한미사이언스 반기보고서 (2017.06)
2. 연결재무제표

연결 재무상태표
제 45 기 반기말 2017.06.30 현재
제 44 기말 2016.12.31 현재
(단위 : 원)

제 45 기 반기말	제 44 기말

자산

Ⅰ.유동자산	280,361,295,329	329,993,311,462

(1)현금및현금성자산	57,126,476,316	102,545,985,537

(2)매출채권 및 기타채권	106,651,144,766	127,315,953,986

(3)재고자산	109,090,365,953	95,666,890,859

(4)당기손익인식금융자산	5,711,173,206	0

(5)기타유동자산	1,782,135,088	4,464,481,080

Ⅱ.비유동자산	652,219,979,547	639,255,357,835

(1)지분법적용 투자지분	575,964,117,590	565,169,133,007

(2)매도가능금융자산	1,505,369,740	1,506,989,740

(3)기타비유동금융자산	334,167,550	339,186,810

(4)유형자산	27,851,016,790	27,749,747,301

(5)투자부동산	26,451,751,323	26,811,244,404

(6)무형자산	12,965,008,984	8,472,763,528

(7)이연법인세자산	1,829,213,793	2,032,911,633

(8)기타비유동자산	5,319,333,777	7,173,381,412

자산총계	932,581,274,876	969,248,669,297

부채

Ⅰ.유동부채	238,844,260,756	304,714,505,065

(1)매입채무 및 기타유동채무	185,995,264,924	218,965,366,934

(2)단기차입금	25,000,000,000	25,000,000,000

(3)당기법인세부채	4,910,958,500	24,354,792,363

(4)기타금융부채	2,281,653,676	17,077,421,278

(5)기타비금융부채	20,656,383,656	19,316,924,490

Ⅱ.비유동부채	31,885,258,276	16,970,314,664

(1)순확정급여부채	8,009,813,788	7,620,804,323

(2)이연법인세부채	4,940,007,288	5,261,836,942

(3)비유동충당부채	784,692,096	845,465,291

(4)기타금융부채	17,389,954,976	3,000,527,183

(5)기타비금융부채	760,790,128	241,680,925

부채총계	270,729,519,032	321,684,819,729

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	659,175,628,377	645,286,623,576

Ⅱ.납입자본	31,139,937,000	29,145,154,500

(1)자본금	31,139,937,000	29,145,154,500

Ⅲ.기타불입자본	284,525,036,108	287,354,326,668

Ⅳ.이익잉여금(결손금)	339,820,967,905	323,940,240,212

Ⅴ.기타자본구성요소	3,689,687,364	4,846,902,196

Ⅵ.비지배지분	2,676,127,467	2,277,225,992

자본총계	661,851,755,844	647,563,849,568

자본과부채총계	932,581,274,876	969,248,669,297

연결 포괄손익계산서
제 45 기 반기 2017.01.01 부터 2017.06.30 까지
제 44 기 반기 2016.01.01 부터 2016.06.30 까지
(단위 : 원)

제 45 기 반기	제 44 기 반기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	163,122,038,241	320,906,796,769	164,691,674,496	335,545,464,479

(1)기술수출수익	3,400,764,556	7,100,783,998	7,669,452,505	17,163,264,938

(2)임대료수익	624,363,209	1,254,064,340	619,939,248	1,243,889,504

(3)수수료수익	5,501,263,879	10,596,455,734	4,197,678,847	8,509,646,772

(4)특허권수익	2,235,204,446	4,084,319,327	1,650,326,276	3,321,667,303

(5)상표권수익	385,519,482	749,225,963	379,469,459	998,327,716

(6)제품매출	529,030,489	1,101,949,755	563,761,565	1,227,746,266

(7)상품매출	150,445,892,180	296,019,997,652	149,611,046,596	303,080,921,980

Ⅱ.비용	157,565,754,890	311,572,882,644	155,476,689,417	314,698,389,312

(1)매출원가	139,466,462,353	274,994,636,629	137,566,490,504	281,380,558,950

(2)종업원급여	7,831,964,781	15,591,914,622	7,119,481,394	13,686,425,726

(3)감가상각비와 기타상각비	1,142,564,716	2,200,620,385	760,505,547	1,479,315,541

(4)지급수수료	6,254,609,555	12,765,808,275	6,450,191,020	11,546,919,866

(5)수선비와 소모품비	411,194,428	696,719,089	450,095,224	868,939,348

(6)여비교통 및 출장비	845,878,610	1,706,635,931	719,446,313	1,533,278,933

(7)대손상각비	(115,894,429)	(267,916,024)	(173,150,968)	(349,051,395)

(8)수도광열비	108,529,078	284,630,735	118,044,908	305,853,125

(9)세금과공과	139,310,808	373,365,004	638,774,465	963,998,913

(10)기타	1,481,134,990	3,226,467,998	1,826,811,010	3,282,150,305

Ⅲ.지분법투자손익	6,586,373,263	12,397,939,869	6,128,459,671	22,988,832,658

(1)지분법이익	6,586,373,263	12,397,939,869	6,128,459,671	22,988,832,658

Ⅳ.영업이익(손실)	12,142,656,614	21,731,853,994	15,343,444,750	43,835,907,825

Ⅴ.금융수익	193,023,680	467,507,186	533,001,273	777,138,382

(1)이자수익	193,023,680	467,507,186	533,001,273	777,138,382

Ⅵ.금융비용	309,370,754	609,418,738	373,618,354	801,185,477

(1)이자비용	309,370,754	609,418,738	373,618,354	801,185,477

Ⅶ.기타이익	235,862,359	112,719,572	7,969,185,916	7,797,154,041

(1)외환차익	9,475,727	21,704,881	29,540,996	109,458,539

(2)외화환산이익	211,942,696	52,826,135	396,385,827	99,472,850

(3)매도가능증권처분이익	0	0	7,497,582,418	7,497,582,418

(4)유형자산처분이익	0	3,270,728	140,290	140,290

(5)당기손익인식금융자산평가이익	13,173,206	13,173,206	0	0

(6)잡이익	1,270,730	21,744,622	45,536,385	90,499,944

Ⅷ.기타손실	1,595,387,243	3,883,929,546	1,178,508,263	8,181,011,990

(1)외환차손	37,132,065	50,983,880	89,514,338	89,514,338

(2)외화환산손실	0	478,901,208	0	19,108,668

(3)유형자산처분손실	101,802	109,802	0	0

(4)기부금	290,300,000	818,800,000	1,088,900,000	1,713,400,000

(5)주식보상비용	0	1,267,149,400	0	6,358,727,500

(6)잡손실	1,267,853,376	1,267,985,256	93,925	261,484

Ⅸ.법인세비용차감전순이익(손실)	10,666,784,656	17,818,732,468	22,293,505,322	43,428,002,781

Ⅹ.법인세비용	1,176,319,983	1,844,369,859	1,993,293,592	5,493,671,955

XI.당기순이익(손실)	9,490,464,673	15,974,362,609	20,300,211,730	37,934,330,826

XⅡ.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	9,234,175,708	15,892,248,484	19,559,273,202	36,746,926,476

(2)비지배지분에 귀속되는 당기순이익(손실)	256,288,965	82,114,125	740,938,528	1,187,404,350

XⅢ.기타포괄손익	1,921,739,430	(2,119,097,673)	(5,184,866,419)	(5,118,422,188)

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(3,678,171)	(11,520,791)	0	0

1.지분법이익잉여금변동	(3,678,171)	(11,520,791)	0	0

(2)당기손익으로 재분류되는 세후기타포괄손익	1,925,417,601	(2,107,576,882)	(5,184,866,419)	(5,118,422,188)

1.매도가능금융자산평가손익	0	0	(2,839,033,365)	(2,134,759,515)

2.관계기업기타포괄손익지분	1,925,664,068	(1,376,507,295)	(2,784,479,557)	(3,267,225,904)

3.해외사업환산손익	(246,467)	(731,069,587)	(185,940,837)	(186,083,862)

4.법인세효과	0	0	624,587,340	469,647,093

XIV.총포괄손익	11,412,204,103	13,855,264,936	15,115,345,311	32,815,908,638

XV.포괄손익의 귀속

(1)포괄손익, 지배기업의 소유주에게 귀속되는 지분	11,155,915,138	13,773,150,811	14,374,406,783	31,628,504,288

(2)포괄손익, 비지배지분	256,288,965	82,114,125	740,938,528	1,187,404,350

XVI.주당이익

(1)기본주당이익(손실)	148	265	347	652

연결 자본변동표
제 45 기 반기 2017.01.01 부터 2017.06.30 까지
제 44 기 반기 2016.01.01 부터 2016.06.30 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	주식발행초과금	자기주식	자기주식처분이익	종속기업지분추가취득	미처분이익잉여금(미처리결손금)	기타자본구성요소	지배기업의 소유주에게 귀속되는 자본 합계

2016.01.01 (Ⅰ.기초자본)	28,592,761,500	227,513,437,405	(18,609,411,695)	2,490,740,387	(46,249,889)	344,570,348,734	(831,037,057)	583,680,589,386	569,055,746	584,249,645,131

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	0	36,746,926,476	0	36,746,926,476	1,187,404,350	37,934,330,826

2.매도가능금융자산	0	0	0	0	0	0	(1,665,112,422)	(1,665,112,422)	0	(1,665,112,422)

3.지분법자본변동	0	0	0	0	0	0	(3,267,225,904)	(3,267,225,904)	0	(3,267,225,904)

4.지분법이익잉여금변동	0	0	0	0	0	0	0	0	0	0

5.해외사업환산손익	0	0	0	0	0	0	(186,083,862)	(186,083,862)	0	(186,083,862)

(2)무상증자	552,393,000	552,393,000	0	0	0	0	0	0	0	0

(3)자기주식취득	0	0	(1,770,669,000)	0	0	0	0	(1,770,669,000)	0	(1,770,669,000)

(4)주식보상비용	0	0	0	0	0	0	6,358,727,500	6,358,727,500	0	6,358,727,500

(5)현금배당	0	0	0	0	0	27,619,670,500	0	27,619,670,500	0	27,619,670,500

2016.06.30 (Ⅲ.기말자본)	29,145,154,500	226,961,044,405	(20,380,080,695)	2,490,740,387	(46,249,889)	353,697,604,710	(2,528,169,386)	589,340,044,032	1,756,460,096	591,096,504,128

2017.01.01 (Ⅰ.기초자본)	29,145,154,500	226,961,044,405	(13,501,685,655)	73,941,217,807	(46,249,889)	323,940,240,212	4,846,902,196	645,286,623,576	2,277,225,992	647,563,849,568

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	0	15,892,248,484	0	15,892,248,484	82,114,125	15,974,362,609

2.매도가능금융자산	0	0	0	0	0	0	0	0	0	0

3.지분법자본변동	0	0	0	0	0	0	(1,376,507,295)	(1,376,507,295)	0	(1,376,507,295)

4.지분법이익잉여금변동	0	0	0	0	0	(11,520,791)	0	(11,520,791)	0	(11,520,791)

5.해외사업환산손익	0	0	0	0	0	0	(731,069,587)	(731,069,587)	0	(731,069,587)

(2)무상증자	1,994,782,500	(1,994,782,500)	0	0	0	0	0	0	0	0

(3)자기주식취득	0	0	(834,508,060)	0	0	0	0	(834,508,060)	0	(834,508,060)

(4)주식보상비용	0	0	0	0	0	950,362,050	950,362,050	316,787,350	1,267,149,400

(5)현금배당	0	0	0	0	0	0	0	0	0	0

2017.06.30 (Ⅲ.기말자본)	31,139,937,000	224,966,261,905	(14,336,193,715)	73,941,217,807	(46,249,889)	339,820,967,905	3,689,687,364	659,175,628,377	2,676,127,467	661,851,755,844

연결 현금흐름표
제 45 기 반기 2017.01.01 부터 2017.06.30 까지
제 44 기 반기 2016.01.01 부터 2016.06.30 까지
(단위 : 원)

제 45 기 반기	제 44 기 반기

Ⅰ.영업활동현금흐름	(36,617,310,785)	74,050,101,184

(1)당기순이익(손실)	15,974,362,609	37,934,330,826

(2)당기순이익조정을 위한 가감	(31,291,509,423)	75,061,753,359

1.퇴직급여	1,320,051,456	1,171,840,026

2.감가상각비	983,375,751	623,192,387

3.무형자산상각비	1,217,244,634	856,123,154

4.이자비용	609,418,738	801,185,477

5.외화환산손실	478,901,208	19,108,668

6.유형자산처분손실	109,802	0

7.잡손실	1,266,580,000	0

8.법인세비용	1,844,369,859	5,493,671,955

9.주식보상비용	1,267,149,400	6,358,727,500

10.이자수익	(467,507,186)	(777,138,382)

11.매도가능증권처분이익	0	(7,497,582,418)

12.유형자산처분이익	(3,270,728)	(140,290)

13.당기손익인식금융자산평가이익	(13,173,206)	0

14.지분법이익	(12,397,939,869)	(22,988,832,658)

15.외화환산이익	(52,826,135)	(99,472,850)

16.대손충당금환입	(267,916,024)	(349,051,395)

17.임대료수익	(242,668,944)	0

18.매출채권의 감소(증가)	21,047,954,645	122,037,693,322

19.미수금의 감소(증가)	(104,931,713)	1,040,324,398

20.선급금의 감소(증가)	(1,637,463,508)	3,230,500,806

21.선급비용의 감소(증가)	9,698,587	1,065,624

22.부가세대급금의감소(증가)	1,335,085,917	(124,810,046)

23.기타보증금의증가	0	(5,000,000)

24.재고자산의 감소(증가)	(13,423,475,094)	(9,133,727,942)

25.임차보증금의감소(증가)	(152,317,671)	1,690,781,036

26.거래보증금의 감소	6,930,000	0

27.매입채무의 증가(감소)	(15,584,135,862)	(17,199,769,093)

28.미지급금의 증가(감소)	(19,102,956,167)	499,822,699

29.미지급비용의 증가(감소)	(1,228,538,293)	(2,173,627,144)

30.선수금의 증가(감소)	674,862,276	(337,706,982)

31.예수금의 증가(감소)	2,336,284,852	(1,515,919,346)

32.부가세예수금의증가(감소)	(411,539,264)	(11,614,062,551)

33.임대보증금의 증가(감소)	252,317,671	5,003,468,594

34.장기선급비용의 감소(증가)	(14,549,857)	1,065,636

35.장기선수금의 증가(감소)	0	58,855,865

36.퇴직급여의감소	(1,154,312,440)	(160,878,370)

37.사외적립자산의감소(증가)	378,450,937	8,345,879

38.반품충당부채의증가	(60,773,195)	143,699,800

(3)이자수취	414,208,605	782,083,515

(4)이자지급	(308,852,042)	(301,946,146)

(5)법인세납부(환급)	(21,405,520,534)	(39,426,120,370)

Ⅱ.투자활동현금흐름	(6,762,731,640)	(20,559,564,005)

(1)공구기구비품처분	11,782,300	12,430,265

(2)기타무형자산의 처분	0	14,000,000

(3)매도가능증권의 처분	1,620,000	14,680,819,553

(4)배당금수취	214,927,200	8,464,910,000

(5)매도가능증권의 취득	0	(13,068,570,990)

(6)차량운반구의 취득	(6,182,063)	0

(7)공구와비품의 취득	(759,139,633)	(168,520,201)

(8)건설중인자산의 취득	(495,974,444)	(3,417,622,900)

(9)특허권의 취득	0	(579,296,668)

(10)기타무형자산의 취득	(79,265,000)	(667,459,000)

(11)당기손익인식금융자산의 취득	(5,650,500,000)	0

(12)선급금의 증가	0	(25,830,254,064)

Ⅲ.재무활동현금흐름	(829,508,060)	(44,643,429,860)

(1)단기차입금의 증가	0	5,000,000,000

(2)임차보증금의 감소	5,000,000	0

(3)단기차입금의 상환	0	(20,000,000,000)

(4)임차보증금의 증가	0	(253,090,360)

(5)배당금지급	0	(27,619,670,500)

(6)자기주식의 취득	(834,508,060)	(1,770,669,000)

Ⅳ.현금및현금성자산의순증가(감소)	(44,209,550,485)	8,847,107,319

Ⅴ.기초현금및현금성자산	102,545,985,537	94,391,873,432

Ⅵ.외화표시 현금및현금성자산의 환율변동 효과	(1,209,958,736)	(86,611,012)

Ⅶ.기말현금및현금성자산	57,126,476,316	103,152,369,739