동원산업 분기보고서 (2017.03)
4. 재무제표

재무상태표
제 49 기 1분기말 2017.03.31 현재
제 48 기말 2016.12.31 현재
제 47 기말 2015.12.31 현재
(단위 : 원)

제 49 기 1분기말	제 48 기말	제 47 기말

자산

Ⅰ.유동자산	326,845,799,045	589,746,514,148	352,408,005,286

(1)현금및현금성자산	36,756,905,989	247,781,978,054	106,607,789,874

(2)단기금융예치금	35,100,000,000	50,900,000,000	31,270,000,000

(3)매출채권및기타채권	140,130,680,069	128,806,989,382	95,964,065,516

(4)재고자산	70,579,068,581	75,857,805,196	81,515,631,419

(5)매각예정비유동자산	64,948,208

(6)파생상품자산	1,173,426,645

(7)기타유동자산	43,105,717,761	86,399,741,516	36,985,570,269

Ⅱ.유동자산 합계	326,845,799,045	589,746,514,148	352,408,005,286

Ⅲ.비유동자산	1,132,265,925,597	711,198,968,497	735,640,219,900

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

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

(3)장기매출채권및기타채권	41,745,614,030	37,486,765,112	35,895,108,981

(4)관계기업투자 및 공동기업투자	11,193,878,135	11,193,878,135	11,193,878,135

(5)종속기업투자	598,258,325,773	174,479,063,785	173,579,654,592

(6)유형자산	451,122,568,045	461,555,483,463	488,865,416,038

(7)무형자산	5,943,438,322	2,475,232,090	2,058,231,162

(8)투자부동산	23,557,347,813	23,563,480,966	23,588,013,579

(9)기타비유동자산	1,720,799	2,032,266	16,884,733

Ⅳ.비유동자산 합계	1,132,265,925,597	711,198,968,497	735,640,219,900

자산총계	1,459,111,724,642	1,300,945,482,645	1,088,048,225,186

부채

Ⅰ.유동부채	325,534,797,767	237,753,928,098	288,913,553,225

(1)매입채무및기타채무	159,960,687,581	128,154,379,300	109,000,136,487

(2)단기차입금	156,504,817,297	97,574,787,992	167,721,779,513

(3)유동성장기부채	503,419,834	1,045,448,701	10,295,394,655

(4)미지급법인세	4,524,022,136	8,710,435,373	10,688,251

(5)기타유동부채	4,041,850,919	2,268,876,732	1,885,554,319

Ⅱ.유동부채 합계	325,534,797,767	237,753,928,098	288,913,553,225

Ⅲ.비유동부채	539,056,002,495	468,441,822,763	256,851,202,952

(1)장기매입채무및기타채무	180,719,950	282,608,627	929,113,085

(2)장기차입금	102,466,738,000	31,466,738,000	46,135,780,107

(3)사채	418,969,945,917	418,873,453,384	199,353,502,947

(4)확정급여부채	2,321,399,225	2,051,677,732	1,578,039,469

(5)금융보증계약부채	1,803,202,611	852,731,621

(6)파생상품부채	243,691,883	912,823,319	388,681,142

(7)기타비유동부채	2,950,050	6,885,798	22,001,115

(8)이연법인세부채	13,067,354,859	13,994,904,282	8,444,085,087

Ⅳ.비유동부채 합계	539,056,002,495	468,441,822,763	256,851,202,952

부채총계	864,590,800,262	706,195,750,861	545,764,756,177

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	(4,102,921,170)	(4,107,961,529)	(3,720,779,338)

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

Ⅴ.이익잉여금(결손금)	544,522,632,813	544,756,480,576	491,903,035,610

자본총계	594,520,924,380	594,749,731,784	542,283,469,009

부채 및 자본 총계	1,459,111,724,642	1,300,945,482,645	1,088,048,225,186

포괄손익계산서
제 49 기 1분기 2017.01.01 부터 2017.03.31 까지
제 48 기 1분기 2016.01.01 부터 2016.03.31 까지
제 48 기 2016.01.01 부터 2016.12.31 까지
제 47 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 49 기 1분기	제 48 기 1분기	제 48 기	제 47 기

3개월	누적	3개월	누적

Ⅰ.매출액	199,801,262,149	199,801,262,149	167,090,238,812	167,090,238,812	829,999,736,435	639,346,599,385

(1)어획물매출액	62,772,413,318	62,772,413,318	51,679,215,463	51,679,215,463	296,266,149,530	193,406,412,353

(2)제품매출액	34,008,993,922	34,008,993,922	31,149,484,837	31,149,484,837	128,817,990,513	111,727,808,018

(3)상품매출액	24,553,700,152	24,553,700,152	13,862,115,869	13,862,115,869	93,451,779,045	55,797,347,169

(4)물류매출액	62,230,139,630	62,230,139,630	57,076,985,830	57,076,985,830	241,626,745,798	211,784,256,658

(5)기타매출액	16,236,015,127	16,236,015,127	13,322,436,813	13,322,436,813	69,837,071,549	66,630,775,187

Ⅱ.매출원가	181,294,242,989	181,294,242,989	154,995,648,031	154,995,648,031	730,679,738,273	632,146,783,352

(1)어획물매출원가	61,883,077,327	61,883,077,327	52,136,103,447	52,136,103,447	256,407,276,150	234,830,121,475

(2)제품매출원가	23,945,228,196	23,945,228,196	25,817,874,974	25,817,874,974	101,569,041,752	90,254,627,501

(3)상품매출원가	23,614,370,596	23,614,370,596	13,580,915,629	13,580,915,629	90,267,500,113	52,967,347,883

(4)물류매출원가	57,400,152,960	57,400,152,960	52,538,818,825	52,538,818,825	223,605,833,317	195,233,210,141

(5)기타매출원가	14,451,413,910	14,451,413,910	10,921,935,156	10,921,935,156	58,830,086,941	58,861,476,352

Ⅲ.매출총이익	18,507,019,160	18,507,019,160	12,094,590,781	12,094,590,781	99,319,998,162	7,199,816,033

Ⅳ.판매비와관리비	11,107,709,807	11,107,709,807	8,867,818,900	8,867,818,900	43,594,508,043	57,045,626,341

Ⅴ.영업이익	7,399,309,353	7,399,309,353	3,226,771,881	3,226,771,881	55,725,490,119	(49,845,810,308)

Ⅵ.순금융원가	468,556,139	468,556,139	795,180,764	795,180,764	(20,553,513,445)	(5,738,351,601)

(1)금융수익	(3,121,776,493)	(3,121,776,493)	(1,542,539,823)	(1,542,539,823)	(30,086,460,692)	(14,085,282,250)

(2)금융원가	3,590,332,632	3,590,332,632	2,337,720,587	2,337,720,587	9,532,947,247	8,346,930,649

Ⅶ.기타수익	17,059,377,410	17,059,377,410	10,863,401,859	10,863,401,859	23,593,137,046	19,701,854,231

Ⅷ.기타비용	11,675,097,818	11,675,097,818	5,526,415,355	5,526,415,355	23,140,075,828	26,925,306,302

Ⅸ.법인세비용차감전순이익(손실)	12,315,032,806	12,315,032,806	7,768,577,621	7,768,577,621	76,732,064,782	(51,330,910,778)

Ⅹ.법인세비용(수익)	2,459,280,569	2,459,280,569	1,619,468,852	1,619,468,852	(17,152,219,816)	17,019,285,394

XI.당기순이익(손실)	9,855,752,237	9,855,752,237	6,149,108,769	6,149,108,769	59,579,844,966	(34,311,625,384)

법인세비용차감후 기타포괄손익	5,040,359	5,040,359	(1,550,922)	(1,550,922)	(387,182,191)	(602,570,527)

후속기간에 당기손익으로 재분류되지 않는 항목

확정급여제도의 재측정요소	5,040,359	5,040,359	(1,550,922)	(1,550,922)	(387,182,191)	(602,570,527)

XⅢ.총포괄이익(손실)	9,860,792,596	9,860,792,596	6,147,557,847	6,147,557,847	59,192,662,775	(34,914,195,911)

XIV.주당이익

(1)기본주당이익	2,930	2,930	1,828	1,828	17,715	(10,202)

자본변동표
제 49 기 1분기 2017.01.01 부터 2017.03.31 까지
제 48 기 1분기 2016.01.01 부터 2016.03.31 까지
제 48 기 2016.01.01 부터 2016.12.31 까지
제 47 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	기타포괄손익누계액	기타자본	이익잉여금	자본 합계

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	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	(3,720,779,338)	(32,749,608)	491,903,035,610	542,283,469,009

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)	59,579,844,966	59,579,844,966

2.기타포괄손익	확정급여부채의 재측정요소	(387,182,191)	(387,182,191)

3.기타포괄손익 소계	(387,182,191)	(387,182,191)

(2)총포괄손익 소계	(387,182,191)	59,579,844,966	59,192,662,775

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

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

2016.12.31 (Ⅲ.기말자본)	16,816,000,000	37,317,962,345	(4,107,961,529)	(32,749,608)	544,756,480,576	594,749,731,784

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	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

Ⅰ.기초자본	16,816,000,000	37,317,962,345	(4,107,961,529)	(32,749,608)	544,756,480,576	594,749,731,784

Ⅱ.자본의 변동	(1)총포괄손익	1.당기순이익(손실)	9,855,752,237	9,855,752,237

2.기타포괄손익	확정급여부채의 재측정요소	5,040,359	5,040,359

3.기타포괄손익 소계	5,040,359	5,040,359

(2)총포괄손익 소계	5,040,359	9,855,752,237	9,860,792,596

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

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

2017.03.31 (Ⅲ.기말자본)	16,816,000,000	37,317,962,345	(4,102,921,170)	(32,749,608)	544,522,632,813	594,520,924,380

현금흐름표
제 49 기 1분기 2017.01.01 부터 2017.03.31 까지
제 48 기 1분기 2016.01.01 부터 2016.03.31 까지
제 48 기 2016.01.01 부터 2016.12.31 까지
제 47 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 49 기 1분기	제 48 기 1분기	제 48 기	제 47 기

Ⅰ.영업활동으로 인한 현금흐름

(1)당기순이익(손실)	9,855,752,237	6,149,108,769	59,579,844,966	(34,311,625,384)

(2)조정

1.법인세비용(수익)	2,459,280,569	1,619,468,852	17,152,219,816	(17,019,285,394)

2.이자비용	3,580,708,519	2,328,226,281	9,041,550,027	7,859,572,320

3.이자수익	(1,227,234,299)	(1,489,179,823)	(6,552,413,642)	(6,261,451,409)

4.배당금수익	(42,360,000)	(53,360,000)	(23,534,047,050)	(7,582,850,000)

5.유형자산감가상각비	12,432,345,594	13,067,672,507	52,686,034,350	45,739,302,686

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

7.무형자산상각비	93,768	1,518,768	5,599,072	5,981,304

8.대손상각비	1,440,970,474	321,628,550	6,000,921,765	21,888,573,493

9.기타의 대손상각비	618,984,021

10.퇴직급여	684,191,529	684,381,585	2,737,526,340	2,713,198,716

11.외화환산손실	9,830,614,222	1,518,060,801	8,105,388,037	3,587,029,138

12.유형자산처분손실	854,500	871,715	907,715	181,361,108

13.외화환산이익	(10,703,502,260)	(4,705,292,461)	(3,573,648,752)	(6,273,828,550)

14.유형자산처분이익	(3,357,904,145)	(4,082,747,728)	(3,677,650,560)	(4,198,898,810)

15.종속기업투자손상차손	56,412,657

16.공동기업투자손상차손	51,235,620

17.매도가능금융자산손상차손	300,000,000

18.당기손익인식금융자산처분이익	(240,980,841)

19.파생상품평가손실	9,624,113	9,494,306	491,397,220	187,358,329

20.파생상품평가이익	(1,852,182,194)

21.기타	(4,453,287)	32,744,957	(277,526,713)

(3)운전자본의 변동

1.매출채권및기타채권의 감소(증가)	(14,105,219,390)	(14,705,509,551)	(42,257,225,968)	(3,885,835,330)

2.장기매출채권및기타채권의 감소(증가)	(386,065,214)

3.기타유동자산의 감소(증가)	2,051,413,705	823,939,219	(2,303,474,681)	(1,943,338,889)

4.기타비유동자산의 감소(증가)	(66,545,046)

5.재고자산의 감소(증가)	4,925,764,447	(7,719,313,089)	5,657,826,223	1,992,254,385

6.매입채무의 증가(감소)	12,641,887,725	(4,629,504,500)	6,958,034,259	8,950,985,499

7.기타채무의 증가(감소)	6,372,767,104	(4,787,507,581)	12,585,396,618	(3,101,410,398)

8.기타유동부채의 증가(감소)	4,655,032	41,718,223	(38,264,847)	(250,909,295)

9.기타비유동부채의 감소(증가)	(3,935,748)	(15,115,317)

10.장기매입채무및기타채무의 증가(감소)	(108,946,609)	381,272,840	(646,504,458)	(2,985,210,887)

11.퇴직금의 지급	(735,786,586)	(559,162,296)	(2,237,358,474)	(2,648,063,756)

12.사외적립자산의 감소(증가)	327,806,840	657,843,089	(482,286,644)	(1,613,022,170)

(4)영업에서 사용된 현금	34,544,204,957	(15,191,236,704)	96,360,917,606	501,082,171

(5)법인세의 납부(환급)	(3,833,320,017)	(2,833,078,649)	7,918,161,927

Ⅱ.영업활동으로 인한 순현금흐름	30,710,884,940	(15,191,236,704)	93,527,838,957	8,419,244,098

Ⅲ.투자활동으로 인한 현금흐름

(1)이자의 수취	1,416,171,439	1,307,729,828	5,761,477,872	5,718,495,023

(2)배당금의 수취	42,360,000	53,360,000	23,534,047,050	7,582,850,000

(3)단기금융예치금의 감소	15,800,000,000	20,370,000,000	45,550,000,000	42,415,331,855

(4)당기손익인식금융자산의 감소	30,299,736,974

(5)단기대여금의 회수	3,698,670,176	17,921,399,411	4,058,301,342

(6)임차보증금의회수	67,346,122	120,000,000	180,034,702

(7)장기대여금의 회수	3,566,014,408

(8)유형자산의 처분	1,030,198,511	64,819,700	9,337,866,274	1,151,277,441

(9)단기금융예치금의 증가	(60,000,000,000)	(65,180,000,000)	(31,190,000,000)

(10)단기대여금의 증가	(5,572,000,000)	(2,100,246,172)	(16,695,000,000)	(2,174,534,157)

(11)임차보증금의 증가	(4,000,000)	(50,000,000)

(12)장기대여금의 증가	(376,548,000)

(13)종속기업투자의 취득	(380,631,852,319)	(42,203,194,099)	(8,514,039,193)

(14)유형자산의 취득	(8,379,434,506)	(12,194,014,899)	(34,888,557,740)	(75,513,090,248)

(15)무형자산의 취득	(500,000,000)	(511,000,000)	(838,240)

(16)무형자산의 처분	88,400,000

Ⅳ.투자활동으로 인한 순현금흐름	(372,532,540,577)	(52,878,351,543)	(57,154,526,530)	(22,977,042,795)

Ⅴ.재무활동으로 인한 현금흐름

(1)이자의 지급	(3,532,831,032)	(2,357,824,964)	(8,305,753,524)	(7,807,374,377)

(2)배당금의 지급	(6,726,400,000)	(6,726,400,000)

(3)단기차입금의 차입	80,965,757,971	11,688,549,023	41,487,930,596

(4)장기차입금의 차입	71,000,000,000	4,343,400,000	6,341,121,074	37,092,835,819

(5)단기차입금의 상환	(17,107,788,623)	(17,201,038,042)	(87,204,244,932)	(49,487,244,301)

(6)유동성장기차입금의 상환	(522,724,351)	(4,736,759,593)	(10,785,449,049)	(17,314,702,186)

(7)장기차입금의 상환	(1,799,550,000)	(19,540,000,000)	(4,001,503,681)

(8)사채의 발행	219,285,560,000	99,604,700,000

Ⅵ.재무활동으로 인한 순현금흐름	130,802,413,965	(21,751,772,599)	104,753,382,592	92,848,241,870

Ⅶ.외화표시 현금및현금성자산의 환율변동효과	(5,830,393)	(1,792,881)	47,493,161	(1,395,128)

Ⅷ.현금및현금성자산의 순증가(감소)	(211,025,072,065)	(89,823,153,727)	141,174,188,180	78,289,048,045

Ⅸ.기초 현금및현금성자산	247,781,978,054	106,607,789,874	106,607,789,874	28,318,741,829

Ⅹ.기말 현금및현금성자산	36,756,905,989	16,784,636,147	247,781,978,054	106,607,789,874