아이마켓코리아 분기보고서 (2016.03)
2. 연결재무제표

연결 재무상태표
제 17 기 1분기말 2016.03.31 현재
제 16 기말 2015.12.31 현재
제 16 기초 2015.01.01 현재
(단위 : 원)

제 17 기 1분기말	제 16 기말	제 16 기초

자산

Ⅰ.유동자산	944,503,086,228	1,025,328,639,159	866,236,952,317

(1)현금및현금성자산	94,247,015,892	49,461,553,014	135,380,305,761

(2)매출채권	703,368,344,788	844,329,407,580	652,321,786,770

(3)기타유동채권	1,323,272,452	1,566,121,741	2,821,339,490

(4)기타유동금융자산	43,387,133,597	11,208,781,209	22,434,645,997

(5)당기법인세자산	200,002,690	275,339,396	25,535,390

(6)재고자산	90,973,665,284	104,394,147,103	48,154,276,428

(7)기타유동비금융자산	11,003,651,525	14,093,289,116	5,099,062,481

Ⅱ.비유동자산	239,037,218,996	240,976,977,286	224,249,254,667

(1)장기매출채권	25,103,550	25,103,550	45,175,366

(2)비유동채권	7,260,226,840	7,026,993,685	5,304,527,923

(3)기타비유동금융자산	10,545,772,484	9,129,772,484	8,792,525,681

(4)유형자산	10,923,608,329	11,378,497,710	11,216,239,185

(5)무형자산	208,007,967,703	211,489,441,758	192,295,064,737

(6)관계기업투자	0	0	225,777,424

(7)공동기업투자	0	0	5,099,855,704

(8)이연법인세자산	2,274,540,090	1,927,168,099	1,270,088,647

자산총계	1,183,540,305,224	1,266,305,616,445	1,090,486,206,984

부채

Ⅰ.유동부채	715,992,856,227	777,595,149,202	618,001,607,638

(1)매입채무	638,433,825,713	724,149,155,871	581,453,198,744

(2)기타지급채무	40,176,944,635	12,041,988,603	11,339,718,088

(3)기타유동금융부채	988,701,204	337,264,260	266,043,691

(4)당기법인세부채	10,795,074,148	11,137,622,331	8,241,338,989

(5)단기차입금	16,493,779,026	14,153,677,980	8,487,638,579

(6)유동성 전환사채	1,090,200,000	1,090,200,000	1,090,200,000

(7)유동성상환우선주부채	1,895,110,000	1,895,110,000	0

(8)기타유동비금융부채	6,119,221,501	12,790,130,157	7,123,469,547

Ⅱ.비유동부채	40,368,570,268	39,662,034,370	39,378,181,810

(1)장기차입금	0	0	9,008,748

(2)사채	10,000,000	10,000,000	0

(3)상환전환우선주부채	0	0	1,873,101,162

(4)기타비유동금융부채	853,258,364	853,934,781	0

(5)퇴직급여채무	5,711,272,526	4,574,291,729	3,910,508,536

(6)이연법인세부채	33,636,634,820	34,067,208,591	33,421,897,884

(7)기타비유동부채	157,404,558	156,599,269	163,665,480

부채총계	756,361,426,495	817,257,183,572	657,379,789,448

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	369,052,766,599	383,063,056,011	370,029,108,651

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

(2)기타불입자본	114,707,403,975	114,707,403,975	125,339,585,275

(3)기타자본구성요소	(47,048,905)	117,413,450	334,435,935

(4)이익잉여금	236,225,741,529	250,071,568,586	226,188,417,441

Ⅱ.비지배지분	58,126,112,130	65,985,376,862	63,077,308,885

자본총계	427,178,878,729	449,048,432,873	433,106,417,536

자본과부채총계	1,183,540,305,224	1,266,305,616,445	1,090,486,206,984

연결 포괄손익계산서
제 17 기 1분기 2016.01.01 부터 2016.03.31 까지
제 16 기 1분기 2015.01.01 부터 2015.03.31 까지
제 16 기 2015.01.01 부터 2015.12.31 까지
제 15 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 17 기 1분기	제 16 기 1분기	제 16 기	제 15 기

3개월	누적	3개월	누적

Ⅰ.매출	715,753,700,921	715,753,700,921	682,631,975,325	682,631,975,325	3,143,908,414,690	2,733,773,271,320

Ⅱ.매출원가	673,683,961,281	673,683,961,281	642,023,145,081	642,023,145,081	2,960,413,627,460	2,578,986,645,576

Ⅲ.매출총이익	42,069,739,640	42,069,739,640	40,608,830,244	40,608,830,244	183,494,787,230	154,786,625,744

Ⅳ.판매비와관리비	31,939,028,570	31,939,028,570	24,315,421,253	24,315,421,253	119,804,374,758	97,943,142,780

Ⅴ.영업이익(손실)	10,130,711,070	10,130,711,070	16,293,408,991	16,293,408,991	63,690,412,472	56,843,482,964

Ⅵ.기타영업외수익	5,406,596,467	5,406,596,467	3,680,054,867	3,680,054,867	15,370,901,489	9,500,522,357

Ⅶ.기타영업외비용	5,882,282,585	5,882,282,585	3,123,970,088	3,123,970,088	15,244,990,778	10,597,983,723

Ⅷ.금융수익	294,797,552	294,797,552	739,613,577	739,613,577	2,314,626,531	2,564,814,495

Ⅸ.금융원가	165,836,518	165,836,518	168,601,446	168,601,446	682,298,494	603,244,604

Ⅹ.지분법손익	0	0	(55,795,677)	(55,795,677)	(144,102,781)	(488,962,874)

XI.종속기업처분이익	0	0	0	0	77,790,822	0

XⅡ.공동기업투자처분이익	0	0	0	0	(517,289,178)	0

XⅢ.관계기업투자손상차손	0	0	0	0	(221,951,220)	0

XIV.법인세비용차감전순이익(손실)	9,783,985,986	9,783,985,986	17,364,710,224	17,364,710,224	65,677,677,219	57,218,628,615

XV.법인세비용	3,758,593,102	3,758,593,102	5,459,868,947	5,459,868,947	16,112,035,152	13,078,506,238

XVI.당기순이익(손실)	6,025,392,884	6,025,392,884	11,904,841,277	11,904,841,277	49,565,642,067	44,140,122,377

XVII.기타포괄손익	(269,317,341)	(269,317,341)	23,603,502	23,603,502	(136,618,923)	1,074,115,162

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(87,066,296)	(87,066,296)	(22,064,199)	(22,064,199)	80,432,914	566,605,568

1.법인세비용차감후기타포괄손익, 확정급여제도의 재측정손익	(87,066,296)	(87,066,296)	(22,064,199)	(22,064,199)	80,432,914	566,605,568

(2)당기손익으로 재분류되는 세후기타포괄손익	(182,251,045)	(182,251,045)	22,007,038	22,007,038	152,492,079	137,161,714

1.외화환산외환차이	(182,251,045)	(182,251,045)	22,007,038	22,007,038	152,492,079	137,161,714

(3)당기손익으로 재분류되는 지분법 적용대상 관계기업과 공동기업의 세후기타포괄손익에 대한 지분	0	0	23,660,663	23,660,663	(369,543,916)	370,347,880

XVIII.총포괄손익	5,756,075,543	5,756,075,543	11,928,444,779	11,928,444,779	49,429,023,144	45,214,237,539

XIX.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	3,833,946,304	3,833,946,304	10,255,978,918	10,255,978,918	41,590,130,572	40,452,095,267

(2)비지배지분에 귀속되는 당기순이익(손실)	2,191,446,580	2,191,446,580	1,648,862,359	1,648,862,359	7,975,511,495	3,688,027,110

XX.포괄손익의 귀속

(1)포괄손익, 지배기업의 소유주에게 귀속되는 지분	3,569,657,589	3,569,657,589	10,279,606,167	10,279,606,167	41,474,140,660	41,543,033,178

(2)포괄손익, 비지배지분	2,186,417,954	2,186,417,954	1,648,838,612	1,648,838,612	7,954,882,484	3,671,204,361

XXI.주당이익

(1)기본주당이익(손실)	109	109	286	286	1,170	1,126

(2)희석주당이익(손실)	109	109	286	286	1,170	1,126

연결 자본변동표
제 17 기 1분기 2016.01.01 부터 2016.03.31 까지
제 16 기 1분기 2015.01.01 부터 2015.03.31 까지
제 16 기 2015.01.01 부터 2015.12.31 까지
제 15 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	자기주식	기타자본구성요소	이익잉여금	비지배지분	자본 합계

2014.01.01 (Ⅰ.기초자본)	18,166,670,000	134,652,554,025	(16,800,000)	(173,239,533)	194,136,394,731	(1,944,535,557)	344,821,043,666

Ⅱ.자본의 변동	(1)당기순이익	0	0	0	0	40,452,095,267	3,688,027,110	44,140,122,377

(2)기타포괄손익	0	0	0	0	583,262,443	(16,656,875)	566,605,568

(3)해외사업환산손익	0	0	0	137,327,588	0	(165,874)	137,161,714

(4)지분법자본변동	0	0	0	370,347,880	0	0	370,347,880

(5)주식기준보상거래의 인식	0	0	0	0	0	9,815,054	9,815,054

(6)배당금지급	0	0	0	0	8,983,335,000	0	8,983,335,000

(7)자기주식취득	0	0	(9,296,168,750)	0	0	0	(9,296,168,750)

(8)사업결합	0	0	0	0	0	61,340,825,027	61,340,825,027

2014.12.31 (Ⅲ.기말자본)	18,166,670,000	134,652,554,025	(9,312,968,750)	334,435,935	226,188,417,441	63,077,308,885	433,106,417,536

2015.01.01 (Ⅰ.기초자본)	18,166,670,000	134,652,554,025	(9,312,968,750)	334,435,935	226,188,417,441	63,077,308,885	433,106,417,536

Ⅱ.자본의 변동	(1)당기순이익	0	0	0	0	41,590,130,572	7,975,511,495	49,565,642,067

(2)기타포괄손익	0	0	0	0	101,032,573	(20,599,659)	80,432,914

(3)해외사업환산손익	0	0	0	152,521,431	0	(29,352)	152,492,079

(4)지분법자본변동	0	0	0	(369,543,916)	0	0	(369,543,916)

(5)주식기준보상거래의 인식	0	0	0	0	0	185,493	185,493

(6)배당금지급	0	0	0	0	17,808,012,000	5,047,000,000	22,855,012,000

(7)자기주식취득	0	0	(10,632,181,300)	0	0	0	(10,632,181,300)

(8)사업결합	0	0	0	0	0	0	0

2015.12.31 (Ⅲ.기말자본)	18,166,670,000	134,652,554,025	(19,945,150,050)	117,413,450	250,071,568,586	65,985,376,862	449,048,432,873

2015.01.01 (Ⅰ.기초자본)	18,166,670,000	134,652,554,025	(9,312,968,750)	334,435,935	226,188,417,441	63,077,308,885	433,106,417,536

Ⅱ.자본의 변동	(1)당기순이익	0	0	0	0	10,255,978,918	1,648,862,359	11,904,841,277

(2)기타포괄손익	0	0	0	0	(22,064,199)	0	(22,064,199)

(3)해외사업환산손익	0	0	0	22,030,785	0	(23,747)	22,007,038

(4)지분법자본변동	0	0	0	23,660,663	0	0	23,660,663

(5)주식기준보상거래의 인식	0	0	0	0	0	(1,904,047)	(1,904,047)

(6)배당금지급	0	0	0	0	17,808,012,000	5,047,000,000	22,855,012,000

(7)자기주식취득	0	0	(664,595,500)	0	0	0	(664,595,500)

(8)사업결합	0	0	0	0	0	0	0

2015.03.31 (Ⅲ.기말자본)	18,166,670,000	134,652,554,025	(9,977,564,250)	380,127,383	218,614,320,160	59,677,243,450	421,513,350,768

2016.01.01 (Ⅰ.기초자본)	18,166,670,000	134,652,554,025	(19,945,150,050)	117,413,450	250,071,568,586	65,985,376,862	449,048,432,873

Ⅱ.자본의 변동	(1)당기순이익	0	0	0	0	3,833,946,304	2,191,446,580	6,025,392,884

(2)기타포괄손익	0	0	0	0	(81,710,861)	(5,355,435)	(87,066,296)

(3)해외사업환산손익	0	0	0	(182,577,854)	0	326,809	(182,251,045)

(4)지분법자본변동	0	0	0	0	0	0	0

(5)주식기준보상거래의 인식	0	0	0	18,115,499	0	(682,686)	17,432,813

(6)배당금지급	0	0	0	0	17,598,062,500	10,045,000,000	27,643,062,500

(7)자기주식취득	0	0	0	0	0	0	0

(8)사업결합	0	0	0	0	0	0	0

2016.03.31 (Ⅲ.기말자본)	18,166,670,000	134,652,554,025	(19,945,150,050)	(47,048,905)	236,225,741,529	58,126,112,130	427,178,878,729

연결 현금흐름표
제 17 기 1분기 2016.01.01 부터 2016.03.31 까지
제 16 기 1분기 2015.01.01 부터 2015.03.31 까지
제 16 기 2015.01.01 부터 2015.12.31 까지
제 15 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 17 기 1분기	제 16 기 1분기	제 16 기	제 15 기

Ⅰ.영업활동현금흐름	82,817,393,659	44,505,230,268	(42,218,122,771)	217,863,539,958

(1)당기순이익(손실)	6,025,392,884	11,904,841,277	49,565,642,067	44,140,122,377

(2)당기순이익조정을 위한 가감	81,490,733,119	35,397,691,979	(77,447,849,291)	185,069,050,897

1.법인세비용	3,758,593,102	5,459,868,947	16,112,035,152	13,078,506,238

2.이자수익	(294,797,552)	(752,773,663)	(2,314,626,531)	(2,564,814,495)

3.이자비용	165,836,518	168,601,446	682,298,494	603,244,604

4.감가상각비	580,948,382	594,275,272	2,487,928,705	2,540,634,004

5.무형자산상각비	3,542,228,968	3,320,899,105	14,004,662,233	12,079,119,870

6.유형자산처분손실	29,947,085	0	20,761,831	7,276,867

7.퇴직급여	1,177,675,312	962,931,100	3,914,417,864	3,804,027,214

8.대손상각비	(943,784,363)	(680,375,814)	(92,778,511)	203,058,157

9.기타의 대손상각비	689,243	0	456,526	531,186,000

10.관계기업투자손상차손	0	0	221,951,220	0

11.기타투자처분손실	0	0	36,075,379	0

12.외화환산손실	1,694,632,402	456,343,644	627,140,232	319,137,862

13.통화선도평가손실	838,122,266	203,668,014	139,971,395	266,043,691

14.충당부채전입액	0	0	0	40,000,000

15.무형자산손상차손	0	0	550,043,265	1,089,913,907

16.매도가능증권처분손실	575,834,016	0	0	0

17.주식기준보상	12,089,658	(1,904,047)	3,744,961	9,815,054

18.지분법손실	0	55,795,677	144,102,781	488,962,874

19.외화환산이익	(1,113,637,291)	(426,210,331)	(671,089,931)	(338,050,283)

20.대손충당금환입	(167,914)	0	(93,550,902)	(806,573)

21.통화선도평가이익	(1,166,783,652)	(896,714,261)	(223,660,578)	(214,645,997)

22.매도가능금융자산처분이익	0	0	(16,567)	0

23.유형자산처분이익	(9,582,409)	(9,889,613)	(100,823,952)	(3,059,636)

24.채무면제이익	0	0	(40,000,000)	(5,000,000)

25.종속기업투자처분이익	0	0	(77,790,822)	0

26.공동기업투자처분이익	0	0	(517,289,178)	0

27.배당금수익	(560,000)	0	0	0

28.매출채권의 감소(증가)	150,125,931,893	(17,032,172,295)	(176,913,551,825)	(14,830,228,744)

29.기타금융자산의 감소(증가)	10,771,689,313	(3,644,907,311)	1,876,753,347	(618,554,784)

30.재고자산의 감소(증가)	13,416,930,223	(19,618,119,445)	(52,570,537,632)	(12,585,053,911)

31.기타자산의 감소(증가)	3,088,891,334	(13,433,313,896)	(6,761,284,801)	3,821,758,296

32.매입채무의 증가(감소)	(99,412,311,123)	85,568,908,579	120,751,611,524	174,060,045,228

33.기타지급채무의 증가(감소)	1,526,956,694	(1,674,553,724)	2,602,950,001	1,897,867,264

34.기타금융부채의 증가(감소)	(187,332,679)	0	(266,043,691)	(196,921,849)

35.기타유동부채의 증가(감소)	(6,650,915,635)	(2,846,514,746)	3,942,780,738	3,878,364,154

36.퇴직금의 지급	(997,999,238)	(521,550,454)	(2,894,447,834)	(1,087,468,907)

37.사외적립자산의공정가치의 증가(감소)	961,608,566	145,399,795	(2,030,042,184)	(1,205,305,208)

(3)이자수취	291,821,184	668,716,318	2,189,769,657	2,389,830,443

(4)이자지급	(175,768,216)	(62,373,732)	(594,639,341)	(384,937,214)

(5)법인세납부(환급)	(4,814,785,312)	(3,403,645,574)	(15,931,045,863)	(13,350,526,545)

Ⅱ.투자활동현금흐름	(40,643,186,994)	(1,276,046,047)	(11,539,726,958)	(107,628,053,269)

(1)기타금융자산의 처분	456,019,438	5,187,694	21,594,636,369	713,072,796

(2)장기기타수취채권의 감소	772,340,607	89,975,340	1,548,675,657	438,223,098

(3)유형자산의 처분	97,016,481	11,450,000	125,166,621	1,114,918,703

(4)무형자산의 처분	0	0	268,131,244	0

(5)기타금융자산의 취득	(33,810,521,308)	(1,174,000,000)	(3,089,173,440)	(25,618,758,287)

(6)장기기타수취채권의 취득	(7,827,561,312)	(88,951,092)	(1,277,909,963)	(1,365,038,543)

(7)유형자산의 취득	(257,100,997)	(113,342,738)	(1,924,013,454)	(1,914,351,482)

(8)무형자산의 취득	(73,379,903)	(6,365,251)	(512,684,885)	(959,245,322)

(9)사업결합으로 인한 순현금유출	0	0	(28,270,802,397)	(74,932,374,232)

(10)공동기업투자주식의 취득	0	0	0	(5,104,500,000)

(11)종속기업에 대한 지배력 상실로 인한 순현금유출	0	0	(1,752,710)	0

Ⅲ.재무활동현금흐름	2,599,150,706	(1,151,576,762)	(32,135,974,489)	(25,179,450,096)

(1)단기차입금의 증가	22,554,212,559	5,330,539,936	38,118,675,069	28,989,113,346

(2)장기차입금의 증가	0	0	10,000,000	9,008,748

(3)배당금지급	0	0	(22,855,012,000)	(8,983,335,000)

(4)단기차입금의 상환	(19,955,061,853)	(5,808,494,923)	(36,775,265,793)	(35,898,068,440)

(5)장기차입금의 상환	0	(9,026,275)	(2,190,465)	0

(6)자기주식의 취득	0	(664,595,500)	(10,632,181,300)	(9,296,168,750)

Ⅳ.현금및현금성자산의순증가(감소)	44,773,357,371	42,077,607,459	(85,893,824,218)	85,056,036,593

Ⅴ.기초현금및현금성자산	49,461,553,014	135,380,305,761	135,380,305,761	50,332,013,887

Ⅵ.외화표시 현금성자산의 환율변동효과	12,105,507	(31,443,828)	(24,928,529)	(7,744,719)

Ⅶ.기말현금및현금성자산	94,247,015,892	177,426,469,392	49,461,553,014	135,380,305,761