052,673	438,766,314,104

1.단기금융상품의감소	57,410,591,104	68,784,106,057	338,627,939,496	408,395,427,666

2.당기손익인식금융자산의처분	4,837,193,336	7,947,665,600	20,694,488,231	10,065,718,551

3.파생상품거래로인한현금유입	32,860,000

4.단기대여금의감소	2,480,000,000	3,930,000,000

5.매도가능금융자산의처분	1,174,457,796	15,641,759,443

6.관계기업투자주식의처분	3,450,000,000	3,741,065,017	1,019,121,346

7.유형자산의처분	112,634,491	851,155,799	392,005,026

8.보증금의감소	5,000,000	165,000,000	672,724,000	86,339,000

9.무형자산의처분	222,334	451,153,253

10.연결범위변동으로 인한 현금유입액	49,000,000	2,714,789,819

(2)투자활동으로인한현금유출액	(84,116,454,213)	(84,372,675,968)	(437,447,678,472)	(553,603,537,570)

1.단기금융상품증가	(73,542,081,748)	(63,614,637,837)	(339,709,937,271)	(413,006,132,224)

2.대여금의증가	(65,003,000)	(15,000,000)	(169,886,000)	(7,608,535,870)

3.당기손익인식금융자산의취득	(8,179,359,942)	(9,235,224,597)	(66,054,929,108)

4.장기보험자산의증가	(374,037)	(208,390)	(1,287,157)	(14,448,444)

5.매도가능금융자산의취득	(3,930,000,000)	(6,000,000,000)	(56,972,004,350)	(15,630,415,250)

6.유형자산의의취득	(2,838,852,886)	(4,478,620,291)	(18,386,215,602)	(22,096,827,422)

7.무형자산의취득	(1,344,221,104)	(558,293,041)	(2,005,967,886)	(15,770,595,919)

8.연결범위변동으로인한현금유출액	(233,400,000)

9.보증금의증가	(1,499,700,938)	(1,357,984,667)	(7,200,779,489)	(3,544,022,632)

10.관계기업투자주식의취득	(896,220,500)	(168,571,800)	(3,532,976,120)	(5,800,000,000)

11.사업결합으로인한현금유출액	(4,077,630,701)

Ⅲ.재무활동현금흐름	300,000,000	4,130,248,360	63,307,131,372	1,465,343,562

(1)재무활동으로인한현금유입액	300,000,000	4,130,248,360	73,986,617,422	7,315,201,393

1.유상증자	(7,625,245)	63,587,476,790	5,323,717,744

2.장기차입금차입	2,299,999,360	2,299,999,360	1,001,483,649

3.단기차입금차입	300,000,000

4.종속기업지분변동	1,837,874,245	8,099,141,272

5.종속기업주식일부처분	990,000,000

(2)재무활동으로인한현금유출액	(10,679,486,050)	(5,849,857,831)

1.자기주식의취득	(4,939,397,150)

2.배당금의지급	(5,740,088,900)	(4,100,063,500)

3.종속기업주식추가취득	(1,749,794,331)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	25,905,088,729	15,295,999,063	27,999,663,274	(107,634,032,931)

Ⅴ.현금및현금성자산에 대한 환율변동효과	(320,518,778)	385,872,204	(81,268,406)	(9,728,246)

Ⅵ.현금및현금성자산의순증가(감소)	25,584,569,951	15,681,871,267	27,918,394,868	(107,643,761,177)

Ⅶ.기초현금및현금성자산	62,372,396,063	34,454,001,195	34,454,001,195	142,097,762,372

Ⅷ.기말현금및현금성자산	87,956,966,014	50,135,872,462	62,372,396,063	34,454,001,195