HB테크놀러지 사업보고서 (2022.12)
2. 연결재무제표

연결 재무상태표
제 26 기 2022.12.31 현재
제 25 기 2021.12.31 현재
제 24 기 2020.12.31 현재
(단위 : 원)

제 26 기	제 25 기	제 24 기

자산

Ⅰ.유동자산	83,657,858,910	106,088,528,601	165,054,854,131

(1)현금및현금성자산	19,758,743,004	25,065,025,731	68,349,645,446

(2)단기금융상품	0	8,298,500,000	11,604,255,743

(3)당기손익인식금융자산	910,429,470	1,723,971,240	1,310,046,634

(4)매출채권	9,980,962,955	7,433,459,585	17,035,189,055

(5)계약자산	32,494,545,829	34,876,710,403	31,186,449,413

(6)기타채권	1,378,852,282	1,246,435,340	2,764,459,771

(7)재고자산	14,417,562,117	19,514,189,545	27,310,186,692

(8)기타유동자산	2,692,365,575	2,988,842,062	5,481,116,191

(9)당기법인세자산	0	0	4,606,837

(10)유동파생상품	2,024,397,678	4,941,394,695	8,898,349

Ⅱ.비유동자산	225,544,557,900	172,865,886,364	116,371,381,068

(1)매도가능금융자산	102,911,322,686	42,498,009,223	19,209,266,780

(2)관계기업투자	63,681,000,000	77,678,503,345	0

(3)기타비유동금융자산	3,775,419,976	0	0

(4)기타비유동채권	0	3,632,707,022	3,782,917,736

(5)유형자산	44,479,925,850	36,059,058,445	46,287,376,662

(6)사용권자산	2,720,933,298	3,881,144,297	5,045,434,839

(7)투자부동산	696,016,966	706,992,877	3,973,776,085

(8)무형자산	3,914,873,512	4,330,778,307	34,873,524,151

(9)순확정급여자산	3,365,065,612	98,251,818	523,172,659

(10)이연법인세자산	0	3,980,441,030	2,675,912,156

자산총계	309,202,416,810	278,954,414,965	281,426,235,199

부채

Ⅰ.유동부채	70,281,619,326	40,383,083,218	71,407,443,564

(1)매입채무	7,187,244,643	10,239,652,806	16,193,059,971

(2)기타채무	7,183,831,904	7,127,191,386	11,134,008,174

(3)계약부채	1,541,471,045	6,713,095,531	2,549,667,823

(4)차입부채	11,566,386,000	11,066,656,000	33,789,039,836

(5)유동리스부채	1,137,854,514	1,145,573,393	1,447,838,355

(6)기타유동부채	528,720,102	518,937,872	929,208,002

(7)충당부채	1,685,510,585	3,290,274,567	3,244,142,010

(8)유동파생상품	0	245,960,083	0

(9)당기법인세부채	0	35,741,580	2,120,479,393

(10)전환사채	39,450,600,533	0	0

Ⅱ.비유동부채	32,691,389,331	58,067,541,713	6,742,977,480

(1)장기매입채무 및 기타비유동채무	16,394,774,679	6,441,407,310	20,000,000

(2)차입부채	972,216,000	2,638,872,000	0

(3)비유동리스부채	1,469,197,885	2,510,477,436	3,283,255,214

(4)전환사채	0	38,551,603,773	0

(5)기타비유동부채	259,776,067	186,313,983	284,230,932

(6)이연법인세부채	13,595,424,700	7,738,867,211	3,155,491,334

부채총계	102,973,008,657	98,450,624,931	78,150,421,044

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	206,229,408,153	180,051,635,097	164,800,623,057

(1)자본금	39,495,213,000	39,495,213,000	39,495,213,000

(2)주식발행초과금	74,062,019,735	74,062,019,735	74,062,019,735

(3)기타포괄손익누계액	8,976,359,544	8,554,894,725	1,429,288,827

(4)기타자본항목	(13,717,087,900)	(12,309,760,825)	(10,338,964,657)

(5)이익잉여금(결손금)	97,412,903,774	70,249,268,462	60,153,066,152

Ⅱ.비지배지분	0	452,154,937	38,475,191,098

자본총계	206,229,408,153	180,503,790,034	203,275,814,155

자본과부채총계	309,202,416,810	278,954,414,965	281,426,235,199

연결 포괄손익계산서
제 26 기 2022.01.01 부터 2022.12.31 까지
제 25 기 2021.01.01 부터 2021.12.31 까지
제 24 기 2020.01.01 부터 2020.12.31 까지
(단위 : 원)

제 26 기	제 25 기	제 24 기

Ⅰ.수익(매출액)	148,054,514,258	158,891,163,240	274,248,087,787

Ⅱ.매출원가	113,289,539,843	149,887,468,164	242,129,799,473

Ⅲ.매출총이익	34,764,974,415	9,003,695,076	32,118,288,314

Ⅳ.판매비와관리비	27,905,544,363	31,456,695,709	27,204,716,243

Ⅴ.영업이익(손실)	6,859,430,052	(22,453,000,633)	4,913,572,071

Ⅵ.기타수익	2,687,917,759	32,563,235,866	1,125,528,003

Ⅶ.기타비용	13,045,536,587	4,311,301,476	2,185,936,208

Ⅷ.금융수익	63,972,076,081	9,180,532,280	4,590,037,102

Ⅸ.금융비용	23,813,784,606	2,433,089,084	7,163,845,918

Ⅹ.법인세비용차감전순이익(손실)	36,660,102,699	12,546,376,953	1,279,355,050

XI.법인세비용	9,450,851,797	3,214,971,491	452,478,294

XⅡ.계속영업이익(손실)	27,209,250,902	9,331,405,462	826,876,756

XⅢ.당기순이익(손실)	27,209,250,902	9,331,405,462	826,876,756

XIV.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	27,209,250,902	11,534,757,769	3,589,834,864

(2)비지배지분에 귀속되는 당기순이익(손실)	0	(2,203,352,307)	(2,762,958,108)

XV.기타포괄손익	1,899,065,909	6,865,644,474	2,105,405,444

(1)당기손익으로 재분류될 수 있는 항목	(790,458,381)	1,885,529,074	30,300,119

(2)당기손익으로 재분류되지 않는항목	2,689,524,290	4,980,115,400	2,075,105,325

XVI.총포괄손익	29,108,316,811	16,197,049,936	2,932,282,200

XVII.총 포괄손익의 귀속

(1)총 포괄손익, 지배기업의 소유주에게 귀속되는 지분	29,108,316,811	18,353,176,654	5,500,681,413

(2)총 포괄손익, 비지배지분	0	(2,156,126,718)	(2,568,399,213)

XVIII.주당이익

(1)기본주당이익(손실) (단위 : 원)	358	151	47

(2)희석주당이익(손실) (단위 : 원)	275	151	47

연결 자본변동표
제 26 기 2022.01.01 부터 2022.12.31 까지
제 25 기 2021.01.01 부터 2021.12.31 까지
제 24 기 2020.01.01 부터 2020.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	주식발행초과금	기타포괄손익누계액	기타자본구성요소	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2020.01.01 (Ⅰ.기초자본)	39,495,213,000	74,062,019,735	288,007,582	(11,098,623,655)	57,228,301,983	159,974,918,645	25,326,346,616	185,301,265,261

Ⅱ.배당금지급	0	0	0	0	(1,538,589,020)	(1,538,589,020)	(99,999,984)	(1,638,589,004)

Ⅲ.지분법자본변동	0	0	0	0	0	0	0	0

Ⅳ.기타포괄손익	0	0	1,166,110,267	0	744,736,282	1,910,846,549	194,558,895	2,105,405,444

Ⅴ.당기순이익(손실)	0	0	0	0	3,589,834,864	3,589,834,864	(2,762,958,108)	826,876,756

Ⅵ.전환권대가	0	0	0	0	0	0	0	0

Ⅶ.연결자본잉여금	0	0	0	2,026,748,301	0	2,026,748,301	15,041,476,665	17,068,224,966

Ⅷ.자기주식 거래로 인한 증감	0	0	0	(1,616,862,585)	0	(1,616,862,585)	0	(1,616,862,585)

Ⅸ.주식기준보상거래	0	0	0	349,773,282	0	349,773,282	261,203,127	610,976,409

Ⅹ.기타	0	0	(24,829,022)	0	128,782,043	103,953,021	514,563,887	618,516,908

XI.합병	0	0	0	0	0	0	0	0

XⅡ.종속기업 지분율의 변동	0	0	0	0	0	0	0	0

XⅢ.자본 증가(감소) 합계	0	0	1,141,281,245	759,658,998	2,924,764,169	4,825,704,412	13,148,844,482	17,974,548,894

2020.12.31 (XIV.기말자본)	39,495,213,000	74,062,019,735	1,429,288,827	(10,338,964,657)	60,153,066,152	164,800,623,057	38,475,191,098	203,275,814,155

2021.01.01 (Ⅰ.기초자본)	39,495,213,000	74,062,019,735	1,429,288,827	(10,338,964,657)	60,153,066,152	164,800,623,057	38,475,191,098	203,275,814,155

Ⅱ.배당금지급	0	0	0	0	(1,523,216,680)	(1,523,216,680)	0	(1,523,216,680)

Ⅲ.지분법자본변동	0	0	0	0	0	0	0	0

Ⅳ.기타포괄손익	0	0	7,107,800,585	0	(289,381,700)	6,818,418,885	47,225,589	6,865,644,474

Ⅴ.당기순이익(손실)	0	0	0	0	11,534,757,769	11,534,757,769	(2,203,352,307)	9,331,405,462

Ⅵ.전환권대가	0	0	0	1,787,237,407	0	1,787,237,407	0	1,787,237,407

Ⅶ.연결자본잉여금	0	0	0	0	0	0	16,662,453,429	16,662,453,429

Ⅷ.자기주식 거래로 인한 증감	0	0	0	0	0	0	0	0

Ⅸ.주식기준보상거래	0	0	0	50,427,577	0	50,427,577	(49,999,600,420)	(49,949,172,843)

Ⅹ.기타	0	0	0	0	0	0	0	0

XI.합병	0	0	0	0	0	0	0	0

XⅡ.종속기업 지분율의 변동	0	0	17,805,313	(3,808,461,152)	374,042,921	(3,416,612,918)	(2,529,762,452)	(5,946,375,370)

XⅢ.자본 증가(감소) 합계	0	0	7,125,605,898	(1,970,796,168)	10,096,202,310	15,251,012,040	(38,023,036,161)	(22,772,024,121)

2021.12.31 (XIV.기말자본)	39,495,213,000	74,062,019,735	8,554,894,725	(12,309,760,825)	70,249,268,462	180,051,635,097	452,154,937	180,503,790,034

2022.01.01 (Ⅰ.기초자본)	39,495,213,000	74,062,019,735	8,554,894,725	(12,309,760,825)	70,249,268,462	180,051,635,097	452,154,937	180,503,790,034

Ⅱ.배당금지급	0	0	0	0	(1,523,216,680)	(1,523,216,680)	0	(1,523,216,680)

Ⅲ.지분법자본변동	0	0	(779,933,681)	0	0	(779,933,681)	0	(779,933,681)

Ⅳ.기타포괄손익	0	0	1,201,398,500	0	1,477,601,090	2,678,999,590	0	2,678,999,590

Ⅴ.당기순이익(손실)	0	0	0	0	27,209,250,902	27,209,250,902	0	27,209,250,902

Ⅵ.전환권대가	0	0	0	0	0	0	0	0

Ⅶ.연결자본잉여금	0	0	0	0	0	0	0	0

Ⅷ.자기주식 거래로 인한 증감	0	0	0	(1,946,393,175)	0	(1,946,393,175)	0	(1,946,393,175)

Ⅸ.주식기준보상거래	0	0	0	0	0	0	0	0

Ⅹ.기타	0	0	0	0	0	0	0	0

XI.합병	0	0	0	0	0	0	0	0

XⅡ.종속기업 지분율의 변동	0	0	0	539,066,100	0	539,066,100	(452,154,937)	86,911,163

XⅢ.자본 증가(감소) 합계	0	0	421,464,819	(1,407,327,075)	27,163,635,312	26,177,773,056	(452,154,937)	25,725,618,119

2022.12.31 (XIV.기말자본)	39,495,213,000	74,062,019,735	8,976,359,544	(13,717,087,900)	97,412,903,774	206,229,408,153	0	206,229,408,153

연결 현금흐름표
제 26 기 2022.01.01 부터 2022.12.31 까지
제 25 기 2021.01.01 부터 2021.12.31 까지
제 24 기 2020.01.01 부터 2020.12.31 까지
(단위 : 원)

제 26 기	제 25 기	제 24 기

Ⅰ.영업활동현금흐름	209,071,715	(19,094,882,521)	16,255,984,520

(1)당기순이익(손실)	27,209,250,902	9,331,405,462	826,876,756

(2)당기순이익조정을 위한 가감	(16,573,141,084)	(13,810,716,093)	21,887,736,265

(3)영업활동으로인한자산ㆍ부채의변동	(9,302,669,818)	(10,892,041,547)	(2,918,623,889)

1.매출채권의 감소(증가)	(2,593,571,196)	4,505,363,431	25,392,334,168

2.계약자산의감소(증가)	2,600,560,217	(6,535,914,796)	(3,637,387,196)

3.미수금의 감소(증가)	(234,638,004)	(81,363,017)	(173,119,398)

4.미수수익의 감소(증가)	(975)	0	0

5.재고자산의 감소(증가)	5,096,627,428	5,783,409,984	3,820,146,920

6.기타유동자산의 감소(증가)	(576,726,014)	(7,272,210,855)	(1,595,584,611)

7.유동파생상품의 감소(증가)	0	8,898,349	511,107,174

8.매입채무의 증가(감소)	(2,877,447,255)	(5,454,985,981)	(8,885,509,420)

9.기타채무의 증가(감소)	(1,072,498,375)	(4,010,989,422)	464,125,656

10.계약부채의증가(감소)	(5,171,624,486)	4,559,427,708	(18,984,178,860)

11.기타유동부채의 증가(감소)	136,708,074	(375,550,977)	(18,356,465)

12.유동파생상품(부채)의 증가(감소)	(245,960,083)	0	(101,862,531)

13.퇴직금의 지급	568,295,015	35,826,652	(449,821,366)

14.사외적립자산의 감소(증가)	(3,327,630,182)	(2,199,769,028)	(1,750,000,000)

15.장기급여의 지급	0	(17,913,500)	0

16.충당부채의 증가(감소)	(1,604,763,982)	163,729,905	2,489,482,040

(4)이자의 수취	197,582,411	326,080,111	264,264,106

(5)이자의 지급	(1,709,652,347)	(352,958,799)	(134,982,169)

(6)배당금지급	240,692,832	(1,523,216,680)	(1,538,589,020)

(7)법인세납부	147,008,819	(2,173,434,975)	(2,130,697,529)

Ⅱ.투자활동현금흐름	2,440,372,154	(59,163,011,731)	(7,680,248,533)

(1)단기금융상품의 감소	38,365,600,000	59,022,325,743	38,320,779,163

(2)단기금융상품의 증가	(30,067,100,000)	(60,650,810,000)	(46,564,990,324)

(3)당기손익인식금융자산의 처분	8,460,871,723	5,971,633,393	9,171,497,235

(4)당기손익인식금융자산의 취득	(715,130,343)	(6,384,577,136)	(9,184,211,364)

(5)배당금수취	0	140,291,832	0

(6)기타채권의 감소	186,085,509	696,118,246	329,805,843

(7)기타채권의 증가	(73,870,420)	(439,783,619)	(222,472,419)

(8)매도가능금융자산의 처분	160,000,000	1,013,820,000	88,000,000

(9)매도가능금융자산의 취득	(2,990,000,000)	(34,619,917,628)	(6,824,008,330)

(10)만기보유금융자산의 처분	0	0	2,988,164,384

(11)만기보유금융자산의 취득	0	0	(1,988,164,384)

(12)연결범위변동	0	(17,004,778,969)	0

(13)기타비유동채권의 감소	19,406,345	542,668,539	106,952,499

(14)기타비유동채권의 증가	(108,129,580)	(822,250,883)	(203,196,000)

(15)유형자산의 처분	10,901,970	115,777,834	347,055,118

(16)유형자산의 취득	(10,702,140,649)	(4,587,996,237)	(981,892,413)

(17)투자부동산의 처분	0	0	7,800,000,000

(18)투자부동산의 취득	0	0	(32,342,205)

(19)무형자산의 처분	0	0	40,899,167

(20)무형자산의 취득	(106,122,401)	(437,980,046)	(1,034,736,503)

(21)기타비유동채무의 증가	0	(1,807,035,000)	0

(22)기타 부채의 증가	0	80,000,000	0

(23)정부보조금의 수취	0	9,482,200	162,612,000

Ⅲ.재무활동현금흐름	(6,996,112,527)	34,901,516,038	12,988,428,834

(1)단기차입금의 차입	499,730,000	21,636,454,190	11,550,887,729

(2)단기차입금의 상환	0	(24,363,040,597)	(11,622,984,333)

(3)장기차입금의 증가	0	5,000,000,000	0

(4)장기차입금의 상환	0	(277,808,000)	0

(5)유동성장기부채의 상환	(1,666,656,000)	(5,416,664,000)	(675,000,000)

(6)기타비유동채무의 감소	0	(20,000,000)	0

(7)리스부채의 상환	(1,219,676,672)	(1,367,067,064)	(2,373,475,914)

(8)전환사채의 증가	0	40,000,000,000	0

(9)자기주식의 취득	(1,946,393,175)	0	(1,616,862,585)

(10)소유주에 대한 분배	(1,523,216,680)	(3,689,358,491)	0

(11)비지배지분부채의 상환	(649,900,000)	0	0

(12)비지배지분의 추가취득	(490,000,000)	3,399,000,000	17,725,863,937

Ⅳ.현금및현금성자산의순증가(감소)	(4,346,668,658)	(43,356,378,214)	21,564,164,821

Ⅴ.기초현금및현금성자산	25,065,025,731	68,349,645,446	47,403,782,358

Ⅵ.환율변동효과	(959,614,069)	71,758,499	(618,301,733)

Ⅶ.기말현금및현금성자산	19,758,743,004	25,065,025,731	68,349,645,446