한미반도체 분기보고서 (2016.09)
4. 재무제표

재무상태표
제 37 기 3분기말 2016.09.30 현재
제 36 기말 2015.12.31 현재
제 35 기말 2014.12.31 현재
(단위 : 원)

제 37 기 3분기말	제 36 기말	제 35 기말

자산

유동자산	164,063,397,391	108,768,706,547	137,028,537,838

현금및현금성자산	62,862,690,956	31,369,877,867	36,199,711,251

단기금융상품	17,500,000,000	0	0

매출채권	38,106,209,152	33,598,497,245	58,684,046,905

재고자산	43,039,808,186	41,823,264,949	38,594,958,744

기타유동금융자산	995,409,091	947,226,363	2,420,213,617

기타유동자산	1,552,861,956	1,029,840,123	1,129,607,321

미수법인세환급액	6,418,050	0	0

비유동자산	104,587,329,013	132,614,756,297	106,770,254,201

매도가능금융자산	3,098,900,000	5,943,954,500	4,831,013,000

종속기업및관계기업투자	9,554,019,839	35,211,568,419	8,830,087,164

유형자산	50,620,375,062	50,200,425,211	51,092,629,955

투자부동산	37,995,655,710	38,341,958,547	38,803,695,681

무형자산	2,813,560,988	2,906,770,895	3,145,030,464

기타비유동금융자산	10,264,433	10,078,725	67,797,937

이연법인세자산	494,552,981	0	0

자산총계	268,650,726,404	241,383,462,844	243,798,792,039

부채

유동부채	28,852,524,971	25,812,216,965	37,771,888,134

매입채무	7,499,692,311	6,359,198,450	8,603,837,652

미지급법인세	5,776,775,332	3,873,003,933	10,222,664,044

충당부채	1,773,783,110	1,433,552,658	2,085,443,027

기타유동금융부채	4,319,259,885	4,581,984,968	5,039,967,235

기타유동부채	9,483,014,333	9,564,476,956	11,819,976,176

비유동부채	43,835,442,452	5,615,378,780	5,535,135,880

교환사채	27,795,298,244	0	0

비유동파생상품부채	9,711,450,000	0	0

퇴직급여채무	4,861,936,905	3,131,784,772	1,866,649,721

이연법인세부채	0	1,417,370,907	1,764,676,730

기타비유동금융부채	1,061,723,679	1,066,223,101	1,903,809,429

기타비유동부채	405,033,624	0	0

부채총계	72,687,967,423	31,427,595,745	43,307,024,014

자본

자본금	12,716,420,500	12,716,420,500	12,716,420,500

자본잉여금	30,985,213,498	30,985,213,498	30,985,213,498

기타자본구성요소	(39,180,892,968)	(14,181,436,793)	(14,181,436,793)

기타포괄손익누계액	0	1,033,699,195	217,045,140

이익잉여금	191,442,017,951	179,401,970,699	170,754,525,680

자본총계	195,962,758,981	209,955,867,099	200,491,768,025

부채와자본총계	268,650,726,404	241,383,462,844	243,798,792,039

포괄손익계산서
제 37 기 3분기 2016.01.01 부터 2016.09.30 까지
제 36 기 3분기 2015.01.01 부터 2015.09.30 까지
제 36 기 2015.01.01 부터 2015.12.31 까지
제 35 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 37 기 3분기	제 36 기 3분기	제 36 기	제 35 기

3개월	누적	3개월	누적

매출액	35,791,343,381	130,368,617,246	24,716,209,998	83,099,120,154	117,791,353,740	192,309,639,229

매출원가	20,324,088,231	72,893,550,635	12,232,779,693	44,999,387,322	63,251,287,426	105,824,860,305

매출총이익	15,467,255,150	57,475,066,611	12,483,430,305	38,099,732,832	54,540,066,314	86,484,778,924

판매비와관리비	5,905,967,332	17,746,373,169	4,674,914,260	16,279,971,732	21,990,888,415	27,276,173,741

연구개발비	2,173,247,761	6,668,476,901	2,348,132,021	6,978,049,427	9,202,468,038	10,123,944,644

영업이익	7,388,040,057	33,060,216,541	5,460,384,024	14,841,711,673	23,346,709,861	49,084,660,539

기타영업외수익	466,784,315	1,519,935,708	280,951,952	1,310,929,166	1,656,034,892	1,685,642,407

기타영업외비용	145,219,300	240,017,661	379,573,079	392,951,860	682,119,865	405,893,320

금융수익	1,309,312,239	3,550,723,914	2,341,275,015	4,616,029,462	4,405,959,867	7,090,870,659

금융비용	3,740,045,592	7,030,766,164	773,060,525	1,631,203,011	1,576,486,305	14,747,123,272

종속기업및관계기업투자손실	0	657,548,580	0	0	0	9,739,430,470

법인세비용차감전순이익	5,278,871,719	30,202,543,758	6,929,977,387	18,744,515,430	27,150,098,450	32,968,726,543

법인세비용	1,254,787,808	7,177,985,987	1,434,611,719	3,878,788,800	6,255,349,171	9,958,868,167

당기순이익	4,024,083,911	23,024,557,771	5,495,365,668	14,865,726,630	20,894,749,279	23,009,858,376

기타포괄손익	(366,925,155)	(1,054,771,214)	13,602,975	(76,299,048)	530,480,795	(571,419,194)

후속기간에당기손익으로재분류되지않는 항목	925,004	(21,072,019)	13,602,975	140,746,092	(286,173,260)	(788,464,334)

확정급여제도의재측정요소	925,004	(27,276,308)	13,602,975	176,606,972	(366,888,795)	(1,010,851,710)

법인세효과	0	6,204,289	0	(35,860,880)	80,715,535	222,387,376

당기손익으로 재분류되는 항목	(367,850,159)	(1,033,699,195)	0	(217,045,140)	816,654,055	217,045,140

매도가능금융자산-평가이익	0	0	0	0	1,325,255,378	278,263,000

매도가능금융자산-재분류조정	(471,602,767)	(1,325,255,378)	0	(278,263,000)	(278,263,000)	0

법인세효과	103,752,608	291,556,183	0	61,217,860	(230,338,323)	(61,217,860)

총포괄이익	3,657,158,756	21,969,786,557	5,508,968,643	14,789,427,582	21,425,230,074	22,438,439,182

주당이익

기본주당이익(손실)	186	1,064	235	626	891	993

희석주당이익(손실)	186	1,062	235	626	891	955

자본변동표
제 37 기 3분기 2016.01.01 부터 2016.09.30 까지
제 36 기 3분기 2015.01.01 부터 2015.09.30 까지
제 36 기 2015.01.01 부터 2015.12.31 까지
제 35 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본구성요소	기타포괄손익누계액	이익잉여금	자본 합계

2014.01.01 (기초자본)	12,716,420,500	21,610,879,321	(10,990,287,916)	0	160,306,667,138	183,643,679,043

당기순이익	0	0	0	0	23,009,858,376	23,009,858,376

확정급여제도의재측정요소	0	0	0	0	(788,464,334)	(788,464,334)

매도가능금융자산평가이익	0	0	0	217,045,140	0	217,045,140

교환권행사	0	9,374,334,177	6,594,172,750	0	0	15,968,506,927

자기주식취득	0	0	(9,785,321,627)	0	0	(9,785,321,627)

배당금	0	0	0	0	(11,773,535,500)	(11,773,535,500)

2014.12.31 (기말자본)	12,716,420,500	30,985,213,498	(14,181,436,793)	217,045,140	170,754,525,680	200,491,768,025

2015.01.01 (기초자본)	12,716,420,500	30,985,213,498	(14,181,436,793)	217,045,140	170,754,525,680	200,491,768,025

당기순이익	0	0	0	0	20,894,749,279	20,894,749,279

확정급여제도의재측정요소	0	0	0	0	(286,173,260)	(286,173,260)

매도가능금융자산평가이익	0	0	0	816,654,055	0	816,654,055

교환권행사	0	0	0	0	0	0

자기주식취득	0	0	0	0	0	0

배당금	0	0	0	0	(11,961,131,000)	(11,961,131,000)

2015.12.31 (기말자본)	12,716,420,500	30,985,213,498	(14,181,436,793)	1,033,699,195	179,401,970,699	209,955,867,099

2015.01.01 (기초자본)	12,716,420,500	30,985,213,498	(14,181,436,793)	217,045,140	170,754,525,680	200,491,768,025

당기순이익	0	0	0	0	14,865,726,630	14,865,726,630

확정급여제도의재측정요소	0	0	0	0	140,746,092	140,746,092

매도가능금융자산평가이익	0	0	0	(217,045,140)	0	(217,045,140)

교환권행사	0	0	0	0	0	0

자기주식취득	0	0	(9,997,491,045)	0	0	(9,997,491,045)

배당금	0	0	0	0	(11,961,131,000)	(11,961,131,000)

2015.09.30 (기말자본)	12,716,420,500	30,985,213,498	(24,178,927,838)	0	173,799,867,402	193,322,573,562

2016.01.01 (기초자본)	12,716,420,500	30,985,213,498	(14,181,436,793)	1,033,699,195	179,401,970,699	209,955,867,099

당기순이익	0	0	0	0	23,024,557,771	23,024,557,771

확정급여제도의재측정요소	0	0	0	0	(21,072,019)	(21,072,019)

매도가능금융자산평가이익	0	0	0	(1,033,699,195)	0	(1,033,699,195)

교환권행사	0	0	0	0	0	0

자기주식취득	0	0	(24,999,456,175)	0	0	(24,999,456,175)

배당금	0	0	0	0	(10,963,438,500)	(10,963,438,500)

2016.09.30 (기말자본)	12,716,420,500	30,985,213,498	(39,180,892,968)	0	191,442,017,951	195,962,758,981

현금흐름표
제 37 기 3분기 2016.01.01 부터 2016.09.30 까지
제 36 기 3분기 2015.01.01 부터 2015.09.30 까지
제 36 기 2015.01.01 부터 2015.12.31 까지
제 35 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 37 기 3분기	제 36 기 3분기	제 36 기	제 35 기

영업활동현금흐름	24,246,174,770	28,275,668,516	35,935,149,852	30,774,279,798

영업에서창출된현금	31,028,136,475	40,849,674,858	48,454,275,103	32,754,966,786

당기순이익	23,024,557,771	14,865,726,630	20,894,749,279	23,009,858,376

조정	16,473,929,766	8,688,647,350	12,554,997,392	40,118,796,625

재고자산평가손실	2,582,828,240	915,335,886	152,333,996	534,849,559

퇴직급여	1,702,875,825	1,948,318,239	2,499,733,206	4,861,037,950

감가상각비	3,146,326,061	3,143,047,377	4,197,462,961	4,297,112,132

대손상각비	232,129,821	138,321,843	203,401,562	(96,351,816)

무형자산상각비	302,394,631	264,919,039	362,607,225	298,485,269

유형자산처분이익	(208,723,985)	(25,900,752)	(33,304,377)	(16,617,914)

무형자산처분이익	0	0	(32,949,591)	0

유형자산처분손실	93,631,428	56,080,082	104,820,070	16,057,827

무형자산처분손실	2,000	11,742,173	24,547,433	816,580

무형자산손상차손	124,000,001	0	200,467,989	360,131,100

이자수익	(85,229,127)	(480,356,086)	(557,704,754)	(723,178,953)

외화환산이익	(350,689,105)	(1,635,728,039)	(742,421,742)	(1,443,696,844)

매도가능금융자산처분이익	(1,434,515,313)	(267,485,097)	(308,025,929)	0

이자비용	56,552,612	48,231,907	64,706,844	974,552,643

외화환산손실	2,451,517,526	748,688,891	234,285,548	435,301,495

매도가능금융자산손상차손	48,060,000	0	0	264,660,000

파생상품평가손실	0	0	0	8,443,151,836

파생상품처분손실	0	0	0	1,466,034,005

사채재매입손실	0	0	0	1,015,071,403

종속기업투자주식손상차손	0	0	0	9,177,513,854

종속기업투자주식처분손실	0	0	0	219,784,500

관계기업투자주식손상차손	657,548,580	0	0	342,132,116

법인세비용	7,177,985,987	3,878,788,800	6,255,349,171	9,958,868,167

기타현금유출입이없는비용(수익)	(22,765,416)	(55,356,913)	(70,312,220)	(266,918,284)

자산및부채의증감	(8,470,351,062)	17,295,300,878	15,004,528,432	(30,373,688,215)

퇴직금의지급	0	(3,730,150)	(3,730,150)	0

사외적립자산의증가(감소)	0	0	(1,600,000,000)	(6,300,000,000)

국민연금전환금의감소(증가)	0	2,243,200	2,243,200	436,800

매출채권의감소(증가)	(5,942,679,391)	29,232,485,298	25,484,426,865	(29,440,641,156)

재고자산의감소(증가)	(3,799,371,477)	(8,987,944,212)	(3,380,640,201)	1,149,922,059

기타유동금융자산의감소(증가)	(85,951,361)	1,772,751,595	1,067,804,072	(1,245,977,659)

기타유동자산의감소(증가)	(523,208,244)	(1,307,285,192)	97,371,664	108,254,652

매입채무의증가(감소)	1,302,374,277	198,611,183	(2,354,551,388)	126,365,785

충당부채의증가(감소)	340,230,452	(162,877,094)	(651,890,369)	619,577,466

기타유동금융부채의증가(감소)	(81,109,445)	(546,974,579)	(637,163,774)	253,962,965

기타유동부채의증가(감소)	(59,669,497)	(2,917,179,171)	(2,152,141,487)	4,864,010,873

기타비유동금융부채의감소(증가)	(26,000,000)	15,200,000	(867,200,000)	(509,600,000)

기타비유동부채의 증가(감소)	405,033,624	0	0	0

이자의수취	113,561,387	519,419,758	585,703,355	732,529,154

이자의지급	(727,038)	(2,511,946)	(2,890,713)	(432,243,407)

법인세의납부	(6,894,796,054)	(13,090,914,154)	(13,101,937,893)	(2,280,972,735)

투자활동현금흐름	(18,031,268,983)	32,770,974	(28,943,995,211)	(2,666,454,179)

투자활동으로인한현금유입액	9,628,802,613	2,165,192,047	2,735,437,417	1,305,201,493

매도가능금융자산의처분	6,141,852,195	1,673,275,097	1,822,903,741	0

종속기업투자주식의처분	543,825	366,715,500	366,715,500	1,252,050,000

유형자산의처분	3,486,406,593	125,201,450	332,310,540	45,751,493

무형자산의처분	0	0	153,363,636	0

기타비유동금융자산의감소	0	0	60,144,000	7,400,000

투자활동으로인한현금유출액	(27,660,071,596)	(2,132,421,073)	(31,679,432,628)	(3,971,655,672)

단기금융상품의증가	(17,500,000,000)	0	0	0

매도가능금융자산의취득	(3,235,597,760)	0	(1,580,826,934)	0

종속기업투자주식의취득	0	0	(26,381,481,255)	0

관계기업투자주식의취득	0	0	0	(735,000,000)

정부보조금의사용	0	0	0	(368,502,067)

유형자산의취득	(6,591,287,111)	(1,730,033,917)	(3,247,347,316)	(1,851,446,896)

투자부동산의취득	0	0	(286,232,270)

무형자산의취득	(333,186,725)	(402,387,156)	(469,777,123)	(722,474,439)

기타비유동금융자산의증가	0	0	0	(8,000,000)

재무활동현금흐름	26,517,336,500	(21,958,622,045)	(11,961,131,000)	(34,004,939,127)

재무활동으로인한현금유입액	37,480,775,000	0	0	1,500,000,000

단기차입금의차입	0	0	0	1,500,000,000

교환사채의 발행	37,480,775,000	0	0	0

재무활동으로인한현금유출액	(10,963,438,500)	(21,958,622,045)	(11,961,131,000)	(35,504,939,127)

단기차입금의상환	0	0	0	(1,500,000,000)

교환사채의재매입	0	0	0	(12,446,082,000)

자기주식의취득	0	(9,997,491,045)	0	(9,785,321,627)

배당금의지급	(10,963,438,500)	(11,961,131,000)	(11,961,131,000)	(11,773,535,500)

현금및현금성자산의증가(감소)	32,732,242,287	6,349,817,445	(4,969,976,359)	(5,897,113,508)

기초현금및현금성자산	31,369,877,867	36,199,711,251	36,199,711,251	42,307,715,669

외화표시현금및현금성자산의환율변동효과	(1,239,429,198)	514,711,647	140,142,975	(273,890,910)

기말현금및현금성자산	62,862,690,956	43,064,240,343	31,369,877,867	36,199,711,251