한미반도체 분기보고서 (2017.03)
2. 연결재무제표

연결 재무상태표
제 38 기 1분기말 2017.03.31 현재
제 37 기말 2016.12.31 현재
제 36 기말 2015.12.31 현재
(단위 : 원)

제 38 기 1분기말	제 37 기말	제 36 기말

자산

유동자산	148,460,429,911	175,039,692,868	113,161,991,738

현금및현금성자산	54,833,758,143	68,623,111,481	35,959,586,487

단기금융상품	10,000,000,000	27,500,000,000	0

매출채권	34,176,744,975	37,937,650,590	33,598,497,245

미수법인세환급액	0	40,852	38,777

재고자산	44,412,076,834	38,188,985,747	41,823,264,949

기타유동금융자산	2,409,799,259	1,264,631,421	744,674,334

기타유동자산	2,628,050,700	1,525,272,777	1,035,929,946

비유동자산	109,257,590,993	109,948,687,155	112,397,504,206

매도가능금융자산	3,005,300,000	3,005,300,000	5,943,954,500

관계기업투자	12,580,403,687	12,870,206,195	14,803,073,565

유형자산	52,381,085,209	52,648,053,413	50,323,868,269

투자부동산	37,764,787,134	37,880,221,413	38,341,958,547

무형자산	2,904,257,544	2,922,989,228	2,944,485,711

기타비유동금융자산	46,931,437	47,090,924	40,163,614

이연법인세자산	574,825,982	574,825,982	0

자산총계	257,718,020,904	284,988,380,023	225,559,495,944

부채

유동부채	41,788,318,399	43,512,365,143	25,982,841,378

매입채무	12,988,068,298	7,728,700,671	6,359,198,450

미지급법인세	552,035,197	8,228,170,639	3,873,003,933

충당부채	1,686,910,378	1,823,569,146	1,433,552,658

기타유동금융부채	7,566,780,542	3,725,653,283	4,627,725,292

기타유동부채	7,926,773,984	10,938,521,404	9,689,361,045

파생상품부채	11,067,750,000	11,067,750,000	0

비유동부채	33,214,620,103	32,131,208,631	5,615,378,780

교환사채	28,480,155,223	28,137,456,954	0

퇴직급여채무	3,127,139,924	2,417,156,149	3,131,784,772

이연법인세부채	0	0	1,417,370,907

기타비유동금융부채	1,081,530,956	1,070,458,272	1,066,223,101

기타비유동부채	525,794,000	506,137,256	0

부채총계	75,002,938,502	75,643,573,774	31,598,220,158

자본

지배기업지분	182,715,082,402	209,344,806,249	193,961,275,786

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	(57,176,171,778)	(39,775,474,315)	(35,802,150,405)

기타포괄손익누계액	(110,568,994)	(136,489,288)	904,679,297

이익잉여금	196,300,189,176	205,555,135,854	185,157,112,896

비지배지분	0	0	0

자본총계	182,715,082,402	209,344,806,249	193,961,275,786

부채와자본총계	257,718,020,904	284,988,380,023	225,559,495,944

연결 포괄손익계산서
제 38 기 1분기 2017.01.01 부터 2017.03.31 까지
제 37 기 1분기 2016.01.01 부터 2016.03.31 까지
제 37 기 2016.01.01 부터 2016.12.31 까지
제 36 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 38 기 1분기	제 37 기 1분기	제 37 기	제 36 기

3개월	누적	3개월	누적

매출액	34,090,646,449	34,090,646,449	51,623,562,744	51,623,562,744	166,268,021,834	117,791,353,740

매출원가	19,432,440,209	19,432,440,209	27,298,007,958	27,298,007,958	91,469,234,371	63,251,287,426

매출총이익	14,658,206,240	14,658,206,240	24,325,554,786	24,325,554,786	74,798,787,463	54,540,066,314

판매비와관리비	5,789,116,711	5,789,116,711	6,157,474,954	6,157,474,954	24,069,367,269	22,595,941,403

연구개발비	2,055,744,157	2,055,744,157	2,260,667,896	2,260,667,896	12,174,962,612	9,202,468,038

영업이익	6,813,345,372	6,813,345,372	15,907,411,936	15,907,411,936	38,554,457,582	22,741,656,873

기타영업외수익	493,960,723	493,960,723	503,683,017	503,683,017	2,380,503,551	1,656,048,828

기타영업외비용	3,848,954	3,848,954	66,096,967	66,096,967	310,182,946	682,119,865

금융수익	818,992,429	818,992,429	2,204,190,171	2,204,190,171	9,268,494,475	4,406,556,056

금융비용	5,719,760,632	5,719,760,632	2,179,103,718	2,179,103,718	6,930,664,138	1,576,486,305

관계기업투자이익	0	0	0	0	212,881,827	2,015,698,206

관계기업투자손실	289,802,508	289,802,508	882,902,758	882,902,758	2,115,061,692	507,084,138

법인세비용차감전순이익	2,112,886,430	2,112,886,430	15,487,181,681	15,487,181,681	41,060,428,659	28,054,269,655

법인세비용	552,035,197	552,035,197	3,811,121,121	3,811,121,121	9,614,974,339	6,255,349,171

당기순이익	1,560,851,233	1,560,851,233	11,676,060,560	11,676,060,560	31,445,454,320	21,798,920,484

지배기업지분순이익	1,560,851,233	1,560,851,233	11,676,060,560	11,676,060,560	31,445,454,320	21,798,920,484

비지배지분순이익	0	0	0	0	0	0

기타포괄손익	15,008,710	15,008,710	(585,362,044)	(585,362,044)	(1,125,161,447)	494,979,613

후속기간에당기손익으로재분류되지않는 항목	(10,911,584)	(10,911,584)	(30,741,029)	(30,741,029)	(83,992,862)	(286,173,260)

확정급여제도의재측정요소	(10,911,584)	(10,911,584)	(30,741,029)	(30,741,029)	(107,683,157)	(366,888,795)

법인세효과	0	0	0	0	23,690,295	80,715,535

당기손익으로 재분류되는 항목	25,920,294	25,920,294	(554,621,015)	(554,621,015)	(1,041,168,585)	781,152,873

지분법자본변동	0	0	0	0	(30,687,505)	3,089,614

매도가능금융자산-평가손익	0	0	(583,855,331)	(583,855,331)	(771,954,225)	1,325,255,378

매도가능금융자산-재분류조정	0	0	0	0	(553,301,153)	(278,263,000)

해외사업환산이익(손실)	25,920,294	25,920,294	11,260,671	11,260,671	23,218,115	(38,590,796)

법인세효과	0	0	17,973,645	17,973,645	291,556,183	(230,338,323)

총포괄이익	1,575,859,943	1,575,859,943	11,090,698,516	11,090,698,516	30,320,292,873	22,293,900,097

지배기업지분포괄이익	1,575,859,943	1,575,859,943	11,090,698,516	11,090,698,516	30,321,292,873	22,293,900,097

비지배지분포괄이익	0	0	0	0	0	0

주당이익

기본주당이익(손실)	74	74	539	539	1,453	930

희석주당이익(손실)	74	74	539	539	1,426	930

연결 자본변동표
제 38 기 1분기 2017.01.01 부터 2017.03.31 까지
제 37 기 1분기 2016.01.01 부터 2016.03.31 까지
제 37 기 2016.01.01 부터 2016.12.31 까지
제 36 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본구성요소	기타포괄손익누계액	이익잉여금	자본 합계

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

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

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

지분법자본변동	0	0	0	3,089,614	0	3,089,614

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

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

자기주식취득	0	0	(21,324,544,055)	0	0	0

자기주식소각	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	(35,802,150,405)	904,679,297	185,157,112,896	193,961,275,786

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

당기순이익	0	0	0	0	31,445,454,320	31,445,454,320

확정급여제도의재측정요소	0	0	0	0	(83,992,862)	(83,992,862)

지분법자본변동	0	0	0	(30,687,505)	0	(30,687,505)

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

해외사업환산손실	0	0	0	23,218,115	0	23,218,115

자기주식취득	0	0	(3,973,323,910)	0	0	(3,973,323,910)

자기주식소각	0	0	0	0	0	0

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

2016.12.31 (기말자본)	12,716,420,500	30,985,213,498	(39,775,474,315)	(136,489,288)	205,555,135,854	209,344,806,249

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

당기순이익	0	0	0	0	11,676,060,560	11,676,060,560

확정급여제도의재측정요소	0	0	0	0	(30,741,029)	(30,741,029)

지분법자본변동	0	0	0	0	0	0

매도가능금융자산평가이익	0	0	0	(565,881,686)	0	(565,881,686)

해외사업환산손실	0	0	0	11,260,671	0	11,260,671

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

자기주식소각	0	0	0	0	0	0

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

2016.03.31 (기말자본)	12,716,420,500	30,985,213,498	(39,477,062,525)	350,058,282	185,838,993,927	190,413,623,682

2017.01.01 (기초자본)	12,716,420,500	30,985,213,498	(39,775,474,315)	(136,489,288)	205,555,135,854	209,344,806,249

당기순이익	0	0	0	0	1,560,851,233	1,560,851,233

확정급여제도의재측정요소	0	0	0	0	(10,911,584)	(10,911,584)

지분법자본변동	0	0	0	0	0	0

매도가능금융자산평가이익	0	0	0	0	0	0

해외사업환산손실	0	0	0	25,920,294	0	25,920,294

자기주식취득	0	0	(17,400,707,790)	0	0	(17,400,707,790)

자기주식소각	0	0	10,327	0	(10,327)	0

배당금	0	0	0	0	(10,804,876,000)	(10,804,876,000)

2017.03.31 (기말자본)	12,716,420,500	30,985,213,498	(57,176,171,778)	(110,568,994)	196,300,189,176	182,715,082,402

연결 현금흐름표
제 38 기 1분기 2017.01.01 부터 2017.03.31 까지
제 37 기 1분기 2016.01.01 부터 2016.03.31 까지
제 37 기 2016.01.01 부터 2016.12.31 까지
제 36 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 38 기 1분기	제 37 기 1분기	제 37 기	제 36 기

영업활동현금흐름	(330,464,043)	(8,150,353,308)	38,100,568,069	35,703,756,722

영업에서창출된현금	7,786,357,904	(4,317,509,535)	44,893,753,368	48,222,324,506

당기순이익	1,560,851,233	11,676,060,560	31,445,454,320	21,798,920,484

조정	6,039,369,959	6,711,291,385	15,721,685,142	11,052,297,910

재고자산평가손실	0	682,943,632	840,136,482	152,333,996

퇴직급여	605,823,711	567,625,275	2,270,501,100	2,499,733,206

감가상각비	1,145,452,281	1,063,479,152	4,297,540,303	4,202,675,049

대손상각비	0	0	200,075,639	203,401,562

무형자산상각비	94,330,573	103,169,583	407,982,728	363,905,912

유형자산처분이익	(30,636,544)	(91,996,000)	(568,699,985)	(33,304,377)

무형자산처분이익	0	0	0	(32,949,591)

유형자산처분손실	2,000	15,655,627	112,101,663	104,820,070

무형자산처분손실	3,668,555	2,000	2,000	24,547,433

무형자산손상차손	0	50,333,333	155,666,668	200,467,989

이자수익	(242,865,605)	(28,880,551)	(289,861,123)	(558,300,943)

외화환산이익	(327,657,742)	(1,125,922,767)	(3,861,933,961)	(742,421,742)

매도가능금융자산처분이익	0	(81,331,198)	(1,434,515,313)	(308,025,929)

이자비용	443,753,307	7,966,473	501,145,542	64,706,844

외화환산손실	3,513,085,391	876,958,204	106,643,441	234,285,548

매도가능금융자산손상차손	0	0	141,660,000	0

파생상품평가손실	0	0	1,356,300,000	0

관계기업투자이익	(9,503,281)	0	(212,881,827)	(2,015,698,206)

관계기업투자손실	299,305,789	882,902,758	2,115,061,692	507,084,138

법인세비용	552,035,197	3,796,008,091	9,614,974,339	6,255,349,171

중단영업처분손실	0	0	0	0

기타현금유출입이없는비용(수익)	(7,423,673)	(7,622,227)	(30,214,246)	(70,312,220)

자산및부채의증감	186,136,712	(22,704,861,480)	(2,273,386,094)	15,371,106,112

퇴직금의지급	92,812,880	0	(92,812,880)	(3,730,150)

사외적립자산의증가	0	0	(3,000,000,000)	(1,600,000,000)

국민연금전환금의감소(증가)	435,600	0	0	2,243,200

매출채권의감소(증가)	2,201,988,428	(24,135,443,712)	(3,275,301,537)	25,484,426,865

재고자산의감소(증가)	(6,082,929,013)	(11,918,451,318)	2,797,518,067	(3,380,640,201)

기타유동금융자산의감소(증가)	(1,163,423,059)	(1,445,689,810)	(488,587,228)	1,270,372,455

기타유동자산의감소(증가)	(1,073,693,977)	(316,695,874)	(488,641,754)	91,290,416

매입채무의증가(감소)	5,483,338,491	12,655,879,790	1,549,028,701	(2,354,551,388)

충당부채의증가(감소)	(136,658,768)	197,749,616	390,016,488	(651,890,369)

기타유동금융부채의감소	3,842,423,782	3,170,732,943	(1,412,633,772)	(591,781,475)

기타유동부채의증가(감소)	(3,002,214,396)	(917,343,115)	1,265,890,565	(2,027,433,241)

기타비유동금융부채의증가(감소)	4,400,000	4,400,000	(24,000,000)	(867,200,000)

기타비유동부채의 증가(감소)	19,656,744	0	506,137,256	0

이자의수취	204,977,111	39,847,774	238,141,580	586,299,544

이자의지급	(93,628,419)	(320,462)	(94,568,835)	(2,890,713)

법인세의납부	(8,228,170,639)	(3,872,371,085)	(6,936,758,044)	(13,101,976,615)

투자활동현금흐름	16,683,204,569	(6,741,946,206)	(30,412,951,831)	(2,759,998,214)

투자활동으로인한현금유입액	17,530,670,544	313,246,018	10,028,395,151	2,735,437,417

단기금융상품의처분	17,500,000,000	0	0	0

매도가능금융자산의처분	0	170,336,927	6,141,852,195	1,822,903,741

종속기업투자의처분	0	0	0	366,715,500

유형자산의처분	30,670,544	142,909,091	3,886,542,956	332,310,540

무형자산의처분	0	0	0	153,363,636

기타비유동금융자산의감소	0	0	0	60,144,000

투자활동으로인한현금유출액	(847,465,975)	(7,055,192,224)	(40,441,346,982)	(5,495,435,631)

단기금융상품의증가	0	0	(27,500,000,000)	0

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

장기금융상품의취득	(359,220)	0	0	0

유형자산의취득	(765,194,252)	(3,622,681,968)	(9,165,598,714)	(3,375,828,648)

무형자산의취득	(81,912,503)	(191,989,781)	(535,272,508)	(508,737,521)

기타비유동금융자산의증가	0	(4,922,715)	(4,878,000)	(30,042,528)

재무활동현금흐름	(28,205,583,790)	(14,638,350,620)	22,544,012,590	(33,285,675,055)

재무활동으로인한현금유입액	0	0	37,480,775,000	0

교환사채의발행	0	0	37,480,775,000	0

재무활동으로인한현금유출액	(28,205,583,790)	(14,638,350,620)	(14,936,762,410)	(33,285,675,055)

자기주식의취득	(17,400,707,790)	(3,674,912,120)	(3,973,323,910)	(21,324,544,055)

배당금의지급	(10,804,876,000)	(10,963,438,500)	(10,963,438,500)	(11,961,131,000)

현금및현금성자산의증가(감소)	(11,852,843,264)	(29,530,650,134)	30,231,628,828	(341,916,547)

기초현금및현금성자산	68,623,111,481	35,959,586,487	35,959,586,487	36,199,711,251

외화표시현금및현금성자산의환율변동효과	(1,936,510,074)	770,141,575	2,431,896,166	101,791,783

기말현금및현금성자산	54,833,758,143	7,199,077,928	68,623,111,481	35,959,586,487