대웅제약 분기보고서 (2017.03)
2. 연결재무제표

연결 재무상태표
제 16 기 1분기말 2017.03.31 현재
제 15 기말 2016.12.31 현재
제 14 기말 2015.12.31 현재
(단위 : 원)

제 16 기 1분기말	제 15 기말	제 14 기말

자산

유동자산	490,022,401,264	507,458,545,965	453,104,620,630

현금및현금성자산	58,536,073,442	78,280,444,266	59,935,831,657

단기금융자산	95,695,409,747	82,554,263,565	87,155,375,059

매출채권및기타채권	157,642,005,114	173,238,342,535	142,354,483,942

재고자산	168,539,738,471	162,746,110,895	144,507,850,740

매도가능금융자산	5,000,000,000

당기법인세자산	271,155,384	262,823,612

기타유동자산	9,338,019,106	10,376,561,092	14,151,079,232

비유동자산	651,044,008,648	637,241,439,979	491,424,384,442

장기금융자산	311,548,433	583,708,433	463,708,433

장기매도가능금융자산	7,312,570,121	6,446,034,945	7,993,459,730

장기매출채권및기타채권	7,599,527,829	7,662,198,699	3,877,221,837

관계기업투자	2,170,877,030	2,224,774,724	2,269,572,822

유형자산	382,178,555,867	367,079,907,063	255,844,141,508

투자부동산	95,437,333,296	95,766,470,015	82,488,430,621

무형자산	150,372,743,198	151,000,857,967	136,722,249,387

기타투자자산	526,264,638	526,264,638	543,576,209

기타비유동자산	3,034,449	11,078,738	2,437,425

이연법인세자산	5,131,553,787	5,940,144,757	1,219,586,470

자산총계	1,141,066,409,912	1,144,699,985,944	944,529,005,072

부채

유동부채	225,701,029,091	222,832,140,138	149,436,906,855

매입채무및기타채무	97,490,011,836	91,138,274,097	73,189,294,083

단기차입금	5,677,170,685	7,870,599,208	7,480,878,580

유동성사채	99,917,008,950	99,882,352,269	39,962,572,193

기타충당부채	5,845,813,416	5,735,982,125	6,499,177,961

당기법인세부채	3,563,977,305	4,295,646,276	7,201,178,375

이연수익	351,395,338	373,728,038	472,506,750

기타유동부채	12,855,651,561	13,535,558,125	14,631,298,913

비유동부채	317,064,417,403	317,316,754,562	214,851,554,279

장기매입채무및기타채무	14,058,888,016	13,740,586,016	12,145,847,401

장기차입금	289,258,012,808	289,164,854,306	189,410,334,356

퇴직급여부채	3,861,588,404	3,478,797,118	3,135,611,792

이연법인세부채	8,448,428,990	9,120,991,312	10,019,210,224

기타비유동부채	1,437,499,185	1,811,525,810	140,550,506

부채총계	542,765,446,494	540,148,894,700	364,288,461,134

자본

지배기업 소유주지분	494,679,712,425	499,492,956,061	480,071,725,080

자본금	28,966,437,500	28,966,437,500	28,966,437,500

자기주식	(44,915,569,382)	(44,915,569,382)	(44,915,569,382)

기타불입자본	99,491,024,765	99,463,774,482	97,961,630,889

기타자본구성요소	(2,576,236,552)	(643,358,662)	1,238,816,159

이익잉여금(결손금)	413,714,056,094	416,621,672,123	396,820,409,914

비지배지분	103,621,250,993	105,058,135,183	100,168,818,858

자본총계	598,300,963,418	604,551,091,244	580,240,543,938

자본과부채총계	1,141,066,409,912	1,144,699,985,944	944,529,005,072

연결 포괄손익계산서
제 16 기 1분기 2017.01.01 부터 2017.03.31 까지
제 15 기 1분기 2016.01.01 부터 2016.03.31 까지
제 15 기 2016.01.01 부터 2016.12.31 까지
제 14 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 16 기 1분기	제 15 기 1분기	제 15 기	제 14 기

3개월	누적	3개월	누적

수익(매출액)	225,933,062,381	225,933,062,381	211,221,652,933	211,221,652,933	883,920,424,600	839,686,478,174

매출원가	(133,022,200,731)	(133,022,200,731)	(122,735,183,664)	(122,735,183,664)	(510,232,177,375)	(537,082,983,390)

매출총이익	92,910,861,650	92,910,861,650	88,486,469,269	88,486,469,269	373,688,247,225	302,603,494,784

판매비와관리비	(87,021,217,766)	(87,021,217,766)	(84,092,873,228)	(84,092,873,228)	(347,794,762,083)	(259,039,049,984)

영업이익(손실)	5,889,643,884	5,889,643,884	4,393,596,041	4,393,596,041	25,893,485,142	43,564,444,800

영업외손익	(2,414,570,746)	(2,414,570,746)	342,837,878	342,837,878	1,715,809,057	4,186,978,518

지분법손익	(53,897,693)	(53,897,693)	14,814,772	14,814,772	(44,798,099)	170,238,905

금융이익	1,946,900,635	1,946,900,635	2,170,494,071	2,170,494,071	9,382,666,685	7,238,537,325

금융원가	(4,881,355,705)	(4,881,355,705)	(2,724,930,107)	(2,724,930,107)	(11,109,318,460)	(6,512,946,424)

기타영업외수익	1,982,964,680	1,982,964,680	1,375,600,334	1,375,600,334	6,451,654,828	5,297,336,284

기타영업외비용	(1,409,182,663)	(1,409,182,663)	(493,141,192)	(493,141,192)	(2,964,395,897)	(2,006,187,572)

법인세비용차감전순이익	3,475,073,138	3,475,073,138	4,736,433,919	4,736,433,919	27,609,294,199	47,751,423,318

법인세비용	(1,607,875,974)	(1,607,875,974)	(1,570,937,097)	(1,570,937,097)	(1,483,423,329)	(12,077,721,663)

당기순이익(손실)	1,867,197,164	1,867,197,164	3,165,496,822	3,165,496,822	26,125,870,870	35,673,701,655

기타포괄손익	(2,119,692,011)	(2,119,692,011)	(689,221,557)	(689,221,557)	(1,489,488,689)	(576,524,861)

후속적으로 당기손익으로 재분류되는 항목	(2,119,692,011)	(2,119,692,011)	(565,536,592)	(565,536,592)	(1,689,994,572)	(2,219,587,210)

매도가능금융자산평가손익	310,914,175	310,914,175	(254,973,280)	(254,973,280)	(1,033,853,665)	(3,124,718,112)

해외사업환산손익	(3,107,341,628)	(3,107,341,628)	(491,117,211)	(491,117,211)	(1,195,690,625)	250,069,624

법인세효과	676,735,442	676,735,442	180,553,899	180,553,899	539,549,718	655,061,278

후속적으로 당기손익으로 재분류되지 않는 항목	(123,684,965)	(123,684,965)	200,505,883	1,643,062,349

보험수리적손익	(163,172,776)	(163,172,776)	260,666,680	2,260,940,260

법인세효과	39,487,811	39,487,811	(60,160,797)	(617,877,911)

총포괄손익	(252,494,847)	(252,494,847)	2,476,275,265	2,476,275,265	24,636,382,181	35,097,176,794

당기순이익(손실)의 귀속

지배기업 소유주지분	3,284,905,971	3,284,905,971	2,821,816,518	2,821,816,518	26,969,821,260	42,930,060,242

비지배지분	(1,417,708,807)	(1,417,708,807)	343,680,304	343,680,304	(843,950,390)	(7,256,358,587)

포괄손익의 귀속

지배기업 소유주지분	1,352,028,081	1,352,028,081	2,294,270,473	2,294,270,473	25,143,696,388	44,219,272,104

비지배지분	(1,604,522,928)	(1,604,522,928)	182,004,792	182,004,792	(507,314,207)	(9,122,095,310)

주당이익

기본 및 희석주당이익	318	318	273	273	2,613	4,160

연결 자본변동표
제 16 기 1분기 2017.01.01 부터 2017.03.31 까지
제 15 기 1분기 2016.01.01 부터 2016.03.31 까지
제 15 기 2016.01.01 부터 2016.12.31 까지
제 14 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자기주식	기타불입자본	기타자본구성요소	미처분이익잉여금(미처리결손금)	지배기업의 소유주에게 귀속되는 자본 합계

2015.01.01 (기초자본)	28,966,437,500	(44,915,569,382)	97,964,499,879	3,290,619,667	357,773,943,302	443,079,930,966	12,426,052,326	455,505,983,292

자본의 변동	포괄손익

당기순이익	42,930,060,242	42,930,060,242	(7,256,358,587)	35,673,701,655

매도가능증권평가손익	(2,368,536,329)	(2,368,536,329)	(2,368,536,329)

해외사업환산손익	316,732,821	316,732,821	(167,783,702)	148,949,119

보험수리적손익	3,341,015,370	3,341,015,370	(1,697,953,021)	1,643,062,349

자본에 직접 인식된 주주와의 거래

배당금의지급	(7,224,609,000)	(7,224,609,000)	(7,224,609,000)

유상증자	5,972,650	5,972,650	589,295,161	595,267,811

종속기업주식취득및처분	96,282,607,817	96,282,607,817

종속기업유상증자

기타	(8,841,640)	(8,841,640)	(7,041,136)	(15,882,776)

2015.12.31 (기말자본)	28,966,437,500	(44,915,569,382)	97,961,630,889	1,238,816,159	396,820,409,914	480,071,725,080	100,168,818,858	580,240,543,938

2016.01.01 (기초자본)	28,966,437,500	(44,915,569,382)	97,961,630,889	1,238,816,159	396,820,409,914	480,071,725,080	100,168,818,858	580,240,543,938

자본의 변동	포괄손익

당기순이익	26,969,821,260	26,969,821,260	(843,950,390)	26,125,870,870

매도가능증권평가손익	(783,661,078)	(783,661,078)	(783,661,078)

해외사업환산손익	(1,098,513,743)	(1,098,513,743)	192,180,249	(906,333,494)

보험수리적손익	56,049,949	56,049,949	144,455,934	200,505,883

자본에 직접 인식된 주주와의 거래

배당금의지급	(7,224,609,000)	(7,224,609,000)	(7,224,609,000)

유상증자

종속기업주식취득및처분

종속기업유상증자	1,502,143,593	1,502,143,593	5,396,630,532	6,898,774,125

기타

2016.12.31 (기말자본)	28,966,437,500	(44,915,569,382)	99,463,774,482	(643,358,662)	416,621,672,123	499,492,956,061	105,058,135,183	604,551,091,244

2016.01.01 (기초자본)	28,966,437,500	(44,915,569,382)	97,961,630,889	1,238,816,159	396,820,409,914	480,071,725,080	100,168,818,858	580,240,543,938

자본의 변동	포괄손익

당기순이익	2,821,816,518	2,821,816,518	343,680,304	3,165,496,822

매도가능증권평가손익	(193,269,746)	(193,269,746)	(193,269,746)

해외사업환산손익	(210,591,334)	(210,591,334)	(161,675,512)	(372,266,846)

보험수리적손익	(123,684,965)	(123,684,965)	(123,684,965)

자본에 직접 인식된 주주와의 거래

배당금의지급	(7,224,609,000)	(7,224,609,000)	(7,224,609,000)

유상증자

종속기업주식취득및처분	1,074,488,187	1,074,488,187	3,910,127,198	4,984,615,385

종속기업유상증자

기타

2016.03.31 (기말자본)	28,966,437,500	(44,915,569,382)	99,036,119,076	834,955,079	392,293,932,467	476,215,874,740	104,260,950,848	580,476,825,588

2017.01.01 (기초자본)	28,966,437,500	(44,915,569,382)	99,463,774,482	(643,358,662)	416,621,672,123	499,492,956,061	105,058,135,183	604,551,091,244

자본의 변동	포괄손익

당기순이익	3,284,905,971	3,284,905,971	(1,417,708,807)	1,867,197,164

매도가능증권평가손익	235,672,945	235,672,945	235,672,945

해외사업환산손익	(2,168,550,835)	(2,168,550,835)	(186,814,121)	(2,355,364,956)

보험수리적손익

자본에 직접 인식된 주주와의 거래

배당금의지급	(6,192,522,000)	(6,192,522,000)	(6,192,522,000)

유상증자

종속기업주식취득및처분	27,250,283	27,250,283	167,638,738	194,889,021

종속기업유상증자

기타

2017.03.31 (기말자본)	28,966,437,500	(44,915,569,382)	99,491,024,765	(2,576,236,552)	413,714,056,094	494,679,712,425	103,621,250,993	598,300,963,418

연결 현금흐름표
제 16 기 1분기 2017.01.01 부터 2017.03.31 까지
제 15 기 1분기 2016.01.01 부터 2016.03.31 까지
제 15 기 2016.01.01 부터 2016.12.31 까지
제 14 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 16 기 1분기	제 15 기 1분기	제 15 기	제 14 기

영업활동현금흐름	21,653,102,672	15,366,943,546	15,377,371,367	35,887,836,002

영업에서창출된현금	25,472,760,631	19,207,342,601	30,348,668,837	41,423,568,154

당기순이익	1,867,197,164	3,165,496,820	26,125,870,870	35,673,701,655

비현금항목의조정	16,217,707,044	12,816,433,578	33,821,773,719	49,113,447,861

퇴직급여	2,270,810,968	2,551,598,714	(6,667,084,663)	9,984,062,626

장기종업원급여	71,821,820	1,887,144,474

주식보상비	13,089,021	47,135,700	193,599,201	88,892,610

감가상각비	5,969,165,221	5,141,654,068	20,582,196,237	18,718,391,504

투자부동산상각비	329,136,719	239,046,681	1,136,366,804	950,140,704

무형자산상각비	1,513,986,451	1,518,363,309	6,095,234,382	3,430,526,252

대손상각비	341,142,102	601,194,300	2,021,761,090	1,023,565,164

기타의대손상각비	322,231,799	10,025,241

무형자산처분손실	1,320,000	66,893,981	72,755,971	138,076,370

외화환산손실	2,366,498,952	687,302,532	1,501,321,461	200,549,217

유형자산처분손실	1,000	645,616	16,737,576	27,867,204

재고자산감모손실	842,716,230	491,958,395	3,570,599,377	2,646,532,395

재고자산폐기손실	106,374,455	216,899,599	914,391,161	630,797,470

무형자산손상차손	12,602,050	6,948,183	279,135,974	580,500,000

이자비용	1,511,009,755	935,227,500	4,717,136,668	3,396,955,216

매도가능금융자산손상차손	965,400,000

법인세비용	1,607,875,974	1,570,937,097	1,483,423,329	12,077,721,663

지분법손실	53,897,693	305,267,849

배당금수익	(36,821,917)

외화환산이익	(511,573,010)	(492,321,716)	(2,085,932,191)	(771,843,548)

유형자산처분이익	(2,107,020)	(49,010,182)	(238,960,772)	(33,102,014)

관계기업주식처분이익	(563,551,526)

이자수익	(565,471,219)	(703,225,427)	(2,678,275,699)	(3,242,394,541)

지분법이익	(14,814,772)	(260,469,751)	(170,238,905)

자산ㆍ부채의증감	7,387,856,423	3,225,412,203	(29,598,975,752)	(43,363,581,362)

매출채권의감소(증가)	(8,801,911,537)	(520,529,274)	(26,501,740,796)	(12,433,416,621)

미수금의감소(증가)	(2,253,511,135)	679,213,463	5,330,442,491	(290,130,402)

미수수익의감소(증가)	(119,040)	(59,446)

재고자산의감소(증가)	(7,054,741,800)	9,917,020,669	(23,056,518,105)	(16,753,438,838)

기타유동자산의감소(증가)	(3,092,403,849)	(3,069,581,426)	4,881,627,017	(3,107,009,963)

장기매출채권의감소(증가)	166,853,823	(7,838,279)	56,552,620

보증금의감소(증가)	(4,169,038,380)	400,575,522	(1,319,325,263)	(3,675,196,168)

기타비유동자산의감소(증가)	175,454,920	1,010,496,962

매입채무의증가(감소)	21,618,524,576	4,041,386,359	15,816,718,115	4,339,748,781

미지급금의증가(감소)	5,039,946,833	(4,274,138,703)	2,329,584,202	1,596,170,215

예수금의감소(증가)	(229,411,304)	1,295,217,048	670,698,678	118,270,050

예수보증금의증가(감소)	(360,000,000)	28,000,000	108,200,627	585,252,603

기타유동충당부채의증가(감소)	(719,699,393)

장기미지급금의증가(감소)	59,541,622	(281,359,378)	(672,601,224)

장기예수보증금의증가(감소)	5,616,402,920	563,425,480	1,752,313,040	(49,260,180)

기타유동부채의증가(감소)	1,526,404,996	(5,377,236,333)	(4,911,449,476)	4,640,551,680

기타충당부채의증가(감소)	109,831,291	(290,330,452)	(763,195,836)	(501,415,669)

기타장기부채의증가(감소)	(445,848,440)	(194,607,170)

퇴직금의지급	(846,553,005)	(2,530,874,623)	(1,735,388,868)	(17,508,396,369)

사외적립자산의감소(증가)	730,165,257	2,136,869,028	(1,892,472,631)

배당금수취	36,821,917

이자수취	293,332,418	634,899,232	2,529,717,636	3,882,580,484

이자지급	(2,450,525,432)	(1,519,390,196)	(7,717,634,181)	(5,282,491,804)

법인세납부(환급)	(1,699,286,862)	(2,955,908,091)	(9,783,380,925)	(4,135,820,832)

투자활동현금흐름	(38,171,376,078)	(2,903,315,598)	(155,768,240,991)	(108,594,405,011)

투자활동으로인한현금유입액	51,432,121,611	43,399,828,262	107,210,467,345	89,529,321,164

단기금융상품의감소	51,368,011,587	36,514,823,074	99,620,380,993	81,936,598,233

단기대여금의감소	2,000,004	1,333,336	2,333,338	333,334

장기금융상품의감소	103,347,583

유형자산의처분	2,110,000	103,671,852	433,405,431	130,389,597

무형자산의처분	60,000,020	1,780,000,000	2,051,000,000	1,475,000,000

매도가능금융자산의처분	5,000,000,000	5,000,000,000	5,987,000,000

투자활동으로인한현금유출액	(89,603,497,689)	(46,303,143,860)	(262,978,708,336)	(198,123,726,175)

단기금융상품의증가	(64,090,215,706)	(12,757,212,234)	(94,829,082,024)	(46,066,163,610)

단기대여금의증가	(4,333,334)

유형자산의취득	(23,915,260,389)	(16,930,680,957)	(141,425,419,867)	(95,129,905,024)

투자부동산의취득	(47,783,000)	(1,283,580,818)

무형자산의취득	(964,617,594)	(15,861,600,669)	(21,826,431,173)	(3,178,791,841)

매도가능금융자산의취득	(555,621,000)	(723,650,000)	(720,200,000)	(13,796,133,714)

장기대여금의증가	(2,773,994,454)	(15,666,666)

장기금융상품의증가	(30,000,000)	(30,000,000)	(120,000,000)	(352,160,000)

종속기업주식의취득	(39,580,571,986)

재무활동현금흐름	(1,879,302,337)	3,571,033,218	159,151,547,688	67,860,136,446

재무활동으로인한현금유입액	3,358,970,685	8,551,911,798	211,357,035,268	95,236,217,949

단기차입금의차입	3,177,170,685	3,828,061,234	5,091,471,836	5,009,102,237

사채의발행	199,251,030,000	89,613,800,000

종속기업유상증자	4,723,850,564	7,014,533,432	608,755,712

자기주식의감소	181,800,000	4,560,000

재무활동으로인한현금유출액	(5,238,273,022)	(4,980,878,580)	(52,205,487,580)	(27,376,081,503)

단기차입금의상환	(5,238,273,022)	(4,980,878,580)	(4,980,878,580)	(17,151,472,503)

유동성사채의상환	(40,000,000,000)

장기차입금의상환	(3,000,000,000)

배당금지급	(7,224,609,000)	(7,224,609,000)

현금성자산의외화환산효과	(1,346,795,081)	(148,646,571)	(599,081,137)	638,402,947

연결범위의변동	183,015,682	495,008,820

현금및현금성자산의순증가(감소)	(19,744,370,824)	15,886,014,595	18,344,612,609	(3,713,020,796)

기초현금및현금성자산	78,280,444,266	59,935,831,657	59,935,831,657	63,648,852,453

기말현금및현금성자산	58,536,073,442	75,821,846,252	78,280,444,266	59,935,831,657