한미사이언스 분기보고서 (2017.03)
4. 재무제표

재무상태표
제 45 기 1분기말 2017.03.31 현재
제 44 기말 2016.12.31 현재
제 43 기말 2015.12.31 현재
(단위 : 원)

제 45 기 1분기말	제 44 기말	제 43 기말

자산

Ⅰ.유동자산	66,095,965,311	92,639,273,631	200,384,369,189

(1)현금및현금성자산	57,022,158,038	82,784,745,361	40,729,330,021

(2)당기손익인식금융자산	0	0	35,197,672,225

(3)매출채권 및 기타채권	7,798,521,793	7,201,542,578	124,450,886,753

(4)기타유동자산	1,275,285,480	2,652,985,692	6,480,190

Ⅱ.비유동자산	570,847,637,964	571,161,582,480	420,605,266,338

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

(2)매도가능금융자산	1,506,989,740	1,506,989,740	10,031,415,400

(3)유형자산	22,555,235,879	22,938,762,786	19,964,569,590

(4)투자부동산	31,196,343,267	31,261,601,823	31,922,320,947

(5)무형자산	6,536,009,166	6,189,083,414	4,120,175,720

(6)기타비유동비금융자산	6,950,796,607	7,162,881,412	5,516,548,626

자산총계	636,943,603,275	663,800,856,111	620,989,635,527

부채

Ⅰ.유동부채	44,685,247,813	86,782,487,163	105,645,757,928

(1)매입채무 및 기타채무	1,054,945,016	19,973,641,145	818,711,026

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

(3)기타금융부채	2,264,662,122	17,077,421,278	10,995,079,958

(4)당기법인세부채	15,237,910,297	23,820,523,489	40,472,533,589

(5)기타비금융부채	1,127,730,378	910,901,251	13,359,433,355

Ⅱ.비유동부채	27,413,503,016	12,879,936,382	11,277,336,404

(1)순확정급여부채	2,611,447,671	2,543,241,959	2,289,268,524

(2)기타금융부채	19,024,048,350	4,833,176,556	3,018,520,254

(3)기타비유동비금융부채	871,143,447	241,680,925	190,747,729

(4)이연법인세부채	4,906,863,548	5,261,836,942	5,778,799,897

부채총계	72,098,750,829	99,662,423,545	116,923,094,332

자본

Ⅰ.자본금	31,139,937,000	29,145,154,500	28,592,761,500

Ⅱ.기타불입자본	284,571,285,997	287,400,576,557	211,394,766,097

Ⅲ.이익잉여금(결손금)	242,774,901,949	241,233,974,009	262,252,855,551

Ⅳ.기타자본구성요소	6,358,727,500	6,358,727,500	1,826,158,047

자본총계	564,844,852,446	564,138,432,566	504,066,541,195

자본과부채총계	636,943,603,275	663,800,856,111	620,989,635,527

포괄손익계산서
제 45 기 1분기 2017.01.01 부터 2017.03.31 까지
제 44 기 1분기 2016.01.01 부터 2016.03.31 까지
제 44 기 2016.01.01 부터 2016.12.31 까지
제 43 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 45 기 1분기	제 44 기 1분기	제 44 기	제 43 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	8,622,575,767	8,622,575,767	22,241,147,025	22,241,147,025	35,644,471,379	173,495,980,457

(1)기술수출수익	3,700,019,442	3,700,019,442	9,493,812,433	9,493,812,433	9,242,618,515	158,330,463,197

(2)임대료수익	666,278,415	666,278,415	662,309,252	662,309,252	2,636,814,955	2,596,648,559

(3)수수료수익	1,828,529,348	1,828,529,348	1,329,916,056	1,329,916,056	6,595,049,897	4,369,113,146

(4)특허권수익	1,849,114,881	1,849,114,881	1,671,341,027	1,671,341,027	6,978,706,494	6,221,528,687

(5)상표권수익	363,706,481	363,706,481	618,858,257	618,858,257	1,671,371,518	1,564,946,618

(6)배당금수익	214,927,200	214,927,200	8,464,910,000	8,464,910,000	8,519,910,000	413,280,250

Ⅱ.매출원가	5,383,725,619	5,383,725,619	4,515,079,299	4,515,079,299	21,120,145,579	21,518,313,014

(1)종업원급여	2,312,118,720	2,312,118,720	2,194,699,931	2,194,699,931	9,317,475,786	10,086,643,313

(2)감가상각비와 기타상각비	765,717,480	765,717,480	463,814,923	463,814,923	2,165,622,089	1,236,328,875

(3)지급수수료	1,562,799,296	1,562,799,296	746,344,508	746,344,508	6,395,411,138	4,810,526,984

(4)수선비와 소모품비	82,006,155	82,006,155	184,212,891	184,212,891	806,527,077	1,966,443,429

(5)여비교통 및 출장비	161,999,867	161,999,867	217,109,828	217,109,828	598,310,982	781,818,467

(6)대손상각비	(2,101,880)	(2,101,880)	(2,371,583)	(2,371,583)	(211,047)	271,817

(7)수도광열비	176,101,657	176,101,657	187,808,217	187,808,217	606,090,974	701,068,683

(8)세금과공과	126,286,386	126,286,386	207,267,787	207,267,787	399,689,265	1,297,125,590

(9)기타	198,797,938	198,797,938	316,192,797	316,192,797	831,229,315	638,085,856

Ⅲ.영업이익	3,238,850,148	3,238,850,148	17,726,067,726	17,726,067,726	14,524,325,800	151,977,667,443

Ⅳ.금융수익	236,745,577	236,745,577	179,867,293	179,867,293	1,226,416,727	843,565,408

(1)이자수익	236,745,577	236,745,577	179,867,293	179,867,293	1,226,416,727	843,565,408

Ⅴ.금융비용	306,726,525	306,726,525	438,605,731	438,605,731	1,419,183,850	2,692,218,922

(1)이자비용	306,726,525	306,726,525	438,605,731	438,605,731	1,419,183,850	2,692,218,922

Ⅵ.기타영업외수익	12,326,992	12,326,992	56,856,860	56,856,860	8,093,291,499	23,106,351,347

(1)외환차익	12,229,154	12,229,154	56,769,949	56,769,949	107,457,560	176,210,454

(2)외화환산이익	0	0	0	0	460,375,428	541,056,313

(3)유형자산처분이익	0	0	0	0	6,362,637	0

(4)매도가능증권처분이익	0	0	0	0	7,497,582,418	22,364,436,664

(5)기타	97,838	97,838	86,911	86,911	21,513,456	24,647,916

Ⅶ.기타영업외비용	1,180,377,584	1,180,377,584	7,299,382,662	7,299,382,662	10,823,848,357	4,747,821,167

(1)외환차손	13,851,815	13,851,815	0	0	162,836,744	64,983,929

(2)외화환산손실	638,017,769	638,017,769	316,021,502	316,021,502	4,732,453	43,418,079

(3)유형자산폐기손실	8,000	8,000	0	0

(4)유형자산처분손실	0	0	0	0	18,000	513,073

(5)기부금	528,500,000	528,500,000	624,500,000	624,500,000	4,297,400,000	4,536,380,000

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

(7)기타	0	0	133,660	133,660	133,660	102,526,086

(8)종속기업투자주식손상차손	0	0	0	0	0	0

Ⅷ.법인세비용차감전순이익	2,000,818,608	2,000,818,608	10,224,803,486	10,224,803,486	11,601,001,819	168,487,544,109

Ⅸ.법인세비용	459,890,668	459,890,668	2,685,477,307	2,685,477,307	5,110,226,556	54,988,511,397

Ⅹ.당기순이익	1,540,927,940	1,540,927,940	7,539,326,179	7,539,326,179	6,490,775,263	113,499,032,712

XI.기타포괄손익	0	0	549,333,603	549,333,603	(1,716,144,352)	(7,915,646,245)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	0	0	0	0	110,013,695	(478,968,634)

1.확정급여제도의 재측정요소	0	0	0	0	141,043,199	(614,062,351)

2.법인세효과	0	0	0	0	(31,029,504)	135,093,717

3.당기손익으로 재분류되지 않는 항목의 법인세	0	0	0	0	0	0

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	0	0	549,333,603	549,333,603	(1,826,158,047)	(7,436,677,611)

1.매도가능금융자산평가손익	0	0	704,273,850	704,273,850	(2,341,228,265)	(9,534,202,065)

2.법인세효과	0	0	(154,940,247)	(154,940,247)	515,070,218	2,097,524,454

3.당기손익으로 재분류될 수 있는 항목의 법인세	0	0	0	0	0	0

XⅡ.당기총포괄손익	1,540,927,940	1,540,927,940	8,088,659,782	8,088,659,782	4,774,630,911	105,583,386,467

XⅢ.주당이익

(1)기본및희석주당순이익	25	25	129	129	115	2,014

자본변동표
제 45 기 1분기 2017.01.01 부터 2017.03.31 까지
제 44 기 1분기 2016.01.01 부터 2016.03.31 까지
제 44 기 2016.01.01 부터 2016.12.31 까지
제 43 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	자기주식	자기주식처분이익	이익잉여금	기타자본구성요소	자본 합계

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

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	7,539,326,179	549,333,603	8,088,659,782

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

Ⅳ.매도가능금융자산평가손익	0	0	0	0	0	549,333,603	549,333,603

Ⅴ.확정급여제도의 재측정요소	0	0	0	0	0	0	0

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	0	0	0	0	0

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)

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

2017.01.01 (Ⅰ.기초자본)	29,145,154,500	226,961,044,405	(13,501,685,655)	73,941,217,807	241,233,974,009	635,872,500	564,138,462,566

Ⅱ.총포괄이익	0	0	0	0	1,540,927,940	0	1,540,927,940

Ⅲ.당기순이익	0	0	0	0	1,540,927,940	0	1,540,927,940

Ⅳ.매도가능금융자산평가손익	0	0	0	0	0	0	0

Ⅴ.확정급여제도의 재측정요소	0	0	0	0	0	0	0

Ⅵ.무상증자	1,994,782,500	(1,994,782,500)	0	0	0	0	0

Ⅶ.자기주식취득	0	0	(834,508,060)	0	0	0	(834,508,060)

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

2017.03.31 (XI.기말자본)	31,139,937,000	224,966,261,905	(14,336,193,715)	73,941,217,807	242,774,901,949	6,358,727,500	564,844,852,446

현금흐름표
제 45 기 1분기 2017.01.01 부터 2017.03.31 까지
제 44 기 1분기 2016.01.01 부터 2016.03.31 까지
제 44 기 2016.01.01 부터 2016.12.31 까지
제 43 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 45 기 1분기	제 44 기 1분기	제 44 기	제 43 기

Ⅰ.영업활동현금흐름	(24,320,741,731)	93,942,146,088	94,122,536,564	30,675,279,814

(1)당기순이익(손실)	1,540,927,940	7,539,326,179	6,490,775,263	113,499,032,712

(2)당기순이익조정을 위한 가감	(16,740,899,247)	104,361,590,017	123,466,892,306	(67,615,144,241)

1.퇴직급여	261,259,239	266,334,960	1,071,955,160	923,912,769

2.감가상각비	459,101,645	286,067,096	1,266,068,544	795,015,249

3.무형자산상각비	306,615,835	177,747,827	899,553,545	441,313,626

4.대손상각비	0	0	(211,047)	271,817

5.이자비용	306,726,525	438,605,731	1,419,183,850	2,692,218,922

6.외화환산손실	638,017,769	316,021,502	4,732,453	43,418,079

7.유형자산폐기손실	8,000	0

8.유형자산처분손실	0	0	18,000	513,073

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

10.법인세비용	459,890,668	2,685,477,307	5,110,226,556	54,988,511,397

11.대손충당금환입	(2,101,880)	(2,371,583)

12.배당금수익	(214,927,200)	(8,464,910,000)	(8,519,910,000)	(413,280,250)

13.임대료수익	(117,743,154)	0	0	0

14.이자수익	(236,745,577)	(179,867,293)	(1,226,416,727)	(843,565,408)

15.매도가능금융자산처분이익	0	0	(7,497,582,418)	(22,364,436,664)

16.유형자산처분이익	0	0	(6,362,637)	0

17.외화환산이익	0	0	(460,375,428)	(541,056,313)

18.매출채권의 감소(증가)	(305,571,106)	107,173,298,200	117,252,343,697	(116,501,896,905)

19.미수금의 감소(증가)	(325,787,670)	52,793,914	94,877,362	440,000

20.선급금의 감소(증가)	(98,499,377)	55,470	(3,559,205,535)	8,839,794

21.부가세대급금의증가	1,378,648,992	0	(1,378,648,992)	0

22.미지급금의 증가(감소)	(19,393,813,722)	166,832,806	18,351,176,964	1,304,142,093

23.미지급비용의 증가(감소)	(266,055,775)	(969,562,659)	(701,488,393)	(31,286,160)

24.선수금의 증가(감소)	90,016,699	(21,218,135)	(334,938,740)	(415,718,579)

25.예수금의 증가(감소)	(91,309,630)	(311,957,400)	(241,697,980)	287,389,680

26.부가세예수금의증가(감소)	484,177,833	(10,569,749,797)	(11,170,406,991)	10,877,338,447

27.장기선수금의 증가	0	25,084,892	50,933,196	0

28.임대보증금의 증가(감소)	0	6,934,179,679	7,456,156,256	2,236,870,000

29.퇴직금의 지급	(140,612,470)	0	(95,896,190)	(1,104,380,539)

30.사외적립자산의감소(증가)	67,805,109	0	(675,919,699)	281,631

31.종속기업투자주식손상차손	0	0	0	0

(3)배당금수취	214,927,200	0	8,519,910,000	413,280,250

(4)이자수취	236,745,577	179,867,293	1,226,416,727	843,565,408

(5)이자지급	(174,965,947)	(259,916,061)	(974,932,694)	(2,279,609,555)

(6)법인세납부(환급)	(9,397,477,254)	(17,878,721,340)	(44,606,525,038)	(14,185,844,760)

Ⅱ.투자활동현금흐름	(5,801,204)	32,733,567,874	(8,129,636,224)	28,703,232,915

(1)공구기구비품처분	219,267	5,288,061	11,175,245	1,197,883

(2)차량운반구의 처분	0	0	6,363,637	0

(3)매도가능금융자산의 처분	0	0	14,680,819,553	61,142,278,748

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

(5)매도가능금융자산의 취득	0	(1,000,039,740)	(1,000,039,740)	0

(6)관계기업에 대한 투자자산의 취득	0	0	(39,570,546,248)	0

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

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

(9)공구와비품의취득	(6,020,471)	(212,988,304)	(3,594,365,286)	(3,366,827,821)

(10)건설중인자산의 취득	0	(478,036,000)	0	(1,180,450,000)

(11)기타무형자산의 취득	0	(495,870,000)	(2,025,115,610)	(462,488,670)

(12)당기손익인식금융자산의 취득	0	0	0	(27,367,672,225)

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

(14)선급금의증가	0	0	0	0

Ⅲ.재무활동현금흐름	(834,508,060)	(1,770,669,000)	(44,390,339,500)	(30,032,142,900)

(1)단기차입금의 증가	0	0	0	20,000,000,000

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

(3)자기주식의 취득	(834,508,060)	(1,770,669,000)	(1,770,669,000)	(32,142,900)

(4)배당금지급	0	0	(27,619,670,500)	0

Ⅳ.현금및현금성자산의순증가(감소)	(25,161,050,995)	124,905,044,962	41,602,560,840	29,346,369,829

Ⅴ.기초현금및현금성자산	82,784,745,361	40,729,330,021	40,729,330,021	10,857,235,288

Ⅵ.외화표시 현금 및 현금성자산의 환율변동효과	(601,536,328)	(252,990,573)	452,854,500	525,724,904

Ⅶ.기말현금및현금성자산	57,022,158,038	165,381,384,410	82,784,745,361	40,729,330,021