동원산업 분기보고서 (2016.03)
4. 재무제표

재무상태표
제 48 기 1분기말 2016.03.31 현재
제 47 기말 2015.12.31 현재
제 46 기말 2014.12.31 현재
(단위 : 원)

제 48 기 1분기말	제 47 기말	제 46 기말

자산

Ⅰ.유동자산

(1)현금및현금성자산	16,784,636,147	106,607,789,874	28,318,741,829

(2)단기금융예치금	70,900,000,000	31,270,000,000	41,775,331,855

(3)당기손익인식금융자산	30,058,756,133

(4)매출채권및기타채권	115,567,838,026	95,964,065,516	105,116,760,216

(5)재고자산	89,234,944,508	81,515,631,419	83,507,885,804

(6)매각예정비유동자산	64,948,208

(7)파생상품자산	392,268,103

(8)기타유동자산	36,152,136,744	36,985,570,269	37,417,880,101

Ⅱ.유동자산 합계	329,031,823,528	352,408,005,286	326,195,355,938

Ⅲ.비유동자산

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

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

(3)장기매출채권및기타채권	42,126,348,404	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	173,579,654,592	173,579,654,592	164,864,292,586

(6)유형자산	487,949,445,812	488,865,416,038	456,316,822,392

(7)무형자산	2,556,712,394	2,058,231,162	2,063,374,226

(8)투자부동산	23,581,880,426	23,588,013,579	23,612,546,192

(9)기타비유동자산	11,843,714	16,884,733	41,279,020

Ⅳ.비유동자산 합계	741,442,796,157	735,640,219,900	696,671,127,323

자산총계	1,070,474,619,685	1,088,048,225,186	1,022,866,483,261

부채

Ⅰ.유동부채

(1)매입채무및기타채무	113,739,029,660	110,814,841,197	66,630,463,821

(2)단기차입금	147,346,972,329	167,721,779,513	174,598,044,301

(3)유동성장기부채	7,723,060,709	10,295,394,655	17,314,702,186

(4)미지급법인세	1,663,419,172	10,688,251	1,430,744,418

(5)기타유동부채	112,567,832	70,849,609	395,693,195

Ⅱ.유동부채 합계	270,585,049,702	288,913,553,225	260,369,647,921

Ⅲ.비유동부채

(1)장기매입채무및기타채무	1,246,191,116	929,113,085	37,365,015,431

(2)장기차입금	46,639,022,388	46,135,780,107	22,758,279,121

(3)사채	199,403,559,105	199,353,502,947	99,634,151,915

(4)확정급여부채	2,363,098,914	1,578,039,469	2,350,018,197

(5)파생상품부채	191,828,507	388,681,142

(6)기타비유동부채	34,190,884	22,001,115	165,832,200

(7)이연법인세부채	8,307,052,213	8,444,085,087	16,299,473,556

Ⅳ.비유동부채 합계	258,184,943,127	256,851,202,952	178,572,770,420

부채총계	528,769,992,829	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	(3,722,330,260)	(3,720,779,338)	(3,118,208,811)

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

Ⅴ.이익잉여금(결손금)	491,325,744,379	491,903,035,610	532,941,060,994

자본총계	541,704,626,856	542,283,469,009	583,924,064,920

부채 및 자본 총계	1,070,474,619,685	1,088,048,225,186	1,022,866,483,261

포괄손익계산서
제 48 기 1분기 2016.01.01 부터 2016.03.31 까지
제 47 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 47 기 1분기	제 47 기	제 46 기

3개월	누적	3개월	누적

Ⅰ.매출액	167,090,238,812	167,090,238,812	145,170,011,704	145,170,011,704	639,346,599,385	672,335,591,275

(1)어획물매출액	51,679,215,463	51,679,215,463	37,817,137,623	37,817,137,623	193,406,412,353	253,122,510,784

(2)제품매출액	31,149,484,837	31,149,484,837	26,664,162,981	26,664,162,981	111,727,808,018	116,275,609,977

(3)상품매출액	13,862,115,869	13,862,115,869	13,361,090,678	13,361,090,678	55,797,347,169	44,103,147,038

(4)물류매출액	57,076,985,830	57,076,985,830	52,105,144,913	52,105,144,913	211,784,256,658	199,374,380,990

(5)기타매출액	13,322,436,813	13,322,436,813	15,222,475,509	15,222,475,509	66,630,775,187	59,459,942,486

Ⅱ.매출원가	154,995,648,031	154,995,648,031	147,194,906,475	147,194,906,475	632,146,783,352	645,466,812,838

(1)어획물매출원가	52,136,103,447	52,136,103,447	52,883,220,898	52,883,220,898	234,830,121,475	273,937,666,996

(2)제품매출원가	25,817,874,974	25,817,874,974	21,070,057,104	21,070,057,104	90,254,627,501	92,688,080,011

(3)상품매출원가	13,580,915,629	13,580,915,629	12,454,712,393	12,454,712,393	52,967,347,883	42,485,819,540

(4)물류매출원가	52,538,818,825	52,538,818,825	47,341,327,738	47,341,327,738	195,233,210,141	183,449,000,177

(5)기타매출원가	10,921,935,156	10,921,935,156	13,445,588,342	13,445,588,342	58,861,476,352	52,906,246,114

Ⅲ.매출총이익	12,094,590,781	12,094,590,781	(2,024,894,771)	(2,024,894,771)	7,199,816,033	26,868,778,437

Ⅳ.판매비와관리비	8,867,818,900	8,867,818,900	8,474,957,250	8,474,957,250	57,045,626,341	33,590,340,530

Ⅴ.영업이익	3,226,771,881	3,226,771,881	(10,499,852,021)	(10,499,852,021)	(49,845,810,308)	(6,721,562,093)

Ⅵ.순금융원가	785,686,458	785,686,458	37,052,488	37,052,488	(5,738,351,601)	(1,201,177,110)

(1)금융수익	(1,542,539,823)	(1,542,539,823)	(1,685,342,711)	(1,685,342,711)	(14,085,282,250)	(6,311,394,024)

(2)금융원가	2,328,226,281	2,328,226,281	1,722,395,199	1,722,395,199	8,346,930,649	5,110,216,914

Ⅶ.기타수익	10,863,401,859	10,863,401,859	3,361,351,696	3,361,351,696	19,701,854,231	31,598,704,409

Ⅷ.기타비용	5,535,909,661	5,535,909,661	7,018,245,565	7,018,245,565	26,925,306,302	25,474,442,421

Ⅸ.법인세비용차감전순이익(손실)	7,768,577,621	7,768,577,621	(14,193,798,378)	(14,193,798,378)	(51,330,910,778)	603,877,005

Ⅹ.법인세비용(수익)	1,619,468,852	1,619,468,852	(7,312,740,156)	(7,312,740,156)	(17,019,285,394)	(685,038,123)

XI.당기순이익(손실)	6,149,108,769	6,149,108,769	(6,881,058,222)	(6,881,058,222)	(34,311,625,384)	1,288,915,128

XⅡ.법인세비용차감후 기타포괄손익	(1,550,922)	(1,550,922)	5,156,878	5,156,878	(602,570,527)	(1,501,045,283)

(1)후속기간에 당기손익으로 재분류되지 않는 항목	(1,550,922)	(1,550,922)	5,156,878	5,156,878	(602,570,527)	(1,419,477,631)

1.확정급여제도의 재측정요소	(1,550,922)	(1,550,922)	5,156,878	5,156,878	(602,570,527)	(1,419,477,631)

(2)후속기간에 당기손익으로 재분류되는 항목	(81,567,652)

1.매도가능증권평가이익(손실)	(81,567,652)

XⅢ.총포괄이익(손실)	6,147,557,847	6,147,557,847	(6,875,901,344)	(6,875,901,344)	(34,914,195,911)	(212,130,155)

XIV.주당이익

(1)기본주당이익	1,828	1,828	(2,046)	(2,046)	(10,202)	383

자본변동표
제 48 기 1분기 2016.01.01 부터 2016.03.31 까지
제 47 기 1분기 2015.01.01 부터 2015.03.31 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.당기순이익(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.당기순이익(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.당기순이익(손실)	(6,881,058,222)	(6,881,058,222)

2.기타포괄손익	매도가능금융자산평가손실

확정급여부채의 재측정요소	5,156,878	5,156,878

3.기타포괄손익 소계	5,156,878	5,156,878

(2)총포괄손익 소계	5,156,878	(6,881,058,222)	(6,875,901,344)

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

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

2015.03.31 (Ⅲ.기말자본)	16,816,000,000	37,317,962,345	(3,113,051,933)	(32,749,608)	519,333,602,772	570,321,763,576

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.당기순이익(손실)	6,149,108,769	6,149,108,769

2.기타포괄손익	매도가능금융자산평가손실

확정급여부채의 재측정요소	(1,550,922)	(1,550,922)

3.기타포괄손익 소계	(1,550,922)	(1,550,922)

(2)총포괄손익 소계	(1,550,922)	6,149,108,769	6,147,557,847

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

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

2016.03.31 (Ⅲ.기말자본)	16,816,000,000	37,317,962,345	(3,722,330,260)	(32,749,608)	491,325,744,379	541,704,626,856

현금흐름표
제 48 기 1분기 2016.01.01 부터 2016.03.31 까지
제 47 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 47 기 1분기	제 47 기	제 46 기

Ⅰ.영업활동으로 인한 현금흐름	8,419,244,098	19,647,394,905

(1)분기순이익	6,149,108,769	(6,881,058,222)	(34,311,625,384)	1,288,915,128

(2)조정	43,603,519,623	47,670,773,057

1.법인세비용(수익)	1,619,468,852	(7,312,740,156)	(17,019,285,394)	(685,038,123)

2.이자비용	2,328,226,281	1,722,395,199	7,859,572,320	5,110,216,914

3.이자수익	(1,489,179,823)	(1,549,303,720)	(6,261,451,409)	(6,224,797,891)

4.배당금수익	(53,360,000)	(7,582,850,000)	(27,840,000)

5.유형자산감가상각비	13,067,672,507	11,609,612,578	45,739,302,686	43,984,060,262

6.투자부동산감가상각비	6,133,153	6,133,153	24,532,613	24,532,613

7.무형자산상각비	1,518,768	1,425,000	5,981,304	16,395,500

8.대손상각비	321,628,550	14,756,017	21,888,573,493	1,691,160,556

9.재고자산평가손실(환입)	(3,920,946,036)	4,522,468,046	2,920,196,013	2,837,531,976

10.퇴직급여	684,381,585	663,848,607	2,713,198,716	2,164,174,334

11.임차료	5,041,019	12,435,521	69,763,735	31,769,625

12.외화환산손실	1,518,060,801	2,646,776,853	3,587,029,138	8,585,267,704

13.유형자산처분손실	871,715	11,000	181,361,108	1,242,130

14.외화환산이익	(4,705,292,461)	(2,453,061,010)	(6,273,828,550)	(3,525,482,331)

15.유형자산처분이익	(4,082,747,728)	(4,198,898,810)	(9,176,933,777)

16.종속기업투자손상차손	3,197,682,875

17.공동기업투자손상차손	51,235,620

18.매도가능금융자산손상차손	300,000,000

19.파생상품평가손실	187,358,329

20.당기손익인식금융자산처분이익	(240,980,841)

21.당기손익인식금융자산평가이익	(136,038,991)	(58,756,133)

22.기타매출액	(35,332,674)	(347,290,448)	(274,413,177)

(3)운전자본의 변동	(8,790,812,068)	(24,850,299,697)

1.매출채권의 감소(증가)	(16,140,345,490)	(7,187,928,329)	(9,722,187,204)	(23,516,780,973)

2.기타채권의 감소(증가)	1,434,835,939	(4,323,162,191)	5,836,351,874	(2,946,595,441)

3.장기매출채권및기타채권의 감소(증가)	1,773,878,394	(386,065,214)	126,196,249

4.기타유동자산의 감소(증가)	823,939,219	(300,199,822)	(1,943,338,889)	(10,967,296,050)

5.기타비유동자산의 감소(증가)	(66,545,046)

6.재고자산의 증가(감소)	(3,798,367,053)	(8,124,473,018)	(927,941,628)	7,613,176,860

7.매입채무의 증가(감소)	(4,629,504,500)	5,383,247,269	8,950,985,499	4,909,949,526

8.기타채무의 증가(감소)	(4,787,507,581)	(713,533,000)	(3,101,410,398)	3,836,877,450

9.기타유동부채의 증가(감소)	41,718,223	33,532,674	(250,909,295)	589,735,044

10.장기매입채무및기타채무의 증가(감소)	381,272,840	(4,303,961,844)	(2,985,210,887)	(1,738,767,085)

11.퇴직금의 지급	(559,162,296)	(638,784,870)	(2,648,063,756)	(2,413,442,062)

12.사외적립자산의 감소(증가)	657,843,089	418,352,850	(1,613,022,170)	(343,353,215)

(4)영업에서 사용된 현금	(15,191,236,704)	(15,150,704,686)

(5)법인세의 납부(환급)	(607,260,490)	7,918,161,927	(4,461,993,583)

Ⅱ.영업활동으로 인한 순현금흐름	(15,191,236,704)	(15,757,965,176)	8,419,244,098	19,647,394,905

Ⅲ.투자활동으로 인한 현금흐름	(22,977,042,795)	(101,876,511,389)

(1)이자의 수취	1,307,729,828	1,418,305,836	5,718,495,023	6,754,051,130

(2)관계기업으로부터의 배당금의 수취	53,360,000	7,582,850,000	27,840,000

(3)단기금융예치금의 감소	20,370,000,000	16,245,331,855	42,415,331,855	32,830,168,145

(4)보증금의 감소	120,000,000

(5)당기손익인식금융자산의 감소	30,299,736,974

(6)장기대여금의 회수	1,435,554,101	3,566,014,408	11,972,923,400

(7)단기대여금의 감소	4,058,301,342	1,020,217,131

(8)유형자산의 처분	64,819,700	1,151,277,441	4,656,487,622

(9)매도가능금융자산의 처분	1,600,000,000

(10)단기금융예치금의 증가	(60,000,000,000)	(31,190,000,000)	(26,274,000,000)

(11)당기손익인식금융자산의 증가	(30,000,000,000)

(12)단기대여금의 증가	(2,100,246,172)	(54,901,547)	(2,174,534,157)

(13)장기대여금의 증가	(376,548,000)	(1,718,381,091)

(14)관계기업투자주식의 취득	(14,039,193)

(16)장기금융예치금의 증가	(720,000,000)

(17)종속기업투자의 취득	(8,514,039,193)

(18)유형자산의 취득	(12,194,014,899)	(25,138,512,593)	(75,513,090,248)	(102,025,817,726)

(19)무형자산의 취득	(500,000,000)	(838,240)

Ⅳ.투자활동으로 인한 순현금흐름	(52,878,351,543)	(6,108,261,541)	(22,977,042,795)	(101,876,511,389)

Ⅴ.재무활동으로 인한 현금흐름	92,848,241,870	89,903,941,258

(1)이자의 지급	(2,357,824,964)	(1,790,690,137)	(7,807,374,377)	(4,899,223,582)

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

(3)단기차입금의 차입	5,781,143,466	41,487,930,596	27,843,507,062

(4)장기차입금의 차입	4,343,400,000	5,304,433,442	37,092,835,819	9,400,000,000

(5)단기차입금의 상환	(17,201,038,042)	(1,567,717,795)	(49,487,244,301)	(17,649,804,346)

(6)유동성장기차입금의 상환	(4,736,759,593)	(5,313,480,663)	(17,314,702,186)	(14,328,437,876)

(7)장기차입금의 상환	(1,799,550,000)	(4,001,503,681)

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

Ⅵ.재무활동으로 인한 순현금흐름	(21,751,772,599)	2,413,688,313	92,848,241,870	89,903,941,258

Ⅶ.외화표시 현금및현금성자산의 환율변동효과	(1,792,881)	(5,233,626)	(1,395,128)	(2,531,433)

Ⅷ.현금및현금성자산의 순증가(감소)	(89,823,153,727)	(19,457,772,030)	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	16,784,636,147	8,860,969,799	106,607,789,874	28,318,741,829