포메탈 사업보고서 (2017.12)
4. 재무제표

재무상태표
제 33 기 2017.12.31 현재
제 32 기 2016.12.31 현재
제 31 기 2015.12.31 현재
(단위 : 원)

제 33 기	제 32 기	제 31 기

자산

Ⅰ.유동자산	18,049,425,714	15,098,642,593	15,479,241,724

(1)현금및현금성자산	3,216,788,263	2,509,515,989	2,710,953,979

(2)단기금융상품	200,000,000	0	992,215,754

(3)매출채권 및 기타유동채권	9,523,177,273	8,495,073,145	7,534,946,243

1.매출채권	9,404,371,947	8,420,602,507	7,375,695,871

대손충당금	0	(3,219,200)	(14,534,134)

2.단기미수금	93,833,279	41,338,619	123,346,620

3.단기미수수익	24,972,047	36,351,219	50,437,886

(4)재고자산	5,069,645,453	4,044,717,421	4,169,850,171

(5)기타유동자산	39,814,725	49,336,038	71,275,577

Ⅱ.비유동자산	42,766,547,849	40,002,031,898	39,650,744,060

(1)장기금융상품	809,689,850	1,852,890,443	3,049,971,000

(2)유형자산	41,876,667,499	37,979,828,955	36,463,452,400

(3)영업권 이외의 무형자산	32,670,500	41,352,500	74,790,660

(4)기타비유동금융자산	47,520,000	127,960,000	62,530,000

자산총계	60,815,973,563	55,100,674,491	55,129,985,784

부채

Ⅰ.유동부채	12,809,691,057	8,507,075,387	11,356,329,324

(1)매입채무 및 기타유동채무	12,776,594,444	8,365,833,942	11,288,690,556

1.단기매입채무	7,142,584,223	5,902,274,190	5,256,090,298

2.단기차입금	3,000,000,000	0	2,871,055,724

3.단기미지급금	1,307,119,472	681,802,537	756,175,550

4.단기미지급비용	354,951,209	347,482,450	308,551,091

5.단기예수금	110,539,540	98,680,635	58,809,640

6.단기선수금	200,000,000	271,424,130	852,708,253

7.유동성장기차입금	661,400,000	1,064,170,000	1,185,300,000

(2)미지급법인세	33,096,613	123,788,735	67,638,768

(3)기타유동부채	0	17,452,710	0

1.유동매출부채	0	17,452,710	0

Ⅱ.비유동부채	6,240,990,255	6,363,997,802	5,267,419,447

(1)장기매입채무 및 기타비유동채무	3,987,360,000	4,608,760,000	3,927,930,000

1.장기차입금	3,987,360,000	4,608,760,000	3,927,930,000

(2)퇴직급여부채	874,471,086	905,726,957	608,999,411

(3)이연법인세부채	1,281,663,305	802,014,981	682,994,172

(4)기타비유동부채	97,495,864	47,495,864	47,495,864

부채총계	19,050,681,312	14,871,073,189	16,623,748,771

자본

Ⅰ.자본금	6,012,340,000	6,012,340,000	6,012,340,000

Ⅱ.자본잉여금	7,580,414,543	7,580,414,543	7,565,239,543

Ⅲ.기타자본구성요소	0	(783,041,880)	(1,003,691,880)

Ⅳ.기타포괄손익누계액	0	7,717,367	(95,169,967)

Ⅴ.이익잉여금(결손금)	28,172,537,708	27,412,171,272	26,027,519,317

자본총계	41,765,292,251	40,229,601,302	38,506,237,013

자본과부채총계	60,815,973,563	55,100,674,491	55,129,985,784

포괄손익계산서
제 33 기 2017.01.01 부터 2017.12.31 까지
제 32 기 2016.01.01 부터 2016.12.31 까지
제 31 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 33 기	제 32 기	제 31 기

Ⅰ.수익(매출액)	54,017,359,942	45,817,287,039	44,939,766,396

(1)제품매출액	52,401,801,393	44,568,090,878	43,623,546,714

(2)상품매출액	262,644,659	380,411,401	518,449,562

(3)기타수익(매출액)	1,352,913,890	868,784,760	797,770,120

Ⅱ.매출원가	46,850,243,779	39,381,698,860	39,867,731,325

(1)제품매출원가	46,596,348,840	39,056,464,419	39,494,755,455

(2)상품매출원가	253,894,939	325,234,441	372,975,870

Ⅲ.매출총이익	7,167,116,163	6,435,588,179	5,072,035,071

Ⅳ.판매비와관리비	4,040,863,644	4,071,709,876	4,515,827,095

(1)급여	1,534,475,890	1,565,092,310	1,482,033,690

(2)퇴직급여	210,519,368	205,849,881	271,276,964

(3)복리후생비	137,127,248	156,571,548	170,305,018

(4)여비교통비	16,009,290	22,588,224	17,768,879

(5)접대비	35,629,900	29,258,100	35,038,500

(6)통신비	29,165,682	30,915,878	35,159,297

(7)수도광열비	43,973,930	21,803,160	38,588,070

(8)세금과공과	94,387,016	92,174,341	229,950,536

(9)감가상각비	104,515,522	145,086,263	235,865,442

(10)무형자산상각비	8,682,000	16,848,160	24,678,003

(11)수선비	9,445,194	1,603,275	5,764,965

(12)보험료	102,316,929	96,363,738	99,247,575

(13)차량유지비	125,570,310	130,522,145	149,901,044

(14)경상개발비	235,450,095	275,814,620	294,319,106

(15)운반비	867,516,182	843,558,440	762,436,942

(16)교육훈련비	13,434,985	1,689,990	6,817,807

(17)도서인쇄비	15,820,000	13,391,391	14,615,000

(18)수출제비용	68,309,960	52,193,455	42,248,999

(19)소모품비	29,236,893	23,969,968	12,949,306

(20)사무관리비	2,954,617	617,020	1,424,258

(21)지급수수료	356,764,213	326,407,491	247,712,477

(22)광고선전비	2,440,000	1,951,070	15,206,971

(23)대손상각비(대손충당금환입)	(3,219,200)	17,029,172	(11,670,933)

(24)전산비	10,838,545

(25)포장비	322,388,634

(26)회의비	160,000

(27)기타판매비와관리비	337,620	410,236	802,000

Ⅴ.영업이익(손실)	3,126,252,519	2,363,878,303	556,207,976

Ⅵ.기타이익	282,203,900	462,039,221	558,799,870

(1)외환차익	103,573,126	245,591,491	163,099,587

(2)외화환산이익	1,425,977	16,686,102	22,364,865

(3)매도가능금융자산처분이익	12,020,856	139,443,051

(4)유형자산처분이익	8,430,694	52,182,442	83,852,600

(5)무형자산손상차손환입	23,599,972

(6)당기손익인식금융자산평가이익	5,373,673

(7)당기손익인식금융자산처분이익	9,650,189	6,389,512

(8)잡이익	156,753,247	114,329,025	138,276,582

Ⅶ.기타손실	225,387,855	580,142,506	275,961,205

(1)외환차손	147,417,467	130,780,742	62,630,389

(2)외화환산손실	21,445,343	9,285,115	824,446

(3)당기손익인식금융자산평가손실	7,784,246

(4)매도가능금융자산처분손실	14,014,850	135,259,314	8,703,200

(5)유형자산처분손실	11,662,357	28,582,551	129,273,521

(6)잡손실	30,847,838	276,234,784	66,745,403

Ⅷ.금융수익	100,897,207	185,525,631	154,631,756

(1)이자수익	63,584,672	84,306,613	129,979,705

(2)외환차익(금융수익)	28,173,535	85,065,910	24,652,051

(3)외화환산이익(금융수익)	9,139,000	16,153,108

Ⅸ.금융원가	196,325,521	282,249,415	363,937,235

(1)이자비용	143,882,077	174,500,935	285,691,368

(2)외환차손(금융원가)	51,796,573	107,748,480	16,125,347

(3)외화환산손실(금융원가)	646,871	62,120,520

Ⅹ.법인세비용차감전순이익(손실)	3,087,640,250	2,149,051,234	629,741,162

XI.법인세비용	633,498,866	267,042,264	(236,945,328)

XⅡ.당기순이익(손실)	2,454,141,384	1,882,008,970	866,686,490

XⅢ.기타포괄손익	(444,561,155)	(40,552,721)	178,112,606

(1)당기손익으로 재분류되지 않는항목(세후기타포괄손익)	(436,843,788)	(143,440,055)	271,630,226

1.확정급여제도의 재측정손익(세후기타포괄손익)	(436,843,788)	(143,440,055)	271,630,226

(2)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	(7,717,367)	102,887,334	(93,517,620)

1.매도가능금융자산평가손익(세후기타포괄손익)	(7,717,367)	102,887,334	(93,517,620)

2.매도가능금융자산평가손익의 세후재분류조정

XIV.총포괄손익	2,009,580,229	1,841,456,249	1,044,799,096

XV.주당이익

(1)기본주당이익(손실) (단위 : 원)	207	159	73

(2)희석주당이익(손실) (단위 : 원)	207	159	73

자본변동표
제 33 기 2017.01.01 부터 2017.12.31 까지
제 32 기 2016.01.01 부터 2016.12.31 까지
제 31 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본구성요소	기타포괄손익누계액	이익잉여금	자본 합계

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.당기순이익(손실)	866,686,490	866,686,490

Ⅲ.기타포괄손익	(93,517,620)	(93,517,620)

Ⅳ.순확정급여부채의 재측정요소	271,630,226	271,630,226

Ⅴ.배당금지급	(243,885,360)	(243,885,360)

Ⅵ.자기주식처분

Ⅶ.자기주식처분이익

Ⅷ.자기주식소각

2015.12.31 (Ⅸ.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.당기순이익(손실)	1,882,008,970	1,882,008,970

Ⅲ.기타포괄손익	102,887,334	102,887,334

Ⅳ.순확정급여부채의 재측정요소	(143,440,055)	(143,440,055)

Ⅴ.배당금지급	(353,916,960)	(353,916,960)

Ⅵ.자기주식처분	220,650,000	220,650,000

Ⅶ.자기주식처분이익	15,175,000	15,175,000

Ⅷ.자기주식소각

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

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)	2,454,141,384	2,454,141,384

Ⅲ.기타포괄손익	(7,717,367)	(7,717,367)

Ⅳ.순확정급여부채의 재측정요소	(436,843,788)	(436,843,788)

Ⅴ.배당금지급	(473,889,280)	(473,889,280)

Ⅵ.자기주식처분

Ⅶ.자기주식처분이익

Ⅷ.자기주식소각	783,041,880	(783,041,880)

2017.12.31 (Ⅸ.기말자본)	6,012,340,000	7,580,414,543	28,172,537,708	41,765,292,251

현금흐름표
제 33 기 2017.01.01 부터 2017.12.31 까지
제 32 기 2016.01.01 부터 2016.12.31 까지
제 31 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 33 기	제 32 기	제 31 기

Ⅰ.영업활동현금흐름	3,463,228,869	3,107,285,086	1,548,155,010

(1)영업에서 창출된 현금	3,635,367,502	3,267,136,185	1,685,659,416

(2)이자지급(영업)	(132,150,890)	(176,585,434)	(290,970,692)

(3)이자수취(영업)	79,165,877	97,167,875	152,602,155

(4)법인세납부(영업)	(119,153,620)	(80,433,540)	864,131

Ⅱ.투자활동현금흐름	(4,257,250,444)	(895,428,500)	659,883,143

(1)단기금융상품의 처분	2,910,775,541

(2)장기금융상품의 처분	1,767,000,000	2,126,000,000	4,173,410,361

(3)유형자산의 처분	34,363,637	117,152,724	1,866,809,550

(4)무형자산의 처분	83,599,972

(5)매도가능금융자산의 처분	320,710,506	320,138,231	551,693,050

(6)당기손익인식금융자산의 처분	1,401,865,943

(7)기타비유동금융자산의 처분	115,000,000	7,898,750	216,825,000

(8)단기금융상품의 취득	(200,000,000)	(3,000,000,000)

(9)장기금융상품의 취득	(1,060,600,000)	(952,600,000)	(2,579,610,000)

(10)유형자산의 취득	(5,199,164,587)	(3,182,745,370)	(3,215,020,359)

(11)무형자산의 취득	(43,410,000)

(12)매도가능금융자산의 취득	(300,000,000)

(13)당기손익인식금융자산의 취득	(400,000,000)

(14)기타비유동금융자산의 취득	(34,560,000)	(73,328,750)	(265,000,000)

Ⅲ.재무활동현금흐름	1,501,940,720	(2,429,447,684)	(3,305,685,738)

(1)차입금	3,540,000,000	3,323,921,608	6,905,116,806

(2)자기주식의 처분	235,825,000

(3)차입금의 상환	(1,564,170,000)	(5,635,277,332)	(9,966,917,184)

(4)배당금지급	(473,889,280)	(353,916,960)	(243,885,360)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	707,919,145	(217,591,098)	(1,097,647,585)

Ⅴ.기초현금및현금성자산	2,509,515,989	2,710,953,979	3,808,601,564

Ⅵ.현금및현금성자산에 대한 환율변동효과	(646,871)	16,153,108

Ⅶ.기말현금및현금성자산	3,216,788,263	2,509,515,989	2,710,953,979