한미반도체 분기보고서 (2016.09)
2. 연결재무제표

연결 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	164,102,815,167	113,161,991,738	137,028,537,838

현금및현금성자산	63,077,790,683	35,959,586,487	36,199,711,251

단기금융상품	17,500,000,000	0	0

매출채권	38,069,854,533	33,598,497,245	58,684,046,905

미수법인세환급액	6,456,183	38,777	0

재고자산	43,072,696,902	41,823,264,949	38,594,958,744

기타유동금융자산	799,467,556	744,674,334	2,420,213,617

기타유동자산	1,576,549,310	1,035,929,946	1,129,607,321

비유동자산	108,104,566,233	112,397,504,206	111,231,536,920

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

관계기업투자	12,733,596,722	14,803,073,565	13,291,369,883

유형자산	50,764,096,598	50,323,868,269	51,092,629,955

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

무형자산	2,903,343,102	2,944,485,711	3,145,030,464

기타비유동금융자산	114,421,120	40,163,614	67,797,937

이연법인세자산	494,552,981	0	0

자산총계	272,207,381,400	225,559,495,944	248,260,074,758

부채

유동부채	28,571,615,781	25,982,841,378	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	3,874,918,111	4,627,725,292	5,039,967,235

기타유동부채	9,646,446,917	9,689,361,045	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	72,407,058,233	31,598,220,158	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	(39,477,062,525)	(35,802,150,405)	(14,477,606,350)

기타포괄손익누계액	(148,023,833)	904,679,297	123,526,424

이익잉여금	195,723,775,527	185,157,112,896	175,605,496,672

비지배지분	0	0	0

자본총계	199,800,323,167	193,961,275,786	204,953,050,744

부채와자본총계	272,207,381,400	225,559,495,944	248,260,074,758

연결 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	35,857,352,532	130,715,525,605	24,716,209,998	83,099,120,154	117,791,353,740	192,309,639,229

매출원가	20,321,812,966	72,860,661,919	12,232,779,693	44,999,387,322	63,251,287,426	105,824,860,305

매출총이익	15,535,539,566	57,854,863,686	12,483,430,305	38,099,732,832	54,540,066,314	86,484,778,924

판매비와관리비	5,918,354,996	18,191,998,072	4,674,914,260	16,279,971,732	22,595,941,403	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	7,443,936,809	32,994,388,713	5,460,384,024	14,841,711,673	22,741,656,873	49,084,660,539

기타영업외수익	466,733,710	1,527,192,393	280,951,952	1,310,929,166	1,656,048,828	1,685,642,407

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

금융수익	1,310,912,756	3,554,389,748	2,341,275,015	4,616,029,462	4,406,556,056	7,090,870,659

금융비용	3,746,930,981	7,037,317,213	773,060,525	1,631,203,011	1,576,486,305	14,747,123,272

관계기업투자이익	0	0	(178,544,808)	0	2,015,698,206	1,965,334,337

관계기업투자손실	(70,399,913)	2,069,476,843	230,470,219	937,151,284	507,084,138	870,811,094

법인세비용차감전순이익	5,399,832,907	28,729,159,137	6,520,962,360	17,807,364,146	28,054,269,655	43,802,680,256

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

계속영업순이익	4,145,045,099	21,551,173,150	5,086,350,641	13,928,575,346	21,798,920,484	33,843,812,089

중단영업순손실	0	0	0	0	0	(4,021,536,837)

지배기업지분중단영업순손실	0	0	0	0	0	(3,922,413,570)

비지배지분중단영업순손실	0	0	0	0	0	(99,123,267)

당기순이익	4,145,045,099	21,551,173,150	5,086,350,641	13,928,575,346	21,798,920,484	29,822,275,252

지배기업지분순이익	4,145,045,099	21,551,173,150	5,086,350,641	13,928,575,346	21,798,920,484	29,921,398,519

비지배지분순손실	0	0	0	0	0	(99,123,267)

기타포괄손익	(376,029,510)	(1,073,775,149)	13,602,975	(76,299,048)	494,979,613	(487,075,797)

후속기간에당기손익으로재분류되지않는 항목	954,004	(21,072,019)	13,602,975	140,746,092	(286,173,260)	(713,024,279)

확정급여제도의재측정요소	954,004	(27,276,308)	13,602,975	176,606,972	(366,888,795)	(935,411,655)

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

당기손익으로 재분류되는 항목	(376,983,514)	(1,052,703,130)	0	(217,045,140)	781,152,873	225,948,482

지분법자본변동	0	0	0	0	3,089,614	8,903,342

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

해외사업환산이익(손실)	(9,133,355)	(19,003,935)	0	0	(38,590,796)	0

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

총포괄이익	3,769,015,589	20,477,398,001	5,099,953,616	13,852,276,298	22,293,900,097	29,335,199,455

지배기업지분포괄이익	3,769,015,589	20,477,398,001	5,099,953,616	13,852,276,298	22,293,900,097	29,421,844,529

비지배지분포괄손실	0	0	0	0	0	(86,645,074)

주당이익

기본주당계속영업이익	192	996	217	586	930	1,461

희석주당계속영업이익	191	994	217	586	930	1,391

기본주당중단영업손실	0	0	0	0	0	(170)

기본주당이익(손실)	192	996	217	586	930	1,291

희석주당이익(손실)	191	994	217	586	930	1,233

연결 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	비지배지분	자본 합계

2014.01.01 (기초자본)	12,716,420,500	21,610,879,321	(11,286,457,473)	(102,422,058)	158,183,136,125	1,595,736,765	182,717,293,180

당기순이익	0	0	0	0	29,921,398,519	(99,123,267)	29,822,275,252

확정급여제도의재측정요소	0	0	0	0	(725,502,472)	12,478,193	(713,024,279)

지분법자본변동	0	0	0	8,903,342	0	0	8,903,342

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

해외사업환산손실	0	0	0	0	0	0	0

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

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

종속기업처분	0	0	0	0	0	(1,509,091,691)	(1,509,091,691)

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

2014.12.31 (기말자본)	12,716,420,500	30,985,213,498	(14,477,606,350)	123,526,424	175,605,496,672	0	204,953,050,744

2015.01.01 (기초자본)	12,716,420,500	30,985,213,498	(14,477,606,350)	123,526,424	175,605,496,672	0	204,953,050,744

당기순이익	0	0	0	0	21,798,920,484	0	21,798,920,484

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

지분법자본변동	0	0	0	3,089,614	0	0	3,089,614

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

해외사업환산손실	0	0	0	(38,590,796)	0	0	(38,590,796)

교환권행사	0	0	0	0	0	0	0

자기주식취득	0	0	(21,324,544,055)	0	0	0	0

종속기업처분	0	0	0	0	0	0	0

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

2015.12.31 (기말자본)	12,716,420,500	30,985,213,498	(35,802,150,405)	904,679,297	185,157,112,896	0	193,961,275,786

2015.01.01 (기초자본)	12,716,420,500	30,985,213,498	(14,477,606,350)	123,526,424	175,605,496,672	0	204,953,050,744

당기순이익	0	0	0	0	13,928,575,346	0	13,928,575,346

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

지분법자본변동	0	0	0	0	0	0	0

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

해외사업환산손실	0	0	0	0	0	0	0

교환권행사	0	0	0	0	0	0	0

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

종속기업처분	0	0	0	0	0	0	0

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

2015.09.30 (기말자본)	12,716,420,500	30,985,213,498	(24,475,097,395)	(93,518,716)	177,713,687,110	0	196,846,704,997

2016.01.01 (기초자본)	12,716,420,500	30,985,213,498	(35,802,150,405)	904,679,297	185,157,112,896	0	193,961,275,786

당기순이익	0	0	0	0	21,551,173,150	0	21,551,173,150

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

지분법자본변동	0	0	0	0	0	0	0

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

해외사업환산손실	0	0	0	(19,003,935)	0	0	(19,003,935)

교환권행사	0	0	0	0	0	0	0

자기주식취득	0	0	(3,674,912,120)	0	0	0	(3,674,912,120)

종속기업처분	0	0	0	0	0	0	0

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

2016.09.30 (기말자본)	12,716,420,500	30,985,213,498	(39,477,062,525)	(148,023,833)	195,723,775,527	0	199,800,323,167

연결 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	23,744,152,982	28,275,668,516	35,703,756,722	28,229,691,034

영업에서창출된현금	30,525,828,532	40,849,674,858	48,222,324,506	30,135,119,600

당기순이익	21,551,173,150	13,928,575,346	21,798,920,484	29,822,275,252

조정	17,927,231,663	9,625,798,634	11,052,297,910	34,761,292,903

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	6,181,320,528

감가상각비	3,176,352,336	3,143,047,377	4,202,675,049	5,173,724,747

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

무형자산상각비	308,597,040	264,919,039	363,905,912	299,171,141

유형자산처분이익	(208,723,985)	(25,900,752)	(33,304,377)	(16,667,914)

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	(85,515,282)	(480,356,086)	(558,300,943)	(901,946,357)

외화환산이익	(345,258,000)	(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	975,439,231

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

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

지분법이익	0	0	0	0

파생상품평가손실	0	0	0	8,443,151,836

파생상품처분손실	0	0	0	1,466,034,005

사채재매입손실	0	0	0	1,015,071,403

관계기업투자이익	0	0	(2,015,698,206)	(1,965,334,337)

관계기업투자손실	0	0	507,084,138	870,811,094

관계기업투자주식손상차손	579,832,251	0	0	0

지분법손실	1,489,644,592	937,151,284	0	0

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

중단영업처분손실	0	0	0	3,456,799,742

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

자산및부채의증감	(8,952,576,281)	17,295,300,878	15,371,106,112	(34,448,448,555)

퇴직금의지급	0	(3,730,150)	(3,730,150)	(74,044,333)

사외적립자산의감소(증가)	0	0	(1,600,000,000)	(6,300,000,000)

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

매출채권의감소(증가)	(5,923,105,773)	29,232,485,298	25,484,426,865	(29,881,605,430)

재고자산의증가(감소)	(3,835,381,100)	(8,987,944,212)	(3,380,640,201)	(3,587,833,486)

기타유동금융자산의감소(증가)	(125,022,875)	1,772,751,595	1,270,372,455	(2,603,212,755)

기타유동자산의감소(증가)	(541,027,828)	(1,307,285,192)	91,290,416	209,524,868

매입채무의증가(감소)	1,311,380,932	198,611,183	(2,354,551,388)	329,486,291

충당부채의증가(감소)	340,230,452	(162,877,094)	(651,890,369)	2,375,527,732

기타유동금융부채의증가(감소)	(540,719,561)	(546,974,579)	(591,781,475)	636,227,865

기타유동부채의증가(감소)	(17,964,152)	(2,917,179,171)	(2,027,433,241)	4,956,643,893

기타비유동금융부채의증가(감소)	(26,000,000)	15,200,000	(867,200,000)	(509,600,000)

기타비유동부채의 증가(감소)	405,033,624	0

이자의수취	113,847,542	519,419,758	586,299,544	811,450,374

이자의지급	(727,038)	(2,511,946)	(2,890,713)	(433,129,995)

법인세의납부	(6,894,796,054)	(13,090,914,154)	(13,101,976,615)	(2,283,748,945)

투자활동현금흐름	(18,221,076,808)	32,770,974	(2,759,998,214)	(7,816,500,243)

투자활동으로인한현금유입액	9,628,802,613	2,165,192,047	2,735,437,417	53,201,493

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

종속기업투자의처분	543,825	366,715,500	366,715,500	0

유형자산의처분	3,486,406,593	125,201,450	332,310,540	45,801,493

무형자산의처분	0	0	153,363,636	0

기타비유동금융자산의감소	0	0	60,144,000	7,400,000

투자활동으로인한현금유출액	(27,849,879,421)	(2,132,421,073)	(5,495,435,631)	(7,869,701,736)

단기금융상품의증가	(17,500,000,000)	0

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

종속기업투자의처분으로인한현금유출	0	0	0	(2,688,339,901)

관계기업투자의취득	0	0	0	(735,000,000)

정부보조금의사용	0	0	0	(368,502,067)

유형자산의취득	(6,644,237,561)	(1,730,033,917)	(3,375,828,648)	(2,797,385,329)

무형자산의취득	(393,486,425)	(402,387,156)	(508,737,521)	(722,474,439)

기타비유동금융자산의증가	(76,557,675)	0	(30,042,528)	(558,000,000)

투자부동산의취득	0	0	0	0

재무활동현금흐름	26,517,336,500	(21,958,622,045)	(33,285,675,055)	(29,862,951,643)

재무활동으로인한현금유입액	37,480,775,000	0	0	5,641,987,484

단기차입금의차입	0	0	0	5,641,987,484

교환사채의발행	37,480,775,000	0

재무활동으로인한현금유출액	(10,963,438,500)	(21,958,622,045)	(33,285,675,055)	(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)	(21,324,544,055)	(9,785,321,627)

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

현금및현금성자산의증가(감소)	32,040,412,674	6,349,817,445	(341,916,547)	(9,449,760,852)

기초현금및현금성자산	32,284,130,542	36,199,711,251	36,199,711,251	45,923,363,013

외화표시현금및현금성자산의환율변동효과	(1,246,752,533)	514,711,647	101,791,783	(273,890,910)

기말현금및현금성자산	63,077,790,683	43,064,240,343	35,959,586,487	36,199,711,251