에이프로 분기보고서 (2023.09)
1. 요약재무정보

가. 요약연결재무정보(단위: 원)

사업연도	제24기 3분기	제23기	제22기

구분	2023년 9월말	2022년 12월말	2021년 12월말

회계처리기준	K-IFRS	K-IFRS	K-IFRS

[유동자산]	146,853,128,696	104,081,998,977	73,665,700,958

현금및현금성자산	8,489,547,232	25,321,433,419	10,328,644,356

단기금융상품	1,000,000,000	466,955,570	12,000,000,000

당기손익-공정가치측정금융자산	-	363,797,807	3,603,643

매출채권및기타채권	86,012,348,942	45,978,708,964	40,449,199,347

재고자산	41,893,766,821	30,485,085,267	8,102,622,005

당기법인세자산	-	27,486,285	-

기타유동자산	9,457,465,701	1,438,531,665	2,781,631,607

[비유동자산]	43,906,625,950	36,172,116,894	26,463,172,724

장기성매출채권및기타채권	231,122,515	439,960,920	240,226,904

장기금융상품	276,798,979	246,792,359	206,698,046

당기손익인식-공정가치측정금융자산	4,167,324,648	2,571,408,600	1,771,408,600

유형자산	37,200,252,603	28,756,821,316	21,488,609,353

무형자산	1,537,886,875	1,446,855,771	877,727,567

이연법인세자산	-	2,024,101,758	1,463,449,024

기타비유동자산	493,240,330	686,176,170	415,053,230

[자산총계]	190,759,754,646	140,254,115,871	100,128,873,682

[유동부채]	113,168,646,978	78,759,970,162	40,660,896,230

[비유동부채]	6,698,470,954	1,572,178,713	122,507,297

[부채총계]	119,867,117,932	80,332,148,875	40,783,403,527

[지배기업 소유주지분]	70,857,176,014	59,820,134,217	59,172,024,315

[자본금]	7,230,777,000	7,220,321,500	3,532,971,000

[자본잉여금]	45,453,914,563	45,351,497,474	47,032,766,621

[기타자본구성요소]	(870,002,038)	(428,596,962)	770,823,067

[기타포괄손익누계액]	5,608,997,857	5,547,147,062	4,176,074,981

[이익잉여금]	13,433,488,632	2,129,765,143	3,659,388,646

[비지배지분]	35,460,700	101,832,779	173,445,840

[자본총계]	70,892,636,714	59,921,966,996	59,345,470,155

[자본과 부채총계]	190,759,754,646	140,254,115,871	100,128,873,682

구 분	(2023.01.01 ~ 2023.09.30)	(2022.01.01 ~ 2022.12.31)	(2021.01.01 ~ 2021.12.31)

매출액	154,381,474,911	79,393,169,579	61,532,265,490

영업이익	12,749,137,583	(2,514,713,726)	(4,827,656,928)

법인세비용차감전순이익	14,453,983,296	(2,546,296,429)	(3,549,301,003)

당기순이익	11,194,780,724	(1,682,261,292)	(1,283,522,022)

지배기업소유주지분	11,303,723,489	(1,529,623,503)	(1,244,794,862)

비지배지분	(108,942,765)	(152,637,789)	(38,727,160)

기본주당순이익	785	(107)	(91)

희석주당순이익	785	(107)	(91)

나. 요약별도재무정보(단위: 원)

사업연도	제24기 3분기	제23기	제22기

구분	2023년 9월말	2022년말	2021년말

회계처리기준	K-IFRS	K-IFRS	K-IFRS

[유동자산]	144,586,825,584	102,743,850,597	68,791,993,801

현금및현금성자산	6,541,867,383	23,002,588,460	8,121,750,474

단기금융상품	-	466,955,570	12,000,000,000

당기손익-공정가치측정금융자산	-	363,797,807	3,603,643

매출채권및기타채권	87,362,921,892	47,150,850,288	38,089,552,602

재고자산	41,632,109,652	30,393,013,661	8,008,810,118

당기법인세자산	-	29,493,232	17,273,902

기타유동자산	9,049,926,657	1,337,151,579	2,551,003,062

[비유동자산]	48,025,580,770	40,137,597,376	29,888,917,588

장기성매출채권및기타채권	153,600,558	384,515,369	44,296,604

장기금융상품	276,798,979	246,792,359	206,698,046

당기손익-공정가치측정금융자산	1,799,856,048	-	-

종속기업및관계기업투자	11,872,600,000	11,772,600,000	10,425,000,000

유형자산	32,489,889,100	24,235,962,665	16,857,024,380

무형자산	939,595,755	787,449,055	477,396,304

이연법인세자산	-	2,024,101,758	1,463,449,024

기타비유동자산	493,240,330	686,176,170	415,053,230

[자산총계]	192,612,406,354	142,881,447,973	98,680,911,389

[유동부채]	112,983,994,051	78,209,959,017	38,271,493,742

[비유동부채]	1,437,075,276	36,211,913	72,588,991

[부채총계]	114,421,069,327	78,246,170,930	38,344,082,733

[자본금]	7,230,777,000	7,220,321,500	3,532,971,000

[자본잉여금]	45,454,112,434	45,351,695,345	47,032,964,492

[기타자본구성요소]	(870,002,038)	(428,596,962)	770,823,067

[기타포괄손익누계액]	5,482,937,178	5,482,937,178	4,118,796,778

[이익잉여금]	20,893,512,453	7,008,919,982	4,881,273,319

[자본총계]	78,191,337,027	64,635,277,043	60,336,828,656

[자본과 부채총계]	192,612,406,354	142,881,447,973	98,680,911,389

구 분	(2023.01.01 ~ 2023.09.30)	(2022.01.01 ~ 2022.12.31)	(2021.01.01 ~ 2021.12.31)

매출액	153,528,851,766	78,468,034,604	58,836,119,904

영업이익	15,335,407,151	1,887,569,974	(2,852,206,852)

법인세비용차감전순이익	17,143,795,043	1,245,100,111	(1,791,703,821)

당기순이익	13,884,592,471	2,127,646,663	359,394,334

기본주당순이익	964	148	26

희석주당순이익	964	148	25