나눔테크 사업보고서 (2018.12)
4. 재무제표

가. 재무상태표 (단위: 원)

과 목	2016연도
(제12기)	2017연도
(제13기)	2018연도
(제14기)

자산

Ⅰ.유동자산	4,775,221,782	5,997,522,863	7,904,208,265

⑴당좌자산	3,423,238,379	4,808,162,889	5,923,299,013

1.현금및현금성자산	848,955,955	1,279,867,292	1,618,840,075

정부보조금	(153,492,909)	(8,192,655)	(6,407,241)

2.단기금융상품	969,000,000	1,800,000,000	2,838,448,403

3.매도가능증권	97,269,897	152,578,303	-

4.매출채권	1,489,464,590	1,517,370,348	1,677,999,002

대손충당금	(393,509,757)	(546,817,079)	(500,201,905)

5.단기대여금	203,000,000	181,838,022	-

6.미수금	21,996,670	38,979,370	-

7.미수수익	11,210,249	18,977,325	24,111,052

8.선급금	286,805,513	123,017,457	64,202,676

9.선급비용	11,465,704	5,370,983	7,111,589

10.당기법인세자산	31,072,467	-

11.이연법인세자산	-	245,173,523	199,195,362

⑵재고자산	1,351,983,403	1,189,359,974	1,980,909,252

1.상품	141,412,803	128,476,619	68,884,377

평가충당금	-	(16,299,755)	(16,299,755)

2.제품	252,385,557	367,571,230	539,128,070

평가충당금	(116,597,094)	(147,443,407)	(85,726,384)

3.재공품	403,591,207	86,506,553	506,538,136

평가충당금	(9,856,000)	(9,856,000)	-

4.원재료	1,035,015,933	1,134,373,737	1,110,938,707

평가충당금	(353,969,003)	(353,969,003)	(249,924,896)

5.미착품	107,370,997

Ⅱ.비유동자산	2,267,647,317	2,521,507,526	2,199,559,825

⑴투자자산	83,964,974	229,641,179	4,485,638

1.장기금융상품	83,472,438	202,475,888	3,085,638

2.매도가능증권	400,000	400,000	1,400,000

3.기타의투자자산	-	20,000,000	-

4.퇴직연금운용자산	92,536	6,765,291	-

⑵유형자산	1,779,853,853	1,603,106,947	1,521,994,671

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	(284,756,170)	(318,568,096)	(352,380,024)

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

감가상각누계액	(57,030,381)	(59,520,098)	(61,459,723)

정부보조금	(9,429,609)	(7,488,902)	(5,549,277)

4.차량운반구	136,753,739	146,022,179	154,704,329

감가상각누계액	(117,752,161)	(130,639,670)	(144,258,093)

5.공구와기구	1,318,481,152	1,365,575,152	1,438,110,946

감가상각누계액	(1,075,575,872)	(1,228,160,696)	(1,349,858,722)

정부보조금	(79,863,560)	(49,497,065)	(34,263,380)

6.비품	22,262,728	22,262,728	30,870,000

감가상각누계액	(14,179,131)	(18,447,265)	(23,090,984)

정부보조금	(669,566)	(448,817)	(2,188,800)

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

감가상각누계액	(178,533,702)	(203,465,579)	(219,261,709)

정부보조금	(7,663,722)	(5,137,032)	-

8.건설중인자산	159,998,000	-	-

정부보조금	(82,298,000)	-	-

⑶무형자산	110,934,622	125,122,550	78,176,766

1.산업재산권	53,749,054	57,033,932	50,886,084

정부보조금	(1,458,378)	(1,208,117)	(1,087,305)

2.소프트웨어	75,958,305	155,682,887	91,046,671

정부보조금	(17,314,359)	(86,386,152)	(62,668,684)

⑷기타비유동자산	292,893,868	563,636,850	594,902,750

1.보증금	292,893,868	498,553,368	495,993,868

2.이연법인세자산	-	65,083,482	98,908,882

자산총계	7,042,869,099	8,519,030,389	10,103,768,090

부채

Ⅰ.유동부채	2,946,792,873	2,201,052,385	1,822,378,157

1.매입채무	216,622,280	100,609,364	186,797,983

2.단기차입금	1,700,000,000	1,200,000,000	300,000,000

3.미지급금	275,421,857	276,239,001	442,857,309

4.선수금	9,891,741	149,063,256	156,740,779

5.예수금	14,180,185	19,414,555	22,289,515

6.부가세예수금	70,707,101	165,719,147	175,072,638

7.미지급비용	24,203,709	66,389,622	78,145,032

8.당기법인세부채	-	223,617,440	335,364,901

9.유동성장기부채	635,766,000	-	125,110,000

Ⅱ.비유동부채	180,173,666	589,554,507	798,574,278

1.장기차입금	-	500,000,000	574,890,000

2.임대보증금	1,000,000	-	-

3.장기미지급금	179,173,666	89,554,507	124,201,964

4.퇴직급여충당부채	472,679,891	624,181,586	-

퇴직연금운용자산	(472,679,891)	(624,181,586)	-

5.하자보수충당부채	-	-	1,852,429

6.반품충당부채	-	-	97,629,885

부채총계	3,126,966,539	2,790,606,892	2,620,952,435

자본

Ⅰ.자본금	2,480,000,000	2,480,000,000	2,670,000,000

1.보통주자본금	2,000,000,000	2,000,000,000	2,510,000,000

2.우선주자본금	480,000,000	480,000,000	160,000,000

Ⅱ.자본잉여금	1,279,603,049	1,279,603,049	1,917,143,549

1.주식발행초과금	1,279,603,049	1,279,603,049	1,917,143,549

2.감자차익	-	-	-

Ⅲ.기타포괄손익누계액	(71,081,923)	(27,941,366)	-

1.매도가능증권평가손실	(71,081,923)	(27,941,366)	-

Ⅳ.이익잉여금	227,381,434	1,996,761,814	2,895,672,106

1.이익준비금	-	-	-

2.미처분이익잉여금	227,381,434	1,996,761,814	2,895,672,106

자본총계	3,915,902,560	5,728,423,497	7,482,815,655

부채 및 자본총계	7,042,869,099	8,519,030,389	10,103,768,090

나. (포괄)손익계산서 (단위: 원)

과 목	2016연도
(제12기)	2017연도
(제13기)	2018연도
(제14기)

Ⅰ.매출액	7,836,029,186	10,501,914,941	11,471,634,341

1.제품매출	7,051,841,518	9,147,532,051	10,277,713,307

2.상품매출	650,015,778	1,072,976,093	1,102,431,851

3.용역매출	116,171,890	263,406,797	73,489,183

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

Ⅱ.매출원가	3,717,449,376	4,178,286,671	3,821,320,862

(1)제품매출원가	3,237,841,583	3,480,981,535	3,065,015,220

1.기초제품재고액	294,475,253	135,788,463	220,127,823

2.당기제품제조원가	3,236,646,129	3,566,147,889	3,483,420,802

3.타계정으로 대체	(157,491,336)	(826,994)	(185,131,719)

4.기말제품재고액	(135,788,463)	(220,127,823)	(453,401,686)

(2)상품매출원가	451,873,410	530,256,465	704,263,353

1.기초상품재고액	144,160,355	141,412,803	112,176,864

2.당기상품매입액	483,811,835	589,391,388	686,127,257

3.타계정으로 대체	(34,685,977)	(88,370,862)	(41,456,146)

4.기말상품재고액	(141,412,803)	(112,176,864)	(52,584,622)

(3)용역매출원가	27,734,383	167,048,671	52,042,289

Ⅲ.매출총이익	4,118,579,810	6,323,628,270	7,650,313,479

Ⅳ.판매비와관리비	3,873,794,045	4,792,262,225	4,762,598,859

1.급여	879,701,890	968,566,152	1,066,224,963

2.퇴직급여	100,105,352	125,134,628	133,213,204

3.복리후생비	195,718,677	221,101,636	186,336,039

4.여비교통비	115,763,446	106,935,167	113,075,612

5.접대비	40,217,217	38,355,450	35,735,700

6.통신비	12,959,082	12,564,354	13,139,422

7.수도광열비	6,299,798	5,950,484	4,238,907

8.세금과공과	12,757,904	8,609,204	18,366,432

9.감가상각비	26,293,983	16,487,354	31,019,178

10.지급임차료	9,250,000	10,225,000	10,200,000

11.수선비	739,091	800,000	3,038,986

12.보험료	21,973,921	21,276,392	23,297,727

13.차량유지비	140,858,969	167,665,784	178,888,640

14.운반비	44,257,782	41,129,836	43,193,510

15.교육훈련비	2,490,952	30,171,656	41,557,993

16.도서인쇄비	20,230,324	49,157,100	13,664,636

17.소모품비	11,290,589	13,094,053	20,767,210

18.지급수수료	203,940,459	150,555,363	251,708,014

19.광고선전비	103,656,304	59,010,166	72,481,912

20.대손상각비	127,693,767	153,307,322	(46,615,174)

21.판매수수료	1,210,038,587	1,700,784,951	1,988,492,452

22.무형자산상각비	40,819,035	48,296,656	53,936,718

23.경상개발비	503,548,430	714,254,509	438,523,801

24.판매촉진비	43,188,486	128,829,008	66,260,548

25.하자보수비	-	-	1,852,429

Ⅴ.영업이익(손실)	244,785,765	1,531,366,045	2,887,714,620

Ⅵ.영업외수익	178,802,091	272,716,802	303,498,604

1.이자수익	43,100,717	42,884,017	81,859,568

2.유형자산처분이익	253,546	-	-

3.외환차익	15,811,815	3,636,260	39,913,254

4.외화환산이익	11,084,712	-	1,182,119

5.잡이익	108,551,301	226,196,525	136,800,046

6.투자자산처분이익	-	-	2,583

7.전기오류수정이익	-	-	43,741,034

Ⅶ.영업외비용	163,631,105	126,935,867	338,800,907

1.이자비용	90,932,347	51,438,048	32,067,388

2.외환차손	23,539,384	14,820,717	8,240,611

3.외화환산손실	-	32,579,692	6,122,934

4.기부금	18,100,000	25,000,000	29,300,000

5.매도가능증권처분손실	-	-	22,600,746

6.장기금융상품평가손실	27,446,327	2,238,052	-

7.유형자산처분손실	2,000	-	-

8.잡손실	3,611,047	859,358	472,397

9.투자자산처분손실	-	-	29,033,599

10.전기오류수정손실	-	-	210,963,232

Ⅷ .법인세비용차감전순이익(손실)	259,956,751	1,667,146,980	2,852,412,317

Ⅸ.법인세비용	32,575,317	(92,233,400)	446,308,083

Ⅹ.당기순이익(손실)	227,381,434	1,769,380,380	2,406,104,234

ⅩⅠ.기타포괄손익	7,296,352	43,140,557	27,941,366

ⅩⅡ.총포괄손익	234,677,786	1,812,520,937	2,434,045,600

다. 자본변동표 (단위:원)

구분	자본금	자본잉여금	기타포괄
손익누계액	이익잉여금	총계

2017연도(제13기)
2017.1.1(보고금액)
당기순이익
매도가능증권평가이익
2017.12.31( 전기말 )	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

2018연도(제14기)
2018.1.1(보고금액)
유상증자전환상환우선주의전환전환상환우선주의상환 당기순이익
매도가능증권평가이익
2018.12.31(당기말)	2,480,000,000110,000,00080,000,000- --2,670,000,000	1,279,603,049717,540,500(80,000,000) -1,917,143,549	(27,941,366) - -- -27,941,366-	1,996,761,814 - - (1,507,193,942) 2,406,104,234-2,895,672,106	5,728,423,497 827,540,500 - (1,507,193,942) 2,406,104,23427,941,366 7,482,815,655

라. 현금흐름표 (단위:원)

과 목	2016연도
(제12기)	2017연도
(제13기)	2018연도
(제14기)

Ⅰ.영업활동으로인한현금흐름	961,484,498	2,506,605,639	2,296,635,178

1.당기순이익(손실)	227,381,434	1,769,380,380	2,406,104,234

2.현금의유출이없는비용등의가산	592,851,648	609,153,384	573,759,371

퇴직급여	146,361,730	194,224,214	110,734,887

대손상각비	127,693,767	153,307,322	(46,615,714)

감가상각비	250,528,789	183,825,346	150,024,170

무형자산상각비	40,819,035	48,296,656	53,936,718

외화환산손실	-	27,261,794	5,953,887

반품충당부채전입액	-	-	97,629,885

하자보수비	-	-	1,852,429

전기오류수정손실	-	-	148,608,224

유형자산처분손실	2,000	-	-

매도가능증권처분손실	-	-	22,600,746

투자자산처분손실	-	-	29,033,599

장기금융상품평가손실	27,446,327	2,238,052	-

3.현금의유입이없는수익등의차감	(8,348,152)	-	(43,411,191)

유형자산처분이익	253,546	-	2,583

외화환산이익	8,094,606	-	1,182,119

전기오류수정이익	42,226,489

4.영업활동으로인한자산부채의변동	149,599,568	128,071,875	(639,817,236)

매출채권의 감소(증가)	215,673,836	(55,167,552)	(163,971,535)

미수금의 감소(증가)	28,565,181	(17,982,700)	38,979,370

미수수익의 감소(증가)	5,549,695	(7,767,076)	(5,133,727)

선급금의 감소(증가)	30,245,544	163,788,056	61,564,630

선급비용의 감소(증가)	156,481	6,094,721	(1,740,606)

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

유동성이연법인세자산의감소(증가)	-	(245,173,523)	45,978,161

재고자산의 감소(증가)	(127,341,808)	162,623,429	(752,072,638)

비유동성이연법인세자산의감소(증가)	-	(77,251,331)	(41,706,300)

매입채무의 증가(감소)	(7,024,705)	(47,686,916)	86,188,619

미지급금의 증가(감소)	148,699,936	817,144	119,859,366

선수금의 증가(감소)	(13,383,112)	139,171,515	(94,171,759)

예수금의 증가(감소)	3,012,340	5,234,370	2,874,960

부가세예수금의 증가(감소)	(17,200,598)	95,012,046	9,353,491

미지급비용의 증가(감소)	(7,421,892)	42,185,913	11,755,410

당기법인세부채의증가(감소)	-	223,617,440	111,747,461

장기미지급금의 증가(감소)	43,130,266	(89,619,159)	34,647,457

퇴직연금운용자산의 감소(증가)	(115,622,091)	(158,174,450)	630,946,877

퇴직금의 지급	(30,803,027)	(42,722,519)	(26,270,340)

확정기여형 퇴직연금의 납입	-	-	(708,646,133)

Ⅱ.투자활동으로인한현금흐름	(494,149,937)	(1,294,628,048)	(576,223,539)

1.투자활동으로인한현금유입액	2,536,251,186	1,035,776,478	3,195,328,910

단기금융상품의 감소	2,200,000,000	972,000,000	2,619,920,000

단기대여금의 회수	200,000,000	21,161,978	181,838,022

장기금융상품의 감소	125,996,640	-	201,800,018

차량운반구의 처분	254,546	-	164,211,370

보증금의 감소	10,000,000	42,614,500	27,559,500

2.투자활동으로인한현금유출액	(3,030,401,123)	(2,330,404,526)	(3,771,552,449)

단기금융상품의 증가	2,400,000,000	1,803,000,000	3,529,797,290

장기금융상품의 증가	87,703,360	121,241,502	103,852,136

단기대여금의 대여	388,000,000	-	37,000,195

기타의투자자산의 증가	-	20,000,000	-

차량운반구의 취득	22,207,836	9,268,440	8,682,150

공구와기구의 취득	24,272,727	-	54,022,472

비품의 취득	6,970,000	-	6,207,272

건설중인자산의 증가	42,700,000	42,487,000	-

산업재산권의 취득	8,576,200	15,502,584	6,990,934

소프트웨어의 취득	34,471,000	2,305,000	-

보증금의 증가	15,500,000	316,600,000	25,000,000

Ⅲ.재무활동으로인한현금흐름	(804,866,000)	(635,766,000)	(1,379,653,442)

1.재무활동으로인한현금유입액	1,400,000,000	500,000,000	2,027,540,500

단기차입금의 차입	1,400,000,000	-	1,000,000,000

장기차입금의 차입	-	500,000,000	200,000,000

유상증자	-	-	827,540,500

2.재무활동으로인한현금유출액	(2,204,866,000)	(1,135,766,000)	(3,407,193,942)

단기차입금의 상환	1,200,000,000	500,000,000	1,900,000,000

유동성장기부채의 상환	1,004,866,000	635,766,000	-

전환상환우선주의 상환	-	-	1,507,193,942

배당금의 지급	-	-	-

Ⅳ.현금의증가(감소)	(337,531,439)	576,211,591	340,758,197

Ⅴ.기초의현금	1,032,994,485	695,463,046	1,271,674,637

Ⅵ.기말의현금	695,463,046	1,271,674,637	1,612,432,834