포메탈 분기보고서 (2017.09)
4. 재무제표

재무상태표
제 33 기 3분기말 2017.09.30 현재
제 32 기말 2016.12.31 현재
(단위 : 원)

제 33 기 3분기말	제 32 기말

자산

Ⅰ.유동자산	17,025,887,046	15,098,642,593

(1)현금및현금성자산	2,147,893,963	2,509,515,989

(2)단기금융상품	140,000,000	0

(3)매출채권 및 기타유동채권	9,691,505,134	8,495,073,145

1.매출채권	9,478,013,666	8,420,602,507

대손충당금	0	(3,219,200)

2.단기미수금	197,662,815	41,338,619

3.단기미수수익	15,828,653	36,351,219

(4)재고자산	4,986,127,231	4,044,717,421

(5)기타유동자산	60,360,718	49,336,038

Ⅱ.비유동자산	41,526,294,354	40,002,031,898

(1)장기금융상품	660,961,784	1,852,890,443

(2)유형자산	40,732,971,570	37,979,828,955

(3)영업권 이외의 무형자산	34,841,000	41,352,500

(4)기타비유동금융자산	97,520,000	127,960,000

자산총계	58,552,181,400	55,100,674,491

부채

Ⅰ.유동부채	10,456,761,659	8,507,075,387

(1)매입채무 및 기타유동채무	10,431,798,291	8,365,833,942

1.단기매입채무	7,685,547,487	5,902,274,190

2.단기미지급금	1,092,312,110	681,802,537

3.단기미지급비용	265,492,874	347,482,450

4.단기예수금	63,736,500	98,680,635

5.단기선수금	213,389,320	271,424,130

6.유동성장기차입금	1,111,320,000	1,064,170,000

(2)미지급법인세	24,963,368	123,788,735

(3)기타유동부채	0	17,452,710

1.유동배출부채	0	17,452,710

Ⅱ.비유동부채	6,126,689,037	6,363,997,802

(1)장기매입채무 및 기타비유동채무	4,314,420,000	4,608,760,000

1.장기차입금	4,314,420,000	4,608,760,000

(2)퇴직급여부채	734,318,757	905,726,957

(3)이연법인세부채	980,454,416	802,014,981

(4)기타비유동부채	97,495,864	47,495,864

부채총계	16,583,450,696	14,871,073,189

자본

Ⅰ.자본금	6,012,340,000	6,012,340,000

Ⅱ.자본잉여금	7,580,414,543	7,580,414,543

Ⅲ.기타자본구성요소	(783,041,880)	(783,041,880)

Ⅳ.기타포괄손익누계액	0	7,717,367

Ⅴ.이익잉여금(결손금)	29,159,018,041	27,412,171,272

자본총계	41,968,730,704	40,229,601,302

자본과부채총계	58,552,181,400	55,100,674,491

포괄손익계산서
제 33 기 3분기 2017.01.01 부터 2017.09.30 까지
제 32 기 3분기 2016.01.01 부터 2016.09.30 까지
(단위 : 원)

제 33 기 3분기	제 32 기 3분기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	13,592,745,042	40,900,948,540	11,298,439,584	33,033,129,032

(1)제품매출액	13,168,171,187	39,690,711,841	11,053,509,960	32,171,364,543

(2)상품매출액	79,760,365	238,260,519	31,488,224	277,015,109

(3)기타수익(매출액)	344,813,490	971,976,180	213,441,400	584,749,380

Ⅱ.매출원가	11,882,479,515	35,499,058,047	9,737,632,623	28,787,105,558

(1)제품매출원가	11,800,974,211	35,274,031,161	9,710,259,293	28,550,815,440

(2)상품매출원가	81,505,304	225,026,886	27,373,330	236,290,118

Ⅲ.매출총이익	1,710,265,527	5,401,890,493	1,560,806,961	4,246,023,474

Ⅳ.판매비와관리비	1,038,863,541	3,036,395,817	1,024,196,024	2,954,663,042

(1)급여	386,744,610	1,157,866,760	380,808,930	1,121,181,870

(2)퇴직급여	42,535,881	144,281,753	48,519,396	145,558,188

(3)복리후생비	35,696,428	98,817,970	38,845,515	114,265,099

(4)여비교통비	7,442,072	13,047,556	2,862,503	11,268,549

(5)접대비	13,693,000	30,239,700	12,235,500	26,352,100

(6)통신비	6,613,398	22,489,722	7,399,408	23,023,546

(7)수도광열비	13,161,612	31,555,100	6,188,010	15,077,370

(8)세금과공과	22,652,833	72,529,288	19,694,577	70,835,308

(9)감가상각비	25,042,791	79,472,731	36,471,273	113,529,572

(10)무형자산상각비	2,170,500	6,511,500	4,032,834	13,178,662

(11)수선비	1,168,363	4,262,424	0	568,000

(12)보험료	21,984,387	74,424,991	23,737,590	63,961,200

(13)차량유지비	30,896,347	91,569,362	32,335,716	92,346,621

(14)경상개발비	60,990,642	166,477,089	58,322,048	202,096,604

(15)운반비	227,201,741	658,830,811	214,073,057	629,332,328

(16)교육훈련비	4,778,390	8,317,245	(5,922,150)	1,052,150

(17)도서인쇄비	2,889,900	9,889,400	2,063,000	7,312,391

(18)수출제비용	19,196,427	49,975,917	14,223,236	36,908,154

(19)소모품비	7,243,447	20,008,487	3,274,300	12,680,418

(20)사무관리비	744,810	1,798,185	35,182	161,001

(21)지급수수료	106,482,868	296,711,406	97,538,186	235,959,148

(22)광고선전비	0	200,000	120,000	1,951,070

(23)대손상각비(대손충당금환입)	(604,526)	(3,219,200)	26,927,677	15,653,457

(24)기타판매비와관리비	137,620	337,620	410,236	410,236

Ⅴ.영업이익(손실)	671,401,986	2,365,494,676	536,610,937	1,291,360,432

Ⅵ.기타이익	87,153,877	230,201,108	35,484,749	370,443,872

(1)외환차익	35,052,382	93,772,706	16,711,132	218,248,945

(2)외화환산이익	(10,342,768)	2,158,966	(42,777,670)	2,960,570

(3)매도가능금융자산처분이익	12,020,856	12,020,856	0	0

(4)유형자산처분이익	4,999,000	8,430,694	40,833,340	43,183,440

(5)무형자산손상차손환입	0	0	0	23,599,972

(6)당기손익인식금융자산처분이익	0	0	0	9,650,189

(7)잡이익	45,424,407	113,817,886	20,717,947	72,800,756

Ⅶ.기타손실	24,690,006	119,449,509	97,924,873	393,690,760

(1)외환차손	1,893,529	68,540,472	8,534,649	69,872,317

(2)외화환산손실	4,058,870	4,058,870	(3,707,552)	4,921,521

(3)매도가능금융자산처분손실	14,014,850	14,014,850	43,567,078	77,329,878

(4)유형자산처분손실	11,662,357	3,422,673	3,423,673

(5)잡손실	4,722,757	21,172,960	46,108,025	238,143,371

Ⅷ.금융수익	19,284,481	76,229,928	26,797,175	142,308,418

(1)이자수익	13,792,530	48,797,428	17,843,390	60,164,946

(2)외환차익(금융수익)	6,801,246	27,432,385	8,953,785	82,143,472

(3)외화환산이익(금융수익)	(1,309,295)	115	0	0

Ⅸ.금융원가	40,560,925	131,637,903	49,585,413	244,321,563

(1)이자비용	32,685,905	100,914,940	41,497,018	138,298,170

(2)외환차손(금융원가)	6,941,627	29,789,570	12,441,275	100,289,343

(3)외화환산손실(금융원가)	933,393	933,393	(4,352,880)	5,734,050

Ⅹ.법인세비용차감전순이익(손실)	712,589,413	2,420,838,300	451,382,575	1,166,100,399

XI.법인세비용	5,787,690	200,102,251	0	106,677,988

XⅡ.당기순이익(손실)	706,801,723	2,220,736,049	451,382,575	1,059,422,411

XⅢ.기타포괄손익	(8,938,682)	(7,717,367)	29,705,523	59,182,766

(1)당기손익으로 재분류되지 않는항목(세후기타포괄손익)	0	0	0	0

1.확정급여제도의 재측정손익(세후기타포괄손익)	0	0	0	0

(2)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	(8,938,682)	(7,717,367)	29,705,523	59,182,766

1.매도가능금융자산평가손익(세후기타포괄손익)	(8,938,682)	(7,717,367)	29,705,523	59,182,766

2.매도가능금융자산평가손익의 세후재분류조정

XIV.총포괄손익	697,863,041	2,213,018,682	481,088,098	1,118,605,177

XV.주당이익

(1)기본주당이익(손실)	60	187	38	89

(2)희석주당이익(손실)	60	187	38	89

자본변동표
제 33 기 3분기 2017.01.01 부터 2017.09.30 까지
제 32 기 3분기 2016.01.01 부터 2016.09.30 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본구성요소	기타포괄손익누계액	이익잉여금	자본 합계

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.당기순이익(손실)	1,059,422,411	1,059,422,411

Ⅲ.기타포괄손익	59,182,766	59,182,766

Ⅳ.배당금지급	353,916,960	353,916,960

Ⅴ.자기주식 거래로 인한 증감	15,175,000	220,650,000	220,650,000

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

2017.01.01 (Ⅰ.기초자본)	6,012,340,000	7,580,414,543	(783,041,880)	7,717,367	27,412,171,272	40,229,601,302

Ⅱ.당기순이익(손실)	2,220,736,049	2,220,736,049

Ⅲ.기타포괄손익	(7,717,367)	(7,717,367)

Ⅳ.배당금지급	473,889,280	473,889,280

Ⅴ.자기주식 거래로 인한 증감	0

2017.09.30 (Ⅵ.기말자본)	6,012,340,000	7,580,414,543	(783,041,880)	0	29,159,018,041	41,968,730,704

현금흐름표
제 33 기 3분기 2017.01.01 부터 2017.09.30 까지
제 32 기 3분기 2016.01.01 부터 2016.09.30 까지
(단위 : 원)

제 33 기 3분기	제 32 기 3분기

Ⅰ.영업활동현금흐름	3,074,206,126	3,155,826,291

(1)영업에서 창출된 현금	3,221,733,018	3,337,508,728

(2)이자지급(영업)	(98,535,396)	(138,770,426)

(3)이자수취(영업)	69,319,994	27,126,989

(4)법인세납부(영업)	(118,311,490)	(70,039,000)

Ⅱ.투자활동현금흐름	(2,713,815,594)	(1,482,135,859)

(1)단기금융상품의 처분	0	1,401,865,943

(2)장기금융상품의 처분	2,087,710,506	914,498,542

(3)유형자산의 처분	34,363,637	65,993,464

(4)무형자산의 처분	0	83,599,972

(5)기타비유동금융자산의 처분	30,440,000	0

(6)단기금융상품의 취득	(140,000,000)	(400,000,000)

(7)장기금융상품의 취득	(911,450,000)	(674,450,000)

(8)유형자산의 취득	(3,814,879,737)	(2,495,233,780)

(9)무형자산의 취득	0	(13,410,000)

(10)매도가능금융자산의 취득	0	(300,000,000)

(11)기타비유동금융자산의 취득	0	(65,000,000)

Ⅲ.재무활동현금흐름	(721,079,280)	(1,778,453,187)

(1)차입금	540,000,000	3,323,921,608

(2)자기주식의 처분	0	235,825,000

(3)차입금의 상환	(787,190,000)	(4,984,282,835)

(4)배당금지급	(473,889,280)	(353,916,960)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(360,688,748)	(104,762,755)

Ⅴ.기초현금및현금성자산	2,509,515,989	2,710,953,979

Ⅵ.현금및현금성자산에 대한 환율변동효과	(933,278)	(5,734,050)

Ⅶ.기말현금및현금성자산	2,147,893,963	2,600,457,174