유한양행 반기보고서 (2016.06)
4. 재무제표

재무상태표
제 94 기 반기말 2016.06.30 현재
제 93 기말 2015.12.31 현재
제 92 기말 2014.12.31 현재
(단위 : 원)

제 94 기 반기말	제 93 기말	제 92 기말

자산

유동자산	876,414,010,698	808,688,304,362	753,136,027,979

현금및현금성자산	245,058,428,516	207,125,495,997	150,545,016,789

단기금융상품	8,865,967,057	8,865,967,057	32,854,609,489

단기투자자산	238,590,625,952	247,181,797,307	236,962,509,351

매출채권	216,637,534,441	209,872,724,783	213,308,628,277

미수금	5,154,166,601	12,296,464,317	17,031,765,258

단기대여금	40,000,000,000

재고자산	108,013,280,292	121,924,655,504	100,939,823,414

선급금	13,732,111,459	807,401,445	904,496,763

선급비용	361,896,380	613,797,952	589,178,638

비유동자산	813,379,624,198	775,726,533,426	702,600,868,355

장기금융상품	18,500,000	18,500,000	18,500,000

장기투자자산	155,819,447,520	117,819,971,506	69,586,565,721

종속기업과 관계기업 및 공동기업투자	361,472,404,450	369,152,404,450	348,617,291,293

유형자산	171,394,202,870	160,358,363,010	155,725,630,492

투자부동산	101,308,241,081	109,032,998,113	110,000,098,552

무형자산	12,505,154,277	11,022,692,347	9,569,665,956

장기보증금	10,861,674,000	8,321,604,000	6,594,061,000

파생상품자산	2,489,055,341

자산총계	1,689,793,634,896	1,584,414,837,788	1,455,736,896,334

부채

유동부채	270,235,752,263	240,243,175,602	197,431,261,683

매입채무	115,189,751,217	124,284,578,067	121,284,343,806

미지급금	36,200,716,345	27,850,308,228	20,126,866,648

미지급비용	91,481,562	41,929,046	35,867,556

미지급법인세	17,552,610,883	18,151,371,815	16,657,936,754

예수금	90,656,342,256	57,974,802,446	27,608,366,919

예수보증금	10,544,850,000	11,940,186,000	11,717,880,000

비유동부채	75,386,773,969	58,404,647,986	45,935,578,019

순확정급여부채	37,922,092,330	28,661,392,744	20,781,584,760

반품충당부채	3,114,171,146	3,114,171,146	3,114,171,146

기타충당부채	7,555,611,182	7,555,611,182	4,751,200,000

이연법인세부채	24,051,063,311	17,045,472,914	14,621,622,113

장기예수보증금	2,743,836,000	2,028,000,000	2,667,000,000

부채총계	345,622,526,232	298,647,823,588	243,366,839,702

자본

자본금	56,943,670,000	56,943,670,000	56,943,670,000

보통주자본금	55,762,730,000	55,762,730,000	55,762,730,000

우선주자본금	1,180,940,000	1,180,940,000	1,180,940,000

기타불입자본	(48,011,149,164)	(48,011,149,164)	(42,037,090,104)

이익잉여금	1,238,806,186,688	1,195,405,098,826	1,116,778,888,128

기타자본구성요소	96,432,401,140	81,429,394,538	80,684,588,608

자본총계	1,344,171,108,664	1,285,767,014,200	1,212,370,056,632

부채및자본총계	1,689,793,634,896	1,584,414,837,788	1,455,736,896,334

포괄손익계산서
제 94 기 반기 2016.01.01 부터 2016.06.30 까지
제 93 기 반기 2015.01.01 부터 2015.06.30 까지
제 93 기 2015.01.01 부터 2015.12.31 까지
제 92 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 94 기 반기	제 93 기 반기	제 93 기	제 92 기

3개월	누적	3개월	누적

매출액	330,473,629,577	604,721,696,559	269,415,408,731	510,445,660,012	1,120,937,093,634	1,008,179,738,679

매출원가	238,648,241,939	433,028,224,501	189,359,077,959	360,620,610,996	801,363,756,962	705,171,280,546

매출총이익	91,825,387,638	171,693,472,058	80,056,330,772	149,825,049,016	319,573,336,672	303,008,458,133

판매비와관리비	62,122,559,695	111,806,545,159	50,084,956,683	97,126,622,789	209,864,740,026	204,951,940,345

연구개발비	12,117,010,505	23,866,412,472	7,919,985,345	14,804,180,139	39,015,549,242	30,915,352,414

영업이익	17,585,817,438	36,020,514,427	22,051,388,744	37,894,246,088	70,693,047,404	67,141,165,374

기타수익	2,135,509,308	26,208,257,590	2,177,683,339	3,182,571,523	34,191,462,643	10,787,214,451

기타비용	8,991,930,704	5,772,873,550	4,234,739,657	7,630,124,517	18,197,672,593	25,642,896,428

금융수익	5,288,788,334	31,386,361,079	4,053,072,852	32,963,988,597	59,797,328,624	53,260,634,449

금융비용	1,089,396,497	2,759,048,229	219,247,409	294,547,460	1,234,528,268	226,244,456

법인세비용차감전순이익	14,928,787,879	85,083,211,317	23,828,157,869	66,116,134,231	145,249,637,810	105,319,873,390

법인세비용	4,756,686,106	19,941,824,233	6,734,776,514	15,273,288,247	37,764,966,814	23,898,365,444

당기순이익	10,172,101,773	65,141,387,084	17,093,381,355	50,842,845,984	107,484,670,996	81,421,507,946

기타포괄손익	13,342,482,999	13,808,216,780	(433,377,067)	280,302,892	(10,075,520,718)	(9,114,844,904)

후속적으로 당기손익으로 재분류되지 않는 포괄손익	(597,310,408)	(1,194,789,822)	(203,345,063)	(446,808,175)	(10,820,326,648)	(14,349,224,901)

순확정급여부채의 재측정요소	(597,310,408)	(1,194,789,822)	(203,345,063)	(446,808,175)	(10,820,326,648)	(14,349,224,901)

후속적으로 당기손익으로 재분류되는 포괄손익	13,939,793,407	15,003,006,602	(230,032,004)	727,111,067	744,805,930	5,234,379,997

매도가능증권평가손익	13,939,793,407	15,003,006,602	(230,032,004)	727,111,067	744,805,930	5,234,379,997

총포괄이익	23,514,584,772	78,949,603,864	16,660,004,288	51,123,148,876	97,409,150,278	72,306,663,042

주당손익

보통주의 기본주당순이익	990	6,344	1,659	4,937	10,461	7,849

보통주의 희석주당순이익	990	6,344	1,659	4,937	10,461	7,849

우선주의 기본주당순이익	1,040	6,394	1,714	5,001	10,518	7,953

자본변동표
제 94 기 반기 2016.01.01 부터 2016.06.30 까지
제 93 기 반기 2015.01.01 부터 2015.06.30 까지
제 93 기 2015.01.01 부터 2015.12.31 까지
제 92 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	기타불입자본	이익잉여금	기타자본구성요소	자본 합계

주식발행초과금	자기주식	기타자본잉여금	기타불입자본 합계

2014.01.01 (기초자본)	56,943,670,000	95,219,976,623	(136,697,255,579)	18,841,123,511	(22,636,155,445)	1,065,335,608,483	75,450,208,611	1,175,093,331,649

당기순이익	81,421,507,946	81,421,507,946

기타포괄손익:

매도가능증권평가손익	5,234,379,997	5,234,379,997

순확정급여부채의 재측정요소	(14,349,224,901)	(14,349,224,901)

총포괄이익	67,072,283,045	5,234,379,997	72,306,663,042

소유주와의거래:

배당금	(15,629,003,400)	(15,629,003,400)

자기주식취득	(36,969,332,800)	(36,969,332,800)	(36,969,332,800)

자기주식처분	15,877,786,073	1,690,612,068	17,568,398,141	17,568,398,141

2014.12.31 (기말자본)	56,943,670,000	95,219,976,623	(157,788,802,306)	20,531,735,579	(42,037,090,104)	1,116,778,888,128	80,684,588,608	1,212,370,056,632

2015.01.01 (기초자본)	56,943,670,000	95,219,976,623	(157,788,802,306)	20,531,735,579	(42,037,090,104)	1,116,778,888,128	80,684,588,608	1,212,370,056,632

당기순이익	107,484,670,996	107,484,670,996

기타포괄손익:

매도가능증권평가손익	744,805,930	744,805,930

순확정급여부채의 재측정요소	(10,820,326,648)	(10,820,326,648)

총포괄이익	96,664,344,348	744,805,930	97,409,150,278

소유주와의거래:

배당금	(18,038,133,650)	(18,038,133,650)

자기주식취득	(5,974,059,060)	(5,974,059,060)	(5,974,059,060)

자기주식처분

2015.12.31 (기말자본)	56,943,670,000	95,219,976,623	(163,762,861,366)	20,531,735,579	(48,011,149,164)	1,195,405,098,826	81,429,394,538	1,285,767,014,200

2015.01.01 (기초자본)	56,943,670,000	95,219,976,623	(157,788,802,306)	20,531,735,579	(42,037,090,104)	1,116,778,888,128	80,684,588,608	1,212,370,056,632

당기순이익	50,842,845,984	50,842,845,984

기타포괄손익:

매도가능증권평가손익	727,111,067	727,111,067

순확정급여부채의 재측정요소	(446,808,175)	(446,808,175)

총포괄이익	50,396,037,809	727,111,067	51,123,148,876

소유주와의거래:

배당금	(18,038,133,650)	(18,038,133,650)

자기주식취득	(5,974,059,060)	(5,974,059,060)	(5,974,059,060)

자기주식처분

2015.06.30 (기말자본)	56,943,670,000	95,219,976,623	(163,762,861,366)	20,531,735,579	(48,011,149,164)	1,149,136,792,287	81,411,699,675	1,239,481,012,798

2016.01.01 (기초자본)	56,943,670,000	95,219,976,623	(163,762,861,366)	20,531,735,579	(48,011,149,164)	1,195,405,098,826	81,429,394,538	1,285,767,014,200

당기순이익	65,141,387,084	65,141,387,084

기타포괄손익:

매도가능증권평가손익	15,003,006,602	15,003,006,602

순확정급여부채의 재측정요소	(1,194,789,822)	(1,194,789,822)

총포괄이익	63,946,597,262	15,003,006,602	78,949,603,864

소유주와의거래:

배당금	(20,545,509,400)	(20,545,509,400)

자기주식취득

자기주식처분

2016.06.30 (기말자본)	56,943,670,000	95,219,976,623	(163,762,861,366)	20,531,735,579	(48,011,149,164)	1,238,806,186,688	96,432,401,140	1,344,171,108,664

현금흐름표
제 94 기 반기 2016.01.01 부터 2016.06.30 까지
제 93 기 반기 2015.01.01 부터 2015.06.30 까지
제 93 기 2015.01.01 부터 2015.12.31 까지
제 92 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 94 기 반기	제 93 기 반기	제 93 기	제 92 기

영업활동으로인한현금흐름	102,105,375,690	91,949,255,676	135,324,871,279	89,778,742,090

당기순이익	65,141,387,084	50,842,845,984	107,484,670,996	81,421,507,946

가감	(12,785,129,264)	2,265,566,136	1,079,233,544	18,529,193,227

퇴직급여	7,982,781,414	6,836,799,744	13,673,599,488	10,809,501,636

대손상각비	1,840,403,580

감가상각비	8,538,960,282	7,302,348,764	15,475,178,333	13,268,491,380

투자부동산감가상각비	426,038,982	483,550,158	967,100,439	970,749,425

무형자산상각비	576,972,643	444,581,542	906,372,198	828,100,332

이자수익	(5,677,302,215)	(5,953,034,259)	(11,383,334,964)	(12,026,374,363)

배당금수익	(22,962,838,485)	(25,535,029,850)	(45,035,029,850)	(40,099,834,850)

재고자산평가손실(환입)	328,418,304	796,515,729	2,197,135,803	250,841,942

단기투자자산처분이익	(28,754,696)	(99,466,497)

단기투자자산처분손실	69,439,878	18,577,686	1,222,005,384

단기투자자산평가이익	(208,238,197)	(1,693,437,777)

단기투자자산평가손실	428,250,244	30,867,966

장기투자자산평가이익	(9,409,289,301)	(108,984,502)

장기투자자산평가손실	287,077,350

장기투자자산손상차손	9,505,114	1,241,603,937	2,439,723,241	747,833,812

관계기업투자손상차손	14,008,518,040

관계기업투자주식처분이익	(12,373,326,208)	(20,359,676,790)

유형자산처분이익	(19,388,291)	(14,503,323)	(583,370,104)	(291,362,536)

유형자산처분손실	1,130,784	1,178,784	8,271,155

무형자산처분이익	(461,650,002)

무형자산처분손실	227,273

무형자산손상차손	84,410,000	84,410,000	2,335,800,000

외화환산이익	(64,489,633)	(1,174,975,310)	(584,926,523)	(209,780,514)

외화환산손실	426,294,432	294,547,460	318,889,365	226,244,456

기타외화환산이익	(24,454,920)	(595,313,292)	(42,505,160)	(1,770,881,092)

기타외화환산손실	115,659,848	74,453,219	32,279,115	33,024,766

파생상품평가손실	313,787,507	875,792,032

파생상품처분이익	(149,512,447)

파생상품처분손실	1,012,322,788

법인세비용	19,941,824,233	15,273,288,247	37,764,966,814	23,898,365,444

기타충당부채	1,913,977,149	2,804,411,182	4,751,200,000

기타	28,480,281	30,600,000	139,923,600	(163,675,110)

자산·부채의증감	40,206,032,857	24,728,234,346	(179,205,604)	(40,257,282,911)

매출채권의감소(증가)	(6,776,823,254)	25,238,376,235	3,476,252,707	(16,326,793,599)

기타채권의감소(증가)	7,791,842,609	409,866,647	3,313,146,712	(841,141,073)

재고자산의증가	13,582,956,908	(15,146,439,223)	(23,181,967,893)	(15,970,992,534)

기타유동자산의증가(감소)	(957,681,777)	271,353,602	(92,713,323)	(212,020,586)

기타비유동자산의증가	(2,540,070,000)	(505,000,000)	(1,727,543,000)	(612,950,000)

매입채무의증가(감소)	(9,076,122,296)	(7,460,422,650)	2,992,402,845	3,173,094,128

기타채무의증가(감소)	6,478,212,556	1,566,380,507	5,160,103,591	(1,222,689,107)

기타유동부채의증가(감소)	31,913,539,810	20,147,381,948	29,909,741,527	(952,405,258)

기타비유동부채의증가	88,500,000	240,000,000	40,000,000	1,939,000,000

퇴직금의지급	(1,802,278,959)	(6,863,663,963)	(7,939,048,813)	(5,396,009,605)

사외적립자산의증가(감소)	1,503,957,260	6,830,401,243	(12,129,579,957)	(3,630,195,420)

반품충당부채의감소	(204,179,857)

이자수취	4,523,669,345	6,562,955,713	12,536,100,472	12,156,880,310

배당금의수취	22,962,838,485	25,535,029,850	45,035,029,850	40,099,834,850

법인세의납부	(17,943,422,817)	(17,985,376,353)	(30,630,957,979)	(22,171,391,332)

투자활동으로인한현금흐름	(43,265,128,972)	6,148,212,637	(54,998,236,519)	(170,354,907,311)

단기금융상품의증가	(17,000,000,000)	(17,055,775,114)	(122,837,857,024)

단기금융상품의감소	30,966,312,962	41,044,417,546	122,790,924,650

단기투자자산의취득	(94,294,408,170)	(30,908,914,452)	(187,366,295,622)	(217,382,334,251)

단기투자자산의처분	113,467,807,709	27,155,854,780	197,529,126,802	76,514,946,280

장기투자자산의취득	(14,921,584,401)	(71,203,364,098)	(3,183,366,012)

단기대여금의 증가	(40,000,000,000)

관계기업투자주식의취득	(234,000,000)	(27,233,993,157)	(9,921,750,000)

관계기업투자주식의처분	16,213,326,208	27,058,556,790

공동기업투자주식의취득	(11,795,280,000)

유형자산의취득	(11,070,089,022)	(5,474,379,689)	(18,453,442,845)	(15,090,425,370)

유형자산의처분	19,474,291	112,489,999	955,767,272	477,488,299

투자부동산의처분	43,427,489

무형자산의취득	(1,580,603,316)	(247,498,516)	(1,899,479,093)	(2,494,877,372)

무형자산의처분	696,227,729

파생상품자산의처분	1,778,347,553	1,626,245,000	728,916,000

재무활동으로인한현금흐름	(20,545,509,400)	(24,012,192,710)	(24,012,192,710)	(34,490,191,200)

자기주식의 취득	(5,974,059,060)	(5,974,059,060)	(36,969,332,800)

자기주식의 처분	18,108,145,000

배당금의지급	(20,545,509,400)	(18,038,133,650)	(18,038,133,650)	(15,629,003,400)

현금및현금성자산의증가(감소)	38,294,737,318	74,085,275,603	56,314,442,050	(115,066,356,421)

기초현금및현금성자산	207,125,495,997	150,545,016,789	150,545,016,789	265,627,837,152

외화표시현금및현금성자산의환율변동효과	(361,804,799)	880,427,850	266,037,158	(16,463,942)

기말현금및현금성자산	245,058,428,516	225,510,720,242	207,125,495,997	150,545,016,789