포메탈 분기보고서 (2020.09)
4. 재무제표

재무상태표
제 36 기 3분기말 2020.09.30 현재
제 35 기말 2019.12.31 현재
(단위 : 원)

제 36 기 3분기말	제 35 기말

자산

Ⅰ.유동자산	17,132,348,856	15,912,654,912

(1)현금및현금성자산	2,877,110,218	976,221,236

(2)단기금융상품	140,000,000	0

(3)매출채권 및 기타유동채권	8,970,039,988	9,630,662,894

1.매출채권	8,896,992,069	9,201,512,182

2.단기미수금	72,220,470	415,430,602

3.단기미수수익	827,449	13,720,110

(4)재고자산	5,067,929,798	5,264,512,685

(5)기타유동자산	77,268,852	41,258,097

Ⅱ.비유동자산	45,765,025,323	46,780,015,526

(1)장기금융상품	132,537,914	872,537,914

(2)유형자산	45,586,511,741	45,852,836,438

(3)영업권 이외의 무형자산	15,735,668	24,401,174

(4)기타비유동금융자산	30,240,000	30,240,000

자산총계	62,897,374,179	62,692,670,438

부채

Ⅰ.유동부채	13,411,565,274	10,872,447,234

(1)매입채무 및 기타유동채무	13,369,402,775	10,823,840,381

1.단기매입채무	5,010,144,396	5,993,426,391

2.단기차입금	4,500,000,000	3,000,000,000

3.단기미지급금	1,043,880,092	1,048,726,149

4.단기미지급비용	253,382,882	357,818,661

5.단기예수금	69,657,370	86,339,180

6.단기선수금	1,157,133,760	79,630,000

7.유동성장기차입금	1,239,000,000	257,900,000

8.부가가치세예수금	96,204,275	0

(2)미지급법인세	42,162,499	48,606,853

Ⅱ.비유동부채	3,984,796,180	7,088,986,114

(1)장기매입채무 및 기타비유동채무	1,739,500,000	5,212,750,000

(2)퇴직급여부채	810,450,580	517,757,679

(3)이연법인세부채	1,234,845,600	1,155,296,049

(4)기타비유동부채	200,000,000	203,182,386

부채총계	17,396,361,454	17,961,433,348

자본

Ⅰ.자본금	6,012,340,000	6,012,340,000

Ⅱ.자본잉여금	7,580,414,543	7,580,414,543

Ⅲ.이익잉여금(결손금)	31,908,258,182	31,138,482,547

자본총계	45,501,012,725	44,731,237,090

자본과부채총계	62,897,374,179	62,692,670,438

포괄손익계산서
제 36 기 3분기 2020.01.01 부터 2020.09.30 까지
제 35 기 3분기 2019.01.01 부터 2019.09.30 까지
(단위 : 원)

제 36 기 3분기	제 35 기 3분기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	11,513,063,935	38,591,589,252	11,660,918,160	38,306,369,474

(1)제품매출액	11,241,367,943	37,752,058,150	11,318,768,060	37,097,195,017

(2)상품매출액	87,694,832	326,743,982	107,816,590	355,220,227

(3)기타수익(매출액)	184,001,160	512,787,120	234,333,510	853,954,230

Ⅱ.매출원가	10,458,870,678	34,245,343,859	10,279,483,842	33,640,960,162

(1)제품매출원가	10,372,566,239	33,916,293,902	10,173,869,779	33,274,718,895

(2)상품매출원가	86,304,439	329,049,957	105,614,063	366,241,267

Ⅲ.매출총이익	1,054,193,257	4,346,245,393	1,381,434,318	4,665,409,312

Ⅳ.판매비와관리비	912,455,081	2,870,997,574	922,689,713	2,850,441,032

(1)급여	363,300,320	1,128,306,050	359,922,850	1,117,513,340

(2)퇴직급여	47,284,881	141,854,643	58,143,438	174,430,314

(3)복리후생비	27,797,925	88,679,335	30,272,740	95,113,215

(4)여비교통비	472,900	1,372,273	5,120,427	15,466,398

(5)접대비	13,378,000	26,195,250	11,760,000	29,303,200

(6)통신비	6,796,382	19,938,079	6,456,861	19,384,185

(7)수도광열비	9,759,800	38,187,900	10,360,160	35,080,440

(8)세금과공과	17,072,254	60,076,710	17,493,089	64,310,012

(9)감가상각비	27,920,628	85,185,006	28,016,760	84,154,414

(10)무형자산상각비	2,888,502	8,665,506	2,888,499	8,665,497

(11)수선비	0	28,000	463,000	3,722,700

(12)보험료	19,380,166	54,966,325	18,560,937	52,514,293

(13)차량유지비	14,395,727	47,497,480	17,147,597	55,449,553

(14)경상개발비	97,863,824	282,269,922	94,603,241	264,174,863

(15)운반비	191,552,204	615,310,197	174,638,863	569,263,127

(16)교육훈련비	1,200,000	3,382,155	3,462,890	10,582,840

(17)도서인쇄비	2,324,000	7,421,272	2,556,654	7,829,508

(18)수출제비용	12,269,869	52,577,725	14,739,222	49,691,393

(19)소모품비	5,274,970	15,060,611	1,858,000	16,171,056

(20)사무관리비	377,593	1,719,978	675,666	1,656,569

(21)지급수수료	50,730,267	163,632,943	69,207,617	177,687,996

(22)광고선전비	0	200,000	48,000	248,000

(23)대손상각비(대손충당금환입)	414,869	28,470,214	(5,706,798)	(2,271,881)

(24)잡비	0	0	0	300,000

Ⅴ.영업이익(손실)	141,738,176	1,475,247,819	458,744,605	1,814,968,280

Ⅵ.기타이익	100,239,072	402,594,705	161,794,835	446,402,116

(1)외환차익	20,626,467	226,627,970	75,265,049	246,853,169

(2)외화환산이익	673,999	2,468,089	(1,501,020)	1,922,839

(3)잡이익	78,938,606	173,498,646	88,030,806	197,626,108

Ⅶ.기타손실	97,712,139	172,699,845	25,686,522	217,035,812

(1)외환차손	9,709,909	56,867,655	11,697,966	68,768,291

(2)외화환산손실	(7,412,748)	2,720,258	(5,282,773)	5,016,143

(3)유형자산처분손실	94,839,735	94,839,735	0	109,876,170

(4)잡손실	575,243	18,272,197	19,271,329	33,375,208

Ⅷ.금융수익	3,619,232	36,000,991	11,203,960	46,080,598

(1)이자수익	2,170,919	14,645,845	9,265,933	33,874,952

(2)외환차익(금융수익)	1,448,313	21,355,146	1,858,197	12,125,816

(3)외화환산이익(금융수익)	0	0	79,830	79,830

Ⅸ.금융원가	33,539,945	134,712,005	71,612,653	172,258,505

(1)이자비용	29,054,196	120,255,690	68,357,816	165,409,998

(2)외환차손(금융원가)	4,485,749	14,456,315	3,254,837	6,848,507

Ⅹ.법인세비용차감전순이익(손실)	114,344,396	1,606,431,665	534,444,225	1,918,156,677

XI.법인세비용	233,100	125,822,110	950,890	155,730,362

XⅡ.당기순이익(손실)	114,111,296	1,480,609,555	533,493,335	1,762,426,315

XⅢ.총포괄손익	114,111,296	1,480,609,555	533,493,335	1,762,426,315

XIV.주당이익

(1)기본주당이익(손실) (단위 : 원)	10	125	45	149

(2)희석주당이익(손실) (단위 : 원)	10	125	45	149

자본변동표
제 36 기 3분기 2020.01.01 부터 2020.09.30 까지
제 35 기 3분기 2019.01.01 부터 2019.09.30 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본구성요소	기타포괄손익누계액	이익잉여금	자본 합계

2019.01.01 (Ⅰ.기초자본)	6,012,340,000	7,580,414,543	0	0	29,783,445,633	43,376,200,176

Ⅱ.당기순이익(손실)	1,762,426,315	1,762,426,315

Ⅲ.배당금지급	710,833,920	710,833,920

2019.09.30 (Ⅳ.기말자본)	6,012,340,000	7,580,414,543	0	0	30,835,038,028	44,427,792,571

2020.01.01 (Ⅰ.기초자본)	6,012,340,000	7,580,414,543	0	0	31,138,482,547	44,731,237,090

Ⅱ.당기순이익(손실)	1,480,609,555	1,480,609,555

Ⅲ.배당금지급	710,833,920	710,833,920

2020.09.30 (Ⅳ.기말자본)	6,012,340,000	7,580,414,543	0	0	31,908,258,182	45,501,012,725

현금흐름표
제 36 기 3분기 2020.01.01 부터 2020.09.30 까지
제 35 기 3분기 2019.01.01 부터 2019.09.30 까지
(단위 : 원)

제 36 기 3분기	제 35 기 3분기

Ⅰ.영업활동현금흐름	4,595,154,633	4,264,139,128

(1)영업에서 창출된 현금	4,744,891,613	4,464,291,537

(2)이자수취(영업)	27,538,506	26,314,910

(3)이자지급(영업)	(124,558,573)	(167,613,239)

(4)법인세납부(영업)	(52,716,913)	(58,854,080)

Ⅱ.투자활동현금흐름	(958,039,061)	(1,575,908,399)

(1)장기금융상품의 처분	860,000,000	0

(2)유형자산의 처분	16,992,500	36,486,600

(3)단기금융상품의 취득	(140,000,000)	0

(4)장기금융상품의 취득	(120,000,000)	(360,000,000)

(5)유형자산의 취득	(1,575,031,561)	(1,252,394,999)

Ⅲ.재무활동현금흐름	(1,736,226,590)	(523,042,152)

(1)차입금	2,066,000,000	2,000,000,000

(2)차입금의 상환	(3,058,150,000)	(1,780,350,000)

(3)배당금지급	(710,833,920)	(710,833,920)

(4)리스료의 지급	(33,242,670)	(31,858,232)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	1,900,888,982	2,165,188,577

Ⅴ.기초현금및현금성자산	976,221,236	1,132,677,761

Ⅵ.현금및현금성자산에 대한 환율변동효과	0	79,830

Ⅶ.기말현금및현금성자산	2,877,110,218	3,297,946,168