휴맥스 분기보고서 (2016.09)
2. 연결재무제표

연결 재무상태표
제 8 기 3분기말 2016.09.30 현재
제 7 기말 2015.12.31 현재
제 6 기말 2014.12.31 현재
(단위 : 원)

제 8 기 3분기말	제 7 기말	제 6 기말

자산

Ⅰ.유동자산	688,533,468,271	727,648,926,993	734,849,753,890

(1)현금및현금성자산	145,514,168,703	152,582,594,399	94,281,121,795

(2)매출채권및기타채권	230,188,686,333	213,427,294,480	370,882,995,196

(3)당기법인세자산	333,965,357	1,127,019,627	1,551,857,777

(4)매도가능금융자산	14,938,648,795	29,816,996,958	0

(5)재고자산	277,705,638,833	313,489,858,473	237,428,797,190

(6)기타금융자산	7,162,878,341	8,552,922,790	22,654,321,432

(7)기타유동자산	12,689,481,909	8,652,240,266	8,050,660,500

Ⅱ.비유동자산	238,339,186,933	224,110,129,750	208,793,081,176

(1)매출채권및기타채권	12,934,896,816	6,957,111,778	5,929,702,999

(2)매도가능금융자산	15,584,564,318	7,243,206,214	6,243,093,738

(3)관계기업투자	1,006,918,631	0	0

(4)유형자산	128,624,543,997	127,168,637,762	104,262,173,945

(5)투자부동산	24,163,576,984	24,491,538,135	39,333,623,879

(6)무형 자산	51,038,778,629	53,216,906,479	53,002,184,243

(7)기타금융자산	4,985,907,558	5,032,729,382	22,302,372

자산총계	926,872,655,204	951,759,056,743	943,642,835,066

부채

Ⅰ.유동부채	411,507,521,130	412,425,803,138	450,868,714,667

(1)매입채무및기타채무	243,741,561,894	234,658,864,578	282,414,273,398

(2)단기차입금	130,639,392,416	145,277,079,684	128,709,206,424

(3)전환사채	0	5,552,610,323	15,704,812,040

(4)당기법인세부채	14,173,553,467	5,819,125,889	1,999,161,415

(5)판매보증충당부채	10,059,109,496	10,515,521,176	8,499,457,368

(6)기타금융부채	91,752,612	1,157,851,482	3,213,416,917

(7)기타유동부채	12,802,151,245	9,444,750,006	10,328,387,105

Ⅱ.비유동부채	34,266,051,211	49,379,094,029	38,714,079,053

(1)매입채무및기타채무	789,617,327	719,765,889	3,702,901,879

(2)장기차입금	21,800,000,000	35,000,000,000	20,000,000,000

(3)순확정급여부채	10,221,992,393	8,183,259,118	9,517,429,176

(4)이연법인세부채	1,454,441,491	5,476,069,022	5,493,747,998

부채총계	445,773,572,341	461,804,897,167	489,582,793,720

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	469,060,175,081	475,547,470,210	438,985,728,256

(1)자본금	11,955,899,000	11,955,899,000	11,443,078,500

(2)기타불입자본	327,948,977,555	332,564,776,228	318,696,337,687

(3)이익잉여금	140,485,097,054	142,860,426,778	115,418,514,312

(4)기타자본구성요소	(11,329,798,528)	(11,833,631,796)	(6,572,202,243)

Ⅱ.비지배지분	12,038,907,782	14,406,689,366	15,074,313,090

자본총계	481,099,082,863	489,954,159,576	454,060,041,346

부채및자본총계	926,872,655,204	951,759,056,743	943,642,835,066

※ 상기 재무제표는 한국채택국제회계기준에 따라 작성되었습니다.

연결 포괄손익계산서
제 8 기 3분기 2016.01.01 부터 2016.09.30 까지
제 7 기 3분기 2015.01.01 부터 2015.09.30 까지
제 7 기 2015.01.01 부터 2015.12.31 까지
제 6 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 8 기 3분기	제 7 기 3분기	제 7 기	제 6 기

3개월	누적	3개월	누적

Ⅰ.매출액	333,100,582,241	949,739,478,985	399,178,807,278	1,087,491,324,694	1,426,664,921,248	1,443,770,496,507

Ⅱ.매출원가	275,152,051,045	750,963,918,702	317,939,878,104	850,900,431,999	1,111,983,817,951	1,146,247,651,393

Ⅲ.매출총이익	57,948,531,196	198,775,560,283	81,238,929,174	236,590,892,695	314,681,103,297	297,522,845,114

Ⅳ.판매비	15,946,770,948	51,748,254,979	21,032,014,496	63,874,725,448	89,767,125,593	80,184,930,364

Ⅴ.관리비	17,726,592,218	63,255,837,988	20,248,661,530	67,272,500,769	87,525,343,575	94,873,934,129

Ⅵ.물류원가	3,084,920,667	7,060,641,903	3,109,603,546	10,630,754,924	13,263,203,449	23,189,565,865

Ⅶ.연구 개발비	19,705,446,590	58,455,508,093	18,496,427,983	52,643,555,077	75,590,693,066	66,219,669,923

Ⅷ.영업이익(손실)	1,484,800,773	18,255,317,320	18,352,221,619	42,169,356,477	48,534,737,614	33,054,744,833

Ⅸ.기타영업외수익	832,633,687	3,430,975,638	1,075,364,187	1,876,457,560	2,466,726,986	10,623,425,100

Ⅹ.기타영업외비용	333,831,449	848,840,089	327,786,845	1,975,825,684	6,856,870,822	6,493,516,624

XI.금융수익	10,566,926,943	42,158,264,748	27,098,801,812	59,580,870,253	69,982,237,630	52,047,575,226

XⅡ.금융비용	20,402,044,244	52,434,237,458	26,717,301,764	61,626,113,533	71,649,215,205	58,542,779,977

XⅢ.관계기업투자손익	(43,065,548)	(43,065,548)	0	0	0	(772,412,348)

XIV.법인세비용차감전순이익(손실)	(7,894,579,838)	10,518,414,611	19,481,299,009	40,024,745,073	42,477,616,203	29,917,036,210

XV.법인세비용(이익)	12,815,169,182	10,972,768,619	3,435,927,796	8,840,661,042	12,320,591,318	9,483,620,005

XVI.계속사업연결당(분)기순이익	(20,709,749,020)	(454,354,008)	16,045,371,213	31,184,084,031	30,157,024,885	20,433,416,205

XVII.연결당(분)기순이익	(20,709,749,020)	(454,354,008)	16,045,371,213	31,184,084,031	30,157,024,885	20,433,416,205

XVIII.기타포괄이익	(6,475,719,503)	118,035,197	(1,318,273,040)	(4,419,916,217)	(5,442,057,145)	(3,695,559,192)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	0	(380,294,954)	0	(115,316,097)	(213,063,200)	(374,944,062)

1.보험수리적손익	0	(380,294,954)	0	(115,316,097)	(248,905,421)	(303,289,061)

2.당기손익으로 재분류되지 않는 항목의 법인세 효과	0	0	0	0	35,842,221	(71,655,001)

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(6,475,719,503)	498,330,151	(1,318,273,040)	(4,304,600,120)	(5,228,993,945)	(3,320,615,130)

1.매도가능금융자산평가손익	(132,495,210)	(99,799,283)	27,800,349	(65,741,157)	(60,588,818)	145,367,659

2.지분법자본변동	(14,360,385)	(14,360,385)	0	0	0	0

3.해외사업장환산외환차이	(6,358,012,854)	590,533,977	(1,339,957,312)	(4,253,322,017)	(5,181,734,667)	(3,434,001,904)

4.당기손익으로 재분류될 수 있는 항목의 법인세 효과	29,148,946	21,955,842	(6,116,077)	14,463,054	13,329,540	(31,980,885)

XIX.당(분)기총포괄이익(손실)	(27,185,468,523)	(336,318,811)	14,727,098,173	26,764,167,814	24,714,967,740	16,737,857,013

XX.당(분)기순이익의 귀속	(20,709,749,020)	(454,354,008)	16,045,371,213	31,184,084,031	30,157,024,885	20,433,416,205

(1)지배기업의 소유주지분	(19,851,671,292)	1,397,987,445	16,343,445,000	31,519,323,080	30,957,203,658	21,029,260,806

(2)비지배지분	(858,077,728)	(1,852,341,453)	(298,073,787)	(335,239,049)	(800,178,773)	(595,844,601)

XXI.당(분)기총포괄이익의 귀속	(27,185,468,523)	(336,318,811)	14,727,098,173	26,764,167,814	24,714,967,740	16,737,857,013

(1)지배기업의 소유주지분	(26,319,983,916)	1,647,023,094	15,012,684,847	27,092,016,024	25,511,086,363	17,565,666,236

(2)비지배지분	(865,484,607)	(1,983,341,905)	(285,586,674)	(327,848,210)	(796,118,623)	(827,809,223)

XXⅡ.주당이익

(1)기본주당이익(손실)	(857)	60	697	1,354	1,327	953

(2)희석주당이익(손실)	(857)	60	696	1,342	1,322	940

※ 상기 재무제표는 한국채택국제회계기준에 따라 작성되었습니다.

연결 자본변동표
제 8 기 3분기 2016.01.01 부터 2016.09.30 까지
제 7 기 3분기 2015.01.01 부터 2015.09.30 까지
제 7 기 2015.01.01 부터 2015.12.31 까지
제 6 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	기타불입자본	이익잉여금	기타자본구성요소	지배기업소유주지분	비지배지분	자본 합계

2014.01.01 (Ⅰ.기초자본)	11,443,078,500	316,200,481,376	97,865,958,627	(3,275,983,844)	422,233,534,659	17,028,142,085	439,261,676,744

Ⅱ.자본의 변동	(1)연차배당	0	0	(3,309,328,950)	0	(3,309,328,950)	0	(3,309,328,950)

(2)매도가능증권자산평가손익	0	0	0	113,386,774	113,386,774	0	113,386,774

(3)지분법자본변동

(4)주식기준보상거래의인식	0	192,900,000	0	0	192,900,000	0	192,900,000

(5)순확정급여부채의 재측정요소	0	0	(167,376,171)	0	(167,376,171)	(207,567,891)	(374,944,062)

(6)해외사업환산손익	0	0	0	(3,409,605,173)	(3,409,605,173)	(24,396,731)	(3,434,001,904)

(7)연결당(분)기순이익	0	0	21,029,260,806	0	21,029,260,806	595,844,601	20,433,416,205

(8)지배기업의 전환사채 중도상환	0	(201,442,571)	0	0	(201,442,571)	0	(201,442,571)

(9)종속기업의 전환사채 중도상환	0	802,278,908	0	0	802,278,908	(1,302,387,702)	(500,108,794)

(10)자기주식의취득	0	0	0	0	0	0	0

(11)자기주식의처분	0	1,702,119,974	0	0	1,702,119,974	0	1,702,119,974

(12)종속기업의 전환사채 상환	0	0	0	0	0	0	0

(13)지배기업의 전환사채 전환	0	0	0	0	0	0	0

(14)종속기업지분의 추가 취득	0	0	0	0	0	176,367,930	176,367,930

2014.12.31 (Ⅲ.기말자본)	11,443,078,500	318,696,337,687	115,418,514,312	(6,572,202,243)	438,985,728,256	15,074,313,090	454,060,041,346

2015.01.01 (Ⅰ.기초자본)	11,443,078,500	318,696,337,687	115,418,514,312	(6,572,202,243)	438,985,728,256	15,074,313,090	454,060,041,346

Ⅱ.자본의 변동	(1)연차배당	0	0	(3,330,603,450)	0	(3,330,603,450)	0	(3,330,603,450)

(2)매도가능증권자산평가손익	0	0	0	(47,259,278)	(47,259,278)	0	(47,259,278)

(3)지분법자본변동

(4)주식기준보상거래의인식	0	394,700,077	0	0	394,700,077	127,739,283	522,439,360

(5)순확정급여부채의 재측정요소	0	0	(184,687,742)	0	(184,687,742)	(28,375,458)	(213,063,200)

(6)해외사업환산손익	0	0	0	(5,214,170,275)	(5,214,170,275)	32,435,608	(5,181,734,667)

(7)연결당(분)기순이익	0	0	30,957,203,658	0	30,957,203,658	800,178,773	30,157,024,885

(8)지배기업의 전환사채 중도상환	0	0	0	0	0	0	0

(9)종속기업의 전환사채 중도상환	0	0	0	0	0	0	0

(10)자기주식의취득

(11)자기주식의처분	0	3,266,175,336	0	0	3,266,175,336	0	3,266,175,336

(12)종속기업의 전환사채 상환	0	0	0	0	0	0	0

(13)지배기업의 전환사채 전환	0	10,308,688,494	0	0	10,308,688,494	0	10,308,688,494

(14)종속기업지분의 추가 취득	0	(101,125,366)	0	0	(101,125,366)	755,616	100,369,750

2015.12.31 (Ⅲ.기말자본)	11,955,899,000	332,564,776,228	142,860,426,778	(11,833,631,796)	475,547,470,210	14,406,689,366	489,954,159,576

2015.01.01 (Ⅰ.기초자본)	11,443,078,500	318,696,337,687	115,418,514,312	(6,572,202,243)	438,985,728,256	15,074,313,090	454,060,041,346

Ⅱ.자본의 변동	(1)연차배당	0	0	(3,330,603,450)	0	(3,330,603,450)	0	(3,330,603,450)

(2)매도가능증권자산평가손익	0	0	0	(51,278,103)	(51,278,103)	0	(51,278,103)

(3)지분법자본변동	0	0	0	0	0	0	0

(4)주식기준보상거래의인식	0	284,566,718	0	0	284,566,718	72,993,876	357,560,594

(5)순확정급여부채의 재측정요소	0	0	(77,261,785)	0	(77,261,785)	(38,054,312)	(115,316,097)

(6)해외사업환산손익	0	0	0	(4,298,767,168)	(4,298,767,168)	45,445,151	(4,253,322,017)

(7)연결당(분)기순이익	0	0	31,519,323,080	0	31,519,323,080	(335,239,049)	31,184,084,031

(8)지배기업의 전환사채 중도상환	0	0	0	0	0	0	0

(9)종속기업의 전환사채 중도상환	0	0	0	0	0	0	0

(10)자기주식의취득	0	0	0	0	0	0	0

(11)자기주식의처분	0	3,266,175,336	0	0	3,266,175,336	0	3,266,175,336

(12)종속기업의 전환사채 상환	0	0	0	0	0	0	0

(13)지배기업의 전환사채 전환	512,820,500	10,308,688,494	0	0	10,821,508,994	0	10,821,508,994

(14)종속기업지분의 추가 취득	0	(328,313,187)	0	0	(328,313,187)	29,601,620	(298,711,567)

2015.09.30 (Ⅲ.기말자본)	11,955,899,000	332,227,455,048	143,529,972,157	(10,922,247,514)	476,791,078,691	14,849,060,376	491,640,139,067

2016.01.01 (Ⅰ.기초자본)	11,955,899,000	332,564,776,228	142,860,426,778	(11,833,631,796)	475,547,470,210	14,406,689,366	489,954,159,576

Ⅱ.자본의 변동	(1)연차배당	0	0	(3,518,519,550)	0	(3,518,519,550)	0	(3,518,519,550)

(2)매도가능증권자산평가손익	0	0	0	(77,843,441)	(77,843,441)	0	(77,843,441)

(3)지분법자본변동	0	0	0	(14,360,385)	(14,360,385)	0	(14,360,385)

(4)주식기준보상거래의인식	0	201,800,077	0	0	201,800,077	184,236,221	386,036,298

(5)순확정급여부채의 재측정요소	0	0	(254,797,619)	0	(254,797,619)	(125,497,335)	(380,294,954)

(6)해외사업환산손익	0	0	0	596,037,094	596,037,094	(5,503,117)	590,533,977

(7)연결당(분)기순이익	0	0	1,397,987,445	0	1,397,987,445	(1,852,341,453)	(454,354,008)

(8)지배기업의 전환사채 중도상환	0	0	0	0	0	0	0

(9)종속기업의 전환사채 중도상환	0	0	0	0	0	0	0

(10)자기주식의취득	0	(5,386,274,650)	0	0	(5,386,274,650)	0	(5,386,274,650)

(11)자기주식의처분	0	0	0	0	0	0	0

(12)종속기업의 전환사채 상환	0	568,675,900	0	0	568,675,900	(568,675,900)	0

(13)지배기업의 전환사채 전환	0	0	0	0	0	0	0

(14)종속기업지분의 추가 취득	0	0	0	0	0	0	0

2016.09.30 (Ⅲ.기말자본)	11,955,899,000	327,948,977,555	140,485,097,054	(11,329,798,528)	469,060,175,081	12,038,907,782	481,099,082,863

※ 상기 재무제표는 한국채택국제회계기준에 따라 작성되었습니다.

연결 현금흐름표
제 8 기 3분기 2016.01.01 부터 2016.09.30 까지
제 7 기 3분기 2015.01.01 부터 2015.09.30 까지
제 7 기 2015.01.01 부터 2015.12.31 까지
제 6 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 8 기 3분기	제 7 기 3분기	제 7 기	제 6 기

Ⅰ.영업활동현금흐름	63,959,997,670	89,893,401,312	90,605,418,001	(2,503,339,083)

(1)영업에서창출된현금흐름	71,100,291,916	95,098,759,328	97,625,181,190	6,395,516,935

1.연결당(분)기순이익	(454,354,008)	31,184,084,031	30,157,024,885	20,433,416,205

2.수익.비용의조정	49,914,664,096	43,003,306,120	72,896,345,225	51,240,353,807

3.운전자본의변동	21,639,981,828	20,911,369,177	(5,428,188,920)	(65,278,253,077)

(2)이자의 수취	2,208,901,414	1,861,863,119	3,182,908,799	2,371,969,876

(3)법인세의 환급	7,618,950	573,536,808	81,083,270	0

(4)이자의 지급	(3,530,508,431)	(1,168,407,465)	(2,665,152,681)	(3,478,774,988)

(5)법인세의 납부	(5,826,306,179)	(6,472,350,478)	(7,618,602,577)	(7,792,050,906)

Ⅱ.투자활동현금흐름	(27,060,243,289)	(38,485,162,533)	(58,456,508,717)	(10,009,238,560)

(1)투자활동으로 인한 현금유입액	22,772,800,973	16,427,838,009	55,763,330,530	51,714,713,886

1.장단기대여금의 감소	120,447,497	740,992,688	906,139,701	2,388,941,262

2.단기금융상품의 감소	6,000,000,000	4,970,000,000	43,972,787,699	37,740,000,000

3.매도가능금융자산의 처분	15,277,253,764	9,783,504,410	9,958,919,307	10,400,000,000

4.유형자산의 처분	1,357,782,047	855,197,918	925,483,823	1,185,772,624

5.무형자산의 처분	17,317,665	78,142,993	0	0

(2)투자활동으로 인한 현금유출액	(49,833,044,262)	(54,913,000,542)	(114,219,839,247)	(61,723,952,446)

1.장단기대여금의 증가	10,013,205,055	201,002,767	241,222,530	1,400,713,259

2.단기금융상품의 증가	3,635,100,000	10,914,772,846	32,788,815,370	15,116,995,882

3.매도가능금융자산의 취득	8,608,085,000	9,924,068,219	40,812,587,768	5,000,000,000

4.당기손익인식금융자산의 취득	0	4,900,000,000	4,900,000,000	0

5.종속기업투자로 인한 순현금유출	0	2,420,142,017	2,850,315,217	210,669,192

6.관계기업투자자산의 취득	1,064,344,564	0	0	0

7.유형자산의 취득	15,118,414,953	20,063,144,357	24,484,541,846	21,177,871,730

8.무형자산의 취득	11,393,894,690	6,489,870,336	8,142,356,516	18,817,702,383

Ⅲ.재무활동현금흐름	(39,463,016,479)	30,695,442,735	29,940,381,760	18,608,567,968

(1)재무활동으로 인한 현금유입액	9,474,390,330	71,871,627,335	73,498,490,772	54,216,449,428

1.차입금의 차입	9,444,330,330	68,193,349,860	69,820,213,297	52,167,821,018

2.국고보조금의 수령	30,060,000	178,547,465	178,547,465	297,027,910

3.자기주식의 처분	0	3,499,730,010	3,499,730,010	1,751,600,500

(2)재무활동으로 인한 현금유출액	(48,937,406,809)	(41,176,184,600)	(43,558,109,012)	(35,607,881,460)

1.차입금의 상환	34,206,043,609	37,415,407,950	40,127,505,562	10,958,326,315

2.자기주식의 취득	5,386,274,650	0	0	0

3.종속기업투자지분의 일부매입	0	430,173,200	100,000,000	0

4.배당금의 지급	3,518,519,550	3,330,603,450	3,330,603,450	3,309,328,950

5.전환사채의 상환	5,826,569,000	0	0	21,340,226,195

Ⅳ.현금및현금성자산의순증가(감소)	(2,563,262,098)	82,103,681,514	62,089,291,044	6,095,990,325

Ⅴ.외화표시 현금및현금성자산의 환율변동효과	(4,505,163,598)	(1,303,262,626)	(3,787,818,440)	(749,810,142)

Ⅵ.기초현금및현금성자산	152,582,594,399	94,281,121,795	94,281,121,795	88,934,941,612

Ⅶ.기말현금및현금성자산	145,514,168,703	175,081,540,683	152,582,594,399	94,281,121,795

※ 상기 재무제표는 한국채택국제회계기준에 따라 작성되었습니다.