피에스케이홀딩스 분기보고서 (2016.09)
2. 연결재무제표

연결 재무상태표
제 27 기 3분기말 2016.09.30 현재
제 26 기말 2015.12.31 현재
제 25 기말 2014.12.31 현재
(단위 : 원)

제 27 기 3분기말	제 26 기말	제 25 기말

자산

Ⅰ.유동자산	154,247,168,388	129,079,814,235	123,583,967,339

(1)현금및현금성자산	37,720,279,093	29,105,545,064	23,883,134,300

(2)매출채권 및 기타유동채권	26,912,035,685	15,870,141,575	26,204,217,074

(3)기타유동금융자산	51,668,691,584	55,812,359,218	52,046,107,285

(4)기타유동비금융자산	2,564,403,408	1,885,707,376	2,399,811,766

(5)재고자산	35,249,389,198	26,330,955,145	19,033,379,348

(6)당기법인세자산	132,369,420	75,105,857	17,317,566

Ⅱ.비유동자산	72,508,394,255	77,482,137,195	74,998,808,743

(1)장기매출채권 및 기타비유동채권	2,061,800,436	2,226,492,214	1,605,604,814

(2)관계기업에대한투자자산	0	965,764,958	1,446,614,643

(3)유형자산	25,537,986,137	29,166,374,656	24,556,242,915

(4)영업권	12,809,422,445	13,693,918,732	12,843,306,715

(5)무형자산	18,962,516,026	18,971,412,842	17,938,235,828

(6)기타비유동금융자산	10,366,489,998	11,027,802,921	15,961,908,205

(7)기타비유동비금융자산	53,315,120	59,925,896	1,043,076

(8)이연법인세자산	2,716,864,093	1,370,444,976	645,852,547

자산총계	226,755,562,643	206,561,951,430	198,582,776,082

부채

Ⅰ.유동부채	21,758,481,446	12,799,152,243	15,683,717,811

(1)매입채무 및 기타유동채무	14,114,219,208	11,264,160,922	11,652,444,581

(2)당기법인세부채	3,745,281,251	1,312,421,919	2,587,729,862

(3)기타유동비금융부채	3,898,980,987	222,569,402	1,443,543,368

Ⅱ.비유동부채	12,402,210,016	10,947,774,653	12,982,823,460

(1)장기매입채무 및 기타비유동채무	150,240,954	133,620,355	241,090,021

(2)퇴직급여채무	1,493,537,309	475,596,668	1,706,675,881

(3)비유동충당부채	5,003,773,566	4,887,150,703	7,311,640,599

(4)이연법인세부채	5,754,658,187	5,451,406,927	3,723,416,959

부채총계	34,160,691,462	23,746,926,896	28,666,541,271

자본

Ⅰ.납입자본	10,165,802,000	10,165,802,000	10,164,802,000

(1)자본금	10,165,802,000	10,165,802,000	10,164,802,000

1.보통주자본금	10,165,802,000	10,165,802,000	10,164,802,000

2.우선주자본금	0	0	0

Ⅱ.기타불입자본	32,256,228,463	32,256,228,463	32,486,823,713

Ⅲ.기타자본구성요소	(465,393,256)	3,129,773,625	88,026,637

Ⅳ.이익잉여금(결손금)	150,638,233,974	137,263,220,446	127,176,582,461

Ⅴ.지배기업의 소유주에게 귀속되는 자본	192,594,871,181	182,815,024,534	169,916,234,811

Ⅵ.비지배지분	0	0	0

자본총계	192,594,871,181	182,815,024,534	169,916,234,811

자본과부채총계	226,755,562,643	206,561,951,430	198,582,776,082

연결 포괄손익계산서
제 27 기 3분기 2016.01.01 부터 2016.09.30 까지
제 26 기 3분기 2015.01.01 부터 2015.09.30 까지
제 26 기 2015.01.01 부터 2015.12.31 까지
제 25 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 27 기 3분기	제 26 기 3분기	제 26 기	제 25 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	43,380,280,382	118,419,836,963	48,372,668,920	108,377,808,168	138,364,037,587	148,566,798,265

Ⅱ.매출원가	24,197,686,629	65,102,145,332	26,933,171,830	63,172,380,906	80,025,713,361	89,257,147,813

Ⅲ.매출총이익	19,182,593,753	53,317,691,631	21,439,497,090	45,205,427,262	58,338,324,226	59,309,650,452

Ⅳ.판매비와관리비	10,598,550,171	33,021,250,903	11,693,364,111	31,444,517,714	41,653,745,161	41,804,597,069

Ⅴ.영업이익(손실)	8,584,043,582	20,296,440,728	9,746,132,979	13,760,909,548	16,684,579,065	17,505,053,383

Ⅵ.영업외손익	(2,264,405,760)	1,842,186,187	(218,609,344)	968,075,723	1,132,986,481	(3,305,160,584)

(1)금융수익	1,470,516,316	3,512,098,686	1,365,544,868	3,324,923,891	3,977,464,363	4,505,194,772

(2)금융원가	(3,036,112,556)	(4,164,298,237)	(930,371,586)	(1,790,264,940)	(2,166,279,939)	(2,682,728,985)

(3)지분법손익	(846,908,789)	(965,764,958)	(27,516,668)	(395,225,670)	(480,849,685)	(554,132,136)

(4)기타영업외수익	1,038,973,093	4,665,844,085	(25,487,510)	1,024,869,146	1,361,534,586	1,102,581,189

(5)기타영업외비용	(890,873,824)	(1,205,693,389)	(600,778,448)	(1,196,226,704)	(1,558,882,844)	(5,676,075,424)

Ⅶ.법인세비용차감전순이익(손실)	6,319,637,822	22,138,626,915	9,527,523,635	14,728,985,271	17,817,565,546	14,199,892,799

Ⅷ.법인세비용	1,303,073,469	4,697,292,587	2,380,187,178	3,399,820,248	4,198,776,003	3,420,816,104

Ⅸ.계속영업이익(손실)	5,016,564,353	17,441,334,328	7,147,336,457	11,329,165,023	13,618,789,543	10,779,076,695

Ⅹ.당기순이익(손실)	5,016,564,353	17,441,334,328	7,147,336,457	11,329,165,023	13,618,789,543	10,779,076,695

XI.기타포괄손익	(2,222,961,778)	(3,595,166,881)	1,673,126,797	4,089,939,627	3,575,516,230	3,447,549,277

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	0	0	0	0	533,769,242	(132,522,814)

1.법인세비용차감후기타포괄손익, 확정급여제도의 재측정손익	0	0	0	0	533,769,242	(132,522,814)

(2)당기손익으로 재분류되는 세후기타포괄손익	(2,222,961,778)	(3,595,166,881)	1,673,126,797	4,089,939,627	3,041,746,988	3,580,072,091

1.매도가능금융자산	172,632,334	(1,035,638,757)	(857,921,548)	641,457,267	477,966,499	2,088,807,962

2.해외사업환산손익	(2,395,594,112)	(2,559,528,124)	2,531,048,345	3,448,482,360	2,563,780,489	1,491,264,129

XⅡ.총포괄손익	2,793,602,575	13,846,167,447	8,820,463,254	15,419,104,650	17,194,305,773	14,226,625,972

XⅢ.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	5,016,564,353	17,441,334,328	7,147,336,457	11,329,165,023	13,618,789,543	10,779,076,695

(2)비지배지분에 귀속되는 당기순이익(손실)	0	0	0	0	0	0

XIV.포괄손익의 귀속

(1)포괄손익, 지배기업의 소유주에게 귀속되는 지분	2,793,602,575	13,846,167,447	8,820,463,254	15,419,104,650	17,194,305,773	14,226,625,972

(2)포괄손익, 비지배지분	0	0	0	0	0	0

XV.주당이익

(1)기본주당이익(손실)	247	858	352	557	670	534

(2)희석주당이익(손실)	247	858	352	557	670	532

연결 자본변동표
제 27 기 3분기 2016.01.01 부터 2016.09.30 까지
제 26 기 3분기 2015.01.01 부터 2015.09.30 까지
제 26 기 2015.01.01 부터 2015.12.31 까지
제 25 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	기타불입자본	기타자본구성요소	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2014.01.01 (Ⅰ.기초자본)	10,121,552,000	27,311,672,462	(3,492,045,454)	118,515,227,080	152,456,406,088	0	152,456,406,088

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	10,779,076,695	10,779,076,695	0	10,779,076,695

2.매도가능증권평가손익	0	0	2,088,807,962	0	2,088,807,962	0	2,088,807,962

3.해외사업환산손익	0	0	1,491,264,129	0	1,491,264,129	0	1,491,264,129

4.확정급여제도의 재측정요소	0	0	0	(132,522,814)	(132,522,814)	0	(132,522,814)

5.총포괄손익	0	0	3,580,072,091	10,646,553,881	14,226,625,972	0	14,226,625,972

(2)주식보상비용	0	195,531,024	0	0	195,531,024	0	195,531,024

(3)주식선택권행사	43,250,000	558,257,000	0	0	601,507,000	0	601,507,000

(4)자기주식	0	1,908,939,400	0	0	1,908,939,400	0	1,908,939,400

(5)자기주식처분	0	2,512,423,827	0	0	2,512,423,827	0	2,512,423,827

(6)연차배당	0	0	0	(1,985,198,500)	(1,985,198,500)	0	(1,985,198,500)

(7)자본 증가(감소) 합계	43,250,000	5,175,151,251	3,580,072,091	8,661,355,381	17,459,828,723	0	17,459,828,723

2014.12.31 (Ⅲ.기말자본)	10,164,802,000	32,486,823,713	88,026,637	127,176,582,461	169,916,234,811	0	169,916,234,811

2015.01.01 (Ⅰ.기초자본)	10,164,802,000	32,486,823,713	88,026,637	127,176,582,461	169,916,234,811	0	169,916,234,811

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	13,618,789,543	13,618,789,543	0	13,618,789,543

2.매도가능증권평가손익	0	0	477,966,499	0	477,966,499	0	477,966,499

3.해외사업환산손익	0	0	2,563,780,489	0	2,563,780,489	0	2,563,780,489

4.확정급여제도의 재측정요소	0	0	0	533,769,242	533,769,242	0	533,769,242

5.총포괄손익	0	0	3,041,746,988	14,152,558,785	17,194,305,773	0	17,194,305,773

(2)주식보상비용	0	(244,406,250)	0	0	(244,406,250)	0	(244,406,250)

(3)주식선택권행사	1,000,000	13,811,000	0	0	14,811,000	0	14,811,000

(4)자기주식	0	0	0	0	0	0	0

(5)자기주식처분	0	0	0	0	0	0	0

(6)연차배당	0	0	0	(4,065,920,800)	(4,065,920,800)	0	(4,065,920,800)

(7)자본 증가(감소) 합계	1,000,000	(230,595,250)	3,041,746,988	10,086,637,985	12,898,789,723	0	12,898,789,723

2015.12.31 (Ⅲ.기말자본)	10,165,802,000	32,256,228,463	3,129,773,625	137,263,220,446	182,815,024,534	0	182,815,024,534

2015.01.01 (Ⅰ.기초자본)	10,164,802,000	32,486,823,713	88,026,637	127,176,582,461	169,916,234,811	0	169,916,234,811

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	11,329,165,023	11,329,165,023	0	11,329,165,023

2.매도가능증권평가손익	0	0	641,457,267	0	641,457,267	0	641,457,267

3.해외사업환산손익	0	0	3,448,482,360	0	3,448,482,360	0	3,448,482,360

4.확정급여제도의 재측정요소	0	0	0	0	0	0	0

5.총포괄손익	0	0	4,089,939,627	11,329,165,023	15,419,104,650	0	15,419,104,650

(2)주식보상비용	0	(244,406,250)	0	0	(244,406,250)	0	(244,406,250)

(3)주식선택권행사	1,000,000	13,811,000	0	0	14,811,000	0	14,811,000

(4)자기주식	0	0	0	0	0	0	0

(5)자기주식처분	0	0	0	0	0	0	0

(6)연차배당	0	0	0	(4,065,920,800)	(4,065,920,800)	0	(4,065,920,800)

(7)자본 증가(감소) 합계	1,000,000	(230,595,250)	4,089,939,627	7,263,244,223	11,123,588,600	0	11,123,588,600

2015.09.30 (Ⅲ.기말자본)	10,165,802,000	32,256,228,463	4,177,966,264	134,439,826,684	181,039,823,411	0	181,039,823,411

2016.01.01 (Ⅰ.기초자본)	10,165,802,000	32,256,228,463	3,129,773,625	137,263,220,446	182,815,024,534	0	182,815,024,534

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	17,441,334,328	17,441,334,328	0	17,441,334,328

2.매도가능증권평가손익	0	0	(1,035,638,757)	0	(1,035,638,757)	0	(1,035,638,757)

3.해외사업환산손익	0	0	(2,559,528,124)	0	(2,559,528,124)	0	(2,559,528,124)

4.확정급여제도의 재측정요소	0	0	0	0	0	0	0

5.총포괄손익	0	0	(3,595,166,881)	17,441,334,328	13,846,167,447	0	13,846,167,447

(2)주식보상비용	0	0	0	0	0	0	0

(3)주식선택권행사	0	0	0	0	0	0	0

(4)자기주식	0	0	0	0	0	0	0

(5)자기주식처분	0	0	0	0	0	0	0

(6)연차배당	0	0	0	(4,066,320,800)	(4,066,320,800)	0	(4,066,320,800)

(7)자본 증가(감소) 합계	0	0	(3,595,166,881)	13,375,013,528	9,779,846,647	0	9,779,846,647

2016.09.30 (Ⅲ.기말자본)	10,165,802,000	32,256,228,463	(465,393,256)	150,638,233,974	192,594,871,181	0	192,594,871,181

연결 현금흐름표
제 27 기 3분기 2016.01.01 부터 2016.09.30 까지
제 26 기 3분기 2015.01.01 부터 2015.09.30 까지
제 26 기 2015.01.01 부터 2015.12.31 까지
제 25 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 27 기 3분기	제 26 기 3분기	제 26 기	제 25 기

Ⅰ.영업활동현금흐름	7,951,799,999	13,242,679,702	17,378,389,746	14,682,549,560

(1)당기순이익(손실)	17,441,334,328	11,329,165,023	13,618,789,543	10,779,076,695

(2)당기순이익조정을 위한 가감	(7,349,330,151)	5,837,883,711	7,249,272,019	9,143,835,992

(3)이자수취	920,048,888	1,073,775,971	1,320,345,651	1,286,640,340

(4)이자지급	0	0	(8,876,437)	0

(5)배당금수취	12,508,370	12,695,030	12,695,030	0

(6)법인세납부(환급)	(3,072,761,436)	(5,010,840,033)	(4,813,836,060)	(6,527,003,467)

Ⅱ.투자활동현금흐름	5,959,152,001	(6,214,966,849)	(8,365,770,523)	(33,276,221,277)

(1)단기금융상품의 취득	5,400,000,000	9,900,000,000	10,900,000,000	(20,900,000,000)

(2)유형자산의 취득	(1,163,334,058)	(4,711,380,660)	(7,036,963,526)	(4,377,717,943)

(3)유형자산의 처분	4,195,603,924	(77,983,062)	24,683,497	(30,831,000)

(4)무형자산의 취득	(2,111,116,422)	(680,346,280)	(1,153,456,562)	(370,168,017)

(5)당기손익인식금융자산의 처분	59,918,985,348	4,486,533,984	8,648,300,678	11,642,276,435

(6)당기손익인식금융자산의 취득	(54,651,774,820)	(16,075,006,944)	(19,680,006,944)	(7,454,190,000)

(7)매도가능금융자산의 처분	18,241,167,379	9,814,645,198	11,168,116,584	12,001,193,397

(8)매도가능금융자산의 취득	(24,233,414,889)	(8,321,025,323)	(9,880,968,928)	(24,264,989,533)

(9)선물계약, 선도계약, 옵션계약 및 스왑계약에 따른 현금유입	1,016,821,000	(746,377,500)	(564,949,500)	(518,790,000)

(10)장기대여금및수취채권의 취득	(50,833,328)	(133,750,000)	(178,750,000)	0

(11)장기대여금및수취채권의 처분	4,837,894	73,000,000	73,000,000	0

(12)대여금및수취채권의 취득	(874,004,566)	(9,250,000)	(9,250,000)	(53,910,318)

(13)대여금및수취채권의 처분	62,749,997	38,945,033	51,521,416	74,527,785

(14)보증금의 증가	(327,095,047)	0	(1,192,871,560)	(963,716,000)

(15)보증금의 감소	530,559,589	163,003,474	401,799,091	1,350,696,817

(16)정부보조금의 수취	0	64,025,231	64,025,231	110,812,900

(17)조인트벤처에 대한 투자자산의 처분	0	0	0	340,344,200

(18)매각예정으로 분류된 비유동자산이나 처분자산집단의 처분	0	0	0	138,240,000

Ⅲ.재무활동현금흐름	(4,071,820,800)	(4,051,109,800)	(4,051,109,800)	3,770,304,088

(1)자기주식의 처분	0	0	0	5,129,995,588

(2)주식선택권행사로 인한 현금유입	0	14,811,000	14,811,000	601,507,000

(3)임대보증금의 감소	(5,500,000)	0	0	24,000,000

(4)배당금지급	(4,066,320,800)	(4,065,920,800)	(4,065,920,800)	(1,985,198,500)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	9,839,131,200	2,976,603,053	4,961,509,423	(14,823,367,629)

Ⅴ.현금및현금성자산에 대한 환율변동효과	(1,224,397,171)	212,684,724	260,901,341	112,510,519

Ⅵ.현금및현금성자산의순증가(감소)	8,614,734,029	3,189,287,777	5,222,410,764	(14,710,857,110)

Ⅶ.기초현금및현금성자산	29,105,545,064	23,883,134,300	23,883,134,300	38,593,991,410

Ⅷ.기말현금및현금성자산	37,720,279,093	27,072,422,077	29,105,545,064	23,883,134,300