대웅제약 분기보고서 (2016.09)
2. 연결재무제표

연결 재무상태표
제 15 기 3분기말 2016.09.30 현재
제 14 기말 2015.12.31 현재
제 13 기말 2014.12.31 현재
(단위 : 원)

제 15 기 3분기말	제 14 기말	제 13 기말

자산

유동자산	473,460,954,888	453,104,620,630	403,786,940,037

현금및현금성자산	75,006,864,797	59,935,831,657	63,648,852,453

단기금융자산	66,708,873,053	87,155,375,059	118,382,961,266

매출채권및기타채권	149,159,560,707	142,354,483,942	102,957,332,933

재고자산	170,204,267,251	144,507,850,740	111,864,088,498

매도가능금융자산	5,000,000,000	0

당기법인세자산	171,714,324

기타유동자산	12,209,674,756	14,151,079,232	6,933,704,887

비유동자산	593,982,502,181	491,424,384,442	290,476,967,901

장기금융자산	553,708,433	463,708,433	10,500,000

장기매도가능금융자산	7,880,411,266	7,993,459,730	10,699,563,340

장기매출채권및기타채권	4,152,984,367	3,877,221,837	2,677,410,760

관계기업투자	2,270,380,660	2,269,572,822	1,535,782,391

유형자산	341,727,314,824	255,844,141,508	160,109,521,308

투자부동산	81,771,290,574	82,488,430,621	81,972,599,671

무형자산	152,365,076,515	136,722,249,387	31,409,592,726

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

기타비유동자산	27,375,347	2,437,425	1,013,846,609

이연법인세자산	2,690,383,986	1,219,586,470	300,069,541

자산총계	1,067,443,457,069	944,529,005,072	694,263,907,938

부채

유동부채	158,379,534,256	149,436,906,855	79,679,837,715

매입채무및기타채무	88,922,270,992	73,189,294,083	57,708,103,039

단기차입금	6,395,283,841	7,480,878,580	4,851,472,503

유동성사채	39,998,937,697	39,962,572,193	0

기타충당부채	6,405,349,271	6,499,177,961	3,782,575,364

당기법인세부채	3,306,866,365	7,201,178,375	237,463,843

이연수익	78,949,566	472,506,750	524,897,726

기타유동부채	13,271,876,524	14,631,298,913	12,575,325,240

비유동부채	326,135,666,757	214,851,554,279	159,078,086,931

장기매입채무및기타채무	12,724,790,272	12,145,847,401	9,518,288,712

장기차입금	289,246,803,529	189,410,334,356	139,512,335,626

퇴직급여부채	14,319,991,425	3,135,611,792	10,047,462,593

이연법인세부채	9,703,531,025	10,019,210,224	0

기타비유동부채	140,550,506	140,550,506	0

부채총계	484,515,201,013	364,288,461,134	238,757,924,646

자본

지배기업 소유주지분	478,550,904,642	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	99,313,994,392	97,961,630,889	97,964,499,879

기타자본구성요소	(2,816,836,683)	1,238,816,159	3,290,619,667

이익잉여금(결손금)	398,002,878,815	396,820,409,914	357,773,943,302

비지배지분	104,377,351,414	100,168,818,858	12,426,052,326

자본총계	582,928,256,056	580,240,543,938	455,505,983,292

자본과부채총계	1,067,443,457,069	944,529,005,072	694,263,907,938

연결 포괄손익계산서
제 15 기 3분기 2016.01.01 부터 2016.09.30 까지
제 14 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 14 기 3분기	제 14 기	제 13 기

3개월	누적	3개월	누적

수익(매출액)	220,515,512,695	647,683,582,263	226,852,294,875	624,681,331,596	839,686,478,174	735,889,423,941

매출원가	(127,224,033,260)	(370,873,511,931)	(151,074,583,114)	(409,271,891,898)	(537,082,983,390)	(465,702,014,664)

매출총이익	93,291,479,435	276,810,070,332	75,777,711,761	215,409,439,698	302,603,494,784	270,187,409,277

판매비와관리비	(88,593,132,866)	(262,091,566,303)	(64,972,018,832)	(175,235,386,531)	(259,039,049,984)	(218,243,014,833)

영업이익(손실)	4,698,346,569	14,718,504,029	10,805,692,929	40,174,053,167	43,564,444,800	51,944,394,444

영업외손익	157,653,801	1,356,492,833	1,126,537,204	3,268,348,024	4,186,978,518	1,740,601,516

지분법손익	49,319,803	807,837	131,431,373	224,691,552	170,238,905	(23,971,536)

금융이익	2,275,957,172	6,432,118,567	2,065,024,682	5,345,444,142	7,238,537,325	5,255,745,594

금융원가	(3,793,289,989)	(9,359,899,319)	(1,856,546,866)	(5,184,479,939)	(6,512,946,424)	(3,203,842,222)

기타영업외수익	2,083,644,567	5,513,973,119	1,033,473,685	3,463,348,371	5,297,336,284	5,724,371,584

기타영업외비용	(457,977,752)	(1,230,507,371)	(246,845,670)	(580,656,102)	(2,006,187,572)	(6,011,701,904)

법인세비용차감전순이익	4,856,000,370	16,074,996,862	11,932,230,133	43,442,401,191	47,751,423,318	53,684,995,960

법인세비용	(2,017,706,097)	(5,156,194,577)	(4,351,602,895)	(12,196,631,907)	(12,077,721,663)	(23,215,040,141)

당기순이익(손실)	2,838,294,273	10,918,802,285	7,580,627,238	31,245,769,284	35,673,701,655	30,469,955,819

기타포괄손익	(3,280,188,935)	(7,366,115,280)	409,902,102	(183,774,720)	(576,524,861)	(11,214,318,360)

후속적으로 당기손익으로 재분류되는 항목	(3,243,902,376)	(4,416,721,496)	438,350,541	(754,158,376)	(2,219,587,210)	(2,627,865,265)

매도가능금융자산평가손익	(354,363,712)	(836,698,464)	(1,354,343,432)	(2,964,208,864)	(3,124,718,112)	(4,153,234,176)

해외사업환산손익	(3,925,190,873)	(4,990,110,897)	1,419,269,835	1,836,626,350	250,069,624	620,126,840

법인세효과	1,035,652,209	1,410,087,865	373,424,138	373,424,138	655,061,278	905,242,071

후속적으로 당기손익으로 재분류되지 않는 항목	(36,286,559)	(2,949,393,784)	(28,448,439)	570,383,656	1,643,062,349	(8,586,453,095)

보험수리적손익	(47,871,450)	(3,891,020,823)	153,652,940	752,485,035	2,260,940,260	(11,330,143,524)

법인세효과	11,584,891	941,627,039	(182,101,379)	(182,101,379)	(617,877,911)	2,743,690,429

총포괄손익	(441,894,662)	3,552,687,005	7,990,529,340	31,061,994,564	35,097,176,794	19,255,637,459

당기순이익(손실)의 귀속

지배기업 소유주지분	4,108,619,504	11,356,471,685	10,425,876,130	34,582,465,837	42,930,060,242	31,544,474,833

비지배지분	(1,270,325,231)	(437,669,400)	(2,845,248,892)	(3,336,696,553)	(7,256,358,587)	(1,074,519,014)

포괄손익의 귀속

지배기업 소유주지분	1,068,539,794	4,351,425,059	10,482,358,183	33,983,198,680	44,219,272,104	20,120,240,364

비지배지분	(1,510,434,456)	(798,738,054)	(2,491,828,843)	(2,921,204,116)	(9,122,095,310)	(864,602,905)

주당이익

기본 및 희석주당이익	398	1,100	1,010	3,351	4,160	3,056

연결 자본변동표
제 15 기 3분기 2016.01.01 부터 2016.09.30 까지
제 14 기 3분기 2015.01.01 부터 2015.09.30 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	자기주식	기타불입자본	기타자본구성요소	미처분이익잉여금(미처리결손금)	지배기업의 소유주에게 귀속되는 자본 합계

2014.01.01 (기초자본)	28,966,437,500	(44,915,569,382)	100,420,493,057	6,126,047,306	343,074,971,299	433,672,379,780	4,291,040,843	437,963,420,623

자본의 변동	포괄손익

당기순이익	31,544,474,833	31,544,474,833	(1,074,519,014)	30,469,955,819

매도가능증권평가손익	(3,148,151,505)	(3,148,151,505)	(3,148,151,505)

지분법자본변동

해외사업환산손익	312,723,866	312,723,866	207,562,374	520,286,240

보험수리적손익	(8,588,806,830)	(8,588,806,830)	2,353,735	(8,586,453,095)

자본에 직접 인식된 주주와의 거래

배당	(8,256,696,000)	(8,256,696,000)	(8,256,696,000)

유상증자

종속기업유상증자	(2,455,993,178)	(2,455,993,178)	(2,455,993,178)

비지배지분의종속기업지분추가취득

연결범위의변동	8,999,614,388	8,999,614,388

기타

2014.12.31 (기말자본)	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

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)

지분법자본변동

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

배당	(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

종속기업유상증자	(8,841,640)	(8,841,640)	(8,841,640)

비지배지분의종속기업지분추가취득	(7,041,136)	(7,041,136)

연결범위의변동	96,282,607,817	96,282,607,817

기타

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

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	34,582,465,837	34,582,465,837	(3,336,696,553)	31,245,769,284

매도가능증권평가손익	(2,246,870,319)	(2,246,870,319)	(2,246,870,319)

지분법자본변동

해외사업환산손익	1,077,219,506	1,077,219,506	415,492,437	1,492,711,943

보험수리적손익	570,383,656	570,383,656	570,383,656

자본에 직접 인식된 주주와의 거래

배당	(7,224,609,000)	(7,224,609,000)	(7,224,609,000)

유상증자

종속기업유상증자	(8,841,640)	(8,841,640)	(8,841,640)

비지배지분의종속기업지분추가취득

연결범위의변동

기타

2015.09.30 (기말자본)	28,966,437,500	(44,915,569,382)	97,955,658,239	2,120,968,854	385,702,183,795	469,829,679,006	9,504,848,210	479,334,527,216

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	11,356,471,685	11,356,471,685	(437,669,400)	10,918,802,285

매도가능증권평가손익	(634,217,436)	(634,217,436)	(634,217,436)

지분법자본변동

해외사업환산손익	(3,421,435,406)	(3,421,435,406)	(361,068,654)	(3,782,504,060)

보험수리적손익	(2,949,393,784)	(2,949,393,784)	(2,949,393,784)

자본에 직접 인식된 주주와의 거래

배당	(7,224,609,000)	(7,224,609,000)	(7,224,609,000)

유상증자

종속기업유상증자

비지배지분의종속기업지분추가취득	1,352,363,503	1,352,363,503	5,007,270,610	6,359,634,113

연결범위의변동

기타

2016.09.30 (기말자본)	28,966,437,500	(44,915,569,382)	99,313,994,392	(2,816,836,683)	398,002,878,815	478,550,904,642	104,377,351,414	582,928,256,056

연결 현금흐름표
제 15 기 3분기 2016.01.01 부터 2016.09.30 까지
제 14 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 14 기 3분기	제 14 기	제 13 기

영업활동현금흐름	13,181,027,857	29,892,697,422	35,887,836,002	25,945,213,396

영업에서창출된현금	26,398,190,030	34,476,223,685	41,423,568,154	59,177,028,553

당기순이익	10,918,802,285	31,245,769,284	35,673,701,655	30,469,955,819

비현금항목의조정	39,897,628,940	37,947,410,866	49,113,447,861	51,649,297,599

퇴직급여	7,627,303,269	7,267,806,171	9,984,062,626	7,498,620,825

주식보상비	169,201,589	58,910,793	88,892,610

감가상각비	15,270,802,616	13,428,519,554	18,718,391,504	15,164,854,077

투자부동산상각비	717,140,047	706,685,342	950,140,704	943,245,793

무형자산상각비	4,596,852,470	2,174,535,789	3,430,526,252	1,465,060,443

대손상각비	832,203,910	757,509,561	1,023,565,164

기타의대손상각비	2,384,241,268

무형자산처분손실	70,435,981	138,076,370	138,076,370

외화환산손실	2,869,469,990	217,064,109	200,549,217	86,524,402

유형자산처분손실	1,854,868	25,754,024	27,867,204	204,887,325

재고자산감모손실	2,441,127,136	1,477,151,967	2,646,532,395	2,053,176,136

재고자산폐기손실	527,502,414	630,797,470	33,195,027

무형자산손상차손	152,960,271	580,500,000

이자비용	2,661,971,124	2,941,763,555	3,396,955,216	1,585,955,400

매도가능금융자산손상차손	269,000,000

법인세비용	5,156,194,577	12,196,631,907	12,077,721,663	23,215,040,141

지분법손실	23,971,536

관계기업주식손상차손	815,443,213

대손충당금환입	(725,593,124)

외화환산이익	(895,224,447)	(691,372,175)	(771,843,548)	(538,153,797)

유형자산처분이익	(230,157,065)	(28,937,687)	(33,102,014)	(12,190,564)

무형자산처분이익	(150,454,546)

재고자산평가손실환입	(42,734,035)

관계기업주식처분이익	(563,551,526)

이자수익	(2,071,201,973)	(2,455,262,827)	(3,242,394,541)	(2,667,525,956)

지분법이익	(807,837)	(224,691,552)	(170,238,905)

자산ㆍ부채의증감	(24,418,241,195)	(34,716,956,465)	(43,363,581,362)	(22,942,224,865)

매출채권의감소(증가)	(7,684,117,994)	(15,637,102,592)	(12,433,416,621)	(11,520,325,063)

미수금의감소(증가)	(527,754,158)	(2,037,662,841)	(290,130,402)	(57,605,806)

미수수익의감소(증가)	(59,446)

재고자산의감소(증가)	(29,156,867,754)	(14,959,547,023)	(16,753,438,838)	1,202,833,457

기타유동자산의감소(증가)	2,713,047,969	(4,983,403,682)	(3,107,009,963)	(3,575,375,719)

장기매출채권의감소(증가)	(7,937,660)	56,552,620

보증금의감소(증가)	(405,803,729)	(3,277,960,877)	(3,675,196,168)	(189,751,180)

장기선급금의감소(증가)	903,533,242

기타비유동자산의감소(증가)	(28,629,161)	1,014,655,291	1,010,496,962

매입채무의증가(감소)	9,108,776,825	2,411,849,616	4,339,748,781	1,049,309,062

미지급금의증가(감소)	5,027,068,987	776,066,820	1,596,170,215	3,210,782,344

예수금의감소(증가)	1,807,802,784	289,833,249	118,270,050	(109,757,095)

예수보증금의증가(감소)	345,200,627	585,252,603	777,140,055

기타유동충당부채의증가(감소)	(719,699,393)

장기미지급금의증가(감소)	(718,800,000)	(663,900,000)	(672,601,224)

장기예수보증금의증가(감소)	1,173,957,918	1,061,528,183	(49,260,180)	709,775,600

기타유동부채의증가(감소)	(5,636,412,698)	2,220,290,075	4,640,551,680	(1,340,750,792)

기타충당부채의증가(감소)	(93,828,690)	(505,047,961)	(501,415,669)	(117,898,534)

관계사전출입

퇴직금의지급	(6,972,295,475)	(3,463,971,292)	(17,508,396,369)	(384,134,436)

사외적립자산의감소(증가)	6,638,351,014	3,037,416,569	(13,500,000,000)

이자수취	2,117,763,909	3,123,723,097	3,882,580,484	1,863,390,978

이자지급	(5,471,028,048)	(3,654,326,570)	(5,282,491,804)	(1,220,123,283)

법인세납부(환급)	(9,863,898,034)	(4,052,922,790)	(4,135,820,832)	(33,875,082,852)

투자활동현금흐름	(93,654,618,104)	(10,528,642,331)	(108,594,405,011)	(129,445,729,515)

투자활동으로인한현금유입액	46,157,039,052	75,477,996,483	89,529,321,164	38,652,876,071

단기금융상품의감소	38,864,753,428	74,999,142,084	81,936,598,233	38,368,829,045

단기대여금의감소	3,333,340	333,334

유형자산의처분	347,952,284	178,854,399	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	(139,811,657,156)	(86,006,638,814)	(198,123,726,175)	(168,098,605,586)

단기금융상품의증가	(18,293,185,995)	(386,201,221)	(46,066,163,610)	(118,383,561,266)

단기대여금의증가	(600,666,660)	(4,333,334)

유형자산의취득	(98,624,874,586)	(70,447,141,864)	(95,129,905,024)	(46,002,406,769)

무형자산의취득	(21,479,279,915)	(2,691,914,295)	(3,178,791,841)	(2,953,632,301)

당기손익인식지정금융자산의증가	(10,987,000,000)

매도가능금융자산의취득	(723,650,000)	(1,434,783,854)	(13,796,133,714)	(759,005,250)

장기대여금의증가	(15,666,666)

장기금융상품의증가	(90,000,000)	(20,000,000)	(352,160,000)

종속기업주식의취득	(39,580,571,986)

국고보조금의감소	(39,597,580)

재무활동현금흐름	97,627,658,467	28,955,799,112	67,860,136,446	99,510,666,567

재무활동으로인한현금유입액	109,791,175,704	95,912,452,601	95,236,217,949	108,267,457,873

단기차입금의차입	3,945,238,755	5,709,357,440	5,009,102,237	2,336,953,450

유상증자	4,439,206,949	589,295,161

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

종속기업유상증자	1,833,900,000	608,755,712	6,356,804,423

자기주식의감소	4,560,000

재무활동으로인한현금유출액	(12,163,517,237)	(66,956,653,489)	(27,376,081,503)	(8,756,791,306)

단기차입금의상환	(4,938,908,237)	(17,151,472,503)	(17,151,472,503)	(500,095,306)

장기차입금의상환	(3,000,000,000)	(3,000,000,000)

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

종속기업추가취득	(39,580,571,986)

현금성자산의외화환산효과	(2,083,035,080)	898,305,613	638,402,947	(20,427,252)

연결범위의변동	495,008,820

현금및현금성자산의순증가(감소)	15,071,033,140	49,218,159,816	(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	75,006,864,797	112,867,012,269	59,935,831,657	63,648,852,453