세운메디칼 분기보고서 (2016.09)
2. 연결재무제표

연결 재무상태표
제 35 기 3분기말 2016.09.30 현재
제 34 기말 2015.12.31 현재
제 33 기말 2014.12.31 현재
(단위 : 원)

제 35 기 3분기말	제 34 기말	제 33 기말

자산

유동자산	48,767,251,883	44,627,549,916	41,121,980,595

현금및현금성자산	7,236,218,826	8,491,151,781	9,611,820,625

기타유동금융자산	44,965,000	90,830,000	170,260,000

만기보유금융자산	6,465,000	8,830,000	11,260,000

단기대여금	3,000,000	9,000,000

단기투자자산	38,500,000	79,000,000	150,000,000

매출채권 및 기타채권	25,737,202,655	19,150,355,260	15,657,501,638

매출채권	21,129,692,660	16,282,857,069	13,498,525,522

대손충당금	(272,115,110)	(248,075,254)	(240,147,047)

미수금	1,046,057,734	1,292,488,255	599,366,995

선급금	3,697,789,735	1,704,113,728	1,656,232,826

대손충당금	(8,986,653)	(8,986,653)	(9,832,941)

선급비용	133,505,509	121,503,475	152,923,033

선급법인세	11,258,780	6,454,640	433,250

재고자산	15,748,865,402	16,895,212,875	15,682,398,332

상품	1,390,596,065	1,516,785,644	1,333,527,632

평가충당금	(565,161,910)	(473,127,470)	(544,648,960)

제품	6,348,565,701	7,247,755,854	5,693,337,767

평가충당금	(421,803,198)	(427,574,458)	(498,125,929)

재공품	4,760,748,894	4,814,116,506	5,062,161,087

평가충당금	(47,724,674)	(50,209,285)	(42,385,743)

원재료	2,343,677,789	2,225,729,634	2,315,786,319

평가충당금	(30,857,872)	(39,162,151)	(21,244,997)

부재료	1,874,274,287	1,783,734,209	1,929,273,379

평가충당금	(232,034,817)	(218,217,610)	(172,437,167)

저장품	57,233,636	129,101,149	12,144,000

미착품	271,351,501	386,280,853	615,010,944

비유동자산	38,458,537,538	34,009,191,459	31,875,026,327

기타비유동금융자산	821,845,921	706,195,183	624,752,199

장기금융상품	766,595,921	647,480,183	595,117,199

만기보유금융자산	52,150,000	55,615,000	26,535,000

매도가능금융자산	3,100,000	3,100,000	3,100,000

장기성매출채권	162,282,496	162,282,496	182,022,381

대손충당금	(162,282,496)	(162,282,496)	(174,944,870)

유형자산	31,923,732,227	27,314,708,426	25,714,267,023

토지	5,332,862,836	5,332,862,836	4,225,420,199

건물	13,927,444,306	13,565,144,451	12,100,594,079

감가상각누계액	(2,614,854,666)	(2,365,625,941)	(2,041,258,807)

구축물	905,741,579	905,741,579	797,741,579

감가상각누계액	(371,491,967)	(337,526,651)	(294,289,571)

기계장치	20,527,133,423	19,521,738,032	19,409,154,920

감가상각누계액	(13,297,136,670)	(12,684,584,573)	(12,444,600,322)

차량운반구	1,513,036,914	1,503,108,734	1,485,757,858

감가상각누계액	(1,139,249,220)	(1,081,883,995)	(946,113,208)

기타의유형자산	1,896,383,172	1,401,773,760	1,359,650,919

감가상각누계액	(1,223,917,744)	(1,170,575,852)	(1,124,343,550)

건설중인자산	6,467,780,264	2,724,536,046	3,186,552,927

무형자산	2,481,569,067	2,639,706,205	2,923,863,010

산업재산권	1,483,290,924	1,570,204,516	1,713,616,739

개발비	700,287,974	763,950,517	848,833,908

정부보조금	(513,959,315)	(560,682,889)	(622,980,988)

기타의무형자산	811,949,484	866,234,061	984,393,351

기타비유동비금융자산	3,231,390,323	3,348,581,645	2,605,066,584

보증금	205,818,478	264,908,489	230,227,922

선급임차료	2,299,558,923	2,311,299,088	1,124,888,111

이연법인세자산	726,012,922	772,374,068	1,249,950,551

자산총계	87,225,789,421	78,636,741,375	72,997,006,922

부채

유동부채	15,618,026,798	11,989,352,554	6,313,300,710

매입채무 및 기타채무	9,499,882,740	11,689,464,281	4,932,161,546

매입채무	7,401,459,771	3,996,623,163	1,580,397,936

미지급금	1,673,289,969	7,339,120,001	3,078,996,589

선수금	302,568,400	200,159,374	169,491,301

예수금	122,564,600	100,492,968	94,650,179

미지급비용	53,068,775	8,625,541

단기차입금	3,983,426,884	100,000,000	200,000,000

미지급법인세	1,950,537,174	15,708,273	996,959,164

예수보증금	86,180,000	86,180,000	86,180,000

임대보증금	98,000,000	98,000,000	98,000,000

비유동부채	2,334,973,842

손해배상충당부채	2,334,973,842

부채총계	15,618,026,798	11,989,352,554	8,648,274,552

자본

자본금	4,380,000,000	4,380,000,000	4,380,000,000

자본금	4,380,000,000	4,380,000,000	4,380,000,000

자본잉여금	3,096,608,533	3,096,608,533	3,096,608,533

주식발행초과금	3,096,608,533	3,096,608,533	3,096,608,533

기타자본항목	(1,264,784,465)	(1,264,784,465)	(1,264,784,465)

자기주식	(1,045,784,465)	(1,045,784,465)	(1,045,784,465)

기타자본변동	(219,000,000)	(219,000,000)	(219,000,000)

기타포괄손익누계액	(365,811,558)	1,103,577,954	805,966,900

해외사업환산	(365,811,558)	1,103,577,954	805,966,900

이익잉여금	64,548,973,002	58,298,951,977	56,316,888,778

법정적립금	1,447,120,000	1,337,120,000	1,227,120,000

임의적립금	300,000,000

미처분이익잉여금	63,101,853,002	56,961,831,977	54,789,768,778

비지배지분	1,212,777,111	1,033,034,822	1,014,052,624

자본총계	71,607,762,623	66,647,388,821	64,348,732,370

자본과부채총계	87,225,789,421	78,636,741,375	72,997,006,922

연결 포괄손익계산서
제 35 기 3분기 2016.01.01 부터 2016.09.30 까지
제 34 기 3분기 2015.01.01 부터 2015.09.30 까지
제 34 기 2015.01.01 부터 2015.12.31 까지
제 33 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 35 기 3분기	제 34 기 3분기	제 34 기	제 33 기

3개월	누적	3개월	누적

매출액	14,641,122,283	43,486,596,951	13,538,612,116	41,734,752,525	55,867,468,871	52,871,051,650

제품매출	11,827,672,468	36,641,944,313	10,886,797,668	33,919,200,013	45,551,640,805	43,518,983,418

상품매출	2,459,518,642	6,088,203,018	2,349,353,515	6,970,218,409	9,172,018,750	8,527,158,641

기타매출	353,931,173	756,449,620	302,460,933	845,334,103	1,143,809,316	824,909,591

매출원가	8,854,337,617	26,309,824,848	8,982,364,589	26,850,939,951	35,690,326,165	33,651,257,785

제품매출원가	7,393,198,048	22,945,978,164	7,424,479,865	22,788,537,604	30,549,902,385	28,585,950,676

상품매출원가	1,176,732,570	2,779,405,282	1,156,929,718	3,258,612,618	4,264,671,681	4,466,998,184

기타매출원가	284,406,999	584,441,402	400,955,006	803,789,729	875,752,099	598,308,925

매출총이익	5,786,784,666	17,176,772,103	4,556,247,527	14,883,812,574	20,177,142,706	19,219,793,865

판매비와관리비	2,513,152,464	7,200,750,710	3,045,503,628	7,880,950,616	10,722,496,149	8,868,294,752

급여	1,027,760,094	3,011,151,836	960,310,940	2,747,197,264	3,911,843,505	3,491,507,765

퇴직급여	107,244,392	335,806,971	92,624,231	302,053,592	430,803,925	374,982,871

복리후생비	198,249,037	586,160,196	134,689,485	387,373,712	538,335,482	545,785,876

교육훈련비	5,173,475	12,306,711	813,543	19,227,946	25,441,300	17,997,774

수도광열비	5,524,909	19,852,397	5,797,630	18,012,261	23,019,159	31,908,678

감가상각비	55,800,643	167,513,811	58,031,803	177,072,195	235,048,226	222,186,439

광고선전비	106,117,638	229,992,303	40,401,068	111,823,613	163,473,677	195,545,326

접대비	93,969,969	292,405,747	122,852,497	306,988,112	422,355,840	428,237,651

경상개발비	67,233,945	152,156,891	218,443,485	317,717,895	380,501,430	244,129,714

도서인쇄비	1,653,050	9,065,691	1,828,352	15,786,302	17,101,502	9,237,948

견본품비	4,375,555	17,547,433	134,376,932	300,631,911	412,026,658	211,093,928

보험료	33,071,261	111,075,677	279,371,937	372,219,642	319,302,182

세금과공과	19,560,303	36,988,428	18,513,194	36,155,642	59,241,890	46,547,967

소모품비	83,976,600	211,921,313	181,879,417	345,762,416	477,455,053	190,638,760

수선비	3,203,685	9,396,925	3,526,133	8,904,566	45,170,754	15,807,090

여비교통비	30,574,868	127,365,757	40,553,507	146,965,132	224,816,312	255,888,710

운반비	102,021,289	290,866,856	115,075,528	349,745,041	471,824,338	411,029,760

지급수수료	415,726,652	1,130,717,743	669,229,719	1,552,233,948	1,904,987,326	1,426,118,527

임차료	35,150,660	110,338,656	22,646,172	63,209,374	90,803,768	68,623,469

차량유지비	37,654,852	104,724,274	43,994,224	116,747,873	154,611,760	164,595,303

판매수수료	20,517,837	63,553,040	19,180,114	54,029,595	70,328,721	78,736,562

통신비	9,131,488	29,600,836	9,835,541	32,639,503	43,018,065	48,479,213

대손상각비(환입)	(9,500,767)	24,179,656	(14,957,126)	52,123	10,645,819	(185,445,425)

무형자산상각비	31,227,981	106,491,126	41,523,198	121,839,106	155,583,479	134,653,465

잡비	60,804,309	87,574,852	13,258,364	69,409,557	81,838,518	120,705,199

영업이익	3,273,632,202	9,976,021,393	1,510,743,899	7,002,861,958	9,454,646,557	10,351,499,113

기타이익(손실)	(54,513,593)	(273,944,486)	(5,102,429,910)	(5,275,367,330)	(5,355,921,907)	(2,964,999,849)

수입임대료	16,000,000	4,000,000	4,000,000	16,000,000

외화환산이익	86,508,520	121,623,997	121,096,909	193,528,477	377,277,622	78,475,984

외환차익	117,892,429	320,505,732	134,960,842	286,508,736	405,937,092	188,557,377

유형자산처분이익	4,998,138	4,998,138	1,930,000	1,930,000	123,764,401

수입수수료	680,643	1,041,530	523,960	14,899,198	14,899,198	4,909,415

잡이익	23,573,189	40,447,436	66,554,210	25,555,216	82,683,168	224,109,550

외화환산손실	(143,453,302)	(163,836,036)	(44,102,225)	(68,121,222)	(47,835,562)	(83,448,512)

외환차손	(127,989,717)	(427,366,473)	(60,002,665)	(134,730,041)	(281,664,024)	(182,376,225)

유형자산처분손실	(59,304,701)	(49,447,102)	(67,503,155)	(118,651,822)	(22,813,339)

재고자산폐기손실	(15,596,878)	(119,055,864)	(249,301,624)	(620,979,875)	(231,955,949)

기부금	(2,000,000)	(1,000,000)	(3,000,000)	(3,350,000)	(4,450,000)

손해배상충당부채전입액	(5,270,835,746)	(5,270,835,746)	(5,169,474,182)	(3,004,907,812)

잡손실	(1,126,615)	(6,998,245)	(4,178,093)	(8,297,169)	(12,693,522)	(54,864,739)

금융수익	3,735,592	23,548,997	20,918,390	72,814,375	83,878,569	103,679,291

이자수익	3,735,592	23,548,997	20,918,390	72,814,375	83,878,569	103,679,291

금융원가	899,014	2,886,981	2,029,424	6,512,488	7,493,541	13,401,061

이자비용	899,014	2,886,981	2,029,424	6,512,488	7,493,541	13,401,061

법인세비용차감전순이익(손실)	3,221,955,187	9,722,738,923	(3,572,797,045)	1,793,796,515	4,175,109,678	7,476,777,494

법인세비용	726,425,774	2,210,698,109	(873,277,536)	479,002,116	1,091,786,781	1,361,730,967

당기순이익(손실)	2,495,529,413	7,512,040,814	(2,699,519,509)	1,314,794,399	3,083,322,897	6,115,046,527

기타포괄손익	(1,314,440,415)	(1,469,389,512)	517,884,564	637,540,670	297,611,054	377,130,061

후속적으로 당기손익으로 재분류되는 포괄손익

해외사업환산손익의 변동	(1,314,440,415)	(1,469,389,512)	517,884,564	637,540,670	297,611,054	377,130,061

총포괄이익(손실)	1,181,088,998	6,042,651,302	(2,181,634,945)	1,952,335,069	3,380,933,951	6,492,176,588

당기순이익(손실)의 귀속

지배기업소유주지분	2,406,947,886	7,332,298,525	(2,677,082,830)	1,344,371,167	3,064,340,699	5,991,677,405

비지배지분	88,581,527	179,742,289	(22,436,679)	(29,576,768)	18,982,198	123,369,122

합계	2,495,529,413	7,512,040,814	(2,699,519,509)	1,314,794,399	3,083,322,897	6,115,046,527

총포괄이익(손실)의 귀속

지배기업소유주지분	1,092,507,471	5,862,909,013	(2,159,198,266)	1,981,911,837	3,361,951,753	6,368,807,466

비지배지분	88,581,527	179,742,289	(22,436,679)	(29,576,768)	18,982,198	123,369,122

합계	1,181,088,998	6,042,651,302	(2,181,634,945)	1,952,335,069	3,380,933,951	6,492,176,588

주당이익

기본주당이익(손실)	56	169	(62)	31	71	138

연결 자본변동표
제 35 기 3분기 2016.01.01 부터 2016.09.30 까지
제 34 기 3분기 2015.01.01 부터 2015.09.30 까지
제 34 기 2015.01.01 부터 2015.12.31 까지
제 33 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배주주지분	비지배지분	자본 합계

자본금	자본잉여금	기타자본항목	기타포괄손익누계액	이익잉여금	지배주주지분 합계

2014.01.01 (기초자본)	4,380,000,000	3,096,608,533	(1,264,784,465)	428,836,839	51,191,033,373	57,831,694,280	890,683,502	58,722,377,782

자본의 변동	포괄손익	당기순이익(손실)	5,991,677,405	5,991,677,405	123,369,122	6,115,046,527

기타포괄손익	해외사업환산손익의 변동	377,130,061	377,130,061	377,130,061

배당금지급	(865,822,000)	(865,822,000)	(865,822,000)

2014.12.31 (기말자본)	4,380,000,000	3,096,608,533	(1,264,784,465)	805,966,900	56,316,888,778	63,334,679,746	1,014,052,624	64,348,732,370

2015.01.01 (기초자본)	4,380,000,000	3,096,608,533	(1,264,784,465)	805,966,900	56,316,888,778	63,334,679,746	1,014,052,624	64,348,732,370

자본의 변동	포괄손익	당기순이익(손실)	3,064,340,699	3,064,340,699	18,982,198	3,083,322,897

기타포괄손익	해외사업환산손익의 변동	297,611,054	297,611,054	297,611,054

배당금지급	(1,082,277,500)	(1,082,277,500)	(1,082,277,500)

2015.12.31 (기말자본)	4,380,000,000	3,096,608,533	(1,264,784,465)	1,103,577,954	58,298,951,977	65,614,353,999	1,033,034,822	66,647,388,821

2015.01.01 (기초자본)	4,380,000,000	3,096,608,533	(1,264,784,465)	805,966,900	56,316,888,778	63,334,679,746	1,014,052,624	64,348,732,370

자본의 변동	포괄손익	당기순이익(손실)	1,344,371,167	1,344,371,167	(29,576,768)	1,314,794,399

기타포괄손익	해외사업환산손익의 변동	637,540,670	637,540,670	637,540,670

배당금지급	(1,082,277,500)	(1,082,277,500)	(1,082,277,500)

2015.09.30 (기말자본)	4,380,000,000	3,096,608,533	(1,264,784,465)	1,443,507,570	56,578,982,445	64,234,314,083	984,475,856	65,218,789,939

2016.01.01 (기초자본)	4,380,000,000	3,096,608,533	(1,264,784,465)	1,103,577,954	58,298,951,977	65,614,353,999	1,033,034,822	66,647,388,821

자본의 변동	포괄손익	당기순이익(손실)	7,332,298,525	7,332,298,525	179,742,289	7,512,040,814

기타포괄손익	해외사업환산손익의 변동	(1,469,389,512)	(1,469,389,512)	(1,469,389,512)

배당금지급	(1,082,277,500)	(1,082,277,500)	(1,082,277,500)

2016.09.30 (기말자본)	4,380,000,000	3,096,608,533	(1,264,784,465)	(365,811,558)	64,548,973,002	70,394,985,512	1,212,777,111	71,607,762,623

연결 현금흐름표
제 35 기 3분기 2016.01.01 부터 2016.09.30 까지
제 34 기 3분기 2015.01.01 부터 2015.09.30 까지
제 34 기 2015.01.01 부터 2015.12.31 까지
제 33 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 35 기 3분기	제 34 기 3분기	제 34 기	제 33 기

영업활동현금흐름	3,378,374,976	3,558,520,315	3,652,452,251	8,402,301,892

법인세비용차감전순이익	9,720,402,923	1,793,796,515	4,175,109,678	7,476,777,494

당기순이익조정을 위한 가감	(6,492,354,226)	3,251,967,029	1,066,874,501	3,373,996,865

외화환산손실	155,136,036	68,121,222	9,502,382	79,680,139

대손상각비	92,648,443	10,544,526	43,537,703	47,133,354

재고자산폐기손실	119,055,864	249,301,624	620,979,875	231,955,949

재고자산평가손실	105,851,647	42,402,237	189,857,949	419,964,944

감가상각비	1,527,419,756	1,595,399,107	2,094,726,024	1,946,903,182

유형자산처분손실	59,304,701	67,503,155	118,651,822	22,793,339

무형자산상각비	303,430,095	301,839,106	418,168,771	374,653,465

손해배상충당부채전입액	5,270,835,746	5,169,474,182	2,334,973,842

이자비용	2,886,981	6,512,488	7,493,541	13,401,061

이자의 수취	23,548,997	72,814,375	83,878,569	103,336,996

외화환산이익	(119,287,997)	(193,528,477)	(337,208,110)	(77,703,120)

대손충당금환입	(68,468,787)	(10,492,403)	(32,891,884)	(232,578,779)

이자수익	(23,548,997)	(72,814,375)	(83,878,569)	(103,336,996)

재고자산평가충당금환입	(16,560,150)	(182,751,684)	(260,409,771)	(9,703,801)

유형자산처분이익	(4,998,138)	(1,930,000)	(1,930,000)	(123,764,401)

이자의 지급	(2,886,981)	(6,512,488)	(7,493,541)	(13,401,061)

손해배상비용의 지급	(2,608,000,000)

국고보조금의순증감	40,454,311

매출채권의 감소(증가)	(5,025,632,152)	(2,631,877,729)	(2,671,062,734)	(881,649,869)

미수금의 감소(증가)	(242,675,525)	(486,361,610)	(664,714,879)	(92,241,963)

선급금의 감소(증가)	(2,039,038,168)	(628,451,363)	(37,979,763)	(39,553,594)

선급비용의 감소(증가)	(141,800,917)	(192,151,239)	(1,135,405,717)	(217,548,819)

재고자산의 감소(증가)	667,838,919	(1,454,260,699)	(1,714,141,312)	(1,739,781,456)

매입채무의 증가(감소)	3,688,190,200	1,932,645,950	2,382,957,231	986,556,946

미지급금의 증가(감소)	(5,637,265,682)	(682,644,876)	(596,913,932)	239,410,009

미지급비용의 증가(감소)	(50,018,845)	(8,894,041)	44,308,984	8,625,541

선수금의 증가(감소)	112,099,454	185,996,929	29,584,894	30,366,197

예수금의 증가(감소)	22,417,020	721,548	5,782,786	25,051,449

법인세의환급(납부)	150,326,279	(1,487,243,229)	(1,589,531,928)	(2,448,472,467)

투자활동현금흐름	(7,016,468,574)	(2,571,561,501)	(3,826,405,148)	(7,545,850,685)

단기투자자산의 처분	162,000,000	111,500,000	71,000,000

단기대여금의 감소	3,000,000	6,000,000

만기보유증권의 회수	6,435,000	11,260,000	11,260,000	22,375,000

토지의 처분	98,835,783

건물의 처분	191,967,470

기계장치의 처분	156,456,755	318,833,000	393,833,000	276,143,473

차량운반구의 처분	4,763,636	24,100,000	24,100,000	13,583,636

공기구비품의 처분	3,800,000

장기금융상품의 감소	24,088,064	2,000,000

기타보증금의 감소	63,000,000	5,850,000

단기대여금의 증가	(82,510)	(9,000,000)

단기투자자산의 취득	(121,500,000)

장기금융상품의 증가	(143,203,802)	(169,764,006)	(52,362,984)	(165,772,632)

만기보유증권의 취득	(605,000)	(37,910,000)	(8,665,000)

토지의 취득	(1,107,442,637)

건물의 취득	(572,177,594)	(677,397,643)	(2,820,146,658)

구축물의 취득	(87,000,000)	(108,000,000)

기계장치의 취득	(539,231,332)	(286,319,363)	(294,114,322)	(2,368,312,979)

차량운반구의 취득	(71,620,935)	(61,050,407)	(61,022,407)	(375,957,707)

기타의유형자산의 취득	(276,445,442)	(40,949,115)	(66,985,242)	(88,769,403)

건설중인자산의 취득	(5,566,328,100)	(2,276,855,412)	(1,771,298,005)	(1,932,575,551)

산업재산권의 취득	(111,011,824)	(75,690,426)	(121,445,439)	(47,941,548)

기타무형자산의 증가	(33,488,000)	(205,523,000)

기타보증금의 증가	(4,400,000)	(39,543,262)	(34,619,469)	(34,580,820)

개발비의 증가	(99,360,749)

재무활동현금흐름	2,801,149,384	(1,182,277,500)	(1,182,277,500)	(1,035,822,000)

단기차입금의 증가	3,983,426,884

단기차입금의 상환	(100,000,000)	(100,000,000)	(100,000,000)	(100,000,000)

장기차입금의 상환	(70,000,000)

배당금의지급	(1,082,277,500)	(1,082,277,500)	(1,082,277,500)	(865,822,000)

현금및현금성자산의 순증가(감소)	(836,944,214)	(195,318,686)	(1,356,230,397)	(179,370,793)

환율변동 효과	(417,988,741)	131,250,057	235,561,553	240,356,496

기초현금및현금성자산	8,491,151,781	9,611,820,625	9,611,820,625	9,550,834,922

기말현금및현금성자산	7,236,218,826	9,547,751,996	8,491,151,781	9,611,820,625