한미사이언스 사업보고서 (2016.12)
2. 연결재무제표

연결 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	329,993,311,462	430,392,672,685	271,126,730,996

(1)현금및현금성자산	102,545,985,537	94,391,873,432	22,046,644,206

(2)매출채권 및 기타채권	127,315,953,986	240,118,685,928	125,572,421,134

(3)재고자산	95,666,890,859	92,576,292,346	114,958,161,906

(4)당기법인세자산	0	41,652,940	0

(5)기타유동자산	4,464,481,080	3,264,168,039	8,549,503,750

Ⅱ.비유동자산	639,255,357,835	501,631,711,653	471,668,502,947

(1)관계기업투자	565,169,133,007	423,573,181,793	357,088,905,210

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

(3)기타금융자산	339,186,810	31,272,010	15,820,140

(4)유형자산	27,749,747,301	24,822,865,556	23,503,103,906

(5)투자부동산	26,811,244,404	27,273,299,586	25,907,558,644

(6)무형자산	8,472,763,528	7,188,626,198	5,175,842,069

(7)이연법인세자산	2,032,911,633	3,194,502,484	1,633,813,428

(8)기타비유동비금융자산	7,173,381,412	5,516,548,626	0

자산총계	969,248,669,297	932,024,384,338	742,795,233,943

부채

Ⅰ.유동부채	304,714,505,065	337,109,188,136	316,345,376,274

(1)매입채무 및 기타채무	218,965,366,934	213,286,251,609	216,691,120,839

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

(3)기타금융부채	17,077,421,278	10,897,234,434	10,464,540,867

(4)당기법인세부채	24,354,792,363	40,501,089,222	1,997,106,515

(5)기타비금융부채	19,316,924,490	32,424,612,871	17,192,608,053

Ⅱ.비유동부채	16,970,314,664	10,665,551,070	8,738,048,693

(1)순확정급여부채	7,620,804,323	5,974,796,194	5,099,640,753

(2)이연법인세부채	5,261,836,942	1,980,612,806	2,425,920,144

(3)비유동충당부채	845,465,291	801,715,000	752,383,984

(4)기타금융부채	3,000,527,183	1,717,679,341	460,103,812

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

부채총계	321,684,819,729	347,774,739,206	325,083,424,967

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	645,286,623,576	583,680,589,386	416,055,373,094

(1)자본금	29,145,154,500	28,592,761,500	27,277,489,500

(2)기타불입자본	287,354,326,668	211,348,516,208	212,695,931,108

(3)이익잉여금	323,940,240,212	344,570,348,735	169,089,884,786

(4)기타자본구성요소	4,846,902,196	(831,037,057)	6,992,067,700

Ⅱ.비지배지분	2,277,225,992	569,055,746	1,656,435,882

자본총계	647,563,849,568	584,249,645,132	417,711,808,976

자본과부채총계	969,248,669,297	932,024,384,338	742,795,233,943

연결 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)	665,284,666,051	776,628,551,410	532,886,463,400

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

(2)임대료수익	2,490,108,005	2,422,184,975	2,534,669,271

(3)수수료수익	18,780,059,864	15,152,480,289	11,439,875,015

(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	0	413,280,250	281,772,500

(7)제품매출	2,363,700,706	2,243,121,463	2,120,092,173

(8)상품매출	623,758,100,949	590,280,545,931	500,561,005,390

Ⅱ.비용	650,217,355,047	629,559,499,871	523,593,169,765

(1)매출원가	580,133,110,173	560,734,995,793	464,403,270,722

(2)종업원급여	29,708,299,976	32,619,144,120	29,282,487,835

(3)감가상각비와 기타상각비	3,204,898,655	2,031,584,227	1,366,712,966

(4)지급수수료	24,559,859,892	21,516,879,481	17,878,056,727

(5)수선비와 소모품비	1,536,884,129	2,703,229,200	1,493,233,069

(6)여비교통 및 출장비	3,087,558,793	3,875,675,060	3,498,345,395

(7)대손상각비	(308,781,203)	(1,017,843,176)	(3,358,750,340)

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

(9)세금과공과	608,963,860	1,484,077,415	1,242,587,352

(10)기타	7,080,469,798	4,910,689,068	7,075,167,914

Ⅲ.지분법투자이익	13,584,327,434	69,346,134,879	8,177,494,112

(1)지분법이익	13,584,327,434	69,346,134,879	8,177,494,112

Ⅳ.영업이익	28,651,638,438	216,415,186,418	17,470,787,747

Ⅴ.금융수익	1,402,149,181	1,104,864,387	606,388,368

(1)이자수익	1,402,149,181	1,104,864,387	606,388,368

Ⅵ.금융비용	1,383,677,075	2,648,926,464	2,957,446,191

(1)이자비용	1,383,677,075	2,648,926,464	2,957,446,191

Ⅶ.기타영업외수익	8,193,027,530	23,650,370,835	4,197,525,485

(1)외환차익	130,605,154	180,521,741	149,413,704

(2)외화환산이익	460,375,428	604,971,035	390,272,661

(3)유형자산처분이익	6,502,927	0	4,089,910

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

(5)잡이익	97,961,603	500,441,395	401,413,273

Ⅷ.기타영업외비용	17,948,947,750	4,790,560,666	649,334,457

(1)외환차손	162,837,262	76,461,733	276,602,788

(2)외화환산손실	4,732,453	57,925,282	2,316,090

(3)유형자산처분손실	18,000	1,173,472	16,529,710

(4)기부금	4,297,400,000	4,541,116,281	0

(5)주식보상비용	13,465,428,000	0	0

(6)기타	18,532,035	113,883,898	1,502,062

(7)재고자산폐기손실	0	0	352,383,807

Ⅸ.법인세비용차감전순이익	18,914,190,324	233,730,934,510	18,667,920,952

Ⅹ.법인세비용	10,973,882,047	56,281,076,379	(3,194,458,771)

XI.당기순이익	7,940,308,277	177,449,858,131	21,862,379,723

(1)지배주주지분순이익	7,937,682,998	178,520,883,215	21,312,164,081

(2)비지배주주지분순이익	2,625,279	(1,071,025,084)	550,215,642

XⅡ.기타포괄손익	(7,030,064,801)	(10,879,879,075)	(13,159,758,244)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	(1,019,251,179)	(3,056,774,318)	(3,091,442,310)

1.확정급여제도의 재측정요소	(272,477,022)	(745,490,492)	(938,029,412)

2.지분법이익잉여금변동	(806,719,102)	(2,475,291,734)	(2,359,779,369)

3.법인세효과	59,944,945	164,007,908	206,366,471

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(6,010,813,622)	(7,823,104,757)	(10,068,315,934)

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

2.관계기업기타포괄손익지분	(3,876,937,704)	(386,566,562)	(2,565,935,345)

3.해외사업환산손익	(307,717,871)	139,416	(193,279)

4.법인세효과	515,070,218	2,097,524,454	2,116,001,549

XⅢ.당기총포괄손익	910,243,476	166,569,979,056	8,702,621,479

(1)지배주주지분포괄이익	978,748,355	167,657,359,192	8,250,131,290

(2)비지배주주지분포괄이익	(68,504,879)	(1,087,380,136)	452,490,189

XIV.주당이익

(1)기본및희석주당이익	140	3,168	378

연결 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

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	주식발행초과금	자기주식	자기주식처분이익	종속기업지분의추가취득	이익잉여금	기타자본구성요소	지배기업의 소유주에게 귀속되는 자본 합계

2014.01.01 (Ⅰ.기초자본)	26,024,795,500	230,081,403,405	(18,546,772,295)	2,490,740,387	0	150,771,437,562	17,060,383,634	407,881,988,193	1,183,770,804	409,065,758,997

Ⅱ.총포괄이익	0	0	0	0	0	18,318,447,224	(10,068,315,934)	8,250,131,290	452,490,189	8,702,621,479

Ⅲ.당기순이익	0	0	0	0	0	21,312,164,081	0	21,312,164,081	550,215,642	21,862,379,723

Ⅳ.확정급여제도의재측정요소	0	0	0	0	0	(633,937,488)	0	(633,937,488)	(97,725,453)	(731,662,941)

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

Ⅵ.지분법자본변동	0	0	0	0	0	0	(2,565,935,345)	(2,565,935,345)	0	(2,565,935,345)

Ⅶ.지분법이익잉여금변동	0	0	0	0	0	(2,359,779,369)	0	(2,359,779,369)	0	(2,359,779,369)

Ⅷ.해외사업환산손익	0	0	0	0	0	0	(193,279)	(193,279)	0	(193,279)

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

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

XI.자기주식처분	0	0	0	0	0	0	0	0	0	0

XⅡ.자기주식처분이익	0	0	0	0	0	0	0	0	0	0

XⅢ.주식보상비용	0	0	0	0	0	0	0	0	0	0

XIV.현금배당	0	0	0	0	0	0	0	0	0	0

XV.종속기업지분의 추가취득	0	0	0	0	(46,249,889)	0	0	(46,249,889)	20,174,889	(26,075,000)

2014.12.31 (XVI.기말자본)	27,277,489,500	228,828,709,405	(18,577,268,795)	2,490,740,387	(46,249,889)	169,089,884,786	6,992,067,700	416,055,373,094	1,656,435,882	417,711,808,976

2015.01.01 (Ⅰ.기초자본)	27,277,489,500	228,828,709,405	(18,577,268,795)	2,490,740,387	(46,249,889)	169,089,884,786	6,992,067,700	416,055,373,094	1,656,435,882	417,711,808,976

Ⅱ.총포괄이익	0	0	0	0	0	175,480,463,949	(7,823,104,757)	167,657,359,192	(1,087,380,136)	166,569,979,056

Ⅲ.당기순이익	0	0	0	0	0	178,520,883,215	0	178,520,883,215	(1,071,025,084)	177,449,858,131

Ⅳ.확정급여제도의재측정요소	0	0	0	0	0	(565,127,532)	0	(565,127,532)	(16,355,052)	(581,482,584)

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

Ⅵ.지분법자본변동	0	0	0	0	0	0	(386,566,562)	(386,566,562)	0	(386,566,562)

Ⅶ.지분법이익잉여금변동	0	0	0	0	0	(2,475,291,734)	0	(2,475,291,734)	0	(2,475,291,734)

Ⅷ.해외사업환산손익	0	0	0	0	0	0	139,416	139,416	0	139,416

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

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

XI.자기주식처분	0	0	0	0	0	0	0	0	0	0

XⅡ.자기주식처분이익	0	0	0	0	0	0	0	0	0	0

XⅢ.주식보상비용	0	0	0	0	0	0	0	0	0	0

XIV.현금배당	0	0	0	0	0	0	0	0	0	0

XV.종속기업지분의 추가취득	0	0	0	0	0	0	0	0	0	0

2015.12.31 (XVI.기말자본)	28,592,761,500	227,513,437,405	(18,609,411,695)	2,490,740,387	(46,249,889)	344,570,348,735	(831,037,057)	583,680,589,386	569,055,746	584,249,645,132

2016.01.01 (Ⅰ.기초자본)	28,592,761,500	227,513,437,405	(18,609,411,695)	2,490,740,387	(46,249,889)	344,570,348,735	(831,037,057)	583,680,589,386	569,055,746	584,249,645,132

Ⅱ.총포괄이익	0	0	0	0	0	6,989,561,977	(6,010,813,622)	978,748,355	(68,504,879)	910,243,476

Ⅲ.당기순이익	0	0	0	0	0	7,937,682,998	0	7,937,682,998	2,625,279	7,940,308,277

Ⅳ.확정급여제도의재측정요소	0	0	0	0	0	(141,401,919)	0	(141,401,919)	(71,130,158)	(212,532,077)

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

Ⅵ.지분법자본변동	0	0	0	0	0	0	(3,876,937,704)	(3,876,937,704)	0	(3,876,937,704)

Ⅶ.지분법이익잉여금변동	0	0	0	0	0	(806,719,102)	0	(806,719,102)	0	(806,719,102)

Ⅷ.해외사업환산손익	0	0	0	0	0	0	(307,717,871)	(307,717,871)	0	(307,717,871)

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

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

XI.자기주식처분	0	0	6,878,395,040	0	0	0	0	6,878,395,040	0	6,878,395,040

XⅡ.자기주식처분이익	0	0	0	71,450,477,420	0	0	0	71,450,477,420	0	71,450,477,420

XⅢ.주식보상비용	0	0	0	0	0	0	11,688,752,875	11,688,752,875	1,776,675,125	13,465,428,000

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

XV.종속기업지분의 추가취득	0	0	0	0	0	0	0	0	0	0

2016.12.31 (XVI.기말자본)	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

연결 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	76,523,442,304	46,927,261,699	5,245,497,902

(1)당기순이익(손실)	7,940,308,277	177,449,858,131	21,862,379,723

(2)당기순이익조정을 위한 가감	113,025,848,325	(112,207,400,300)	(14,501,888,198)

1.퇴직급여	2,350,295,273	2,423,609,985	1,702,441,282

2.감가상각비	1,359,750,091	878,324,612	499,257,777

3.무형자산상각비	1,845,148,564	1,153,259,615	867,455,189

4.이자비용	1,383,677,075	2,648,926,464	2,957,446,191

5.외화환산손실	4,732,453	57,925,282	2,316,090

6.재고자산평가손실	492,732,007

7.유형자산처분손실	18,000	1,173,472	16,529,710

8.법인세비용	10,973,882,047	56,281,076,379	(3,194,458,771)

9.주식보상비용	13,465,428,000	0	0

10.재고자산폐기손실	0	0	352,383,807

11.배당금수익	0	(413,280,250)	(281,772,500)

12.이자수익	(1,402,149,181)	(1,104,864,387)	(606,388,368)

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

14.유형자산처분이익	(6,502,927)	0	(4,089,910)

15.지분법투자이익	(13,584,327,434)	(69,346,134,879)	(8,177,494,112)

16.외화환산이익	(460,375,428)	(604,971,035)	(390,272,661)

17.대손충당금환입	(373,935,966)	0	0

18.매출채권의 감소(증가)	115,377,856,292	(150,549,655,401)	(46,495,112,405)

19.미수금의 감소(증가)	250,711,789	35,975,303,937	(13,714,057,843)

20.선급금의 감소(증가)	(2,115,759,886)	(1,727,147,915)	(3,049,716,099)

21.선급비용의 감소(증가)	39,980,632	0	0

22.선급부가세의 감소	(1,378,648,992)	1,064,325,840	(27,435,481)

23.재고자산의 감소(증가)	(3,583,330,520)	22,381,869,560	(44,660,239,387)

24.임차보증금의감소	1,832,649,373	(115,451,870)	(9,515,480)

25.기타보증금의 감소(증가)	(5,000,000)	0	0

26.장기선급비용의 감소(증가)	692,140	0	0

27.매입채무의 증가(감소)	(16,340,916,927)	(2,051,741,560)	96,268,542,198

28.미지급금의 증가(감소)	18,843,481,081	636,993,419	1,551,856,635

29.미지급비용의 증가(감소)	(790,849,663)	104,899,287	444,028,925

30.선수금의 증가(감소)	255,800,424	(13,223,378,132)	6,723,962,838

31.예수금의 증가(감소)	(1,691,733,469)	13,685,507,036	75,154,466

32.부가세예수금의증가(감소)	(10,901,571,296)	11,966,379,404	(192,527,866)

33.임대보증금의 증가(감소)	5,623,506,883	2,236,870,000	(2,824,300,000)

34.장기선수금의 증가	86,081,546	0	0

35.퇴직금의 지급	(395,721,830)	(2,252,395,146)	0

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

37.반품충당부채의 증가	43,750,291	49,331,016	752,383,984

38.미지급비용(비금융)의 감소	0	0	888,827,797

39.퇴직급여채무의 증가(감소)	0	0	(329,243,680)

(3)배당금수취	0	413,280,250	281,772,500

(4)이자수취	1,404,325,713	1,114,343,816	606,388,368

(5)이자지급	(974,932,694)	(2,279,609,555)	(2,463,347,532)

(6)법인세납부(환급)	(44,872,107,317)	(17,563,210,643)	(539,806,959)

Ⅱ.투자활동현금흐름	(23,662,490,463)	54,874,838,588	(42,676,480,982)

(1)공구기구비품처분	12,746,598	1,197,883	45,420,987

(2)차량운반구의 처분	8,047,111	0	12,272,728

(3)산업재산권의 처분	14,000,000	0	0

(4)기타무형자산의 처분	0	12,725,000	0

(5)매도가능금융자산의 처분	14,680,819,553	61,165,838,829	4,850,103,189

(6)관계기업으로부터의 배당금취득	8,519,910,000	0	0

(7)매도가능증권의취득	(1,000,039,740)	0

(8)관계기업투자주식의취득	(39,570,546,248)	0

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

(10)공구와비품의취득	(3,695,706,325)	(3,387,816,540)	(272,556,144)

(11)건설중인자산의 취득	(100,152,000)	(1,180,450,000)	0

(12)저작권, 특허권, 기타 산업재산권, 용역운영권의 취득	(10,500,000)	0	(14,700,000)

(13)기타무형자산의 취득	(2,186,922,865)	(1,673,851,584)	(1,502,576,380)

(14)차량운반구의 취득	(32,246,547)	0	0

(15)기타보증금의 증가	(299,300,000)	0	0

(16)건설중인자산(무형)의 취득	0	0	0

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

Ⅲ.재무활동현금흐름	(44,851,930,880)	(30,032,142,900)	52,784,002,239

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

(2)단기차입금의 상환	(15,000,000,000)	(50,000,000,000)	(2,159,426,261)

(3)임차보증금의증가	(461,591,380)	0	0

(4)배당금지급	(27,619,670,500)	0	0

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

(6)종속기업에 대한 소유지분의 변동으로 인한 지급	0	0	(26,075,000)

Ⅳ.현금및현금성자산의순증가(감소)	8,009,020,961	71,769,957,387	15,353,019,159

Ⅴ.기초현금및현금성자산	94,391,873,432	22,046,644,206	6,425,793,975

Ⅵ.외화표시 현금 및 현금성자산에 대한 환율변동효과	145,091,144	575,271,839	267,831,072

Ⅶ.기말현금및현금성자산	102,545,985,537	94,391,873,432	22,046,644,206