폴라리스AI 분기보고서 (2016.03)
4. 재무제표

재무상태표
제 26 기 1분기말 2016.03.31 현재
제 25 기말 2015.12.31 현재
제 24 기말 2014.12.31 현재
(단위 : 원)

제 26 기 1분기말	제 25 기말	제 24 기말

자산

Ⅰ.유동자산	82,882,267,416	76,574,918,426	58,689,572,567

(1)현금및현금성자산	17,112,587,670	11,155,000,219	8,664,378,339

(2)당기손익인식금융자산	3,514,515,296	1,506,853,336	1,298,727,720

(3)매출채권 및 기타유동채권	9,101,356,423	7,746,877,721	15,763,798,602

(4)기타유동금융자산	18,109,719,133	21,773,797,461	4,528,379,709

(5)기타유동자산	1,110,712,517	314,129,651	527,576,892

(6)재고자산	33,933,376,377	34,078,260,038	27,906,711,305

Ⅱ.비유동자산	22,346,999,974	22,200,535,477	27,227,651,773

(1)비유동매도가능금융자산	6,041,698,803	3,812,243,366	1,796,412,381

(2)기타비유동금융자산	3,734,848,017	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	3,121,428,847	3,034,177,604	3,336,772,367

(6)영업권 이외의 무형자산	2,065,054,257	2,119,813,404	10,268,008,127

(7)이연법인세자산	1,512,208,694	1,518,350,063	2,207,285,049

자산총계	105,229,267,390	98,775,453,903	85,917,224,340

부채

Ⅰ.유동부채	36,335,891,644	30,981,424,873	28,321,630,059

(1)매입채무 및 기타유동채무	7,229,475,768	5,501,371,526	4,004,976,043

(2)단기차입금	18,688,404,386	18,698,555,323	16,680,580,411

(3)기타유동금융부채	2,093,076,214	813,305,761	1,125,268,974

(4)기타유동비금융부채	5,450,305,847	2,228,833,440	4,807,370,981

(5)당기법인세부채	2,874,629,429	3,739,358,823	1,703,433,650

Ⅱ.비유동부채	444,446,550	424,673,400	698,906,453

(1)종업원급여부채	13,645,167	8,664,179	13,332,383

(2)순확정급여부채	0	0	479,175,760

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

(4)비유동충당부채	220,070,360	211,009,221	36,398,310

(5)기타비유동비금융부채	5,731,023	0	0

부채총계	36,780,338,194	31,406,098,273	29,020,536,512

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	2,226,398,624	2,036,503,383	2,024,155,214

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

(2)기타포괄손익누계액	420,715,841	230,820,600	218,472,431

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

Ⅲ.이익잉여금(결손금)	35,872,736,582	34,983,058,257	21,470,961,284

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

(2)미처분이익잉여금(미처리결손금)	35,180,200,122	34,466,405,912	21,130,193,054

Ⅳ.비지배지분	0	0	3,051,777,340

자본총계	68,448,929,196	67,369,355,630	56,896,687,828

자본과부채총계	105,229,267,390	98,775,453,903	85,917,224,340

포괄손익계산서
제 26 기 1분기 2016.01.01 부터 2016.03.31 까지
제 25 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 25 기 1분기	제 25 기	제 24 기

3개월	누적	3개월	누적

Ⅰ.매출액	28,166,991,069	28,166,991,069	24,665,838,448	24,665,838,448	93,896,430,682	91,252,166,525

Ⅱ.매출원가	14,318,815,732	14,318,815,732	11,458,231,546	11,458,231,546	48,141,823,994	48,911,208,506

Ⅲ.매출총이익	13,848,175,337	13,848,175,337	13,207,606,902	13,207,606,902	45,754,606,688	42,340,958,019

Ⅳ.판매비와관리비	10,793,629,623	10,793,629,623	10,522,607,855	10,522,607,855	38,617,444,537	35,752,952,229

Ⅴ.영업이익(손실)	3,054,545,714	3,054,545,714	2,684,999,047	2,684,999,047	7,137,162,151	6,588,005,790

Ⅵ.영업외손익	365,627,128	365,627,128	387,835,430	387,835,430	533,005,236	(990,344,554)

(1)금융수익	145,910,693	145,910,693	22,852,474	22,852,474	187,769,604	171,845,099

(2)금융비용	(67,252,966)	(67,252,966)	(46,510,744)	(46,510,744)	(167,912,905)	(281,062,528)

(3)기타수익	516,437,007	516,437,007	179,058,311	179,058,311	822,062,219	511,484,862

(4)기타비용	(199,679,152)	(199,679,152)	(131,429,409)	(131,429,409)	(672,778,480)	(1,471,482,095)

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

Ⅶ.법인세비용차감전순이익(손실)	3,420,172,842	3,420,172,842	3,072,834,477	3,072,834,477	7,670,167,387	5,597,661,236

Ⅷ.법인세비용	771,653,367	771,653,367	945,920,522	945,920,522	2,089,221,809	1,478,054,354

Ⅸ.당기순이익(손실)	2,648,519,475	2,648,519,475	1,453,504,400	1,453,504,400	15,122,662,919	5,830,510,632

(1)계속영업이익	2,648,519,475	2,648,519,475	2,126,913,955	2,126,913,955	5,580,945,578	4,119,606,882

(2)중단영업이익	0	0	(673,409,555)	(673,409,555)	9,541,717,341	1,710,903,750

Ⅹ.기타포괄손익	189,895,241	189,895,241	13,256,719	13,256,719	12,348,169	(137,386,010)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	0	0	942,071	942,071	0	(168,575,776)

1.보험수리적손익	0	0	1,207,783	1,207,783	0	(216,122,789)

2.당기손익으로 재분류되지 않는 항목의 법인세	0	0	(265,712)	(265,712)	0	47,547,013

(2)후속적으로 당기손익으로 재분류 될 수 있는 항목	189,895,241	189,895,241	12,314,648	12,314,648	12,348,169	31,189,766

1.매도가능금융자산평가손익	243,455,437	243,455,437	15,788,010	15,788,010	15,830,985	39,986,880

2.당기손익으로 재분류될 수 있는 항목의 법인세	(53,560,196)	(53,560,196)	(3,473,362)	(3,473,362)	(3,482,816)	(8,797,114)

XI.총포괄손익	2,838,414,716	2,838,414,716	1,466,761,119	1,466,761,119	15,135,011,088	5,693,124,622

XⅡ.당기순이익의 귀속

(1)지배기업의 소유주	2,648,519,475	2,648,519,475	1,655,527,267	1,655,527,267	15,270,938,123	5,317,239,507

(2)비지배지분	0	0	(202,022,867)	(202,022,867)	(148,275,204)	513,271,125

XⅢ.당기총포괄이익의 귀속

(1)지배기업의 소유주	2,838,414,716	2,838,414,716	1,668,501,364	1,668,501,364	15,283,286,292	5,230,426,230

(2)비지배지분	(201,740,245)	(201,740,245)	(148,275,204)	462,698,392

XIV.주당이익

(1)기본주당순이익(손실)	75	75	47	47	434	151

(2)계속영업주당순이익(손실)	75	75	60	60	159	117

(3)중단영업주당순이익(손실)	0	0	(13)	(13)	275	34

(4)희석주당순이익(손실)	75	75	47	47	434	151

자본변동표
제 26 기 1분기 2016.01.01 부터 2016.03.31 까지
제 25 기 1분기 2015.01.01 부터 2015.03.31 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	비지배지분	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	16,271,724,820	187,282,665	0	45,016,943,450

Ⅱ.배당금의 지급

Ⅲ.종속기업취득	2,589,078,948	2,589,078,948

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	5,830,510,632

Ⅵ. 매도가능금융자산평가이익	31,189,766	31,189,766

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

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

Ⅸ.종속기업지분의 처분

2014.12.31 (Ⅹ.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	21,470,961,284	218,472,431	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	14,157,400,273	21,470,961,284	218,472,431	3,051,777,340	56,896,687,828

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

Ⅲ.종속기업취득

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.자기주식의 처분

Ⅸ.종속기업지분의 처분	(2,722,434,136)	(2,722,434,136)

2015.12.31 (Ⅹ.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	34,983,058,257	230,820,600	0	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	14,157,400,273	21,470,961,284	218,472,431	3,051,777,340	56,896,687,828

Ⅱ.배당금의 지급	(2,362,399,150)	(2,362,399,150)

Ⅲ.종속기업취득

Ⅳ.총포괄이익	1,656,186,717	12,314,648	(201,740,246)	1,466,761,119

Ⅴ. 당기순이익	1,655,527,267	(202,022,867)	1,453,504,400

Ⅵ. 매도가능금융자산평가이익	12,314,648	12,314,648

Ⅶ. 확정급여재측정요소	659,450	282,621	942,071

Ⅷ.자기주식의 처분

Ⅸ.종속기업지분의 처분

2015.03.31 (Ⅹ.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	20,764,748,851	230,787,079	2,850,037,094	56,001,049,797

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	34,983,058,257	230,820,600	0	67,369,355,630

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

Ⅲ.종속기업취득

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

Ⅴ. 당기순이익	2,648,519,475	2,648,519,475

Ⅵ. 매도가능금융자산평가이익	189,895,241	189,895,241

Ⅶ. 확정급여재측정요소

Ⅷ.자기주식의 처분

Ⅸ.종속기업지분의 처분

2016.03.31 (Ⅹ.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	35,872,736,582	420,715,841	0	68,448,929,196

현금흐름표
제 26 기 1분기 2016.01.01 부터 2016.03.31 까지
제 25 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 25 기 1분기	제 25 기	제 24 기

Ⅰ.영업활동현금흐름	5,837,880,128	3,177,222,025	2,246,180,536	(3,148,311,827)

(1)당기순이익(손실)	2,648,519,475	1,453,504,400	15,122,662,919	5,830,510,632

(2)당기순이익조정을 위한 가감	4,885,954,254	2,394,980,272	(10,442,104,113)	(7,894,965,377)

1.감가상각비	269,113,704	318,288,312	1,132,003,814	985,279,775

2.대손상각비	(2,321,995)	4,134,250	(24,209,884)	24,020,488

3.급여	0	16,312,065	0	0

4.퇴직급여	0	190,052,373	6,246,365	115,393,167

5.무형자산상각비	65,577,329	88,621,963	307,861,426	316,079,972

6.장기종업원급여	9,980,988	19,175,167	23,581,796	(4,126,458)

7.주식기준보상	5,731,023	0	0	301,357,099

8.당기손익인식금융자산평가손실	4,492,716	0	11,862,339	210,587,770

9.외화환산손실	57,910,836	78,185,543	232,894,876	765,680,878

10.매출채권처분손실	0	0	0	582,313

11.재고자산평가손실	3,757,694	42,549,575	(82,235,936)	153,580,465

12.법인세비용	807,930,416	976,462,165	4,953,649,477	1,982,377,536

13.이자비용	52,307,686	46,510,744	34,516,214	281,383,075

14.외화환산이익	(493,510,394)	472,564	(245,796,918)	(16,491,294)

15.이자수익	(146,494,355)	1,371,111	(223,605,238)	(348,799,785)

16.당기손익인식금융자산평가이익	(11,571,014)	(91,331,382)	(18,715,675)	0

17.파생상품처분이익	0	0	0	(2,942,000)

18.유형자산처분손실	0	1,113,000	27,421,765	1,000

19.충당부채전(환)입액	9,061,139	0	183,308,631	(49,133,098)

20.중단영업처분이익	0	0	(12,593,777,044)	0

21.무형자산처분이익	0	0	(58,824,642)	7,940,909

22.지분법이익	29,788,454	(363,864,798)	(363,864,798)	(78,870,108)

23.배당금수익	0	0	(422,490,000)	0

24.잡손실	0	(1,149,575)	0	4,501,324

25.매출채권의 감소(증가)	(673,376,184)	(97,467,906)	459,508,526	(1,079,852,021)

26.당기손익인식금융자산의 감소(증가)	0	0	(201,272,280)	957,146,332

27.기타채권의 감소(증가)	(685,565,184)	413,110,403	323,083,619	50,779,882

28.기타유동금융자산과 기타유동비금융자산의 감소(증가)	0	(45,704,948)	0	(240,958,715)

29.기타유동자산의 감소(증가)	(796,582,866)	(358,119,669)	(824,854,667)	0

30.재고자산의 감소(증가)	141,125,967	2,076,276,008	(6,089,312,797)	(2,541,214,868)

31.매입채무의 증가(감소)	1,122,864,731	(1,533,680,209)	2,208,004,891	(4,808,189,155)

32.기타채무의 증가(감소)	622,336,895	(342,114,323)	(21,810,448)	639,666,838

33.기타유동금융부채의 증가(감소)	1,276,924,261	1,114,039,925	(26,017,023)	77,709,837

34.기타유동부채의증가(감소)	3,221,472,407	0	0	(3,654,593,894)

35.기타비유동부채의증가(감소)	0	(130,023,204)	887,687,218	0

36.퇴직금의 지급	0	0	0	(2,725,605,935)

37.퇴직연금운용자산의 증가(감소)	0	0	0	797,987,008

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

39.충당부채의증가(감소)	0	11,118	(8,697,720)	(10,243,714)

(3)이자수취	72,946,530	117,749,712	214,128,405	400,603,953

(4)이자지급	(49,461,494)	(39,413,119)	(159,695,137)	(270,404,534)

(5)법인세납부(환급)	(1,720,078,637)	(749,599,240)	(2,488,811,538)	(1,214,056,501)

Ⅱ.투자활동현금흐름	1,463,412,575	1,505,307,131	(66,593,188)	(3,260,157,712)

(1)당기손익인식금융자산의처분	3,000,000,000	0	0	0

(2)매도가능금융자산의 처분	0	0	0	400,255,000

(3)기타금융자산의 처분	7,177,800,000	3,085,672,000	4,916,533,775	6,861,875,664

(4)유형자산의 처분	18,010,653	0	65,000,000	0

(5)무형자산의 처분	0	0	210,000,000	150,909,091

(6)종속기업투자주식매각	0	0	24,803,783,824	0

(7)매도가능금융자산의 취득	(1,986,000,000)	0	(2,000,000,000)	0

(8)기타금융자산의 취득	(6,361,204,296)	(564,432,925)	(25,700,145,189)	(905,472,710)

(9)유형자산의 취득	(374,375,600)	(915,581,944)	(1,618,912,398)	(1,767,739,555)

(10)무형자산의 취득	(10,818,182)	(100,000,000)	(742,853,200)	(60,375,000)

(11)보증금의 증가	0	(350,000)	0	0

(12)종속기업에 대한 투자자산의 취득	0	0	0	(7,939,610,202)

Ⅲ.재무활동현금흐름	(1,316,753,731)	(3,121,011,577)	293,340,873	11,077,838,883

(1)단기차입금의 증가	7,525,854,737	5,279,490,720	27,959,199,620	32,860,384,301

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

(3)자기주식의 처분	0	0	0	3,753,939,750

(4)자기주식처분이익	0	0	0	0

(5)단기차입금의 상환	(7,083,767,318)	(6,643,661,147)	(25,942,017,597)	(25,502,485,168)

(6)기타금융부채의 감소	0	0	(20,000,000)	(34,000,000)

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

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	5,984,538,972	1,561,517,579	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.현금 및 현금성자산에 대한 환율변동효과	(26,951,521)	(78,658,107)	17,693,659	11,055,367

Ⅶ.기말현금및현금성자산	17,112,587,670	10,147,237,811	11,155,000,219	8,664,378,339