한미사이언스 분기보고서 (2016.09)
4. 재무제표

※ 본 보고서 작성기준일에 해당하는 재무제표(제44기3분기)는 외부감사인의 검토를 받았으며, 이와 비교표시되는 재무제표(제43기3분기)는 외부감사인의 검토를 받지 않은 재무제표입니다.

재무상태표
제 44 기 3분기말 2016.09.30 현재
제 43 기말 2015.12.31 현재
제 42 기말 2014.12.31 현재
(단위 : 원)

제 44 기 3분기말	제 43 기말	제 42 기말

자산

Ⅰ.유동자산	91,973,699,252	200,384,369,189	32,628,501,393

(1)현금및현금성자산	78,671,718,891	40,729,330,021	10,857,235,288

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

(3)매출채권 및 기타채권	13,293,986,111	124,450,886,753	7,977,788,335

(4)기타유동자산	7,994,250	6,480,190	5,963,477,770

Ⅱ.비유동자산	569,858,669,047	420,605,266,338	459,102,625,942

(1)종속기업 및 관계기업에 대한 투자	502,102,263,305	349,050,236,055	349,050,236,055

(2)매도가능금융자산	1,506,989,740	10,031,415,400	58,343,459,550

(3)유형자산	23,678,235,538	19,964,569,590	18,550,951,822

(4)투자부동산	30,834,829,193	31,922,320,947	30,563,894,999

(5)무형자산	6,050,369,132	4,120,175,720	2,594,083,516

(6)기타비유동비금융자산	5,685,982,139	5,516,548,626	0

자산총계	661,832,368,299	620,989,635,527	491,731,127,335

부채

Ⅰ.유동부채	67,657,189,275	105,645,757,928	82,165,377,013

(1)매입채무 및 기타채무	962,963,780	818,711,026	459,238,543

(2)단기차입금	25,000,000,000	40,000,000,000	70,000,000,000

(3)기타금융부채	14,731,884,480	10,995,079,958	10,464,540,867

(4)당기법인세부채	25,297,849,824	40,472,533,589	257,295,900

(5)기타비금융부채	1,664,491,191	13,359,433,355	984,301,703

Ⅱ.비유동부채	14,900,219,083	11,277,336,404	11,050,452,694

(1)순확정급여부채	3,152,006,212	2,289,268,524	1,897,223,833

(2)기타금융부채	6,526,081,421	3,018,520,254	1,729,239,740

(3)기타비유동비금융부채	297,567,298	190,747,729	0

(4)이연법인세부채	4,924,564,152	5,778,799,897	7,423,989,121

부채총계	82,557,408,358	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	287,785,824,296	211,394,766,097	212,742,180,997

Ⅲ.이익잉여금(결손금)	255,985,253,645	262,252,855,551	149,232,791,473

Ⅳ.기타자본구성요소	6,358,727,500	1,826,158,047	9,262,835,658

자본총계	579,274,959,941	504,066,541,195	398,515,297,628

자본과부채총계	661,832,368,299	620,989,635,527	491,731,127,335

포괄손익계산서
제 44 기 3분기 2016.01.01 부터 2016.09.30 까지
제 43 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 43 기 3분기	제 43 기	제 42 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	13,556,676,827	47,448,117,052	24,075,997,757	56,892,104,703	173,495,980,457	22,730,103,076

(1)기술수출수익	8,842,764,731	26,006,029,669	20,371,845,305	45,481,681,322	158,330,463,197	8,002,983,212

(2)임대료수익	656,560,003	1,979,431,707	647,170,619	1,950,707,454	2,596,648,559	2,673,050,441

(3)수수료수익	1,924,264,627	4,544,663,191	1,093,264,767	3,197,052,475	4,369,113,146	3,826,231,084

(4)특허권수익	1,722,036,519	5,043,703,822	1,567,657,739	4,740,617,716	6,221,528,687	6,679,061,966

(5)상표권수익	356,050,947	1,354,378,663	396,059,327	1,108,765,486	1,564,946,618	1,267,003,873

(6)배당금수익	55,000,000	8,519,910,000	0	413,280,250	413,280,250	281,772,500

Ⅱ.매출원가	6,485,535,838	17,180,721,640	5,217,816,468	13,539,685,023	21,518,313,014	16,106,019,806

(1)종업원급여	2,276,187,025	6,913,444,364	2,109,730,602	6,468,124,809	10,086,643,313	8,199,316,923

(2)감가상각비와 기타상각비	558,755,569	1,534,969,806	355,102,968	849,930,192	1,236,328,875	733,543,546

(3)지급수수료	2,609,695,148	5,258,569,760	858,727,866	2,492,192,296	4,810,526,984	2,622,778,143

(4)수선비와 소모품비	174,456,489	648,208,428	922,234,285	1,129,165,828	1,966,443,429	785,643,287

(5)여비교통 및 출장비	145,624,345	483,555,118	182,685,306	555,735,336	781,818,467	511,503,116

(6)대손상각비	(1,898,386)	(2,128,206)	(1,628,567)	(1,725,432)	271,817	(115,768,571)

(7)수도광열비	176,253,847	482,106,972	201,873,284	560,125,921	701,068,683	712,058,125

(8)세금과공과	317,842,562	1,128,978,065	446,834,913	1,078,864,015	1,297,125,590	1,094,487,197

(9)기타	228,619,239	733,017,333	142,255,811	407,272,058	638,085,856	1,562,458,040

Ⅲ.영업이익	7,071,140,989	30,267,395,412	18,858,181,289	43,352,419,680	151,977,667,443	6,624,083,270

Ⅳ.금융수익	173,161,404	843,408,521	272,094,444	541,277,459	843,565,408	171,700,941

(1)이자수익	173,161,404	843,408,521	272,094,444	541,277,459	843,565,408	171,700,941

Ⅴ.금융비용	299,072,763	1,124,685,534	646,634,729	2,110,608,072	2,692,218,922	2,878,837,517

(1)이자비용	299,072,763	1,124,685,534	646,634,729	2,110,608,072	2,692,218,922	2,878,837,517

Ⅵ.기타영업외수익	(74,259,414)	7,609,195,356	737,381,954	23,356,998,531	23,106,351,347	3,768,417,130

(1)외환차익	429,174	86,740,119	109,349,097	173,789,087	176,210,454	147,367,789

(2)외화환산이익	(99,472,850)	0	605,208,609	794,132,548	541,056,313	361,193,170

(3)매도가능증권처분이익	0	7,497,582,418	0	22,364,436,664	22,364,436,664	3,252,335,937

(4)유형자산처분이익	6,362,637	6,362,637	0	0	0	4,089,910

(5)기타	18,421,625	18,510,182	22,824,248	24,640,232	24,647,916	3,430,324

Ⅶ.기타영업외비용	2,886,987,688	11,067,871,336	519,308,941	1,239,420,201	4,747,821,167	302,255,577

(1)외환차손	71,293,589	160,807,409	499,757	25,402,881	64,983,929	274,921,365

(2)외화환산손실	338,189,099	357,297,767	0	0	43,418,079	0

(3)유형자산처분손실	5,000	5,000	290,234	291,234	513,073	677,862

(4)기타	0	133,660	102,518,950	102,526,086	4,638,906,086	581,350

(5)기부금	2,477,500,000	4,190,900,000	416,000,000	1,111,200,000	0	0

(6)주식보상비용	0	6,358,727,500	0	0	0	0

(7)종속기업투자주식손상차손	0	0	0	0	0	26,075,000

Ⅷ.법인세비용차감전순이익	3,983,982,528	26,527,442,419	18,701,714,017	63,900,667,397	168,487,544,109	7,383,108,247

Ⅸ.법인세비용	860,586,410	5,175,373,825	15,754,445,173	26,243,716,367	54,988,511,397	1,043,930,188

Ⅹ.당기순이익	3,123,396,118	21,352,068,594	2,947,268,844	37,656,951,030	113,499,032,712	6,339,178,059

XI.기타포괄손익	(161,045,625)	(1,826,158,047)	(3,296,001,618)	(7,959,852,471)	(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	(161,045,625)	(1,826,158,047)	(3,296,001,618)	(7,959,852,471)	(7,436,677,611)	(7,502,187,310)

1.매도가능금융자산평가손익	(206,468,750)	(2,341,228,265)	(4,225,643,100)	(10,204,939,065)	(9,534,202,065)	(9,618,188,859)

2.기타포괄손익관련 법인세효과	45,423,125	515,070,218	929,641,482	2,245,086,594	0	0

3.당기손익으로 재분류될 수 있는 항목의 법인세	0	0	0	0	2,097,524,454	2,116,001,549

XⅡ.당기총포괄손익	2,962,350,493	19,525,910,547	(348,732,774)	29,697,098,559	105,583,386,467	(1,481,699,033)

XⅢ.주당이익

(1)기본및희석주당순이익	55	378	53	682	2,014	113

자본변동표
제 44 기 3분기 2016.01.01 부터 2016.09.30 까지
제 43 기 3분기 2015.01.01 부터 2015.09.30 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	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	143,212,303,196	16,765,022,968	400,027,493,161

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

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

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

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

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

Ⅶ.자기주식처분	0	0	0	0	0	0	0

Ⅷ.주식보상비용	0	0	0	0	0	0	0

Ⅸ.현금배당	0	0	0	0	0	0	0

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

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

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

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

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

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

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

Ⅶ.자기주식처분	0	0	0	0	0	0	0

Ⅷ.주식보상비용	0	0	0	0	0	0	0

Ⅸ.현금배당	0	0	0	0	0	0	0

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

2015.12.31 (XI.기말자본)	28,592,761,500	227,513,437,405	(18,609,411,695)	2,490,740,387	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	149,232,791,473	9,262,835,658	398,515,297,628

Ⅱ.총포괄이익	0	0	0	0	37,656,951,030	(7,959,852,471)	29,697,098,559

Ⅲ.당기순이익	0	0	0	0	37,656,951,030	0	37,656,951,030

Ⅳ.매도가능금융자산평가손익	0	0	0	0	0	(7,959,852,471)	(7,959,852,471)

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

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

Ⅶ.자기주식처분	0	0	0	0	0	0	0

Ⅷ.주식보상비용	0	0	0	0	0	0	0

Ⅸ.현금배당	0	0	0	0	0	0	0

Ⅹ.확정급여제도의 재측정요소	0	0	0	0	0	0	0

2015.09.30 (XI.기말자본)	28,592,761,500	227,513,437,405	(18,609,411,695)	2,490,740,387	186,889,742,503	1,302,983,187	428,180,253,287

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

Ⅱ.총포괄이익	0	0	0	0	21,352,068,594	(1,826,158,047)	19,525,910,547

Ⅲ.당기순이익	0	0	0	0	21,352,068,594	0	21,352,068,594

Ⅳ.매도가능금융자산평가손익	0	0	0	0	0	(1,826,158,047)	(1,826,158,047)

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

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

Ⅶ.자기주식처분	0	0	6,878,395,040	71,835,725,159	0	0	78,714,120,199

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

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

Ⅹ.확정급여제도의 재측정요소	0	0	0	0	0	0	0

2016.09.30 (XI.기말자본)	29,145,154,500	226,961,044,405	(13,501,685,655)	74,326,465,546	255,985,253,645	6,358,727,500	579,274,959,941

현금흐름표
제 44 기 3분기 2016.01.01 부터 2016.09.30 까지
제 43 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 43 기 3분기	제 43 기	제 42 기

Ⅰ.영업활동현금흐름	91,332,750,454	14,597,707,079	30,675,279,814	164,628,954

(1)당기순이익(손실)	21,352,068,594	37,656,951,030	113,499,032,712	6,339,178,059

(2)당기순이익조정을 위한 가감	104,978,054,559	(10,641,819,210)	(67,615,144,241)	(4,016,596,654)

1.퇴직급여	799,004,880	688,325,040	923,912,769	739,142,540

2.감가상각비	900,518,250	531,546,852	795,015,249	408,113,034

3.무형자산상각비	634,451,556	318,383,340	441,313,626	325,430,512

4.대손충당금의환입	(2,128,206)	(1,725,432)	0	0

5.이자비용	1,124,685,534	2,110,608,072	2,692,218,922	2,878,837,517

6.외화환산손실	357,297,767	0	43,418,079	0

7.유형자산폐기손실	5,000	291,234	0	0

8.주식보상비용	6,358,727,500	0	0	0

9.법인세비용	5,175,373,825	26,243,716,367	54,988,511,397	1,043,930,188

10.배당금수익	(8,519,910,000)	(413,280,250)	(413,280,250)	(281,772,500)

11.이자수익	(843,408,521)	(541,277,459)	(843,565,408)	(171,700,941)

12.매도가능금융자산처분이익	(7,497,582,418)	(22,364,436,664)	(22,364,436,664)	(3,252,335,937)

13.유형자산처분이익	(6,362,637)	0	0	(4,089,910)

14.외화환산이익	0	(794,132,548)	(541,056,313)	(361,193,170)

15.매출채권의 감소(증가)	111,022,531,667	(18,813,230,632)	(116,501,896,905)	33,617,605

16.미수금의 감소(증가)	90,558,570	440,000	440,000	(360,000)

17.선급금의 감소(증가)	(1,514,060)	(970,076,139)	8,839,794	(1,581,759,323)

18.미지급금의 증가(감소)	142,409,422	238,270,665	1,304,142,093	(41,135,266)

19.미지급비용의 증가(감소)	(854,750,765)	(209,207,797)	(31,286,160)	80,557,362

20.선수금의 증가(감소)	(282,438,855)	(311,628,564)	(415,718,579)	(500,448,601)

21.예수금의 증가(감소)	(257,840,070)	(11,134,880)	287,389,680	4,379,770

22.부가세예수금의감소	(10,299,912,474)	1,621,337,372	10,877,338,447	(189,820,458)

23.장기선수금의 증가	106,819,569	0	0	0

24.임대보증금의 증가(감소)	6,858,344,787	2,236,870,000	2,236,870,000	(2,602,650,000)

25.퇴직금의 지급	(58,324,930)	(278,996,472)	0	0

26.사외적립자산의감소	31,499,168	77,518,685	281,631	(395,514,587)

27.대손상각비	0	0	271,817	(115,768,571)

28.유형자산처분손실	0	0	513,073	677,862

29.종속기업투자주식손상차손	0	0	0	26,075,000

30.대손충당금환입	0	0	0	0

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

(3)배당금수취	8,519,910,000	413,280,250	413,280,250	281,772,500

(4)이자수취	843,408,521	541,277,459	843,565,408	171,700,941

(5)이자지급	(737,107,300)	(1,710,657,860)	(2,279,609,555)	(2,368,262,982)

(6)법인세납부(환급)	(43,623,583,920)	(11,661,324,590)	(14,185,844,760)	(243,162,910)

Ⅱ.투자활동현금흐름	(8,779,221,498)	34,405,631,989	28,703,232,915	(48,965,567,787)

(1)공구기구비품처분	10,858,912	1,197,883	1,197,883	19,558,683

(2)차량운반구의 처분	6,363,637	0	0	12,272,728

(3)매도가능금융자산의 처분	14,680,819,553	61,142,278,748	61,142,278,748	4,850,103,189

(4)당기손익인식금융자산의 처분	35,197,672,225	0	0	0

(5)매도가능금융자산의 취득	(1,000,039,740)	0	0	0

(6)관계기업에 대한 투자자산의 취득	(39,570,546,248)	0	0	(45,731,165,362)

(7)종속기업에 대한 투자자산의 취득	(11,833,000,000)	0	0	(26,075,000)

(8)기계장치의 취득	(2,600,000)	0	(62,805,000)	(63,280,000)

(9)공구와비품의취득	(777,092,356)	(2,656,388,632)	(3,366,827,821)	(164,990,025)

(10)건설중인자산의 취득	(3,658,246,100)	(1,303,984,900)	(129,450,000)	0

(11)기타무형자산의 취득	(1,140,214,000)	(462,907,670)	(462,488,670)	(31,992,000)

(12)저작권, 특허권, 기타 산업재산권, 용역운영권의 취득	(693,197,381)	0	0	0

(13)당기손익인식금융자산의 취득	0	(22,314,563,440)	(27,367,672,225)	(7,830,000,000)

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

(15)선급금의증가	0	0	0	0

Ⅲ.재무활동현금흐름	(44,390,339,500)	(10,032,142,900)	(30,032,142,900)	54,969,503,500

(1)단기차입금의 증가	5,000,000,000	10,000,000,000	20,000,000,000	55,000,000,000

(2)단기차입금의 상환	(20,000,000,000)	(20,000,000,000)	(50,000,000,000)	0

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

(4)배당금지급	(27,619,670,500)	0	0	0

Ⅳ.현금및현금성자산의순증가(감소)	38,163,189,456	38,971,196,168	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	(220,800,586)	702,318,671	525,724,904	241,260,950

Ⅶ.기말현금및현금성자산	78,671,718,891	50,530,750,127	40,729,330,021	10,857,235,288