유한양행 분기보고서 (2016.03)
2. 연결재무제표

연결 재무상태표
제 94 기 1분기말 2016.03.31 현재
제 93 기말 2015.12.31 현재
제 92 기말 2014.12.31 현재
(단위 : 원)

제 94 기 1분기말	제 93 기말	제 92 기말

자산

유동자산	988,320,313,779	959,383,641,681	841,265,089,675

현금및현금성자산	230,325,388,000	221,805,288,143	155,680,459,216

단기금융상품	10,967,967,057	10,958,967,057	35,024,609,489

단기투자자산	235,164,462,433	247,181,797,307	236,962,509,351

매출채권	202,983,783,700	214,159,391,257	218,848,737,881

미수금	37,236,717,957	21,224,174,547	20,720,216,748

재고자산	267,354,645,488	242,348,899,669	172,305,189,757

선급금	3,533,825,426	824,760,275	910,521,983

선급비용	702,366,967	862,140,924	755,668,489

보증금	51,156,751	18,222,502	57,176,761

비유동자산	934,919,705,676	920,944,976,462	774,706,887,985

장기금융상품	91,000,000	76,000,000	83,500,000

장기투자자산	124,098,379,850	117,819,971,506	69,586,565,721

관계기업 및 공동기업투자	345,384,564,459	354,115,528,692	328,304,914,827

유형자산	327,424,005,341	307,828,551,099	236,361,901,674

투자부동산	113,414,968,957	119,159,893,139	120,206,927,351

무형자산	13,061,884,108	11,835,717,204	9,714,110,043

장기보증금	10,055,154,000	8,731,154,000	7,016,111,000

파생상품자산	2,489,055,341

이연법인세자산	1,389,748,961	1,378,160,822	943,802,028

자산총계	1,923,240,019,455	1,880,328,618,143	1,615,971,977,660

부채

유동부채	305,951,971,826	356,631,230,430	255,146,568,996

매입채무	116,714,847,681	151,445,207,574	125,678,686,567

미지급금	34,301,589,613	47,741,566,794	25,907,487,587

미지급비용	1,223,017,127	1,314,451,326	1,027,021,276

미지급배당금	98,210,500

미지급법인세	23,891,880,455	20,648,459,602	17,116,489,578

예수금	54,546,996,450	58,488,779,134	28,107,003,988

예수보증금	9,054,850,000	11,382,186,000	11,209,880,000

단기차입금	66,100,000,000	63,100,000,000	36,100,000,000

선수금	20,580,000	10,580,000

유동성장기부채	2,500,000,000	10,000,000,000

비유동부채	222,046,706,825	159,757,475,318	84,960,729,018

순확정급여부채	37,899,804,389	32,659,369,947	24,943,940,395

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

기타충당부채	8,208,003,172	8,172,774,412	5,359,495,022

이연법인세부채	30,569,392,118	27,783,159,813	24,776,122,455

장기예수보증금	3,855,336,000	2,028,000,000	2,667,000,000

장기차입금	138,400,000,000	86,000,000,000	24,100,000,000

부채총계	527,998,678,651	516,388,705,748	340,107,298,014

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	1,303,816,212,235	1,273,577,997,021	1,180,273,511,142

기타자본구성요소	82,492,607,733	81,429,394,538	80,684,588,608

자본총계	1,395,241,340,804	1,363,939,912,395	1,275,864,679,646

부채및자본총계	1,923,240,019,455	1,880,328,618,143	1,615,971,977,660

연결 포괄손익계산서
제 94 기 1분기 2016.01.01 부터 2016.03.31 까지
제 93 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 93 기 1분기	제 93 기	제 92 기

3개월	누적	3개월	누적

매출액	276,477,838,852	276,477,838,852	242,079,435,015	242,079,435,015	1,128,731,291,653	1,017,491,786,423

매출원가	193,431,404,074	193,431,404,074	171,899,494,424	171,899,494,424	788,062,467,490	702,056,684,046

매출총이익	83,046,434,778	83,046,434,778	70,179,940,591	70,179,940,591	340,668,824,163	315,435,102,377

판매비와관리비	51,390,195,293	51,390,195,293	48,377,242,590	48,377,242,590	215,815,901,195	210,126,694,838

연구개발비	11,749,401,967	11,749,401,967	6,884,194,794	6,884,194,794	39,015,549,242	30,915,352,414

영업이익	19,906,837,518	19,906,837,518	14,918,503,207	14,918,503,207	85,837,373,726	74,393,055,125

기타수익	29,961,929,338	29,961,929,338	1,337,035,536	1,337,035,536	36,621,181,545	11,714,745,935

기타비용	2,543,367,929	2,543,367,929	3,433,153,042	3,433,153,042	21,257,766,966	26,823,433,657

금융수익	4,868,222,443	4,868,222,443	3,423,480,504	3,423,480,504	14,996,130,711	13,332,391,727

금융비용	4,377,293,394	4,377,293,394	731,423,446	731,423,446	4,365,715,741	2,303,957,221

지분법투자손익	17,939,001,374	17,939,001,374	16,219,490,878	16,219,490,878	56,517,980,568	45,782,561,719

법인세비용차감전순이익	65,755,329,350	65,755,329,350	31,733,933,637	31,733,933,637	168,349,183,843	116,095,363,628

법인세비용	14,483,480,065	14,483,480,065	7,096,959,545	7,096,959,545	42,302,189,086	25,147,585,652

당기순이익	51,271,849,285	51,271,849,285	24,636,974,092	24,636,974,092	126,046,994,757	90,947,777,976

지배기업소유주지분	51,271,849,285	51,271,849,285	24,636,974,092	24,636,974,092	126,046,994,757	90,947,777,976

비지배지분

기타포괄손익	575,088,524	575,088,524	769,802,306	769,802,306	(13,959,569,298)	(8,298,859,915)

후속적으로 당기손익으로 재분류되지 않는 포괄손익	(488,124,671)	(488,124,671)	(187,340,765)	(187,340,765)	(14,704,375,228)	(13,533,239,912)

순확정급여부채의 재측정요소	(597,479,414)	(597,479,414)	(243,463,112)	(243,463,112)	(10,605,148,409)	(15,691,808,163)

지분법투자주식의 기타포괄손익 변동	109,354,743	109,354,743	56,122,347	56,122,347	(4,099,226,819)	2,158,568,251

후속적으로 당기손익으로 재분류되는 포괄손익	1,063,213,195	1,063,213,195	957,143,071	957,143,071	744,805,930	5,234,379,997

매도가능증권평가손익	1,063,213,195	1,063,213,195	957,143,071	957,143,071	744,805,930	5,234,379,997

총포괄이익	51,846,937,809	51,846,937,809	25,406,776,398	25,406,776,398	112,087,425,459	82,648,918,061

지배기업소유주지분	51,846,937,809	51,846,937,809	25,406,776,398	25,406,776,398	112,087,425,459	82,648,918,061

비지배지분

주당손익

보통주의 기본주당순이익	4,991	4,991	2,393	2,393	12,309	8,788

보통주의 희석주당순이익	4,991	4,991	2,393	2,393	12,309	8,788

우선주의 기본주당순이익	5,041	5,041	2,405	2,405	10,518	7,953

연결 자본변동표
제 94 기 1분기 2016.01.01 부터 2016.03.31 까지
제 93 기 1분기 2015.01.01 부터 2015.03.31 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

지배기업소유주지분	비지배지분	자본 합계

자본금	기타불입자본	이익잉여금	기타자본구성요소	지배기업소유주지분 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)	1,118,487,976,478	75,450,208,611	1,228,245,699,644	1,228,245,699,644

당기순이익	90,947,777,976	90,947,777,976	90,947,777,976

기타포괄손익:

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

순확정급여부채의 재측정요소	(15,691,808,163)	(15,691,808,163)	(15,691,808,163)

지분법투자주식기타포괄손익변동	2,158,568,251	2,158,568,251	2,158,568,251

총포괄이익	77,414,538,064	5,234,379,997	82,648,918,061	82,648,918,061

배당금	(15,629,003,400)	(15,629,003,400)	(15,629,003,400)

자기주식취득	(36,969,332,800)	(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	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)	1,180,273,511,142	80,684,588,608	1,275,864,679,646	1,275,864,679,646

2015.01.01 (기초자본)	56,943,670,000	95,219,976,623	(157,788,802,306)	20,531,735,579	(42,037,090,104)	1,180,273,511,142	80,684,588,608	1,275,864,679,646	1,275,864,679,646

당기순이익	126,046,994,757	126,046,994,757	126,046,994,757

기타포괄손익:

매도가능증권평가손익	744,805,930	744,805,930	744,805,930

순확정급여부채의 재측정요소	(10,605,148,409)	(10,605,148,409)	(10,605,148,409)

지분법투자주식기타포괄손익변동	(4,099,226,819)	(4,099,226,819)	(4,099,226,819)

총포괄이익	111,342,619,529	744,805,930	112,087,425,459	112,087,425,459

배당금	(18,038,133,650)	(18,038,133,650)	(18,038,133,650)

자기주식취득	(5,974,059,060)	(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)	1,273,577,997,021	81,429,394,538	1,363,939,912,395	1,363,939,912,395

2015.01.01 (기초자본)	56,943,670,000	95,219,976,623	(157,788,802,306)	20,531,735,579	(42,037,090,104)	1,180,273,511,142	80,684,588,608	1,275,864,679,646	1,275,864,679,646

당기순이익	24,636,974,092	24,636,974,092	24,636,974,092

기타포괄손익:

매도가능증권평가손익	957,143,071	957,143,071	957,143,071

순확정급여부채의 재측정요소	(243,463,112)	(243,463,112)	(243,463,112)

지분법투자주식기타포괄손익변동	56,122,347	56,122,347	56,122,347

총포괄이익	24,449,633,327	957,143,071	25,406,776,398	25,406,776,398

배당금	(18,038,133,650)	(18,038,133,650)	(18,038,133,650)

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

자기주식처분

2015.03.31 (기말자본)	56,943,670,000	95,219,976,623	(163,762,861,366)	20,531,735,579	(48,011,149,164)	1,186,685,010,819	81,641,731,679	1,277,259,263,334	1,277,259,263,334

2016.01.01 (기초자본)	56,943,670,000	95,219,976,623	(163,762,861,366)	20,531,735,579	(48,011,149,164)	1,273,577,997,021	81,429,394,538	1,363,939,912,395	1,363,939,912,395

당기순이익	51,271,849,285	51,271,849,285	51,271,849,285

기타포괄손익:

매도가능증권평가손익	1,063,213,195	1,063,213,195	1,063,213,195

순확정급여부채의 재측정요소	(597,479,414)	(597,479,414)	(597,479,414)

지분법투자주식기타포괄손익변동	109,354,743	109,354,743	109,354,743

총포괄이익	50,778,304,914	1,063,213,195	51,841,518,109	51,841,518,109

배당금	(20,545,509,400)	(20,545,509,400)	(20,545,509,400)

자기주식취득

자기주식처분

2016.03.31 (기말자본)	56,943,670,000	95,219,976,623	(163,762,861,366)	20,531,735,579	(48,011,149,164)	1,303,816,212,235	82,492,607,733	1,395,241,340,804	1,395,241,340,804

연결 현금흐름표
제 94 기 1분기 2016.01.01 부터 2016.03.31 까지
제 93 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 93 기 1분기	제 93 기	제 92 기

영업활동으로인한현금흐름	(28,763,903,084)	8,787,069,421	126,234,690,907	94,385,653,450

당기순이익	51,271,849,285	24,636,974,092	126,046,994,757	90,947,777,976

가감	(17,775,861,882)	1,223,595,031	14,374,867,807	30,315,780,211

퇴직급여	4,610,599,323	3,936,511,754	15,865,723,448	12,403,996,748

대손상각비	1,840,403,580

감가상각비	7,999,591,835	6,695,495,561	28,952,841,360	24,587,637,758

투자부동산감가상각비	248,513,057	261,758,521	1,047,034,212	1,050,683,198

무형자산상각비	327,636,368	236,085,277	1,056,512,792	874,571,647

이자수익	(2,749,600,280)	(3,101,256,910)	(11,587,248,359)	(12,197,131,641)

이자비용	1,220,137,544	582,940,953	3,131,187,473	2,077,712,765

배당금수익	(1,215,350)	(1,081,850)	(1,081,850)	(834,850)

지분법이익	(17,939,001,374)	(16,219,490,878)	(56,517,980,568)	(45,782,561,719)

재고자산평가손익	271,853,113	698,535,018	2,197,135,803	250,841,942

단기투자자산처분이익	(17,493,917)	(99,466,497)

단기투자자산처분손실	18,577,686	1,222,005,384

단기투자자산평가이익	(23,449,922)	(1,693,437,777)

단기투자자산평가손실	57,061,526	30,867,966

장기투자자산평가이익	(15,037,813,237)	(108,984,502)

장기투자자산평가손실	19,697,337	287,077,350

장기투자자산손상차손	9,505,114	1,230,437,895	2,439,723,241	747,833,812

관계기업투자손상차손	1,273,272,025	14,008,518,040

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

유형자산처분이익	(2,375,000)	(615,787,740)	(349,904,991)

유형자산처분손실	9,046,723	556,381,029

무형자산처분이익	(461,650,002)

무형자산처분손실	227,273

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

외화환산이익	(451,611,418)	(165,320,759)	(613,763,215)	(209,780,514)

외화환산손실	1,913,798,550	75,300,051	318,889,365	226,244,456

기타외화환산이익	(149,391,245)	(297,344,649)	(206,540,089)	(1,767,423,184)

기타외화환산손실	27,265,253	11,473,188	396,526,963	205,630,847

파생상품평가이익

파생상품평가손실	44,125,024	875,792,032

파생상품처분이익	(149,512,447)

파생상품처분손실	1,012,322,788

법인세비용	14,483,480,065	7,096,959,545	42,302,189,086	25,147,585,652

기타충당부채의 전입	1,530,000	1,868,000	2,799,621,754	5,359,495,022

기타	273,781,317	139,923,600	(163,675,110)

자산부채의 증감	(54,674,335,985)	(13,420,326,710)	(36,844,516,429)	(54,441,854,577)

매출채권의감소(증가)	10,849,253,525	15,603,803,586	4,718,592,383	(16,807,618,063)

기타채권의감소(증가)	7,283,098,354	1,565,793,802	(1,933,608,458)	(2,143,546,028)

재고자산의증가	(25,277,598,932)	(28,824,870,064)	(72,240,845,715)	(31,115,035,847)

기타유동자산의증가	(2,574,165,170)	(174,468,340)	(143,460,405)	(240,924,712)

기타비유동자산의증가(감소)	(1,335,000,000)	37,000,000	(1,678,543,000)	(612,950,000)

매입채무의증가(감소)	(34,609,343,781)	3,732,667,039	25,575,852,114	14,423,885,634

기타채무의증가(감소)	(4,293,308,309)	(220,645,923)	1,039,933,311	(5,959,639,681)

기타유동부채의증가(감소)	(4,585,423,704)	(5,056,973,255)	29,966,708,198	(2,605,450,329)

기타비유동부채의증가	33,698,760	24,157,461	53,657,636	1,939,000,000

퇴직금의지급	(1,281,684,004)	(5,024,432,535)	(8,302,276,677)	(5,835,553,221)

사외적립자산의증가(감소)	1,116,137,276	4,917,641,519	(13,900,525,816)	(5,279,842,473)

반품충당부채의감소	(204,179,857)

이자수취	2,285,843,937	4,540,434,909	12,745,101,216	12,301,130,012

이자지급	(1,234,829,776)	(556,728,054)	(2,974,516,395)	(2,000,056,027)

배당금의수취	45,035,029,850	40,099,834,850

법인세의납부	(8,636,568,663)	(7,636,879,847)	(32,148,269,899)	(22,836,958,995)

투자활동으로인한현금흐름	6,293,488,973	22,023,400,206	(117,792,543,120)	(192,249,083,243)

단기금융상품의증가	(9,000,000)	(3,010,000,000)	(19,065,775,114)	(124,837,857,024)

단기금융상품의감소	31,146,312,962	43,224,417,546	123,790,924,650

단기투자자산의취득	(60,761,556,536)	(19,981,245,929)	(187,366,295,622)	(217,382,334,251)

단기투자자산의처분	83,418,052,393	27,046,871,179	197,529,126,802	76,514,946,280

장기투자자산의취득	(71,203,364,098)	(3,183,366,012)

장기금융상품의증가	(15,000,000)	(14,000,000)	(86,000,000)	(96,000,000)

장기금융상품의감소	500,000

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

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

유형자산의취득	(32,110,627,376)	(13,112,169,707)	(81,261,626,172)	(35,838,331,757)

유형자산의처분	2,400,000	999,109,998	536,053,754

투자부동산의 처분	43,427,489

무형자산의취득	(1,176,108,445)	(52,368,299)	(2,013,445,093)	(2,603,712,372)

무형자산의처분	732,002,729

파생상품의처분	1,626,245,000	728,916,000

재무활동으로인한현금흐름	32,452,701,100	13,925,940,940	57,387,807,290	(16,390,191,200)

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

자기주식의 처분	18,108,145,000

배당금의지급	(20,447,298,900)	(18,038,133,650)	(15,629,003,400)

단기차입금의 증가	3,000,000,000	17,000,000,000	27,000,000,000	10,000,000,000

유동성장기부채의증가	2,500,000,000

유동성장기부채의감소	(2,500,000,000)	(2,500,000,000)	(7,500,000,000)

장기차입금의증가	52,400,000,000	5,400,000,000	61,900,000,000	5,600,000,000

현금및현금성자산의증가(감소)	9,982,286,989	44,736,410,567	65,829,955,077	(114,253,620,993)

기초현금및현금성자산	221,805,288,143	155,680,459,216	155,680,459,216	269,950,544,151

외화표시현금및현금성자산의환율변동효과	(1,462,187,132)	90,020,708	294,873,850	(16,463,942)

기말현금및현금성자산	230,325,388,000	200,506,890,491	221,805,288,143	155,680,459,216