포메탈 분기보고서 (2019.09)
4. 재무제표

재무상태표
제 35 기 3분기말 2019.09.30 현재
제 34 기말 2018.12.31 현재
(단위 : 원)

제 35 기 3분기말	제 34 기말

자산

Ⅰ.유동자산	15,564,579,311	14,651,658,608

(1)현금및현금성자산	3,297,946,168	1,132,677,761

(2)매출채권 및 기타유동채권	7,569,218,076	9,300,657,856

1.매출채권	7,494,716,159	9,288,853,250

2.단기미수금	64,437,449	9,300,180

3.단기미수수익	10,064,468	2,504,426

(3)재고자산	4,637,537,935	4,179,581,646

(4)기타유동자산	59,877,132	38,741,345

Ⅱ.비유동자산	45,894,188,321	46,004,156,118

(1)장기금융상품	752,537,914	392,537,914

(2)유형자산	45,084,120,734	45,545,423,034

(3)영업권 이외의 무형자산	27,289,673	35,955,170

(4)기타비유동금융자산	30,240,000	30,240,000

자산총계	61,458,767,632	60,655,814,726

부채

Ⅰ.유동부채	8,240,625,850	10,517,983,917

(1)매입채무 및 기타유동채무	8,190,952,223	10,414,958,595

1.단기매입채무	4,433,061,139	5,374,885,634

2.단기차입금	2,000,000,000	2,000,000,000

3.단기미지급금	1,121,813,762	730,751,197

4.단기미지급비용	232,241,212	333,693,417

5.단기예수금	60,446,110	95,934,000

6.단기선수금	94,640,000	365,744,347

7.유동성장기차입금	248,750,000	1,513,950,000

(2)미지급법인세	49,673,627	55,615,089

(3)기타유동부채	0	47,410,233

Ⅱ.비유동부채	8,790,349,211	6,761,630,633

(1)장기매입채무 및 기타비유동채무	6,672,500,000	5,187,650,000

(2)퇴직급여부채	517,035,603	333,581,154

(3)이연법인세부채	1,343,217,223	1,240,399,479

(4)기타비유동부채	257,596,385	0

부채총계	17,030,975,061	17,279,614,550

자본

Ⅰ.자본금	6,012,340,000	6,012,340,000

Ⅱ.자본잉여금	7,580,414,543	7,580,414,543

Ⅲ.이익잉여금(결손금)	30,835,038,028	29,783,445,633

자본총계	44,427,792,571	43,376,200,176

자본과부채총계	61,458,767,632	60,655,814,726

포괄손익계산서
제 35 기 3분기 2019.01.01 부터 2019.09.30 까지
제 34 기 3분기 2018.01.01 부터 2018.09.30 까지
(단위 : 원)

제 35 기 3분기	제 34 기 3분기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	11,660,918,160	38,306,369,474	13,382,937,552	42,157,089,205

(1)제품매출액	11,318,768,060	37,097,195,017	12,926,855,497	40,755,513,785

(2)상품매출액	107,816,590	355,220,227	113,089,675	312,400,060

(3)기타수익(매출액)	234,333,510	853,954,230	342,992,380	1,089,175,360

Ⅱ.매출원가	10,279,483,842	33,640,960,162	11,913,369,450	37,223,114,484

(1)제품매출원가	10,173,869,779	33,274,718,895	11,808,496,595	36,926,275,402

(2)상품매출원가	105,614,063	366,241,267	104,872,855	296,839,082

Ⅲ.매출총이익	1,381,434,318	4,665,409,312	1,469,568,102	4,933,974,721

Ⅳ.판매비와관리비	922,689,713	2,850,441,032	872,293,351	3,034,451,966

(1)급여	359,922,850	1,117,513,340	325,565,890	1,084,851,050

(2)퇴직급여	58,143,438	174,430,314	0	301,736,475

(3)복리후생비	30,272,740	95,113,215	31,101,308	100,992,122

(4)여비교통비	5,120,427	15,466,398	4,545,515	10,999,862

(5)접대비	11,760,000	29,303,200	10,161,000	24,429,600

(6)통신비	6,456,861	19,384,185	6,645,428	19,705,381

(7)수도광열비	10,360,160	35,080,440	15,290,400	43,973,850

(8)세금과공과	17,493,089	64,310,012	14,325,112	55,766,952

(9)감가상각비	28,016,760	84,154,414	22,790,685	70,541,929

(10)무형자산상각비	2,888,499	8,665,497	2,888,499	8,186,831

(11)수선비	463,000	3,722,700	699,160	11,804,351

(12)보험료	18,560,937	52,514,293	18,794,883	57,656,582

(13)차량유지비	17,147,597	55,449,553	30,290,173	105,087,707

(14)경상개발비	94,603,241	264,174,863	86,524,806	225,297,647

(15)운반비	174,638,863	569,263,127	206,016,158	655,735,702

(16)교육훈련비	3,462,890	10,582,840	1,950,000	10,037,300

(17)도서인쇄비	2,556,654	7,829,508	2,880,000	8,300,045

(18)수출제비용	14,739,222	49,691,393	17,306,748	53,685,593

(19)소모품비	1,858,000	16,171,056	2,209,317	16,079,356

(20)사무관리비	675,666	1,656,569	418,094	2,032,248

(21)지급수수료	69,207,617	177,687,996	71,096,720	166,151,383

(22)광고선전비	48,000	248,000	900,000	1,100,000

(23)대손상각비(대손충당금환입)	(5,706,798)	(2,271,881)	(106,545)	0

(24)기타판매비와관리비	0	300,000	0	300,000

Ⅴ.영업이익(손실)	458,744,605	1,814,968,280	597,274,751	1,899,522,755

Ⅵ.기타이익	161,794,835	446,402,116	34,182,174	361,490,164

(1)외환차익	75,265,049	246,853,169	48,758,920	200,364,053

(2)외화환산이익	(1,501,020)	1,922,839	(45,942,996)	3,922,570

(3)유형자산처분이익	0	0	0	15,093,786

(4)잡이익	88,030,806	197,626,108	31,366,250	142,109,755

Ⅶ.기타손실	25,686,522	217,035,812	89,558,962	195,665,711

(1)외환차손	11,697,966	68,768,291	22,670,885	68,298,338

(2)외화환산손실	(5,282,773)	5,016,143	22,349,828	25,869,815

(3)유형자산처분손실	0	109,876,170	0	25,389,404

(4)잡손실	19,271,329	33,375,208	44,538,249	76,108,154

Ⅷ.금융수익	11,203,960	46,080,598	14,439,871	40,030,774

(1)이자수익	9,265,933	33,874,952	11,352,785	18,126,892

(2)외환차익(금융수익)	1,858,197	12,125,816	3,284,587	21,903,882

(3)외화환산이익(금융수익)	79,830	79,830	(197,501)	0

Ⅸ.금융원가	71,612,653	172,258,505	52,866,727	160,284,571

(1)이자비용	68,357,816	165,409,998	42,554,502	130,494,891

(2)외환차손(금융원가)	3,254,837	6,848,507	7,567,801	27,045,256

(3)외화환산손실(금융원가)	0	0	2,744,424	2,744,424

Ⅹ.법인세비용차감전순이익(손실)	534,444,225	1,918,156,677	503,471,107	1,945,093,411

XI.법인세비용	950,890	155,730,362	1,609,500	39,558,106

XⅡ.당기순이익(손실)	533,493,335	1,762,426,315	501,861,607	1,905,535,305

XⅢ.총포괄손익	533,493,335	1,762,426,315	501,861,607	1,905,535,305

XIV.주당이익

(1)기본주당이익(손실) (단위 : 원)	45	149	42	161

(2)희석주당이익(손실) (단위 : 원)	45	149	42	161

자본변동표
제 35 기 3분기 2019.01.01 부터 2019.09.30 까지
제 34 기 3분기 2018.01.01 부터 2018.09.30 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본구성요소	기타포괄손익누계액	이익잉여금	자본 합계

2018.01.01 (Ⅰ.기초자본)	6,012,340,000	7,580,414,543	28,172,537,708	41,765,292,251

Ⅱ.당기순이익(손실)	1,905,535,305	1,905,535,305

Ⅲ.배당금지급	710,833,920	710,833,920

2018.09.30 (Ⅳ.기말자본)	6,012,340,000	7,580,414,543	29,367,239,093	42,458,132,029

2019.01.01 (Ⅰ.기초자본)	6,012,340,000	7,580,414,543	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	30,835,038,028	44,427,792,571

현금흐름표
제 35 기 3분기 2019.01.01 부터 2019.09.30 까지
제 34 기 3분기 2018.01.01 부터 2018.09.30 까지
(단위 : 원)

제 35 기 3분기	제 34 기 3분기

Ⅰ.영업활동현금흐름	4,264,139,128	3,484,888,141

(1)영업에서 창출된 현금	4,464,291,537	3,617,812,836

(2)이자수취(영업)	26,314,910	41,987,602

(3)이자지급(영업)	(167,613,239)	(135,502,174)

(4)법인세납부(영업)	(58,854,080)	(39,410,123)

Ⅱ.투자활동현금흐름	(1,575,908,399)	(4,664,408,190)

(1)단기금융상품의 처분	0	240,000,000

(2)장기금융상품의 처분	0	806,301,936

(3)유형자산의 처분	36,486,600	90,390,800

(4)기타비유동금융자산의 처분	0	17,280,000

(5)단기금융상품의 취득	0	(40,000,000)

(6)장기금융상품의 취득	(360,000,000)	(269,150,000)

(7)유형자산의 취득	(1,252,394,999)	(5,494,870,926)

(8)무형자산의 취득	0	(14,360,000)

Ⅲ.재무활동현금흐름	(523,042,152)	(494,833,920)

(1)차입금	2,000,000,000	4,707,000,000

(2)차입금의 상환	(1,780,350,000)	(4,491,000,000)

(3)배당금지급	(710,833,920)	(710,833,920)

(4)리스료의 지급	(31,858,232)	0

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	2,165,188,577	(1,674,353,969)

Ⅴ.기초현금및현금성자산	1,132,677,761	3,216,788,263

Ⅵ.현금및현금성자산에 대한 환율변동효과	79,830	(2,744,424)

Ⅶ.기말현금및현금성자산	3,297,946,168	1,539,689,870