한미사이언스 사업보고서 (2015.12)
2. 연결재무제표

연결 재무상태표
제 43 기 2015.12.31 현재
제 42 기 2014.12.31 현재
제 41 기 2013.12.31 현재
(단위 : 원)

제 43 기	제 42 기	제 41 기

자산

Ⅰ.유동자산	430,392,672,685	271,126,730,996	148,458,346,485

(1)현금및현금성자산	94,391,873,432	22,046,644,206	6,425,793,975

(2)매출채권 및 기타채권	240,118,685,928	125,572,421,134	65,243,318,666

(3)재고자산	92,576,292,346	114,958,161,906	70,645,375,445

(4)당기법인세자산	41,652,940	0	0

(5)기타유동자산	3,264,168,039	8,549,503,750	6,143,858,399

Ⅱ.비유동자산	501,631,711,653	471,668,502,947	431,364,651,177

(1)관계기업투자	423,573,181,793	357,088,905,210	308,105,960,450

(2)매도가능금융자산	10,031,415,400	58,343,459,550	69,559,415,660

(3)기타금융자산	31,272,010	15,820,140	6,304,660

(4)유형자산	24,822,865,556	23,503,103,906	19,405,522,325

(5)투자부동산	27,273,299,586	25,907,558,644	30,238,695,373

(6)무형자산	7,188,626,198	5,175,842,069	3,755,581,285

(7)이연법인세자산	3,194,502,484	1,633,813,428	293,171,424

(8)기타비유동비금융자산	5,516,548,626	0	0

자산총계	932,024,384,338	742,795,233,943	579,822,997,662

부채

Ⅰ.유동부채	337,109,188,136	316,345,376,274	158,236,647,312

(1)매입채무 및 기타채무	213,286,251,609	216,691,120,839	118,369,493,081

(2)단기차입금	40,000,000,000	70,000,000,000	17,159,426,261

(3)기타금융부채	10,897,234,434	10,464,540,867	12,860,157,926

(4)당기법인세부채	40,501,089,222	1,997,106,515	301,994,851

(5)기타비금융부채	32,424,612,871	17,192,608,053	9,545,575,193

Ⅱ.비유동부채	10,665,551,070	8,738,048,693	12,520,591,353

(1)순확정급여부채	5,974,796,194	5,099,640,753	3,183,928,326

(2)이연법인세부채	1,980,612,806	2,425,920,144	8,837,023,553

(3)비유동충당부채	801,715,000	752,383,984	0

(4)기타금융부채	1,717,679,341	460,103,812	499,639,474

(5)기타비유동비금융부채	190,747,729	0	0

부채총계	347,774,739,206	325,083,424,967	170,757,238,665

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	583,680,589,386	416,055,373,094	407,881,988,193

(1)자본금	28,592,761,500	27,277,489,500	26,024,795,500

(2)기타불입자본	211,348,516,208	212,695,931,108	214,025,371,497

(3)이익잉여금	344,570,348,735	169,089,884,786	150,771,437,562

(4)기타자본구성요소	(831,037,057)	6,992,067,700	17,060,383,634

Ⅱ.비지배지분	569,055,746	1,656,435,882	1,183,770,804

자본총계	584,249,645,132	417,711,808,976	409,065,758,997

자본과부채총계	932,024,384,338	742,795,233,943	579,822,997,662

연결 포괄손익계산서
제 43 기 2015.01.01 부터 2015.12.31 까지
제 42 기 2014.01.01 부터 2014.12.31 까지
제 41 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 43 기	제 42 기	제 41 기

Ⅰ.수익(매출액)	776,628,551,410	532,886,463,400	220,395,816,008

(1)기술수출수익	158,330,463,197	8,002,983,212	8,293,825,496

(2)임대료수익	2,422,184,975	2,534,669,271	2,622,627,078

(3)수수료수익	15,152,480,289	11,439,875,015	7,789,888,949

(4)특허권수익	6,221,528,687	6,679,061,966	6,244,285,174

(5)상표권수익	1,564,946,618	1,267,003,873	1,312,131,709

(6)배당금수익	413,280,250	281,772,500	533,250,000

(7)제품매출	2,243,121,463	2,120,092,173	2,138,513,010

(8)상품매출	590,280,545,931	500,561,005,390	191,461,294,592

Ⅱ.비용	629,559,499,871	523,593,169,765	213,573,182,993

(1)재고자산의 변동	22,381,869,560	(44,312,786,461)	(51,835,638,237)

(2)원재료의 매입액	537,668,693,857	508,716,057,183	215,590,101,136

(3)종업원급여	33,233,723,001	29,282,487,835	25,653,705,361

(4)감가상각비와 기타상각비	2,031,584,227	1,366,712,966	1,079,078,807

(5)수수료비용	21,519,309,301	17,878,056,727	12,525,824,764

(6)수선비와 소모품비	2,703,299,200	1,493,233,069	1,457,146,420

(7)여비교통 및 출장비	3,878,675,060	3,498,345,395	2,982,478,725

(8)대손상각비	(1,017,843,176)	(3,358,750,340)	504,688,744

(9)수도광열비	701,068,683	712,058,125	687,059,280

(10)세금과공과	1,501,504,715	1,242,587,352	1,228,237,205

(11)기부금	0	1,305,930,195	1,121,100,000

(12)기타	4,957,615,443	5,769,237,719	2,579,400,788

Ⅲ.지분법투자이익	69,346,134,879	8,177,494,112	4,362,833,456

(1)지분법이익	69,346,134,879	8,177,494,112	4,362,833,456

Ⅳ.영업이익	216,415,186,418	17,470,787,747	11,185,466,471

Ⅴ.금융수익	1,104,864,387	606,388,368	433,889,353

(1)이자수익	1,104,864,387	606,388,368	433,889,353

Ⅵ.금융비용	2,648,926,464	2,957,446,191	1,345,988,002

(1)이자비용	2,648,926,464	2,957,446,191	1,345,988,002

Ⅶ.기타영업외수익	23,650,370,835	4,197,525,485	347,027,980

(1)외환차익	180,521,741	149,413,704	229,628,828

(2)외화환산이익	604,971,035	390,272,661	39,533,919

(3)유형자산처분이익	0	4,089,910	0

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

(5)잡이익	500,441,395	401,413,273	77,865,233

Ⅷ.기타영업외비용	4,790,560,666	649,334,457	170,922,936

(1)외환차손	76,461,733	276,602,788	49,581,670

(2)외화환산손실	57,925,282	2,316,090	120,098,959

(3)유형자산처분손실	1,173,472	16,529,710	240,400

(4)매도가능금융자산처분손실	20,727	0	0

(5)재고자산폐기손실	0	352,383,807	0

(6)기타	4,654,979,452	1,502,062	1,001,907

Ⅸ.법인세비용차감전순이익	233,730,934,510	18,667,920,952	10,449,472,866

Ⅹ.법인세비용	56,281,076,379	(3,194,458,771)	851,581,403

XI.당기순이익	177,449,858,131	21,862,379,723	9,597,891,463

(1)지배주주지분순이익	178,520,883,215	21,312,164,081	9,578,328,035

(2)비지배주주지분순이익	(1,071,025,084)	550,215,642	19,563,428

XⅡ.기타포괄손익	(10,879,879,075)	(13,159,758,244)	5,592,905,081

(1)후속적으로 당기손익으로 재분류되지 않는 항목	(3,056,774,318)	(3,091,442,310)	(1,233,547,865)

1.확정급여제도의 재측정요소	(745,490,492)	(938,029,412)	(388,401,605)

2.지분법이익잉여금변동	(2,475,291,734)	(2,359,779,369)	(930,594,613)

3.당기손익으로 재분류되지 않는 항목의 법인세	164,007,908	206,366,471	85,448,353

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(7,823,104,757)	(10,068,315,934)	6,826,452,946

1.매도가능금융자산평가손익	(9,534,202,065)	(9,618,188,859)	6,078,787,150

2.지분법자본변동	(386,566,562)	(2,565,935,345)	2,085,839,207

3.해외사업환산손익	139,416	(193,279)	(840,238)

4.당기손익으로 재분류될 수 있는 항목의 법인세	2,097,524,454	2,116,001,549	(1,337,333,173)

XⅢ.당기총포괄손익	166,569,979,056	8,702,621,479	15,190,796,544

(1)지배주주지분포괄이익	167,657,359,192	8,250,131,290	15,205,944,580

(2)비지배주주지분포괄이익	(1,087,380,136)	452,490,189	(15,148,036)

XIV.주당이익

(1)기본및희석주당이익	3,168	378	173

연결 자본변동표
제 43 기 2015.01.01 부터 2015.12.31 까지
제 42 기 2014.01.01 부터 2014.12.31 까지
제 41 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

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

2013.01.01 (Ⅰ.기초자본)	24,831,697,500	231,274,501,405	(18,528,891,075)	2,490,740,387	(43,573,338,541)	0	185,965,284,469	10,233,930,688	392,693,924,833	1,198,918,840	393,892,843,673

Ⅱ.총포괄이익	0	0	0	0	0	0	8,379,491,634	6,826,452,946	15,205,944,580	(15,148,036)	15,190,796,544

Ⅲ.당기순이익	0	0	0	0	0	0	9,578,328,035	0	9,578,328,035	19,563,428	9,597,891,463

Ⅳ.확정급여제도의재측정요소	0	0	0	0	0	0	(268,241,788)	0	(268,241,788)	(34,711,464)	(302,953,252)

Ⅴ.매도가능금융자산평가손익	0	0	0	0	0	0	0	4,741,453,977	4,741,453,977	0	4,741,453,977

Ⅵ.지분법자본변동	0	0	0	0	0	0	0	2,085,839,207	2,085,839,207	0	2,085,839,207

Ⅶ.지분법이익잉여금변동	0	0	0	0	0	0	(930,594,613)	0	(930,594,613)	0	(930,594,613)

Ⅷ.해외사업환산손익	0	0	0	0	0	0	0	(840,238)	(840,238)	0	(840,238)

Ⅸ.무상증자	1,193,098,000	(1,193,098,000)	0	0	0	0	0	0	0	0	0

Ⅹ.자기주식취득	0	0	(17,881,220)	0	0	0	0	0	(17,881,220)	0	(17,881,220)

XI.감자차손상각	0	0	0	0	43,573,338,541	0	(43,573,338,541)	0	0	0	0

XⅡ.종속기업지분의 추가취득	0	0	0	0	0	0	0	0	0	0	0

2013.12.31 (XⅢ.기말자본)	26,024,795,500	230,081,403,405	(18,546,772,295)	2,490,740,387	0	0	150,771,437,562	17,060,383,634	407,881,988,193	1,183,770,804	409,065,758,997

2014.01.01 (Ⅰ.기초자본)	26,024,795,500	230,081,403,405	(18,546,772,295)	2,490,740,387	0	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	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	0	21,312,164,081	0	21,312,164,081	550,215,642	21,862,379,723

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

Ⅵ.지분법자본변동	0	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	0	(2,359,779,369)	0	(2,359,779,369)	0	(2,359,779,369)

Ⅷ.해외사업환산손익	0	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	0

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

XI.감자차손상각	0	0	0	0	0	0	0	0	0	0	0

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

2014.12.31 (XⅢ.기말자본)	27,277,489,500	228,828,709,405	(18,577,268,795)	2,490,740,387	0	(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	0	(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	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	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	0	(565,127,532)	0	(565,127,532)	(16,355,052)	(581,482,584)

Ⅴ.매도가능금융자산평가손익	0	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	0	(386,566,562)	(386,566,562)	0	(386,566,562)

Ⅶ.지분법이익잉여금변동	0	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	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	0

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

XI.감자차손상각	0	0	0	0	0	0	0	0	0	0	0

XⅡ.종속기업지분의 추가취득	0	0	0	0	0	0	0	0	0	0	0

2015.12.31 (XⅢ.기말자본)	28,592,761,500	227,513,437,405	(18,609,411,695)	2,490,740,387	0	(46,249,889)	344,570,348,735	(831,037,057)	583,680,589,386	569,055,746	584,249,645,132

연결 현금흐름표
제 43 기 2015.01.01 부터 2015.12.31 까지
제 42 기 2014.01.01 부터 2014.12.31 까지
제 41 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 43 기	제 42 기	제 41 기

Ⅰ.영업활동현금흐름	46,927,261,699	5,245,497,902	(234,788,296)

(1)당기순이익(손실)	177,449,858,131	21,862,379,723	9,597,891,463

(2)당기순이익조정을 위한 가감	(112,207,400,300)	(14,501,888,198)	(9,418,900,286)

1.퇴직급여	2,423,609,985	1,702,441,282	1,576,428,253

2.재고자산폐기손실	0	352,383,807	0

3.감가상각비	878,324,612	499,257,777	532,518,991

4.무형자산상각비	1,153,259,615	867,455,189	546,559,816

5.이자비용	2,648,926,464	2,957,446,191	1,345,988,002

6.외화환산손실	57,925,282	2,316,090	120,098,959

7.재고자산감모손실	0	0	0

8.유형자산처분손실	1,173,472	16,529,710	240,400

9.법인세비용	56,281,076,379	(3,194,458,771)	851,581,403

10.대손상각비	0	0	0

11.배당금수익	(413,280,250)	(281,772,500)	(533,250,000)

12.이자수익	(1,104,864,387)	(606,388,368)	(433,889,353)

13.외화환산이익	(604,971,035)	(390,272,661)	(39,533,919)

14.지분법투자이익	(69,346,134,879)	(8,177,494,112)	(4,362,833,456)

15.유형자산처분이익	0	(4,089,910)	0

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

17.매출채권의 감소(증가)	(150,549,655,401)	(46,495,112,405)	(19,811,301,483)

18.미수금의 감소(증가)	35,975,303,937	(13,714,057,843)	(10,994,959,610)

19.선급금의 감소(증가)	(1,727,147,915)	(3,049,716,099)	(1,520,030,373)

20.선급비용의 감소(증가)	0	0	0

21.선급부가세의 감소	1,064,325,840	(27,435,481)	4,653,810

22.재고자산의 감소(증가)	22,381,869,560	(44,660,239,387)	(51,835,638,237)

23.임차보증금의감소	(115,451,870)	(9,515,480)	242,840

24.기타보증금의 감소(증가)	0	0

25.매입채무의 증가(감소)	(2,051,741,560)	96,268,542,198	72,214,790,590

26.미지급금의 증가(감소)	636,993,419	1,551,856,635	(529,415,284)

27.미지급비용의 증가(감소)	(1,045,451,479)	444,028,925	(654,777,777)

28.미지급비용(비금융)의 감소	1,150,350,766	888,827,797	401,238,270

29.선수금의 증가(감소)	(13,223,378,132)	6,723,962,838	6,340,181,242

30.예수금의 증가(감소)	13,685,507,036	75,154,466	(2,271,769,632)

31.부가세예수금의증가(감소)	11,966,379,404	(192,527,866)	257,053,341

32.임대보증금의 증가(감소)	2,236,870,000	(2,824,300,000)	100,000,000

33.거래보증금의 증가	0	0	0

34.확정급여채무의 증가(감소)	(2,252,395,146)	(329,243,680)	(453,995,327)

35.사외적립자산의감소(증가)	281,631	(395,514,587)	(269,081,752)

36.반품충당부채의 증가	49,331,016	752,383,984	0

(3)배당금수취	413,280,250	281,772,500	533,250,000

(4)이자수취	1,114,343,816	606,388,368	465,315,511

(5)이자지급	(2,279,609,555)	(2,463,347,532)	(846,954,218)

(6)법인세납부(환급)	(17,563,210,643)	(539,806,959)	(565,390,766)

Ⅱ.투자활동현금흐름	54,874,838,588	(42,676,480,982)	(8,361,336,421)

(1)공구기구비품처분	61,165,838,829	45,420,987	5,376,331

(2)차량운반구의 처분	0	12,272,728	0

(3)매도가능금융자산의 처분	1,197,883	4,850,103,189	0

(4)기타무형자산의 처분	12,725,000	0	0

(5)관계기업에 대한 투자자산의 취득	0	(45,731,165,362)	(7,101,998,268)

(6)기계장치의 취득	(62,805,000)	(63,280,000)	(31,000,000)

(7)차량운반구의 취득	0	0	(55,699,349)

(8)공구와비품의취득	(3,387,816,540)	(272,556,144)	(249,511,135)

(9)건설중인자산의 취득	(129,450,000)	0	0

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

(11)기타무형자산의 취득	(1,673,851,584)	(1,502,576,380)	(928,504,000)

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

Ⅲ.재무활동현금흐름	(30,032,142,900)	52,784,002,239	(57,762,053)

(1)단기차입금의 증가	20,000,000,000	55,000,000,000	17,000,000,000

(2)단기차입금의 상환	(50,000,000,000)	(2,159,426,261)	(17,039,880,833)

(3)자기주식의 취득	(32,142,900)	(30,496,500)	(17,881,220)

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

Ⅳ.현금및현금성자산의순증가(감소)	71,769,957,387	15,353,019,159	(8,653,886,770)

Ⅴ.기초현금및현금성자산	22,046,644,206	6,425,793,975	15,081,999,468

Ⅵ.외화표시 현금 및 현금성자산에 대한 환율변동효과	575,271,839	267,831,072	(2,318,723)

Ⅶ.기말현금및현금성자산	94,391,873,432	22,046,644,206	6,425,793,975