대웅제약 반기보고서 (2016.06)
2. 연결재무제표

연결 재무상태표
제 15 기 반기말 2016.06.30 현재
제 14 기말 2015.12.31 현재
제 13 기말 2014.12.31 현재
(단위 : 원)

제 15 기 반기말	제 14 기말	제 13 기말

자산

유동자산	522,437,182,000	453,104,620,630	403,786,940,037

현금및현금성자산	77,537,495,320	59,935,831,657	63,648,852,453

단기금융자산	104,859,931,798	87,155,375,059	118,382,961,266

매출채권및기타채권	149,904,183,538	142,354,483,942	102,957,332,933

재고자산	161,211,179,995	144,507,850,740	111,864,088,498

매도가능금융자산	10,000,000,000	5,000,000,000	0

기타유동자산	18,924,391,349	14,151,079,232	6,933,704,887

비유동자산	550,086,670,611	491,424,384,442	290,476,967,901

장기금융자산	523,708,433	463,708,433	10,500,000

장기매도가능금융자산	8,234,774,978	7,993,459,730	10,699,563,340

장기매출채권및기타채권	2,274,820,698	3,877,221,837	2,677,410,760

관계기업투자	2,221,060,789	2,269,572,822	1,535,782,391

유형자산	302,927,803,821	255,844,141,508	160,109,521,308

투자부동산	82,010,337,254	82,488,430,621	81,972,599,671

무형자산	148,429,521,777	136,722,249,387	31,409,592,726

기타투자자산	543,576,209	543,576,209	748,081,555

기타비유동자산	786,015	2,437,425	1,013,846,609

이연법인세자산	2,920,280,637	1,219,586,470	300,069,541

자산총계	1,072,523,852,611	944,529,005,072	694,263,907,938

부채

유동부채	166,645,057,869	149,436,906,855	79,679,837,715

매입채무및기타채무	95,899,800,352	73,189,294,083	57,708,103,039

단기차입금	7,395,186,341	7,480,878,580	4,851,472,503

유동성사채	39,986,723,698	39,962,572,193	0

기타충당부채	6,350,282,253	6,499,177,961	3,782,575,364

당기법인세부채	4,036,232,086	7,201,178,375	237,463,843

이연수익	392,471,284	472,506,750	524,897,726

기타유동부채	12,584,361,855	14,631,298,913	12,575,325,240

비유동부채	322,903,807,961	214,851,554,279	159,078,086,931

장기매입채무및기타채무	12,394,576,942	12,145,847,401	9,518,288,712

장기차입금	289,142,839,761	189,410,334,356	139,512,335,626

퇴직급여부채	11,798,221,210	3,135,611,792	10,047,462,593

이연법인세부채	9,427,619,542	10,019,210,224	0

기타비유동부채	140,550,506	140,550,506	0

부채총계	489,548,865,830	364,288,461,134	238,757,924,646

자본

지배기업 소유주지분	477,399,260,437	480,071,725,080	443,079,930,966

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	99,230,889,981	97,961,630,889	97,964,499,879

기타자본구성요소	186,956,468	1,238,816,159	3,290,619,667

이익잉여금(결손금)	393,930,545,870	396,820,409,914	357,773,943,302

비지배지분	105,575,726,344	100,168,818,858	12,426,052,326

자본총계	582,974,986,781	580,240,543,938	455,505,983,292

자본과부채총계	1,072,523,852,611	944,529,005,072	694,263,907,938

연결 포괄손익계산서
제 15 기 반기 2016.01.01 부터 2016.06.30 까지
제 14 기 반기 2015.01.01 부터 2015.06.30 까지
제 14 기 2015.01.01 부터 2015.12.31 까지
제 13 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 15 기 반기	제 14 기 반기	제 14 기	제 13 기

3개월	누적	3개월	누적

수익(매출액)	215,946,416,635	427,168,069,568	204,172,975,786	397,829,036,721	839,686,478,174	735,889,423,941

매출원가	(120,914,295,007)	(243,649,478,671)	(133,246,957,780)	(258,197,308,784)	(537,082,983,390)	(465,702,014,664)

매출총이익	95,032,121,628	183,518,590,897	70,926,018,006	139,631,727,937	302,603,494,784	270,187,409,277

판매비와관리비	(89,405,560,209)	(173,498,433,437)	(54,684,161,727)	(110,263,367,699)	(259,039,049,984)	(218,243,014,833)

영업이익(손실)	5,626,561,419	10,020,157,460	16,241,856,279	29,368,360,238	43,564,444,800	51,944,394,444

영업외손익	856,001,154	1,198,839,032	345,669,454	2,141,810,820	4,186,978,518	1,740,601,516

지분법손익	(63,326,738)	(48,511,966)	74,441,092	93,260,179	170,238,905	(23,971,536)

금융이익	1,985,667,324	4,156,161,395	1,026,367,720	3,280,419,460	7,238,537,325	5,255,745,594

금융원가	(2,841,679,223)	(5,566,609,330)	(1,617,001,467)	(3,327,933,073)	(6,512,946,424)	(3,203,842,222)

기타영업외수익	2,054,728,218	3,430,328,552	1,109,944,270	2,429,874,686	5,297,336,284	5,724,371,584

기타영업외비용	(279,388,427)	(772,529,619)	(248,082,161)	(333,810,432)	(2,006,187,572)	(6,011,701,904)

법인세비용차감전순이익	6,482,562,573	11,218,996,492	16,587,525,733	31,510,171,058	47,751,423,318	53,684,995,960

법인세비용	(1,567,551,383)	(3,138,488,480)	(3,988,449,653)	(7,845,029,012)	(12,077,721,663)	(23,215,040,141)

당기순이익(손실)	4,915,011,190	8,080,508,012	12,599,076,080	23,665,142,046	35,673,701,655	30,469,955,819

기타포괄손익	(3,396,704,788)	(4,085,926,345)	2,111,819,039	(593,676,822)	(576,524,861)	(11,214,318,360)

후속적으로 당기손익으로 재분류되는 항목	(607,282,528)	(1,172,819,120)	1,413,151,241	(1,192,508,917)	(2,219,587,210)	(2,627,865,265)

매도가능금융자산평가손익	(227,361,472)	(482,334,752)	1,684,580,584	(1,609,865,432)	(3,124,718,112)	(4,153,234,176)

해외사업환산손익	(573,802,813)	(1,064,920,024)	536,017,614	417,356,515	250,069,624	620,126,840

법인세효과	193,881,757	374,435,656	(807,446,957)	655,061,278	905,242,071

후속적으로 당기손익으로 재분류되지 않는 항목	(2,789,422,260)	(2,913,107,225)	698,667,798	598,832,095	1,643,062,349	(8,586,453,095)

보험수리적손익	(3,679,976,597)	(3,843,149,373)	730,541,466	598,832,095	2,260,940,260	(11,330,143,524)

법인세효과	890,554,337	930,042,148	(31,873,668)	(617,877,911)	2,743,690,429

총포괄손익	1,518,306,402	3,994,581,667	14,710,895,119	23,071,465,224	35,097,176,794	19,255,637,459

당기순이익(손실)의 귀속

지배기업 소유주지분	4,426,035,663	7,247,852,181	12,817,726,093	24,156,589,707	42,930,060,242	31,544,474,833

비지배지분	488,975,527	832,655,831	(218,650,013)	(491,447,661)	(7,256,358,587)	(1,074,519,014)

포괄손익의 귀속

지배기업 소유주지분	988,614,792	3,282,885,265	14,790,923,301	23,500,840,497	44,219,272,104	20,120,240,364

비지배지분	529,691,610	711,696,402	(80,028,182)	(429,375,273)	(9,122,095,310)	(864,602,905)

주당이익

기본 및 희석주당이익	429	702	1,242	2,341	4,160	3,056

연결 자본변동표
제 15 기 반기 2016.01.01 부터 2016.06.30 까지
제 14 기 반기 2015.01.01 부터 2015.06.30 까지
제 14 기 2015.01.01 부터 2015.12.31 까지
제 13 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

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

연결자본조정	연결기타포괄손익누계액	기타자본구성요소 합계

2014.01.01 (기초자본)	29,070,990,000	169,637,307,670	(51,741,366,304)	2,319,940,076	(49,421,426,228)	248,746,778,684	398,033,650,126	289,034,818,170	687,068,468,296

자본의 변동	포괄손익

당기순이익	23,811,158,084	23,811,158,084	14,065,980,232	37,877,138,316

매도가능증권평가손익	(2,143,526,825)	(2,143,526,825)	(2,143,526,825)	(1,841,438,812)	(3,984,965,637)

지분법자본변동	18,630,815	18,630,815	18,630,815	18,630,815

해외사업환산손익	(526,097,768)	(526,097,768)	(526,097,768)	1,262,940,595	736,842,827

보험수리적손익	(5,834,198,467)	(5,834,198,467)	(4,952,006,304)	(10,786,204,771)

자본에 직접 인식된 주주와의 거래

배당	412,424,776	(4,260,461,500)	(3,848,036,724)	(4,893,751,976)	(8,741,788,700)

종속기업주식취득및처분

종속기업유상증자	(1,000,323,464)	(1,000,323,464)	7,543,944,673	6,543,621,209

자기주식처분

종속기업지분변동	21,871,512,055	21,871,512,055	(21,871,512,055)

기타

2014.12.31 (기말자본)	29,070,990,000	190,920,921,037	(51,741,366,304)	(331,053,702)	(52,072,420,006)	262,463,276,801	430,382,767,832	278,348,974,523	455,505,983,292

2015.01.01 (기초자본)	29,070,990,000	190,920,921,037	(51,741,366,304)	(331,053,702)	(52,072,420,006)	262,463,276,801	430,382,767,832	278,348,974,523	708,731,742,355

자본의 변동	포괄손익

당기순이익	38,623,412,957	38,623,412,957	15,967,003,428	54,590,416,385

매도가능증권평가손익	(1,387,184,028)	(1,387,184,028)	(1,387,184,028)	(1,208,497,472)	(2,595,681,500)

지분법자본변동	(32,358,784)	(32,358,784)	(32,358,784)	(32,358,784)

해외사업환산손익	508,009,247	508,009,247	508,009,247	(744,112,040)	(236,102,793)

보험수리적손익	1,767,895,078	1,767,895,078	(43,027,564)	1,724,867,514

자본에 직접 인식된 주주와의 거래

배당	(4,260,461,500)	(4,260,461,500)	(3,921,161,299)	(8,181,622,799)

종속기업주식취득및처분	(158,100,582)	(158,100,582)	74,079,108,157	73,921,007,575

종속기업유상증자

자기주식처분

종속기업지분변동	2,730,574	2,730,574	592,535,585	595,266,159

기타	(22,448,294,362)	(2,679,524)	(2,679,524)	22,444,251,528	(6,722,358)	(31,439,994)	(38,162,352)

2015.12.31 (기말자본)	29,070,990,000	168,317,256,667	(51,744,045,828)	(1,242,587,267)	(52,986,633,095)	321,038,374,864	465,439,988,436	363,039,383,324	580,240,543,938

2015.01.01 (기초자본)	29,070,990,000	190,920,921,037	(51,741,366,304)	(331,053,702)	(52,072,420,006)	262,463,276,801	430,382,767,832	278,348,974,523	708,731,742,355

자본의 변동	포괄손익

당기순이익	23,208,000,218	23,208,000,218	14,177,523,395	37,385,523,613

매도가능증권평가손익	(502,213,719)	(502,213,719)	(502,213,719)	(803,036,088)	(1,305,249,807)

지분법자본변동	(40,203,338)	(40,203,338)	(40,203,338)	(40,203,338)

해외사업환산손익	(106,727,788)	(106,727,788)	(106,727,788)	768,287,964	661,560,176

보험수리적손익	(507,721,460)	(507,721,460)	303,427,543	(204,293,917)

자본에 직접 인식된 주주와의 거래

배당	(4,260,461,500)	(4,260,461,500)	(3,921,161,300)	(8,181,622,800)

종속기업주식취득및처분	(4,043,379)	(4,043,379)	245,984,015	241,940,636

종속기업유상증자

자기주식처분

종속기업지분변동

기타

2015.06.30 (기말자본)	29,070,990,000	190,916,877,658	(51,741,366,304)	(980,198,547)	(52,721,564,851)	280,903,094,059	448,169,396,866	289,120,000,052	737,289,396,918

2016.01.01 (기초자본)	29,070,990,000	168,317,256,667	(51,744,045,828)	(1,242,587,267)	(52,986,633,095)	321,038,374,864	465,439,988,436	363,039,383,324	828,479,371,760

자본의 변동	포괄손익

당기순이익	(4,341,850,516)	(4,341,850,516)	5,328,027,963	986,177,447

매도가능증권평가손익	(131,886,658)	(131,886,658)	(131,886,658)	(187,765,422)	(319,652,080)

지분법자본변동	34,319,923	34,319,923	34,319,923	34,319,923

해외사업환산손익	(710,069,255)	(710,069,255)	(710,069,255)	(657,259,222)	(1,367,328,477)

보험수리적손익	(2,019,218,002)	(2,019,218,002)	(1,582,383,149)	(3,601,601,151)

자본에 직접 인식된 주주와의 거래

배당	(4,260,461,500)	(4,260,461,500)	(3,921,161,592)	(8,181,623,092)

종속기업주식취득및처분	580,363,753	580,363,753	5,384,106,424	5,964,470,177

종속기업유상증자

자기주식처분	4,097,003,966	1,785,647,320	1,785,647,320	5,882,651,286	(1,601,467)	5,881,049,819

종속기업지분변동

기타

2016.06.30 (기말자본)	29,070,990,000	172,994,624,386	(49,958,398,508)	(2,050,223,257)	(52,008,621,765)	310,416,844,846	460,473,837,467	367,401,346,859	582,974,986,781

연결 현금흐름표
제 15 기 반기 2016.01.01 부터 2016.06.30 까지
제 14 기 반기 2015.01.01 부터 2015.06.30 까지
제 14 기 2015.01.01 부터 2015.12.31 까지
제 13 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 15 기 반기	제 14 기 반기	제 14 기	제 13 기

영업활동현금흐름	12,728,784,396	5,436,508,337	35,887,836,002	25,945,213,396

영업에서창출된현금	21,618,290,923	5,834,562,294	41,423,568,154	59,177,028,553

당기순이익	8,080,508,012	23,665,142,046	35,673,701,655	30,469,955,819

비현금항목의조정	25,833,993,720	23,466,579,257	49,113,447,861	51,649,297,599

퇴직급여	5,070,871,340	4,656,194,806	9,984,062,626	7,498,620,825

주식보상비	129,037,652	88,892,610

감가상각비	10,139,374,980	8,240,600,454	18,718,391,504	15,164,854,077

투자부동산상각비	478,093,367	472,047,344	950,140,704	943,245,793

무형자산상각비	3,053,614,991	999,370,474	3,430,526,252	1,465,060,443

대손상각비	603,971,793	459,582,724	1,023,565,164

기타의대손상각비	2,384,241,268

무형자산처분손실	70,435,981	6,600,000	138,076,370

외화환산손실	1,535,678,238	249,241,242	200,549,217	86,524,402

유형자산처분손실	677,628	25,749,024	27,867,204	204,887,325

재고자산감모손실	1,788,097,805	633,504,785	2,646,532,395	2,053,176,136

재고자산폐기손실	356,350,292	630,797,470	33,195,027

무형자산손상차손	20,437,286	580,500,000

이자비용	1,856,636,523	2,114,006,392	3,396,955,216	1,585,955,400

매도가능금융자산손상차손	269,000,000

법인세비용	3,138,488,480	7,845,029,012	12,077,721,663	23,215,040,141

지분법손실	48,511,965	23,971,536

관계기업주식손상차손	815,443,213

대손충당금환입	(725,593,124)

외화환산이익	(781,879,213)	(455,775,349)	(771,843,548)	(538,153,797)

유형자산처분이익	(153,902,747)	(24,481,363)	(33,102,014)	(12,190,564)

무형자산처분이익	(150,454,546)

관계기업주식처분이익	(563,551,526)

이자수익	(1,520,502,641)	(1,661,830,109)	(3,242,394,541)	(2,667,525,956)

지분법이익	(93,260,179)	(170,238,905)

자산ㆍ부채의증감	(12,296,210,809)	(41,297,159,009)	(43,363,581,362)	(22,942,224,865)

매출채권의감소(증가)	(8,777,954,887)	(20,565,869,391)	(12,433,416,621)	(11,520,325,063)

미수금의감소(증가)	106,960,488	27,751,507	(290,130,402)	(57,605,806)

미수수익의감소(증가)	(59,446)

재고자산의감소(증가)	(19,159,669,251)	(13,761,900,449)	(16,753,438,838)	1,202,833,457

기타유동자산의감소(증가)	(3,651,064,450)	(11,294,072,933)	(3,107,009,963)	(3,575,375,719)

장기매출채권의감소(증가)	(7,139,378)	56,552,620

보증금의감소(증가)	1,488,407,240	(3,361,936,935)	(3,675,196,168)	(189,751,180)

장기선급금의감소(증가)	903,533,242

기타비유동자산의감소(증가)	868,824,962	1,010,496,962

매입채무의증가(감소)	24,079,743,201	6,934,761,758	4,339,748,781	1,049,309,062

미지급금의증가(감소)	(1,979,960,225)	(1,919,547,342)	1,596,170,215	3,210,782,344

예수금의감소(증가)	2,305,023,250	297,841,972	118,270,050	(109,757,095)

예수보증금의증가(감소)	446,000,000	585,252,603	777,140,055

기타유동충당부채의증가(감소)	(719,699,393)

장기미지급금의증가(감소)	(424,243,330)	(672,601,224)

장기예수보증금의증가(감소)	549,187,918	702,087,183	(49,260,180)	709,775,600

기타유동부채의증가(감소)	(6,871,194,380)	1,770,219,926	4,640,551,680	(1,340,750,792)

기타충당부채의증가(감소)	(148,895,708)	(688,930,522)	(501,415,669)	(117,898,534)

관계사전출입	101,304,320

퇴직금의지급	(3,918,387,099)	(2,274,259,203)	(17,508,396,369)	(384,134,436)

사외적립자산의감소(증가)	3,565,671,482	1,967,870,458	(13,500,000,000)

이자수취	1,420,337,053	2,276,738,434	3,882,580,484	1,863,390,978

이자지급	(3,053,525,173)	(2,307,242,037)	(5,282,491,804)	(1,220,123,283)

법인세납부(환급)	(7,256,318,407)	(367,550,354)	(4,135,820,832)	(33,875,082,852)

투자활동현금흐름	(92,787,645,425)	29,135,028,912	(108,594,405,011)	(129,445,729,515)

투자활동으로인한현금유입액	7,204,976,511	139,244,033,237	89,529,321,164	38,652,876,071

단기금융상품의감소	138,853,190,913	81,936,598,233	38,368,829,045

단기대여금의감소	2,333,338	333,334

유형자산의처분	261,643,173	90,842,324	130,389,597	1,529,538

기타투자자산의처분	65,062,942

정부보조금의수취	12,000,000

무형자산의처분	1,941,000,000	300,000,000	1,475,000,000	205,454,546

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

투자활동으로인한현금유출액	(99,992,621,936)	(110,109,004,325)	(198,123,726,175)	(168,098,605,586)

단기금융상품의증가	(17,617,361,519)	(72,933,116,063)	(46,066,163,610)	(118,383,561,266)

단기대여금의증가	(4,333,334)

유형자산의취득	(55,285,096,671)	(35,549,623,460)	(95,129,905,024)	(46,002,406,769)

무형자산의취득	(16,306,513,746)	(1,270,209,972)	(3,178,791,841)	(2,953,632,301)

매도가능금융자산의취득	(10,723,650,000)	(356,054,830)	(13,796,133,714)	(759,005,250)

장기대여금의증가	(15,666,666)

장기금융상품의증가	(60,000,000)	(352,160,000)

종속기업주식의취득	(39,580,571,986)

재무활동현금흐름	98,291,162,651	(4,810,560,644)	67,860,136,446	99,510,666,567

재무활동으로인한현금유입액	110,496,650,231	6,781,612,573	95,236,217,949	108,267,457,873

단기차입금의차입	4,963,726,852	6,530,830,296	5,009,102,237	2,336,953,450

사채의발행	99,572,830,000	89,613,800,000	99,573,700,000

종속기업유상증자	5,960,093,379	250,782,277	608,755,712	6,356,804,423

자기주식의감소	4,560,000

재무활동으로인한현금유출액	(12,205,487,580)	(11,592,173,217)	(27,376,081,503)	(8,756,791,306)

단기차입금의상환	(4,980,878,580)	(4,358,722,577)	(17,151,472,503)	(500,095,306)

장기차입금의상환	(3,000,000,000)

배당금지급	(7,224,609,000)	(7,224,609,000)	(7,224,609,000)	(8,256,696,000)

종속기업추가취득	(8,841,640)

현금성자산의외화환산효과	(630,637,959)	189,596,716	638,402,947	(20,427,252)

연결범위의변동	495,008,820

현금및현금성자산의순증가(감소)	17,601,663,663	29,950,573,321	(3,713,020,796)	(4,010,276,804)

기초현금및현금성자산	59,935,831,657	63,648,852,453	63,648,852,453	67,659,129,257

기말현금및현금성자산	77,537,495,320	93,599,425,774	59,935,831,657	63,648,852,453