피에스케이홀딩스 반기보고서 (2016.06)
2. 연결재무제표

연결 재무상태표
제 27 기 반기말 2016.06.30 현재
제 26 기말 2015.12.31 현재
제 25 기말 2014.12.31 현재
(단위 : 원)

제 27 기 반기말	제 26 기말	제 25 기말

자산

Ⅰ.유동자산	139,691,400,881	129,079,814,235	123,583,967,339

(1)현금및현금성자산	27,630,194,023	29,105,545,064	23,883,134,300

(2)매출채권 및 기타유동채권	37,756,107,149	15,870,141,575	26,204,217,074

(3)기타유동금융자산	46,591,094,870	55,812,359,218	52,046,107,285

(4)기타유동비금융자산	1,257,295,770	1,885,707,376	2,399,811,766

(5)재고자산	26,321,972,497	26,330,955,145	19,033,379,348

(6)당기법인세자산	134,736,572	75,105,857	17,317,566

Ⅱ.비유동자산	74,795,218,931	77,482,137,195	74,998,808,743

(1)장기매출채권 및 기타비유동채권	2,413,450,681	2,226,492,214	1,605,604,814

(2)관계기업에대한투자자산	846,908,789	965,764,958	1,446,614,643

(3)유형자산	26,864,486,645	29,166,374,656	24,556,242,915

(4)영업권	13,608,623,846	13,693,918,732	12,843,306,715

(5)영업권 이외의 무형자산	18,456,944,079	18,971,412,842	17,938,235,828

(6)기타비유동금융자산	10,896,124,501	11,027,802,921	15,961,908,205

(7)기타비유동비금융자산	86,633,899	59,925,896	1,043,076

(8)이연법인세자산	1,622,046,491	1,370,444,976	645,852,547

자산총계	214,486,619,812	206,561,951,430	198,582,776,082

부채

Ⅰ.유동부채	13,400,424,941	12,799,152,243	15,683,717,811

(1)매입채무 및 기타유동채무	10,479,057,272	11,264,160,922	11,652,444,581

(2)당기법인세부채	2,744,896,960	1,312,421,919	2,587,729,862

(3)기타유동비금융부채	176,470,709	222,569,402	1,443,543,368

Ⅱ.비유동부채	11,284,926,265	10,947,774,653	12,982,823,460

(1)장기매입채무 및 기타비유동채무	142,867,422	133,620,355	241,090,021

(2)퇴직급여채무	1,154,140,238	475,596,668	1,706,675,881

(3)비유동충당부채	4,549,156,980	4,887,150,703	7,311,640,599

(4)이연법인세부채	5,438,761,625	5,451,406,927	3,723,416,959

부채총계	24,685,351,206	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	1,757,568,522	3,129,773,625	88,026,637

Ⅳ.이익잉여금(결손금)	145,621,669,621	137,263,220,446	127,176,582,461

Ⅴ.지배기업의 소유주에게 귀속되는 자본	189,801,268,606	182,815,024,534	169,916,234,811

Ⅵ.비지배지분	0	0	0

자본총계	189,801,268,606	182,815,024,534	169,916,234,811

자본과부채총계	214,486,619,812	206,561,951,430	198,582,776,082

연결 포괄손익계산서
제 27 기 반기 2016.01.01 부터 2016.06.30 까지
제 26 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 26 기 반기	제 26 기	제 25 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	51,523,251,955	75,039,556,581	29,453,104,430	60,005,139,248	138,364,037,587	148,566,798,265

Ⅱ.매출원가	27,891,905,232	40,904,458,703	19,258,654,099	36,239,209,076	80,025,713,361	89,257,147,813

Ⅲ.매출총이익	23,631,346,723	34,135,097,878	10,194,450,331	23,765,930,172	58,338,324,226	59,309,650,452

Ⅳ.판매비와관리비	12,624,150,882	22,422,700,732	9,748,657,868	19,751,153,603	41,653,745,161	41,804,597,069

Ⅴ.영업이익(손실)	11,007,195,841	11,712,397,146	445,792,463	4,014,776,569	16,684,579,065	17,505,053,383

Ⅵ.영업외손익	3,873,134,911	4,106,591,947	797,516,377	1,186,685,067	1,132,986,481	(3,305,160,584)

(1)금융수익	1,123,612,678	2,041,582,370	1,243,646,200	1,959,379,023	3,977,464,363	4,505,194,772

(2)금융원가	(377,411,877)	(1,128,185,681)	(541,159,057)	(859,893,354)	(2,166,279,939)	(2,682,728,985)

(3)지분법손익	(21,400,071)	(118,856,169)	(3,450,425)	(367,709,002)	(480,849,685)	(554,132,136)

(4)기타영업외수익	3,284,652,414	3,626,870,992	579,443,934	1,050,356,656	1,361,534,586	1,102,581,189

(5)기타영업외비용	(136,318,233)	(314,819,565)	(480,964,275)	(595,448,256)	(1,558,882,844)	(5,676,075,424)

Ⅶ.법인세비용차감전순이익(손실)	14,880,330,752	15,818,989,093	1,243,308,840	5,201,461,636	17,817,565,546	14,199,892,799

Ⅷ.법인세비용	3,100,315,493	3,394,219,118	189,193,255	1,019,633,070	4,198,776,003	3,420,816,104

Ⅸ.계속영업이익(손실)	11,780,015,259	12,424,769,975	1,054,115,585	4,181,828,566	13,618,789,543	10,779,076,695

Ⅹ.당기순이익(손실)	11,780,015,259	12,424,769,975	1,054,115,585	4,181,828,566	13,618,789,543	10,779,076,695

XI.기타포괄손익	(421,190,992)	(1,372,205,103)	1,591,950,733	2,416,812,830	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	(421,190,992)	(1,372,205,103)	1,591,950,733	2,416,812,830	3,041,746,988	3,580,072,091

1.매도가능금융자산	(894,897,140)	(1,208,271,091)	904,650,165	1,499,378,815	477,966,499	2,088,807,962

2.해외사업환산손익	473,706,148	(163,934,012)	687,300,568	917,434,015	2,563,780,489	1,491,264,129

XⅡ.총포괄손익	11,358,824,267	11,052,564,872	2,646,066,318	6,598,641,396	17,194,305,773	14,226,625,972

XⅢ.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	11,780,015,259	12,424,769,975	1,054,115,585	4,181,828,566	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	11,358,824,267	11,052,564,872	2,646,066,318	6,598,641,396	17,194,305,773	14,226,625,972

(2)포괄손익, 비지배지분	0	0	0	0	0	0

XV.주당이익

(1)기본주당이익(손실)	579	611	52	206	670	534

(2)희석주당이익(손실)	579	611	52	206	670	532

연결 자본변동표
제 27 기 반기 2016.01.01 부터 2016.06.30 까지
제 26 기 반기 2015.01.01 부터 2015.06.30 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	4,181,828,566	4,181,828,566	0	4,181,828,566

2.매도가능증권평가손익	0	0	1,499,378,815	0	1,499,378,815	0	1,499,378,815

3.해외사업환산손익	0	0	917,434,015	0	917,434,015	0	917,434,015

4.확정급여제도의 재측정요소	0	0	0	0	0	0	0

5.총포괄손익	0	0	2,416,812,830	4,181,828,566	6,598,641,396	0	6,598,641,396

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

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

(7)자본 증가(감소) 합계	0	(244,406,250)	2,416,812,830	115,907,766	2,288,314,346	0	2,288,314,346

2015.06.30 (Ⅲ.기말자본)	10,164,802,000	32,242,417,463	2,504,839,467	127,292,490,227	172,204,549,157	0	172,204,549,157

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	12,424,769,975	12,424,769,975	0	12,424,769,975

2.매도가능증권평가손익	0	0	(1,208,271,091)	0	(1,208,271,091)	0	(1,208,271,091)

3.해외사업환산손익	0	0	(163,934,012)	0	(163,934,012)	0	(163,934,012)

4.확정급여제도의 재측정요소	0	0	0	0	0	0	0

5.총포괄손익	0	0	(1,372,205,103)	12,424,769,975	11,052,564,872	0	11,052,564,872

(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	(1,372,205,103)	8,358,449,175	6,986,244,072	0	6,986,244,072

2016.06.30 (Ⅲ.기말자본)	10,165,802,000	32,256,228,463	1,757,568,522	145,621,669,621	189,801,268,606	0	189,801,268,606

연결 현금흐름표
제 27 기 반기 2016.01.01 부터 2016.06.30 까지
제 26 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 26 기 반기	제 26 기	제 25 기

Ⅰ.영업활동현금흐름	(8,414,629,727)	(119,787,580)	17,378,389,746	14,682,549,560

(1)당기순이익(손실)	12,424,769,975	4,181,828,566	13,618,789,543	10,779,076,695

(2)당기순이익조정을 위한 가감	(20,838,476,471)	(2,630,522,786)	7,249,272,019	9,143,835,992

(3)이자수취	687,607,728	858,695,188	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)	(701,039,329)	(2,542,483,578)	(4,813,836,060)	(6,527,003,467)

Ⅱ.투자활동현금흐름	11,116,945,702	3,321,111,958	(8,365,770,523)	(33,276,221,277)

(1)단기금융상품의 순증감	7,000,000,000	10,900,000,000	10,900,000,000	(20,900,000,000)

(2)유형자산의 취득	(1,647,753,167)	(3,875,721,072)	(7,036,963,526)	(4,377,717,943)

(3)유형자산의 처분	3,956,635,554	2,923,620	24,683,497	(30,831,000)

(4)무형자산의 취득	(97,733,895)	(543,968,800)	(1,153,456,562)	(370,168,017)

(5)당기손익인식금융자산의 처분	12,808,020,259	2,899,524,795	8,648,300,678	11,642,276,435

(6)당기손익인식금융자산의 취득	(9,870,505,000)	(9,389,006,944)	(19,680,006,944)	(7,454,190,000)

(7)매도가능금융자산의 처분	6,799,834,164	7,855,793,423	11,168,116,584	12,001,193,397

(8)매도가능금융자산의 취득	(7,579,261,938)	(4,584,289,503)	(9,880,968,928)	(24,264,989,533)

(9)선물계약, 선도계약, 옵션계약 및 스왑계약에 따른 현금유입	218,213,000	107,025,000	(564,949,500)	(518,790,000)

(10)장기대여금및수취채권의 취득	(50,833,328)	(101,000,000)	(178,750,000)	0

(11)장기대여금및수취채권의 처분	0	30,000,000	73,000,000	0

(12)대여금및수취채권의 취득	(319,166,672)	0	(9,250,000)	(53,910,318)

(13)대여금및수취채권의 처분	41,624,998	25,771,430	51,521,416	74,527,785

(14)보증금의 증가	(419,256,723)	(210,068,538)	(1,192,871,560)	(963,716,000)

(15)보증금의 감소	254,145,034	140,103,316	401,799,091	1,350,696,817

(16)정부보조금의 수취	22,983,416	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	(4,066,320,800)	(4,065,920,800)	(4,051,109,800)	3,770,304,088

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

(2)자기주식의 처분	0	0	0	5,129,995,588

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

(4)임대보증금의 감소	0	0	0	24,000,000

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(1,364,004,825)	(864,596,422)	4,961,509,423	(14,823,367,629)

Ⅴ.현금및현금성자산에 대한 환율변동효과	(111,346,216)	42,224,804	260,901,341	112,510,519

Ⅵ.현금및현금성자산의순증가(감소)	(1,475,351,041)	(822,371,618)	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	27,630,194,023	23,060,762,682	29,105,545,064	23,883,134,300