한미사이언스 사업보고서 (2016.12)
4. 재무제표

재무상태표
제 44 기 2016.12.31 현재
제 43 기 2015.12.31 현재
제 42 기 2014.12.31 현재
(단위 : 원)

제 44 기	제 43 기	제 42 기

자산

Ⅰ.유동자산	92,639,273,631	200,384,369,189	32,628,501,393

(1)현금및현금성자산	82,784,745,361	40,729,330,021	10,857,235,288

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

(3)매출채권 및 기타채권	7,201,542,578	124,450,886,753	7,977,788,335

(4)기타유동자산	2,652,985,692	6,480,190	5,963,477,770

Ⅱ.비유동자산	571,161,582,480	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	22,938,762,786	19,964,569,590	18,550,951,822

(4)투자부동산	31,261,601,823	31,922,320,947	30,563,894,999

(5)무형자산	6,189,083,414	4,120,175,720	2,594,083,516

(6)기타비유동비금융자산	7,162,881,412	5,516,548,626	0

자산총계	663,800,856,111	620,989,635,527	491,731,127,335

부채

Ⅰ.유동부채	86,782,487,163	105,645,757,928	82,165,377,013

(1)매입채무 및 기타채무	19,973,641,145	818,711,026	459,238,543

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

(3)기타금융부채	17,077,421,278	10,995,079,958	10,464,540,867

(4)당기법인세부채	23,820,523,489	40,472,533,589	257,295,900

(5)기타비금융부채	910,901,251	13,359,433,355	984,301,703

Ⅱ.비유동부채	12,879,936,382	11,277,336,404	11,050,452,694

(1)순확정급여부채	2,543,241,959	2,289,268,524	1,897,223,833

(2)기타금융부채	4,833,176,556	3,018,520,254	1,729,239,740

(3)기타비유동비금융부채	241,680,925	190,747,729	0

(4)이연법인세부채	5,261,836,942	5,778,799,897	7,423,989,121

부채총계	99,662,423,545	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	287,400,576,557	211,394,766,097	212,742,180,997

Ⅲ.이익잉여금(결손금)	241,233,974,009	262,252,855,551	149,232,791,473

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

자본총계	564,138,432,566	504,066,541,195	398,515,297,628

자본과부채총계	663,800,856,111	620,989,635,527	491,731,127,335

포괄손익계산서
제 44 기 2016.01.01 부터 2016.12.31 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	제 43 기	제 42 기

Ⅰ.수익(매출액)	35,644,471,379	173,495,980,457	22,730,103,076

(1)기술수출수익	9,242,618,515	158,330,463,197	8,002,983,212

(2)임대료수익	2,636,814,955	2,596,648,559	2,673,050,441

(3)수수료수익	6,595,049,897	4,369,113,146	3,826,231,084

(4)특허권수익	6,978,706,494	6,221,528,687	6,679,061,966

(5)상표권수익	1,671,371,518	1,564,946,618	1,267,003,873

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

Ⅱ.매출원가	21,120,145,579	21,518,313,014	16,106,019,806

(1)종업원급여	9,317,475,786	10,086,643,313	8,199,316,923

(2)감가상각비와 기타상각비	2,165,622,089	1,236,328,875	733,543,546

(3)지급수수료	6,395,411,138	4,810,526,984	2,622,778,143

(4)수선비와 소모품비	806,527,077	1,966,443,429	785,643,287

(5)여비교통 및 출장비	598,310,982	781,818,467	511,503,116

(6)대손상각비	(211,047)	271,817	(115,768,571)

(7)수도광열비	606,090,974	701,068,683	712,058,125

(8)세금과공과	399,689,265	1,297,125,590	1,094,487,197

(9)기타	831,229,315	638,085,856	1,562,458,040

Ⅲ.영업이익	14,524,325,800	151,977,667,443	6,624,083,270

Ⅳ.금융수익	1,226,416,727	843,565,408	171,700,941

(1)이자수익	1,226,416,727	843,565,408	171,700,941

Ⅴ.금융비용	1,419,183,850	2,692,218,922	2,878,837,517

(1)이자비용	1,419,183,850	2,692,218,922	2,878,837,517

Ⅵ.기타영업외수익	8,093,291,499	23,106,351,347	3,768,417,130

(1)외환차익	107,457,560	176,210,454	147,367,789

(2)외화환산이익	460,375,428	541,056,313	361,193,170

(3)유형자산처분이익	6,362,637	0	4,089,910

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

(5)기타	21,513,456	24,647,916	3,430,324

Ⅶ.기타영업외비용	10,823,848,357	4,747,821,167	302,255,577

(1)외환차손	162,836,744	64,983,929	274,921,365

(2)외화환산손실	4,732,453	43,418,079	0

(3)유형자산처분손실	18,000	513,073	677,862

(4)기부금	4,297,400,000	4,536,380,000	0

(5)주식보상비용	6,358,727,500	0	0

(6)기타	133,660	102,526,086	581,350

(7)종속기업투자주식손상차손	0	0	26,075,000

Ⅷ.법인세비용차감전순이익	11,601,001,819	168,487,544,109	7,383,108,247

Ⅸ.법인세비용	5,110,226,556	54,988,511,397	1,043,930,188

Ⅹ.당기순이익	6,490,775,263	113,499,032,712	6,339,178,059

XI.기타포괄손익	(1,716,144,352)	(7,915,646,245)	(7,820,877,092)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	110,013,695	(478,968,634)	(318,689,782)

1.확정급여제도의 재측정요소	141,043,199	(614,062,351)	(408,576,644)

2.법인세효과	(31,029,504)	135,093,717	0

3.당기손익으로 재분류되지 않는 항목의 법인세	0	0	89,886,862

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(1,826,158,047)	(7,436,677,611)	(7,502,187,310)

1.매도가능금융자산평가손익	(2,341,228,265)	(9,534,202,065)	(9,618,188,859)

2.법인세효과	515,070,218	2,097,524,454	0

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

XⅡ.당기총포괄손익	4,774,630,911	105,583,386,467	(1,481,699,033)

XⅢ.주당이익

(1)기본및희석주당순이익	115	2,014	113

자본변동표
제 44 기 2016.01.01 부터 2016.12.31 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	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.확정급여제도의 재측정요소	0	0	0	0	(318,689,782)	0	(318,689,782)

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

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

Ⅷ.자기주식처분	0	0	0	0	0	0

Ⅸ.주식보상비용	0	0	0	0	0	0	0

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

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

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

Ⅷ.자기주식처분	0	0	0	0	0	0	0

Ⅸ.주식보상비용	0	0	0	0	0	0	0

Ⅹ.현금배당	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	262,252,855,551	1,826,158,047	504,066,541,195

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	6,600,788,958	(1,826,158,047)	4,774,630,911

Ⅲ.당기순이익	0	0	0	0	6,490,775,263	0	6,490,775,263

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

Ⅴ.확정급여제도의 재측정요소	0	0	0	0	110,013,695	0	110,013,695

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

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

Ⅷ.자기주식처분	0	0	6,878,395,040	71,450,477,420	0	0	78,328,872,460

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

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

2016.12.31 (XI.기말자본)	29,145,154,500	226,961,044,405	(13,501,685,655)	73,941,217,807	241,233,974,009	6,358,727,500	564,138,432,566

현금흐름표
제 44 기 2016.01.01 부터 2016.12.31 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	제 43 기	제 42 기

Ⅰ.영업활동현금흐름	94,122,536,564	30,675,279,814	164,628,954

(1)당기순이익(손실)	6,490,775,263	113,499,032,712	6,339,178,059

(2)당기순이익조정을 위한 가감	123,466,892,306	(67,615,144,241)	(4,016,596,654)

1.퇴직급여	1,071,955,160	923,912,769	739,142,540

2.감가상각비	1,266,068,544	795,015,249	408,113,034

3.무형자산상각비	899,553,545	441,313,626	325,430,512

4.대손상각비	(211,047)	271,817	(115,768,571)

5.이자비용	1,419,183,850	2,692,218,922	2,878,837,517

6.외화환산손실	4,732,453	43,418,079	0

7.유형자산처분손실	18,000	513,073	677,862

8.주식보상비용	6,358,727,500	0	0

9.법인세비용	5,110,226,556	54,988,511,397	1,043,930,188

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

11.이자수익	(1,226,416,727)	(843,565,408)	(171,700,941)

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

13.유형자산처분이익	(6,362,637)	0	(4,089,910)

14.외화환산이익	(460,375,428)	(541,056,313)	(361,193,170)

15.매출채권의 감소(증가)	117,252,343,697	(116,501,896,905)	33,617,605

16.미수금의 감소(증가)	94,877,362	440,000	(360,000)

17.선급금의 감소(증가)	(3,559,205,535)	8,839,794	(1,581,759,323)

18.부가세대급금의증가	(1,378,648,992)	0	0

19.미지급금의 증가(감소)	18,351,176,964	1,304,142,093	(41,135,266)

20.미지급비용의 증가(감소)	(701,488,393)	(31,286,160)	80,557,362

21.선수금의 증가(감소)	(334,938,740)	(415,718,579)	(500,448,601)

22.예수금의 증가(감소)	(241,697,980)	287,389,680	4,379,770

23.부가세예수금의증가(감소)	(11,170,406,991)	10,877,338,447	(189,820,458)

24.장기선수금의 증가	50,933,196	0	0

25.임대보증금의 증가(감소)	7,456,156,256	2,236,870,000	(2,602,650,000)

26.퇴직금의 지급	(95,896,190)	(1,104,380,539)	(58,808,780)

27.사외적립자산의감소(증가)	(675,919,699)	281,631	(395,514,587)

28.종속기업투자주식손상차손	0	0	26,075,000

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

(4)이자수취	1,226,416,727	843,565,408	171,700,941

(5)이자지급	(974,932,694)	(2,279,609,555)	(2,368,262,982)

(6)법인세납부(환급)	(44,606,525,038)	(14,185,844,760)	(243,162,910)

Ⅱ.투자활동현금흐름	(8,129,636,224)	28,703,232,915	(48,965,567,787)

(1)공구기구비품처분	11,175,245	1,197,883	19,558,683

(2)차량운반구의 처분	6,363,637	0	12,272,728

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

(4)당기손익인식금융자산의 처분	35,197,672,225	0	0

(5)매도가능금융자산의 취득	(1,000,039,740)	0	0

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

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

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

(9)공구와비품의취득	(3,594,365,286)	(3,366,827,821)	(164,990,025)

(10)건설중인자산의 취득	0	(1,180,450,000)	0

(11)기타무형자산의 취득	(2,025,115,610)	(462,488,670)	(31,992,000)

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

(13)저작권, 특허권, 기타 산업재산권, 용역운영권의 취득	0	0	0

(14)선급금의증가	0	0	0

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

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

(2)단기차입금의 상환	(15,000,000,000)	(50,000,000,000)	0

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

(4)배당금지급	(27,619,670,500)	0	0

Ⅳ.현금및현금성자산의순증가(감소)	41,602,560,840	29,346,369,829	6,168,564,667

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

Ⅵ.외화표시 현금 및 현금성자산의 환율변동효과	452,854,500	525,724,904	241,260,950

Ⅶ.기말현금및현금성자산	82,784,745,361	40,729,330,021	10,857,235,288