폴라리스AI 분기보고서 (2017.03)
4. 재무제표

재무상태표
제 27 기 1분기말 2017.03.31 현재
제 26 기말 2016.12.31 현재
제 25 기말 2015.12.31 현재
(단위 : 원)

제 27 기 1분기말	제 26 기말	제 25 기말

자산

Ⅰ.유동자산	76,301,752,382	79,599,311,122	76,574,918,426

(1)현금및현금성자산	11,004,029,832	18,774,542,509	11,155,000,219

(2)당기손익인식금융자산	0	0	1,506,853,336

(3)매출채권 및 기타유동채권	10,676,382,898	7,466,550,960	7,746,877,721

(4)기타유동금융자산	14,016,066,479	10,069,067,706	21,773,797,461

(5)기타유동자산	94,350,663	479,606,019	314,129,651

(6)재고자산	40,031,131,944	42,382,840,820	34,078,260,038

(7)당기법인세자산	479,790,566	426,703,108	0

Ⅱ.비유동자산	23,973,003,385	23,169,250,774	21,711,853,473

(1)비유동매도가능금융자산	4,130,212,797	4,096,494,273	3,812,243,366

(2)기타비유동금융자산	6,869,990,880	5,345,500,269	5,814,401,230

(3)종속기업 및 관계기업 투자	2,589,185,806	2,589,185,806	589,185,806

(4)유형자산	2,645,880,183	2,756,905,827	3,034,177,604

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

(6)영업권 이외의 무형자산	1,951,184,332	2,394,102,732	2,119,813,404

(7)이연법인세자산	962,867,387	1,163,379,867	1,518,350,063

자산총계	100,274,755,767	102,768,561,896	98,286,771,899

부채

Ⅰ.유동부채	29,501,757,422	33,470,669,033	30,981,424,873

(1)매입채무 및 기타유동채무	10,297,608,441	12,373,909,465	5,501,371,526

(2)단기차입금	16,337,144,324	19,252,894,537	18,698,555,323

(3)기타유동금융부채	1,650,154,540	691,769,172	813,305,761

(4)기타유동비금융부채	637,835,352	1,152,095,859	2,228,833,440

(5)당기법인세부채	579,014,765	0	3,739,358,823

Ⅱ.비유동부채	891,110,396	961,287,621	424,673,400

(1)종업원급여부채	10,363,284	13,795,646	8,664,179

(2)기타비유동금융부채	285,000,000	320,000,000	205,000,000

(3)기타비유동비금융부채	334,828,083	349,491,643	0

(4)기타충당부채	260,919,029	278,000,332	211,009,221

부채총계	30,392,867,818	34,431,956,654	31,406,098,273

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	2,252,810,619	2,226,510,171	2,036,503,383

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

(2)기타포괄손익누계액	447,127,836	420,827,388	230,820,600

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

Ⅲ.이익잉여금(결손금)	37,279,283,340	35,760,301,081	34,494,376,253

(1)이익준비금	798,066,929	692,536,460	516,652,345

(2)미처분이익잉여금(미처리결손금)	36,481,216,411	35,067,764,621	33,977,723,908

자본총계	69,881,887,949	68,336,605,242	66,880,673,626

자본과부채총계	100,274,755,767	102,768,561,896	98,286,771,899

포괄손익계산서
제 27 기 1분기 2017.01.01 부터 2017.03.31 까지
제 26 기 1분기 2016.01.01 부터 2016.03.31 까지
제 26 기 2016.01.01 부터 2016.12.31 까지
제 25 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 27 기 1분기	제 26 기 1분기	제 26 기	제 25 기

3개월	누적	3개월	누적

Ⅰ.매출액	26,601,155,682	26,601,155,682	28,166,991,069	28,166,991,069	96,635,023,992	93,896,430,682

Ⅱ.매출원가	14,871,392,009	14,871,392,009	14,318,815,732	14,318,815,732	55,063,577,567	48,141,823,994

Ⅲ.매출총이익	11,729,763,673	11,729,763,673	13,848,175,337	13,848,175,337	41,571,446,425	45,754,606,688

Ⅳ.판매비와관리비	9,687,525,665	9,687,525,665	10,793,629,623	10,793,629,623	37,264,278,652	38,617,444,537

Ⅴ.영업이익(손실)	2,042,238,008	2,042,238,008	3,054,545,714	3,054,545,714	4,307,167,773	7,137,162,151

Ⅵ.영업외손익	1,261,296,332	1,261,296,332	395,415,582	395,415,582	(331,754,510)	13,919,061,588

(1)금융수익	87,258,146	87,258,146	145,910,693	145,910,693	386,967,308	187,769,604

(2)금융원가	(88,108,497)	(88,108,497)	(67,252,966)	(67,252,966)	(234,096,480)	(167,912,905)

(3)기타수익	1,663,031,284	1,663,031,284	516,437,007	516,437,007	1,031,353,742	14,571,983,369

(4)기타비용	(400,884,601)	(400,884,601)	(199,679,152)	(199,679,152)	(1,515,979,080)	(672,778,480)

Ⅶ.법인세비용차감전순이익(손실)	3,303,534,340	3,303,534,340	3,449,961,296	3,449,961,296	3,975,413,263	21,056,223,739

Ⅷ.법인세비용	729,247,391	729,247,391	(771,653,367)	(771,653,367)	950,647,285	5,069,520,832

Ⅸ.당기순이익(손실)	2,574,286,949	2,574,286,949	2,678,307,929	2,678,307,929	3,024,765,978	15,986,702,907

Ⅹ.기타포괄손익	26,300,448	26,300,448	189,895,241	189,895,241	190,006,788	12,348,169

(1)후속적으로 당기손익으로 재분류 될 수 있는 항목	26,300,448	26,300,448	189,895,241	189,895,241	190,006,788	12,348,169

1.매도가능금융자산평가손익	33,718,524	33,718,524	243,455,437	243,455,437	243,598,447	15,830,985

2.당기손익으로 재분류될 수 있는 항목의 법인세	(7,418,076)	(7,418,076)	(53,560,196)	(53,560,196)	(53,591,659)	(3,482,816)

XI.총포괄손익	2,600,587,397	2,600,587,397	2,868,203,170	2,868,203,170	3,214,772,766	15,999,051,076

XⅡ.주당이익

(1)기본주당이익(손실)	73	73	454	454	86	454

(2)희석주당이익(손실)	73	73	454	454	86	454

자본변동표
제 27 기 1분기 2017.01.01 부터 2017.03.31 까지
제 26 기 1분기 2016.01.01 부터 2016.03.31 까지
제 26 기 2016.01.01 부터 2016.12.31 까지
제 25 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

자본금	기타불입자본	이익잉여금	기타포괄손익누계액	자본 합계

주식발행초과금	신주인수권대가	자기주식	자기주식처분이익	기타불입자본 합계

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	(1,758,841,150)	(1,758,841,150)

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

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

Ⅴ. 매도가능금융자산평가이익	12,348,169	12,348,169

2015.12.31 (Ⅵ.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

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	(1,758,841,150)	(1,758,841,150)

Ⅲ.총포괄이익	3,024,765,978	190,006,788	3,214,772,766

Ⅳ. 당기순이익	3,024,765,978	3,024,765,978

Ⅴ. 매도가능금융자산평가이익	190,006,788	190,006,788

2016.12.31 (Ⅵ.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	35,760,301,081	420,827,388	68,336,605,242

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	(1,758,841,150)	(1,758,841,150)

Ⅲ.총포괄이익	2,678,307,929	189,895,241	2,868,203,170

Ⅳ. 당기순이익	2,678,307,929	2,678,307,929

Ⅴ. 매도가능금융자산평가이익	189,895,241	189,895,241

2016.03.31 (Ⅵ.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	35,413,843,032	420,715,841	67,990,035,646

2017.01.01 (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	35,760,301,081	420,827,388	68,336,605,242

Ⅱ.배당금의 지급	(1,055,304,690)	(1,055,304,690)

Ⅲ.총포괄이익	2,574,286,949	26,300,448	2,600,587,397

Ⅳ. 당기순이익	2,574,286,949	2,574,286,949

Ⅴ. 매도가능금융자산평가이익	26,300,448	26,300,448

2017.03.31 (Ⅵ.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	37,279,283,340	447,127,836	69,881,887,949

현금흐름표
제 27 기 1분기 2017.01.01 부터 2017.03.31 까지
제 26 기 1분기 2016.01.01 부터 2016.03.31 까지
제 26 기 2016.01.01 부터 2016.12.31 까지
제 25 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 27 기 1분기	제 26 기 1분기	제 26 기	제 25 기

Ⅰ.영업활동현금흐름	254,215,451	5,837,880,128	743,568,445	4,313,657,515

(1)당기순이익(손실)	2,574,286,949	2,678,307,929	3,024,765,978	15,986,702,907

(2)당기순이익조정을 위한 가감	(2,277,249,390)	4,856,165,800	1,912,093,837	(9,228,063,626)

1.감가상각비	287,742,325	269,113,704	1,124,399,044	954,259,423

2.대손상각비	2,534,671	(2,321,995)	(29,038,138)	(22,009,884)

3.무형자산상각비	33,118,400	65,577,329	263,587,945	257,435,674

4.장기종업원급여	(1,932,362)	9,980,988	10,131,467	23,581,796

5.주식기준보상	(14,663,560)	5,731,023	349,491,643	0

6.당기손익인식금융자산평가손실	0	4,492,716	0	11,862,339

7.외화환산손실	29,762,641	57,910,836	1,230,797,200	232,894,876

8.재고자산감액	14,931,846	3,757,694	(10,111,397)	(82,235,936)

9.법인세비용	729,247,391	807,930,416	950,647,285	5,069,520,832

10.이자비용	88,108,497	52,307,686	234,096,480	167,912,905

11.외화환산이익	(1,420,350,937)	(493,510,394)	(339,169,567)	(245,796,918)

12.이자수익	(87,258,146)	(146,494,355)	(386,967,308)	(187,769,604)

13.당기손익인식금융자산평가이익	0	(11,571,014)	0	(18,715,675)

14.파생상품자산평가이익	124,944,000	0	(112,380,000)	0

15.유형자산처분손실	15,022,319	0	5,250,469	15,664,965

16.하자보수충당부채환입액	(17,081,303)	0	(2,680,192)	67,033,622

17.반품충당부채전입액	0	9,061,139	72,538,432	116,275,009

18.종속기업투자주식처분이익	0	0	0	(13,327,431,150)

19.무형자산처분이익	9,800,000	0	0	(58,824,642)

20.배당금수익	0	0	0	(422,490,000)

21.매출채권의 감소(증가)	(2,983,104,245)	(673,376,184)	(95,757,222)	792,172,875

22.당기손익인식금융자산의 감소(증가)	1,506,853,336	(201,272,280)

23.기타채권의 감소(증가)	(231,954,954)	(685,565,184)	(16,781,379)	411,304,267

24.기타금융자산의 증가(감소)	110,870,000	0	0	0

25.기타유동자산의 감소(증가)	385,255,356	(796,582,866)	(165,476,368)	(30,407,763)

26.재고자산의 감소(증가)	2,336,777,030	141,125,967	(8,294,469,385)	(6,089,312,797)

27.매입채무의 증가(감소)	(1,861,016,760)	1,122,864,731	5,984,582,259	2,208,004,891

28.기타채무의 증가(감소)	(148,167,818)	622,336,895	867,570,478	(57,718,992)

29.기타유동금융부채의 증가(감소)	835,926,726	1,276,924,261	(150,416,535)	(308,786,868)

30.기타유동부채의증가(감소)	(514,260,507)	3,221,472,407	(1,076,737,581)	1,533,733,129

31.장기종업원급여부채의증가(감소)	(1,500,000)	(5,000,000)	(5,000,000)	(28,250,000)

32.충당부채의증가(감소)	0	0	(2,867,129)	(8,697,720)

(3)이자수취	57,997,427	72,946,530	404,765,843	126,364,333

(4)배당금의 수령	0	0	422,490,000	0

(5)이자지급	(90,593,855)	(49,461,494)	(205,216,534)	(159,695,137)

(6)법인세납부(환급)	(10,225,680)	(1,720,078,637)	(4,815,330,679)	(2,411,650,962)

Ⅱ.투자활동현금흐름	(5,344,837,665)	1,463,412,575	8,837,304,712	(41,016,858)

(1)기타금융자산의 처분	1,517,097,686	7,177,800,000	27,364,342,580	2,416,533,775

(2)유형자산의 처분	200,000	18,010,653	16,477,864	44,090,909

(3)무형자산의 처분	400,000,000	0	0	210,000,000

(4)종속기업투자주식매각	0	0	0	26,670,000,000

(5)매도가능금융자산의 처분	0	0	0	(2,000,000,000)

(6)당기손익인식금융자산의처분	0	3,000,000,000	0	0

(7)매도가능금융자산의 취득	0	(1,986,000,000)	(40,652,460)	0

(8)기타금융자산의 취득	(7,070,196,351)	(6,361,204,296)	(15,096,130,399)	(25,689,553,434)

(9)유형자산의 취득	(191,939,000)	(374,375,600)	(868,855,600)	(1,499,194,908)

(10)무형자산의 취득	0	(10,818,182)	(537,877,273)	(192,893,200)

(11)종속기업에 대한 투자자산의 취득	0	0	(2,000,000,000)	0

Ⅲ.재무활동현금흐름	(2,653,530,813)	(1,316,753,731)	(2,299,913,934)	293,340,873

(1)차입부채의 증가	8,240,289,822	7,525,854,737	26,282,027,720	27,959,199,620

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

(3)차입부채의 상환	(9,803,515,945)	(7,083,767,318)	(26,938,100,504)	(25,942,017,597)

(4)기타금융부채의 감소	(35,000,000)	0	(65,000,000)	(20,000,000)

(5)배당금지급	(1,055,304,690)	(1,758,841,150)	(1,758,841,150)	(1,758,841,150)

Ⅳ.현금및현금성자산의순증가(감소)	(7,744,153,027)	5,984,538,972	7,280,959,223	4,565,981,530

Ⅴ.기초현금및현금성자산	18,774,542,509	11,155,000,219	11,155,000,219	6,571,325,030

Ⅵ.현금 및 현금성자산에 대한 환율변동효과	(26,359,650)	(26,951,521)	338,583,067	17,693,659

Ⅶ.기말현금및현금성자산	11,004,029,832	17,112,587,670	18,774,542,509	11,155,000,219