에이프로 반기보고서 (2024.06)
1. 요약재무정보

가. 요약연결재무정보(단위: 원)

사업연도	제25기 반기	제24기	제23기

구분	2024년 6월말	2023년말	2022년말

회계처리기준	K-IFRS	K-IFRS	K-IFRS

[유동자산]	210,929,869,201	174,766,811,191	104,081,998,977

현금및현금성자산	12,135,556,954	14,764,278,792	25,321,433,419

단기금융상품	939,503,409	-	466,955,570

당기손익인식-공정가치측정금융자산	1,224,114	233,926,397	363,797,807

매출채권및기타채권	105,304,915,724	99,590,600,074	45,978,708,964

재고자산	83,734,157,694	52,214,165,118	30,485,085,267

당기법인세자산	-	-	27,486,285

기타유동자산	8,653,628,680	7,802,958,184	1,438,531,665

유동파생상품금융자산	160,882,626	160,882,626	-

[비유동자산]	127,301,298,609	71,630,341,015	36,172,116,894

장기성매출채권및기타채권	1,176,166,582	228,253,643	439,960,920

장기금융상품	306,763,438	286,794,401	246,792,359

당기손익인식-공정가치측정금융자산	4,591,136,372	4,091,200,372	2,571,408,600

유형자산	99,336,041,930	64,289,278,339	28,756,821,316

투자부동산	18,519,338,439	-	-

무형자산	1,796,883,588	1,463,158,835	1,446,855,771

이연법인세자산	860,212,757	824,889,359	2,024,101,758

기타비유동자산	714,755,503	446,766,066	686,176,170

[자산총계]	338,231,167,810	246,397,152,206	140,254,115,871

[유동부채]	217,322,657,393	163,633,906,451	78,759,970,162

[비유동부채]	49,547,458,234	10,505,084,765	1,572,178,713

[부채총계]	266,870,115,627	174,138,991,216	80,332,148,875

[지배기업 소유주지분]	71,985,696,689	72,519,311,917	59,820,134,217

[자본금]	7,234,076,000	7,230,777,000	7,220,321,500

[자본잉여금]	45,478,875,469	45,453,914,563	45,351,497,474

[기타자본구성요소]	(420,520,770)	(870,002,038)	(428,596,962)

[기타포괄손익누계액]	6,236,825,864	6,083,231,898	5,547,147,062

[이익잉여금]	13,456,440,126	14,621,390,494	2,129,765,143

[비지배지분]	(624,644,506)	(261,150,927)	101,832,779

[자본총계]	71,361,052,183	72,258,160,990	59,921,966,996

[자본과 부채총계]	338,231,167,810	246,397,152,206	140,254,115,871

구 분	(2024.01.01 ~ 2024.06.30)	(2023.01.01 ~ 2023.12.31)	(2022.01.01 ~ 2022.12.31)

매출액	87,680,452,404	235,952,253,023	79,393,169,579

영업이익	1,260,357,663	15,513,720,687	(2,514,713,726)

법인세비용차감전순이익	2,676,769,059	14,290,289,731	(2,546,296,429)

당기순이익	1,315,814,026	12,068,248,422	(1,682,261,292)

지배기업소유주지분	1,868,159,198	12,491,625,351	(1,529,623,503)

비지배지분	(398,751,206)	(423,376,929)	(152,637,789)

기본주당순이익	119	868	(107)

희석주당순이익	119	867	(107)

나. 요약별도재무정보(단위: 원)

사업연도	제25기 반기	제24기	제23기

구분	2024년 6월말	2023년말	2022년말

회계처리기준	K-IFRS	K-IFRS	K-IFRS

[유동자산]	210,938,388,101	175,687,225,274	102,743,850,597

현금및현금성자산	8,668,353,339	13,156,142,511	23,002,588,460

단기금융상품	939,503,409	-	466,955,570

당기손익-공정가치측정금융자산	1,224,114	233,926,397	363,797,807

매출채권및기타채권	109,807,069,861	102,631,208,609	47,150,850,288

재고자산	83,533,070,591	52,055,643,893	30,393,013,661

당기법인세자산	-	-	29,493,232

기타유동자산	7,989,166,787	7,610,303,864	1,337,151,579

[비유동자산]	107,634,445,641	61,313,775,550	40,137,597,376

장기성매출채권및기타채권	1,021,764,388	160,895,760	384,515,369

장기금융상품	306,763,438	286,794,401	246,792,359

당기손익-공정가치측정금융자산	2,223,667,772	1,723,731,772	-

종속기업및관계기업투자	11,222,600,000	11,222,600,000	11,772,600,000

유형자산	70,766,577,762	44,952,423,993	24,235,962,665

투자부동산	18,519,338,439	-	-

무형자산	1,250,389,186	885,475,111	787,449,055

이연법인세자산	860,212,757	824,889,359	2,024,101,758

기타비유동자산	1,463,131,899	1,256,965,154	686,176,170

[자산총계]	318,572,833,742	237,001,000,824	142,881,447,973

[유동부채]	199,176,491,717	155,740,992,479	78,209,959,017

[비유동부채]	37,399,899,059	1,257,448,450	36,211,913

[부채총계]	236,576,390,776	156,998,440,929	78,246,170,930

[자본금]	7,234,076,000	7,230,777,000	7,220,321,500

[자본잉여금]	45,479,073,340	45,454,112,434	45,351,695,345

[기타자본구성요소]	(420,520,770)	(870,002,038)	(428,596,962)

[기타포괄손익누계액]	6,026,512,478	6,026,512,478	5,482,937,178

[이익잉여금]	23,677,301,918	22,161,160,021	7,008,919,982

[자본총계]	81,996,442,966	80,002,559,895	64,635,277,043

[자본과 부채총계]	318,572,833,742	237,001,000,824	142,881,447,973

구 분	(2024.01.01 ~ 2024.06.30)	(2023.01.01 ~ 2023.12.31)	(2022.01.01 ~ 2022.12.31)

매출액	86,586,987,757	234,329,673,836	78,468,034,604

영업이익	3,722,490,740	18,822,499,826	1,887,569,974

법인세비용차감전순이익	5,756,612,530	17,374,281,348	1,245,100,111

당기순이익	4,395,657,497	15,152,240,039	2,127,646,663

기본주당순이익	305	1,052	148

희석주당순이익	305	1,052	148