포메탈 분기보고서 (2016.03)
4. 재무제표

재무상태표
제 32 기 1분기말 2016.03.31 현재
제 31 기말 2015.12.31 현재
제 30 기말 2014.12.31 현재
(단위 : 원)

제 32 기 1분기말	제 31 기말	제 30 기말

자산

Ⅰ.유동자산	15,774,551,673	15,479,241,724	17,703,698,984

(1)현금및현금성자산	2,199,851,871	2,710,953,979	3,808,601,564

(2)단기금융자산	1,398,321,315	992,215,754	900,000,000

(3)매출채권	7,744,014,636	7,361,161,737	8,992,989,405

(4)기타수취채권	193,563,694	173,784,506	159,078,900

(5)재고자산	4,161,284,634	4,169,850,171	3,767,920,864

(6)기타유동자산	77,515,523	71,275,577	75,108,251

Ⅱ.비유동자산	39,829,351,840	39,650,744,060	41,985,287,824

(1)장기금융상품	3,251,163,867	3,049,971,000	5,181,426,378

(2)유형자산	36,380,662,309	36,463,452,400	36,690,037,783

(3)무형자산	69,995,664	74,790,660	99,468,663

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

자산총계	55,603,903,513	55,129,985,784	59,688,986,808

부채

Ⅰ.유동부채	11,183,789,992	11,356,329,324	14,404,840,573

(1)매입채무	5,902,909,789	5,256,090,298	6,628,580,337

(2)기타지급채무	1,078,810,657	1,064,726,641	1,154,337,883

(3)단기차입금	2,036,021,628	2,871,055,724	3,872,765,582

(4)유동성장기차입금	1,016,120,000	1,185,300,000	1,554,150,000

(5)기타유동부채	1,108,297,460	911,517,893	1,195,006,771

(6)미지급법인세	41,630,458	67,638,768

Ⅱ.비유동부채	5,795,603,689	5,267,419,447	7,578,822,958

(1)장기차입금	4,365,700,000	3,927,930,000	5,557,050,000

(2)퇴직급여채무	697,836,657	608,999,411	951,679,923

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

(4)이연법인세부채	684,571,168	682,994,172	960,001,657

부채총계	16,979,393,681	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	(94,341,140)	(95,169,967)	(1,652,347)

Ⅴ.이익잉여금	25,909,138,309	26,027,519,317	25,133,087,961

자본총계	38,624,509,832	38,506,237,013	37,705,323,277

자본과부채총계	55,603,903,513	55,129,985,784	59,688,986,808

포괄손익계산서
제 32 기 1분기 2016.01.01 부터 2016.03.31 까지
제 31 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 31 기 1분기	제 31 기	제 30 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	10,696,327,616	10,696,327,616	12,062,337,830	12,062,337,830	44,939,766,396	51,403,573,981

(1)제품(매출액)	10,444,827,851	10,444,827,851	11,691,172,135	11,691,172,135	43,623,546,714	49,426,114,619

(2)상품(매출액)	124,391,335	124,391,335	122,226,225	122,226,225	518,449,562	524,090,044

(3)기타수익(매출액)	127,108,430	127,108,430	248,939,470	248,939,470	797,770,120	1,453,369,318

Ⅱ.매출원가	9,536,510,272	9,536,510,272	10,709,234,778	10,709,234,778	39,867,731,325	45,492,098,263

(1)제품매출원가	9,438,655,909	9,438,655,909	10,634,407,857	10,634,407,857	39,494,755,455	45,088,819,816

(2)상품매출원가	97,854,363	97,854,363	74,826,921	74,826,921	372,975,870	403,278,447

Ⅲ.매출총이익	1,159,817,344	1,159,817,344	1,353,103,052	1,353,103,052	5,072,035,071	5,911,475,718

Ⅳ.판매비와관리비	949,247,138	949,247,138	1,319,444,163	1,319,444,163	4,515,827,095	5,143,928,122

(1)급여	373,672,320	373,672,320	477,934,760	477,934,760	1,482,033,690	1,618,473,370

(2)퇴직급여	48,519,396	48,519,396	56,896,239	56,896,239	271,276,964	222,052,344

(3)복리후생비	34,112,076	34,112,076	47,772,635	47,772,635	170,305,018	190,179,555

(4)여비교통비	6,289,200	6,289,200	4,659,066	4,659,066	17,768,879	13,747,309

(5)접대비	11,816,600	11,816,600	13,852,500	13,852,500	35,038,500	33,790,500

(6)통신비	7,527,491	7,527,491	9,686,901	9,686,901	35,159,297	40,114,606

(7)수도광열비	3,977,720	3,977,720	9,206,830	9,206,830	38,588,070	34,466,320

(8)세금과공과	22,258,573	22,258,573	61,559,140	61,559,140	229,950,536	255,343,463

(9)감가상각비	39,121,346	39,121,346	68,995,942	68,995,942	235,865,442	261,811,293

(10)무형자산상각비	4,794,996	4,794,996	9,768,997	9,768,997	24,678,003	89,232,100

(11)수선비	530,000	530,000	381,819	381,819	5,764,965	22,718,301

(12)보험료	17,027,920	17,027,920	19,951,132	19,951,132	99,247,575	211,005,928

(13)차량유지비	26,898,248	26,898,248	37,530,270	37,530,270	149,901,044	192,722,361

(14)경상개발비	72,212,044	72,212,044	71,609,936	71,609,936	294,319,106	261,459,099

(15)운반비	198,005,101	198,005,101	220,105,737	220,105,737	762,436,942	935,234,274

(16)교육훈련비	205,300	205,300	269,190	269,190	6,817,807	23,947,739

(17)도서인쇄비	2,556,091	2,556,091	2,680,300	2,680,300	14,615,000	16,920,200

(18)수출제비용	11,105,572	11,105,572	13,371,357	13,371,357	42,248,999	42,768,591

(19)소모품비	3,588,000	3,588,000	3,281,000	3,281,000	12,949,306	17,635,156

(20)사무용품비	627,212	627,212	1,424,258	4,341,264

(21)회의비	160,000	160,000	160,000	145,000

(22)지급수수료	77,066,440	77,066,440	80,901,055	80,901,055	247,712,477	210,737,384

(23)광고선전비	200,000	200,000	3,500,000	3,500,000	15,206,971	33,571,594

(24)포장비	102,323,455	102,323,455	322,388,634	363,689,487

(25)전산업무비	10,000	10,000	10,838,545	3,997,000

(26)대손상각비(대손충당금환입)	(12,237,296)	(12,237,296)	2,408,690	2,408,690	(11,670,933)	42,473,884

(27)잡비	802,000	1,350,000

Ⅴ.영업이익	210,570,206	210,570,206	33,658,889	33,658,889	556,207,976	767,547,596

Ⅵ.기타이익	161,847,662	161,847,662	55,099,885	55,099,885	558,799,870	286,387,263

(1)유형자산처분이익	2,350,100	2,350,100	4,228,276	4,228,276	83,852,600	8,540,833

(2)외화환산이익	792,599	792,599	5,873,900	5,873,900	22,364,865	2,951,381

(3)매도가능증권 처분이익	139,443,051	9,797,768

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

(5)당기손익인식금융자산처분이익	987,644	987,644	6,389,512	6,936,390

(6)외환차익	121,416,689	121,416,689	22,869,993	22,869,993	163,099,587	106,984,383

(7)잡이익	31,182,713	31,182,713	15,766,399	15,766,399	138,276,582	145,610,727

Ⅶ.기타손실	79,328,671	79,328,671	141,007,904	141,007,904	275,961,205	379,270,484

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

(2)외화환산손실	23,550,921	23,550,921	332,840	332,840	824,446	2,185,795

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

(4)매도가능증권처분손실	8,703,200

(5)외환차손	33,802,600	33,802,600	8,559,307	8,559,307	62,630,389	107,397,150

(6)무형자산감모손실	89,798,600

(7)잡손실	21,974,150	21,974,150	7,441,086	7,441,086	66,745,403	151,287,963

Ⅷ.금융수익	86,269,370	86,269,370	46,499,685	46,499,685	154,631,756	226,292,269

(1)이자수익	18,989,201	18,989,201	41,702,694	41,702,694	129,979,705	218,722,673

(2)외환차익-금융	67,280,169	67,280,169	4,796,991	4,796,991	24,652,051	7,569,596

Ⅸ.금융비용	142,479,391	142,479,391	86,233,793	86,233,793	363,937,235	452,936,212

(1)이자비용	50,788,783	50,788,783	86,229,694	86,229,694	285,691,368	433,058,860

(2)외환차손-금융	78,038,598	78,038,598	16,125,347	19,835,515

(3)외화환산손실-금융	13,652,010	13,652,010	4,099	4,099	62,120,520	41,837

Ⅹ.법인세비용차감전순이익	236,879,176	236,879,176	(91,983,238)	(91,983,238)	629,741,162	448,020,432

XI.법인세비용	1,343,224	1,343,224	1,182,208	1,182,208	(236,945,328)	6,626,912

XⅡ.당기순이익	235,535,952	235,535,952	(93,165,446)	(93,165,446)	866,686,490	441,393,520

XⅢ.기타포괄손익	828,827	828,827	13,189,571	13,189,571	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	828,827	828,827	13,189,571	13,189,571	(93,517,620)	913,828

1.매도가능금융자산 평가손익	828,827	828,827	13,189,571	13,189,571	(93,517,620)	913,828

XIV.총포괄손익	236,364,779	236,364,779	(79,975,875)	(79,975,875)	1,044,799,096	457,400,588

XV.주당이익

(1)기본주당이익(손실)	20	20	(8)	(8)	73	37

(2)희석주당이익(손실)	20	20	(8)	(8)	73	37

자본변동표
제 32 기 1분기 2016.01.01 부터 2016.03.31 까지
제 31 기 1분기 2015.01.01 부터 2015.03.31 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	(93,165,446)	(93,165,446)

2.기타포괄손익	13,189,571	13,189,571

3.보험수리적손익

4.총포괄손익	13,189,571	(93,165,446)	(79,975,875)

(2)배당금지급	243,885,360	243,885,360

(3)자기주식처분(취득)

(4)자기주식 거래에 따른 증가(감소)

2015.03.31 (Ⅲ.기말자본)	11,537,224	24,796,037,155	37,381,462,042

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	235,535,952	235,535,952

2.기타포괄손익	828,827	828,827

3.보험수리적손익

4.총포괄손익	828,827	235,535,952	236,364,779

(2)배당금지급	353,916,960	353,916,960

(3)자기주식처분(취득)	220,650,000

(4)자기주식 거래에 따른 증가(감소)	15,175,000

2016.03.31 (Ⅲ.기말자본)	6,012,340,000	7,580,414,543	(783,041,880)	(94,341,140)	25,909,138,309	38,624,509,832

현금흐름표
제 32 기 1분기 2016.01.01 부터 2016.03.31 까지
제 31 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 31 기 1분기	제 31 기	제 30 기

Ⅰ.영업활동현금흐름	790,916,898	276,328,925	1,548,155,010	1,869,043,334

(1)영업으로부터 창출된 현금흐름	859,307,085	336,634,450	1,685,659,416	2,032,878,129

(2)이자수취	9,424,939	57,697,126	152,602,155	318,947,358

(3)이자지급	(50,526,176)	(86,867,401)	(290,970,692)	(433,597,473)

(4)법인세납부(환급)	(27,288,950)	(31,135,250)	864,131	(49,184,680)

Ⅱ.투자활동현금흐름	(957,747,900)	(682,679,060)	659,883,143	(1,813,195,865)

(1)투자활동으로인한 현금유입액	2,357,100	1,702,420,781	9,719,513,502	4,095,947,938

1.단기금융자산의 처분	2,910,775,541	1,300,000,000

2.장기금융자산의 처분	1,670,565,781	4,173,410,361	2,746,102,938

3.매도가능금융자산의처분	551,693,050

4.유형자산의 처분	2,357,100	31,855,000	1,866,809,550	17,845,000

5.기타자산의 감소	216,825,000	32,000,000

(2)투자활동으로인한 현금유출액	(960,105,000)	(2,385,099,841)	(9,059,630,359)	(5,909,143,803)

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

2.장기금융자산의 취득	198,150,000	327,180,000	2,579,610,000	2,642,720,000

3.유형자산의 취득	296,955,000	357,919,841	3,215,020,359	1,363,258,803

4.매도가능금융자산취득	1,000,000,000

5.기타자산의 증가	65,000,000	265,000,000	3,165,000

Ⅲ.재무활동현금흐름	(341,672,356)	(408,483,531)	(3,305,685,738)	(1,204,158,745)

(1)재무활동으로인한현금유입액	1,716,373,766	1,624,451,997	6,905,116,806	9,395,720,519

1.차입금의 차입	1,480,548,766	1,624,451,997	6,905,116,806	9,395,720,519

2.자기주식의처분	235,825,000

(2)재무활동으로인한현금유출액	(2,058,046,122)	(2,032,935,528)	(10,210,802,544)	(10,599,879,264)

1.차입금의 상환	2,058,046,122	2,032,935,528	9,966,917,184	10,228,039,059

2.미지급배당금 지급	243,885,360	325,662,840

3.자기주식의 취득	46,177,365

Ⅳ.현금및현금성자산의 순증가(감소)	(508,503,358)	(814,833,666)	(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	(2,598,750)

Ⅶ.기말현금및현금성자산	2,199,851,871	2,993,767,898	2,710,953,979	3,808,601,564