폴라리스AI 분기보고서 (2016.09)
4. 재무제표

재무상태표
제 26 기 3분기말 2016.09.30 현재
제 25 기말 2015.12.31 현재
제 24 기말 2014.12.31 현재
(단위 : 원)

제 26 기 3분기말	제 25 기말	제 24 기말

자산

Ⅰ.유동자산	71,758,444,832	76,574,918,426	45,553,961,949

(1)현금및현금성자산	11,193,138,106	11,155,000,219	6,571,325,030

(2)당기손익인식금융자산	0	1,506,853,336	1,298,727,720

(3)매출채권 및 기타유동채권	9,475,531,745	7,746,877,721	8,506,786,982

(4)기타유동금융자산	10,948,825,506	21,773,797,461	951,689,024

(5)기타유동자산	171,417,995	314,129,651	318,721,888

(6)재고자산	39,969,531,480	34,078,260,038	27,906,711,305

Ⅱ.비유동자산	24,107,323,424	21,711,853,473	30,777,024,753

(1)비유동매도가능금융자산	4,096,520,654	3,812,243,366	1,796,412,381

(2)기타비유동금융자산	5,510,930,040	5,814,401,230	3,272,601,737

(3)지분법적용 투자지분	2,624,185,806	589,185,806	13,931,754,656

(4)투자부동산	4,823,682,000	4,823,682,000	4,823,682,000

(5)유형자산	3,003,204,305	3,034,177,604	2,548,997,993

(6)영업권 이외의 무형자산	2,451,261,269	2,119,813,404	2,335,531,236

(7)이연법인세자산	1,597,539,350	1,518,350,063	2,068,044,750

자산총계	95,865,768,256	98,286,771,899	76,330,986,702

부채

Ⅰ.유동부채	25,430,966,623	30,981,424,873	23,470,792,309

(1)매입채무 및 기타유동채무	13,278,976,813	5,501,371,526	3,353,535,902

(2)단기차입금	10,501,041,369	18,698,555,323	16,680,580,411

(3)기타유동금융부채	469,973,128	813,305,761	933,975,762

(4)기타유동비금융부채	329,819,827	2,228,833,440	874,999,410

(5)당기법인세부채	851,155,486	3,739,358,823	1,627,700,824

Ⅱ.비유동부채	882,074,897	424,673,400	219,730,693

(1)종업원급여부채	12,716,469	8,664,179	13,332,383

(2)기타비유동금융부채	335,000,000	205,000,000	170,000,000

(3)비유동충당부채	264,328,668	211,009,221	36,398,310

(4)기타비유동비금융부채	270,029,760	0	0

부채총계	26,313,041,520	31,406,098,273	23,690,523,002

자본

Ⅰ.납입자본	30,349,793,990	30,349,793,990	30,349,793,990

(1)자본금	17,998,076,500	17,998,076,500	17,998,076,500

1.보통주자본금	17,998,076,500	17,998,076,500	17,998,076,500

(2)주식발행초과금	12,351,717,490	12,351,717,490	12,351,717,490

Ⅱ.기타자본구성요소	2,226,530,748	2,036,503,383	2,024,155,214

(1)기타자본잉여금	4,194,928,743	4,194,928,743	4,194,928,743

(2)기타포괄손익누계액	420,847,965	230,820,600	218,472,431

(3)자기주식	(2,389,245,960)	(2,389,245,960)	(2,389,245,960)

Ⅲ.이익잉여금(결손금)	36,976,401,998	34,494,376,253	20,266,514,496

(1)이익준비금	692,536,460	516,652,345	340,768,230

(2)미처분이익잉여금(미처리결손금)	36,283,865,538	33,977,723,908	19,925,746,266

자본총계	69,552,726,736	66,880,673,626	52,640,463,700

자본과부채총계	95,865,768,256	98,286,771,899	76,330,986,702

포괄손익계산서
제 26 기 3분기 2016.01.01 부터 2016.09.30 까지
제 25 기 3분기 2015.01.01 부터 2015.09.30 까지
제 25 기 2015.01.01 부터 2015.12.31 까지
제 24 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 26 기 3분기	제 25 기 3분기	제 25 기	제 24 기

3개월	누적	3개월	누적

Ⅰ.매출액	21,602,230,631	77,635,054,188	27,245,515,808	74,505,177,731	93,896,430,682	91,252,166,525

Ⅱ.매출원가	12,505,079,779	43,551,714,871	16,225,001,057	38,883,861,729	48,141,823,994	48,911,208,506

Ⅲ.매출총이익	9,097,150,852	34,083,339,317	11,020,514,751	35,621,316,002	45,754,606,688	42,340,958,019

Ⅳ.판매비와관리비	8,846,690,261	29,573,347,900	8,873,266,843	29,355,575,909	38,617,444,537	35,752,952,229

Ⅴ.영업이익(손실)	250,460,591	4,509,991,417	2,147,247,908	6,265,740,093	7,137,162,151	6,588,005,790

Ⅵ.영업외손익	697,487,634	1,002,987,900	11,308,470,211	11,733,499,934	14,265,037,064	(1,069,214,662)

(1)기타수익	781,752,585	1,218,837,583	12,587,424,328	13,419,930,877	14,917,958,845	511,484,862

(2)기타비용	(84,419,681)	(356,091,870)	(1,020,474,694)	(1,378,538,214)	(672,778,480)	(1,471,482,095)

(3)금융수익	45,821,615	303,430,619	33,613,993	73,662,686	187,769,604	171,845,099

(4)금융비용	(45,666,885)	(163,188,432)	(42,093,416)	(131,555,415)	(167,912,905)	(281,062,528)

(5)지분법손실	0	0	(250,000,000)	(250,000,000)	0	0

Ⅶ.법인세비용차감전순이익(손실)	947,948,225	5,512,979,317	13,455,718,119	17,999,240,027	21,402,199,215	5,518,791,128

Ⅷ.법인세비용	238,400,135	1,272,112,422	3,190,407,918	4,180,031,595	5,069,520,832	1,478,054,354

Ⅸ.당기순이익(손실)	709,548,090	4,240,866,895	10,265,310,201	13,819,208,432	15,986,702,907	4,040,736,774

Ⅹ.기타포괄손익	0	190,027,365	0	12,314,648	12,348,169	31,189,766

(1)후속적으로 당기손익으로 재분류 될 수 있는 항목	0	190,027,365	0	12,314,648	12,348,169	31,189,766

1.매도가능금융자산평가손익	0	243,624,828	0	15,788,010	15,830,985	39,986,880

2.당기손익으로 재분류될 수 있는 항목의 법인세	0	(53,597,463)	0	(3,473,362)	(3,482,816)	(8,797,114)

XI.총포괄손익	709,548,090	4,430,894,260	10,265,310,201	13,831,523,080	15,999,051,076	4,071,926,540

XⅡ.주당이익

(1)기본주당이익(손실)	20	121	292	393	454	115

(2)희석주당이익(손실)	20	121	292	393	454	115

자본변동표
제 26 기 3분기 2016.01.01 부터 2016.09.30 까지
제 25 기 3분기 2015.01.01 부터 2015.09.30 까지
제 25 기 2015.01.01 부터 2015.12.31 까지
제 24 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	기타불입자본	이익잉여금	기타포괄손익누계액	자본 합계

주식발행초과금	신주인수권대가	자기주식	자기주식처분이익	기타불입자본 합계

2014.01.01 (Ⅰ.기초자본)	17,998,076,500	12,351,717,490	2,558,870,226	(5,309,626,598)	958,898,347	10,559,859,465	16,225,777,722	187,282,665	44,970,996,352

Ⅱ.배당금의 지급	0	0	0	0	0	0	0	0	0

Ⅲ.총포괄이익	0	0	0	0	0	0	4,040,736,774	31,189,766	4,071,926,540

Ⅳ. 당기순이익	0	0	0	0	0	0	4,040,736,774	0	4,040,736,774

Ⅴ. 매도가능금융자산평가이익	0	0	0	0	0	0	0	31,189,766	31,189,766

Ⅵ. 종속기업투자주식처분이익	0	0	0	0	0	0	0	0	0

Ⅶ.자기주식의 처분	0	0	0	3,043,035,464	554,505,344	3,597,540,808	0	0	3,597,540,808

2014.12.31 (Ⅷ.기말자본)	17,998,076,500	12,351,717,490	2,558,870,226	(2,266,591,134)	1,513,403,691	14,157,400,273	20,266,514,496	218,472,431	52,640,463,700

2015.01.01 (Ⅰ.기초자본)	17,998,076,500	12,351,717,490	2,558,870,226	(2,266,591,134)	1,513,403,691	14,157,400,273	20,266,514,496	218,472,431	52,640,463,700

Ⅱ.배당금의 지급	0	0	0	0	0	0	(1,758,841,150)	0	(1,758,841,150)

Ⅲ.총포괄이익	0	0	0	0	0	0	15,986,702,907	12,348,169	15,999,051,076

Ⅳ. 당기순이익	0	0	0	0	0	0	15,986,702,907	0	15,986,702,907

Ⅴ. 매도가능금융자산평가이익	0	0	0	0	0	0	0	12,348,169	12,348,169

Ⅵ. 종속기업투자주식처분이익	0	0	0	0	0	0	0	0	0

Ⅶ.자기주식의 처분	0	0	0	0	0	0	0	0	0

2015.12.31 (Ⅷ.기말자본)	17,998,076,500	12,351,717,490	2,558,870,226	(2,266,591,134)	1,513,403,691	14,157,400,273	34,494,376,253	230,820,600	66,880,673,626

2015.01.01 (Ⅰ.기초자본)	17,998,076,500	12,351,717,490	2,558,870,226	(2,266,591,134)	1,513,403,691	14,157,400,273	20,266,514,496	218,472,431	52,640,463,700

Ⅱ.배당금의 지급	0	0	0	0	0	0	(1,758,841,150)	0	(1,758,841,150)

Ⅲ.총포괄이익	0	0	0	0	0	0	14,898,838,014	12,314,648	14,911,152,662

Ⅳ. 당기순이익	0	0	0	0	0	0	13,819,208,432	0	13,819,208,432

Ⅴ. 매도가능금융자산평가이익	0	0	0	0	0	0	0	12,314,648	12,314,648

Ⅵ. 종속기업투자주식처분이익	0	0	0	0	0	0	1,079,629,582	0	1,079,629,582

Ⅶ.자기주식의 처분	0	0	0	0	0	0	0	0	0

2015.09.30 (Ⅷ.기말자본)	17,998,076,500	12,351,717,490	2,558,870,226	(2,266,591,134)	1,513,403,691	14,157,400,273	33,406,511,360	230,787,079	65,792,775,212

2016.01.01 (Ⅰ.기초자본)	17,998,076,500	12,351,717,490	2,558,870,226	(2,266,591,134)	1,513,403,691	14,157,400,273	34,494,376,253	230,820,600	66,880,673,626

Ⅱ.배당금의 지급	0	0	0	0	0	0	(1,758,841,150)	0	(1,758,841,150)

Ⅲ.총포괄이익	0	0	0	0	0	0	4,240,866,895	190,027,365	4,430,894,260

Ⅳ. 당기순이익	0	0	0	0	0	0	4,240,866,895	0	4,240,866,895

Ⅴ. 매도가능금융자산평가이익	0	0	0	0	0	0	0	190,027,365	190,027,365

Ⅵ. 종속기업투자주식처분이익	0	0	0	0	0	0	0	0	0

Ⅶ.자기주식의 처분	0	0	0	0	0	0	0	0	0

2016.09.30 (Ⅷ.기말자본)	17,998,076,500	12,351,717,490	2,558,870,226	2,266,591,134	1,513,403,691	18,690,582,541	36,976,401,998	420,847,965	69,552,726,736

현금흐름표
제 26 기 3분기 2016.01.01 부터 2016.09.30 까지
제 25 기 3분기 2015.01.01 부터 2015.09.30 까지
제 25 기 2015.01.01 부터 2015.12.31 까지
제 24 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 26 기 3분기	제 25 기 3분기	제 25 기	제 24 기

Ⅰ.영업활동현금흐름	1,627,880,138	16,073,092,468	2,246,180,536	388,350,466

(1)당기순이익(손실)	4,240,866,895	13,819,208,432	15,986,702,907	4,040,736,774

(2)당기순이익조정을 위한 가감	1,558,585,199	4,664,873,836	(11,306,144,101)	(2,532,730,360)

1.감가상각비	833,830,566	701,191,694	1,132,003,814	707,177,361

2.대손상각비	(27,786,914)	(38,855,039)	(24,209,884)	19,621,610

3.무형자산상각비	197,338,499	192,365,924	307,861,426	242,320,512

4.주식기준보상	270,029,760	0	0	301,357,099

5.장기종업원급여	9,052,290	25,135,244	23,581,796	(4,126,458)

6.외화환산이익	(723,175,967)	(56,491,925)	(245,796,918)	(16,491,291)

7.외화환산손실	100,202,327	775,412,675	232,894,876	765,680,302

8.유형자산처분손실	5,250,469	14,827,298	27,421,765	1,000

9.무형자산처분이익	0	(58,824,642)	(58,824,642)	0

10.당기손익인식금융자산평가손실	0	34,276,888	11,862,339	210,587,770

11.당기손익인식금융자산평가이익	0	0	(18,715,675)	0

12.이자수익	(303,430,619)	(73,662,686)	(223,605,238)	(171,845,099)

13.이자비용	163,188,432	29,278,994	34,516,214	281,062,528

14.배당금수익	0	(422,490,000)	(422,490,000)	0

15.재고자산평가손실	(21,365,567)	184,855,852	(82,235,936)	153,580,465

16.법인세비용	1,272,112,422	4,180,031,595	4,953,649,477	1,478,054,354

17.하자보수충당부채환입액	(35,178,219)	0	0	0

18.충당부채전(환)입액	91,305,145	78,698,443	183,308,631	(49,133,098)

19.퇴직급여	0	0	6,246,365	0

20.매출채권처분손실	0	0	0	582,313

21.파생상품처분이익	0	0	0	(2,942,000)

22.종속기업투자주식처분이익	0	0	(13,821,681,830)	0

23.당기손익인식금융자산의 감소(증가)	1,506,853,336	(484,800)	(201,272,280)	957,146,332

24.매출채권의 감소(증가)	(1,983,665,751)	(5,828,670,987)	459,508,526	(30,077,527)

25.기타채권의 감소(증가)	282,400,131	(90,999,869)	323,083,619	54,260,432

26.기타유동자산의 감소(증가)	142,711,656	43,326,766	(824,854,667)	(87,229,796)

27.재고자산의 감소(증가)	(5,869,905,875)	(6,732,210,474)	(6,089,312,797)	(2,541,214,868)

28.매입채무의 증가(감소)	7,306,280,577	12,009,146,299	2,208,004,891	(4,808,189,155)

29.기타채무의 증가(감소)	579,844,433	209,989,772	(21,810,448)	6,738,817

30.기타유동금융부채의 증가(감소)	(330,484,840)	(196,833,821)	(26,017,023)	637,555,979

31.기타유동부채의증가(감소)	(1,899,013,613)	(278,929,910)	0	(620,964,228)

32.장기종업원급여부채의증가(감소)	(5,000,000)	(28,250,000)	(28,250,000)	(6,000,000)

33.기타비유동부채의증가(감소)	0	0	887,687,218	0

34.충당부채의증가(감소)	(2,807,479)	(6,959,455)	(8,697,720)	(10,243,714)

(3)이자수취	297,566,778	94,705,214	214,128,405	309,013,600

(4)이자지급	(176,036,225)	(128,574,867)	(159,695,137)	(270,083,987)

(5)법인세납부(환급)	(4,293,102,509)	(2,377,120,147)	(2,488,811,538)	(1,158,585,561)

Ⅱ.투자활동현금흐름	7,721,760,426	10,098,924,352	(66,593,188)	(8,939,873,887)

(1)매도가능금융자산의 처분	0	0	0	400,255,000

(2)종속기업투자주식매각	0	14,422,198,432	24,803,783,824	0

(3)기타금융자산의 처분	23,376,298,555	1,783,225,468	4,916,533,775	6,211,475,664

(4)유형자산의 처분	16,477,864	44,090,909	65,000,000	0

(5)무형자산의 처분	0	210,000,000	210,000,000	0

(6)당기손익인식금융자산의처분	0	1,298,727,720	0	0

(7)매도가능금융자산의 취득	(40,652,460)	(2,000,000,000)	(2,000,000,000)	0

(8)기타금융자산의 취득	(12,241,991,569)	(4,232,169,159)	(25,700,145,189)	(788,263,510)

(9)유형자산의 취득	(824,585,600)	(1,235,255,818)	(1,618,912,398)	(1,419,547,191)

(10)무형자산의 취득	(528,786,364)	(191,893,200)	(742,853,200)	(1,225,000)

(11)종속기업에 대한 투자자산의 취득	(2,035,000,000)	0	0	(13,342,568,850)

(12)보증금의 증가	0	0	0	0

Ⅲ.재무활동현금흐름	(9,237,638,706)	(6,445,619,233)	293,340,873	11,127,838,883

(1)단기차입금의 증가	18,341,286,115	16,198,194,161	27,959,199,620	32,860,384,301

(2)기타금융부채의 증가	180,000,000	52,000,000	55,000,000	0

(3)단기차입금의 상환	(25,950,083,671)	(20,919,972,244)	(25,942,017,597)	(25,452,485,168)

(4)기타금융부채의 감소	(50,000,000)	(17,000,000)	(20,000,000)	(34,000,000)

(5)배당금지급	(1,758,841,150)	(1,758,841,150)	(1,758,841,150)	0

(6)자기주식의 처분	0	0	0	3,753,939,750

Ⅳ.현금및현금성자산의순증가(감소)	112,001,858	19,726,397,587	2,472,928,221	2,576,315,462

Ⅴ.기초현금및현금성자산	11,155,000,219	6,571,325,030	8,664,378,339	3,983,953,628

Ⅵ.현금 및 현금성자산에 대한 환율변동효과	(73,863,971)	29,170,352	17,693,659	11,055,940

Ⅶ.기말현금및현금성자산	11,193,138,106	26,326,892,969	11,155,000,219	6,571,325,030