포메탈 분기보고서 (2016.09)
4. 재무제표

재무상태표
제 32 기 3분기말 2016.09.30 현재
제 31 기말 2015.12.31 현재
제 30 기말 2014.12.31 현재
(단위 : 원)

제 32 기 3분기말	제 31 기말	제 30 기말

자산

Ⅰ.유동자산	14,198,397,067	15,479,241,724	17,703,698,984

(1)현금및현금성자산	2,600,457,174	2,710,953,979	3,808,601,564

(2)단기금융자산	0	992,215,754	900,000,000

(3)매출채권	6,871,522,118	7,361,161,737	8,992,989,405

(4)기타수취채권	244,842,132	173,784,506	159,078,900

(5)재고자산	4,424,391,252	4,169,850,171	3,767,920,864

(6)기타유동자산	57,184,391	71,275,577	75,108,251

Ⅱ.비유동자산	41,016,153,969	39,650,744,060	41,985,287,824

(1)장기금융상품	3,111,020,087	3,049,971,000	5,181,426,378

(2)유형자산	37,762,581,884	36,463,452,400	36,690,037,783

(3)무형자산	15,021,998	74,790,660	99,468,663

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

자산총계	55,214,551,036	55,129,985,784	59,688,986,808

부채

Ⅰ.유동부채	9,340,945,445	11,356,329,324	14,404,840,573

(1)매입채무	5,912,911,263	5,256,090,298	6,628,580,337

(2)기타지급채무	1,086,753,843	1,064,726,641	1,154,337,883

(3)단기차입금	417,764,497	2,871,055,724	3,872,765,582

(4)유동성장기차입금	1,020,420,000	1,185,300,000	1,554,150,000

(5)기타유동부채	803,661,665	911,517,893	1,195,006,771

(6)미지급법인세	99,434,177	67,638,768

Ⅱ.비유동부채	6,366,855,361	5,267,419,447	7,578,822,958

(1)장기차입금	4,885,740,000	3,927,930,000	5,557,050,000

(2)퇴직급여채무	728,324,201	608,999,411	951,679,923

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

(4)이연법인세부채	705,295,296	682,994,172	960,001,657

부채총계	15,707,800,806	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	(35,987,201)	(95,169,967)	(1,652,347)

Ⅴ.이익잉여금	26,733,024,768	26,027,519,317	25,133,087,961

자본총계	39,506,750,230	38,506,237,013	37,705,323,277

자본과부채총계	55,214,551,036	55,129,985,784	59,688,986,808

포괄손익계산서
제 32 기 3분기 2016.01.01 부터 2016.09.30 까지
제 31 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 31 기 3분기	제 31 기	제 30 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	11,298,439,584	33,033,129,032	10,575,889,924	35,338,697,155	44,939,766,396	51,403,573,981

(1)제품(매출액)	11,053,509,960	32,171,364,543	10,272,726,232	34,259,405,119	43,623,546,714	49,426,114,619

(2)상품(매출액)	31,488,224	277,015,109	140,127,282	389,577,456	518,449,562	524,090,044

(3)기타수익(매출액)	213,441,400	584,749,380	163,036,410	689,714,580	797,770,120	1,453,369,318

Ⅱ.매출원가	9,737,632,623	28,787,105,558	9,591,533,478	31,229,562,087	39,867,731,325	45,492,098,263

(1)제품매출원가	9,710,259,293	28,550,815,440	9,478,013,159	30,955,210,273	39,494,755,455	45,088,819,816

(2)상품매출원가	27,373,330	236,290,118	113,520,319	274,351,814	372,975,870	403,278,447

Ⅲ.매출총이익	1,560,806,961	4,246,023,474	984,356,446	4,109,135,068	5,072,035,071	5,911,475,718

Ⅳ.판매비와관리비	1,024,196,024	2,954,663,042	1,078,202,892	3,666,957,874	4,515,827,095	5,143,928,122

(1)급여	380,808,930	1,121,181,870	380,405,920	1,183,323,450	1,482,033,690	1,618,473,370

(2)퇴직급여	48,519,396	145,558,188	56,896,239	206,015,647	271,276,964	222,052,344

(3)복리후생비	38,845,515	114,265,099	42,357,524	134,235,992	170,305,018	190,179,555

(4)여비교통비	2,862,503	11,268,549	4,711,281	12,818,690	17,768,879	13,747,309

(5)접대비	12,235,500	26,352,100	11,840,000	30,999,000	35,038,500	33,790,500

(6)통신비	7,399,408	23,023,546	8,275,977	27,593,042	35,159,297	40,114,606

(7)수도광열비	6,188,010	15,077,370	10,944,500	28,206,930	38,588,070	34,466,320

(8)세금과공과	19,694,577	70,835,308	62,788,980	203,759,980	229,950,536	255,343,463

(9)감가상각비	36,471,273	113,529,572	55,297,111	192,927,022	235,865,442	261,811,293

(10)무형자산상각비	4,032,834	13,178,662	5,020,002	19,809,001	24,678,003	89,232,100

(11)수선비	0	568,000	404,773	5,239,692	5,764,965	22,718,301

(12)보험료	23,737,590	63,961,200	28,694,701	70,244,074	99,247,575	211,005,928

(13)차량유지비	32,335,716	92,346,621	38,278,195	114,885,295	149,901,044	192,722,361

(14)경상개발비	58,322,048	202,096,604	72,500,699	223,721,159	294,319,106	261,459,099

(15)운반비	214,073,057	629,332,328	172,690,331	594,473,274	762,436,942	935,234,274

(16)교육훈련비	(5,922,150)	1,052,150	(176,600)	3,962,090	6,817,807	23,947,739

(17)도서인쇄비	2,063,000	7,312,391	2,800,000	8,249,300	14,615,000	16,920,200

(18)수출제비용	14,223,236	36,908,154	10,102,806	35,235,480	42,248,999	42,768,591

(19)소모품비	3,274,300	12,680,418	2,526,070	10,179,006	12,949,306	17,635,156

(20)사무용품비	35,182	161,001	254,182	1,225,758	1,424,258	4,341,264

(21)회의비	0	0	0	160,000	160,000	145,000

(22)지급수수료	97,538,186	235,959,148	43,828,568	197,069,099	247,712,477	210,737,384

(23)광고선전비	120,000	1,951,070	8,646,971	12,946,971	15,206,971	33,571,594

(24)포장비	0	0	98,953,975	323,063,877	322,388,634	363,689,487

(25)전산업무비	0	0	4,644,545	10,788,545	10,838,545	3,997,000

(26)대손상각비(대손충당금환입)	26,927,677	15,653,457	(44,983,858)	15,325,500	(11,670,933)	42,473,884

(27)잡비	410,236	410,236	500,000	500,000	802,000	1,350,000

Ⅴ.영업이익	536,610,937	1,291,360,432	(93,846,446)	442,177,194	556,207,976	767,547,596

Ⅵ.기타이익	35,484,749	370,443,872	184,901,149	478,454,154	558,799,870	286,387,263

(1)유형자산처분이익	40,833,340	43,183,440	18,594,998	46,915,258	83,852,600	8,540,833

(2)외화환산이익	(42,777,670)	2,960,570	(3,890,330)	22,054,637	22,364,865	2,951,381

(3)매도가능증권 처분이익	0	0	139,443,051	139,443,051	9,797,768

(4)당기손익인식금융자산 평가이익	0	663,485	6,037,158	5,373,673	5,565,781

(5)당기손익인식금융자산처분이익	0	9,650,189	0	4,399,791	6,389,512	6,936,390

(6)외환차익	16,711,132	218,248,945	111,677,115	142,834,113	163,099,587	106,984,383

(7)잡이익	20,717,947	72,800,756	57,855,881	116,770,146	138,276,582	145,610,727

(8)무형자산감모손실환입	0	23,599,972	0	0

Ⅶ.기타손실	97,924,873	393,690,760	15,925,784	215,500,609	275,961,205	379,270,484

(1)유형자산처분손실	3,422,673	3,423,673	4,576,850	129,251,521	129,273,521

(2)외화환산손실	(3,707,552)	4,921,521	(1,029,930)	470,421	824,446	2,185,795

(3)당기손익인식금융자산 평가손실	0	0	173,092	9,276,873	7,784,246	28,600,976

(4)매도가능증권처분손실	43,567,078	77,329,878	0	8,703,200	8,703,200

(5)외환차손	8,534,649	69,872,317	6,199,963	32,593,604	62,630,389	107,397,150

(6)무형자산감모손실	0	0	89,798,600

(7)잡손실	46,108,025	238,143,371	6,005,809	35,204,990	66,745,403	151,287,963

Ⅷ.금융수익	26,797,175	142,308,418	37,926,244	124,046,318	154,631,756	226,292,269

(1)이자수익	17,843,390	60,164,946	27,689,411	103,548,719	129,979,705	218,722,673

(2)외환차익-금융	8,953,785	82,143,472	10,011,309	20,272,075	24,652,051	7,569,596

(3)외화환산이익-금융	0	225,524	225,524

Ⅸ.금융비용	49,585,413	244,321,563	111,916,418	329,715,140	363,937,235	452,936,212

(1)이자비용	41,497,018	138,298,170	64,640,473	231,171,728	285,691,368	433,058,860

(2)외환차손-금융	12,441,275	100,289,343	0	475,092	16,125,347	19,835,515

(3)외화환산손실-금융	(4,352,880)	5,734,050	47,275,945	98,068,320	62,120,520	41,837

Ⅹ.법인세비용차감전순이익	451,382,575	1,166,100,399	1,138,745	499,461,917	629,741,162	448,020,432

XI.법인세비용	106,677,988	107,887	(172,417,012)	(236,945,328)	6,626,912

XⅡ.당기순이익	451,382,575	1,059,422,411	1,030,858	671,878,929	866,686,490	441,393,520

XⅢ.기타포괄손익	29,705,523	59,182,766	(2,793,142)	(97,306,105)	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	29,705,523	59,182,766	(2,793,142)	(97,306,105)	(93,517,620)	913,828

1.매도가능금융자산 평가손익	29,705,523	59,182,766	(2,793,142)	(97,306,105)	(93,517,620)	913,828

XIV.총포괄손익	481,088,098	1,118,605,177	(1,762,284)	574,572,824	1,044,799,096	457,400,588

XV.주당이익

(1)기본주당이익(손실)	38	89	0	57	73	37

(2)희석주당이익(손실)	38	89	0	57	73	37

자본변동표
제 32 기 3분기 2016.01.01 부터 2016.09.30 까지
제 31 기 3분기 2015.01.01 부터 2015.09.30 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	671,878,929	671,878,929

2.기타포괄손익	(97,306,105)	(97,306,105)

3.보험수리적손익	0

4.총포괄손익	(97,306,105)	671,878,929	574,572,824

(2)배당금지급	243,885,360	243,885,360

(3)자기주식처분(취득)

(4)자기주식 거래에 따른 증가(감소)

2015.09.30 (Ⅲ.기말자본)	6,012,340,000	7,565,239,543	1,003,691,880	(98,958,452)	25,561,081,530	38,036,010,741

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	1,059,422,411	1,059,422,411

2.기타포괄손익	59,182,766	59,182,766

3.보험수리적손익	0

4.총포괄손익	59,182,766	1,059,422,411	1,118,605,177

(2)배당금지급	353,916,960	353,916,960

(3)자기주식처분(취득)	220,650,000

(4)자기주식 거래에 따른 증가(감소)	15,175,000

2016.09.30 (Ⅲ.기말자본)	6,012,340,000	7,580,414,543	783,041,880	35,987,201	26,733,024,768	39,506,750,230

현금흐름표
제 32 기 3분기 2016.01.01 부터 2016.09.30 까지
제 31 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 31 기 3분기	제 31 기	제 30 기

Ⅰ.영업활동현금흐름	3,155,826,291	2,452,579,960	1,548,155,010	1,869,043,334

(1)영업으로부터 창출된 현금흐름	3,337,508,728	2,566,562,501	1,685,659,416	2,032,878,129

(2)이자수취	27,126,989	114,033,508	152,602,155	318,947,358

(3)이자지급	(138,770,426)	(234,636,139)	(290,970,692)	(433,597,473)

(4)법인세납부(환급)	(70,039,000)	6,620,090	864,131	(49,184,680)

Ⅱ.투자활동현금흐름	(1,482,135,859)	(2,496,700,721)	659,883,143	(1,813,195,865)

(1)투자활동으로인한 현금유입액	2,465,957,921	6,905,829,638	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	914,498,542	3,498,171,174	4,173,410,361	2,746,102,938

3.매도가능금융자산의처분	0	0	551,693,050

4.유형자산의 처분	65,993,464	981,855,000	1,866,809,550	17,845,000

5.무형자산의 처분	83,599,972

6.기타자산의 감소	216,030,000	216,825,000	32,000,000

(2)투자활동으로인한 현금유출액	(3,948,093,780)	(9,402,530,359)	(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	674,450,000	2,237,460,000	2,579,610,000	2,642,720,000

3.유형자산의 취득	2,495,233,780	3,200,070,359	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	65,000,000	265,000,000	265,000,000	3,165,000

Ⅲ.재무활동현금흐름	(1,778,453,187)	(2,088,277,427)	(3,305,685,738)	(1,204,158,745)

(1)재무활동으로인한현금유입액	3,559,746,608	5,018,603,443	6,905,116,806	9,395,720,519

1.차입금의 차입	3,323,921,608	5,018,603,443	6,905,116,806	9,395,720,519

2.자기주식의처분	235,825,000	0

(2)재무활동으로인한현금유출액	(5,338,199,795)	(7,106,880,870)	(10,210,802,544)	(10,599,879,264)

1.차입금의 상환	4,984,282,835	6,862,995,510	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	0	46,177,365

Ⅳ.현금및현금성자산의 순증가(감소)	(104,762,755)	(2,132,398,188)	(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	(5,734,050)	225,524

Ⅶ.기말현금및현금성자산	2,600,457,174	1,676,428,900	2,710,953,979	3,808,601,564