동일산업 분기보고서 (2017.03)
2. 연결재무제표

연결 재무상태표
제 52 기 1분기말 2017.03.31 현재
제 51 기말 2016.12.31 현재
제 50 기말 2015.12.31 현재
(단위 : 원)

제 52 기 1분기말	제 51 기말	제 50 기말

자산

Ⅰ.유동자산	282,646,546,704	268,588,079,244	236,179,757,688

(1)현금및현금성자산 (주7,28,32)	27,959,025,922	24,236,210,158	31,884,586,307

(2)매출채권 및 수취채권 (주9,28,32,35)	53,876,206,465	49,975,507,590	44,785,722,984

(3)재고자산 (주10)	55,855,201,350	52,799,801,207	46,254,944,988

(4)기타유동금융자산 (주28,32)	143,989,636,261	140,507,650,352	113,007,655,497

(5)기타유동자산 (주11)	966,476,706	1,068,909,937	246,847,912

Ⅱ.비유동자산	95,693,586,814	102,805,646,378	111,344,378,728

(1)장기매출채권 및 수취채권 (주9,28,32,35)	181,548,429	173,123,219	252,833,378

(2)기타비유동금융자산 (주8,28,32)	10,308,191,849	15,871,533,013	17,024,475,811

(3)투자부동산 (주15)	6,654,574,459	6,678,788,854	6,775,646,430

(4)유형자산 (주12,14)	74,177,744,005	75,667,624,770	84,258,936,679

(5)무형자산 (주13)	1,026,005,978	1,014,030,533	409,884,533

(6)이연법인세자산 (주27)	3,345,522,094	3,400,545,989	2,622,601,897

자산총계	378,340,133,518	371,393,725,622	347,524,136,416

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	330,266,921,922	326,469,683,921	315,729,143,046

Ⅱ.납입자본	12,126,075,000	12,126,075,000	12,126,075,000

(1)자본금 (주1,20)	12,126,075,000	12,126,075,000	12,126,075,000

Ⅲ.자본잉여금 (주20)	14,534,660,385	14,534,660,385	14,534,660,385

Ⅳ.기타자본구성요소 (주20)	(12,112,590,123)	(12,031,675,558)	(11,501,855,062)

Ⅴ.이익잉여금(결손금) (주21)	315,718,776,660	311,840,624,094	300,570,262,723

Ⅵ.비지배지분	0	0	0

자본총계	330,266,921,922	326,469,683,921	315,729,143,046

부채

Ⅰ.유동부채	41,332,167,925	38,387,478,568	27,894,568,622

(1)매입채무 및 기타부채 (주16,24,28,32,35)	37,259,412,319	33,163,318,048	26,382,094,849

(2)기타유동금융부채	0	0	0

(3)미지급법인세	3,411,979,655	3,218,620,592	110,627,212

(4)판매보증충당부채 (주19)	621,061,455	711,088,740	567,515,145

(5)기타유동부채 (주17)	39,714,496	1,294,451,188	834,331,416

Ⅱ.비유동부채	6,741,043,671	6,536,563,133	3,900,424,748

(1)기타비유동부채 (주28,32)	1,288,900,000	1,404,480,000	973,580,000

(2)기타비유동금융부채	0	0	0

(3)확정급여부채 (주24)	5,452,143,671	5,132,083,133	2,926,844,748

(4)이연법인세부채	0	0	0

부채총계	48,073,211,596	44,924,041,701	31,794,993,370

자본과부채총계	378,340,133,518	371,393,725,622	347,524,136,416

연결 포괄손익계산서
제 52 기 1분기 2017.01.01 부터 2017.03.31 까지
제 51 기 1분기 2016.01.01 부터 2016.03.31 까지
제 51 기 2016.01.01 부터 2016.12.31 까지
제 50 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 52 기 1분기	제 51 기 1분기	제 51 기	제 50 기

3개월	누적	3개월	누적

Ⅰ.매출액 (주6,35)	92,285,652,776	92,285,652,776	66,578,758,286	66,578,758,286	304,359,238,016	308,236,623,370

Ⅱ.매출원가 (주10,23,35)	82,232,466,601	82,232,466,601	62,826,470,428	62,826,470,428	276,930,928,766	292,214,674,849

Ⅲ.매출총이익	10,053,186,175	10,053,186,175	3,752,287,858	3,752,287,858	27,428,309,250	16,021,948,521

Ⅳ.판매비와관리비 (주23,25)	3,602,522,650	3,602,522,650	3,118,563,440	3,118,563,440	15,148,786,295	14,058,343,635

Ⅴ.영업이익(손실) (주6)	6,450,663,525	6,450,663,525	633,724,418	633,724,418	12,279,522,955	1,963,604,886

Ⅵ.금융수익 (주29)	1,987,282,861	1,987,282,861	1,357,845,910	1,357,845,910	4,985,961,046	3,271,891,531

Ⅶ.금융비용 (주29)	0	0	0	0	0	295,260,862

Ⅷ.기타수익 (주26)	905,956,714	905,956,714	1,109,821,667	1,109,821,667	2,653,262,344	2,113,049,255

Ⅸ.기타손실 (주26)	846,604,922	846,604,922	632,246,346	632,246,346	2,509,414,132	1,578,052,939

Ⅹ.법인세비용차감전순이익(손실)	8,497,298,178	8,497,298,178	2,469,145,649	2,469,145,649	17,409,332,213	5,475,231,871

XI.법인세비용 (주27)	1,932,011,278	1,932,011,278	535,327,131	535,327,131	3,974,907,184	1,272,484,515

XⅡ.당기순이익(손실)	6,565,286,900	6,565,286,900	1,933,818,518	1,933,818,518	13,434,425,029	4,202,747,356

XⅢ.기타포괄손익	(89,142,499)	(89,142,499)	24,641,579	24,641,579	(874,220,654)	(75,379,174)

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(8,227,934)	(8,227,934)	(208,630,532)	(208,630,532)	(819,026,858)	(347,094,655)

1.확정급여제도의 보험수리적손익의 세후기타포괄손익 (주24,27)	(8,227,934)	(8,227,934)	(208,630,532)	(208,630,532)	(819,026,858)	(347,094,655)

(2)당기손익으로 재분류되는 세후기타포괄손익	(80,914,565)	(80,914,565)	233,272,111	233,272,111	(55,193,796)	271,715,481

1.매도가능금융자산 (주27,32)	(80,914,565)	(80,914,565)	233,272,111	233,272,111	(55,193,796)	271,715,481

(3)당기손익으로 재분류되는 지분법 적용대상 관계기업과 공동기업의 세후기타포괄손익에 대한 지분	0	0	0	0	0	0

XIV.총포괄손익	6,476,144,401	6,476,144,401	1,958,460,097	1,958,460,097	12,560,204,375	4,127,368,182

XV.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	6,565,286,900	6,565,286,900	1,933,818,518	1,933,818,518	13,434,425,029	4,202,747,356

(2)비지배지분에 귀속되는 당기순이익(손실)	0	0	0	0	0	0

XVI.포괄손익의 귀속

(1)포괄손익, 지배기업의 소유주에게 귀속되는 지분	6,476,144,401	6,476,144,401	1,958,460,097	1,958,460,097	12,560,204,375	4,127,368,182

(2)포괄손익, 비지배지분	0	0	0	0	0	0

XVII.주당이익

(1)기본주당이익(손실) (주22)	2,941	2,941	866	866	6,017	1,852

연결 자본변동표
제 52 기 1분기 2017.01.01 부터 2017.03.31 까지
제 51 기 1분기 2016.01.01 부터 2016.03.31 까지
제 51 기 2016.01.01 부터 2016.12.31 까지
제 50 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	기타자본잉여금	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2015.01.01 (Ⅰ.기초자본)	12,126,075,000	14,534,660,385	(9,776,853,343)	298,993,546,022	315,877,428,064	0	315,877,428,064

Ⅱ.자본의 변동	(1)당기순이익	0	0	0	4,202,747,356	4,202,747,356	0	4,202,747,356

(2)보험수리적손익	0	0	0	(347,094,655)	(347,094,655)	0	(347,094,655)

(3)매도가능증권평가손익	0	0	271,715,481	0	271,715,481	0	271,715,481

(4)지분법자본변동	0	0	0	0	0	0	0

(5)배당금지급	0	0	0	(2,278,936,000)	(2,278,936,000)	0	(2,278,936,000)

(6)자기주식취득	0	0	(1,996,717,200)	0	(1,996,717,200)	0	(1,996,717,200)

2015.12.31 (Ⅲ.기말자본)	12,126,075,000	14,534,660,385	(11,501,855,062)	300,570,262,723	315,729,143,046	0	315,729,143,046

2016.01.01 (Ⅰ.기초자본)	12,126,075,000	14,534,660,385	(11,501,855,062)	300,570,262,723	315,729,143,046	0	315,729,143,046

Ⅱ.자본의 변동	(1)당기순이익	0	0	0	13,434,425,029	13,434,425,029	0	13,434,425,029

(2)보험수리적손익	0	0	0	(819,026,858)	(819,026,858)	0	(819,026,858)

(3)매도가능증권평가손익	0	0	(55,193,796)	0	(55,193,796)	0	(55,193,796)

(4)지분법자본변동	0	0	0	0	0	0	0

(5)배당금지급	0	0	0	(1,345,036,800)	(1,345,036,800)	0	(1,345,036,800)

(6)자기주식취득	0	0	(474,626,700)	0	(474,626,700)	0	(474,626,700)

2016.12.31 (Ⅲ.기말자본)	12,126,075,000	14,534,660,385	(12,031,675,558)	311,840,624,094	326,469,683,921	0	326,469,683,921

2016.01.01 (Ⅰ.기초자본)	12,126,075,000	14,534,660,385	(11,501,855,062)	300,570,262,723	315,729,143,046	0	315,729,143,046

Ⅱ.자본의 변동	(1)당기순이익	0	0	0	1,933,818,518	1,933,818,518	0	1,933,818,518

(2)보험수리적손익	0	0	0	(208,630,532)	(208,630,532)	0	(208,630,532)

(3)매도가능증권평가손익	0	0	233,272,111	30,419,306	263,691,417	0	263,691,417

(4)지분법자본변동	0	0	0	0	0	0

(5)배당금지급	0	0	0	(1,345,036,800)	(1,345,036,800)	0	(1,345,036,800)

(6)자기주식취득	0	0	(474,626,700)	(474,626,700)	0	(474,626,700)

2016.03.31 (Ⅲ.기말자본)	12,126,075,000	14,534,660,385	(11,743,209,651)	300,980,833,215	315,898,358,949	0	315,898,358,949

2017.01.01 (Ⅰ.기초자본)	12,126,075,000	14,534,660,385	(12,031,675,558)	311,840,624,094	326,469,683,921	0	326,469,683,921

Ⅱ.자본의 변동	(1)당기순이익	0	0	0	6,565,286,900	6,565,286,900	0	6,565,286,900

(2)보험수리적손익	0	0	0	(8,227,934)	(8,227,934)	0	(8,227,934)

(3)매도가능증권평가손익	0	0	(80,914,565)	0	(80,914,565)	0	(80,914,565)

(4)지분법자본변동	0	0	0	0	0	0

(5)배당금지급	0	0	0	(2,678,906,400)	(2,678,906,400)	0	(2,678,906,400)

(6)자기주식취득	0	0	0	0	0	0

2017.03.31 (Ⅲ.기말자본)	12,126,075,000	14,534,660,385	(12,112,590,123)	315,718,776,660	330,266,921,922	0	330,266,921,922

연결 현금흐름표
제 52 기 1분기 2017.01.01 부터 2017.03.31 까지
제 51 기 1분기 2016.01.01 부터 2016.03.31 까지
제 51 기 2016.01.01 부터 2016.12.31 까지
제 50 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 52 기 1분기	제 51 기 1분기	제 51 기	제 50 기

Ⅰ.영업활동현금흐름	4,904,157,452	3,555,610,766	21,358,784,803	41,803,571,610

(1)당기순이익(손실)	6,565,286,900	1,933,818,518	13,434,425,029	4,202,747,356

(2)당기순이익조정을 위한 가감	(1,595,801,164)	569,330,373	5,295,335,784	36,776,444,048

1.법인세비용	1,932,011,278	535,327,131	3,974,907,184	1,272,484,515

2.퇴직급여	320,273,664	284,792,685	1,336,489,934	1,282,691,598

3.감가상각비	2,280,103,864	2,342,083,285	9,349,341,688	10,224,098,955

4.무형자산처분손실	0	0	0	69,235,700

5.기타의대손상각비	0	0	0	0

6.대손상각비	27,544,166	(85,978,408)	1,366,871,473	0

7.이자비용	0	0	0	3,326,667

8.매도가능증권처분손실	0	0	0	249,134,195

9.만기보유증권손상차손	0	0	0	0

10.매도가능증권손상차손	0	0	0	0

11.외화환산손실	423,057,481	108,214,187	242,001,210	118,050,234

12.유형자산처분손실	2,000	29,000	103,907,133	11,995,839

13.판매보증비	(65,601,988)	80,336,853	858,210,437	888,800,247

14.당기손익인식금융자산평가손실	0	0	0	0

15.당기손익인식금융자산처분손실	0	0	0	42,800,000

16.당기손익인식금융자산평가이익	0	0	0	0

17.당기손익인식금융자산처분이익	0	0	0	0

18.이자수익	(1,897,041,561)	(1,284,004,030)	(4,420,119,371)	(3,242,783,226)

19.배당금수익	(90,241,300)	(73,841,880)	(73,841,880)	(29,108,305)

20.대손충당금환입	0	0	0	(584,901,380)

21.매도가능증권처분이익	0	0	(491,999,795)	0

22.유형자산처분이익	(134,260,452)	0	(49,801,878)	(17,150,798)

23.무형자산손상차손환입	0	0	0	(119,235,700)

24.외화환산이익	(13,232,047)	(257,831,312)	(169,675,825)	(97,758,910)

25.지분법이익	0	0	0	0

26.지분법적용투자주식처분이익	0	0	0	0

27.매출채권의 감소(증가)	(3,386,052,914)	(1,567,177,743)	(5,968,169,223)	9,609,874,836

28.미수금의 감소(증가)	(181,643,210)	(201,991,809)	(80,348,874)	(47,729,054)

29.선급금의 감소(증가)	12,104,218	(15,917,033)	(447,660,484)	185,502,371

30.선급비용의 감소(증가)	90,329,013	(123,777,139)	(374,401,541)	6,922,135

31.부가세대금금의 감소(증가)	0	0	0	152,661,180

32.재고자산의 감소(증가)	(3,055,400,143)	(572,183,667)	(6,544,856,219)	24,912,091,031

33.매입채무의 증가(감소)	1,012,564,199	3,207,891,091	7,179,657,415	(3,526,316,068)

34.미지급금의 증가(감소)	3,330,397,289	307,319,661	208,652,087	(3,590,349,339)

35.선수금의 증가(감소)	(30,033,796)	9,387,233	5,424,980	4,955,514

36.예수금의 증가(감소)	(91,944,840)	(525,387,430)	78,479,730	782,141,590

37.미지급비용의 증가(감소)	(818,866,379)	(1,524,893,168)	(348,519,786)	(989,830,855)

38.부가세예수금의 증가(감소)	(1,224,702,896)	0	454,694,792	0

39.제품보증충당부채의 증가(감소)	(24,425,297)	(65,461,532)	(714,636,842)	(782,844,794)

40.퇴직금의 지급	(105,544,060)	(107,093,170)	(1,126,511,078)	(550,201,750)

41.사외적립자산의공정가치의 증가(감소)	94,802,547	99,487,568	947,240,517	537,887,620

(3)법인세납부(환급)	(1,658,704,820)	(195,838,100)	(1,403,853,327)	(3,029,834,490)

(4)배당금수취	90,241,300	73,841,880	73,841,880	29,108,305

(5)이자수취	1,503,135,236	1,174,719,892	3,959,297,234	3,828,694,855

(6)이자지급	0	(261,797)	(261,797)	(3,588,464)

Ⅱ.투자활동현금흐름	2,002,593,946	(14,885,559,261)	(27,568,279,747)	(22,220,515,685)

(1)단기금융상품의 처분	(2,149,380,489)	1,258,417,854	1,573,711,606	3,225,074,363

(2)유형자산의 처분	423,727,273	0	116,842,542	19,017,410

(3)단기대여금의 감소	80,183,421	59,923,369	127,615,450	197,239,798

(4)장기대여금의 감소	0	0	0	0

(5)당기손익인식금융자산의 처분	0	0	0	2,000,000,000

(6)만기보유금융자산의 처분	0	0	0	0

(7)매도가능금융자산의 처분	55,170,668,464	75,238,198,470	248,511,402,701	140,300,411,772

(8)관계기업에 대한 투자자산의 처분	0	0	0	0

(9)선물거래예치금의 감소	0	0	0	0

(10)보증금의 감소	0	0	65,484,000	108,130,000

(11)무형자산의 처분	0	0	0	880,000,000

(12)단기금융상품의 취득	(3,084,150,914)	(2,088,566,232)	(1,000,000,000)	(3,569,085,824)

(13)단기대여금의 증가	(68,640,511)	(39,473,369)	(42,565,450)	(103,259,798)

(14)장기금융상품의 취득	(59,415,000)	(59,415,000)	(237,660,000)	(259,415,000)

(15)장기대여금의 증가	(41,000,000)	0	(105,000,000)	(96,000,000)

(16)당기손익인식금융자산의 취득	0	0	0	0

(17)매도가능금융자산의 취득	(47,870,447,328)	(88,427,912,537)	(274,749,762,780)	(162,325,469,835)

(18)만기보유금융자산의 취득	0	0	0	0

(19)보증금의 증가	(8,457,000)	0	0	0

(20)유형자산의 취득	(378,518,525)	(826,731,816)	(1,224,201,816)	(2,597,158,571)

(21)투자부동산의 취득	(11,975,445)	0	(604,146,000)	0

Ⅲ.재무활동현금흐름	(2,794,486,400)	(1,446,663,500)	(1,388,763,500)	(5,287,393,200)

(1)임대보증금증가	0	443,000,000	500,900,000	206,800,000

(2)단기차입금의 상환	0	0	0	(920,140,000)

(3)유동성장기부채상환	0	0	0	(46,400,000)

(4)임대보증금감소	(115,580,000)	(70,000,000)	(70,000,000)	(252,000,000)

(5)자기주식의 취득	0	(474,626,700)	(474,626,700)	(1,996,717,200)

(6)배당금지급	(2,678,906,400)	(1,345,036,800)	(1,345,036,800)	(2,278,936,000)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	4,112,264,998	(12,776,611,995)	(7,598,258,444)	14,295,662,725

Ⅴ.기초현금및현금성자산	24,236,210,158	31,884,586,307	31,884,586,307	17,622,255,028

Ⅵ.현금및현금성자산에 대한 환율변동효과	(389,449,234)	128,776,164	(50,117,705)	(33,331,446)

Ⅶ.기말현금및현금성자산	27,959,025,922	19,236,750,476	24,236,210,158	31,884,586,307