포메탈 사업보고서 (2016.12)
4. 재무제표

재무상태표
제 32 기 2016.12.31 현재
제 31 기 2015.12.31 현재
제 30 기 2014.12.31 현재
(단위 : 원)

제 32 기	제 31 기	제 30 기

자산

Ⅰ.유동자산	15,098,642,593	15,479,241,724	17,703,698,984

(1)현금및현금성자산	2,509,515,989	2,710,953,979	3,808,601,564

(2)단기금융자산	992,215,754	900,000,000

(3)매출채권	8,417,383,307	7,361,161,737	8,992,989,405

(4)기타수취채권	77,689,838	173,784,506	159,078,900

(5)재고자산	4,044,717,421	4,169,850,171	3,767,920,864

(6)기타유동자산	49,336,038	71,275,577	75,108,251

Ⅱ.비유동자산	40,002,031,898	39,650,744,060	41,985,287,824

(1)장기금융상품	1,852,890,443	3,049,971,000	5,181,426,378

(2)유형자산	37,979,828,955	36,463,452,400	36,690,037,783

(3)무형자산	41,352,500	74,790,660	99,468,663

(4)기타비유동자산	127,960,000	62,530,000	14,355,000

자산총계	55,100,674,491	55,129,985,784	59,688,986,808

부채

Ⅰ.유동부채	8,507,075,387	11,356,329,324	14,404,840,573

(1)매입채무	5,902,274,190	5,256,090,298	6,628,580,337

(2)기타지급채무	1,029,284,987	1,064,726,641	1,154,337,883

(3)단기차입금	2,871,055,724	3,872,765,582

(4)유동성장기차입금	1,064,170,000	1,185,300,000	1,554,150,000

(5)기타유동부채	387,557,475	911,517,893	1,195,006,771

(6)미지급법인세	123,788,735	67,638,768

Ⅱ.비유동부채	6,363,997,802	5,267,419,447	7,578,822,958

(1)장기차입금	4,608,760,000	3,927,930,000	5,557,050,000

(2)퇴직급여채무	905,726,957	608,999,411	951,679,923

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

(4)이연법인세부채	802,014,981	682,994,172	960,001,657

부채총계	14,871,073,189	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	7,717,367	(95,169,967)	(1,652,347)

Ⅴ.이익잉여금	27,412,171,272	26,027,519,317	25,133,087,961

자본총계	40,229,601,302	38,506,237,013	37,705,323,277

자본과부채총계	55,100,674,491	55,129,985,784	59,688,986,808

포괄손익계산서
제 32 기 2016.01.01 부터 2016.12.31 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	제 31 기	제 30 기

Ⅰ.수익(매출액)	45,817,287,039	44,939,766,396	51,403,573,981

(1)제품(매출액)	44,568,090,878	43,623,546,714	49,426,114,619

(2)상품(매출액)	380,411,401	518,449,562	524,090,044

(3)기타수익(매출액)	868,784,760	797,770,120	1,453,369,318

Ⅱ.매출원가	39,381,698,860	39,867,731,325	45,492,098,263

(1)제품매출원가	39,056,464,419	39,494,755,455	45,088,819,816

(2)상품매출원가	325,234,441	372,975,870	403,278,447

Ⅲ.매출총이익	6,435,588,179	5,072,035,071	5,911,475,718

Ⅳ.판매비와관리비	4,071,709,876	4,515,827,095	5,143,928,122

(1)급여	1,565,092,310	1,482,033,690	1,618,473,370

(2)퇴직급여	205,849,881	271,276,964	222,052,344

(3)복리후생비	156,571,548	170,305,018	190,179,555

(4)여비교통비	22,588,224	17,768,879	13,747,309

(5)접대비	29,258,100	35,038,500	33,790,500

(6)통신비	30,915,878	35,159,297	40,114,606

(7)수도광열비	21,803,160	38,588,070	34,466,320

(8)세금과공과	92,174,341	229,950,536	255,343,463

(9)감가상각비	145,086,263	235,865,442	261,811,293

(10)무형자산상각비	16,848,160	24,678,003	89,232,100

(11)수선비	1,603,275	5,764,965	22,718,301

(12)보험료	96,363,738	99,247,575	211,005,928

(13)차량유지비	130,522,145	149,901,044	192,722,361

(14)경상개발비	275,814,620	294,319,106	261,459,099

(15)운반비	843,558,440	762,436,942	935,234,274

(16)교육훈련비	1,689,990	6,817,807	23,947,739

(17)도서인쇄비	13,391,391	14,615,000	16,920,200

(18)수출제비용	52,193,455	42,248,999	42,768,591

(19)소모품비	23,969,968	12,949,306	17,635,156

(20)사무용품비	617,020	1,424,258	4,341,264

(21)회의비	160,000	145,000

(22)지급수수료	326,407,491	247,712,477	210,737,384

(23)광고선전비	1,951,070	15,206,971	33,571,594

(24)포장비	322,388,634	363,689,487

(25)전산업무비	10,838,545	3,997,000

(26)대손상각비(대손충당금환입)	17,029,172	(11,670,933)	42,473,884

(27)잡비	410,236	802,000	1,350,000

Ⅴ.영업이익	2,363,878,303	556,207,976	767,547,596

Ⅵ.기타이익	462,039,221	558,799,870	286,387,263

(1)유형자산처분이익	52,182,442	83,852,600	8,540,833

(2)외화환산이익	16,686,102	22,364,865	2,951,381

(3)매도가능증권 처분이익	139,443,051	9,797,768

(4)당기손익인식금융자산 평가이익	5,373,673	5,565,781

(5)당기손익인식금융자산처분이익	9,650,189	6,389,512	6,936,390

(6)외환차익	245,591,491	163,099,587	106,984,383

(7)잡이익	114,329,025	138,276,582	145,610,727

(8)무형자산감모손실환입	23,599,972

Ⅶ.기타손실	580,142,506	275,961,205	379,270,484

(1)유형자산처분손실	28,582,551	129,273,521

(2)외화환산손실	9,285,115	824,446	2,185,795

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

(4)매도가능증권처분손실	135,259,314	8,703,200

(5)외환차손	130,780,742	62,630,389	107,397,150

(6)무형자산감모손실	89,798,600

(7)잡손실	276,234,784	66,745,403	151,287,963

Ⅷ.금융수익	185,525,631	154,631,756	226,292,269

(1)이자수익	84,306,613	129,979,705	218,722,673

(2)외환차익-금융	85,065,910	24,652,051	7,569,596

(3)외화환산이익-금융	16,153,108

Ⅸ.금융비용	282,249,415	363,937,235	452,936,212

(1)이자비용	174,500,935	285,691,368	433,058,860

(2)외환차손-금융	107,748,480	16,125,347	19,835,515

(3)외화환산손실-금융	62,120,520	41,837

Ⅹ.법인세비용차감전순이익	2,149,051,234	629,741,162	448,020,432

XI.법인세비용	267,042,264	(236,945,328)	6,626,912

XⅡ.당기순이익	1,882,008,970	866,686,490	441,393,520

XⅢ.기타포괄손익	(40,552,721)	178,112,606	16,007,068

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(143,440,055)	271,630,226	15,093,240

1.순확정급여부채의 재측정요소	(143,440,055)	271,630,226	15,093,240

(2)당기손익으로 재분류되는 세후기타포괄손익	102,887,334	(93,517,620)	913,828

1.매도가능금융자산 평가손익	102,887,334	(93,517,620)	913,828

XIV.총포괄손익	1,841,456,249	1,044,799,096	457,400,588

XV.주당이익

(1)기본주당이익(손실)	159	73	37

(2)희석주당이익(손실)	159	73	37

자본변동표
제 32 기 2016.01.01 부터 2016.12.31 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

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	1,882,008,970	1,882,008,970

2.기타포괄손익	102,887,334	102,887,334

3.보험수리적손익	(143,440,055)	(143,440,055)

4.총포괄손익	102,887,334	1,738,568,915	1,841,456,249

(2)배당금지급	353,916,960	353,916,960

(3)자기주식처분(취득)	220,650,000

(4)자기주식 거래에 따른 증가(감소)	15,175,000

2016.12.31 (Ⅲ.기말자본)	6,012,340,000	7,580,414,543	(783,041,880)	7,717,367	27,412,171,272	40,229,601,302

현금흐름표
제 32 기 2016.01.01 부터 2016.12.31 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	제 31 기	제 30 기

Ⅰ.영업활동현금흐름	3,107,285,086	1,548,155,010	1,869,043,334

(1)영업으로부터 창출된 현금흐름	3,267,136,185	1,685,659,416	2,032,878,129

(2)이자수취	97,167,875	152,602,155	318,947,358

(3)이자지급	(176,585,434)	(290,970,692)	(433,597,473)

(4)법인세납부(환급)	(80,433,540)	864,131	(49,184,680)

Ⅱ.투자활동현금흐름	(895,428,500)	659,883,143	(1,813,195,865)

(1)투자활동으로인한 현금유입액	4,056,655,620	9,719,513,502	4,095,947,938

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

2.장기금융자산의 처분	2,446,138,231	4,173,410,361	2,746,102,938

3.매도가능금융자산의처분	551,693,050

4.유형자산의 처분	117,152,724	1,866,809,550	17,845,000

5.무형자산의 처분	83,599,972

6.기타자산의 감소	7,898,750	216,825,000	32,000,000

7.당기손익인식금융자산의처분	1,401,865,943

(2)투자활동으로인한 현금유출액	(4,952,084,120)	(9,059,630,359)	(5,909,143,803)

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

2.장기금융자산의 취득	952,600,000	2,579,610,000	2,642,720,000

3.유형자산의 취득	3,182,745,370	3,215,020,359	1,363,258,803

4.무형자산의 취득	43,410,000

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

6.기타자산의 증가	73,328,750	265,000,000	3,165,000

7.당기손익인식금융자산의취득	400,000,000

Ⅲ.재무활동현금흐름	(2,429,447,684)	(3,305,685,738)	(1,204,158,745)

(1)재무활동으로인한현금유입액	3,559,746,608	6,905,116,806	9,395,720,519

1.차입금의 차입	3,323,921,608	6,905,116,806	9,395,720,519

2.자기주식의처분	235,825,000

(2)재무활동으로인한현금유출액	(5,989,194,292)	(10,210,802,544)	(10,599,879,264)

1.차입금의 상환	5,635,277,332	9,966,917,184	10,228,039,059

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

3.자기주식의 취득	46,177,365

Ⅳ.현금및현금성자산의 순증가(감소)	(217,591,098)	(1,097,647,585)	(1,148,311,276)

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

Ⅵ.현금및현금성자산에 대한 환율변동효과	16,153,108

Ⅶ.기말현금및현금성자산	2,509,515,989	2,710,953,979	3,808,601,564