한미사이언스 분기보고서 (2016.03)
4. 재무제표

※ 본 보고서 작성기준일에 해당하는 재무제표(제44기 1분기)는 외부감사인의 검토를 받았으며, 이와 비교표시시되는 재무제표(제43기1분기)는 외부감사인의 검토를 받지 않은 재무제표입니다.

재무상태표
제 44 기 1분기말 2016.03.31 현재
제 43 기말 2015.12.31 현재
제 42 기말 2014.12.31 현재
(단위 : 원)

제 44 기 1분기말	제 43 기말	제 42 기말

자산

Ⅰ.유동자산	191,109,369,637	200,384,369,189	32,628,501,393

(1)현금및현금성자산	165,381,384,410	40,729,330,021	10,857,235,288

(2)당기손익인식금융자산	0	35,197,672,225	7,830,000,000

(3)매출채권 및 기타채권	25,721,560,507	124,450,886,753	7,977,788,335

(4)기타유동자산	6,424,720	6,480,190	5,963,477,770

Ⅱ.비유동자산	426,350,981,158	420,605,266,338	459,102,625,942

(1)종속기업 및 관계기업에 대한 투자	349,050,236,055	349,050,236,055	349,050,236,055

(2)매도가능금융자산	11,735,728,990	10,031,415,400	58,343,459,550

(3)유형자산	23,610,620,971	19,964,569,590	18,550,951,822

(4)투자부동산	30,963,296,355	31,922,320,947	30,563,894,999

(5)무형자산	5,296,791,137	4,120,175,720	2,594,083,516

(6)기타비유동비금융자산	5,694,307,650	5,516,548,626	0

자산총계	617,460,350,795	620,989,635,527	491,731,127,335

부채

Ⅰ.유동부채	115,929,740,690	105,645,757,928	82,165,377,013

(1)매입채무 및 기타채무	4,118,604,988	818,711,026	459,238,543

(2)단기차입금	40,000,000,000	40,000,000,000	70,000,000,000

(3)기타금융부채	44,881,160,826	10,995,079,958	10,464,540,867

(4)당기법인세부채	25,499,652,556	40,472,533,589	257,295,900

(5)기타비금융부채	1,430,322,320	13,359,433,355	984,301,703

Ⅱ.비유동부채	12,407,021,128	11,277,336,404	11,050,452,694

(1)순확정급여부채	2,605,356,578	2,289,268,524	1,897,223,833

(2)기타금융부채	3,815,831,741	3,018,520,254	1,729,239,740

(3)이연법인세부채	5,713,377,144	5,778,799,897	7,423,989,121

(4)기타비유동비금융부채	272,455,665	190,747,729	0

부채총계	128,336,761,818	116,923,094,332	93,215,829,707

자본

Ⅰ.자본금	29,145,154,500	28,592,761,500	27,277,489,500

Ⅱ.기타불입자본	209,071,704,097	211,394,766,097	212,742,180,997

Ⅲ.이익잉여금(결손금)	242,172,511,230	262,252,855,551	149,232,791,473

Ⅳ.기타자본구성요소	8,734,219,150	1,826,158,047	9,262,835,658

자본총계	489,123,588,977	504,066,541,195	398,515,297,628

자본과부채총계	617,460,350,795	620,989,635,527	491,731,127,335

포괄손익계산서
제 44 기 1분기 2016.01.01 부터 2016.03.31 까지
제 43 기 1분기 2015.01.01 부터 2015.03.31 까지
제 43 기 2015.01.01 부터 2015.12.31 까지
제 42 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 44 기 1분기	제 43 기 1분기	제 43 기	제 42 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	22,241,147,025	22,241,147,025	7,521,544,781	7,521,544,781	173,495,980,457	22,730,103,076

(1)기술수출수익	9,493,812,433	9,493,812,433	3,327,301,867	3,327,301,867	158,330,463,197	8,002,983,212

(2)임대료수익	662,309,252	662,309,252	656,687,216	656,687,216	2,596,648,559	2,673,050,441

(3)수수료수익	1,329,916,056	1,329,916,056	1,024,176,416	1,024,176,416	4,369,113,146	3,826,231,084

(4)특허권수익	1,671,341,027	1,671,341,027	1,755,103,075	1,755,103,075	6,221,528,687	6,679,061,966

(5)상표권수익	618,858,257	618,858,257	344,995,957	344,995,957	1,564,946,618	1,267,003,873

(6)배당금수익	8,464,910,000	8,464,910,000	413,280,250	413,280,250	413,280,250	281,772,500

Ⅱ.매출원가	4,515,079,299	4,515,079,299	3,942,597,914	3,942,597,914	21,518,313,014	16,106,019,806

(1)종업원급여	2,194,699,931	2,194,699,931	2,142,873,551	2,142,873,551	10,086,643,313	8,199,316,923

(2)감가상각비와 기타상각비	463,814,923	463,814,923	195,713,030	195,713,030	1,236,328,875	733,543,546

(3)지급수수료	746,344,508	746,344,508	821,258,169	821,258,169	4,810,526,984	2,622,778,143

(4)수선비와 소모품비	184,212,891	184,212,891	98,523,577	98,523,577	1,966,443,429	785,643,287

(5)여비교통 및 출장비	217,109,828	217,109,828	148,108,416	148,108,416	781,818,467	511,503,116

(6)대손상각비	(2,371,583)	(2,371,583)	(2,056,683)	(2,056,683)	271,817	(115,768,571)

(7)수도광열비	187,808,217	187,808,217	217,471,799	217,471,799	701,068,683	712,058,125

(8)세금과공과	207,267,787	207,267,787	166,994,486	166,994,486	1,297,125,590	1,094,487,197

(9)기타	316,192,797	316,192,797	153,711,569	153,711,569	638,085,856	1,562,458,040

Ⅲ.영업이익	17,726,067,726	17,726,067,726	3,578,946,867	3,578,946,867	151,977,667,443	6,624,083,270

Ⅳ.금융수익	179,867,293	179,867,293	62,178,113	62,178,113	843,565,408	171,700,941

(1)이자수익	179,867,293	179,867,293	62,178,113	62,178,113	843,565,408	171,700,941

Ⅴ.금융비용	438,605,731	438,605,731	757,128,965	757,128,965	2,692,218,922	2,878,837,517

(1)이자비용	438,605,731	438,605,731	757,128,965	757,128,965	2,692,218,922	2,878,837,517

Ⅵ.기타영업외수익	56,856,860	56,856,860	22,438,229,234	22,438,229,234	23,106,351,347	3,768,417,130

(1)외환차익	56,769,949	56,769,949	34,488,736	34,488,736	176,210,454	147,367,789

(2)외화환산이익	0	0	39,240,937	39,240,937	541,056,313	361,193,170

(3)매도가능증권처분이익	0	0	22,364,436,664	22,364,436,664	22,364,436,664	3,252,335,937

(4)유형자산처분이익	0	0	0	0	0	4,089,910

(5)잡이익	86,911	86,911	62,897	62,897	24,647,916	3,430,324

Ⅶ.기타영업외비용	7,299,382,662	7,299,382,662	649,345,789	649,345,789	4,747,821,167	302,255,577

(1)외환차손	0	0	8,438,653	8,438,653	64,983,929	274,921,365

(2)외화환산손실	316,021,502	316,021,502	0	0	43,418,079	0

(3)기부금	624,500,000	624,500,000	640,900,000	640,900,000	0	0

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

(5)종속기업투자주식손상차손	0	0	0	0	0	26,075,000

(6)유형자산처분손실	0	0	0	0	513,073	677,862

(7)기타	133,660	133,660	7,136	7,136	4,638,906,086	581,350

Ⅷ.법인세비용차감전순이익	10,224,803,486	10,224,803,486	24,672,879,460	24,672,879,460	168,487,544,109	7,383,108,247

Ⅸ.법인세비용	2,685,477,307	2,685,477,307	5,872,028,601	5,872,028,601	54,988,511,397	1,043,930,188

Ⅹ.당기순이익	7,539,326,179	7,539,326,179	18,800,850,859	18,800,850,859	113,499,032,712	6,339,178,059

XI.기타포괄손익	549,333,603	549,333,603	(8,561,503,560)	(8,561,503,560)	(7,915,646,245)	(7,820,877,092)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	0	0	0	0	(478,968,634)	(318,689,782)

1.확정급여제도의 재측정요소	0	0	0	0	(614,062,351)	(408,576,644)

2.당기손익으로 재분류되지 않는 항목의 법인세	0	0	0	0	135,093,717	89,886,862

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	549,333,603	549,333,603	(8,561,503,560)	(8,561,503,560)	(7,436,677,611)	(7,502,187,310)

1.매도가능금융자산평가손익	704,273,850	704,273,850	(10,976,286,615)	(10,976,286,615)	(9,534,202,065)	(9,618,188,859)

2.당기손익으로 재분류될 수 있는 항목의 법인세	(154,940,247)	(154,940,247)	2,414,783,055	2,414,783,055	2,097,524,454	2,116,001,549

XⅡ.당기총포괄손익	8,088,659,782	8,088,659,782	10,239,347,299	10,239,347,299	105,583,386,467	(1,481,699,033)

XⅢ.주당이익

(1)기본및희석주당순이익	129	129	340	340	2,014	113

자본변동표
제 44 기 1분기 2016.01.01 부터 2016.03.31 까지
제 43 기 1분기 2015.01.01 부터 2015.03.31 까지
제 43 기 2015.01.01 부터 2015.12.31 까지
제 42 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	자기주식	자기주식처분이익	감자차손	이익잉여금	기타자본구성요소	자본 합계

2014.01.01 (Ⅰ.기초자본)	26,024,795,500	230,081,403,405	(18,546,772,295)	2,490,740,387	0	143,212,303,196	16,765,022,968	400,027,493,161

Ⅱ.총포괄이익	0	0	0	0	0	6,020,488,277	(7,502,187,310)	(1,481,699,033)

Ⅲ.당기순이익	0	0	0	0	0	6,339,178,059	0	6,339,178,059

Ⅳ.확정급여제도의 재측정요소	0	0	0	0	0	(318,689,782)	0	(318,689,782)

Ⅴ.매도가능금융자산평가손익	0	0	0	0	0	0	(7,502,187,310)	(7,502,187,310)

Ⅵ.무상증자	1,252,694,000	(1,252,694,000)	0	0	0	0	0	0

Ⅶ.자기주식취득	0	0	(30,496,500)	0	0	0	0	(30,496,500)

Ⅷ.주식보상비용	0	0	0	0	0	0	0	0

Ⅸ.현금배당	0	0	0	0	0	0	0	0

Ⅹ.감자차손상각	0	0	0	0	0	0	0	0

2014.12.31 (XI.기말자본)	27,277,489,500	228,828,709,405	(18,577,268,795)	2,490,740,387	0	149,232,791,473	9,262,835,658	398,515,297,628

2015.01.01 (Ⅰ.기초자본)	27,277,489,500	228,828,709,405	(18,577,268,795)	2,490,740,387	0	149,232,791,473	9,262,835,658	398,515,297,628

Ⅱ.총포괄이익	0	0	0	0	0	113,020,064,078	(7,436,677,611)	105,583,386,467

Ⅲ.당기순이익	0	0	0	0	0	113,499,032,712	0	113,499,032,712

Ⅳ.확정급여제도의 재측정요소	0	0	0	0	0	(478,968,634)	0	(478,968,634)

Ⅴ.매도가능금융자산평가손익	0	0	0	0	0	0	(7,436,677,611)	(7,436,677,611)

Ⅵ.무상증자	1,315,272,000	(1,315,272,000)	0	0	0	0	0	0

Ⅶ.자기주식취득	0	0	(32,142,900)	0	0	0	0	(32,142,900)

Ⅷ.주식보상비용	0	0	0	0	0	0	0	0

Ⅸ.현금배당	0	0	0	0	0	0	0	0

Ⅹ.감자차손상각	0	0	0	0	0	0	0	0

2015.12.31 (XI.기말자본)	28,592,761,500	227,513,437,405	(18,609,411,695)	2,490,740,387	0	262,252,855,551	1,826,158,047	504,066,541,195

2015.01.01 (Ⅰ.기초자본)	27,277,489,500	228,828,709,405	(18,577,268,795)	2,490,740,387	0	149,232,791,473	9,262,835,658	398,515,297,628

Ⅱ.총포괄이익	0	0	0	0	0	18,800,850,859	(8,561,503,560)	10,239,347,299

Ⅲ.당기순이익	0	0	0	0	0	18,800,850,859	0	18,800,850,859

Ⅳ.확정급여제도의 재측정요소	0	0	0	0	0	0	0	0

Ⅴ.매도가능금융자산평가손익	0	0	0	0	0	0	(8,561,503,560)	(8,561,503,560)

Ⅵ.무상증자	1,315,272,000	(1,315,272,000)	0	0	0	0	0	0

Ⅶ.자기주식취득	0	0	(32,142,900)	0	0	0	0	(32,142,900)

Ⅷ.주식보상비용	0	0	0	0	0	0	0	0

Ⅸ.현금배당	0	0	0	0	0	0	0	0

Ⅹ.감자차손상각	0	0	0	0	0	0	0	0

2015.03.31 (XI.기말자본)	28,592,761,500	227,513,437,405	(18,609,411,695)	2,490,740,387	0	168,033,642,332	701,332,098	408,722,502,027

2016.01.01 (Ⅰ.기초자본)	28,592,761,500	227,513,437,405	(18,609,411,695)	2,490,740,387	0	262,252,855,551	1,826,158,047	504,066,541,195

Ⅱ.총포괄이익	0	0	0	0	0	7,539,326,179	549,333,603	8,088,659,782

Ⅲ.당기순이익	0	0	0	0	0	7,539,326,179	0	7,539,326,179

Ⅳ.확정급여제도의 재측정요소	0	0	0	0	0	0	0	0

Ⅴ.매도가능금융자산평가손익	0	0	0	0	0	0	549,333,603	549,333,603

Ⅵ.무상증자	552,393,000	(552,393,000)	0	0	0	0	0	0

Ⅶ.자기주식취득	0	0	(1,770,669,000)	0	0	0	0	(1,770,669,000)

Ⅷ.주식보상비용	0	0	0	0	0	0	6,358,727,500	6,358,727,500

Ⅸ.현금배당	0	0	0	0	0	(27,619,670,500)	0	(27,619,670,500)

Ⅹ.감자차손상각	0	0	0	0	0	0	0	0

2016.03.31 (XI.기말자본)	29,145,154,500	226,961,044,405	(20,380,080,695)	2,490,740,387	0	242,172,511,230	8,734,219,150	489,123,588,977

현금흐름표
제 44 기 1분기 2016.01.01 부터 2016.03.31 까지
제 43 기 1분기 2015.01.01 부터 2015.03.31 까지
제 43 기 2015.01.01 부터 2015.12.31 까지
제 42 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 44 기 1분기	제 43 기 1분기	제 43 기	제 42 기

Ⅰ.영업활동현금흐름	93,942,146,088	2,201,817,728	30,675,279,814	164,628,954

(1)당기순이익(손실)	7,539,326,179	18,800,850,859	113,499,032,712	6,339,178,059

(2)당기순이익조정을 위한 가감	104,361,590,017	(16,187,194,633)	(67,615,144,241)	(4,016,596,654)

1.퇴직급여	266,334,960	229,441,680	923,912,769	739,142,540

2.감가상각비	286,067,096	104,727,949	795,015,249	408,113,034

3.무형자산상각비	177,747,827	90,985,081	441,313,626	325,430,512

4.대손상각비	0	0	271,817	(115,768,571)

5.이자비용	438,605,731	757,128,965	2,692,218,922	2,878,837,517

6.외화환산손실	316,021,502	0	43,418,079	0

7.주식보상비용	6,358,727,500	0	0	0

8.유형자산처분손실	0	0	513,073	677,862

9.유형자산폐기손실	0	0	0	0

10.종속기업투자주식손상차손	0	0	0	26,075,000

11.법인세비용	2,685,477,307	5,872,028,601	54,988,511,397	1,043,930,188

12.대손충당금의환입	(2,371,583)	(2,056,683)	0	0

13.배당금수익	(8,464,910,000)	(413,280,250)	(413,280,250)	(281,772,500)

14.이자수익	(179,867,293)	(62,178,113)	(843,565,408)	(171,700,941)

15.외화환산이익	0	(39,240,937)	(541,056,313)	(361,193,170)

16.매도가능금융자산처분이익	0	(22,364,436,664)	(22,364,436,664)	(3,252,335,937)

17.유형자산처분이익	0	0	0	(4,089,910)

18.대손충당금환입	0	0	0	0

19.매출채권의 감소(증가)	107,173,298,200	(1,589,325,842)	(116,501,896,905)	33,617,605

20.미수금의 감소(증가)	52,793,914	(406,909,862)	440,000	(360,000)

21.선급금의 감소(증가)	55,470	(518,445,078)	8,839,794	(1,581,759,323)

22.미지급금의 증가(감소)	166,832,806	632,443,037	1,304,142,093	(41,135,266)

23.미지급비용의 증가(감소)	(969,562,659)	(191,603,210)	(31,286,160)	80,557,362

24.선수금의 증가(감소)	(21,218,135)	(111,101,016)	(415,718,579)	(500,448,601)

25.예수금의 증가(감소)	(311,957,400)	(45,149,270)	287,389,680	4,379,770

26.부가세예수금의감소	(10,569,749,797)	(267,093,021)	10,877,338,447	(189,820,458)

27.장기선수금의 증가	25,084,892	0	0	0

28.임대보증금의 증가(감소)	6,934,179,679	2,136,870,000	2,236,870,000	(2,602,650,000)

29.확정급여채무의 증가(감소)	0	0	(1,104,380,539)	(58,808,780)

30.사외적립자산의감소	0	0	281,631	(395,514,587)

(3)배당금수취	0	413,280,250	413,280,250	281,772,500

(4)이자수취	179,867,293	62,178,113	843,565,408	171,700,941

(5)이자지급	(259,916,061)	(644,669,851)	(2,279,609,555)	(2,368,262,982)

(6)법인세납부(환급)	(17,878,721,340)	(242,627,010)	(14,185,844,760)	(243,162,910)

Ⅱ.투자활동현금흐름	32,733,567,874	48,921,487,961	28,703,232,915	(48,965,567,787)

(1)당기손익인식금융자산의 처분	0	0	0	0

(2)매도가능금융자산의 처분	35,197,672,225	61,142,278,748	61,142,278,748	4,850,103,189

(3)차량운반구의 처분	0	0	0	12,272,728

(4)공구기구비품처분	5,288,061	2,000	1,197,883	19,558,683

(5)당기손익인식금융자산의 취득	0	0	(27,367,672,225)	(7,830,000,000)

(6)관계기업에 대한 투자자산의 취득	0	0	0	(45,731,165,362)

(7)종속기업에 대한 투자자산의 취득	0	0	0	(26,075,000)

(8)기계장치의 취득	0	0	(62,805,000)	(63,280,000)

(9)공구와비품의취득	(212,988,304)	(18,856,211)	(3,366,827,821)	(164,990,025)

(10)건설중인자산의 취득	(478,036,000)	0	(129,450,000)	0

(11)기타무형자산의 취득	(495,870,000)	0	(462,488,670)	(31,992,000)

(12)매도가능금융자산의 취득	(1,000,039,740)	(12,201,936,576)	0	0

(13)저작권, 특허권, 기타 산업재산권, 용역운영권의 취득	(282,458,368)	0	0	0

(14)건설중인자산(무형)의 취득	0	0	(1,051,000,000)	0

Ⅲ.재무활동현금흐름	(1,770,669,000)	(32,142,900)	(30,032,142,900)	54,969,503,500

(1)단기차입금의 증가	0	0	20,000,000,000	55,000,000,000

(2)단기차입금의 상환	0	0	(50,000,000,000)	0

(3)자기주식의 취득	(1,770,669,000)	(32,142,900)	(32,142,900)	(30,496,500)

Ⅳ.현금및현금성자산의순증가(감소)	124,905,044,962	51,091,162,789	29,346,369,829	6,168,564,667

Ⅴ.기초현금및현금성자산	40,729,330,021	10,857,235,288	10,857,235,288	4,447,409,671

Ⅵ.외화표시 현금 및 현금성자산의 환율변동효과	(252,990,573)	23,976,127	525,724,904	241,260,950

Ⅶ.기말현금및현금성자산	165,381,384,410	61,972,374,204	40,729,330,021	10,857,235,288