나눔테크 사업보고서 (2017.12)
4. 재무제표

가. 재무상태표 (단위: 원)

과 목	2015연도
(제11기)	2016연도
(제12기)	2017연도
(제13기)

자산

Ⅰ.유동자산	4,916,768,481	4,775,221,782	5,997,522,863

⑴당좌자산	3,692,126,886	3,423,238,379	4,808,162,889

1.현금및현금성자산	1,160,224,897	848,955,955	1,279,867,292

정부보조금	(127,230,412)	(153,492,909)	(8,192,655)

2.단기금융상품	700,000,000	969,000,000	1,800,000,000

3.매도가능증권	110,022,294	97,269,897	152,578,303

4.매출채권	1,724,542,820	1,489,464,590	1,517,370,348

대손충당금	(290,814,990)	(393,509,757)	(546,817,079)

5.단기대여금	15,000,000	203,000,000	181,838,022

6.미수금	50,561,851	21,996,670	38,979,370

7.미수수익	16,759,944	11,210,249	18,977,325

8.선급금	317,051,057	286,805,513	123,017,457

9.선급비용	11,622,185	11,465,704	5,370,983

10.당기법인세자산	4,387,240	31,072,467	-

11.이연법인세자산	-	-	245,173,523

⑵재고자산	1,224,641,595	1,351,983,403	1,189,359,974

1.상품	144,160,355	141,412,803	128,476,619

평가충당금	-	-	(16,299,755)

2.제품	412,940,587	252,385,557	367,571,230

평가충당금	(118,465,334)	(116,597,094)	(147,443,407)

3.재공품	155,363,634	403,591,207	86,506,553

평가충당금	(9,856,000)	(9,856,000)	(9,856,000)

4.원재료	872,303,274	1,035,015,933	1,134,373,737

평가충당금	(231,804,921)	(353,969,003)	(353,969,003)

Ⅱ.비유동자산	2,548,976,597	2,267,647,317	2,521,507,526

⑴투자자산	218,641,193	83,964,974	229,641,179

1.장기금융상품	218,212,045	83,472,438	202,475,888

2.매도가능증권	400,000	400,000	400,000

3.기타의투자자산	-	-	20,000,000

4.퇴직연금운용자산	29,148	92,536	6,765,291

⑵유형자산	1,934,235,079	1,779,853,853	1,603,106,947

1.토지	442,000,000	442,000,000	442,000,000

2.건물	1,352,477,107	1,352,477,107	1,352,477,107

감가상각누계액	(250,944,244)	(284,756,170)	(318,568,096)

3.기계장치	67,009,000	67,009,000	67,009,000

감가상각누계액	(53,542,584)	(57,030,381)	(59,520,098)

정부보조금	(11,810,709)	(9,429,609)	(7,488,902)

4.차량운반구	122,034,085	136,753,739	146,022,179

감가상각누계액	(106,053,568)	(117,752,161)	(130,639,670)

5.공구와기구	1,271,848,425	1,318,481,152	1,365,575,152

감가상각누계액	(817,014,557)	(1,075,575,872)	(1,228,160,696)

정부보조금	(130,891,949)	(79,863,560)	(49,497,065)

6.비품	17,227,678	22,262,728	22,262,728

감가상각누계액	(10,321,625)	(14,179,131)	(18,447,265)

정부보조금	(1,137,257)	(669,566)	(448,817)

7.시설장치	188,624,001	188,624,001	229,134,001

감가상각누계액	(167,251,844)	(178,533,702)	(203,465,579)

정부보조금	(13,016,880)	(7,663,722)	(5,137,032)

8.건설중인자산	35,000,000	159,998,000	-

정부보조금	-	(82,298,000)	-

⑶무형자산	108,706,457	110,934,622	125,122,550

1.산업재산권	56,368,345	53,749,054	57,033,932

정부보조금	(1,708,639)	(1,458,378)	(1,208,117)

2.소프트웨어	84,401,751	75,958,305	155,682,887

정부보조금	(30,355,000)	(17,314,359)	(86,386,152)

⑷기타비유동자산	287,393,868	292,893,868	563,636,850

1.보증금	287,393,868	292,893,868	498,553,368

2.이연법인세자산	-	-	65,083,482

자산총계	7,465,745,078	7,042,869,099	8,519,030,389

부채

Ⅰ.유동부채	3,011,710,904	2,946,792,873	2,201,052,385

1.매입채무	223,646,985	216,622,280	100,609,364

2.단기차입금	1,500,000,000	1,700,000,000	1,200,000,000

3.미지급금	126,721,921	275,421,857	276,239,001

4.선수금	23,274,853	9,891,741	149,063,256

5.예수금	11,167,845	14,180,185	19,414,555

6.부가세예수금	90,407,699	70,707,101	165,719,147

7.미지급비용	31,625,601	24,203,709	66,389,622

8.당기법인세부채	-	-	223,617,440

9.유동성장기부채	1,004,866,000	635,766,000	-

Ⅱ.비유동부채	772,809,400	180,173,666	589,554,507

1.장기차입금	635,766,000	-	500,000,000

2.임대보증금	1,000,000	1,000,000	-

3.장기미지급금	136,043,400	179,173,666	89,554,507

4.퇴직급여충당부채	357,121,188	472,679,891	624,181,586

퇴직연금운용자산	(357,121,188)	(472,679,891)	(624,181,586)

부채총계	3,784,520,304	3,126,966,539	2,790,606,892

자본

Ⅰ.자본금	1,240,000,000	2,480,000,000	2,480,000,000

1.보통주자본금	1,000,000,000	2,000,000,000	2,000,000,000

2.우선주자본금	240,000,000	480,000,000	480,000,000

Ⅱ.자본잉여금	2,758,560,000	1,279,603,049	1,279,603,049

1.주식발행초과금	2,698,560,000	1,279,603,049	1,279,603,049

2.감자차익	60,000,000	-	-

Ⅲ.기타포괄손익누계액	(78,378,275)	(71,081,923)	(27,941,366)

1.매도가능증권평가손실	(78,378,275)	(71,081,923)	(27,941,366)

Ⅳ.이익잉여금	(238,956,951)	227,381,434	1,996,761,814

1.이익준비금	2,880,000	-	-

2.미처분이익잉여금	(241,836,951)	227,381,434	1,996,761,814

자본총계	3,681,224,774	3,915,902,560	5,728,423,497

부채 및 자본총계	7,465,745,078	7,042,869,099	8,519,030,389

나. (포괄)손익계산서 (단위: 원)

과 목	2015연도
(제11기)	2016연도
(제12기)	2017연도
(제13기)

Ⅰ.매출액	6,511,403,194	7,836,029,186	10,501,914,941

1.제품매출	5,593,117,756	7,051,841,518	9,147,532,051

2.상품매출	874,253,097	650,015,778	1,072,976,093

3.용역매출	26,032,341	116,171,890	263,406,797

4.임대료수익	18,000,000	18,000,000	18,000,000

Ⅱ.매출원가	3,440,906,977	3,717,449,376	4,178,286,671

(1)제품매출원가	2,828,933,028	3,237,841,583	3,480,981,535

1.기초제품재고액	457,794,431	294,475,253	135,788,463

2.당기제품제조원가	2,782,219,174	3,236,646,129	3,566,147,889

3.타계정으로 대체	(116,605,324)	(157,491,336)	(826,994)

4.기말제품재고액	(294,475,253)	(135,788,463)	(220,127,823)

(2)상품매출원가	595,319,053	451,873,410	530,256,465

1.기초상품재고액	12,950,003	144,160,355	141,412,803

2.당기상품매입액	743,975,491	483,811,835	589,391,388

3.타계정으로 대체	(17,446,086)	(34,685,977)	(88,370,862)

4.기말상품재고액	(144,160,355)	(141,412,803)	(112,176,864)

(3)용역매출원가	16,654,896	27,734,383	167,048,671

Ⅲ.매출총이익	3,070,496,217	4,118,579,810	6,323,628,270

Ⅳ.판매비와관리비	3,361,585,717	3,873,794,045	4,792,262,225

1.급여	688,902,391	879,701,890	968,566,152

2.퇴직급여	59,811,070	100,105,352	125,134,628

3.복리후생비	203,809,254	195,718,677	221,101,636

4.여비교통비	157,439,286	115,763,446	106,935,167

5.접대비	49,542,793	40,217,217	38,355,450

6.통신비	13,371,724	12,959,082	12,564,354

7.수도광열비	5,985,461	6,299,798	5,950,484

8.세금과공과	7,048,788	12,757,904	8,609,204

9.감가상각비	20,384,674	26,293,983	16,487,354

10.지급임차료	12,000,000	9,250,000	10,225,000

11.수선비	559,000	739,091	800,000

12.보험료	14,643,101	21,973,921	21,276,392

13.차량유지비	95,511,837	140,858,969	167,665,784

14.운반비	42,745,445	44,257,782	41,129,836

15.교육훈련비	1,380,074	2,490,952	30,171,656

16.도서인쇄비	26,987,845	20,230,324	49,157,100

17.소모품비	11,408,105	11,290,589	13,094,053

18.지급수수료	108,002,226	203,940,459	150,555,363

19.광고선전비	56,161,894	103,656,304	59,010,166

20.대손상각비	277,473,625	127,693,767	153,307,322

21.판매수수료	957,266,930	1,210,038,587	1,700,784,951

22.무형자산상각비	36,968,907	40,819,035	48,296,656

23.경상개발비	478,131,404	503,548,430	714,254,509

24.판매촉진비	36,049,883	43,188,486	128,829,008

Ⅴ.영업이익(손실)	(291,089,500)	244,785,765	1,531,366,045

Ⅵ.영업외수익	159,211,276	178,802,091	272,716,802

1.이자수익	52,721,470	43,100,717	42,884,017

2.유형자산처분이익	908,091	253,546	-

3.외환차익	18,578,780	15,811,815	3,636,260

4.외화환산이익	3,087,306	11,084,712	-

5.잡이익	83,915,629	108,551,301	226,196,525

Ⅶ.영업외비용	155,642,618	163,631,105	126,935,867

1.이자비용	110,457,692	90,932,347	51,438,048

2.외환차손	5,928,824	23,539,384	14,820,717

3.외화환산손실	1,094,070	-	32,579,692

4.기부금	28,900,000	18,100,000	25,000,000

5.매도가능증권처분손실	7,229,583	-	-

6.장기금융상품평가손실	-	27,446,327	2,238,052

7.유형자산처분손실	14,000	2,000	-

8.잡손실	2,018,449	3,611,047	859,358

Ⅷ .법인세비용차감전순이익(손실)	(287,520,842)	259,956,751	1,667,146,980

Ⅸ.법인세비용	1,372,520	32,575,317	(92,233,400)

Ⅹ.당기순이익(손실)	(288,893,362)	227,381,434	1,769,380,380

ⅩⅠ.기타포괄손익	8,128,784	7,296,352	43,140,557

ⅩⅡ.총포괄손익	(280,764,578)	234,677,786	1,812,520,937

다. 자본변동표 (단위:원)

구분	자본금	자본잉여금	기타포괄
손익누계액	이익잉여금	총계

2016연도(제12기)
2016.1.1(보고금액)
결손금 보전무상증자
당기순이익
매도가능증권평가이익
2016.12.31(당기말)	1,240,000,000-1,240,000,000--2,480,000,000	2,758,560,000(238,956,951)(1,240,000,000)--1,279,603,049	(78,378,275)---7,296,352(71,081,923)	(238,956,951)238,956,951-227,381,434227,381,434	3,681,224,774--227,381,4347,296,3523,915,902,560

2017연도(제13기)
2017.1.1(보고금액)
당기순이익
매도가능증권평가이익
2017.12.31(당기말)	2,480,000,000--2,480,000,000	1,279,603,049--1,279,603,049	(71,081,923)- 43,140,557 (27,941,366)	227,381,434 1,769,380,380 ,-1,996,761,814	3,915,902,560 1,769,380,38043,140,5575,728,423,497

라. 현금흐름표 (단위:원)

과 목	2015연도
(제11기)	2016연도
(제12기)	2017연도
(제13기)

Ⅰ.영업활동으로인한현금흐름	237,198,621	961,484,498	2,506,605,639

1.당기순이익(손실)	(288,893,362)	227,381,434	1,769,380,380

2.현금의유출이없는비용등의가산	878,230,458	592,851,648	609,153,384

퇴직급여	117,804,518	146,361,730	194,224,214

대손상각비	277,473,625	127,693,767	153,307,322

감가상각비	437,645,755	250,528,789	183,825,346

무형자산상각비	36,968,907	40,819,035	48,296,656

외화환산손실	1,094,070	-	27,261,794

유형자산처분손실	14,000	2,000	-

매도가능증권처분손실	7,229,583	-	-

장기금융상품평가손실	-	27,446,327	2,238,052

3.현금의유입이없는수익등의차감	(3,995,397)	(8,348,152)	-

유형자산처분이익	908,091	253,546	-

외화환산이익	3,087,306	8,094,606	-

4.영업활동으로인한자산부채의변동	(348,143,078)	149,599,568	128,071,875

매출채권의 감소(증가)	(387,739,746)	215,673,836	(55,167,552)

미수금의 감소(증가)	32,228,149	28,565,181	(17,982,700)

미수수익의 감소(증가)	10,780,220	5,549,695	(7,767,076)

선급금의 감소(증가)	(34,130,922)	30,245,544	163,788,056

선급비용의 감소(증가)	(277,293)	156,481	6,094,721

당기법인세자산의 감소(증가)	913,150	(6,636,478)	31,072,467

유동성이연법인세자산의감소(증가)	-	-	(245,173,523)

재고자산의 감소(증가)	116,106,059	(127,341,808)	162,623,429

비유동성이연법인세자산의감소(증가)	-	-	(77,251,331)

매입채무의 증가(감소)	(44,728,953)	(7,024,705)	(47,686,916)

미지급금의 증가(감소)	(28,094,015)	148,699,936	817,144

선수금의 증가(감소)	(7,980,445)	(13,383,112)	139,171,515

예수금의 증가(감소)	1,457,890	3,012,340	5,234,370

부가세예수금의 증가(감소)	20,135,392	(17,200,598)	95,012,046

미지급비용의 증가(감소)	24,188,167	(7,421,892)	42,185,913

당기법인세부채의증가(감소)	-	-	223,617,440

장기미지급금의 증가(감소)	66,826,416	43,130,266	(89,619,159)

퇴직연금운용자산의 감소(증가)	(90,668,926)	(115,622,091)	(158,174,450)

퇴직금의 지급	(27,158,221)	(30,803,027)	(42,722,519)

Ⅱ.투자활동으로인한현금흐름	479,890,333	(494,149,937)	(1,294,628,048)

1.투자활동으로인한현금유입액	4,402,704,748	2,536,251,186	1,035,776,478

단기금융상품의 감소	3,200,000,392	2,200,000,000	972,000,000

매도가능증권의 처분	498,113,648	-	-

단기대여금의 회수	593,168,240	200,000,000	21,161,978

장기금융상품의 감소	74,513,377	125,996,640	-

차량운반구의 처분	909,091	254,546	-

보증금의 감소	36,000,000	10,000,000	42,614,500

2.투자활동으로인한현금유출액	(3,922,814,415)	(3,030,401,123)	(2,330,404,526)

단기금융상품의 증가	3,100,000,000	2,400,000,000	1,803,000,000

장기금융상품의 증가	81,676,465	87,703,360	121,241,502

단기대여금의 대여	557,406,070	388,000,000	-

기타의투자자산의 증가	-	-	20,000,000

건물의 취득	15,454,545	-	-

차량운반구의 취득	-	22,207,836	9,268,440

공구와기구의 취득	28,896,255	24,272,727	-

비품의 취득	7,759,092	6,970,000	-

건설중인자산의 증가	45,840,473	42,700,000	42,487,000

산업재산권의 취득	42,948,101	8,576,200	15,502,584

소프트웨어의 취득	37,833,414	34,471,000	2,305,000

보증금의 증가	5,000,000	15,500,000	316,600,000

Ⅲ.재무활동으로인한현금흐름	(309,668,000)	(804,866,000)	(635,766,000)

1.재무활동으로인한현금유입액	300,000,000	1,400,000,000	500,000,000

단기차입금의 차입	300,000,000	1,400,000,000	-

장기차입금의 차입	-	-	500,000,000

2.재무활동으로인한현금유출액	(609,668,000)	(2,204,866,000)	(1,135,766,000)

단기차입금의 상환	-	1,200,000,000	500,000,000

유동성장기부채의 상환	604,868,000	1,004,866,000	635,766,000

배당금의 지급	4,800,000	-	-

Ⅳ.현금의증가(감소)	407,420,954	(337,531,439)	576,211,591

Ⅴ.기초의현금	625,573,531	1,032,994,485	695,463,046

Ⅵ.기말의현금	1,032,994,485	695,463,046	1,271,674,637