나눔테크 사업보고서 (2016.12)
4. 재무제표

가. 재무상태표 (단위: 원)

과 목	2014연도
(제10기)	2015연도
(제11기)	2016연도
(제12기)

자산

Ⅰ.유동자산	5,155,011,222	4,916,768,481	4,775,221,782

⑴당좌자산	3,814,263,568	3,692,126,886	3,423,238,379

1.현금및현금성자산	643,634,674	1,160,224,897	848,955,955

정부보조금	(18,061,143)	(127,230,412)	(153,492,909)

2.단기금융상품	800,000,392	700,000,000	969,000,000

3.매도가능증권	607,236,741	110,022,294	97,269,897

4.매출채권	1,334,136,518	1,724,542,820	1,489,464,590

대손충당금	(13,341,365)	(290,814,990)	(393,509,757)

5.단기대여금	50,762,170	15,000,000	203,000,000

6.미수금	82,790,000	50,561,851	21,996,670

7.미수수익	27,540,164	16,759,944	11,210,249

8.선급금	282,920,135	317,051,057	286,805,513

9.선급비용	11,344,892	11,622,185	11,465,704

10.당기법인세자산	5,300,390	4,387,240	31,072,467

⑵재고자산	1,340,747,654	1,224,641,595	1,351,983,403

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

2.제품	595,312,807	412,940,587	252,385,557

평가충당금	(137,518,376)	(118,465,334)	(116,597,094)

3.재공품	86,992,071	155,363,634	403,591,207

평가충당금	-	(9,856,000)	(9,856,000)

4.원재료	673,761,149	872,303,274	1,035,015,933

평가충당금	-	(231,804,921)	(353,969,003)

5.미착품	109,250,000	-	-

Ⅱ.비유동자산	2,868,688,662	2,548,976,597	2,267,647,317

⑴투자자산	211,455,476	218,641,193	83,964,974

1.장기금융상품	211,048,957	218,212,045	83,472,438

2.매도가능증권	400,000	400,000	400,000

3.퇴직연금운용자산	6,519	29,148	92,536

⑵유형자산	2,273,945,469	1,934,235,079	1,779,853,853

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

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

감가상각누계액	(217,467,893)	(250,944,244)	(284,756,170)

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

감가상각누계액	(48,835,705)	(53,542,584)	(57,030,381)

정부보조금	(15,024,070)	(11,810,709)	(9,429,609)

4.차량운반구	186,734,085	122,034,085	136,753,739

감가상각누계액	(152,877,180)	(106,053,568)	(117,752,161)

5.공구와기구	1,054,657,252	1,271,848,425	1,318,481,152

감가상각누계액	(412,388,681)	(817,014,557)	(1,075,575,872)

정부보조금	(14,768,829)	(130,891,949)	(79,863,560)

6.비품	33,438,835	17,227,678	22,262,728

감가상각누계액	(31,029,189)	(10,321,625)	(14,179,131)

정부보조금	(1,876,656)	(1,137,257)	(669,566)

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

감가상각누계액	(143,349,601)	(167,251,844)	(178,533,702)

정부보조금	(21,479,998)	(13,016,880)	(7,663,722)

8.건설중인자산	55,772,728	35,000,000	159,998,000

정부보조금	-	-	(82,298,000)

⑶무형자산	64,893,849	108,706,457	110,934,622

1.산업재산권	21,070,901	56,368,345	53,749,054

정부보조금	(1,958,900)	(1,708,639)	(1,458,378)

2.소프트웨어	114,260,681	84,401,751	75,958,305

정부보조금	(68,478,833)	(30,355,000)	(17,314,359)

⑷기타비유동자산	318,393,868	287,393,868	292,893,868

1.보증금	318,393,868	287,393,868	292,893,868

자산총계	8,023,699,884	7,465,745,078	7,042,869,099

부채

Ⅰ.유동부채	2,346,061,548	3,011,710,904	2,946,792,873

1.매입채무	268,375,938	223,646,985	216,622,280

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

3.미지급금	154,815,936	126,721,921	275,421,857

4.선수금	30,581,978	23,274,853	9,891,741

5.예수금	9,709,955	11,167,845	14,180,185

6.부가세예수금	70,272,307	90,407,699	70,707,101

7.미지급비용	7,437,434	31,625,601	24,203,709

8.유동성장기부채	604,868,000	1,004,866,000	635,766,000

Ⅱ.비유동부채	1,710,848,984	772,809,400	180,173,666

1.장기차입금	1,640,632,000	635,766,000	-

2.임대보증금	1,000,000	1,000,000	1,000,000

3.장기미지급금	69,216,984	136,043,400	179,173,666

4.퇴직급여충당부채	266,474,891	357,121,188	472,679,891

퇴직연금운용자산	(266,474,891)	(357,121,188)	(472,679,891)

부채총계	4,056,910,532	3,784,520,304	3,126,966,539

자본

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

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

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

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

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

2.감자차익	60,000,000	60,000,000	-

Ⅲ.기타포괄손익누계액	(86,507,059)	(78,378,275)	(71,081,923)

1.매도가능증권평가손실	(86,507,059)	(78,378,275)	(71,081,923)

Ⅳ.이익잉여금	54,736,411	(238,956,951)	227,381,434

1.이익준비금	2,400,000	2,880,000	-

2.미처분이익잉여금	52,336,411	(241,836,951)	227,381,434

자본총계	3,966,789,352	3,681,224,774	3,915,902,560

부채 및 자본총계	8,023,699,884	7,465,745,078	7,042,869,099

나. (포괄)손익계산서 (단위: 원)

과 목	2014연도
(제10기)	2015연도
(제11기)	2016연도
(제12기)

Ⅰ.매출액	5,014,016,597	6,511,403,194	7,836,029,186

1.제품매출	4,059,046,017	5,593,117,756	7,051,841,518

2.상품매출	791,594,102	874,253,097	650,015,778

3.용역매출	145,376,478	26,032,341	116,171,890

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

Ⅱ.매출원가	2,408,709,384	3,440,906,977	3,717,449,376

(1)제품매출원가	1,748,719,534	2,828,933,028	3,237,841,583

1.기초제품재고액	847,797,468	457,794,431	294,475,253

2.당기제품제조원가	1,378,399,985	2,782,219,174	3,236,646,129

3.타계정으로 대체	(19,683,488)	(116,605,324)	(157,491,336)

4.기말제품재고액	(457,794,431)	(294,475,253)	(135,788,463)

(2)상품매출원가	571,008,019	595,319,053	451,873,410

1.기초상품재고액	41,679,000	12,950,003	144,160,355

2.당기상품매입액	560,146,022	743,975,491	483,811,835

3.타계정으로 대체	(17,867,000)	(17,446,086)	(34,685,977)

4.기말상품재고액	(12,950,003)	(144,160,355)	(141,412,803)

(3)용역매출원가	88,981,831	16,654,896	27,734,383

Ⅲ.매출총이익	2,605,307,213	3,070,496,217	4,118,579,810

Ⅳ.판매비와관리비	2,593,501,576	3,361,585,717	3,873,794,045

1.급여	562,031,810	688,902,391	879,701,890

2.퇴직급여	54,642,936	59,811,070	100,105,352

3.복리후생비	162,891,150	203,809,254	195,718,677

4.여비교통비	166,751,557	157,439,286	115,763,446

5.접대비	42,882,226	49,542,793	40,217,217

6.통신비	20,861,422	13,371,724	12,959,082

7.수도광열비	6,877,060	5,985,461	6,299,798

8.세금과공과	7,627,092	7,048,788	12,757,904

9.감가상각비	34,451,221	20,384,674	26,293,983

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

11.수선비	175,500	559,000	739,091

12.보험료	23,506,206	14,643,101	21,973,921

13.차량유지비	87,511,598	95,511,837	140,858,969

14.운반비	23,197,124	42,745,445	44,257,782

15.교육훈련비	1,685,780	1,380,074	2,490,952

16.도서인쇄비	19,946,410	26,987,845	20,230,324

17.소모품비	11,850,616	11,408,105	11,290,589

18.지급수수료	92,022,619	108,002,226	203,940,459

19.광고선전비	67,578,643	56,161,894	103,656,304

20.대손상각비	3,924,561	277,473,625	127,693,767

21.전력비	13,004	-	-

22.판매수수료	592,097,739	957,266,930	1,210,038,587

23.무형자산상각비	12,089,429	36,968,907	40,819,035

24.경상개발비	548,274,065	478,131,404	503,548,430

25.판매촉진비	38,361,808	36,049,883	43,188,486

Ⅴ.영업이익(손실)	11,805,637	(291,089,500)	244,785,765

Ⅵ.영업외수익	200,143,029	159,211,276	178,802,091

1.이자수익	64,449,713	52,721,470	43,100,717

2.유형자산처분이익	-	908,091	253,546

3.외환차익	10,841,083	18,578,780	15,811,815

4.외화환산이익	4,937,403	3,087,306	11,084,712

5.매도가능증권처분이익	8,588,027	-	-

6.잡이익	111,326,803	83,915,629	108,551,301

Ⅶ.영업외비용	159,591,435	155,642,618	163,631,105

1.이자비용	127,193,344	110,457,692	90,932,347

2.외환차손	2,207,030	5,928,824	23,539,384

3.외화환산손실	703,226	1,094,070	-

4.기부금	22,980,000	28,900,000	18,100,000

5.매도가능증권처분손실	-	7,229,583	-

6.장기금융상품평가손실	6,486,623	-	27,446,327

7.유형자산처분손실	-	14,000	2,000

8.잡손실	21,212	2,018,449	3,611,047

Ⅷ .법인세비용차감전순이익(손실)	52,357,231	(287,520,842)	259,956,751

Ⅸ.법인세비용	26,958,290	1,372,520	32,575,317

Ⅹ.당기순이익(손실)	25,398,941	(288,893,362)	227,381,434

ⅩⅠ.기타포괄손익	(4,706,025)	8,128,784	7,296,352

ⅩⅡ.총포괄손익	20,692,916	(280,764,578)	234,677,786

다. 자본변동표 (단위:원)

구분	자본금	자본잉여금	기타포괄
손익누계액	이익잉여금	총계

2014연도(제10기)
2014.1.1(보고금액)
연차배당
전환상환우선주 상환
무상감자
당기순이익
매도가능증권평가손실
2014.12.31(전전기말)	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(전기말)	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

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

라. 현금흐름표 (단위:원)

과 목	2014연도
(제10기)	2015연도
(제11기)	2016연도
(제12기)

Ⅰ.영업활동으로인한현금흐름	635,612,958	237,198,621	961,484,498

1.당기순이익(손실)	25,398,941	(288,893,362)	227,381,434

2.현금의유출이없는비용등의가산	330,343,961	878,230,458	592,851,648

퇴직급여	104,149,502	117,804,518	146,361,730

대손상각비	3,924,561	277,473,625	127,693,767

감가상각비	202,990,625	437,645,755	250,528,789

무형자산상각비	12,089,429	36,968,907	40,819,035

외화환산손실	703,221	1,094,070	-

유형자산처분손실	-	14,000	2,000

매도가능증권처분손실	-	7,229,583	-

장기금융상품평가손실	6,486,623	-	27,446,327

3.현금의유입이없는수익등의차감	(4,937,403)	(3,995,397)	(8,348,152)

유형자산처분이익	-	908,091	253,546

외화환산이익	4,937,403	3,087,306	8,094,606

4.영업활동으로인한자산부채의변동	284,807,459	(348,143,078)	149,599,568

매출채권의 감소(증가)	(387,880,753)	(387,739,746)	215,673,836

미수금의 감소(증가)	32,160,000	32,228,149	28,565,181

미수수익의 감소(증가)	(4,397,748)	10,780,220	5,549,695

선급금의 감소(증가)	42,684,431	(34,130,922)	30,245,544

선급비용의 감소(증가)	794,246	(277,293)	156,481

당기법인세자산의 감소(증가)	3,234,310	913,150	(6,636,478)

부가세대급금의 감소(증가)	32,373,148	-	-

재고자산의 감소(증가)	477,124,029	116,106,059	(127,341,808)

매입채무의 증가(감소)	112,324,603	(44,728,953)	(7,024,705)

미지급금의 증가(감소)	(17,651,343)	(28,094,015)	148,699,936

선수금의 증가(감소)	7,729,024	(7,980,445)	(13,383,112)

예수금의 증가(감소)	1,194,790	1,457,890	3,012,340

부가세예수금의 증가(감소)	70,272,307	20,135,392	(17,200,598)

미지급비용의 증가(감소)	(477,852)	24,188,167	(7,421,892)

당기법인세부채의증가(감소)	(13,200)	-	-

장기미지급금의 증가(감소)	19,493,488	66,826,416	43,130,266

퇴직연금운용자산의 감소(증가)	(72,778,354)	(90,668,926)	(115,622,091)

퇴직금의 지급	(31,377,667)	(27,158,221)	(30,803,027)

Ⅱ.투자활동으로인한현금흐름	262,835,018	479,890,333	(494,149,937)

1.투자활동으로인한현금유입액	6,345,760,519	4,402,704,748	2,536,251,186

단기금융상품의 감소	4,900,000,000	3,200,000,392	2,200,000,000

매도가능증권의 처분	944,890,019	498,113,648	-

단기대여금의 회수	487,870,500	593,168,240	200,000,000

장기금융상품의 감소	-	74,513,377	125,996,640

차량운반구의 처분	-	909,091	254,546

보증금의 감소	13,000,000	36,000,000	10,000,000

2.투자활동으로인한현금유출액	(6,082,925,501)	(3,922,814,415)	(3,030,401,123)

단기금융상품의 증가	4,000,000,000	3,100,000,000	2,400,000,000

장기금융상품의 증가	42,412,820	81,676,465	87,703,360

매도가능증권의 취득	1,150,581,863	-	-

단기대여금의 대여	538,632,670	557,406,070	388,000,000

건물의 취득	-	15,454,545	-

차량운반구의 취득	5,364,880	-	22,207,836

공구와기구의 취득	60,809,249	28,896,255	24,272,727

비품의 취득	538,188	7,759,092	6,970,000

건설중인자산의 증가	233,454,547	45,840,473	42,700,000

산업재산권의 취득	3,408,544	42,948,101	8,576,200

소프트웨어의 취득	38,722,740	37,833,414	34,471,000

보증금의 증가	9,000,000	5,000,000	15,500,000

Ⅲ.재무활동으로인한현금흐름	(702,811,887)	(309,668,000)	(804,866,000)

1.재무활동으로인한현금유입액	800,000,000	300,000,000	1,400,000,000

단기차입금의 차입	300,000,000	300,000,000	1,400,000,000

장기차입금의 차입	500,000,000	-	-

2.재무활동으로인한현금유출액	(1,502,811,887)	(609,668,000)	(2,204,866,000)

단기차입금의 상환	300,000,000	-	1,200,000,000

유동성장기부채의 상환	404,866,000	604,868,000	1,004,866,000

전환상환우선주의 상환	791,945,887	-	-

배당금의 지급	6,000,000	4,800,000	-

Ⅳ.현금의증가(감소)	195,636,089	407,420,954	(337,531,439)

Ⅴ.기초의현금	429,937,442	625,573,531	1,032,994,485

Ⅵ.기말의현금	625,573,531	1,032,994,485	695,463,046