진원생명과학 
나. 손익계산서

## 손익계산서

제33기 3분기 2008년 01월 01일 부터 2008년 09월 30일 까지
제32기 3분기 2007년 01월 01일 부터 2007년 09월 30일 까지
제32기 2007년 01월 01일 부터 2007년 12월 31일 까지
제31기 2006년 01월 01일 부터 2006년 12월 31일 까지
(단위 : 원)

과 목	제33기 3분기	제32기 3분기	제32기 연간	제31기 연간

3개월	누적	3개월	누적

매출액	3,011,587,799	7,854,738,501	2,270,300,498	6,986,621,204	10,090,158,923	10,233,428,680

상품매출액	730,715,801	1,923,753,792	499,423,879	1,805,877,165	2,948,622,048	2,664,945,654

제품매출액	2,085,924,998	5,410,880,709	1,698,876,619	4,960,844,039	6,849,636,875	7,264,883,026

임대수익	72,000,000	216,000,000	72,000,000	219,900,000	291,900,000	303,600,000

cGMP컨설팅매출	122,947,000	304,104,000	0	0	0	0

매출원가	2,739,601,333	6,930,889,672	1,915,395,737	6,002,795,065	8,724,587,225	8,781,730,419

상품매출원가	676,114,810	1,779,136,485	452,625,295	1,708,222,993	2,812,140,416	2,544,792,398

기초상품재고액	513,666,813	476,657,171	294,088,620	362,540,340	362,540,340	274,067,761

당기상품매입액	510,682,145	1,644,456,501	620,547,128	1,756,663,371	2,870,370,896	2,631,468,113

타계정에서대체	211,030,111	217,862,022	0	51,891,252	51,891,252	0

타계정으로대체	(189,164)	(764,114)	(411,356)	(1,272,873)	(1,454,740)	(600,958)

평가손실	0	0	0	0	5,449,839	0

기말상품재고액	(559,075,095)	(559,075,095)	(461,599,097)	(461,599,097)	(476,657,171)	(360,142,518)

제품매출원가	1,952,436,573	4,875,528,241	1,462,770,442	4,294,572,072	5,912,446,809	6,236,938,021

기초제품재고액	2,252,369,540	1,716,261,380	1,849,566,470	2,016,433,409	2,016,433,409	2,420,936,283

당기제품제조원가	1,983,532,640	5,533,197,771	1,821,708,277	4,550,847,044	5,805,113,613	5,773,057,719

타계정으로대체	(4,235,316)	(17,503,239)	(7,186,450)	(28,173,756)	(39,358,089)	(26,817,398)

관세환급금	(66,689,340)	(143,886,720)	(31,122,960)	(74,339,730)	(106,232,390)	(68,643,669)

평가손실환입	0	0	0	0	(47,248,354)	0

기말제품재고액	(2,212,540,951)	(2,212,540,951)	(2,170,194,895)	(2,170,194,895)	(1,716,261,380)	(1,861,594,914)

cGMP컨설팅매출원가	111,049,950	276,224,946	0	0	0	0

기초재료비재고액	0	0	0	0	0	0

당기재료비매입액	111,049,950	276,224,946	0	0	0	0

기말재료비재고액	0	0	0	0	0	0

매출총이익(손실)	271,986,466	923,848,829	354,904,761	983,826,139	1,365,571,698	1,451,698,261

판매비와관리비	1,476,250,019	4,902,561,672	1,637,611,638	4,567,609,019	6,305,357,467	2,730,743,243

급여	513,085,970	1,737,867,981	670,879,627	1,848,045,152	2,453,542,477	1,243,840,851

퇴직급여	120,927,737	561,531,723	19,166,188	76,992,974	111,259,968	96,655,076

주식보상비용	349,699,395	1,081,869,369	289,785,569	889,063,539	1,259,171,437	0

복리후생비	74,000,565	230,214,846	92,162,697	241,412,458	327,594,588	225,631,361

여비교통비	54,109,124	218,631,720	52,844,723	176,331,298	251,343,746	90,699,872

접대비	26,642,737	88,862,831	48,923,299	124,273,412	161,499,570	73,738,422

통신비	11,495,055	36,900,261	13,321,103	32,579,058	44,520,330	26,972,201

세금과공과	22,693,643	32,777,675	20,297,823	34,260,882	34,386,909	27,854,549

감가상각비	45,738,147	131,729,522	52,904,709	138,370,739	179,482,938	216,447,180

임차료	53,045,510	184,390,880	53,646,685	150,692,245	215,630,460	192,072,800

수선비	5,169,000	17,178,846	6,320,364	8,808,864	10,482,864	4,083,455

보험료	8,143,749	22,344,717	2,764,670	33,610,650	37,469,225	12,237,370

차량유지비	9,619,613	24,183,964	16,147,733	50,221,600	65,712,239	41,231,068

경상개발비	353,400	837,082	15,465	14,439,972	14,439,972	14,791,402

운반비	40,662,601	116,379,055	42,413,826	101,993,967	126,098,663	151,794,464

교육훈련비	40,000	1,305,000	522,390	1,987,390	5,890,390	0

도서인쇄비	2,458,960	10,617,210	5,093,051	11,800,894	16,022,474	16,033,265

회의비	265,500	295,500	652,000	1,234,000	2,191,000	3,006,500

사무용품비	3,436,820	18,394,096	19,440,196	39,461,247	45,305,263	20,219,584

소모품비	380,000	2,558,000	2,900,000	3,568,000	4,362,573	4,461,872

지급수수료	78,202,787	247,810,196	127,052,711	386,004,042	675,715,646	170,560,829

광고선전비	0	0	57,478,822	114,714,822	119,341,322	8,971,000

대손상각비	8,018,758	8,018,758	2,310,678	2,461,699	12,877,528	0

무형자산상각비	31,443,974	85,576,642	15,980,907	17,576,059	41,606,970	10,420,000

견본비	3,871,379	10,119,598	7,026,510	22,936,901	34,303,101	11,164,920

물류비	9,176,460	23,836,710	8,171,040	21,666,100	28,910,960	35,618,972

잡비	3,569,135	8,329,490	9,388,852	23,101,055	26,194,854	32,236,230

영업이익(손실)	(1,204,263,553)	(3,978,712,843)	(1,282,706,877)	(3,583,782,880)	(4,939,785,769)	(1,279,044,982)

영업외수익	909,745,302	2,033,651,335	585,198,464	2,400,277,304	2,793,730,348	325,957,623

이자수익	151,428,124	726,903,355	321,399,206	994,242,684	1,333,384,093	237,542,303

배당금수익	0	678,687	0	51,494,000	51,501,430	26,164,800

외환차익	98,658,639	243,458,771	9,820,986	27,142,160	40,343,922	26,261,369

대손충당금환입	0	4,374,079	0	0	0	4,335,195

외화환산이익	639,648,572	1,021,474,136	(2,734,745)	174,549	36,205,431	372,296

매도가능증권처분이익	0	0	0	1,014,211,326	1,014,211,326	0

유형자산처분이익	0	0	0	1,818,181	1,818,181	6,481,182

잡이익	20,009,967	36,762,307	256,713,017	311,194,404	316,265,965	24,800,478

영업외비용	152,295,042	734,794,206	82,750,383	426,610,159	756,670,314	914,642,930

이자비용	115,917,334	361,495,635	51,493,426	150,832,497	214,833,696	176,790,476

외환차손	27,762,852	46,089,613	9,626,133	44,653,250	56,178,599	117,265,302

기타의대손상각비	0	293,366,649	0	0	93,653,838	383,311,533

외화환산손실	5,727,234	8,205,252	15,693,704	23,237,364	2,980,547	87,133,359

지분법손실	0	0	0	187,486,801	368,348,445	132,306,282

유형자산처분손실	0	12,681,932	5,248,020	5,248,020	5,248,020	131,973

잡손실	2,887,622	12,955,125	689,100	15,152,227	15,427,169	17,704,005

법인세비용차감전순이익(손실)	(446,813,293)	(2,679,855,714)	(780,258,796)	(1,610,115,735)	(2,902,725,735)	(1,867,730,289)

법인세비용	0	0	0	0	0	0

당기순이익(손실)	(446,813,293)	(2,679,855,714)	(780,258,796)	(1,610,115,735)	(2,902,725,735)	(1,867,730,289)

주당손익	(17.45)원	(104.66)원	(30)원	(63)원	(113)원	(90)원

기본주당순이익(손실)	(17.45)원	(104.66)원	(30)원	(63)원	(113)원	(90)원