동원산업 분기보고서 (2016.09)
4. 재무제표

재무상태표
제 48 기 3분기말 2016.09.30 현재
제 47 기말 2015.12.31 현재
제 46 기말 2014.12.31 현재
(단위 : 원)

제 48 기 3분기말	제 47 기말	제 46 기말

자산

Ⅰ.유동자산	340,020,559,642	352,408,005,286	326,195,355,938

(1)현금및현금성자산	50,424,854,300	106,607,789,874	28,318,741,829

(2)단기금융예치금	40,900,000,000	31,270,000,000	41,775,331,855

(3)당기손익인식금융자산	30,058,756,133

(4)매출채권및기타채권	127,143,446,654	95,964,065,516	105,116,760,216

(5)재고자산	80,828,122,821	81,515,631,419	83,507,885,804

(6)매각예정비유동자산	64,948,208

(7)파생상품자산	1,611,489,820

(8)기타유동자산	39,112,646,047	36,985,570,269	37,417,880,101

Ⅱ.유동자산 합계	340,020,559,642	352,408,005,286	326,195,355,938

Ⅲ.비유동자산	716,170,046,724	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	34,256,488,040	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	174,086,849,832	173,579,654,592	164,864,292,586

(6)유형자산	470,138,351,869	488,865,416,038	456,316,822,392

(7)무형자산	2,476,274,858	2,058,231,162	2,063,374,226

(8)투자부동산	23,569,614,119	23,588,013,579	23,612,546,192

(9)기타비유동자산	5,557,191	16,884,733	41,279,020

Ⅳ.비유동자산 합계	716,170,046,724	735,640,219,900	696,671,127,323

자산총계	1,056,190,606,366	1,088,048,225,186	1,022,866,483,261

부채

Ⅰ.유동부채	217,222,530,140	288,913,553,225	260,369,647,921

(1)매입채무및기타채무	123,371,457,302	110,814,841,197	66,630,463,821

(2)단기차입금	88,754,362,593	167,721,779,513	174,598,044,301

(3)유동성장기부채	1,639,063,833	10,295,394,655	17,314,702,186

(4)미지급법인세	3,098,860,223	10,688,251	1,430,744,418

(5)기타유동부채	358,786,189	70,849,609	395,693,195

Ⅱ.유동부채 합계	217,222,530,140	288,913,553,225	260,369,647,921

Ⅲ.비유동부채	251,764,027,053	256,851,202,952	178,572,770,420

(1)장기매입채무및기타채무	1,302,072,652	929,113,085	37,365,015,431

(2)장기차입금	31,466,738,000	46,135,780,107	22,758,279,121

(3)사채	199,504,982,744	199,353,502,947	99,634,151,915

(4)확정급여부채	2,224,327,500	1,578,039,469	2,350,018,197

(5)금융보증계약부채	485,248,215

(6)파생상품부채	224,284,688	388,681,142

(7)기타비유동부채	24,797,348	22,001,115	165,832,200

(8)이연법인세부채	16,531,575,906	8,444,085,087	16,299,473,556

Ⅳ.비유동부채 합계	251,764,027,053	256,851,202,952	178,572,770,420

부채총계	468,986,557,193	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	(3,686,777,110)	(3,720,779,338)	(3,118,208,811)

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

Ⅴ.이익잉여금(결손금)	536,789,613,546	491,903,035,610	532,941,060,994

자본총계	587,204,049,173	542,283,469,009	583,924,064,920

부채 및 자본 총계	1,056,190,606,366	1,088,048,225,186	1,022,866,483,261

포괄손익계산서
제 48 기 3분기 2016.01.01 부터 2016.09.30 까지
제 47 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 47 기 3분기	제 47 기	제 46 기

3개월	누적	3개월	누적

Ⅰ.매출액	211,734,781,832	602,314,467,378	176,462,522,032	481,226,407,644	639,346,599,385	672,335,591,275

(1)어획물매출액	75,909,599,820	212,612,000,158	60,703,588,215	147,036,561,667	193,406,412,353	253,122,510,784

(2)제품매출액	29,396,075,517	96,517,655,922	28,170,934,561	83,796,074,113	111,727,808,018	116,275,609,977

(3)상품매출액	23,360,356,583	63,465,289,311	13,484,186,458	43,937,358,688	55,797,347,169	44,103,147,038

(4)물류매출액	64,045,155,274	179,489,856,262	56,479,467,252	159,925,375,385	211,784,256,658	199,374,380,990

(5)기타매출액	19,023,594,638	50,229,665,725	17,624,345,546	46,531,037,791	66,630,775,187	59,459,942,486

Ⅱ.매출원가	180,781,255,976	529,058,846,942	167,413,508,956	477,713,183,679	632,146,783,352	645,466,812,838

(1)어획물매출원가	60,168,801,531	181,649,898,726	64,157,147,032	180,842,775,725	234,830,121,475	273,937,666,996

(2)제품매출원가	22,286,550,760	77,342,779,056	22,691,384,658	68,143,846,080	90,254,627,501	92,688,080,011

(3)상품매출원가	22,464,331,947	61,363,054,091	13,028,501,496	41,395,029,160	52,967,347,883	42,485,819,540

(4)물류매출원가	59,557,879,692	165,704,477,108	52,061,264,194	146,021,916,739	195,233,210,141	183,449,000,177

(5)기타매출원가	16,303,692,046	42,998,637,961	15,475,211,576	41,309,615,975	58,861,476,352	52,906,246,114

Ⅲ.매출총이익	30,953,525,856	73,255,620,436	9,049,013,076	3,513,223,965	7,199,816,033	26,868,778,437

Ⅳ.판매비와관리비	15,932,887,066	35,509,416,171	10,777,576,365	32,264,902,608	57,045,626,341	33,590,340,530

Ⅴ.영업이익	15,020,638,790	37,746,204,265	(1,728,563,289)	(28,751,678,643)	(49,845,810,308)	(6,721,562,093)

Ⅵ.순금융원가	863,111,914	(21,253,794,505)	648,907,835	(6,557,993,634)	(5,738,351,601)	(1,201,177,110)

(1)금융수익	(951,284,043)	(27,599,102,510)	(1,842,386,753)	(12,474,622,066)	(14,085,282,250)	(6,311,394,024)

(2)금융원가	1,814,395,957	6,345,308,005	2,491,294,588	5,916,628,432	8,346,930,649	5,110,216,914

Ⅶ.기타수익	11,446,520,606	22,965,677,199	12,827,683,747	19,024,690,055	19,701,854,231	31,598,704,409

Ⅷ.기타비용	9,097,248,068	16,492,047,892	12,760,771,008	24,399,767,106	26,925,306,302	25,474,442,421

Ⅸ.법인세비용차감전순이익(손실)	16,506,799,414	65,473,628,077	(2,310,558,385)	(27,568,762,060)	(51,330,910,778)	603,877,005

Ⅹ.법인세비용(수익)	2,864,657,835	13,860,650,141	(1,310,638,659)	(13,337,605,031)	(17,019,285,394)	(685,038,123)

XI.분기순이익(손실)	13,642,141,579	51,612,977,936	(999,919,726)	(14,231,157,029)	(34,311,625,384)	1,288,915,128

XⅡ.법인세비용차감후 기타포괄손익	38,937,490	34,002,228	(1,874,170)	3,154,889	(602,570,527)	(1,501,045,283)

(1)후속기간에 당기손익으로 재분류되지 않는 항목	38,937,490	34,002,228	(1,874,170)	3,154,889	(602,570,527)	(1,419,477,631)

1.확정급여제도의 재측정요소	38,937,490	34,002,228	(1,874,170)	3,154,889	(602,570,527)	(1,419,477,631)

(2)후속기간에 당기손익으로 재분류되는 항목	(81,567,652)

1.매도가능증권평가이익(손실)	(81,567,652)

XⅢ.총포괄이익(손실)	13,681,079,069	51,646,980,164	(1,001,793,896)	(14,228,002,140)	(34,914,195,911)	(212,130,155)

XIV.주당이익

(1)기본주당이익	4,056	15,346	(297)	(4,231)	(10,202)	383

자본변동표
제 48 기 3분기 2016.01.01 부터 2016.09.30 까지
제 47 기 3분기 2015.01.01 부터 2015.09.30 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.분기순이익(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.분기순이익(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.분기순이익(손실)	(14,231,157,029)	(14,231,157,029)

2.기타포괄손익	매도가능금융자산평가손실

확정급여부채의 재측정요소	3,154,889	3,154,889

3.기타포괄손익 소계	3,154,889	3,154,889

(2)총포괄손익 소계	3,154,889	(14,231,157,029)	(14,228,002,140)

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

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

2015.09.30 (Ⅲ.기말자본)	16,816,000,000	37,317,962,345	(3,115,053,922)	(32,749,608)	511,983,503,965	562,969,662,780

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.분기순이익(손실)	51,612,977,936	51,612,977,936

2.기타포괄손익	매도가능금융자산평가손실

확정급여부채의 재측정요소	34,002,228	34,002,228

3.기타포괄손익 소계	34,002,228	34,002,228

(2)총포괄손익 소계	34,002,228	51,612,977,936	51,646,980,164

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

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

2016.09.30 (Ⅲ.기말자본)	16,816,000,000	37,317,962,345	(3,686,777,110)	(32,749,608)	536,789,613,546	587,204,049,173

현금흐름표
제 48 기 3분기 2016.01.01 부터 2016.09.30 까지
제 47 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 47 기 3분기	제 47 기	제 46 기

Ⅰ.영업활동으로 인한 현금흐름

(1)분기순이익	51,612,977,936	(14,231,157,029)	(34,311,625,384)	1,288,915,128

(2)조정

1.법인세비용(수익)	13,860,650,141	(13,337,605,031)	(17,019,285,394)	(685,038,123)

2.이자비용	6,345,308,005	5,535,256,957	7,859,572,320	5,110,216,914

3.이자수익	(4,065,055,460)	(4,650,791,225)	(6,261,451,409)	(6,224,797,891)

4.배당금수익	(23,534,047,050)	(7,582,850,000)	(7,582,850,000)	(27,840,000)

5.유형자산감가상각비	39,796,190,537	34,252,090,094	45,739,302,686	43,984,060,262

6.투자부동산감가상각비	18,399,460	18,399,460	24,532,613	24,532,613

7.무형자산상각비	4,556,304	4,462,536	5,981,304	16,395,500

8.대손상각비	8,549,978,429	5,896,377,751	21,888,573,493	1,691,160,556

9.퇴직급여	2,053,144,755	1,991,545,821	2,713,198,716	2,164,174,334

10.임차료	32,016,540	69,763,735	31,769,625

11.외화환산손실	7,478,280,598	9,027,067,730	3,587,029,138	8,585,267,704

12.유형자산처분손실	888,715	101,528,749	181,361,108	1,242,130

13.외화환산이익	(7,296,897,689)	(7,941,918,339)	(6,273,828,550)	(3,525,482,331)

14.유형자산처분이익	(3,677,650,560)	(4,605,138,122)	(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.파생상품평가손실	381,371,475

21.기타	22,961,875	(73,934,290)	347,290,448	274,413,177

(3)운전자본의 변동

1.매출채권의 감소(증가)	(33,917,325,983)	(19,976,704,715)	(3,885,835,330)	(26,463,376,414)

3.장기매출채권및기타채권의 감소(증가)	278,546,000	(386,065,214)	126,196,249

4.기타유동자산의 감소(증가)	(2,107,132,595)	(2,544,140,700)	(1,943,338,889)	(10,967,296,050)

5.기타비유동자산의 감소(증가)

6.재고자산의 감소(증가)	687,508,598	3,463,496,032	1,992,254,385	10,450,708,836

7.매입채무 및 기타채무의 증가(감소)	13,352,104,500	12,078,308,647	8,950,985,499	4,909,949,526

8.기타채무의 증가(감소)	(3,101,410,398)	3,836,877,450

9.기타유동부채의 증가(감소)	287,936,580	8,024,844	(250,909,295)	589,735,044

10.기타비유동부채의 감소(증가)	2,796,233

11.장기매입채무및기타채무의 증가(감소)	(3,015,415,624)	(2,985,210,887)	(1,738,767,085)

12.퇴직금의 지급	(1,602,133,983)	(1,727,202,439)	(2,648,063,756)	(2,413,442,062)

13.사외적립자산의 감소(증가)	229,279,487	867,607,250	(1,613,022,170)	(343,353,215)

(4)영업에서 사용된 현금	68,102,718,833	(5,991,738,469)	501,082,171	24,109,388,488

(5)법인세의 납부(환급)	(2,684,987,350)	8,044,548,644	7,918,161,927	(4,461,993,583)

Ⅱ.영업활동으로 인한 순현금흐름	65,417,731,483	2,052,810,175	8,419,244,098	19,647,394,905

Ⅲ.투자활동으로 인한 현금흐름

(1)이자의 수취	2,311,552,540	3,610,404,922	5,718,495,023	6,754,051,130

(2)배당금의 수취	23,534,047,050	7,582,850,000	7,582,850,000	27,840,000

(3)단기금융예치금의 감소	45,550,000,000	26,345,331,855	42,415,331,855	32,830,168,145

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

(5)단기대여금의 회수	11,533,503,267	2,324,267,918	4,058,301,342	1,020,217,131

(6)임차보증금의회수	362,416,732

(7)임대보증금의 증가	1,903,289,000

(8)장기대여금의 회수	1,476,627,101	3,566,014,408	11,972,923,400

(10)유형자산의 처분	2,995,014,184	353,683,518	1,151,277,441	4,656,487,622

(11)매도가능금융자산의 처분	1,600,000,000

(12)단기금융예치금의 증가	(55,180,000,000)	(30,100,000,000)	(31,190,000,000)	(26,274,000,000)

(13)당기손익인식금융자산의 증가	(30,000,000,000)

(14)단기대여금의 증가	(14,796,000,000)	(2,458,067,344)	(2,174,534,157)

(15)임차보증금의 증가	(50,000,000)

(16)장기대여금의 증가	(18,604,211)	(403,179,000)	(376,548,000)	(1,718,381,091)

(17)관계기업투자주식의 취득

(18)장기금융예치금의 증가	(720,000,000)

(19)종속기업투자의 취득	(8,514,039,193)	(8,514,039,193)

(20)유형자산의 취득	(24,167,280,043)	(60,523,494,879)	(75,513,090,248)	(102,025,817,726)

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

(22)무형자산의 처분	88,400,000

(23)임대보증금의 감소	(1,502,698,025)

Ⅳ.투자활동으로 인한 순현금흐름	(7,947,359,506)	(30,006,716,368)	(22,977,042,795)	(101,876,511,389)

Ⅴ.재무활동으로 인한 현금흐름

(1)이자의 지급	(6,416,873,330)	(3,301,912,662)	(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	18,558,875,495	116,909,251,543	41,487,930,596	27,843,507,062

(4)장기차입금의 차입	6,341,121,074	32,210,823,662	37,092,835,819	9,400,000,000

(5)단기차입금의 상환	(95,565,850,000)	(121,708,909,934)	(49,487,244,301)	(17,649,804,346)

(6)유동성장기차입금의 상환	(10,295,394,655)	(17,314,702,186)	(17,314,702,186)	(14,328,437,876)

(7)장기차입금의 상환	(19,540,000,000)	(985,996,370)	(4,001,503,681)

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

Ⅵ.재무활동으로 인한 순현금흐름	(113,644,521,416)	98,686,854,053	92,848,241,870	89,903,941,258

Ⅶ.외화표시 현금및현금성자산의 환율변동효과	(8,786,135)	27,902,664	(1,395,128)	(2,531,433)

Ⅷ.현금및현금성자산의 순증가(감소)	(56,182,935,574)	70,760,850,524	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.분기말 현금및현금성자산	50,424,854,300	99,079,592,353	106,607,789,874	28,318,741,829