폴라리스AI 반기보고서 (2016.06)
2. 연결재무제표

연결 재무상태표
제 26 기 반기말 2016.06.30 현재
제 25 기말 2015.12.31 현재
제 24 기말 2014.12.31 현재
(단위 : 원)

제 26 기 반기말	제 25 기말	제 24 기말

자산

Ⅰ.유동자산	70,904,473,157	76,574,918,426	58,689,572,567

(1)현금및현금성자산	9,292,731,071	11,155,000,219	8,664,378,339

(2)당기손익인식금융자산	5,012,221,446	1,506,853,336	1,298,727,720

(3)매출채권 및 기타유동채권	9,328,754,070	7,746,877,721	15,763,798,602

(4)기타유동금융자산	11,222,963,231	21,773,797,461	4,528,379,709

(5)기타유동자산	214,244,530	314,129,651	527,576,892

(6)재고자산	35,833,558,809	34,078,260,038	27,906,711,305

Ⅱ.비유동자산	23,925,687,230	22,200,535,477	27,227,651,773

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

(2)기타비유동금융자산	5,677,573,197	5,814,401,230	4,081,488,837

(3)지분법적용 투자지분	1,048,079,356	1,077,867,810	714,003,012

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

(5)유형자산	3,054,437,455	3,034,177,604	3,336,772,367

(6)영업권 이외의 무형자산	3,656,564,940	2,119,813,404	10,268,008,127

(7)이연법인세자산	1,568,829,628	1,518,350,063	2,207,285,049

자산총계	94,830,160,387	98,775,453,903	85,917,224,340

부채

Ⅰ.유동부채	24,503,603,867	30,981,424,873	28,321,630,059

(1)매입채무 및 기타유동채무	11,902,926,254	5,501,371,526	4,004,976,043

(2)단기차입금	10,220,128,460	18,698,555,323	16,680,580,411

(3)기타유동금융부채	459,989,541	813,305,761	1,125,268,974

(4)기타유동비금융부채	808,851,271	2,228,833,440	4,807,370,981

(5)당기법인세부채	1,111,708,341	3,739,358,823	1,703,433,650

Ⅱ.비유동부채	792,139,010	424,673,400	698,906,453

(1)종업원급여부채	42,116,473	8,664,179	13,332,383

(2)차입부채	116,620,000

(3)기타비유동금융부채	235,000,000	205,000,000	170,000,000

(4)비유동충당부채	248,579,321	211,009,221	36,398,310

(5)기타비유동비금융부채	149,823,216

(6)퇴직급여부채	479,175,760

부채총계	25,295,742,877	31,406,098,273	29,020,536,512

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	69,302,072,196	67,369,355,630	53,844,910,488

Ⅱ.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

Ⅲ.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)

Ⅳ.이익잉여금(결손금)	36,725,747,458	34,983,058,257	21,470,961,284

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

(2)미처분이익잉여금(미처리결손금)	36,033,210,998	34,466,405,912	21,130,193,054

Ⅴ.비지배지분	232,345,314	0	3,051,777,340

자본총계	69,534,417,510	67,369,355,630	56,896,687,828

자본과부채총계	94,830,160,387	98,775,453,903	85,917,224,340

연결 포괄손익계산서
제 26 기 반기 2016.01.01 부터 2016.06.30 까지
제 25 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 25 기 반기	제 25 기	제 24 기

3개월	누적	3개월	누적

Ⅰ.매출액	27,865,832,488	56,032,823,557	22,593,823,475	47,259,661,923	93,896,430,682	91,252,166,525

Ⅱ.매출원가	16,727,819,360	31,046,635,092	11,200,629,126	22,658,860,672	48,141,823,994	48,911,208,506

Ⅲ.매출총이익	11,138,013,128	24,986,188,465	11,393,194,349	24,600,801,251	45,754,606,688	42,340,958,019

Ⅳ.판매비와관리비	9,933,028,016	20,726,657,639	9,928,343,541	20,482,309,066	38,617,444,537	35,752,952,229

Ⅴ.영업이익(손실)	1,204,985,112	4,259,530,826	1,464,850,808	4,118,492,185	7,137,162,151	6,588,005,790

Ⅵ.영업외손익	(89,915,316)	275,711,812	(52,788,579)	366,404,521	533,005,236	(990,344,554)

(1)금융수익	111,698,311	257,609,004	17,196,219	40,048,693	187,769,604	171,845,099

(2)금융비용	(50,268,581)	(117,521,547)	(42,951,255)	(89,461,999)	(167,912,905)	(281,062,528)

(3)기타수익	(79,352,009)	437,084,998	230,958,238	410,016,549	822,062,219	511,484,862

(4)기타비용	(71,993,037)	(271,672,189)	(257,991,781)	(358,063,520)	(672,778,480)	(1,471,482,095)

(5)지분법이익(손실)	(29,788,454)	363,864,798	363,864,798	78,870,108

Ⅶ.법인세비용차감전순이익(손실)	1,115,069,796	4,535,242,638	1,412,062,229	4,484,896,706	7,670,167,387	5,597,661,236

Ⅷ.법인세비용	262,058,920	1,033,712,287	43,703,155	989,623,677	2,089,221,809	1,478,054,354

Ⅸ.당기순이익(손실)	853,010,876	3,501,530,351	1,547,517,949	3,001,022,349	15,122,662,919	5,830,510,632

(1)계속영업이익(손실)	853,010,876	3,501,530,351	1,368,359,074	3,495,273,029	5,580,945,578	4,119,606,882

(2)중단영업이익(손실)	179,158,875	(494,250,680)	9,541,717,341	1,710,903,750

Ⅹ.기타포괄손익	132,124	190,027,365	(2,528,789)	10,727,930	12,348,169	(137,386,010)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	(2,528,789)	(1,586,718)	(168,575,776)

1.보험수리적손익	(3,242,037)	(2,034,254)	(216,122,789)

2.당기손익으로 재분류되지 않는 항목의 법인세	713,248	447,536	47,547,013

(2)후속적으로 당기손익으로 재분류 될 수 있는 항목	132,124	190,027,365	12,314,648	12,348,169	31,189,766

1.매도가능금융자산평가손익	169,391	243,624,828	15,788,010	15,830,985	39,986,880

2.당기손익으로 재분류될 수 있는 항목의 법인세	(37,267)	(53,597,463)	(3,473,362)	(3,482,816)	(8,797,114)

XI.총포괄손익	853,143,000	3,691,557,716	1,544,989,160	3,011,750,279	15,135,011,088	5,693,124,622

XⅡ.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	853,010,876	3,501,530,351	1,493,770,287	3,149,297,553	15,270,938,123	5,317,239,507

(2)비지배지분에 귀속되는 당기순이익(손실)	53,747,662	(148,275,204)	(148,275,204)	513,271,125

XⅢ.당기총포괄손익의 귀속

(1)포괄손익, 지배기업의 소유주에게 귀속되는 지분	853,143,000	3,691,557,716	1,492,000,134	3,160,501,498	15,283,286,292	5,230,426,230

(2)비지배지분	52,989,026	(148,751,219)	(148,275,204)	462,698,392

XIV.주당이익

(1)기본주당이익(손실)	24	100	44	85	434	151

(2)계속영업주당순손익	24	100	39	99	159	117

(3)중단영업주당순손익	0	0	5	(14)	275	34

(4)희석주당이익(손실)	24	100	44	85	434	151

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

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	주식발행초과금	신주인수권대가	자기주식	자기주식처분이익	미처분이익잉여금(미처리결손금)	기타포괄손익누계액	지배기업의 소유주에게 귀속되는 자본 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	16,271,724,820	187,282,665	10,559,859,465	45,016,943,450

Ⅱ.배당금의 지급

Ⅲ.연결범위변동

Ⅳ.총포괄이익	5,199,236,464	31,189,766	462,698,392	5,693,124,622

Ⅴ.당기순이익	5,317,239,507	513,271,125

Ⅵ.매도가능금융자산평가이익	31,189,766	31,189,766

Ⅶ.확정급여재측정요소	(118,003,043)	(50,572,733)	(168,575,776)

Ⅷ.종속기업 취득	2,589,078,948	2,589,078,948

Ⅸ.자기주식의처분	3,043,035,464	554,505,344	3,597,540,808	3,597,540,808

Ⅹ.종속기업의 처분

2014.12.31 (XI.기말자본)	17,998,076,500	12,351,717,490	2,558,870,226	(2,266,591,134)	1,513,403,691	21,470,961,284	218,472,431	14,157,400,273	3,051,777,340	56,896,687,828

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	21,470,961,284	218,472,431	14,157,400,273	3,051,777,340	56,896,687,828

Ⅱ.배당금의 지급	(1,758,841,150)	(181,068,000)	(1,939,909,150)

Ⅲ.연결범위변동

Ⅳ.총포괄이익	15,270,938,123	12,348,169	(148,275,204)	15,135,011,088

Ⅴ.당기순이익	15,270,938,123	(148,275,204)	15,122,662,919

Ⅵ.매도가능금융자산평가이익	12,348,169	12,348,169

Ⅶ.확정급여재측정요소

Ⅷ.종속기업 취득

Ⅸ.자기주식의처분

Ⅹ.종속기업의 처분	(2,722,434,136)	(2,722,434,136)

2015.12.31 (XI.기말자본)	17,998,076,500	12,351,717,490	2,558,870,226	(2,266,591,134)	1,513,403,691	34,983,058,257	230,820,600	14,157,400,273	67,369,355,630

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	21,470,961,284	218,472,431	53,844,910,488	3,051,777,340	56,896,687,828

Ⅱ.배당금의 지급	(1,758,841,150)	(1,758,841,150)	(181,068,000)	(1,939,909,150)

Ⅲ.연결범위변동

Ⅳ.총포괄이익	3,148,186,850	12,314,648	3,160,501,498	(148,751,219)	3,011,750,279

Ⅴ.당기순이익	3,149,297,553	3,149,297,553	(148,275,204)	3,001,022,349

Ⅵ.매도가능금융자산평가이익	12,314,648	12,314,648	12,314,648

Ⅶ.확정급여재측정요소	(1,110,703)	(1,110,703)	(476,015)	(1,586,718)

Ⅷ.종속기업 취득

Ⅸ.자기주식의처분

Ⅹ.종속기업의 처분

2015.06.30 (XI.기말자본)	17,998,076,500	12,351,717,490	2,558,870,226	(2,266,591,134)	1,513,403,691	22,860,306,984	230,787,079	55,246,570,836	2,721,958,121	57,968,528,957

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	34,983,058,257	230,820,600	67,369,355,630	67,369,355,630

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

Ⅲ.연결범위변동	232,345,314	232,345,314

Ⅳ.총포괄이익	3,501,530,351	190,027,365	3,691,557,716	3,691,557,716

Ⅴ.당기순이익	3,501,530,351	3,501,530,351	3,501,530,351

Ⅵ.매도가능금융자산평가이익	190,027,365	190,027,365	190,027,365

Ⅶ.확정급여재측정요소

Ⅷ.종속기업 취득

Ⅸ.자기주식의처분

Ⅹ.종속기업의 처분

2016.06.30 (XI.기말자본)	17,998,076,500	12,351,717,490	2,558,870,226	(2,266,591,134)	1,513,403,691	36,725,747,458	420,847,965	69,302,072,196	232,345,314	69,534,417,510

연결 현금흐름표
제 26 기 반기 2016.01.01 부터 2016.06.30 까지
제 25 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 25 기 반기	제 25 기	제 24 기

Ⅰ.영업활동현금흐름	1,764,452,398	4,963,224,497	2,246,180,536	(3,148,311,827)

(1)당기순이익(손실)	3,501,530,351	3,001,022,349	15,122,662,919	5,830,510,632

(2)당기순이익조정을 위한 가감	1,997,643,029	3,649,560,021	(10,442,104,113)	(7,894,965,377)

1.대손상각비	21,472,931	10,854,775	(24,209,884)	24,020,488

2.감가상각비	546,298,983	462,373,337	1,132,003,814	985,279,775

3.무형자산상각비	131,969,806	127,312,837	307,861,426	316,079,972

4.주식기준보상	149,823,216	301,357,099

5.종업원급여부채전입액	10,142,760	18,183,862	23,581,796	(4,126,458)

6.외화환산이익	(147,361,018)	(13,549,805)	(245,796,918)	(16,491,294)

7.외화환산손실	21,376,808	315,793,392	232,894,876	765,680,878

8.당기손익인식금융자산평가손실	(12,221,446)	11,862,339	210,587,770

9.유형자산처분손실	1,532,789	14,827,298	27,421,765	1,000

10.무형자산처분이익	(58,824,642)	(58,824,642)	7,940,909

11.이자수익	(257,609,004)	(40,048,693)	(223,605,238)	(348,799,785)

12.이자비용	117,521,547	89,461,999	34,516,214	281,383,075

13.재고자산평가손실환입	(9,269,014)	(82,235,936)

14.재고자산평가손실	234,561,569	153,580,465

15.충당부채환입액	(33,072,339)	183,308,631

16.충당부채전입액	72,038,766	8,933,568	(49,133,098)

17.지분법투자손실	29,788,454	(363,864,798)	(363,864,798)	(78,870,108)

18.법인세비용	1,033,712,287	989,623,677	4,953,649,477	1,982,377,536

19.중단영업처분이익	494,250,680	(12,593,777,044)

20.퇴직급여	6,246,365	115,393,167

21.매출채권처분손실	582,313

22.당기손익인식금융자산평가이익	(18,715,675)

23.파생상품처분이익	(2,942,000)

24.배당금수익	(422,490,000)

25.잡손실	4,501,324

26.당기손익인식금융자산의 감소(증가)	(1,493,146,664)	(167,463,899)	(201,272,280)	957,146,332

27.매출채권의 감소(증가)	(567,783,307)	1,020,783,105	459,508,526	(1,079,852,021)

28.기타채권의 감소(증가)	(721,468,162)	(464,108,390)	323,083,619	50,779,882

29.기타유동금융자산과 기타유동비금융자산의 감소(증가)	112,632,840	(49,411,985)	(824,854,667)	(240,958,715)

30.재고자산의 감소(증가)	(1,114,007,410)	1,363,938,598	(6,089,312,797)	(2,541,214,868)

31.매입채무의 증가(감소)	5,279,126,109	(382,464,007)	2,208,004,891	(4,808,189,155)

32.기타채무의 증가(감소)	609,485,653	966,149,632	(21,810,448)	639,666,838

33.기타유동금융부채의 증가(감소)	(356,161,940)	(566,965,669)	(26,017,023)	77,709,837

34.기타유동부채의증가(감소)	(1,420,783,289)	(329,918,673)	(3,654,593,894)

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

36.충당부채의증가(감소)	(1,396,327)	(2,617,747)	(8,697,720)	(10,243,714)

37.기타비유동부채의증가(감소)	887,687,218

38.퇴직금의 지급	(2,725,605,935)

39.퇴직연금운용자산의증가(감소)	797,987,008

(3)이자수취	161,088,155	49,154,550	214,128,405	400,603,953

(4)이자지급	(130,369,340)	(98,278,555)	(159,695,137)	(270,404,534)

(5)법인세납부(환급)	(3,765,439,797)	(1,638,233,868)	(2,488,811,538)	(1,214,056,501)

Ⅱ.투자활동현금흐름	7,255,103,935	(601,906,840)	(66,593,188)	(3,260,157,712)

(1)당기손익인식금융자산의 취득	(2,000,000,000)

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

(3)기타금융자산의 취득	(6,708,265,474)	(889,726,399)	(25,700,145,189)	(905,472,710)

(4)종속기업투자주식의 취득	(981,571,252)	(7,939,610,202)

(5)유형자산의 취득	(580,275,600)	(936,266,818)	(1,618,912,398)	(1,767,739,555)

(6)무형자산의 취득	(17,636,364)	(183,230,000)	(742,853,200)	(60,375,000)

(7)기타금융자산의 처분	17,567,027,221	1,163,225,468	4,916,533,775	6,861,875,664

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

(9)무형자산의 처분	200,000,000	210,000,000	150,909,091

(10)매도가능금융자산의 처분	400,255,000

(11)종속기업투자주식매각	24,803,783,824

Ⅲ.재무활동현금흐름	(10,904,112,737)	(5,721,978,532)	293,340,873	11,077,838,883

(1)단기차입금의 증가	11,804,717,824	10,777,628,585	27,959,199,620	32,860,384,301

(2)기타금융부채의 증가	80,000,000	55,000,000

(3)단기차입금의 상환	(20,979,989,411)	(14,735,765,967)	(25,942,017,597)	(25,502,485,168)

(4)기타금융부채의 감소	(50,000,000)	(5,000,000)	(20,000,000)	(34,000,000)

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

(6)자기주식의 처분	3,753,939,750

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(1,884,556,404)	(1,360,660,875)	2,472,928,221	4,669,369,344

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

Ⅵ.매각예정자산으로의 분류	(2,093,053,309)

Ⅶ.현금및현금성자산에 대한 환율변동효과	22,287,256	13,246,904	17,693,659	11,055,367

Ⅷ.기말현금및현금성자산	9,292,731,071	5,223,911,059	11,155,000,219	8,664,378,339

Ⅸ.중단영업으로 인한 순현금흐름	(227,117,196)