아이마켓코리아 사업보고서 (2015.12)
4. 재무제표

재무상태표
제 16 기 2015.12.31 현재
제 15 기 2014.12.31 현재
제 14 기 2013.12.31 현재
(단위 : 원)

제 16 기	제 15 기	제 14 기

자산

Ⅰ.유동자산	778,346,148,279	718,703,638,474	713,721,502,645

(1)현금및현금성자산	10,247,431,673	126,484,900,099	46,517,281,982

(2)매출채권	680,609,898,569	539,136,056,257	623,813,393,307

1.단기매출채권	681,450,207,991	540,397,627,822	627,253,061,704

대손충당금	(840,309,422)	(1,261,571,565)	(3,439,668,397)

(3)기타수취채권	329,582,436	3,162,533,010	1,570,075,195

1.미수금	586,425,971	2,647,529,542	1,443,571,680

대손충당금	(441,186,000)	(531,186,000)	0

2.단기대여금	10,000,000	395,455,000	15,000,000

3.미수수익	66,642,465	175,121,501	107,803,515

4.보증금	107,700,000	475,612,967	3,700,000

(4)기타유동금융자산	3,443,660,578	22,434,645,997	2,418,819,214

1.단기투자자산	3,220,000,000	22,220,000,000	2,220,000,000

2.통화선도	223,660,578	214,645,997	198,819,214

(5)재고자산	75,591,534,096	25,146,567,586	26,726,772,650

1.상품	74,405,017,818	25,013,090,161	25,920,365,697

2.미착품	1,186,516,278	133,477,425	806,406,953

(6)기타유동비금융자산	8,124,040,927	2,338,935,525	12,675,160,297

1.선급금	6,876,209,501	804,434,237	7,547,244,882

대손충당금	(628,064,308)	(631,615,210)	(631,969,965)

2.선급비용	670,938,879	903,083,391	434,330,838

3.부가세선급금	1,204,956,855	1,263,033,107	5,325,554,542

Ⅱ.비유동자산	163,203,727,312	140,383,134,956	58,166,180,024

(1)장기매출채권	566,614,523	1,586,686,339	2,618,657,516

1.장기매출채권	3,557,008,956	4,647,319,591	2,639,579,682

대손충당금	(2,990,394,433)	(3,060,633,252)	(20,922,166)

(2)기타수취채권	3,645,727,500	3,249,916,330	2,763,921,908

1.장기보증금	3,645,727,500	3,234,493,500	2,760,534,000

현재가치할인차금	0	(14,082,098)	(74,306,311)

2.출자전환채권	146,370,419	175,875,347	175,875,347

대손충당금	(146,370,419)	(146,370,419)	(98,181,128)

(3)기타비유동금융자산	9,078,149,121	8,782,025,681	3,266,275,417

1.장기금융상품	11,000,000	11,000,000	11,000,000

2.비유동매도가능금융자산	8,869,620,093	8,633,456,653	3,163,488,451

3.비유동만기보유금융자산	197,529,028	137,569,028	91,786,966

(4)유형자산	4,244,897,538	5,159,694,176	6,844,142,684

1.토지	29,543,817	29,543,817	29,543,817

2.건물	78,358,251	78,358,251	78,358,251

감가상각누계액	(22,691,214)	(20,732,257)	(18,773,300)

3.차량운반구	1,166,253,311	948,247,833	680,258,183

감가상각누계액	(465,987,687)	(376,075,470)	(200,485,149)

4.공기구비품	9,814,454,693	9,497,053,460	11,125,226,753

감가상각누계액	(6,355,033,633)	(4,996,701,458)	(4,849,985,871)

(5)무형자산	16,613,243,852	23,070,639,972	24,489,291,708

1.저작권, 특허권, 기타 산업재산권, 용역운영권	2,000	2,000	2,000

2.상표권	6,754,588	7,236,800	9,931,751

3.개발비	29,167,666	79,167,666	129,167,665

4.회원권	3,390,580,840	3,561,835,330	4,651,749,237

5.기타무형자산	13,186,738,758	19,422,398,176	19,698,441,055

(6)지분법적용 투자지분	0	498,000,000	675,777,500

(7)공동기업투자주식	0	5,104,500,000	0

(8)종속기업투자주식	127,632,199,781	91,700,919,407	17,019,502,047

(9)이연법인세자산	1,422,894,997	1,230,753,051	488,611,244

자산총계	941,549,875,591	859,086,773,430	771,887,682,669

부채

Ⅰ.유동부채	558,992,181,470	489,438,846,292	421,327,269,611

(1)매입채무	536,374,985,843	471,435,929,774	399,723,544,199

(2)기타지급채무	6,197,229,975	6,161,604,643	5,078,417,383

1.미지급금	1,958,363,452	2,150,255,603	1,726,172,272

2.미지급비용	3,603,582,228	3,221,562,493	2,508,791,542

3.예수보증금	635,284,295	789,786,547	843,453,569

(3)기타유동금융부채	189,571,395	315,643,691	296,121,849

1.통화선도	139,971,395	266,043,691	246,521,849

2.금융보증계약부채	49,600,000	49,600,000	49,600,000

(4)단기차입금	0	8,015,705,838

(5)당기법인세부채	6,656,391,755	6,352,413,118	6,295,540,496

(6)기타부채	9,574,002,502	5,173,255,066	1,917,939,846

1.선수금	8,983,380,473	4,633,176,507	1,332,943,533

2.예수금	590,622,029	540,078,559	584,996,313

Ⅱ.비유동부채	3,046,789,733	3,577,942,862	2,720,484,332

(1)장기차입금	10,000,000	0	0

1.사채	10,000,000	0	0

(2)퇴직급여채무	3,036,789,733	3,577,942,862	2,720,484,332

1.확정급여채무의현재가치	17,697,645,519	16,127,987,087	13,974,231,273

2.사외적립자산의공정가치	(14,660,855,786)	(12,550,044,225)	(11,253,746,941)

부채총계	562,038,971,203	493,016,789,154	424,047,753,943

자본

Ⅰ.납입자본	18,166,670,000	18,166,670,000	18,166,670,000

(1)자본금	18,166,670,000	18,166,670,000	18,166,670,000

Ⅱ.기타불입자본	114,707,403,975	125,339,585,275	134,635,754,025

(1)주식발행초과금	134,652,554,025	134,652,554,025	134,652,554,025

(2)자기주식	(19,945,150,050)	(9,312,968,750)	(16,800,000)

Ⅲ.이익잉여금(결손금)	246,636,830,413	222,563,729,001	195,037,504,701

(1)이익준비금	9,335,135,900	7,554,334,700	6,656,001,200

(2)임의적립금	195,420,581,101	178,499,835,001	149,601,529,514

(3)미처분이익잉여금(미처리결손금)	41,881,113,412	36,509,559,300	38,779,973,987

자본총계	379,510,904,388	366,069,984,276	347,839,928,726

자본과부채총계	941,549,875,591	859,086,773,430	771,887,682,669

포괄손익계산서
제 16 기 2015.01.01 부터 2015.12.31 까지
제 15 기 2014.01.01 부터 2014.12.31 까지
제 14 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 16 기	제 15 기	제 14 기

Ⅰ.매출액	2,605,008,143,794	2,456,139,077,872	2,451,766,900,542

Ⅱ.매출원가	2,484,563,721,237	2,337,793,933,974	2,334,082,754,733

Ⅲ.매출총이익	120,444,422,557	118,345,143,898	117,684,145,809

Ⅳ.판매비와관리비	73,792,940,728	72,758,638,935	67,553,552,170

(1)급여	30,857,977,178	29,636,884,911	27,751,730,849

(2)퇴직급여	3,435,420,494	3,579,630,966	2,545,613,106

(3)복리후생비	4,987,810,382	4,626,096,987	4,096,511,034

(4)감가상각비	1,579,668,247	2,201,791,398	2,001,985,735

(5)무형자산상각비	4,140,704,935	4,149,254,848	3,987,780,896

(6)수선비	13,119,609	10,493,436	8,280,887

(7)소모품비	416,726,427	630,366,836	477,423,700

(8)수도광열비	66,152,732	48,576,761	42,125,985

(9)여비교통비	2,259,829,454	2,209,110,174	2,635,438,529

(10)차량유지비	173,724,566	190,302,336	201,676,166

(11)통신비	685,238,879	752,028,431	748,117,751

(12)세금과공과	391,855,707	233,311,000	179,875,167

(13)보험료	1,206,408,159	991,739,557	553,524,744

(14)지급수수료	7,337,835,491	7,231,961,147	6,020,016,444

(15)임차료	5,725,481,745	4,921,807,467	4,200,095,987

(16)도서인쇄비	36,619,662	28,447,941	42,088,886

(17)접대비	709,386,698	905,097,167	842,341,903

(18)회의비	631,528,840	672,028,972	674,192,064

(19)교육훈련비	314,693,910	484,747,315	862,373,801

(20)행사비	172,641,734	213,321,939	230,269,757

(21)전산비	7,622,462,702	7,072,051,881	6,409,993,519

(22)대손상각비(대손충당금환입)	(456,144,063)	917,642,129	1,958,081,895

(23)광고선전비	423,231,241	144,107,219	246,644,632

(24)판매촉진비	289,293,200	189,003,565	125,237,087

(25)견본비	3,199,120	2,052,007	2,864,176

(26)잡비	768,073,679	716,782,545	709,267,470

Ⅴ.영업이익(손실)	46,651,481,829	45,586,504,963	50,130,593,639

Ⅵ.기타이익	19,338,010,857	9,152,599,646	9,874,883,782

(1)외환차익	5,989,543,363	4,155,333,498	3,338,181,011

(2)외화환산이익	353,676,287	164,552,647	124,586,739

(3)통화선도평가이익	223,660,578	214,645,997	198,819,214

(4)통화선도거래이익	5,357,285,905	3,463,822,716	5,628,006,257

(5)배당금수익	5,253,000,000	0	0

(6)대손충당금환입	93,550,902	354,755	0

(7)유형자산처분이익	13,102,861	142,106,600	0

(8)잡이익	2,054,190,961	1,011,783,433	585,290,561

Ⅶ.기타손실	13,522,970,951	9,896,866,223	9,905,920,266

(1)외환차손	3,660,342,760	3,465,499,865	3,569,153,590

(2)외화환산손실	55,557,371	167,795,114	219,404,022

(3)통화선도평가손실	139,971,395	266,043,691	246,521,849

(4)통화선도거래손실	7,434,588,373	4,027,874,706	4,929,605,429

(5)유형자산처분손실	20,751,831	6,757,000	0

(6)매출채권처분손실	148,506	0	10,391,880

(7)충당부채전입액	0	40,000,000	31,081,892

(8)무형자산손상차손	362,359,690	1,089,913,907	0

(9)기부금	266,300,000	0	0

(10)기타의대손상각비	0	531,186,000	631,969,965

(11)잡손실	1,582,951,025	301,795,940	267,791,639

Ⅷ.금융수익	1,722,858,677	2,447,139,670	1,626,629,472

(1)이자수익	1,722,858,677	2,447,139,670	1,626,629,472

Ⅸ.금융비용	3,624,311	38,611,425	82,275,849

(1)이자비용	3,624,311	38,611,425	32,675,849

(2)금융보증비용	0	0	49,600,000

Ⅹ.종속기업투자처분손실	(1,052,350)	(158,383,393)	0

XI.관계기업투자손상차손	(498,000,000)	(177,777,500)	0

XⅡ.법인세비용차감전순이익(손실)	53,686,703,751	46,914,605,738	51,643,910,778

XⅢ.법인세비용	11,954,548,571	11,005,645,629	12,076,843,086

XIV.당기순이익(손실)	41,732,155,180	35,908,960,109	39,567,067,692

XV.기타포괄손익	148,958,232	600,599,191	(787,093,705)

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	148,958,232	600,599,191	(787,093,705)

1.확정급여제도의 보험수리적손익의 세후기타포괄손익	194,288,633	782,957,524	(1,038,382,196)

2.법인세비용차감후기타포괄손익, 확정급여제도의 재측정손익	(45,330,401)	(182,358,333)	251,288,491

XVI.총포괄손익	41,881,113,412	36,509,559,300	38,779,973,987

XVII.주당이익

(1)기본주당이익(손실)	1,174	1,000	1,101

(2)희석주당이익(손실)	1,174	1,000	1,101

자본변동표
제 16 기 2015.01.01 부터 2015.12.31 까지
제 15 기 2014.01.01 부터 2014.12.31 까지
제 14 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	자기주식	미처분이익잉여금(미처리결손금)	자본 합계

2013.01.01 (Ⅰ.기초자본)	18,166,670,000	134,652,554,025	(16,800,000)	165,240,865,714	318,043,289,739

Ⅱ.자본의 변동	(1)소유주와의거래	1.연차배당	0	0	0	(8,983,335,000)	(8,983,335,000)

2.자기주식취득	0	0	0	0	0

(2)포괄손익	1.당기순이익(손실)	0	0	0	39,567,067,692	39,567,067,692

2.확정급여채무재측정요소	0	0	0	(787,093,705)	(787,093,705)

2013.12.31 (Ⅲ.기말자본)	18,166,670,000	134,652,554,025	(16,800,000)	195,037,504,701	347,839,928,726

2014.01.01 (Ⅰ.기초자본)	18,166,670,000	134,652,554,025	(16,800,000)	195,037,504,701	347,839,928,726

Ⅱ.자본의 변동	(1)소유주와의거래	1.연차배당	0	0	0	(8,983,335,000)	(8,983,335,000)

2.자기주식취득	0	0	(9,296,168,750)	0	(9,296,168,750)

(2)포괄손익	1.당기순이익(손실)	0	0	0	35,908,960,109	35,908,960,109

2.확정급여채무재측정요소	0	0	0	600,599,191	600,599,191

2014.12.31 (Ⅲ.기말자본)	18,166,670,000	134,652,554,025	(9,312,968,750)	222,563,729,001	366,069,984,276

2015.01.01 (Ⅰ.기초자본)	18,166,670,000	134,652,554,025	(9,312,968,750)	222,563,729,001	366,069,984,276

Ⅱ.자본의 변동	(1)소유주와의거래	1.연차배당	0	0	0	(17,808,012,000)	(17,808,012,000)

2.자기주식취득	0	0	(10,632,181,300)	0	(10,632,181,300)

(2)포괄손익	1.당기순이익(손실)	0	0	0	41,732,155,180	41,732,155,180

2.확정급여채무재측정요소	0	0	0	148,958,232	148,958,232

2015.12.31 (Ⅲ.기말자본)	18,166,670,000	134,652,554,025	(19,945,150,050)	246,636,830,413	379,510,904,388

현금흐름표
제 16 기 2015.01.01 부터 2015.12.31 까지
제 15 기 2014.01.01 부터 2014.12.31 까지
제 14 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 16 기	제 15 기	제 14 기

Ⅰ.영업활동현금흐름	(75,179,807,330)	214,182,993,912	58,122,474,632

(1)당기순이익(손실)	41,732,155,180	35,908,960,109	39,567,067,692

(2)당기순이익조정을 위한 가감	(112,085,857,500)	187,861,626,871	29,785,627,746

1.법인세비용	11,954,548,571	11,005,645,629	12,076,843,086

2.이자수익	(1,722,858,677)	(2,447,139,670)	(1,626,629,472)

3.이자비용	3,624,311	38,611,425	32,675,849

4.감가상각비	1,579,668,247	2,201,791,398	2,001,985,735

5.무형자산상각비	6,318,478,230	6,327,028,143	3,987,780,896

6.무형자산손상차손	362,359,690	1,089,913,907	0

7.유형자산처분손실	20,751,831	6,757,000	0

8.퇴직급여	3,365,547,782	3,579,630,966	2,545,613,106

9.대손상각비	(456,144,063)	917,642,129	1,958,081,895

10.기타대손상각비	0	531,186,000	631,969,965

11.외화환산손실	55,557,371	167,795,114	219,404,022

12.통화선도평가손실	139,971,395	266,043,691	246,521,849

13.단기보증금의 감소(증가)	0	0	49,600,000

14.충당부채의 증가(감소)	0	40,000,000	31,081,892

15.종속기업투자처분손실	1,052,350	158,383,393	0

16.관계기업투자주식손상차손	498,000,000	177,777,500	0

17.매출채권매각손실	0	0	10,391,880

18.유형자산처분이익	(13,102,861)	(142,106,600)	0

19.외화환산이익	(353,676,287)	(164,552,647)	(124,586,739)

20.통화선도평가이익	(223,660,578)	(214,645,997)	(198,819,214)

21.배당금수익	(5,253,000,000)	0	0

22.대손충당금환입	(93,550,902)	(354,755)	0

23.매출채권의 감소(증가)	(140,797,178,951)	84,172,610,345	(33,758,743,769)

24.기타수취채권의 감소(증가)	2,061,389,221	(761,264,323)	(2,475,724,921)

25.기타금융자산의 감소(증가)	214,645,997	198,819,214	403,862,332

26.재고자산의 감소(증가)	(50,444,966,510)	1,580,205,064	(4,138,364,134)

27.기타자산의 감소(증가)	(5,797,672,319)	4,658,203,613	(5,919,577,389)

28.장기매출채권의 감소(증가)	1,099,911,327	646,660,000	0

29.매입채무의 증가(감소)	64,936,530,526	71,714,220,613	59,090,384,166

30.기타지급채무의 증가	35,625,332	1,043,187,260	624,280,030

31.기타금융부채의 증가(감소)	(266,043,691)	(246,521,849)	(25,987,083)

32.기타부채의 증가(감소)	4,400,747,436	3,255,315,220	(2,546,446,666)

33.퇴직금의 지급	(1,901,181,229)	(916,746,601)	(526,516,553)

34.사외적립자산의공정가치의 증가(감소)	(1,811,231,049)	(1,022,468,311)	(2,783,453,017)

(3)이자수취	1,812,561,582	2,324,291,504	1,573,460,018

(4)이자지급	(3,624,311)	(38,611,425)	(32,675,849)

(5)배당금수취	5,253,000,000	0	0

(6)법인세납부(환급)	(11,888,042,281)	(11,873,273,147)	(12,771,004,975)

Ⅱ.투자활동현금흐름	(12,627,467,796)	(107,920,166,207)	(22,223,011,756)

(1)기타금융자산의 취득	(2,670,123,440)	(25,515,782,062)	(5,145,275,417)

(2)단기대여금및수취채권의 취득	0	(380,455,000)	(10,000,000)

(3)장기대여금및수취채권의 취득	(478,608,000)	(1,229,456,500)	(725,595,000)

(4)유형자산의 취득	(770,039,216)	(1,443,048,357)	(863,456,742)

(5)무형자산의 취득	(222,205,800)	(901,760,400)	(1,469,980,050)

(6)공동기업투자주식의 취득	0	(5,104,500,000)	0

(7)종속기업에 대한 투자자산의 취득	(30,833,949,724)	(75,771,158,560)	(13,912,427,047)

(8)기타금융자산의 처분	21,374,000,000	31,798	0

(9)기타추쉬채권의 감소(추가)	385,455,000	0	0

(10)장기대여금및수취채권의 처분	469,485,928	382,890,000	76,500,000

(11)유형자산의 처분	112,400,456	1,111,715,067	0

(12)관계기업투자주식의 취득	0	0	(177,777,500)

(13)종속기업투자주식의 취득	6,117,000	931,357,807	0

(14)단기대여금및수취채권의 처분	0	0	5,000,000

Ⅲ.재무활동현금흐름	(28,430,193,300)	(26,295,209,588)	(967,629,162)

(1)장기차입금의 증가	10,000,000	0	0

(2)단기차입금의 증가	0	0	8,015,705,838

(3)단기차입금의 상환	0	(8,015,705,838)	0

(4)배당금지급	(17,808,012,000)	(8,983,335,000)	(8,983,335,000)

(5)자기주식의 취득	(10,632,181,300)	(9,296,168,750)	0

Ⅳ.현금및현금성자산의순증가(감소)	(116,237,468,426)	79,967,618,117	34,931,833,714

Ⅴ.기초현금및현금성자산	126,484,900,099	46,517,281,982	11,585,448,268

Ⅵ.기말현금및현금성자산	10,247,431,673	126,484,900,099	46,517,281,982

이익잉여금처분계산서(안)
제 16 기 2015.01.01 부터 2015.12.31 까지
제 15 기 2014.01.01 부터 2014.12.31 까지

(단위: 원)

구 분	제 16(당) 기	제 15(전) 기

미처분이익잉여금	41,881,113,412	36,509,559,300

전기이월미처분이익잉여금	-	-

당기순이익	41,732,155,180	35,908,960,109

순확정급여부채의 재측정요소	148,958,232	600,599,191

이익잉여금처분액	41,881,113,412	36,509,559,300

이익준비금	-	1,780,801,200

사업확장적립금	24,283,050,912	16,920,746,100

배당금 (현금배당 주당배당금(률) 보통주 : 당기 500원(100%), 전기 500원(100%))	17,598,062,500	17,808,012,000

차기이월미처분이익잉여금	-	-