HB테크놀러지 분기보고서 (2016.09)
4. 재무제표

재무상태표
제 20 기 3분기말 2016.09.30 현재
제 19 기말 2015.12.31 현재
제 18 기말 2014.12.31 현재
(단위 : 원)

제 20 기 3분기말	제 19 기말	제 18 기말

자산

Ⅰ.유동자산	104,374,731,960	38,655,870,536	37,733,166,560

(1)현금및현금성자산	9,370,609,074	9,113,645,366	7,182,370,207

(2)단기금융상품	26,000,000,000	0	12,000,000

(3)당기손익인식금융자산	2,968,758	3,067,669	3,203,344

(4)매출채권	19,304,926,178	12,437,008,711	10,531,108,114

(5)미청구계약	25,581,860,797	5,203,527,180	8,699,327,040

(6)기타유동금융자산	4,884,334,720	3,498,321,991	2,232,857,399

(7)재고자산	13,476,424,319	7,391,175,598	8,170,290,332

(8)기타유동자산	3,733,301,591	989,717,432	679,214,247

(9)당기법인세자산	21,542,687	2,210,850	6,154,672

(10)유동파생상품	1,998,763,836	17,195,739	216,641,205

Ⅱ.비유동자산	82,990,907,318	74,557,919,749	82,114,539,010

(1)매도가능금융자산	12,019,365,700	0	35,500,000

(2)기타금융자산	1,370,833,418	1,161,532,355	1,290,536,431

(3)유형자산	41,948,623,057	41,090,973,380	45,303,901,140

(4)투자부동산	8,705,637,534	8,790,363,249	8,914,258,690

(5)무형자산	17,204,699,924	18,005,377,988	20,316,849,047

(6)이연법인세자산	1,741,747,685	5,509,672,777	6,253,493,702

자산총계	187,365,639,278	113,213,790,285	119,847,705,570

부채

Ⅰ.유동부채	59,730,731,967	14,270,051,760	24,401,918,606

(1)매입채무	34,865,537,713	3,174,161,661	6,415,307,741

(2)기타유동금융부채	7,562,234,046	3,691,600,891	3,006,113,761

(3)초과청구계약	11,181,845,567	742,959,138	1,795,049,796

(4)단기차입부채	5,150,904,271	6,218,146,793	11,385,452,013

(5)기타유동부채	598,550,506	319,516,140	510,764,251

(6)유동충당부채	308,697,724	82,622,575	87,457,570

(7)유동파생상품	0	41,044,562	1,201,773,474

(8)미지급법인세	62,962,140	0	0

Ⅱ.비유동부채	11,668,225,027	12,500,183,506	16,269,706,736

(1)기타비유동금융부채	280,000,000	180,000,000	190,909,237

(2)장기차입부채	7,396,200,000	9,636,600,000	14,131,773,859

(3)퇴직급여채무	2,784,745,732	1,806,623,605	1,273,317,204

(4)기타비유동부채	256,064,060	174,251,604	89,274,069

(5)비유동충당부채	951,215,235	485,460,888	118,818,854

(6)비유동파생상품	0	0	170,894,543

(7)이연법인세부채(비유동)	0	217,247,409	294,718,970

부채총계	71,398,956,994	26,770,235,266	40,671,625,342

자본

Ⅰ.납입자본	110,290,606,552	110,208,997,249	110,102,445,716

(1)자본금	38,579,220,000	38,514,656,500	38,460,854,000

(2)주식발행초과금	71,711,386,552	71,694,340,749	71,641,591,716

Ⅱ.기타자본구성요소	(6,195,293,443)	(10,863,381,168)	(11,153,376,157)

(1)기타포괄손익누계액	4,409,331,545	0	(25,556,330)

(2)기타자본	(10,604,624,988)	(10,863,381,168)	(11,127,819,827)

Ⅲ.이익잉여금(결손금)	11,871,369,175	(12,902,061,062)	(19,772,989,331)

자본총계	115,966,682,284	86,443,555,019	79,176,080,228

자본과부채총계	187,365,639,278	113,213,790,285	119,847,705,570

포괄손익계산서
제 20 기 3분기 2016.01.01 부터 2016.09.30 까지
제 19 기 3분기 2015.01.01 부터 2015.09.30 까지
제 19 기 2015.01.01 부터 2015.12.31 까지
제 18 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 20 기 3분기	제 19 기 3분기	제 19 기	제 18 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	82,320,517,694	186,361,358,726	55,391,728,685	117,640,812,171	145,657,335,800	133,327,678,112

Ⅱ.매출원가	64,129,487,467	144,741,879,893	43,445,211,337	95,239,731,897	118,399,847,623	114,556,460,096

Ⅲ.매출총이익	18,191,030,227	41,619,478,833	11,946,517,348	22,401,080,274	27,257,488,177	18,771,218,016

Ⅳ.판매비와관리비	5,144,317,992	15,627,858,850	4,500,307,821	12,224,216,127	17,158,861,561	16,216,924,616

Ⅴ.영업이익(손실)	13,046,712,235	25,991,619,983	7,446,209,527	10,176,864,147	10,098,626,616	2,554,293,400

Ⅵ.기타이익	106,422,572	221,402,536	289,396,112	487,822,212	695,553,736	723,869,813

Ⅶ.기타손실	238,392,634	817,310,623	206,952,945	446,244,564	2,690,823,423	834,084,314

Ⅷ.금융수익	2,672,413,702	5,447,547,631	1,582,730,565	3,222,178,592	2,998,125,284	4,242,925,013

Ⅸ.금융원가	1,452,043,512	3,067,145,961	2,579,527,668	4,088,766,669	3,610,516,579	4,396,924,087

Ⅹ.법인세비용차감전순이익(손실)	14,135,112,363	27,776,113,566	6,531,855,591	9,351,853,718	7,490,965,634	2,290,079,825

XI.법인세비용	0	2,510,081,303	0	(116,473,693)	650,538,332	955,524,995

XⅡ.계속영업이익(손실)	14,135,112,363	25,266,032,263	6,531,855,591	9,468,327,411	6,840,427,302	1,334,554,830

XⅢ.당기순이익(손실)	14,135,112,363	25,266,032,263	6,531,855,591	9,468,327,411	6,840,427,302	1,334,554,830

XIV.기타포괄손익	4,514,199,396	3,916,729,519	(9,152,209)	134,458,475	56,057,297	(146,250,218)

(1)당기손익으로 재분류되는 세전기타포괄손익	4,409,331,545	4,409,331,545	10,277,586	19,393,287	25,556,330	(101,517,993)

(2)당기손익으로 재분류되지 않는 세전기타포괄손익	104,867,851	(492,602,026)	(19,429,795)	115,065,188	30,500,967	(44,732,225)

XV.총포괄손익	18,649,311,759	29,182,761,782	6,522,703,382	9,602,785,886	6,896,484,599	1,188,304,612

XVI.주당이익

(1)기본주당이익(손실)	187	334	86	125	90	18

(2)희석주당이익(손실)	184	329	86	125	90	18

자본변동표
제 20 기 3분기 2016.01.01 부터 2016.09.30 까지
제 19 기 3분기 2015.01.01 부터 2015.09.30 까지
제 19 기 2015.01.01 부터 2015.12.31 까지
제 18 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	기타포괄손익누계액	기타자본항목	미처분이익잉여금(미처리결손금)	자본 합계

2014.01.01 (Ⅰ.기초자본)	37,814,144,500	71,430,881,918	75,961,663	(11,057,080,055)	(21,062,811,936)	77,201,096,090

Ⅱ.자본의 변동	(1)주식발행	646,709,500	210,709,798	0	0	0	857,419,298

(2)당기순이익(손실)	0	0	0	0	1,334,554,830	1,334,554,830

(3)주식매입선택권	0	0	0	(70,739,772)	0	(70,739,772)

(4)매도가능증권평가이익	0	0	(119,364,326)	0	0	(119,364,326)

(5)통화스왑평가	0	0	17,846,333	0	0	17,846,333

(6)보험수리적손익	0	0	0	0	(44,732,225)	(44,732,225)

(7)자본 증가(감소) 합계	646,709,500	210,709,798	(101,517,993)	(70,739,772)	1,289,822,605	1,974,984,138

2014.12.31 (Ⅲ.기말자본)	38,460,854,000	71,641,591,716	(25,556,330)	(11,127,819,827)	(19,772,989,331)	79,176,080,228

2015.01.01 (Ⅰ.기초자본)	38,460,854,000	71,641,591,716	(25,556,330)	(11,127,819,827)	(19,772,989,331)	79,176,080,228

Ⅱ.자본의 변동	(1)주식발행	0	0	0	0

(2)당기순이익(손실)	0	0	0	0	6,840,427,302	6,840,427,302

(3)주식매입선택권	53,802,500	52,749,033	0	264,438,659	0	370,990,192

(4)매도가능증권평가이익	0	0	0	0	0	0

(5)통화스왑평가	0	0	25,556,330	0	0	25,556,330

(6)보험수리적손익	0	0	0	0	30,500,967	30,500,967

(7)자본 증가(감소) 합계	53,802,500	52,749,033	25,556,330	264,438,659	6,870,928,269	7,267,474,791

2015.12.31 (Ⅲ.기말자본)	38,514,656,500	71,694,340,749	0	(10,863,381,168)	(12,902,061,062)	86,443,555,019

2015.01.01 (Ⅰ.기초자본)	38,460,854,000	71,641,591,716	(25,556,330)	(11,127,819,827)	(19,772,989,331)	79,176,080,228

Ⅱ.자본의 변동	(1)주식발행	32,281,500	47,252,844	0	0	0	79,534,344

(2)당기순이익(손실)	0	0	0	0	9,468,327,411	9,468,327,411

(3)주식매입선택권	0	0	0	177,539,475	0	177,539,475

(4)매도가능증권평가이익	0	0	0	0	0	0

(5)통화스왑평가	0	0	19,393,287	0	0	19,393,287

(6)보험수리적손익	0	0	0	0	115,065,188	115,065,188

(7)자본 증가(감소) 합계	32,281,500	47,252,844	19,393,287	177,539,475	9,583,392,599	9,859,859,705

2015.09.30 (Ⅲ.기말자본)	38,493,135,500	71,688,844,560	(6,163,043)	(10,950,280,352)	(10,189,596,732)	89,035,939,933

2016.01.01 (Ⅰ.기초자본)	38,514,656,500	71,694,340,749	0	(10,863,381,168)	(12,902,061,062)	86,443,555,019

Ⅱ.자본의 변동	(1)주식발행	64,563,500	17,045,803	(7,202,416)	0	0	74,406,887

(2)당기순이익(손실)	0	0	0	0	25,266,032,263	25,266,032,263

(3)주식매입선택권	0	0	0	265,958,596	0	265,958,596

(4)매도가능증권평가이익	0	0	4,409,331,545	0	0	4,409,331,545

(5)통화스왑평가	0	0	0	0	0

(6)보험수리적손익	0	0	0	0	(492,602,026)	(492,602,026)

(7)자본 증가(감소) 합계	64,563,500	17,045,803	4,402,129,129	265,958,596	24,773,430,237	29,523,127,265

2016.09.30 (Ⅲ.기말자본)	38,579,220,000	71,711,386,552	4,402,129,129	(10,597,422,572)	11,871,369,175	115,966,682,284

현금흐름표
제 20 기 3분기 2016.01.01 부터 2016.09.30 까지
제 19 기 3분기 2015.01.01 부터 2015.09.30 까지
제 19 기 2015.01.01 부터 2015.12.31 까지
제 18 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 20 기 3분기	제 19 기 3분기	제 19 기	제 18 기

Ⅰ.영업활동현금흐름	43,946,487,388	(3,524,351,247)	16,849,817,859	5,504,829,893

(1)영업에서 창출된 현금	44,065,282,855	(3,056,530,491)	17,495,333,378	6,822,425,748

1.당기순이익(손실)	25,266,032,263	9,468,327,411	6,840,427,302	1,334,554,830

2.당기순이익조정을 위한 가감	10,692,126,770	9,782,075,313	14,297,168,234	13,053,663,762

3.영업활동으로 인한 자산부채의 변동	8,107,123,822	(22,306,933,215)	(3,642,262,158)	(7,565,792,844)

가.매출채권의 감소(증가)	(7,289,302,716)	(19,006,470,459)	(1,836,644,876)	4,462,781,435

나.미청구계약의 감소(증가)	(20,707,809,385)	(4,612,875,204)	3,350,266,213	(517,963,206)

다.미수금의 감소(증가)	(1,085,751,257)	(650,992,220)	62,264,861	117,763,272

라.재고자산의 감소(증가)	(6,085,248,721)	(2,055,209,830)	779,114,734	(1,539,769,335)

마.기타유동자산의 감소(증가)	(2,743,584,159)	(1,806,349,236)	(310,503,185)	2,287,001,041

바.유동파생상품의 감소(증가)	0	112,637,215	0	0

사.매입채무의 증가(감소)	31,783,190,080	6,013,343,349	(3,241,049,411)	(10,256,707,394)

아.기타채무의 증가	3,872,223,996	2,446,076,689	736,286,789	(1,454,454,447)

자.초과청구계약의 증가	10,438,886,429	(894,908,249)	(1,052,090,658)	1,228,882,796

차.유동파생부채의 증가(감소)	(23,848,823)	(1,171,718,243)	(1,063,850,000)	0

카.기타유동부채의 증가(감소)	279,034,366	(128,239,699)	(88,911,199)	111,039,824

타.퇴직금의 지급	(4,307,940)	(299,794,335)	(363,279,900)	(471,384,990)

파.퇴직연금운용자산의증가	(1,200,000,000)	(324,857,192)	(911,610,846)	(1,318,203,416)

하.기타비유동부채증가(감소)	181,812,456	73,481,567	(64,061,719)	(79,835,590)

거.충당부채의 증가(감소)	691,829,496	(1,057,368)	361,807,039	(134,942,834)

(2)이자수익	149,378,290	14,744,906	17,368,040	163,891,638

(3)이자비용	(245,471,007)	(480,625,678)	(660,672,709)	(1,043,858,429)

(4)법인세의 납부	(22,702,750)	(1,939,984)	(2,210,850)	(437,629,064)

Ⅱ.투자활동현금흐름	(40,400,235,860)	(2,986,481,296)	(5,304,601,916)	(2,286,639,475)

(1)단기금융상품의 감소	7,000,000,000	12,000,000	12,000,000	394,704,994

(2)단기금융상품의 증가	(33,000,000,000)	0	0	(36,000,000)

(3)당기손익인식금융자산의 취득	0	0	0	0

(4)기타채권의 감소	81,518,426	171,800,850	216,420,556	244,933,759

(5)기타채권의 증가	(280,402,994)	(1,584,020,487)	(1,627,332,427)	(1,641,363,890)

(6)매도가능금융자산의 처분	0	0	0	1,525,158,110

(7)매도가능금융자산의 취득	(6,366,376,540)	0	0	0

(8)비유동만기보유금융자산의 처분	0	0	0	20,000,000

(9)기타비유동채권의 감소	165,663,320	520,192,552	635,636,487	215,748,607

(10)기타비유동채권의 증가	(426,883,934)	(565,825,328)	(581,325,328)	(374,091,837)

(11)유형자산의 처분	8,810,364	193,872,200	450,672,200	175,039,934

(12)유형자산의 취득	(5,673,115,904)	(890,438,475)	(2,075,119,475)	(2,350,724,603)

(13)투자부동산의 처분	0	0	0	1,450,000,000

(14)투자부동산의 취득	0	0	0	(106,117,900)

(15)무형자산의 취득	(1,909,448,598)	(844,062,608)	(2,335,553,929)	(1,803,926,649)

Ⅲ.재무활동현금흐름	(3,183,453,396)	1,578,085,189	(9,639,272,539)	(1,137,298,877)

(1)단기차입금의 증가	2,214,486,510	11,644,984,172	5,154,945,665	30,890,812,606

(2)단기차입금의 상환	(3,231,946,793)	(6,872,312,158)	(8,872,312,158)	(30,504,613,956)

(3)유동성장기부채의상환	(2,240,400,000)	(1,793,971,428)	(2,540,771,428)	(914,285,712)

(4)단기리스부채의상환	0	(1,475,206,663)	(3,480,342,286)	(1,393,145,187)

(5)보통주의발행(신주인수권행사)	75,022,787	75,022,206	100,029,608	788,987,542

(6)신주발행비	(615,900)	(430,940)	(821,940)	(5,054,170)

Ⅳ.현금및 현금성자산에대한 환율변동효과	(105,834,424)	16,529,763	25,331,755	(159,972)

Ⅴ.현금및현금성자산의순증가(감소)	256,963,708	(4,916,217,591)	1,931,275,159	2,080,731,569

Ⅵ.기초의현금	9,113,645,366	7,182,370,207	7,182,370,207	5,101,638,638

Ⅶ.기말의현금	9,370,609,074	2,266,152,616	9,113,645,366	7,182,370,207