동원산업 반기보고서 (2016.06)
4. 재무제표

재무상태표
제 48 기 반기말 2016.06.30 현재
제 47 기말 2015.12.31 현재
제 46 기말 2014.12.31 현재
(단위 : 원)

제 48 기 반기말	제 47 기말	제 46 기말

자산

Ⅰ.유동자산	337,109,949,533	352,408,005,286	326,195,355,938

(1)현금및현금성자산	29,392,011,918	106,607,789,874	28,318,741,829

(2)단기금융예치금	55,900,000,000	31,270,000,000	41,775,331,855

(3)당기손익인식금융자산	30,058,756,133

(4)매출채권및기타채권	139,414,971,746	95,964,065,516	105,116,760,216

(5)재고자산	74,209,507,782	81,515,631,419	83,507,885,804

(6)매각예정비유동자산	64,948,208

(7)파생상품자산	305,227,933

(8)기타유동자산	37,888,230,154	36,985,570,269	37,417,880,101

Ⅱ.유동자산 합계	337,109,949,533	352,408,005,286	326,195,355,938

Ⅲ.비유동자산	732,769,885,352	735,640,219,900	696,671,127,323

(1)장기금융예치금	5,500,000	5,500,000	725,500,000

(2)매도가능금융자산	437,532,680	437,532,680	737,532,680

(3)장기매출채권및기타채권	41,395,579,228	35,895,108,981	37,064,666,472

(4)관계기업투자 및 공동기업투자	11,193,878,135	11,193,878,135	11,245,113,755

(5)종속기업투자	173,956,229,236	173,579,654,592	164,864,292,586

(6)유형자산	479,635,184,113	488,865,416,038	456,316,822,392

(7)무형자산	2,566,193,626	2,058,231,162	2,063,374,226

(8)투자부동산	23,575,747,273	23,588,013,579	23,612,546,192

(9)기타비유동자산	4,041,061	16,884,733	41,279,020

Ⅳ.비유동자산 합계	732,769,885,352	735,640,219,900	696,671,127,323

자산총계	1,069,879,834,885	1,088,048,225,186	1,022,866,483,261

부채

Ⅰ.유동부채	240,871,295,702	288,913,553,225	260,369,647,921

(1)매입채무및기타채무	126,576,834,150	110,814,841,197	66,630,463,821

(2)단기차입금	96,442,820,190	167,721,779,513	174,598,044,301

(3)유동성장기부채	8,796,499,492	10,295,394,655	17,314,702,186

(4)미지급법인세	9,012,721,552	10,688,251	1,430,744,418

(5)기타유동부채	42,420,318	70,849,609	395,693,195

Ⅱ.유동부채 합계	240,871,295,702	288,913,553,225	260,369,647,921

Ⅲ.비유동부채	255,485,569,079	256,851,202,952	178,572,770,420

(1)장기매입채무및기타채무	1,314,581,274	929,113,085	37,365,015,431

(2)장기차입금	44,493,404,656	46,135,780,107	22,758,279,121

(3)사채	199,454,193,457	199,353,502,947	99,634,151,915

(4)확정급여부채	1,646,912,403	1,578,039,469	2,350,018,197

(5)금융보증계약부채	371,101,764

(6)파생상품부채	214,556,800	388,681,142

(7)기타비유동부채	29,888,726	22,001,115	165,832,200

(8)이연법인세부채	7,960,929,999	8,444,085,087	16,299,473,556

Ⅳ.비유동부채 합계	255,485,569,079	256,851,202,952	178,572,770,420

부채총계	496,356,864,781	545,764,756,177	438,942,418,341

자본

Ⅰ.자본금	16,816,000,000	16,816,000,000	16,816,000,000

Ⅱ.주식발행초과금	37,317,962,345	37,317,962,345	37,317,962,345

Ⅲ.기타포괄손익누계액	(3,725,714,600)	(3,720,779,338)	(3,118,208,811)

Ⅳ.기타자본	(32,749,608)	(32,749,608)	(32,749,608)

Ⅴ.이익잉여금(결손금)	523,147,471,967	491,903,035,610	532,941,060,994

자본총계	573,522,970,104	542,283,469,009	583,924,064,920

부채 및 자본 총계	1,069,879,834,885	1,088,048,225,186	1,022,866,483,261

포괄손익계산서
제 48 기 반기 2016.01.01 부터 2016.06.30 까지
제 47 기 반기 2015.01.01 부터 2015.06.30 까지
제 47 기 2015.01.01 부터 2015.12.31 까지
제 46 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 48 기 반기	제 47 기 반기	제 47 기	제 46 기

3개월	누적	3개월	누적

Ⅰ.매출액	223,489,446,734	390,579,685,546	159,593,873,908	304,763,885,612	639,346,599,385	672,335,591,275

(1)어획물매출액	85,023,184,875	136,702,400,338	48,515,835,829	86,332,973,452	193,406,412,353	253,122,510,784

(2)제품매출액	35,972,095,568	67,121,580,405	28,960,976,571	55,625,139,552	111,727,808,018	116,275,609,977

(3)상품매출액	26,242,816,859	40,104,932,728	17,092,081,552	30,453,172,230	55,797,347,169	44,103,147,038

(4)물류매출액	58,367,715,158	115,444,700,988	51,340,763,220	103,445,908,133	211,784,256,658	199,374,380,990

(5)기타매출액	17,883,634,274	31,206,071,087	13,684,216,736	28,906,692,245	66,630,775,187	59,459,942,486

Ⅱ.매출원가	193,281,942,935	348,277,590,966	163,104,768,248	310,299,674,723	632,146,783,352	645,466,812,838

(1)어획물매출원가	69,344,993,748	121,481,097,195	63,802,407,795	116,685,628,693	234,830,121,475	273,937,666,996

(2)제품매출원가	29,238,353,322	55,056,228,296	24,382,404,318	45,452,461,422	90,254,627,501	92,688,080,011

(3)상품매출원가	25,317,806,515	38,898,722,144	15,911,815,271	28,366,527,664	52,967,347,883	42,485,819,540

(4)물류매출원가	53,607,778,591	106,146,597,416	46,619,324,807	93,960,652,545	195,233,210,141	183,449,000,177

(5)기타매출원가	15,773,010,759	26,694,945,915	12,388,816,057	25,834,404,399	58,861,476,352	52,906,246,114

Ⅲ.매출총이익	30,207,503,799	42,302,094,580	(3,510,894,340)	(5,535,789,111)	7,199,816,033	26,868,778,437

Ⅳ.판매비와관리비	10,708,710,205	19,576,529,105	13,012,368,993	21,487,326,243	57,045,626,341	33,590,340,530

Ⅴ.영업이익	19,498,793,594	22,725,565,475	(16,523,263,333)	(27,023,115,354)	(49,845,810,308)	(6,721,562,093)

Ⅵ.순금융원가	(22,902,592,877)	(22,116,906,419)	(7,243,953,957)	(7,206,901,469)	(5,738,351,601)	(1,201,177,110)

(1)금융수익	(25,105,278,644)	(26,647,818,467)	(8,946,892,602)	(10,632,235,313)	(14,085,282,250)	(6,311,394,024)

(2)금융원가	2,202,685,767	4,530,912,048	1,702,938,645	3,425,333,844	8,346,930,649	5,110,216,914

Ⅶ.기타수익	655,754,734	11,519,156,593	2,835,654,612	6,197,006,308	19,701,854,231	31,598,704,409

Ⅷ.기타비용	1,858,890,163	7,394,799,824	4,620,750,533	11,638,996,098	26,925,306,302	25,474,442,421

Ⅸ.법인세비용차감전순이익(손실)	41,198,251,042	48,966,828,663	(11,064,405,297)	(25,258,203,675)	(51,330,910,778)	603,877,005

Ⅹ.법인세비용(수익)	9,376,523,454	10,995,992,306	(4,714,226,216)	(12,026,966,372)	(17,019,285,394)	(685,038,123)

XI.반기순이익(손실)	31,821,727,588	37,970,836,357	(6,350,179,081)	(13,231,237,303)	(34,311,625,384)	1,288,915,128

XⅡ.법인세비용차감후 기타포괄손익	(3,384,340)	(4,935,262)	(127,819)	5,029,059	(602,570,527)	(1,501,045,283)

(1)후속기간에 당기손익으로 재분류되지 않는 항목	(3,384,340)	(4,935,262)	(127,819)	5,029,059	(602,570,527)	(1,419,477,631)

1.확정급여제도의 재측정요소	(3,384,340)	(4,935,262)	(127,819)	5,029,059	(602,570,527)	(1,419,477,631)

(2)후속기간에 당기손익으로 재분류되는 항목	(81,567,652)

1.매도가능증권평가이익(손실)	(81,567,652)

XⅢ.총포괄이익(손실)	31,818,343,248	37,965,901,095	(6,350,306,900)	(13,226,208,244)	(34,914,195,911)	(212,130,155)

XIV.주당이익

(1)기본주당이익	9,462	11,289	(1,888)	(3,934)	(10,202)	383

자본변동표
제 48 기 반기 2016.01.01 부터 2016.06.30 까지
제 47 기 반기 2015.01.01 부터 2015.06.30 까지
제 47 기 2015.01.01 부터 2015.12.31 까지
제 46 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	기타포괄손익누계액	기타자본	이익잉여금	자본 합계

Ⅰ.기초자본	16,816,000,000	37,317,962,345	(1,617,163,528)	(32,749,608)	540,939,646,273	594,225,795,075

Ⅱ.자본의 변동	(1)총포괄손익	1.반기순이익(손실)	1,288,915,128	1,288,915,128

2.기타포괄손익	매도가능금융자산평가손실	(81,567,652)	(81,567,652)

확정급여부채의 재측정요소	(1,419,477,631)	(1,419,477,631)

3.기타포괄손익 소계	(1,501,045,283)	(1,501,045,283)

(2)총포괄손익 소계	(1,501,045,283)	1,288,915,128	(212,130,155)

(3)자본에직접반영된소유주와의거래	1.연차배당	(10,089,600,000)	(10,089,600,000)

(4)자본에직접반영된소유주와의거래등소계	(10,089,600,000)	(10,089,600,000)

2014.12.31 (Ⅲ.기말자본)	16,816,000,000	37,317,962,345	(3,118,208,811)	(32,749,608)	532,941,060,994	583,924,064,920

Ⅰ.기초자본	16,816,000,000	37,317,962,345	(3,118,208,811)	(32,749,608)	532,941,060,994	583,924,064,920

Ⅱ.자본의 변동	(1)총포괄손익	1.반기순이익(손실)	(34,311,625,384)	(34,311,625,384)

2.기타포괄손익	매도가능금융자산평가손실

확정급여부채의 재측정요소	(602,570,527)	(602,570,527)

3.기타포괄손익 소계	(602,570,527)	(602,570,527)

(2)총포괄손익 소계	(602,570,527)	(34,311,625,384)	(34,914,195,911)

(3)자본에직접반영된소유주와의거래	1.연차배당	(6,726,400,000)	(6,726,400,000)

(4)자본에직접반영된소유주와의거래등소계	(6,726,400,000)	(6,726,400,000)

2015.12.31 (Ⅲ.기말자본)	16,816,000,000	37,317,962,345	(3,118,208,811)	(32,749,608)	532,941,060,994	542,283,469,009

Ⅰ.기초자본	16,816,000,000	37,317,962,345	(3,118,208,811)	(32,749,608)	532,941,060,994	583,924,064,920

Ⅱ.자본의 변동	(1)총포괄손익	1.반기순이익(손실)	(13,231,237,303)	(13,231,237,303)

2.기타포괄손익	매도가능금융자산평가손실

확정급여부채의 재측정요소	5,029,059	5,029,059

3.기타포괄손익 소계	5,029,059	5,029,059

(2)총포괄손익 소계	5,029,059	(13,231,237,303)	(13,226,208,244)

(3)자본에직접반영된소유주와의거래	1.연차배당	(6,726,400,000)	(6,726,400,000)

(4)자본에직접반영된소유주와의거래등소계	(6,726,400,000)	(6,726,400,000)

2015.06.30 (Ⅲ.기말자본)	16,816,000,000	37,317,962,345	(3,113,179,752)	(32,749,608)	512,983,423,691	563,971,456,676

Ⅰ.기초자본	16,816,000,000	37,317,962,345	(3,720,779,338)	(32,749,608)	491,903,035,610	542,283,469,009

Ⅱ.자본의 변동	(1)총포괄손익	1.반기순이익(손실)	37,970,836,357	37,970,836,357

2.기타포괄손익	매도가능금융자산평가손실

확정급여부채의 재측정요소	(4,935,262)	(4,935,262)

3.기타포괄손익 소계	(4,935,262)	(4,935,262)

(2)총포괄손익 소계	(4,935,262)	37,970,836,357	37,965,901,095

(3)자본에직접반영된소유주와의거래	1.연차배당	(6,726,400,000)	(6,726,400,000)

(4)자본에직접반영된소유주와의거래등소계	(6,726,400,000)	(6,726,400,000)

2016.06.30 (Ⅲ.기말자본)	16,816,000,000	37,317,962,345	(3,725,714,600)	(32,749,608)	523,147,471,967	573,522,970,104

현금흐름표
제 48 기 반기 2016.01.01 부터 2016.06.30 까지
제 47 기 반기 2015.01.01 부터 2015.06.30 까지
제 47 기 2015.01.01 부터 2015.12.31 까지
제 46 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 48 기 반기	제 47 기 반기	제 47 기	제 46 기

Ⅰ.영업활동으로 인한 현금흐름

(1)반기순이익	37,970,836,357	(13,231,237,303)	(34,311,625,384)	1,288,915,128

(2)조정

1.법인세비용(수익)	10,995,992,306	(12,026,966,372)	(17,019,285,394)	(685,038,123)

2.이자비용	4,530,912,048	3,425,333,844	7,859,572,320	5,110,216,914

3.이자수익	(3,114,458,467)	(2,808,404,472)	(6,261,451,409)	(6,224,797,891)

4.배당금수익	(23,533,360,000)	(7,582,850,000)	(7,582,850,000)	(27,840,000)

5.유형자산감가상각비	26,417,382,380	23,162,273,832	45,739,302,686	43,984,060,262

6.투자부동산감가상각비	12,266,306	12,266,306	24,532,613	24,532,613

7.무형자산상각비	3,037,536	2,943,768	5,981,304	16,395,500

8.대손상각비	1,276,726,067	4,236,106,079	21,888,573,493	1,691,160,556

9.퇴직급여	1,368,763,170	1,327,697,214	2,713,198,716	2,164,174,334

10.임차료	24,320,858	69,763,735	31,769,625

11.외화환산손실	1,578,798,785	3,430,853,081	3,587,029,138	8,585,267,704

12.유형자산처분손실	883,715	22,000	181,361,108	1,242,130

13.외화환산이익	(2,938,783,474)	(3,430,853,081)	(6,273,828,550)	(3,525,482,331)

14.유형자산처분이익	(3,677,528,287)	(7,483,841)	(4,198,898,810)	(9,176,933,777)

15.종속기업투자손상차손	3,197,682,875

16.공동기업투자손상차손	51,235,620

17.매도가능금융자산손상차손	300,000,000

18.당기손익인식금융자산처분이익	(240,980,841)	(240,980,841)

19.당기손익인식금융자산평가이익	(58,756,133)

20.기타	13,233,987	(58,318,679)	347,290,448	274,413,177

(3)운전자본의 변동

1.매출채권의 감소(증가)	(35,701,026,249)	(5,035,609,893)	(9,722,187,204)	(23,516,780,973)

2.기타채권의 감소(증가)	(1,715,844,678)	5,201,720,924	5,836,351,874	(2,946,595,441)

3.장기매출채권및기타채권의 감소(증가)	803,454,164	(386,065,214)	126,196,249

4.기타유동자산의 감소(증가)	(894,374,232)	(2,848,548,589)	(1,943,338,889)	(10,967,296,050)

5.기타비유동자산의 감소(증가)

6.재고자산의 감소(증가)	7,306,123,637	(1,254,556,178)	1,992,254,385	10,450,708,836

7.매입채무의 증가(감소)	2,447,475,868	1,521,767,260	8,950,985,499	4,909,949,526

8.기타채무의 증가(감소)	12,896,154,405	(3,825,958,383)	(3,101,410,398)	3,836,877,450

9.기타유동부채의 증가(감소)	(28,429,291)	176,997,832	(250,909,295)	589,735,044

10.기타비유동부채의 감소	(6,895,823)

11.장기매입채무및기타채무의 증가(감소)	(3,435,523,124)	(2,985,210,887)	(1,738,767,085)

12.퇴직금의 지급	(1,089,172,391)	(971,025,189)	(2,648,063,756)	(2,413,442,062)

13.사외적립자산의 감소(증가)	(215,653,107)	587,372,797	(1,613,022,170)	(343,353,215)

(4)영업에서 사용된 현금	33,903,060,568	(12,630,735,472)	501,082,171	24,109,388,488

(5)법인세의 납부(환급)	(2,477,114,093)	7,682,021,044	7,918,161,927	(4,461,993,583)

Ⅱ.영업활동으로 인한 순현금흐름	31,425,946,475	(4,948,714,428)	8,419,244,098	19,647,394,905

Ⅲ.투자활동으로 인한 현금흐름

(1)이자의 수취	1,391,629,471	2,583,169,363	5,718,495,023	6,754,051,130

(2)배당금의 수취	23,533,360,000	7,582,850,000	7,582,850,000	27,840,000

(3)단기금융예치금의 감소	30,550,000,000	26,345,331,855	42,415,331,855	32,830,168,145

(4)임차보증금의회수	120,000,000

(5)임대보증금의 증가	1,798,691,000

(6)당기손익인식금융자산의 감소	30,299,736,974	30,299,736,974

(7)장기대여금의 회수	1,435,555,001	3,566,014,408	11,972,923,400

(8)단기대여금의 감소	8,275,456,424	4,058,301,342	1,020,217,131

(9)유형자산의 처분	1,810,410,141	330,900,000	1,151,277,441	4,656,487,622

(10)매도가능금융자산의 처분	1,600,000,000

(11)단기금융예치금의 증가	(55,180,000,000)	(100,000,000)	(31,190,000,000)	(26,274,000,000)

(12)당기손익인식금융자산의 증가	(30,000,000,000)

(13)단기대여금의 증가	(14,436,000,000)	(4,282,868,703)	(2,174,534,157)

(14)장기대여금의 증가	(6,017,042)	(367,868,949)	(376,548,000)	(1,718,381,091)

(15)관계기업투자주식의 취득

(16)장기금융예치금의 증가	(720,000,000)

(17)종속기업투자의 취득	(14,039,193)	(8,514,039,193)

(18)유형자산의 취득	(20,042,602,450)	(36,549,495,923)	(75,513,090,248)	(102,025,817,726)

(19)무형자산의 취득	(511,000,000)	(838,240)	(838,240)

(20)임대보증금의 감소	(1,347,683,160)

Ⅳ.투자활동으로 인한 순현금흐름	(24,043,755,616)	27,262,432,185	(22,977,042,795)	(101,876,511,389)

Ⅴ.재무활동으로 인한 현금흐름

(1)이자의 지급	(4,475,681,491)	(3,555,696,312)	(7,807,374,377)	(4,899,223,582)

(2)배당금의 지급	(6,726,400,000)	(6,726,400,000)	(6,726,400,000)	(10,089,600,000)

(3)단기차입금의 차입	18,041,365,700	15,962,220,000	41,487,930,596	27,843,507,062

(4)장기차입금의 차입	4,352,400,000	10,140,000,000	37,092,835,819	9,400,000,000

(5)단기차입금의 상환	(87,949,299,513)	(18,866,377,554)	(49,487,244,301)	(17,649,804,346)

(6)유동성장기차입금의 상환	(6,386,219,187)	(11,527,123,605)	(17,314,702,186)	(14,328,437,876)

(7)장기차입금의 상환	(1,430,400,000)	(4,001,503,681)

(8)사채의 발행	99,604,700,000	99,627,500,000

Ⅵ.재무활동으로 인한 순현금흐름	(84,574,234,491)	(14,573,377,471)	92,848,241,870	89,903,941,258

Ⅶ.외화표시 현금및현금성자산의 환율변동효과	(23,734,324)	6,740,082	(1,395,128)	(2,531,433)

Ⅷ.현금및현금성자산의 순증가(감소)	(77,215,777,956)	7,747,080,368	78,289,048,045	7,672,293,341

Ⅸ.기초 현금및현금성자산	106,607,789,874	28,318,741,829	28,318,741,829	20,646,448,488

Ⅹ.반기말 현금및현금성자산	29,392,011,918	36,065,822,197	106,607,789,874	28,318,741,829