HB테크놀러지 사업보고서 (2019.12)
2. 연결재무제표

연결 재무상태표
제 23 기 2019.12.31 현재
제 22 기 2018.12.31 현재
제 21 기 2017.12.31 현재
(단위 : 원)

제 23 기	제 22 기	제 21 기

자산

Ⅰ.유동자산	166,887,334,230	123,715,800,510	123,976,553,569

(1)현금및현금성자산	47,403,782,358	45,147,247,448	18,227,181,958

(2)단기금융상품	3,458,764,582	0	19,000,000,000

(3)당기손익인식금융자산	1,299,976,772	291,802,958	1,865,518,000

(4)만기보유금융자산	1,001,010,792	1,995,179,305	36,997,719,106

(5)매출채권	42,982,673,963	23,779,369,344	13,922,475,218

(6)미청구계약	0	0	17,143,093,957

(7)계약자산	29,886,602,832	18,104,112,468	0

(8)기타채권	5,327,550,565	5,529,404,986	4,485,410,773

(9)재고자산	31,130,333,612	24,696,561,698	8,474,935,393

(10)기타유동자산	3,885,531,580	4,172,122,303	3,783,447,214

(11)당기법인세자산	0	0	0

(12)유동파생상품자산	511,107,174	0	76,771,950

Ⅱ.비유동자산	119,223,475,059	122,319,625,275	76,185,082,651

(1)매도가능금융자산	11,176,007,600	8,521,995,760	10,478,141,038

(2)만기보유금융자산	0	1,003,237,942	2,002,212,023

(3)기타비유동채권	1,005,482,296	1,475,489,379	1,499,615,489

(4)유형자산	52,709,376,808	53,070,133,566	41,718,449,056

(5)사용권자산	1,158,346,920	0	0

(6)투자부동산	10,676,587,143	10,747,765,656	7,528,355,793

(7)무형자산	39,435,882,178	44,608,844,128	10,545,659,447

(8)이연법인세자산	3,061,792,114	2,892,158,844	2,412,649,805

자산총계	286,110,809,289	246,035,425,785	200,161,636,220

부채

Ⅰ.유동부채	75,723,849,818	44,104,136,181	39,089,710,127

(1)매입채무	25,143,268,575	20,709,598,260	14,532,786,430

(2)기타채무	9,775,998,122	8,268,268,774	7,179,704,289

(3)초과청구공사계약	0	0	413,384,912

(4)계약부채	21,533,846,683	768,416,748	0

(5)차입부채	12,879,110,877	8,781,572,516	3,831,194,707

(6)기타유동부채	1,478,247,610	1,344,489,698	302,639,708

(7)단기리스부채	1,019,669,281	0	0

(8)충당부채	1,050,193,109	631,972,348	3,915,032,937

(9)유동파생상품부채	101,862,531	455,845,306	0

(10)당기법인세부채	2,741,653,030	3,143,972,531	8,914,967,144

Ⅱ.비유동부채	25,085,694,210	27,378,899,602	4,974,515,772

(1)기타비유동채무	20,000,000	2,254,656,250	280,000,000

(2)차입부채	20,507,024,995	20,106,717,709	3,662,200,000

(3)순확정급여부채	451,236,944	975,276,287	1,032,315,772

(4)장기리스부채	149,087,180	0	0

(5)이연법인세부채	3,958,345,091	4,042,249,356	0

부채총계	100,809,544,028	71,483,035,783	44,064,225,899

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	159,974,918,645	154,807,568,979	156,097,410,321

(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	288,007,582	(1,232,819,461)	1,533,942,150

(4)기타자본조정	(11,098,623,655)	(12,918,244,601)	(11,142,366,108)

(5)이익잉여금(결손금)	57,228,301,983	55,401,400,306	52,148,601,544

Ⅱ.비지배지분	25,326,346,616	19,744,821,023	0

자본총계	185,301,265,261	174,552,390,002	156,097,410,321

자본과부채총계	286,110,809,289	246,035,425,785	200,161,636,220

연결 포괄손익계산서
제 23 기 2019.01.01 부터 2019.12.31 까지
제 22 기 2018.01.01 부터 2018.12.31 까지
제 21 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

제 23 기	제 22 기	제 21 기

Ⅰ.수익(매출액)	280,566,410,814	273,910,965,443	285,223,838,016

Ⅱ.매출원가	242,956,070,461	244,115,557,123	211,233,865,880

Ⅲ.매출총이익	37,610,340,353	29,795,408,320	73,989,972,136

Ⅳ.판매비와관리비	27,508,107,752	19,628,313,857	26,011,701,902

Ⅴ.영업이익(손실)	10,102,232,601	10,167,094,463	47,978,270,234

Ⅵ.기타수익	1,156,796,771	1,464,850,102	916,651,806

Ⅶ.기타비용	1,372,462,381	891,139,604	4,124,839,275

Ⅷ.금융수익	6,182,871,339	5,609,429,190	7,724,204,667

Ⅸ.금융비용	7,491,206,208	6,345,752,423	4,948,662,495

Ⅹ.법인세비용차감전순이익(손실)	8,578,232,122	10,004,481,728	47,545,624,937

XI.법인세비용	2,822,430,837	1,889,522,838	9,764,531,389

XⅡ.계속영업이익(손실)	5,755,801,285	8,114,958,890	37,781,093,548

XⅢ.당기순이익(손실)	5,755,801,285	8,114,958,890	37,781,093,548

XIV.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	3,173,305,029	6,803,797,304	0

(2)비지배지분에 귀속되는 당기순이익(손실)	2,582,496,256	1,311,161,586	0

XV.기타포괄손익	1,770,184,438	(2,078,636,181)	(3,547,600,454)

(1)당기손익으로 재분류될 수 있는 항목	18,591,484	(34,845,200)	(3,703,148,522)

(2)당기손익으로 재분류되지 않는항목	1,751,592,954	(2,043,790,981)	155,548,068

XVI.총포괄손익	7,525,985,723	6,036,322,709	34,233,493,094

XVII.총 포괄손익의 귀속

(1)총 포괄손익, 지배기업의 소유주에게 귀속되는 지분	4,885,574,493	4,677,540,097	0

(2)총 포괄손익, 비지배지분	2,640,411,230	1,358,782,612	0

XVIII.주당이익

(1)기본주당이익(손실) (단위 : 원)	41	88	490

(2)희석주당이익(손실) (단위 : 원)	41	88	488

연결 자본변동표
제 23 기 2019.01.01 부터 2019.12.31 까지
제 22 기 2018.01.01 부터 2018.12.31 까지
제 21 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	주식발행초과금	기타포괄손익누계액	기타자본구성요소	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2017.01.01 (Ⅰ.기초자본)	38,579,220,000	71,711,386,552	5,237,090,672	(10,515,325,010)	16,485,533,148	121,497,905,362	0	121,497,905,362

Ⅱ.회계정책변경에 따른 증가(감소)	0	0	0	0	0	0	0	0

Ⅲ.배당금지급	0	0	0	0	(2,273,573,220)	(2,273,573,220)	0	(2,273,573,220)

Ⅳ.신주청약	0	0	0	0	0	0	0	0

Ⅴ.기타포괄손익	0	0	(3,703,148,522)	0	155,548,068	(3,547,600,454)	0	(3,547,600,454)

Ⅵ.당기순이익(손실)	0	0	0	0	37,781,093,548	37,781,093,548	0	37,781,093,548

Ⅶ.연결대상범위의 변동	0	0	0	0	0	0	0	0

Ⅷ.연결자본잉여금	0	0	0	0	0	0	0	0

Ⅸ.자기주식 거래로 인한 증감	0	0	0	0	0	0	0	0

Ⅹ.주식기준보상거래	915,993,000	2,350,633,183	0	(627,041,098)	0	2,639,585,085	0	2,639,585,085

XI.자본 증가(감소) 합계	915,993,000	2,350,633,183	(3,703,148,522)	(627,041,098)	35,663,068,396	34,599,504,959	0	34,599,504,959

2017.12.31 (XⅡ.기말자본)	39,495,213,000	74,062,019,735	1,533,942,150	(11,142,366,108)	52,148,601,544	156,097,410,321	0	156,097,410,321

2018.01.01 (Ⅰ.기초자본)	39,495,213,000	74,062,019,735	1,533,942,150	(11,142,366,108)	52,148,601,544	156,097,410,321	0	156,097,410,321

Ⅱ.회계정책변경에 따른 증가(감소)	0	0	0	0	(1,086,792,546)	(1,086,792,546)	0	(1,086,792,546)

Ⅲ.배당금지급	0	0	0	0	(3,104,710,400)	(3,104,710,400)	0	(3,104,710,400)

Ⅳ.신주청약	0	0	0	0	0	0	1,576,000,000	1,576,000,000

Ⅴ.기타포괄손익	0	0	(2,766,761,611)	0	640,504,404	(2,126,257,207)	47,621,026	(2,078,636,181)

Ⅵ.당기순이익(손실)	0	0	0	0	6,803,797,304	6,803,797,304	1,311,161,586	8,114,958,890

Ⅶ.연결대상범위의 변동	0	0	0	0	0	0	16,809,058,496	16,809,058,496

Ⅷ.연결자본잉여금	0	0	0	0	0	0	0	0

Ⅸ.자기주식 거래로 인한 증감	0	0	0	(1,776,609,539)	0	(1,776,609,539)	0	(1,776,609,539)

Ⅹ.주식기준보상거래	0	0	0	731,046	0	731,046	979,915	1,710,961

XI.자본 증가(감소) 합계	0	0	(2,766,761,611)	(1,775,878,493)	3,252,798,762	(1,289,841,342)	19,744,821,023	18,454,979,681

2018.12.31 (XⅡ.기말자본)	39,495,213,000	74,062,019,735	(1,232,819,461)	(12,918,244,601)	55,401,400,306	154,807,568,979	19,744,821,023	174,552,390,002

2019.01.01 (Ⅰ.기초자본)	39,495,213,000	74,062,019,735	(1,232,819,461)	(12,918,244,601)	55,401,400,306	154,807,568,979	19,744,821,023	174,552,390,002

Ⅱ.회계정책변경에 따른 증가(감소)	0	0	0	0	0	0	0	0

Ⅲ.배당금지급	0	0	0	0	(1,538,589,020)	(1,538,589,020)	0	(1,538,589,020)

Ⅳ.신주청약	0	0	0	0	0	0	0	0

Ⅴ.기타포괄손익	0	0	1,520,827,043	0	192,185,668	1,713,012,711	57,914,974	1,770,927,685

Ⅵ.당기순이익(손실)	0	0	0	0	3,173,305,029	3,173,305,029	2,582,496,256	5,755,801,285

Ⅶ.연결대상범위의 변동	0	0	0	0	0	0	1,446,666,765	1,446,666,765

Ⅷ.연결자본잉여금	0	0	0	555,605,235	0	555,605,235	0	555,605,235

Ⅸ.자기주식 거래로 인한 증감	0	0	0	0	0	0	0	0

Ⅹ.주식기준보상거래	0	0	0	1,264,015,711	0	1,264,015,711	1,494,447,598	2,758,463,309

XI.자본 증가(감소) 합계	0	0	1,520,827,043	1,819,620,946	1,826,901,677	5,167,349,666	5,581,525,593	10,748,875,259

2019.12.31 (XⅡ.기말자본)	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

연결 현금흐름표
제 23 기 2019.01.01 부터 2019.12.31 까지
제 22 기 2018.01.01 부터 2018.12.31 까지
제 21 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

제 23 기	제 22 기	제 21 기

Ⅰ.영업활동현금흐름	9,505,538,688	(7,309,857,565)	49,862,309,968

(1)당기순이익(손실)	5,755,801,285	8,114,958,890	37,781,093,548

(2)당기순이익조정을 위한 가감	24,670,546,661	15,026,008,335	23,853,585,416

(3)영업활동으로인한자산ㆍ부채의변동	(15,295,446,889)	(17,191,683,559)	(3,946,066,697)

1.매출채권의 감소(증가)	(19,435,143,847)	(1,985,373,281)	24,560,169,067

2.미청구계약의 감소(증가)	0	0	9,134,711,112

3.계약자산의감소(증가)	(11,469,440,024)	(8,629,356,839)	0

4.미수금의 감소(증가)	(58,117,962)	(794,549,953)	14,055,383

5.재고자산의 감소(증가)	(6,433,337,443)	703,450,406	1,991,052,646

6.기타유동자산의 감소(증가)	293,938,497	906,099,531	(2,981,449,625)

7.매입채무의 증가(감소)	4,513,122,322	(4,234,678,611)	(15,101,415,209)

8.기타채무의 증가(감소)	(236,429,122)	901,708,745	397,204,874

9.초과청구공사의 증가(감소)	0	0	(22,318,105,936)

10.계약부채의증가(감소)	20,765,429,935	256,704,525	0

11.기타유동부채의 증가(감소)	(113,917,941)	885,959,089	(249,075,234)

12.퇴직금의 지급	(96,847,130)	(116,058)	46,970,560

13.충당부채의 증가(감소)	5,090,274	(3,283,060,589)	3,359,815,665

14.사외적립자산의공정가치의 감소(증가)	(3,029,794,448)	(1,918,470,524)	(2,800,000,000)

(4)이자수취(영업)	256,910,085	1,221,422,868	606,908,651

(5)이자지급(영업)	(368,710,310)	(256,142,194)	(293,429,371)

(6)배당금지급(영업)	(1,538,589,020)	(3,104,710,400)	(2,273,573,220)

(7)법인세납부(환급)	(3,974,973,124)	(11,119,711,505)	(5,866,208,359)

Ⅱ.투자활동현금흐름	(10,080,402,540)	27,608,128,896	(37,110,193,488)

(1)단기금융상품의 처분	16,965,000,000	53,000,000,000	41,000,000,000

(2)단기금융상품의 취득	(20,423,764,582)	(34,000,000,000)	(36,000,000,000)

(3)당기손익인식금융자산의 처분	2,130,775,000	9,900	0

(4)당기손익인식금융자산의 취득	(3,083,564,358)	(291,802,958)	3,580,705

(5)기타채권의 감소	439,467,878	7,255,922,270	574,018,958

(6)기타채권의 증가	(286,659,126)	(7,521,020,337)	(748,759,241)

(7)매도가능금융자산의 처분	0	1,329,100,581	210,000,000

(8)매도가능금융자산의 취득	(718,000,000)	(1,044,452,030)	(2,138,287,260)

(9)만기보유금융자산의 처분	1,994,431,000	46,997,619,000	16,000,000,000

(10)만기보유금융자산의 취득	0	(11,002,096,349)	(48,005,222,583)

(11)종속기업투자주식의 증가	0	(10,114,508,062)	0

(12)기타비유동채권의 감소	928,251,134	468,542,954	493,415,893

(13)기타비유동채권의 증가	(381,491,000)	(358,443,903)	(365,216,266)

(14)유형자산의 처분	128,144,999	278,622,921	436,803,847

(15)유형자산의 취득	(5,381,085,555)	(14,210,250,796)	(8,357,694,572)

(16)통화선도 감소	(338,355,944)	0	0

(17)무형자산의 취득	(2,622,142,761)	(4,045,658,990)	(212,832,969)

(18)무형자산의 처분	19,000,000	0	0

(19)정부보조금의 수취	839,590,775	866,544,695	0

(20)기타비유동채무의 감소	(290,000,000)	0	0

Ⅲ.재무활동현금흐름	3,059,597,543	6,765,626,131	(1,642,270,482)

(1)단기차입금의 증가	15,918,661,234	29,026,019,825	885,226,719

(2)단기차입금의 상환	(9,502,047,427)	(24,072,584,155)	(2,097,376,887)

(3)유동성장기부채의 상환	(2,987,200,000)	(2,987,200,000)	(2,987,200,000)

(4)리스부채의 상환	(2,372,088,264)	0	0

(5)장기차입금의 증가	0	5,000,000,000	0

(6)보통주의 발행(신주인수권 행사 등)	2,002,272,000	1,576,000,000	2,566,612,386

(7)신주발행비	0	0	(9,532,700)

(8)자기주식의 취득	0	(1,776,665,015)	0

(9)자기주식의 처분	0	55,476	0

Ⅳ.현금및현금성자산에 대한 환율변동효과	(228,198,781)	(143,831,972)	(221,780,947)

Ⅴ.현금및현금성자산의순증가(감소)	2,256,534,910	26,920,065,490	10,888,065,051

Ⅵ.기초현금및현금성자산	45,147,247,448	18,227,181,958	7,339,116,907

Ⅶ.기말현금및현금성자산	47,403,782,358	45,147,247,448	18,227,181,958