포메탈 분기보고서 (2018.09)
4. 재무제표

재무상태표
제 34 기 3분기말 2018.09.30 현재
제 33 기말 2017.12.31 현재
(단위 : 원)

제 34 기 3분기말	제 33 기말

자산

Ⅰ.유동자산	17,459,471,654	18,049,425,714

(1)현금및현금성자산	1,539,189,870	3,216,788,263

(2)단기금융상품	0	200,000,000

(3)매출채권 및 기타유동채권	10,573,494,554	9,523,177,273

1.매출채권	10,260,985,019	9,404,371,947

2.단기미수금	311,398,198	93,833,279

3.단기미수수익	1,111,337	24,972,047

(4)재고자산	5,289,403,621	5,069,645,453

(5)기타유동자산	57,383,609	39,814,725

Ⅱ.비유동자산	45,760,002,540	42,766,547,849

(1)장기금융상품	272,537,914	809,689,850

(2)유형자산	45,418,380,957	41,876,667,499

(3)영업권 이외의 무형자산	38,843,669	32,670,500

(4)기타비유동금융자산	30,240,000	47,520,000

자산총계	63,219,474,194	60,815,973,563

부채

Ⅰ.유동부채	13,796,439,372	12,809,691,057

(1)매입채무 및 기타유동채무	13,746,141,968	12,776,594,444

1.단기매입채무	8,621,796,935	7,142,584,223

2.단기차입금	1,800,000,000	3,000,000,000

3.단기미지급금	937,049,894	1,307,119,472

4.단기미지급비용	287,543,837	354,951,209

5.단기예수금	61,217,870	110,539,540

6.단기선수금	465,283,432	200,000,000

7.유동성장기차입금	1,573,250,000	661,400,000

(2)미지급법인세	50,297,404	33,096,613

Ⅱ.비유동부채	6,463,041,186	6,240,990,255

(1)장기매입채무 및 기타비유동채무	4,491,010,000	3,987,360,000

(2)퇴직급여부채	707,420,689	874,471,086

(3)이연법인세부채	1,264,610,497	1,281,663,305

(4)기타비유동부채	97,495,864

부채총계	20,259,480,558	19,050,681,312

자본

Ⅰ.자본금	6,012,340,000	6,012,340,000

Ⅱ.자본잉여금	7,580,414,543	7,580,414,543

Ⅲ.이익잉여금(결손금)	29,367,239,093	28,172,537,708

자본총계	42,959,993,636	41,765,292,251

자본과부채총계	63,219,474,194	60,815,973,563

포괄손익계산서
제 34 기 3분기 2018.01.01 부터 2018.09.30 까지
제 33 기 3분기 2017.01.01 부터 2017.09.30 까지
(단위 : 원)

제 34 기 3분기	제 33 기 3분기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	13,382,937,552	42,157,089,205	13,592,745,042	40,900,948,540

(1)제품매출액	12,926,855,497	40,755,513,785	13,168,171,187	39,690,711,841

(2)상품매출액	113,089,675	312,400,060	79,760,365	238,260,519

(3)기타수익(매출액)	342,992,380	1,089,175,360	344,813,490	971,976,180

Ⅱ.매출원가	11,913,369,450	37,223,114,484	11,882,479,515	35,499,058,047

(1)제품매출원가	11,808,496,595	36,926,275,402	11,800,974,211	35,274,031,161

(2)상품매출원가	104,872,855	296,839,082	81,505,304	225,026,886

Ⅲ.매출총이익	1,469,568,102	4,933,974,721	1,710,265,527	5,401,890,493

Ⅳ.판매비와관리비	872,293,351	3,034,451,966	1,038,863,541	3,036,395,817

(1)급여	325,565,890	1,084,851,050	386,744,610	1,157,866,760

(2)퇴직급여	301,736,475	42,535,881	144,281,753

(3)복리후생비	31,101,308	100,992,122	35,696,428	98,817,970

(4)여비교통비	4,545,515	10,999,862	7,442,072	13,047,556

(5)접대비	10,161,000	24,429,600	13,693,000	30,239,700

(6)통신비	6,645,428	19,705,381	6,613,398	22,489,722

(7)수도광열비	15,290,400	43,973,850	13,161,612	31,555,100

(8)세금과공과	14,325,112	55,766,952	22,652,833	72,529,288

(9)감가상각비	22,790,685	70,541,929	25,042,791	79,472,731

(10)무형자산상각비	2,888,499	8,186,831	2,170,500	6,511,500

(11)수선비	699,160	11,804,351	1,168,363	4,262,424

(12)보험료	18,794,883	57,656,582	21,984,387	74,424,991

(13)차량유지비	30,290,173	105,087,707	30,896,347	91,569,362

(14)경상개발비	86,524,806	225,297,647	60,990,642	166,477,089

(15)운반비	206,016,158	655,735,702	227,201,741	658,830,811

(16)교육훈련비	1,950,000	10,037,300	4,778,390	8,317,245

(17)도서인쇄비	2,880,000	8,300,045	2,889,900	9,889,400

(18)수출제비용	17,306,748	53,685,593	19,196,427	49,975,917

(19)소모품비	2,209,317	16,079,356	7,243,447	20,008,487

(20)사무관리비	418,094	2,032,248	744,810	1,798,185

(21)지급수수료	71,096,720	166,151,383	106,482,868	296,711,406

(22)광고선전비	900,000	1,100,000	200,000

(23)대손상각비(대손충당금환입)	(106,545)	(604,526)	(3,219,200)

(24)기타판매비와관리비	300,000	137,620	337,620

Ⅴ.영업이익(손실)	597,274,751	1,899,522,755	671,401,986	2,365,494,676

Ⅵ.기타이익	34,182,174	361,490,164	87,153,877	230,201,108

(1)외환차익	48,758,920	200,364,053	35,052,382	93,772,706

(2)외화환산이익	(45,942,996)	3,922,570	(10,342,768)	2,158,966

(3)유형자산처분이익	15,093,786	4,999,000	8,430,694

(4)매도가능금융자산처분이익	12,020,856	12,020,856

(5)잡이익	31,366,250	142,109,755	45,424,407	113,817,886

Ⅶ.기타손실	89,558,962	195,665,711	24,690,006	119,449,509

(1)외환차손	22,670,885	68,298,338	1,893,529	68,540,472

(2)외화환산손실	22,349,828	25,869,815	4,058,870	4,058,870

(3)유형자산처분손실	25,389,404	11,662,357

(4)매도가능금융자산처분손실	14,014,850	14,014,850

(5)잡손실	44,538,249	76,108,154	4,722,757	21,172,960

Ⅷ.금융수익	14,439,871	40,030,774	19,284,481	76,229,928

(1)이자수익	11,352,785	18,126,892	13,792,530	48,797,428

(2)외환차익(금융수익)	3,284,587	21,903,882	6,801,246	27,432,385

(3)외화환산이익(금융수익)	(197,501)	(1,309,295)	115

Ⅸ.금융원가	52,866,727	160,284,571	40,560,925	131,637,903

(1)이자비용	42,554,502	130,494,891	32,685,905	100,914,940

(2)외환차손(금융원가)	7,567,801	27,045,256	6,941,627	29,789,570

(3)외화환산손실(금융원가)	2,744,424	2,744,424	933,393	933,393

Ⅹ.법인세비용차감전순이익(손실)	503,471,107	1,945,093,411	712,589,413	2,420,838,300

XI.법인세비용	1,609,500	39,558,106	5,787,690	200,102,251

XⅡ.당기순이익(손실)	501,861,607	1,905,535,305	706,801,723	2,220,736,049

XⅢ.기타포괄손익	(8,938,682)	(7,717,367)

(1)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	(8,938,682)	(7,717,367)

1.당기손익-공정가치측정금융자산(세후기타포괄손익)	(8,938,682)	(7,717,367)

XIV.총포괄손익	501,861,607	1,905,535,305	697,863,041	2,213,018,682

XV.주당이익

(1)기본주당이익(손실) (단위 : 원)	42	161	60	187

(2)희석주당이익(손실) (단위 : 원)	42	161	60	187

자본변동표
제 34 기 3분기 2018.01.01 부터 2018.09.30 까지
제 33 기 3분기 2017.01.01 부터 2017.09.30 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본구성요소	기타포괄손익누계액	이익잉여금	자본 합계

2017.01.01 (Ⅰ.기초자본)	6,012,340,000	7,580,414,543	(783,041,880)	7,717,367	27,412,171,272	40,229,601,302

Ⅱ.당기순이익(손실)	2,220,736,049	2,220,736,049

Ⅲ.기타포괄손익	(7,717,367)	(7,717,367)

Ⅳ.배당금지급	(473,889,280)	(473,889,280)

2017.09.30 (Ⅴ.기말자본)	6,012,340,000	7,580,414,543	(783,041,880)	29,159,018,041	41,968,730,704

2018.01.01 (Ⅰ.기초자본)	6,012,340,000	7,580,414,543	28,172,537,708	41,765,292,251

Ⅱ.당기순이익(손실)	1,905,535,305	1,905,535,305

Ⅲ.기타포괄손익

Ⅳ.배당금지급	(710,833,920)	(710,833,920)

2018.09.30 (Ⅴ.기말자본)	6,012,340,000	7,580,414,543	29,367,239,093	42,959,993,636

현금흐름표
제 34 기 3분기 2018.01.01 부터 2018.09.30 까지
제 33 기 3분기 2017.01.01 부터 2017.09.30 까지
(단위 : 원)

제 34 기 3분기	제 33 기 3분기

Ⅰ.영업활동현금흐름	3,484,888,141	3,074,206,126

(1)영업에서 창출된 현금	3,617,812,836	3,221,733,018

(2)이자지급(영업)	(135,502,174)	(98,535,396)

(3)이자수취(영업)	41,987,602	69,319,994

(4)법인세납부(영업)	(39,410,123)	(118,311,490)

Ⅱ.투자활동현금흐름	(4,664,408,190)	(2,713,815,594)

(1)단기금융상품의 처분	240,000,000

(2)장기금융상품의 처분	806,301,936	2,087,710,506

(3)유형자산의 처분	90,390,800	34,363,637

(4)기타비유동금융자산의 처분	17,280,000	30,440,000

(5)단기금융상품의 취득	(40,000,000)	(140,000,000)

(6)장기금융상품의 취득	(269,150,000)	(911,450,000)

(7)유형자산의 취득	(5,494,870,926)	(3,814,879,737)

(8)무형자산의 취득	(14,360,000)

Ⅲ.재무활동현금흐름	(494,833,920)	(721,079,280)

(1)차입금	4,707,000,000	540,000,000

(2)차입금의 상환	(4,491,000,000)	(787,190,000)

(3)배당금지급	(710,833,920)	(473,889,280)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(1,674,353,969)	(360,688,748)

Ⅴ.기초현금및현금성자산	3,216,788,263	2,509,515,989

Ⅵ.현금및현금성자산에 대한 환율변동효과	(2,744,424)	(933,278)

Ⅶ.기말현금및현금성자산	1,539,689,870	2,147,893,963