폴라리스AI 분기보고서 (2016.09)
2. 연결재무제표

연결 재무상태표
제 26 기 3분기말 2016.09.30 현재
제 25 기말 2015.12.31 현재
제 24 기말 2014.12.31 현재
(단위 : 원)

제 26 기 3분기말	제 25 기말	제 24 기말

자산

Ⅰ.유동자산	74,833,690,075	76,574,918,426	58,689,572,567

(1)현금및현금성자산	11,928,842,846	11,155,000,219	8,664,378,339

(2)당기손익인식금융자산	0	1,506,853,336	1,298,727,720

(3)매출채권 및 기타유동채권	11,061,880,983	7,746,877,721	15,763,798,602

(4)기타유동금융자산	10,948,825,506	21,773,797,461	4,528,379,709

(5)기타유동자산	184,257,234	314,129,651	527,576,892

(6)재고자산	40,709,883,506	34,078,260,038	27,906,711,305

Ⅱ.비유동자산	24,260,147,126	22,200,535,477	27,227,651,773

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

(2)기타비유동금융자산	5,584,297,520	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	3,007,681,999	3,034,177,604	3,336,772,367

(6)영업권 이외의 무형자산	4,102,346,247	2,119,813,404	10,268,008,127

(7)이연법인세자산	1,597,539,350	1,518,350,063	2,207,285,049

자산총계	99,093,837,201	98,775,453,903	85,917,224,340

부채

Ⅰ.유동부채	27,850,133,637	30,981,424,873	28,321,630,059

(1)매입채무 및 기타유동채무	14,847,019,750	5,501,371,526	4,004,976,043

(2)단기차입금	11,226,011,369	18,698,555,323	16,680,580,411

(3)기타유동금융부채	532,282,044	813,305,761	1,125,268,974

(4)기타유동비금융부채	393,664,988	2,228,833,440	4,807,370,981

(5)당기법인세부채	851,155,486	3,739,358,823	1,703,433,650

Ⅱ.비유동부채	1,025,504,431	424,673,400	698,906,453

(1)종업원급여부채	12,716,469	8,664,179	13,332,383

(2)퇴직급여부채	26,809,534	0	479,175,760

(3)차입부채	116,620,000	0	0

(4)기타비유동금융부채	335,000,000	205,000,000	170,000,000

(5)비유동충당부채	264,328,668	211,009,221	36,398,310

(6)기타비유동비금융부채	270,029,760	0	0

부채총계	28,875,638,068	31,406,098,273	29,020,536,512

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	69,994,441,783	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)	37,418,117,045	34,983,058,257	21,470,961,284

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

(2)미처분이익잉여금(미처리결손금)	36,725,580,585	34,466,405,912	21,130,193,054

Ⅴ.비지배지분	223,757,350	0	3,051,777,340

자본총계	70,218,199,133	67,369,355,630	56,896,687,828

자본과부채총계	99,093,837,201	98,775,453,903	85,917,224,340

연결 포괄손익계산서
제 26 기 3분기 2016.01.01 부터 2016.09.30 까지
제 25 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 25 기 3분기	제 25 기	제 24 기

3개월	누적	3개월	누적

Ⅰ.매출액	24,378,108,800	80,410,932,357	27,245,515,808	74,505,177,731	93,896,430,682	91,252,166,525

Ⅱ.매출원가	14,325,556,950	45,372,192,042	16,225,001,057	38,883,861,729	48,141,823,994	48,911,208,506

Ⅲ.매출총이익	10,052,551,850	35,038,740,315	11,020,514,751	35,621,316,002	45,754,606,688	42,340,958,019

Ⅳ.판매비와관리비	9,812,562,402	30,539,220,041	8,873,266,843	29,355,575,909	38,617,444,537	35,752,952,229

Ⅴ.영업이익(손실)	239,989,448	4,499,520,274	2,147,247,908	6,265,740,093	7,137,162,151	6,588,005,790

Ⅵ.영업외손익	682,192,310	957,904,122	11,308,470,211	12,097,364,732	533,005,236	(990,344,554)

(1)기타수익	781,241,447	1,218,326,445	12,587,424,328	13,419,930,877	822,062,219	511,484,862

(2)기타비용	(90,085,214)	(361,757,403)	(1,020,474,694)	(1,378,538,214)	(672,778,480)	(1,471,482,095)

(3)금융수익	46,862,425	304,471,429	33,613,993	73,662,686	187,769,604	171,845,099

(4)금융비용	(55,826,348)	(173,347,895)	(42,093,416)	(131,555,415)	(167,912,905)	(281,062,528)

(5)지분법이익(손실)	0	(29,788,454)	(250,000,000)	113,864,798	363,864,798	78,870,108

Ⅶ.법인세비용차감전순이익(손실)	922,181,758	5,457,424,396	13,455,718,119	18,363,104,825	7,670,167,387	5,597,661,236

Ⅷ.법인세비용	238,400,135	1,272,112,422	3,190,407,918	4,180,031,595	2,089,221,809	1,478,054,354

Ⅸ.당기순이익(손실)	683,781,623	4,185,311,974	10,265,310,201	13,688,822,550	15,122,662,919	5,830,510,632

(1)계속영업이익(손실)	683,781,623	4,185,311,974	10,265,310,201	14,183,073,230	5,580,945,578	4,119,606,882

(2)중단영업이익(손실)	0	0	0	(494,250,680)	9,541,717,341	1,710,903,750

Ⅹ.기타포괄손익	0	190,027,365	0	12,314,648	12,348,169	(137,386,010)

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

1.보험수리적손익	0	0	0	0	0	(216,122,789)

2.당기손익으로 재분류되지 않는 항목의 법인세	0	0	0	0	0	47,547,013

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

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

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

XI.총포괄손익	683,781,623	4,375,339,339	10,265,310,201	13,701,137,198	15,135,011,088	5,693,124,622

XⅡ.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	692,369,586	4,193,899,937	10,265,310,201	13,837,097,754	15,270,938,123	5,317,239,507

(2)비지배지분에 귀속되는 당기순이익(손실)	(8,587,963)	(8,587,963)	0	(148,275,204)	(148,275,204)	513,271,125

XⅢ.당기총포괄손익의 귀속

(1)포괄손익, 지배기업의 소유주에게 귀속되는 지분	692,369,586	4,383,927,302	10,265,310,201	13,849,412,402	15,283,286,292	5,230,426,230

(2)비지배지분	(8,587,963)	(8,587,963)	0	(148,275,204)	(148,275,204)	462,698,392

XIV.주당이익

(1)기본주당이익(손실)	19	119	292	389	434	151

(2)계속영업주당순손익	19	119	292	403	159	117

(3)중단영업주당순손익	0	0	0	(14)	275	34

(4)희석주당이익(손실)	19	119	292	389	434	151

연결 자본변동표
제 26 기 3분기 2016.01.01 부터 2016.09.30 까지
제 25 기 3분기 2015.01.01 부터 2015.09.30 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	0	45,016,943,450

Ⅱ.배당금의 지급	0	0	0	0	0	0	0	0	0	0

Ⅲ.연결범위변동	0	0	0	0	0	0	0	0	0	0

Ⅳ.총포괄이익	0	0	0	0	0	5,199,236,464	31,189,766	0	462,698,392	5,693,124,622

Ⅴ.당기순이익	0	0	0	0	0	5,317,239,507	0	0	513,271,125	0

Ⅵ.매도가능금융자산평가이익	0	0	0	0	0	0	31,189,766	0	0	31,189,766

Ⅶ.확정급여재측정요소	0	0	0	0	0	(118,003,043)	0	0	(50,572,733)	(168,575,776)

Ⅷ.종속기업 취득	0	0	0	0	0	0	0	0	2,589,078,948	2,589,078,948

Ⅸ.자기주식의처분	0	0	0	3,043,035,464	554,505,344	0	0	3,597,540,808	0	3,597,540,808

Ⅹ.종속기업의 처분	0	0	0	0	0	0	0	0	0	0

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	0	0	0	0	0	(1,758,841,150)	0	0	(181,068,000)	(1,939,909,150)

Ⅲ.연결범위변동	0	0	0	0	0	0	0	0	0	0

Ⅳ.총포괄이익	0	0	0	0	0	15,270,938,123	12,348,169	0	(148,275,204)	15,135,011,088

Ⅴ.당기순이익	0	0	0	0	0	15,270,938,123	0	0	(148,275,204)	15,122,662,919

Ⅵ.매도가능금융자산평가이익	0	0	0	0	0	0	12,348,169	0	0	12,348,169

Ⅶ.확정급여재측정요소	0	0	0	0	0	0	0	0	0	0

Ⅷ.종속기업 취득	0	0	0	0	0	0	0	0	0	0

Ⅸ.자기주식의처분	0	0	0	0	0	0	0	0	0	0

Ⅹ.종속기업의 처분	0	0	0	0	0	0	0	0	(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	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	21,470,961,284	218,472,431	53,844,910,488	3,051,777,340	56,896,687,828

Ⅱ.배당금의 지급	0	0	0	0	0	(1,758,841,150)	0	(1,758,841,150)	0	(1,758,841,150)

Ⅲ.연결범위변동	0	0	0	0	0	0	0	0	0	0

Ⅳ.총포괄이익	0	0	0	0	0	14,183,073,230	12,314,648	14,195,387,878	(3,051,777,340)	11,143,610,538

Ⅴ.당기순이익	0	0	0	0	0	14,183,073,230	0	14,183,073,230	0	14,183,073,230

Ⅵ.매도가능금융자산평가이익	0	0	0	0	0	0	12,314,648	12,314,648	0	12,314,648

Ⅶ.확정급여재측정요소	0	0	0	0	0	0	0	0	0	0

Ⅷ.종속기업 취득	0	0	0	0	0	0	0	0	(3,051,777,340)	(3,051,777,340)

Ⅸ.자기주식의처분	0	0	0	0	0	0	0	0	0	0

Ⅹ.종속기업의 처분	0	0	0	0	0	0	0	0	0	0

2015.09.30 (XI.기말자본)	17,998,076,500	12,351,717,490	2,558,870,226	(2,266,591,134)	1,513,403,691	33,895,193,364	230,787,079	66,281,457,216	0	66,281,457,216

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

Ⅲ.연결범위변동	0	0	0	0	0	0	0	0	223,757,350	223,757,350

Ⅳ.총포괄이익	0	0	0	0	0	4,193,899,937	190,027,365	4,383,927,302	0	4,383,927,302

Ⅴ.당기순이익	0	0	0	0	0	4,193,899,937	0	4,193,899,937	0	4,193,899,937

Ⅵ.매도가능금융자산평가이익	0	0	0	0	0	0	190,027,365	190,027,365	0	190,027,365

Ⅶ.확정급여재측정요소	0	0	0	0	0	0	0	0	0	0

Ⅷ.종속기업 취득	0	0	0	0	0	0	0	0	0	0

Ⅸ.자기주식의처분	0	0	0	0	0	0	0	0	0	0

Ⅹ.종속기업의 처분	0	0	0	0	0	0	0	0	0	0

2016.09.30 (XI.기말자본)	17,998,076,500	12,351,717,490	2,558,870,226	(2,266,591,134)	1,513,403,691	37,418,117,044	420,847,965	69,994,441,782	223,757,350	70,218,199,133

연결 현금흐름표
제 26 기 3분기 2016.01.01 부터 2016.09.30 까지
제 25 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 25 기 3분기	제 25 기	제 24 기

Ⅰ.영업활동현금흐름	1,324,433,255	16,073,092,468	2,246,180,536	(3,148,311,827)

(1)당기순이익(손실)	4,185,311,974	13,266,332,550	15,122,662,919	5,830,510,632

(2)당기순이익조정을 위한 가감	1,319,032,002	5,217,749,718	(10,442,104,113)	(7,894,965,377)

1.감가상각비	834,387,837	701,191,694	1,132,003,814	985,279,775

2.대손상각비	(27,786,914)	(38,855,039)	(24,209,884)	24,020,488

3.무형자산상각비	197,338,499	192,365,924	307,861,426	316,079,972

4.주식기준보상	270,029,760	0	0	301,357,099

5.종업원급여부채전입액	9,052,290	25,135,244	23,581,796	(4,126,458)

6.외화환산이익	(722,379,954)	(56,491,925)	(245,796,918)	(16,491,294)

7.외화환산손실	105,731,907	775,412,675	232,894,876	765,680,878

8.유형자산처분손실	5,250,469	14,827,298	27,421,765	1,000

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

10.당기손익인식금융자산평가손실	0	34,276,888	11,862,339	210,587,770

11.이자수익	(304,471,429)	(73,662,686)	(223,605,238)	(348,799,785)

12.이자비용	173,347,895	29,278,994	34,516,214	281,383,075

13.재고자산평가손실환입	(21,365,567)	0	(82,235,936)	0

14.법인세비용	1,272,112,422	4,180,031,595	4,953,649,477	1,982,377,536

15.충당부채환입액	(35,178,219)	0	183,308,631	0

16.충당부채전입액	91,305,145	78,698,443	0	(49,133,098)

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

18.중단영업처분이익	0	494,250,680	(12,593,777,044)	0

19.잡손실	84,508	0	0	4,501,324

20.재고자산평가손실	0	184,855,852	0	153,580,465

21.퇴직급여	0	0	6,246,365	115,393,167

22.매출채권처분손실	0	0	0	582,313

23.당기손익인식금융자산평가이익	0	0	(18,715,675)	0

24.파생상품처분이익	0	0	0	(2,942,000)

25.배당금수익	0	0	(422,490,000)	0

26.당기손익인식금융자산의 감소(증가)	1,506,853,336	(484,800)	(201,272,280)	957,146,332

27.매출채권의 감소(증가)	(3,262,989,912)	(5,828,670,987)	459,508,526	(1,079,852,021)

28.기타채권의 감소(증가)	295,053,676	(513,489,869)	323,083,619	50,779,882

29.기타금융자산의감소(증가)	4,617,932	43,326,766	0	0

30.기타유동금융자산과 기타유동비금융자산의 감소(증가)	142,711,656	0	(824,854,667)	(240,958,715)

31.재고자산의 감소(증가)	(5,978,235,554)	(6,732,210,474)	(6,089,312,797)	(2,541,214,868)

32.매입채무의 증가(감소)	8,345,983,628	12,009,146,299	2,208,004,891	(4,808,189,155)

33.기타채무의 증가(감소)	567,808,033	632,479,772	(21,810,448)	639,666,838

34.기타유동금융부채의 증가(감소)	(284,740,845)	(196,833,821)	(26,017,023)	77,709,837

35.기타유동부채의증가(감소)	(1,885,969,572)	(278,929,910)	0	(3,654,593,894)

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

37.퇴직연금운용자산의증가(감소)	(1,500,000)	0	0	797,987,008

38.충당부채의증가(감소)	(2,807,479)	(6,959,455)	(8,697,720)	(10,243,714)

39.기타비유동부채의증가(감소)	0	0	887,687,218	0

40.퇴직금의 지급	0	0	0	(2,725,605,935)

(3)이자수취	298,607,588	94,705,214	214,128,405	400,603,953

(4)이자지급	(185,324,280)	(128,574,867)	(159,695,137)	(270,404,534)

(5)법인세납부(환급)	(4,293,194,029)	(2,377,120,147)	(2,488,811,538)	(1,214,056,501)

Ⅱ.투자활동현금흐름	8,774,851,629	10,098,924,352	(66,593,188)	(3,260,157,712)

(1)당기손익인식금융자산의처분	0	1,298,727,720	0	0

(2)매도가능금융자산의 처분	0	0	0	400,255,000

(3)종속기업투자주식매각	0	14,422,198,432	24,803,783,824	0

(4)기타금융자산의 처분	23,379,298,555	1,783,225,468	4,916,533,775	6,861,875,664

(5)유형자산의 처분	16,477,864	44,090,909	65,000,000	0

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

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

(8)기타금융자산의 취득	(12,244,991,569)	(4,232,169,159)	(25,700,145,189)	(905,472,710)

(9)유형자산의 취득	(824,923,145)	(1,235,255,818)	(1,618,912,398)	(1,767,739,555)

(10)무형자산의 취득	(528,786,364)	(191,893,200)	(742,853,200)	(60,375,000)

(11)종속기업투자주식의 취득	(981,571,252)	0	0	(7,939,610,202)

Ⅲ.재무활동현금흐름	(9,246,048,706)	(6,445,619,233)	293,340,873	11,077,838,883

(1)단기차입금의 증가	18,341,286,115	16,198,194,161	27,959,199,620	32,860,384,301

(2)기타금융부채의 증가	180,000,000	52,000,000	55,000,000	0

(3)단기차입금의 상환	(25,958,493,671)	(20,919,972,244)	(25,942,017,597)	(25,502,485,168)

(4)기타금융부채의 감소	(50,000,000)	(17,000,000)	(20,000,000)	(34,000,000)

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

(6)자기주식의 처분	0	0	0	3,753,939,750

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	853,236,178	19,726,397,587	2,472,928,221	4,669,369,344

Ⅴ.기초현금및현금성자산	11,155,000,219	6,571,325,030	8,664,378,339	3,983,953,628

Ⅵ.현금및현금성자산에 대한 환율변동효과	(79,393,551)	29,170,352	17,693,659	11,055,367

Ⅶ.기말현금및현금성자산	11,928,842,846	26,326,892,969	11,155,000,219	8,664,378,339