한미약품 분기보고서 (2016.09)
2. 연결재무제표

연결 재무상태표
제 7 기 3분기말 2016.09.30 현재
제 6 기말 2015.12.31 현재
제 5 기말 2014.12.31 현재
(단위 : 원)

제 7 기 3분기말	제 6 기말	제 5 기말

자산

Ⅰ.유동자산	783,427,564,380	1,145,121,146,310	537,719,065,230

(1)현금및현금성자산	196,356,507,454	138,329,143,213	52,470,956,537

(2)당기손익인식금융자산	73,916,097,285	0	0

(3)매출채권 및 기타채권	250,702,051,074	784,572,688,731	290,258,968,858

(4)재고자산	170,291,820,760	158,143,405,464	133,069,039,858

(5)당기법인세자산	53,680,586	354,252,365	249,099,152

(6)기타금융자산	60,283,307,385	44,197,420,929	54,391,484,310

(7)기타자산	31,824,099,836	19,524,235,608	7,279,516,515

Ⅱ.비유동자산	729,723,197,214	577,471,606,508	495,615,461,185

(1)매도가능금융자산	26,081,695,426	42,281,218,857	49,186,804,292

(2)유형자산	541,893,409,399	415,734,360,750	327,872,025,309

(3)투자부동산	1,222,708,172	1,414,995,854	1,548,135,370

(4)무형자산	79,755,177,120	67,151,021,367	87,862,282,787

(5)이연법인세자산	55,702,292,106	35,796,256,953	27,712,324,731

(6)기타금융자산	17,124,256,326	11,783,621,244	826,244,881

(7)기타자산	7,943,658,665	3,310,131,483	607,643,815

자산총계	1,513,150,761,594	1,722,592,752,818	1,033,334,526,415

부채

Ⅰ.유동부채	545,537,083,674	673,621,349,463	182,354,086,262

(1)매입채무 및 기타채무	150,075,928,720	238,148,589,084	111,321,956,187

(2)단기차입금	90,182,994,900	37,484,480,000	35,555,941,200

(3)단기사채	0	0	0

(4)유동성장기차입금	40,000,000,000	45,648,455,086	11,227,702,316

(5)유동성장기사채	49,972,538,355	19,979,573,073	0

(6)당기법인세부채	3,470,446,287	6,428,011,657	3,326,195,913

(7)금융리스부채	82,862,894	82,862,894	72,587,716

(8)기타금융부채	0	10,000,000	59,802,754

(9)기타부채	211,752,312,518	325,839,377,669	20,789,900,176

Ⅱ.비유동부채	202,110,363,817	304,163,469,584	261,734,274,336

(1)장기차입금	49,000,000,000	103,100,000,000	94,113,851,157

(2)장기사채	109,705,074,736	159,549,674,006	129,578,807,644

(3)순확정급여부채	27,293,407,811	25,485,685,365	24,587,998,338

(4)반품충당부채	11,243,087,196	10,988,486,000	8,884,686,310

(5)이연법인세부채	2,994,223,429	2,909,333,234	2,904,775,110

(6)금융리스부채	1,520,561,351	1,581,292,883	1,664,155,777

(7)기타금융부채	0	216,113,566	0

(8)기타부채	354,009,294	332,884,530	0

부채총계	747,647,447,491	977,784,819,047	444,088,360,598

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	694,171,118,079	674,945,182,304	527,462,858,521

(1)자본금	26,087,777,500	25,577,272,500	24,361,305,000

(2)기타불입자본	408,002,178,305	415,639,828,305	417,264,360,805

(3)이익잉여금	270,667,726,077	228,142,893,564	79,682,946,430

(4)기타자본구성요소	(10,586,563,803)	5,585,187,935	6,154,246,286

Ⅱ.비지배지분	71,332,196,024	69,862,751,467	61,783,307,296

자본총계	765,503,314,103	744,807,933,771	589,246,165,817

부채및자본총계	1,513,150,761,594	1,722,592,752,818	1,033,334,526,415

연결 포괄손익계산서
제 7 기 3분기 2016.01.01 부터 2016.09.30 까지
제 6 기 3분기 2015.01.01 부터 2015.09.30 까지
제 6 기 2015.01.01 부터 2015.12.31 까지
제 5 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 7 기 3분기	제 6 기 3분기	제 6 기	제 5 기

3개월	누적	3개월	누적

Ⅰ.매출액	219,723,508,606	710,640,522,258	268,378,790,957	727,595,736,110	1,317,534,519,130	761,279,849,468

(1)제품매출	165,336,439,111	524,449,588,938	166,543,522,906	489,881,468,408	649,510,757,767	655,887,034,519

(2)상품매출	23,059,891,994	90,526,689,706	35,869,591,358	104,297,920,823	134,299,904,602	82,115,257,264

(3)임가공매출	3,357,913,191	11,225,922,756	4,279,362,529	12,527,329,147	15,948,648,844	16,555,308,402

(4)기술수출수익	24,840,318,000	79,208,100,000	59,790,000,000	118,018,129,500	512,500,523,250	1,297,975,000

(5)기타매출	3,128,946,310	5,230,220,858	1,896,314,164	2,870,888,232	5,274,684,667	5,424,274,283

Ⅱ.매출원가	96,678,541,091	317,522,311,384	96,623,487,899	292,497,505,112	398,250,965,720	338,776,803,211

(1)제품매출원가	71,713,765,140	224,217,310,116	62,548,830,680	186,816,707,704	259,021,946,011	255,422,615,444

(2)상품매출원가	22,162,612,390	84,340,322,498	30,413,021,184	93,070,203,029	123,550,802,668	68,717,323,710

(3)임가공매출원가	0	0	0	0	15,201,710,370	14,565,246,798

(4)기타매출원가	2,802,163,561	8,964,678,770	3,661,636,035	12,610,594,379	476,506,671	71,617,259

Ⅲ.매출총이익	123,044,967,515	393,118,210,874	171,755,303,058	435,098,230,998	919,283,553,410	422,503,046,257

Ⅳ.판매비와관리비	72,439,363,196	240,542,492,061	97,305,075,456	270,484,603,274	539,496,426,229	252,883,111,901

Ⅴ.경상개발비	36,839,500,718	109,848,756,996	38,733,775,590	124,338,170,929	167,987,151,543	135,167,920,132

Ⅵ.영업이익	13,766,103,601	42,726,961,817	35,716,452,012	40,275,456,795	211,799,975,638	34,452,014,224

Ⅶ.금융수익	4,424,108,786	7,501,972,116	640,210,287	1,847,734,052	1,015,014,061	3,943,418,764

Ⅷ.금융비용	2,037,102,446	7,966,002,629	3,025,050,462	9,381,618,945	12,346,498,545	12,196,271,307

Ⅸ.기타영업외수익	1,072,628,218	36,002,202,968	4,370,566,773	23,688,746,212	33,404,001,520	16,452,007,102

Ⅹ.기타영업외비용	16,530,120,155	21,299,286,026	3,982,959,943	6,235,047,436	24,287,979,302	6,190,383,410

XI.법인세비용차감전순이익	695,618,004	56,965,848,246	33,719,218,667	50,195,270,678	209,584,513,372	36,460,785,373

XⅡ.법인세비용(수익)	(5,610,102,240)	(11,667,258,751)	58,742,117,837	46,425,954,387	47,524,066,039	(6,834,285,261)

XⅢ.당기순이익	6,305,720,244	68,633,106,997	(25,022,899,170)	3,769,316,291	162,060,447,333	43,295,070,634

XIV.기타포괄손익	(11,004,771,286)	(20,390,321,665)	(906,719,076)	5,098,242,026	(6,090,114,379)	(10,788,578,689)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	0	0	0	0	(6,168,670,713)	(5,942,384,941)

1.확정급여제도의 재측정요소	0	0	0	0	(7,908,552,196)	(7,618,442,231)

2.법인세 효과	0	0	0	0	1,739,881,483	1,676,057,290

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(11,004,771,286)	(20,390,321,665)	(906,719,076)	5,098,242,026	78,556,334	(4,846,193,748)

1.매도가능금융자산평가손익	(803,215,612)	(5,799,770,567)	(7,891,577,100)	(4,094,097,459)	(2,845,162,159)	(9,650,757,318)

2.현금흐름위험회피파생상품평가손익	0	216,113,565	(201,353,773)	(305,695,226)	(216,113,565)	0

3.해외사업장외화환산외환차이	(10,378,263,109)	(16,035,069,204)	5,405,767,005	8,530,080,320	2,466,351,399	2,681,396,960

4.법인세 효과	176,707,435	1,228,404,541	1,780,444,792	967,954,391	673,480,659	2,123,166,610

XV.당기총포괄손익	(4,699,051,042)	48,242,785,332	(25,929,618,246)	8,867,558,317	155,970,332,954	32,506,491,945

XVI.당기순이익(손실)의 귀속

(1)지배기업의 소유주	4,789,784,623	62,945,092,513	(26,720,398,062)	(2,803,979,188)	154,443,350,262	35,509,505,543

(2)비지배지분	1,515,935,621	5,688,014,484	1,697,498,892	6,573,295,479	7,617,097,071	7,785,565,091

XVII.당기총포괄손익의 귀속

(1)지배기업의 소유주	(3,484,574,565)	46,773,340,775	(29,051,061,765)	49,426,015	147,890,888,783	24,253,073,187

(2)비지배지분	(1,214,476,477)	1,469,444,557	3,121,443,519	8,818,132,302	8,079,444,171	8,253,418,758

XVIII.주당이익

(1)기본및희석주당이익	460	6,050	(2,617)	(275)	14,830	3,434

연결 자본변동표
제 7 기 3분기 2016.01.01 부터 2016.09.30 까지
제 6 기 3분기 2015.01.01 부터 2015.09.30 까지
제 6 기 2015.01.01 부터 2015.12.31 까지
제 5 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	기타불입자본	이익잉여금	기타자본구성요소	비지배지분	자본 합계

주식발행초과금	기타자본잉여금	자기주식	기타불입자본 합계

2014.01.01 (Ⅰ.기초자본)	20,702,790,000	310,921,008,869	17,405,283,671	(1,228,041,450)	327,098,251,090	49,878,088,715	11,706,030,814	53,529,888,538	462,915,049,157

Ⅱ.연차배당	0	0	0	0	0	0	0	0	0

Ⅲ.유상증자	2,500,000,000	91,841,152,715	0	0	91,841,152,715	0	0	0	94,341,152,715

Ⅳ.무상증자	1,158,515,000	(1,158,515,000)	0	0	(1,158,515,000)	0	0	0	0

Ⅴ.비지배지분감소	0	0	0	0	0	0	0	0	0

Ⅵ.자기주식취득	0	0	0	(516,528,000)	(516,528,000)	0	0	0	(516,528,000)

Ⅶ.당기순이익	0	0	0	0	0	35,509,505,543	0	7,785,565,091	43,295,070,634

Ⅷ.확정급여제도의 재측정손익	0	0	0	0	0	(5,704,647,828)	0	(237,737,113)	(5,942,384,941)

Ⅸ.매도가능금융자산평가손익	0	0	0	0	0	0	(7,527,437,808)	(152,900)	(7,527,590,708)

Ⅹ.현금흐름위험회피파생상품평가손익	0	0	0	0	0	0	0	0	0

XI.해외사업장환산외환차이	0	0	0	0	0	0	1,975,653,280	705,743,680	2,681,396,960

2014.12.31 (XⅡ.기말자본)	24,361,305,000	401,603,646,584	17,405,283,671	(1,744,569,450)	417,264,360,805	79,682,946,430	6,154,246,286	61,783,307,296	589,246,165,817

2015.01.01 (Ⅰ.기초자본)	24,361,305,000	401,603,646,584	17,405,283,671	(1,744,569,450)	417,264,360,805	79,682,946,430	6,154,246,286	61,783,307,296	589,246,165,817

Ⅱ.연차배당	0	0	0	0	0	0	0	0	0

Ⅲ.유상증자	0	0	0	0	0	0	0	0	0

Ⅳ.무상증자	1,215,967,500	(1,215,967,500)	0	0	(1,215,967,500)	0	0	0	0

Ⅴ.비지배지분감소	0	0	0	0	0	0	0	0	0

Ⅵ.자기주식취득	0	0	0	(408,565,000)	(408,565,000)	0	0	0	(408,565,000)

Ⅶ.당기순이익	0	0	0	0	0	154,443,350,262	0	7,617,097,071	162,060,447,333

Ⅷ.확정급여제도의 재측정손익	0	0	0	0	0	(5,983,403,128)	0	(185,267,585)	(6,168,670,713)

Ⅸ.매도가능금융자산평가손익	0	0	0	0	0	0	(2,217,697,481)	(1,529,003)	(2,219,226,484)

Ⅹ.현금흐름위험회피파생상품평가손익	0	0	0	0	0	0	(168,568,581)	0	(168,568,581)

XI.해외사업장환산외환차이	0	0	0	0	0	0	1,817,207,711	649,143,688	2,466,351,399

2015.12.31 (XⅡ.기말자본)	25,577,272,500	400,387,679,084	17,405,283,671	(2,153,134,450)	415,639,828,305	228,142,893,564	5,585,187,935	69,862,751,467	744,807,933,771

2015.01.01 (Ⅰ.기초자본)	24,361,305,000	401,603,646,584	17,405,283,671	(1,744,569,450)	417,264,360,805	79,682,946,430	6,154,246,286	61,783,307,296	589,246,165,817

Ⅱ.연차배당	0	0	0	0	0	0	0	0	0

Ⅲ.유상증자	0	0	0	0	0	0	0	0	0

Ⅳ.무상증자	1,215,967,500	(1,215,967,500)	0	0	(1,215,967,500)	0	0	0	0

Ⅴ.비지배지분감소	0	0	0	0	0	0	0	0	0

Ⅵ.자기주식취득	0	0	0	(408,565,000)	(408,565,000)	0	0	0	(408,565,000)

Ⅶ.당기순이익	0	0	0	0	0	(2,803,979,188)	0	6,573,295,479	3,769,316,291

Ⅷ.확정급여제도의 재측정손익	0	0	0	0	0	0	0	0	0

Ⅸ.매도가능금융자산평가손익	0	0	0	0	0	0	(3,193,115,701)	(280,317)	(3,193,396,018)

Ⅹ.현금흐름위험회피파생상품평가손익	0	0	0	0	0	0	(238,442,276)	0	(238,442,276)

XI.해외사업장환산외환차이	0	0	0	0	0	0	6,284,963,180	2,245,117,140	8,530,080,320

2015.09.30 (XⅡ.기말자본)	25,577,272,500	400,387,679,084	17,405,283,671	(2,153,134,450)	415,639,828,305	76,878,967,242	9,007,651,489	70,601,439,598	597,705,159,134

2016.01.01 (Ⅰ.기초자본)	25,577,272,500	400,387,679,084	17,405,283,671	(2,153,134,450)	415,639,828,305	228,142,893,564	5,585,187,935	69,862,751,467	744,807,933,771

Ⅱ.연차배당	0	0	0	0	0	(20,420,260,000)	0	0	(20,420,260,000)

Ⅲ.유상증자	0	0	0	0	0	0	0	0	0

Ⅳ.무상증자	510,505,000	(510,505,000)	0	0	(510,505,000)	0	0	0	0

Ⅴ.비지배지분감소	0	0	0	0	0	0	0	0	0

Ⅵ.자기주식취득	0	0	0	(7,127,145,000)	(7,127,145,000)	0	0	0	(7,127,145,000)

Ⅶ.당기순이익	0	0	0	0	0	62,945,092,513	0	5,688,014,484	68,633,106,997

Ⅷ.확정급여제도의 재측정손익	0	0	0	0	0	0	0	0	0

Ⅸ.매도가능금융자산평가손익	0	0	0	0	0	0	(4,525,681,329)	1,860,287	(4,523,821,042)

Ⅹ.현금흐름위험회피파생상품평가손익	0	0	0	0	0	0	168,568,581	0	168,568,581

XI.해외사업장환산외환차이	0	0	0	0	0	0	(11,814,638,990)	(4,220,430,214)	(16,035,069,204)

2016.09.30 (XⅡ.기말자본)	26,087,777,500	399,877,174,084	17,405,283,671	(9,280,279,450)	408,002,178,305	270,667,726,077	(10,586,563,803)	71,332,196,024	765,503,314,103

연결 현금흐름표
제 7 기 3분기 2016.01.01 부터 2016.09.30 까지
제 6 기 3분기 2015.01.01 부터 2015.09.30 까지
제 6 기 2015.01.01 부터 2015.12.31 까지
제 5 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 7 기 3분기	제 6 기 3분기	제 6 기	제 5 기

Ⅰ.영업활동현금흐름	343,115,331,118	(23,879,894,209)	101,712,291,082	(32,819,709,303)

(1)당기순이익(손실)	68,633,106,997	3,769,316,291	162,060,447,333	43,295,070,634

(2)당기순이익조정을 위한 가감	293,495,821,933	18,140,416,560	2,378,543,809	(60,649,623,803)

1.퇴직급여	10,081,807,062	8,514,586,689	11,471,432,498	8,838,012,377

2.재고자산평가손실	0	0	0	0

3.감가상각비	26,137,792,857	20,583,217,506	26,789,818,247	23,201,808,028

4.투자자산상각비	0	0	0	0

5.무형자산상각비	2,175,202,482	1,653,232,625	23,341,282,564	2,190,507,495

6.대손상각비(환입)	(2,555,716,680)	3,926,265,743	2,107,923,551	1,843,637,586

7.무형자산손상차손	0	0	13,405,994,076	2,873,285,951

8.외화환산손실	18,154,175,334	438,116,719	230,343,528	727,718,315

9.유형자산처분손실	36,137,740	119,631,269	181,825,086	146,163,859

10.무형자산처분손실	15,666,667	4,400,000	123,377,781	186,556,149

11.지급수수료	0	16,725,327	0	0

12.이자비용	7,614,111,474	9,055,464,021	13,802,367,611	13,147,661,294

13.파생상품거래손실	0	0	0	0

14.매도가능금융자산처분손실	0	0	0	0

15.법인세비용	0	46,425,954,387	47,524,066,039	0

16.외화환산이익	(3,562,987,188)	(5,053,453,792)	(5,233,093,788)	(1,850,478,964)

17.유형자산처분이익	(27,245,205)	(229,446,460)	(241,920,996)	(94,803,839)

18.무형자산처분이익	(1,000,000)	0	(56,211,522)	(37,350,000)

19.투자자산처분이익	(1,175,809,434)	0	0	0

20.재고자산평가손실환입	2,334,358,882	(588,749,000)	0	0

21.배당금수익	(122,000,000)	(347,609,250)	(347,609,250)	(254,007,300)

22.이자수익	(675,156,947)	(1,825,667,216)	(1,008,235,576)	(3,598,550,363)

23.파생상품평가이익	(5,062,113,026)	0	0	0

24.매도가능금융자산처분이익	(14,042,586,854)	(13,006,240,077)	(13,006,240,077)	(7,039,412,379)

25.기타금융수익	0	0	0	(27,233,387)

26.법인세수익	(11,667,258,751)	0	0	(6,834,285,261)

27.임대료수익	0	0	0	0

28.매출채권의감소(증가)	528,414,180,602	(48,713,049,401)	(492,037,555,218)	(67,576,073,234)

29.기타채권의감소(증가)	858,051,627	1,927,343,617	(2,820,771,439)	(1,253,462,116)

30.재고자산의감소(증가)	(15,958,279,623)	(13,982,686,034)	(24,783,108,399)	(26,984,446,101)

31.기타금융자산의감소(증가)	(5,108,161,211)	(2,426,233,067)	(2,413,726,423)	2,334,147

32.기타자산의감소(증가)	(12,616,538,100)	(11,229,233,228)	(15,586,939,974)	2,029,719,162

33.매입채무의증가(감소)	(9,074,301,726)	3,589,461,100	3,237,482,087	14,376,321,216

34.당기법인세부채의증가	0	0	0	0

35.기타채무의증가(감소)	(98,692,293,485)	30,340,205,572	129,466,563,537	2,909,002,405

36.순확정급여부채의증가(감소)	(8,276,445,616)	(5,617,989,015)	(18,548,362,537)	(10,360,584,423)

37.판매적립충당부채의증가(감소)	0	0	0	0

38.반품충당부채의증가(감소)	254,601,196	1,465,498,936	2,103,799,690	(257,600,172)

39.기타금융부채의 증가(감소)	(65,314,977)	(367,817,053)	(34,213,923)	(415,811,508)

40.기타부채의 증가(감소)	(113,897,055,167)	(6,531,513,358)	304,710,256,636	(6,538,252,740)

(3)이자수익의 수취	407,117,182	1,960,117,799	1,062,553,725	3,240,988,700

(4)배당금수취	122,000,000	347,609,250	347,609,250	254,007,300

(5)이자비용의지급	(9,900,266,414)	(8,805,355,410)	(13,943,447,572)	(12,888,759,455)

(6)법인세지급	(9,642,448,580)	(39,291,998,699)	(50,193,415,463)	(6,071,392,679)

Ⅱ.투자활동현금흐름	(220,082,627,117)	(77,202,355,684)	(114,374,770,540)	(69,203,329,872)

(1)매도가능금융자산의 처분	27,514,284,719	38,734,588,918	17,057,943,353	14,470,581,621

(2)단기금융상품의 처분	372,228,495,551	12,722,043,760	18,165,971,410	72,129,722,284

(3)장기금융상품의 처분	0	0	500,000	15,000,000

(4)정부보조금의 수령	0	0	300,000,000	0

(5)단기투자증권의처분	0	0	0	0

(6)유형자산의 처분	2,692,405,839	5,398,083,963	1,674,599,079	717,924,105

(7)투자부동산의 처분	0	214,878,181	0	0

(8)무형자산의 처분	477,000,000	200,000,000	1,892,433,070	354,897,381

(9)매도가능금융자산의 취득	0	(21,682,115,565)	0	0

(10)종속기업투자주식의 취득	0	0	0	0

(11)단기금융상품의 증가	(387,194,933,000)	(10,780,800,000)	(16,205,400,000)	(76,550,000,000)

(12)장기금융상품의 취득	(55,000,000)	(95,000,000)	(230,000,000)	0

(13)유형자산의 취득	(139,070,230,295)	(93,057,335,793)	(121,065,025,471)	(69,178,987,276)

(14)무형자산의 취득	(16,829,961,326)	(8,856,699,148)	(15,965,791,981)	(11,162,467,987)

(15)당기손익인식금융자산의증가	(79,844,688,605)	0	0	0

Ⅲ.재무활동현금흐름	(54,658,076,718)	112,962,005,683	94,544,873,998	85,122,631,089

(1)단기차입금의 차입	80,000,000,000	20,000,000,000	26,500,000,000	65,132,597,284

(2)장기차입금의 차입	5,900,000,000	59,100,000,000	54,600,000,000	89,000,000,000

(3)유상증자	0	0	0	94,341,152,715

(4)금융부채리스의 증가	0	0	0	0

(5)사채의 발행	0	49,769,600,000	49,769,600,000	0

(6)단기사채의 발행	0	0	0	0

(7)단기차입금의 상환	(77,301,485,100)	(5,444,934,032)	(24,615,870,970)	(128,977,527,285)

(8)유동성장기차입금의 상환	(15,648,455,086)	(10,000,000,000)	(11,227,702,316)	(23,762,694,011)

(9)장기차입금의 상환	0	0	0	0

(10)파생상품의 정산	0	0	0	0

(11)사채의 상환	(20,000,000,000)	0	0	0

(12)유동성사채의 상환	0	0	0	(10,000,000,000)

(13)배당금지급	(20,420,260,000)	0	0	0

(14)금융리스부채의 감소	(60,731,532)	(54,095,285)	(72,587,716)	(94,369,614)

(15)자기주식의 취득	(7,127,145,000)	(408,565,000)	(408,565,000)	(516,528,000)

Ⅳ.현금및현금성자산의증가	68,374,627,283	11,879,755,790	81,882,394,540	(16,900,408,086)

Ⅴ.기초의현금및현금성자산	138,329,143,213	52,470,956,537	52,470,956,537	69,297,986,063

Ⅵ.외화표시 현금및현금성자산의 환율변동 효과	(10,347,263,042)	3,732,495,233	3,975,792,136	73,378,560

Ⅶ.기말의현금및현금성자산	196,356,507,454	68,083,207,560	138,329,143,213	52,470,956,537