나눔테크 사업보고서 (2015.12)
4. 재무제표

가. 재무상태표 (단위: 원)

과 목	2013연도
(제9기)	2014연도
(제10기)	2015연도
(제11기)

자산

Ⅰ.유동자산	5,803,068,102	5,155,011,222	4,916,768,481

⑴당좌자산	3,985,196,419	3,814,263,568	3,692,126,886

1.현금및현금성자산	434,134,189	643,634,674	1,160,224,897

정부보조금	(4,196,747)	(18,061,143)	(127,230,412)

2.단기금융상품	1,700,000,392	800,000,392	700,000,000

3.매도가능증권	406,250,922	607,236,741	110,022,294

4.매출채권	941,680,499	1,334,136,518	1,724,542,820

대손충당금	(9,416,804)	(13,341,365)	(290,814,990)

5.단기대여금	-	50,762,170	15,000,000

6.미수금	114,950,000	82,790,000	50,561,851

7.미수수익	23,142,416	27,540,164	16,759,944

8.선급금	325,604,566	282,920,135	317,051,057

9.선급비용	12,139,138	11,344,892	11,622,185

10.당기법인세자산	8,534,700	5,300,390	4,387,240

11.부가세대급금	32,373,148	-	-

⑵재고자산	1,817,871,683	1,340,747,654	1,224,641,595

1.상품	257,515,600	12,950,003	144,160,355

평가충당금	(215,836,600)	-	-

2.제품	967,946,569	595,312,807	412,940,587

평가충당금	(120,149,101)	(137,518,376)	(118,465,334)

3.재공품	-	86,992,071	155,363,634

평가충당금	-	-	(9,856,000)

4.원재료	928,395,215	673,761,149	872,303,274

평가충당금	-	-	(231,804,921)

5.미착품	-	109,250,000	-

Ⅱ.비유동자산	2,709,537,852	2,868,688,662	2,548,976,597

⑴투자자산	175,522,760	211,455,476	218,641,193

1.장기금융상품	175,122,760	211,048,957	218,212,045

2.매도가능증권	400,000	400,000	400,000

3.퇴직연금운용자산	-	6,519	29,148

⑵유형자산	2,176,769,230	2,273,945,469	1,934,235,079

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

2.건물	1,304,807,370	1,304,807,370	1,352,477,107

감가상각누계액	(184,847,709)	(217,467,893)	(250,944,244)

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

감가상각누계액	(42,483,641)	(48,835,705)	(53,542,584)

정부보조금	(19,360,590)	(15,024,070)	(11,810,709)

4.차량운반구	181,369,205	186,734,085	122,034,085

감가상각누계액	(119,006,524)	(152,877,180)	(106,053,568)

5.공구와기구	398,393,614	1,054,657,252	1,271,848,425

감가상각누계액	(291,935,145)	(412,388,681)	(817,014,557)

정부보조금	(24,139,812)	(14,768,829)	(130,891,949)

6.비품	30,716,108	33,438,835	17,227,678

감가상각누계액	(28,349,321)	(31,029,189)	(10,321,625)

정부보조금	(1,791,420)	(1,876,656)	(1,137,257)

7.시설장치	188,624,001	188,624,001	188,624,001

감가상각누계액	(92,709,257)	(143,349,601)	(167,251,844)

정부보조금	(45,508,468)	(21,479,998)	(13,016,880)

8.건설중인자산	413,981,819	55,772,728	35,000,000

⑶무형자산	34,851,994	64,893,849	108,706,457

1.산업재산권	19,305,442	21,070,901	56,368,345

정부보조금	(1,135,219)	(1,958,900)	(1,708,639)

2.소프트웨어	39,519,467	114,260,681	84,401,751

정부보조금	(22,837,696)	(68,478,833)	(30,355,000)

⑷기타비유동자산	322,393,868	318,393,868	287,393,868

1.보증금	322,393,868	318,393,868	287,393,868

자산총계	8,512,605,954	8,023,699,884	7,465,745,078

부채

Ⅰ.유동부채	1,972,340,135	2,346,061,548	3,011,710,904

1.매입채무	156,051,335	268,375,938	223,646,985

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

3.미지급금	172,467,279	154,815,936	126,721,921

4.선수금	22,511,870	30,581,978	23,274,853

5.예수금	8,515,165	9,709,955	11,167,845

6.부가세예수금	-	70,272,307	90,407,699

7.미지급비용	7,915,286	7,437,434	31,625,601

8.당기법인세부채	13,200	-	-

9.유동성장기부채	404,866,000	604,868,000	1,004,866,000

Ⅱ.비유동부채	1,796,223,496	1,710,848,984	772,809,400

1.장기차입금	1,745,500,000	1,640,632,000	635,766,000

2.임대보증금	1,000,000	1,000,000	1,000,000

3.장기미지급금	49,723,496	69,216,984	136,043,400

4.퇴직급여충당부채	193,703,056	266,474,891	357,121,188

퇴직연금운용자산	(193,703,056)	(266,474,891)	(357,121,188)

부채총계	3,768,563,631	4,056,910,532	3,784,520,304

자본

Ⅰ.자본금	1,300,000,000	1,240,000,000	1,240,000,000

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

2.우선주자본금	300,000,000	240,000,000	240,000,000

Ⅱ.자본잉여금	2,698,560,000	2,758,560,000	2,758,560,000

1.주식발행초과금	2,698,560,000	2,698,560,000	2,698,560,000

2.감자차익	-	60,000,000	60,000,000

Ⅲ.기타포괄손익누계액	(81,801,034)	(86,507,059)	(78,378,275)

1.매도가능증권평가손실	(81,801,034)	(86,507,059)	(78,378,275)

Ⅳ.이익잉여금	827,283,357	54,736,411	(238,956,951)

1.이익준비금	1,800,000	2,400,000	2,880,000

2.미처분이익잉여금	825,483,357	52,336,411	(241,836,951)

자본총계	4,744,042,323	3,966,789,352	3,681,224,774

부채 및 자본총계	8,512,605,954	8,023,699,884	7,465,745,078

나. (포괄)손익계산서 (단위: 원)

과 목	2013연도
(제9기)	2014연도
(제10기)	2015연도
(제11기)

Ⅰ.매출액	4,119,261,750	5,014,016,597	6,511,403,194

1.제품매출	3,844,409,556	4,059,046,017	5,593,117,756

2.상품매출	237,120,603	791,594,102	874,253,097

3.용역매출	27,231,591	145,376,478	26,032,341

4.임대료수익	10,500,000	18,000,000	18,000,000

Ⅱ.매출원가	1,764,645,568	2,408,709,384	3,440,906,977

(1)제품매출원가	1,460,145,360	1,748,719,534	2,828,933,028

1.기초제품재고액	714,275,517	847,797,468	457,794,431

2.당기제품제조원가	1,593,667,311	1,378,399,985	2,782,219,174

3.타계정으로 대체	-	(19,683,488)	(116,605,324)

4.기말제품재고액	(847,797,468)	(457,794,431)	(294,475,253)

(2)상품매출원가	304,500,208	571,008,019	595,319,053

1.기초상품재고액	121,175,000	41,679,000	12,950,003

2.당기상품매입액	225,004,208	560,146,022	743,975,491

3.타계정으로 대체	-	(17,867,000)	(17,446,086)

4.기말상품재고액	(41,679,000)	(12,950,003)	(144,160,355)

(3)용역매출원가	-	88,981,831	16,654,896

Ⅲ.매출총이익	2,354,616,182	2,605,307,213	3,070,496,217

Ⅳ.판매비와관리비	2,917,961,895	2,593,501,576	3,361,585,717

1.급여	551,465,350	562,031,810	688,902,391

2.퇴직급여	55,912,724	54,642,936	59,811,070

3.복리후생비	122,714,323	162,891,150	203,809,254

4.여비교통비	113,418,042	166,751,557	157,439,286

5.접대비	55,349,668	42,882,226	49,542,793

6.통신비	13,752,956	20,861,422	13,371,724

7.수도광열비	5,639,041	6,877,060	5,985,461

8.세금과공과	8,360,879	7,627,092	7,048,788

9.감가상각비	50,189,412	34,451,221	20,384,674

10.지급임차료	13,700,000	12,250,000	12,000,000

11.수선비	7,597,830	175,500	559,000

12.보험료	48,817,456	23,506,206	14,643,101

13.차량유지비	65,058,842	87,511,598	95,511,837

14.운반비	11,782,858	23,197,124	42,745,445

15.교육훈련비	48,926,862	1,685,780	1,380,074

16.도서인쇄비	11,835,696	19,946,410	26,987,845

17.소모품비	10,582,928	11,850,616	11,408,105

18.지급수수료	125,795,921	92,022,619	108,002,226

19.광고선전비	113,615,063	67,578,643	56,161,894

20.대손상각비	391,916,805	3,924,561	277,473,625

21.전력비	13,769	13,004	-

22.판매수수료	544,647,336	592,097,739	957,266,930

23.무형자산상각비	8,590,469	12,089,429	36,968,907

24.경상개발비	538,277,665	548,274,065	478,131,404

25.판매촉진비	-	38,361,808	36,049,883

Ⅴ.영업이익(손실)	(563,345,713)	11,805,637	(291,089,500)

Ⅵ.영업외수익	313,369,967	200,143,029	159,211,276

1.이자수익	94,450,516	64,449,713	52,721,470

2.유형자산처분이익	107,825,968	-	908,091

3.외환차익	12,197,051	10,841,083	18,578,780

4.외화환산이익	-	4,937,403	3,087,306

5.매도가능증권처분이익	-	8,588,027	-

6.잡이익	98,896,432	111,326,803	83,915,629

Ⅶ.영업외비용	184,369,647	159,591,435	155,642,618

1.이자비용	149,131,508	127,193,344	110,457,692

2.외환차손	7,405,533	2,207,030	5,928,824

3.외화환산손실	451,820	703,226	1,094,070

4.기부금	23,925,000	22,980,000	28,900,000

5.매도가능증권처분손실	-	-	7,229,583

6.장기금융상품평가손실	-	6,486,623	-

7.유형자산처분손실	-	-	14,000

8.잡손실	3,455,786	21,212	2,018,449

Ⅷ.법인세차감전순이익(손실)	(434,345,393)	52,357,231	(287,520,842)

Ⅸ.법인세등	-	26,958,290	1,372,520

Ⅹ.당기순이익(손실)	(434,345,393)	25,398,941	(288,893,362)

다. 자본변동표 (단위:원)

구분	자본금	자본잉여금	기타포괄
손익누계액	이익잉여금	총계

2013연도(제9기)
2013.1.1(보고금액)
연차배당
당기순이익
매도가능증권평가이익
2013.12.31(전전기말)	1,300,000,000
-
-
-
1,300,000,000	2,698,560,000
-
-
-
2,698,560,000	(97,404,958)
-
-
15,603,924
(81,801,034)	1,267,628,750
(6,000,000)
(434,345,393)
-
827,283,357	5,168,783,792
(6,000,000)
(434,345,393)
15,603,924
4,744,042,323

2014연도(제10기)
2014.1.1(보고금액)
연차배당
전환상환우선주 상환
무상감자
당기순이익
매도가능증권평가손실
2014.12.31(전기말)	1,300,000,000
-
-
(60,000,000)
-
-
1,240,000,000	2,698,560,000
-
-
60,000,000
-
-
2,758,560,000	(81,801,034)
-
-
-
-
(4,706,025)
(86,507,059)	827,283,357
(6,000,000)
(791,945,887)
-
25,398,941
-
54,736,411	4,744,042,323
(6,000,000)
(791,945,887)
-
25,398,941
(4,706,025)
3,966,789,352

2015연도(제11기)
2015.1.1(보고금액)
연차배당
당기순이익
매도가능증권평가이익
2015.12.31(당기말)	1,240,000,000
-
-
-
1,240,000,000	2,758,560,000
-
-
-
2,758,560,000	(86,507,059)
-
-
8,128,784
(78,378,275)	54,736,411
(4,800,000)
(288,893,362)
-
(238,956,951)	3,966,789,352
(4,800,000)
(288,893,362)
8,128,784
3,681,224,774

라. 현금흐름표 (단위:원)

과 목	2013연도
(제9기)	2014연도
(제10기)	2015연도
(제11기)

Ⅰ.영업활동으로인한현금흐름	(25,873,438)	635,612,958	237,198,621

1.당기순이익(손실)	(434,345,393)	25,398,941	(288,893,362)

2.현금의유출이없는비용등의가산	646,263,030	330,343,961	878,230,458

퇴직급여	92,685,335	104,149,502	117,804,518

대손상각비	391,916,805	3,924,561	277,473,625

감가상각비	153,070,421	202,990,625	437,645,755

무형자산상각비	8,590,469	12,089,429	36,968,907

외화환산손실	-	703,221	1,094,070

유형자산처분손실	-	-	14,000

매도가능증권처분손실	-	-	7,229,583

장기금융상품평가손실	-	6,486,623	-

3.현금의유입이없는수익등의차감	(107,825,968)	(4,937,403)	(3,995,397)

유형자산처분이익	107,825,968	-	908,091

외화환산이익	-	4,937,403	3,087,306

4.영업활동으로인한자산부채의변동	(129,965,107)	284,807,459	(348,143,078)

매출채권의감소(증가)	340,641,522	(387,880,753)	(387,739,746)

미수금의감소(증가)	(114,950,000)	32,160,000	32,228,149

미수수익의감소(증가)	(19,056,643)	(4,397,748)	10,780,220

선급금의감소(증가)	(88,812,501)	42,684,431	(34,130,922)

선급비용의감소(증가)	29,117,773	794,246	(277,293)

당기법인세자산의감소(증가)	(8,534,700)	3,234,310	913,150

부가세대급금의감소(증가)	(32,373,148)	32,373,148	-

재고자산의감소(증가)	5,123,291	477,124,029	116,106,059

매입채무의증가(감소)	54,588,811	112,324,603	(44,728,953)

미지급금의증가(감소)	71,833,986	(17,651,343)	(28,094,015)

선수금의증가(감소)	(7,234,990)	7,729,024	(7,980,445)

예수금의증가(감소)	(70,003,185)	1,194,790	1,457,890

부가세예수금의증가(감소)	(88,469,025)	70,272,307	20,135,392

미지급비용의증가(감소)	(2,033,675)	(477,852)	24,188,167

당기법인세부채의증가(감소)	(97,140,784)	(13,200)	-

장기미지급금의증가(감소)	(9,976,504)	19,493,488	66,826,416

퇴직연금운용자산의감소(증가)	(77,461,786)	(72,778,354)	(90,668,926)

퇴직금의지급	(15,223,549)	(31,377,667)	(27,158,221)

Ⅱ.투자활동으로인한현금흐름	(1,307,028,759)	262,835,018	479,890,333

1.투자활동으로인한현금유입액	9,396,971,654	6,345,760,519	4,402,704,748

단기금융상품의감소	7,023,691,915	4,900,000,000	3,200,000,392

매도가능증권의처분	1,192,522,896	944,890,019	498,113,648

단기대여금의회수	946,847,753	487,870,500	593,168,240

장기금융상품의 감소	-	-	74,513,377

기계장치의처분	200,000,000	-	-

차량운반구의처분	30,909,090	-	909,091

보증금의감소	3,000,000	13,000,000	36,000,000

2.투자활동으로인한현금유출액	(10,704,000,413)	(6,082,925,501)	(3,922,814,415)

단기금융상품의증가	8,156,938,752	4,000,000,000	3,100,000,000

장기금융상품의증가	55,622,760	42,412,820	81,676,465

매도가능증권의취득	1,198,328,427	1,150,581,863	-

단기대여금의대여	892,892,021	538,632,670	557,406,070

건물의취득	-	-	15,454,545

차량운반구의취득	85,058,470	5,364,880	-

공구와기구의취득	73,286,435	60,809,249	28,896,255

비품의취득	654,336	538,188	7,759,092

건설중인자산의증가	128,452,819	233,454,547	45,840,473

산업재산권의취득	11,559,732	3,408,544	42,948,101

소프트웨어의취득	11,945,232	38,722,740	37,833,414

보증금의증가	89,261,429	9,000,000	5,000,000

Ⅲ.재무활동으로인한현금흐름	(359,866,000)	(702,811,887)	(309,668,000)

1.재무활동으로인한현금유입액	201,000,000	800,000,000	300,000,000

단기차입금의차입	-	300,000,000	300,000,000

장기차입금의차입	200,000,000	500,000,000	-

임대보증금의증가	1,000,000	-	-

2.재무활동으로인한현금유출액	(560,866,000)	(1,502,811,887)	(609,668,000)

단기차입금의상환	-	300,000,000	-

유동성장기부채의상환	554,866,000	404,866,000	604,868,000

전환상환우선주의상환	-	791,945,887	-

배당금의지급	6,000,000	6,000,000	4,800,000

Ⅳ.현금의증가(감소)	(1,692,768,197)	195,636,089	407,420,954

Ⅴ.기초의현금	2,122,705,639	429,937,442	625,573,531

Ⅵ.기말의현금	429,937,442	625,573,531	1,032,994,485