포메탈 반기보고서 (2016.06)
4. 재무제표

재무상태표
제 32 기 반기말 2016.06.30 현재
제 31 기말 2015.12.31 현재
제 30 기말 2014.12.31 현재
(단위 : 원)

제 32 기 반기말	제 31 기말	제 30 기말

자산

Ⅰ.유동자산	15,822,493,986	15,479,241,724	17,703,698,984

(1)현금및현금성자산	3,440,014,548	2,710,953,979	3,808,601,564

(2)단기금융자산	992,215,754	900,000,000

(3)매출채권	7,711,769,112	7,361,161,737	8,992,989,405

(4)기타수취채권	149,353,686	173,784,506	159,078,900

(5)재고자산	4,369,587,821	4,169,850,171	3,767,920,864

(6)기타유동자산	151,768,819	71,275,577	75,108,251

Ⅱ.비유동자산	39,977,243,539	39,650,744,060	41,985,287,824

(1)장기금융상품	3,651,665,564	3,049,971,000	5,181,426,378

(2)유형자산	36,178,993,143	36,463,452,400	36,690,037,783

(3)무형자산	19,054,832	74,790,660	99,468,663

(4)기타비유동자산	127,530,000	62,530,000	14,355,000

자산총계	55,799,737,525	55,129,985,784	59,688,986,808

부채

Ⅰ.유동부채	10,269,136,835	11,356,329,324	14,404,840,573

(1)매입채무	6,042,616,197	5,256,090,298	6,628,580,337

(2)기타지급채무	1,388,805,298	1,064,726,641	1,154,337,883

(3)단기차입금	574,887,806	2,871,055,724	3,872,765,582

(4)유동성장기차입금	1,018,270,000	1,185,300,000	1,554,150,000

(5)기타유동부채	1,145,123,357	911,517,893	1,195,006,771

(6)미지급법인세	99,434,177	67,638,768

Ⅱ.비유동부채	6,504,938,558	5,267,419,447	7,578,822,958

(1)장기차입금	5,162,720,000	3,927,930,000	5,557,050,000

(2)퇴직급여채무	597,805,879	608,999,411	951,679,923

(3)기타비유동부채	47,495,864	47,495,864	110,091,378

(4)이연법인세부채	696,916,815	682,994,172	960,001,657

부채총계	16,774,075,393	16,623,748,771	21,983,663,531

자본

Ⅰ.자본금	6,012,340,000	6,012,340,000	6,012,340,000

Ⅱ.자본잉여금	7,580,414,543	7,565,239,543	7,565,239,543

Ⅲ.기타자본구성요소	(783,041,880)	(1,003,691,880)	(1,003,691,880)

Ⅳ.기타포괄손익누계액	(65,692,724)	(95,169,967)	(1,652,347)

Ⅴ.이익잉여금	26,281,642,193	26,027,519,317	25,133,087,961

자본총계	39,025,662,132	38,506,237,013	37,705,323,277

자본과부채총계	55,799,737,525	55,129,985,784	59,688,986,808

포괄손익계산서
제 32 기 반기 2016.01.01 부터 2016.06.30 까지
제 31 기 반기 2015.01.01 부터 2015.06.30 까지
제 31 기 2015.01.01 부터 2015.12.31 까지
제 30 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 32 기 반기	제 31 기 반기	제 31 기	제 30 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	11,038,361,832	21,734,689,448	12,700,469,401	24,762,807,231	44,939,766,396	51,403,573,981

(1)제품(매출액)	10,673,026,732	21,117,854,583	12,295,506,752	23,986,678,887	43,623,546,714	49,426,114,619

(2)상품(매출액)	121,135,550	245,526,885	127,223,949	249,450,174	518,449,562	524,090,044

(3)기타수익(매출액)	244,199,550	371,307,980	277,738,700	526,678,170	797,770,120	1,453,369,318

Ⅱ.매출원가	9,512,962,663	19,049,472,935	10,928,793,831	21,638,028,609	39,867,731,325	45,492,098,263

(1)제품매출원가	9,401,900,238	18,840,556,147	10,842,789,257	21,477,197,114	39,494,755,455	45,088,819,816

(2)상품매출원가	111,062,425	208,916,788	86,004,574	160,831,495	372,975,870	403,278,447

Ⅲ.매출총이익	1,525,399,169	2,685,216,513	1,771,675,570	3,124,778,622	5,072,035,071	5,911,475,718

Ⅳ.판매비와관리비	981,219,880	1,930,467,018	1,269,310,819	2,588,754,982	4,515,827,095	5,143,928,122

(1)급여	366,700,620	740,372,940	324,982,770	802,917,530	1,482,033,690	1,618,473,370

(2)퇴직급여	48,519,396	97,038,792	92,223,169	149,119,408	271,276,964	222,052,344

(3)복리후생비	41,307,508	75,419,584	44,105,833	91,878,468	170,305,018	190,179,555

(4)여비교통비	2,116,846	8,406,046	3,448,343	8,107,409	17,768,879	13,747,309

(5)접대비	2,300,000	14,116,600	5,306,500	19,159,000	35,038,500	33,790,500

(6)통신비	8,096,647	15,624,138	9,630,164	19,317,065	35,159,297	40,114,606

(7)수도광열비	4,911,640	8,889,360	8,055,600	17,262,430	38,588,070	34,466,320

(8)세금과공과	28,882,158	51,140,731	79,411,860	140,971,000	229,950,536	255,343,463

(9)감가상각비	37,936,953	77,058,299	68,633,969	137,629,911	235,865,442	261,811,293

(10)무형자산상각비	4,350,832	9,145,828	5,020,002	14,788,999	24,678,003	89,232,100

(11)수선비	38,000	568,000	4,453,100	4,834,919	5,764,965	22,718,301

(12)보험료	23,195,690	40,223,610	21,598,241	41,549,373	99,247,575	211,005,928

(13)차량유지비	33,112,657	60,010,905	39,076,830	76,607,100	149,901,044	192,722,361

(14)경상개발비	71,562,512	143,774,556	79,610,524	151,220,460	294,319,106	261,459,099

(15)운반비	217,254,170	415,259,271	201,677,206	421,782,943	762,436,942	935,234,274

(16)교육훈련비	6,769,000	6,974,300	3,869,500	4,138,690	6,817,807	23,947,739

(17)도서인쇄비	2,693,300	5,249,391	2,769,000	5,449,300	14,615,000	16,920,200

(18)수출제비용	11,579,346	22,684,918	11,761,317	25,132,674	42,248,999	42,768,591

(19)소모품비	5,818,118	9,406,118	4,371,936	7,652,936	12,949,306	17,635,156

(20)사무용품비	125,819	125,819	344,364	971,576	1,424,258	4,341,264

(21)회의비	160,000	160,000	145,000

(22)지급수수료	61,354,522	138,420,962	72,339,476	153,240,531	247,712,477	210,737,384

(23)광고선전비	1,631,070	1,831,070	800,000	4,300,000	15,206,971	33,571,594

(24)포장비	121,786,447	224,109,902	322,388,634	363,689,487

(25)전산업무비	6,134,000	6,144,000	10,838,545	3,997,000

(26)대손상각비(대손충당금환입)	963,076	(11,274,220)	57,900,668	60,309,358	(11,670,933)	42,473,884

(27)잡비	802,000	1,350,000

Ⅴ.영업이익	544,179,289	754,749,495	502,364,751	536,023,640	556,207,976	767,547,596

Ⅵ.기타이익	173,111,461	334,959,123	238,453,120	293,553,005	558,799,870	286,387,263

(1)유형자산처분이익	2,350,100	24,091,984	28,320,260	83,852,600	8,540,833

(2)외화환산이익	44,945,641	45,738,240	20,071,067	25,944,967	22,364,865	2,951,381

(3)매도가능증권 처분이익	139,443,051	139,443,051	139,443,051	9,797,768

(4)당기손익인식금융자산 평가이익	(6,105,561)	5,373,673	5,373,673	5,565,781

(5)당기손익인식금융자산처분이익	9,650,189	9,650,189	3,412,147	4,399,791	6,389,512	6,936,390

(6)외환차익	80,121,124	201,537,813	8,287,005	31,156,998	163,099,587	106,984,383

(7)잡이익	20,900,096	52,082,809	43,147,866	58,914,265	138,276,582	145,610,727

(8)무형자산감모손실환입	23,599,972	23,599,972

Ⅶ.기타손실	216,437,216	295,765,887	58,566,921	199,574,825	275,961,205	379,270,484

(1)유형자산처분손실	1,000	124,674,671	129,273,521

(2)외화환산손실	(14,921,848)	8,629,073	1,167,511	1,500,351	824,446	2,185,795

(3)당기손익인식금융자산 평가손실	9,103,781	9,103,781	7,784,246	28,600,976

(4)매도가능증권처분손실	33,762,800	33,762,800	8,703,200	8,703,200	8,703,200

(5)외환차손	27,535,068	61,337,668	17,834,334	26,393,641	62,630,389	107,397,150

(6)무형자산감모손실	89,798,600

(7)잡손실	170,061,196	192,035,346	21,758,095	29,199,181	66,745,403	151,287,963

Ⅷ.금융수익	29,241,873	115,511,243	39,620,389	86,120,074	154,631,756	226,292,269

(1)이자수익	23,332,355	42,321,556	34,156,614	75,859,308	129,979,705	218,722,673

(2)외환차익-금융	5,909,518	73,189,687	5,463,775	10,260,766	24,652,051	7,569,596

Ⅸ.금융비용	52,256,759	194,736,150	131,564,929	217,798,722	363,937,235	452,936,212

(1)이자비용	46,012,369	96,801,152	80,301,561	166,531,255	285,691,368	433,058,860

(2)외환차손-금융	9,809,470	87,848,068	475,092	475,092	16,125,347	19,835,515

(3)외화환산손실-금융	(3,565,080)	10,086,930	50,788,276	50,792,375	62,120,520	41,837

Ⅹ.법인세비용차감전순이익	477,838,648	714,717,824	590,306,410	498,323,172	629,741,162	448,020,432

XI.법인세비용	105,334,764	106,677,988	(173,707,107)	(172,524,899)	(236,945,328)	6,626,912

XⅡ.당기순이익	372,503,884	608,039,836	764,013,517	670,848,071	866,686,490	441,393,520

XⅢ.기타포괄손익	28,648,416	29,477,243	(107,702,534)	(94,512,963)	178,112,606	16,007,068

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	271,630,226	15,093,240

1.순확정급여부채의 재측정요소	271,630,226	15,093,240

(2)당기손익으로 재분류되는 세후기타포괄손익	28,648,416	29,477,243	(107,702,534)	(94,512,963)	(93,517,620)	913,828

1.매도가능금융자산 평가손익	28,648,416	29,477,243	(107,702,534)	(94,512,963)	(93,517,620)	913,828

XIV.총포괄손익	401,152,300	637,517,079	656,310,983	576,335,108	1,044,799,096	457,400,588

XV.주당이익

(1)기본주당이익(손실)	31	51	65	57	73	37

(2)희석주당이익(손실)	31	51	65	57	73	37

자본변동표
제 32 기 반기 2016.01.01 부터 2016.06.30 까지
제 31 기 반기 2015.01.01 부터 2015.06.30 까지
제 31 기 2015.01.01 부터 2015.12.31 까지
제 30 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본항목	기타포괄손익누계액	이익잉여금	자본 합계

2014.01.01 (Ⅰ.기초자본)	6,012,340,000	7,565,239,543	(957,514,515)	(2,566,175)	25,002,264,041	37,619,762,894

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익	441,393,520	441,393,520

2.기타포괄손익	913,828	913,828

3.보험수리적손익	15,093,240	15,093,240

4.총포괄손익	913,828	456,486,760	457,400,588

(2)배당금지급	325,662,840	325,662,840

(3)자기주식처분(취득)	(46,177,365)	(46,177,365)

(4)자기주식 거래에 따른 증가(감소)

2014.12.31 (Ⅲ.기말자본)	6,012,340,000	7,565,239,543	(1,003,691,880)	(1,652,347)	25,133,087,961	37,705,323,277

2015.01.01 (Ⅰ.기초자본)	6,012,340,000	7,565,239,543	(1,003,691,880)	(1,652,347)	25,133,087,961	37,705,323,277

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익	866,686,490	866,686,490

2.기타포괄손익	(93,517,620)	(93,517,620)

3.보험수리적손익	271,630,226	271,630,226

4.총포괄손익	(93,517,620)	1,138,316,716	1,044,799,096

(2)배당금지급	243,885,360	243,885,360

(3)자기주식처분(취득)

(4)자기주식 거래에 따른 증가(감소)

2015.12.31 (Ⅲ.기말자본)	6,012,340,000	7,565,239,543	(1,003,691,880)	(95,169,967)	26,027,519,317	38,506,237,013

2015.01.01 (Ⅰ.기초자본)	6,012,340,000	7,565,239,543	(1,003,691,880)	(1,652,347)	25,133,087,961	37,705,323,277

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익	670,848,071	670,848,071

2.기타포괄손익	(94,512,963)	(94,512,963)

3.보험수리적손익

4.총포괄손익	(94,512,963)	670,848,071	576,335,108

(2)배당금지급	243,885,360	243,885,360

(3)자기주식처분(취득)

(4)자기주식 거래에 따른 증가(감소)

2015.06.30 (Ⅲ.기말자본)	6,012,340,000	7,565,239,543	(1,003,691,880)	(96,165,310)	25,560,050,672	38,037,773,025

2016.01.01 (Ⅰ.기초자본)	6,012,340,000	7,565,239,543	(1,003,691,880)	(95,169,967)	26,027,519,317	38,506,237,013

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익	608,039,836	608,039,836

2.기타포괄손익	29,477,243	29,477,243

3.보험수리적손익

4.총포괄손익	29,477,243	608,039,836	637,517,079

(2)배당금지급	353,916,960	353,916,960

(3)자기주식처분(취득)	220,650,000

(4)자기주식 거래에 따른 증가(감소)	15,175,000	15,175,000

2016.06.30 (Ⅲ.기말자본)	6,012,340,000	7,580,414,543	(783,041,880)	(65,692,724)	26,281,642,193	39,025,662,132

현금흐름표
제 32 기 반기 2016.01.01 부터 2016.06.30 까지
제 31 기 반기 2015.01.01 부터 2015.06.30 까지
제 31 기 2015.01.01 부터 2015.12.31 까지
제 30 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 32 기 반기	제 31 기 반기	제 31 기	제 30 기

Ⅰ.영업활동현금흐름	2,154,375,928	1,756,441,610	1,548,155,010	1,869,043,334

(1)영업으로부터 창출된 현금흐름	2,300,988,657	1,816,242,570	1,685,659,416	2,032,878,129

(2)이자수취	20,910,528	102,292,799	152,602,155	318,947,358

(3)이자지급	(98,249,227)	(169,427,679)	(290,970,692)	(433,597,473)

(4)법인세납부(환급)	(69,274,030)	7,333,920	864,131	(49,184,680)

Ⅱ.투자활동현금흐름	(68,728,551)	(1,694,810,515)	659,883,143	(1,813,195,865)

(1)투자활동으로인한 현금유입액	1,609,888,635	5,948,352,296	9,719,513,502	4,095,947,938

1.단기금융자산의 처분	1,401,865,943	2,209,773,464	2,910,775,541	1,300,000,000

2.장기금융자산의 처분	122,065,620	3,322,258,832	4,173,410,361	2,746,102,938

3.매도가능금융자산의처분	551,693,050

4.유형자산의 처분	2,357,100	415,855,000	1,866,809,550	17,845,000

5.무형자산의 처분	83,599,972

6.기타자산의 감소	465,000	216,825,000	32,000,000

(2)투자활동으로인한 현금유출액	(1,678,617,186)	(7,643,162,811)	(9,059,630,359)	(5,909,143,803)

1.단기금융자산의 취득	400,000,000	3,700,000,000	3,000,000,000	900,000,000

2.장기금융자산의 취득	416,300,000	1,807,360,000	2,579,610,000	2,642,720,000

3.유형자산의 취득	482,174,280	1,920,802,811	3,215,020,359	1,363,258,803

4.무형자산의 취득	13,410,000

5.매도가능금융자산취득	300,000,000	1,000,000,000

6.기타자산의 증가	66,732,906	215,000,000	265,000,000	3,165,000

Ⅲ.재무활동현금흐름	(1,356,586,808)	(2,026,603,545)	(3,305,685,738)	(1,204,158,745)

(1)재무활동으로인한현금유입액	3,118,235,767	4,028,301,632	6,905,116,806	9,395,720,519

1.차입금의 차입	2,882,410,767	4,028,301,632	6,905,116,806	9,395,720,519

2.자기주식의처분	235,825,000

(2)재무활동으로인한현금유출액	(4,474,822,575)	(6,054,905,177)	(10,210,802,544)	(10,599,879,264)

1.차입금의 상환	4,120,905,615	5,811,019,817	9,966,917,184	10,228,039,059

2.미지급배당금 지급	353,916,960	243,885,360	243,885,360	325,662,840

3.자기주식의 취득	46,177,365

Ⅳ.현금및현금성자산의 순증가(감소)	729,060,569	(1,964,972,450)	(1,097,647,585)	(1,148,311,276)

Ⅴ.기초현금및현금성자산	2,710,953,979	3,808,601,564	3,808,601,564	4,956,912,840

Ⅵ.현금및현금성자산에 대한 환율변동효과	(23,195)

Ⅶ.기말현금및현금성자산	3,440,014,548	1,843,605,919	2,710,953,979	3,808,601,564