한미사이언스 반기보고서 (2016.06)
4. 재무제표

※ 본 보고서 작성기준일에 해당하는 재무제표(제44기 반기)는 외부감사인의 검토를 받았으며, 이와 비교표시시되는 재무제표(제43기 반기)는 외부감사인의 검토를 받지 않은 재무제표입니다

재무상태표
제 44 기 반기말 2016.06.30 현재
제 43 기말 2015.12.31 현재
제 42 기말 2014.12.31 현재
(단위 : 원)

제 44 기 반기말	제 43 기말	제 42 기말

자산

Ⅰ.유동자산	120,198,196,800	200,384,369,189	32,628,501,393

(1)현금및현금성자산	81,841,307,456	40,729,330,021	10,857,235,288

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

(3)매출채권 및 기타채권	12,496,641,920	124,450,886,753	7,977,788,335

(4)기타유동자산	25,860,247,424	6,480,190	5,963,477,770

Ⅱ.비유동자산	441,160,063,862	420,605,266,338	459,102,625,942

(1)종속기업 및 관계기업에 대한 투자	360,883,236,055	349,050,236,055	349,050,236,055

(2)매도가능금융자산	13,781,989,740	10,031,415,400	58,343,459,550

(3)유형자산	23,800,261,802	19,964,569,590	18,550,951,822

(4)투자부동산	30,899,062,774	31,922,320,947	30,563,894,999

(5)무형자산	5,953,529,422	4,120,175,720	2,594,083,516

(6)기타비유동비금융자산	5,841,984,069	5,516,548,626	0

자산총계	561,358,260,662	620,989,635,527	491,731,127,335

부채

Ⅰ.유동부채	51,709,542,804	105,645,757,928	82,165,377,013

(1)매입채무 및 기타채무	2,306,373,485	818,711,026	459,238,543

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

(3)기타금융부채	17,369,667,832	10,995,079,958	10,464,540,867

(4)당기법인세부채	5,548,384,064	40,472,533,589	257,295,900

(5)기타비금융부채	1,485,117,423	13,359,433,355	984,301,703

Ⅱ.비유동부채	12,050,228,609	11,277,336,404	11,050,452,694

(1)순확정급여부채	2,865,090,789	2,289,268,524	1,897,223,833

(2)기타금융부채	3,838,038,332	3,018,520,254	1,729,239,740

(3)이연법인세부채	5,097,495,894	5,778,799,897	7,423,989,121

(4)기타비유동비금융부채	249,603,594	190,747,729	0

부채총계	63,759,771,413	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	209,071,704,097	211,394,766,097	212,742,180,997

Ⅲ.이익잉여금(결손금)	252,861,857,527	262,252,855,551	149,232,791,473

Ⅳ.기타자본구성요소	6,519,773,125	1,826,158,047	9,262,835,658

자본총계	497,598,489,249	504,066,541,195	398,515,297,628

자본과부채총계	561,358,260,662	620,989,635,527	491,731,127,335

포괄손익계산서
제 44 기 반기 2016.01.01 부터 2016.06.30 까지
제 43 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 43 기 반기	제 43 기	제 42 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	11,650,293,200	33,891,440,225	25,294,562,165	32,816,106,946	173,495,980,457	22,730,103,076

(1)기술수출수익	7,669,452,505	17,163,264,938	21,782,534,150	25,109,836,017	158,330,463,197	8,002,983,212

(2)임대료수익	660,562,452	1,322,871,704	646,849,619	1,303,536,835	2,596,648,559	2,673,050,441

(3)수수료수익	1,290,482,508	2,620,398,564	1,079,611,292	2,103,787,708	4,369,113,146	3,826,231,084

(4)특허권수익	1,650,326,276	3,321,667,303	1,417,856,902	3,172,959,977	6,221,528,687	6,679,061,966

(5)상표권수익	379,469,459	998,327,716	367,710,202	712,706,159	1,564,946,618	1,267,003,873

(6)배당금수익	0	8,464,910,000	0	413,280,250	413,280,250	281,772,500

Ⅱ.매출원가	6,180,106,503	10,695,185,802	4,379,270,641	8,321,868,555	21,518,313,014	16,106,019,806

(1)종업원급여	2,442,557,408	4,637,257,339	2,215,520,656	4,358,394,207	10,086,643,313	8,199,316,923

(2)감가상각비와 기타상각비	512,399,314	976,214,237	299,114,194	494,827,224	1,236,328,875	733,543,546

(3)지급수수료	1,902,530,104	2,648,874,612	812,206,261	1,633,464,430	4,810,526,984	2,622,778,143

(4)수선비와 소모품비	289,539,048	473,751,939	108,407,966	206,931,543	1,966,443,429	785,643,287

(5)여비교통 및 출장비	120,820,945	337,930,773	224,941,614	373,050,030	781,818,467	511,503,116

(6)대손상각비	2,141,763	(229,820)	1,959,818	(96,865)	271,817	(115,768,571)

(7)수도광열비	118,044,908	305,853,125	140,780,838	358,252,637	701,068,683	712,058,125

(8)세금과공과	603,867,716	811,135,503	465,034,616	632,029,102	1,297,125,590	1,094,487,197

(9)기타	188,205,297	504,398,094	111,304,678	265,016,247	638,085,856	1,562,458,040

Ⅲ.영업이익	5,470,186,697	23,196,254,423	20,915,291,524	24,494,238,391	151,977,667,443	6,624,083,270

Ⅳ.금융수익	490,379,824	670,247,117	207,004,902	269,183,015	843,565,408	171,700,941

(1)이자수익	490,379,824	670,247,117	207,004,902	269,183,015	843,565,408	171,700,941

Ⅴ.금융비용	387,007,040	825,612,771	706,844,378	1,463,973,343	2,692,218,922	2,878,837,517

(1)이자비용	387,007,040	825,612,771	706,844,378	1,463,973,343	2,692,218,922	2,878,837,517

Ⅵ.기타영업외수익	7,626,597,910	7,683,454,770	181,387,343	22,619,616,577	23,106,351,347	3,768,417,130

(1)외환차익	29,540,996	86,310,945	29,951,254	64,439,990	176,210,454	147,367,789

(2)외화환산이익	99,472,850	99,472,850	149,683,002	188,923,939	541,056,313	361,193,170

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

(4)유형자산처분이익	0	0	0	0	0	4,089,910

(5)잡이익	1,646	88,557	1,753,087	1,815,984	24,647,916	3,430,324

Ⅶ.기타영업외비용	881,500,986	8,180,883,648	70,765,471	720,111,260	4,747,821,167	302,255,577

(1)외환차손	89,513,820	89,513,820	16,464,471	24,903,124	64,983,929	274,921,365

(2)외화환산손실	(296,912,834)	19,108,668	0	0	43,418,079	0

(3)기부금	1,088,900,000	1,713,400,000	54,300,000	695,200,000	0	0

(4)주식보상비용	0	6,358,727,500	0	0	0	0

(5)종속기업투자주식손상차손	0	0	0	0	0	26,075,000

(6)유형자산처분손실	0	0	1,000	1,000	513,073	677,862

(7)기타	0	133,660	0	7,136	4,638,906,086	581,350

Ⅷ.법인세비용차감전순이익	12,318,656,405	22,543,459,891	20,526,073,920	45,198,953,380	168,487,544,109	7,383,108,247

Ⅸ.법인세비용	1,629,310,108	4,314,787,415	4,617,242,593	10,489,271,194	54,988,511,397	1,043,930,188

Ⅹ.당기순이익	10,689,346,297	18,228,672,476	15,908,831,327	34,709,682,186	113,499,032,712	6,339,178,059

XI.기타포괄손익	(2,214,446,025)	(1,665,112,422)	3,897,652,707	(4,663,850,853)	(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	(2,214,446,025)	(1,665,112,422)	3,897,652,707	(4,663,850,853)	(7,436,677,611)	(7,502,187,310)

1.매도가능금융자산평가손익	(2,839,033,365)	(2,134,759,515)	4,996,990,650	(5,979,295,965)	(9,534,202,065)	(9,618,188,859)

2.당기손익으로 재분류될 수 있는 항목의 법인세	624,587,340	469,647,093	(1,099,337,943)	1,315,445,112	2,097,524,454	2,116,001,549

XⅡ.당기총포괄손익	8,474,900,272	16,563,560,054	19,806,484,034	30,045,831,333	105,583,386,467	(1,481,699,033)

XⅢ.주당이익

(1)기본및희석주당순이익	190	324	288	628	2,014	113

자본변동표
제 44 기 반기 2016.01.01 부터 2016.06.30 까지
제 43 기 반기 2015.01.01 부터 2015.06.30 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	감자차손	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	0	143,212,303,196	16,765,022,968	400,027,493,161

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

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

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

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

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

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

Ⅷ.주식보상비용	0	0	0	0	0	0	0	0

Ⅸ.현금배당	0	0	0	0	0	0	0	0

Ⅹ.감자차손상각	0	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	0	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	0	149,232,791,473	9,262,835,658	398,515,297,628

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

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

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

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

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

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

Ⅷ.주식보상비용	0	0	0	0	0	0	0	0

Ⅸ.현금배당	0	0	0	0	0	0	0	0

Ⅹ.감자차손상각	0	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	0	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	0	149,232,791,473	9,262,835,658	398,515,297,628

Ⅱ.총포괄이익	0	0	0	0	0	34,709,682,186	(4,663,850,853)	30,045,831,333

Ⅲ.당기순이익	0	0	0	0	0	34,709,682,186	0	34,709,682,186

Ⅳ.확정급여제도의 재측정요소	0	0	0	0	0	0	0	0

Ⅴ.매도가능금융자산평가손익	0	0	0	0	0	0	(4,663,850,853)	(4,663,850,853)

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

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

Ⅷ.주식보상비용	0	0	0	0	0	0	0	0

Ⅸ.현금배당	0	0	0	0	0	0	0	0

Ⅹ.감자차손상각	0	0	0	0	0	0	0	0

2015.06.30 (XI.기말자본)	28,592,761,500	227,513,437,405	(18,609,411,695)	2,490,740,387	0	183,942,473,659	4,598,984,805	428,528,986,061

2016.01.01 (Ⅰ.기초자본)	28,592,761,500	227,513,437,405	(18,609,411,695)	2,490,740,387	0	262,252,855,551	1,826,158,047	504,066,541,195

Ⅱ.총포괄이익	0	0	0	0	0	18,228,672,476	(1,665,112,422)	16,563,560,054

Ⅲ.당기순이익	0	0	0	0	0	18,228,672,476	0	18,228,672,476

Ⅳ.확정급여제도의 재측정요소	0	0	0	0	0	0	0	0

Ⅴ.매도가능금융자산평가손익	0	0	0	0	0	0	(1,665,112,422)	(1,665,112,422)

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

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

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

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

Ⅹ.감자차손상각	0	0	0	0	0	0	0	0

2016.06.30 (XI.기말자본)	29,145,154,500	226,961,044,405	(20,380,080,695)	2,490,740,387	0	252,861,857,527	6,519,773,125	497,598,489,249

현금흐름표
제 44 기 반기 2016.01.01 부터 2016.06.30 까지
제 43 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 43 기 반기	제 43 기	제 42 기

Ⅰ.영업활동현금흐름	91,042,304,218	27,489,586,703	30,675,279,814	164,628,954

(1)당기순이익(손실)	18,228,672,476	34,709,682,186	113,499,032,712	6,339,178,059

(2)당기순이익조정을 위한 가감	103,431,014,621	(6,203,026,427)	(67,615,144,241)	(4,016,596,654)

1.퇴직급여	532,669,920	458,883,360	923,912,769	739,142,540

2.감가상각비	584,293,614	295,985,627	795,015,249	408,113,034

3.무형자산상각비	391,920,623	198,841,597	441,313,626	325,430,512

4.대손상각비	(229,820)	(96,865)	271,817	(115,768,571)

5.이자비용	825,612,771	1,463,973,343	2,692,218,922	2,878,837,517

6.외화환산손실	19,108,668	0	43,418,079	0

7.주식보상비용	6,358,727,500	0	0	0

8.유형자산처분손실	0	1,000	513,073	677,862

9.유형자산폐기손실	0	0	0	0

10.종속기업투자주식손상차손	0	0	0	26,075,000

11.법인세비용	4,314,787,415	10,489,271,194	54,988,511,397	1,043,930,188

12.대손충당금의환입	0	0	0	0

13.배당금수익	(8,464,910,000)	(413,280,250)	(413,280,250)	(281,772,500)

14.이자수익	(670,247,117)	(269,183,015)	(843,565,408)	(171,700,941)

15.외화환산이익	(99,472,850)	(188,923,939)	(541,056,313)	(361,193,170)

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

17.유형자산처분이익	0	0	0	(4,089,910)

18.대손충당금환입	0	0	0	0

19.매출채권의 감소(증가)	111,935,365,985	1,614,377,635	(116,501,896,905)	33,617,605

20.미수금의 감소(증가)	93,695,676	440,000	440,000	(360,000)

21.선급금의 감소(증가)	(23,513,170)	(734,905,133)	8,839,794	(1,581,759,323)

22.미지급금의 증가(감소)	276,508,268	(328,814,311)	1,304,142,093	(41,135,266)

23.미지급비용의 증가(감소)	(885,397,845)	(194,842,816)	(31,286,160)	80,557,362

24.선수금의 증가(감소)	(185,039,900)	(201,085,288)	(415,718,579)	(500,448,601)

25.예수금의 증가(감소)	(261,068,650)	(12,023,260)	287,389,680	4,379,770

26.부가세예수금의감소	(10,542,809,537)	1,912,324,122	10,877,338,447	(189,820,458)

27.장기선수금의 증가	58,855,865	0	0	0

28.임대보증금의 증가(감소)	6,676,258,954	2,236,870,000	2,236,870,000	(2,602,650,000)

29.확정급여채무의 증가(감소)	(14,865,210)	(161,801,852)	(1,104,380,539)	(58,808,780)

30.사외적립자산의감소	8,345,879	(4,600,912)	281,631	(395,514,587)

(3)배당금수취	8,464,910,000	413,280,250	413,280,250	281,772,500

(4)이자수취	670,247,117	269,183,015	843,565,408	171,700,941

(5)이자지급	(301,946,146)	(1,263,717,331)	(2,279,609,555)	(2,368,262,982)

(6)법인세납부(환급)	(39,450,593,850)	(435,814,990)	(14,185,844,760)	(243,162,910)

Ⅱ.투자활동현금흐름	(5,639,460,133)	45,813,636,527	28,703,232,915	(48,965,567,787)

(1)당기손익인식금융자산의 처분	35,197,672,225	10,000,000,000	0	0

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

(3)차량운반구의 처분	0	0	0	12,272,728

(4)공구기구비품처분	10,858,912	1,058,550	1,197,883	19,558,683

(5)당기손익인식금융자산의 취득	0	(22,239,825,560)	(27,367,672,225)	(7,830,000,000)

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

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

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

(9)공구와비품의취득	(165,165,201)	(2,634,967,541)	(3,366,827,821)	(164,990,025)

(10)건설중인자산의 취득	(3,417,622,900)	0	(129,450,000)	0

(11)기타무형자산의 취득	(651,070,000)	(454,907,670)	(462,488,670)	(31,992,000)

(12)매도가능금융자산의 취득	(13,068,570,990)	0	0	0

(13)저작권, 특허권, 기타 산업재산권, 용역운영권의 취득	(563,127,668)	0	0	0

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

(15)선급금의증가	(25,830,254,064)	0	0	0

Ⅲ.재무활동현금흐름	(44,390,339,500)	(32,142,900)	(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)	(10,000,000,000)	(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)	41,012,504,585	73,271,080,330	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	99,472,850	160,367,332	525,724,904	241,260,950

Ⅶ.기말현금및현금성자산	81,841,307,456	84,288,682,950	40,729,330,021	10,857,235,288