폴라리스AI 분기보고서 (2017.03)
2. 연결재무제표

연결 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	78,413,380,093	81,586,670,966	76,574,918,426

(1)현금및현금성자산	11,377,668,867	19,186,315,899	11,155,000,219

(2)당기손익인식금융자산	0	0	1,506,853,336

(3)매출채권 및 기타유동채권	11,544,598,539	8,035,265,675	7,746,877,721

(4)기타유동금융자산	14,016,090,995	10,069,067,706	21,773,797,461

(5)기타유동자산	206,033,178	720,454,278	314,129,651

(6)재고자산	40,788,530,318	43,148,491,260	34,078,260,038

(7)당기법인세자산	480,458,196	427,076,148	0

Ⅱ.비유동자산	24,776,209,464	23,499,266,050	22,200,535,477

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

(2)기타비유동금융자산	6,942,505,112	5,419,775,518	5,814,401,230

(3)지분법적용 투자지분	1,513,725,039	1,048,079,356	1,077,867,810

(4)유형자산	2,650,225,003	2,761,813,543	3,034,177,604

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

(6)영업권 이외의 무형자산	3,893,364,987	4,332,875,011	2,119,813,404

(7)이연법인세자산	822,494,526	1,016,546,349	1,518,350,063

자산총계	103,189,589,557	105,085,937,016	98,775,453,903

부채

Ⅰ.유동부채	31,202,660,549	34,966,079,316	30,981,424,873

(1)매입채무 및 기타유동채무	11,215,970,253	13,069,951,722	5,501,371,526

(2)단기차입금	17,087,104,324	20,002,854,537	18,698,555,323

(3)기타유동금융부채	1,682,721,125	733,704,810	813,305,761

(4)기타유동비금융부채	637,850,082	1,159,568,247	2,228,833,440

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

Ⅱ.비유동부채	973,691,618	1,070,358,843	424,673,400

(1)순확정급여부채	40,931,222	42,431,222	0

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

(3)장기차입부채	41,650,000	66,640,000	0

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

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

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

부채총계	32,176,352,167	36,036,438,159	31,406,098,273

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	70,661,985,351	68,682,516,865	67,369,355,630

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	2,252,810,619	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)

Ⅳ.이익잉여금(결손금)	38,059,380,742	36,106,212,704	34,983,058,257

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

(2)미처분이익잉여금(미처리결손금)	37,261,313,813	35,413,676,244	34,466,405,912

Ⅴ.비지배지분	351,252,039	366,981,992	0

자본총계	71,013,237,390	69,049,498,857	67,369,355,630

자본과부채총계	103,189,589,557	105,085,937,016	98,775,453,903

연결 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	27,821,238,694	27,821,238,694	28,166,991,069	28,166,991,069	100,299,627,518	93,896,430,682

Ⅱ.매출원가	15,737,600,499	15,737,600,499	14,318,815,732	14,318,815,732	57,460,282,911	48,141,823,994

Ⅲ.매출총이익	12,083,638,195	12,083,638,195	13,848,175,337	13,848,175,337	42,839,344,607	45,754,606,688

Ⅳ.판매비와관리비	10,090,312,550	10,090,312,550	10,793,629,623	10,793,629,623	38,726,702,287	38,617,444,537

Ⅴ.영업이익(손실)	1,993,325,645	1,993,325,645	3,054,545,714	3,054,545,714	4,112,642,320	7,137,162,151

Ⅵ.영업외손익	1,722,203,864	1,722,203,864	365,627,128	365,627,128	(375,436,202)	533,005,236

(1)금융수익	89,174,752	89,174,752	145,910,693	145,910,693	388,438,645	187,769,604

(2)금융원가	(95,881,129)	(95,881,129)	(67,252,966)	(67,252,966)	(252,606,929)	(167,912,905)

(3)기타수익	1,664,563,923	1,664,563,923	516,437,007	516,437,007	1,036,086,694	822,062,219

(4)기타비용	(401,299,365)	(401,299,365)	(199,679,152)	(199,679,152)	(1,517,566,158)	(672,778,480)

(5)지분법이익(손실)	465,645,683	465,645,683	(29,788,454)	(29,788,454)	(29,788,454)	363,864,798

Ⅶ.법인세비용차감전순이익(손실)	3,715,529,509	3,715,529,509	3,420,172,842	3,420,172,842	3,737,206,118	7,670,167,387

Ⅷ.법인세비용	722,786,734	722,786,734	771,653,367	771,653,367	911,701,486	2,089,221,809

Ⅸ.당기순이익(손실)	2,992,742,775	2,992,742,775	2,648,519,475	2,648,519,475	2,825,504,632	15,122,662,919

(1)계속영업이익(손실)	2,992,742,775	2,992,742,775	2,648,519,475	2,648,519,475	2,825,504,632	5,580,945,578

(2)중단영업이익(손실)	0	0	0	0	0	9,541,717,341

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

(1)후속적으로 당기손익으로 재분류되지 않는 항목	0	0	0	0	0	0

1.보험수리적손익	0	0	0	0	0	0

2.당기손익으로 재분류되지 않는 항목의 법인세	0	0	0	0	0	0

(2)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	3,019,043,223	3,019,043,223	2,838,414,716	2,838,414,716	3,015,511,420	15,135,011,088

XⅡ.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	3,008,472,728	3,008,472,728	2,648,519,475	2,648,519,475	2,881,995,597	15,270,938,123

(2)비지배지분에 귀속되는 당기순이익(손실)	(15,729,953)	(15,729,953)	0	0	(56,490,965)	(148,275,204)

XⅢ.당기총포괄손익의 귀속

(1)포괄손익, 지배기업의 소유주에게 귀속되는 지분	3,034,773,176	3,034,773,176	2,838,414,716	2,838,414,716	3,072,002,385	15,283,286,292

(2)비지배지분	(15,729,953)	(15,729,953)	0	0	(56,490,965)	(148,275,204)

XIV.주당이익

(1)계속영업과 중단영업

1.기본주당순이익	86	86	75	75	82	434

2.희석주당순이익	86	86	75	75	82	434

(2)계속영업

1.기본주당순이익	86	86	75	75	82	159

2.희석주당순이익	86	86	75	75	82	159

연결 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

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	주식발행초과금	신주인수권대가	자기주식	자기주식처분이익	미처분이익잉여금(미처리결손금)	기타포괄손익누계액	지배기업의 소유주에게 귀속되는 자본 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	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.총포괄이익	15,270,938,123	12,348,169	15,283,286,292	(148,275,204)	15,135,011,088

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

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

Ⅵ.연결범위변동	(2,722,434,136)	(2,722,434,136)

2015.12.31 (Ⅶ.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	67,369,355,630	0	67,369,355,630

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	0	67,369,355,630

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

Ⅲ.총포괄이익	2,881,995,597	190,006,788	3,072,002,385	(56,490,965)	3,015,511,420

Ⅳ.당기순이익	2,881,995,597	2,881,995,597	(56,490,965)	2,825,504,632

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

Ⅵ.연결범위변동	423,472,957	423,472,957

2016.12.31 (Ⅶ.기말자본)	17,998,076,500	12,351,717,490	2,558,870,226	(2,266,591,134)	1,513,403,691	36,106,212,704	420,827,388	68,682,516,865	366,981,992	69,049,498,857

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	0	67,369,355,630

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

Ⅲ.총포괄이익	2,648,519,475	189,895,241	2,838,414,716	2,838,414,716

Ⅳ.당기순이익	2,648,519,475	2,648,519,475	2,648,519,475

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

Ⅵ.연결범위변동	0

2016.03.31 (Ⅶ.기말자본)	17,998,076,500	12,351,717,490	2,558,870,226	(2,266,591,134)	1,513,403,691	35,872,736,582	420,715,841	68,448,929,196	0	68,448,929,196

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	36,106,212,704	420,827,388	68,682,516,865	366,981,992	69,049,498,857

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

Ⅲ.총포괄이익	3,008,472,728	26,300,448	3,034,773,176	(15,729,953)	3,019,043,223

Ⅳ.당기순이익	3,008,472,728	3,008,472,728	(15,729,953)	2,992,742,775

Ⅴ.매도가능금융자산평가이익	26,300,448	26,300,448	26,300,448

Ⅵ.연결범위변동	0

2017.03.31 (Ⅶ.기말자본)	17,998,076,500	12,351,717,490	2,558,870,226	(2,266,591,134)	1,513,403,691	38,059,380,742	447,127,836	70,661,985,351	351,252,039	71,013,237,390

연결 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	248,820,079	5,837,880,128	138,886,971	2,246,180,536

(1)당기순이익(손실)	3,016,070,572	2,648,519,475	2,825,504,632	15,122,662,919

(2)당기순이익조정을 위한 가감	(2,718,277,769)	4,885,954,254	1,515,966,726	(10,442,104,113)

1.감가상각비	288,305,221	269,113,704	1,125,519,211	1,132,003,814

2.대손상각비	2,534,671	(2,321,995)	(29,038,138)	(24,209,884)

3.퇴직급여	0	0	17,195,877	6,246,365

4.무형자산상각비	64,210,024	65,577,329	322,321,194	307,861,426

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

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

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

8.외화환산손실	29,762,641	57,910,836	1,232,329,757	232,894,876

9.재고자산평가손실환입	14,931,846	3,757,694	(8,977,365)	(82,235,936)

10.법인세비용	729,247,391	807,930,416	911,701,486	4,953,649,477

11.이자비용	95,881,129	52,307,686	252,606,929	34,516,214

12.외화환산이익	(1,420,350,937)	(493,510,394)	(338,373,554)	(245,796,918)

13.이자수익	(89,174,752)	(146,494,355)	(388,438,645)	(223,605,238)

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

15.파생상품평가손실(이익)	124,944,000	0	(112,380,000)	0

16.유형자산처분손실	15,022,319	0	5,250,469	27,421,765

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

18.하자보수충당부채전입액(환입액)	(17,081,303)	0	(2,680,192)	67,033,622

19.중단영업처분이익	0	0	0	(12,593,777,044)

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

21.지분법투자손실	(495,434,137)	29,788,454	29,788,454	(363,864,798)

22.배당금수익	0	0	0	(422,490,000)

23.매출채권의 감소(증가)	(3,294,095,689)	(673,376,184)	(359,012,522)	459,508,526

24.당기손익인식금융자산의 감소(증가)	0	0	1,506,853,336	(201,272,280)

25.기타채권의 감소(증가)	(220,464,436)	(685,565,184)	(16,781,382)	323,083,619

26.기타유동금융자산과 기타유동비금융자산의 감소(증가)	625,266,584	(796,582,866)	(400,484,888)	(824,854,667)

27.재고자산의 감소(증가)	2,345,029,096	141,125,967	(8,429,231,510)	(6,089,312,797)

28.매입채무의 증가(감소)	(1,641,671,605)	1,122,864,731	6,101,420,030	2,208,004,891

29.기타채무의 증가(감소)	(145,193,418)	622,336,895	919,398,678	(21,810,448)

30.기타유동금융부채의 증가(감소)	801,567,673	1,276,924,261	(124,174,410)	(26,017,023)

31.기타비유동부채의증가(감소)	(521,718,165)	3,221,472,407	(1,120,066,313)	887,687,218

32.퇴직연금운용자산의증가(감소)	(1,500,000)	0	(3,074,189)	0

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

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

(3)이자수취	59,914,033	72,946,530	407,448,335	214,128,405

(4)배당금의 수령	0	0	422,490,000	0

(5)이자지급	(98,366,487)	(49,461,494)	(223,726,983)	(159,695,137)

(6)법인세납부(환급)	(10,520,270)	(1,720,078,637)	(4,808,795,739)	(2,488,811,538)

Ⅱ.투자활동현금흐름	(5,377,576,648)	1,463,412,575	9,889,488,146	(66,593,188)

(1)기타금융자산의 처분	1,518,858,703	7,177,800,000	27,364,342,580	4,916,533,775

(2)유형자산의 처분	200,000	18,010,653	16,477,864	65,000,000

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

(4)종속기업처분 순현금유입	0	0	0	24,803,783,824

(5)당기손익인식금융자산의처분	0	3,000,000,000	0	0

(6)매도가능금융자산의 취득	(1,986,000,000)	(40,652,460)	(2,000,000,000)

(7)기타금융자산의 취득	(7,070,196,351)	(6,361,204,296)	(15,097,038,168)	(25,700,145,189)

(8)유형자산의 취득	(191,939,000)	(374,375,600)	(869,193,145)	(1,618,912,398)

(9)무형자산의 취득	(34,500,000)	(10,818,182)	(537,877,273)	(742,853,200)

(10)종속기업투자주식의 취득	0	0	(946,571,252)	0

Ⅲ.재무활동현금흐름	(2,653,530,813)	(1,316,753,731)	(2,333,313,934)	293,340,873

(1)차입부채의 증가	8,240,289,822	7,525,854,737	26,282,076,820	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)	(26,971,549,604)	(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.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(7,782,287,382)	5,984,538,972	7,695,061,183	2,472,928,221

Ⅴ.기초현금및현금성자산	19,186,315,899	11,155,000,219	11,155,000,219	8,664,378,339

Ⅵ.현금및현금성자산에 대한 환율변동효과	(26,359,650)	(26,951,521)	336,254,497	17,693,659

Ⅶ.기말현금및현금성자산	11,377,668,867	17,112,587,670	19,186,315,899	11,155,000,219