폴라리스AI 반기보고서 (2016.06)
4. 재무제표

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	68,893,693,735	76,574,918,426	45,553,961,949

(1)현금및현금성자산	8,239,302,323	11,155,000,219	6,571,325,030

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

(3)매출채권 및 기타유동채권	9,017,384,617	7,746,877,721	8,506,786,982

(4)기타유동금융자산	11,221,752,076	21,773,797,461	951,689,024

(5)기타유동자산	201,496,811	314,129,651	318,721,888

(6)재고자산	35,201,536,462	34,078,260,038	27,906,711,305

Ⅱ.비유동자산	23,773,047,335	21,711,853,473	30,777,024,753

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

(2)기타비유동금융자산	5,604,205,717	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	3,050,143,568	3,034,177,604	2,548,997,993

(6)영업권 이외의 무형자산	2,005,479,962	2,119,813,404	2,335,531,236

(7)이연법인세자산	1,568,829,628	1,518,350,063	2,068,044,750

자산총계	92,666,741,070	98,286,771,899	76,330,986,702

부채

Ⅰ.유동부채	23,176,352,948	30,981,424,873	23,470,792,309

(1)매입채무 및 기타유동채무	11,375,549,968	5,501,371,526	3,353,535,902

(2)단기차입금	9,436,748,460	18,698,555,323	16,680,580,411

(3)기타유동금융부채	444,296,028	813,305,761	933,975,762

(4)기타유동비금융부채	808,050,151	2,228,833,440	874,999,410

(5)당기법인세부채	1,111,708,341	3,739,358,823	1,627,700,824

Ⅱ.비유동부채	647,209,476	424,673,400	219,730,693

(1)종업원급여부채	13,806,939	8,664,179	13,332,383

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

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

(4)기타비유동비금융부채	149,823,216	0	0

부채총계	23,823,562,424	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)	36,266,853,908	34,494,376,253	20,266,514,496

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

(2)미처분이익잉여금(미처리결손금)	35,574,317,448	33,977,723,908	19,925,746,266

자본총계	68,843,178,646	66,880,673,626	52,640,463,700

자본과부채총계	92,666,741,070	98,286,771,899	76,330,986,702

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)	305,500,266	369,701,421	425,029,723	14,265,037,064	(1,069,214,662)

(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	653,448,238	832,506,549	14,917,958,845	511,484,862

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

Ⅶ.법인세비용차감전순이익(손실)	1,115,069,796	4,565,031,092	1,834,552,229	4,543,521,908	21,402,199,215	5,518,791,128

Ⅷ.법인세비용	262,058,920	1,033,712,287	43,703,155	989,623,677	5,069,520,832	1,478,054,354

Ⅸ.당기순이익(손실)	853,010,876	3,531,318,805	1,790,849,074	3,553,898,231	15,986,702,907	4,040,736,774

Ⅹ.기타포괄손익	132,124	190,027,365	0	12,314,648	12,348,169	31,189,766

(1)후속적으로 당기손익으로 재분류 될 수 있는 항목	132,124	190,027,365	0	12,314,648	12,348,169	31,189,766

1.매도가능금융자산평가손익	169,391	243,624,828	0	15,788,010	15,830,985	39,986,880

2.당기손익으로 재분류될 수 있는 항목의 법인세	(37,267)	(53,597,463)	0	(3,473,362)	(3,482,816)	(8,797,114)

XI.총포괄손익	853,143,000	3,721,346,170	1,790,849,074	3,566,212,879	15,999,051,076	4,071,926,540

XⅡ.주당이익

(1)기본주당이익(손실)	24	100	51	101	454	115

(2)희석주당이익(손실)	24	100	51	101	454	115

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

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

Ⅲ.종속기업취득

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

Ⅴ. 당기순이익	4,040,736,774	4,040,736,774

Ⅵ. 매도가능금융자산평가이익	31,189,766	31,189,766

Ⅶ. 확정급여재측정요소

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

2014.12.31 (Ⅸ.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	(1,758,841,150)	(1,758,841,150)

Ⅲ.종속기업취득

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

Ⅴ. 당기순이익	15,986,702,907	15,986,702,907

Ⅵ. 매도가능금융자산평가이익	12,348,169	12,348,169

Ⅶ. 확정급여재측정요소

Ⅷ.자기주식의 처분

2015.12.31 (Ⅸ.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	(1,758,841,150)	(1,758,841,150)

Ⅲ.종속기업취득

Ⅳ.총포괄이익	3,553,898,231	12,314,648	3,566,212,879

Ⅴ. 당기순이익	3,553,898,231	3,553,898,231

Ⅵ. 매도가능금융자산평가이익	12,314,648	12,314,648

Ⅶ. 확정급여재측정요소

Ⅷ.자기주식의 처분

2015.06.30 (Ⅸ.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	22,061,571,577	230,787,079	54,447,835,429

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.종속기업취득

Ⅳ.총포괄이익	3,531,318,805	190,027,365	3,721,346,170

Ⅴ. 당기순이익	3,531,318,805	3,531,318,805

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

Ⅶ. 확정급여재측정요소

Ⅷ.자기주식의 처분

2016.06.30 (Ⅸ.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	36,266,853,908	420,847,965	68,843,178,646

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	388,350,466

(1)당기순이익(손실)	3,531,318,805	3,553,898,231	15,986,702,907	4,040,736,774

(2)당기순이익조정을 위한 가감	1,967,854,575	3,096,684,139	(11,306,144,101)	(2,532,730,360)

1.감가상각비	546,298,983	462,373,337	1,132,003,814	707,177,361

2.대손상각비	21,472,931	10,854,775	(24,209,884)	19,621,610

3.무형자산상각비	131,969,806	127,312,837	307,861,426	242,320,512

4.주식기준보상	149,823,216	0	0	301,357,099

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

6.외화환산이익	(147,361,018)	(13,549,805)	(245,796,918)	(16,491,291)

7.외화환산손실	21,376,808	315,793,392	232,894,876	765,680,302

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

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

10.당기손익인식금융자산평가이익	(12,221,446)	0	(18,715,675)

11.이자수익	(257,609,004)	(40,048,693)	(223,605,238)	(171,845,099)

12.이자비용	117,521,547	89,461,999	34,516,214	281,062,528

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

14.재고자산평가손실	(9,269,014)	234,561,569	(82,235,936)	153,580,465

15.법인세비용	1,033,712,287	989,623,677	4,953,649,477	1,478,054,354

16.하자보수충당부채환입액	(33,072,339)

17.충당부채전(환)입액	72,038,766	8,933,568	183,308,631	(49,133,098)

18.퇴직급여	0	0	6,246,365

19.당기손익인식금융자산평가손실	0	11,862,339	210,587,770

20.매출채권처분손실	0	0	0	582,313

21.파생상품처분이익	0	0	0	(2,942,000)

22.종속기업투자주식처분이익	0	0	(13,821,681,830)

23.지분법이익	0	0	0	0

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

25.매출채권의 감소(증가)	(567,783,307)	1,020,783,105	459,508,526	(30,077,527)

26.기타채권의 감소(증가)	(721,468,162)	(41,618,390)	323,083,619	54,260,432

27.기타유동자산의 감소(증가)	112,632,840	(49,411,985)	(824,854,667)	(87,229,796)

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

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

30.기타채무의 증가(감소)	609,485,653	543,659,632	(21,810,448)	6,738,817

31.기타유동금융부채의 증가(감소)	(356,161,940)	(566,965,669)	(26,017,023)	637,555,979

32.기타유동부채의증가(감소)	(1,420,783,289)	(329,918,673)	0	(620,964,228)

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

34.기타비유동부채의증가(감소)	0	0	887,687,218

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

36.기타유동금융자산과 기타유동비금융자산의 감소(증가)	0	0	0

37.퇴직금의 지급	0	0	0

(3)이자수취	161,088,155	49,154,550	214,128,405	309,013,600

(4)이자지급	(130,369,340)	(98,278,555)	(159,695,137)	(270,083,987)

(5)법인세납부(환급)	(3,765,439,797)	(1,638,233,868)	(2,488,811,538)	(1,158,585,561)

Ⅱ.투자활동현금흐름	6,201,675,187	(601,906,840)	(66,593,188)	(8,939,873,887)

(1)당기손익인식금융자산의처분	(2,000,000,000)	0	0

(2)매도가능금융자산의 처분	0	0	0	400,255,000

(3)기타금융자산의 처분	17,567,027,221	1,163,225,468	4,916,533,775	6,211,475,664

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

(5)무형자산의 처분	0	200,000,000	210,000,000

(6)종속기업투자주식매각	0	0	24,803,783,824

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

(8)기타금융자산의 취득	(6,708,265,474)	(889,726,399)	(25,700,145,189)	(788,263,510)

(9)유형자산의 취득	(580,275,600)	(936,266,818)	(1,618,912,398)	(1,419,547,191)

(10)무형자산의 취득	(17,636,364)	(183,230,000)	(742,853,200)	(1,225,000)

(11)보증금의 증가	0	0	0

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

Ⅲ.재무활동현금흐름	(10,904,112,737)	(5,721,978,532)	293,340,873	11,127,838,883

(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	0	55,000,000

(3)자기주식의 처분	0	0	0	3,753,939,750

(4)단기차입금의 상환	(20,979,989,411)	(14,735,765,967)	(25,942,017,597)	(25,452,485,168)

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

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

Ⅳ.현금및현금성자산의순증가(감소)	(2,937,985,152)	(1,360,660,875)	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	22,287,256	13,246,904	17,693,659	11,055,940

Ⅶ.기말현금및현금성자산	8,239,302,323	5,223,911,059	11,155,000,219	6,571,325,030