한미약품 분기보고서 (2016.03)
4. 재무제표

재무상태표
제 7 기 1분기말 2016.03.31 현재
제 6 기말 2015.12.31 현재
제 5 기말 2014.12.31 현재
(단위 : 원)

제 7 기 1분기말	제 6 기말	제 5 기말

자산

Ⅰ.유동자산	795,722,129,130	994,263,701,562	399,623,592,583

(1)현금및현금성자산	438,777,423,323	121,552,920,890	32,964,121,343

(2)당기손익인식금융자산	0	9,467,918,390	13,749,095,113

(3)매출채권 및 기타채권	227,275,411,727	739,782,012,816	239,484,495,276

(4)재고자산	103,475,979,186	106,512,461,160	84,561,388,714

(5)당기법인세자산	23,717,256	0	249,099,152

(6)기타금융자산	0	0	24,088,454,449

(7)기타자산	26,169,597,638	16,948,388,306	4,526,938,536

Ⅱ.비유동자산	537,275,540,465	490,416,109,286	437,009,079,244

(1)매도가능금융자산	41,740,888,731	40,472,688,631	47,364,256,066

(2)종속기업투자	54,801,846,869	54,801,846,869	54,801,846,869

(3)유형자산	303,262,785,000	277,446,411,842	223,230,792,903

(4)투자부동산	0	0	80,196,046

(5)무형자산	62,177,830,935	60,734,984,270	84,662,488,924

(6)이연법인세자산	43,255,825,981	34,246,680,694	26,155,297,707

(7)기타금융자산	25,377,702,757	20,003,246,980	714,200,729

(8)기타자산	6,658,660,192	2,710,250,000	0

자산총계	1,332,997,669,595	1,484,679,810,848	836,632,671,827

부채

Ⅰ.유동부채	546,780,678,378	634,618,040,833	149,582,514,791

(1)매입채무 및 기타채무	104,900,897,478	208,693,597,054	86,152,859,225

(2)단기차입금	60,598,666,500	30,984,480,000	32,897,491,200

(3)단기사채	0	0	0

(4)유동성장기차입금	30,000,000,000	45,000,000,000	10,000,000,000

(5)유동성장기사채	69,928,688,974	19,979,573,073	0

(6)당기법인세부채	7,322,205,787	6,344,959,314	0

(7)기타금융부채	20,430,260,000	10,000,000	59,802,754

(8)기타부채	253,599,959,639	323,605,431,392	20,472,361,612

Ⅱ.비유동부채	217,933,622,127	284,769,116,741	247,148,254,719

(1)장기차입금	70,000,000,000	90,000,000,000	85,000,000,000

(2)장기사채	109,649,936,950	159,549,674,006	129,578,807,644

(3)순확정급여부채	26,696,967,076	24,014,843,169	23,684,760,765

(4)반품충당부채	11,265,515,695	10,988,486,000	8,884,686,310

(5)기타금융부채	321,202,406	216,113,566	0

부채총계	764,714,300,505	919,387,157,574	396,730,769,510

자본

Ⅰ.납입자본	26,087,777,500	25,577,272,500	24,361,305,000

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

Ⅱ.기타불입자본	390,596,894,634	398,234,544,634	399,859,077,134

Ⅲ.이익잉여금	147,556,211,548	138,382,803,015	10,199,824,433

Ⅳ.기타자본구성요소	4,042,485,408	3,098,033,125	5,481,695,750

자본총계	568,283,369,090	565,292,653,274	439,901,902,317

부채및자본총계	1,332,997,669,595	1,484,679,810,848	836,632,671,827

포괄손익계산서
제 7 기 1분기 2016.01.01 부터 2016.03.31 까지
제 6 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 6 기 1분기	제 6 기	제 5 기

3개월	누적	3개월	누적

Ⅰ.매출액	195,447,087,764	195,447,087,764	157,685,662,039	157,685,662,039	1,113,238,540,769	582,023,312,924

(1)제품매출	108,249,819,924	108,249,819,924	104,708,004,019	104,708,004,019	388,449,128,052	423,834,294,959

(2)상품매출	48,838,147,758	48,838,147,758	45,603,653,163	45,603,653,163	192,287,372,729	136,884,469,074

(3)임가공매출	3,435,265,240	3,435,265,240	3,547,423,093	3,547,423,093	15,948,648,844	16,555,308,402

(4)기술수출수익	33,045,900,000	33,045,900,000	3,353,575,000	3,353,575,000	512,500,523,250	1,297,975,000

(5)기타매출	1,877,954,842	1,877,954,842	473,006,764	473,006,764	4,052,867,894	3,451,265,489

Ⅱ.매출원가	98,466,508,133	98,466,508,133	86,294,769,615	86,294,769,615	358,109,503,327	298,977,179,695

(1)제품매출원가	49,238,716,217	49,238,716,217	39,367,836,564	39,367,836,564	163,037,536,688	162,747,190,773

(2)상품매출원가	46,037,418,334	46,037,418,334	42,270,204,616	42,270,204,616	179,870,256,269	121,664,742,124

(3)임가공매출원가	3,190,373,582	3,190,373,582	4,656,728,435	4,656,728,435	15,201,710,370	14,565,246,798

Ⅲ.매출총이익	96,980,579,631	96,980,579,631	71,390,892,424	71,390,892,424	755,129,037,442	283,046,133,229

Ⅳ.판매비와관리비	55,951,832,597	55,951,832,597	45,785,945,574	45,785,945,574	426,684,952,532	160,274,596,342

Ⅴ.경상개발비	31,989,165,169	31,989,165,169	37,843,451,036	37,843,451,036	148,180,342,543	119,128,655,617

Ⅵ.영업이익	9,039,581,865	9,039,581,865	(12,238,504,186)	(12,238,504,186)	180,263,742,367	3,642,881,270

Ⅶ.금융수익	291,550,521	291,550,521	315,894,761	315,894,761	965,431,516	2,620,038,082

Ⅷ.금융비용	2,627,751,051	2,627,751,051	2,827,652,349	2,827,652,349	11,870,341,238	11,337,231,351

Ⅸ.기타영업외수익	17,105,645,118	17,105,645,118	15,094,059,792	15,094,059,792	30,831,487,328	14,140,836,454

Ⅹ.기타영업외비용	2,511,211,277	2,511,211,277	630,348,049	630,348,049	23,092,175,332	5,006,898,665

XI.법인세비용차감전순이익	21,297,815,176	21,297,815,176	(286,550,031)	(286,550,031)	177,098,144,641	4,059,625,790

XⅡ.법인세비용(수익)	(8,295,853,357)	(8,295,853,357)	(3,808,412,784)	(3,808,412,784)	43,247,218,549	(11,505,344,263)

XⅢ.당기순이익	29,593,668,533	29,593,668,533	3,521,862,753	3,521,862,753	133,850,926,092	15,564,970,053

XIV.기타포괄손익	944,452,283	944,452,283	(4,316,814,418)	(4,316,814,418)	(8,051,610,135)	(12,827,029,667)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	0	0	0	0	(5,667,947,510)	(5,299,852,203)

1.확정급여제도의 재측정요소	0	0	0	0	(7,266,599,372)	(6,794,682,311)

2.법인세 효과	0	0	0	0	1,598,651,862	1,494,830,108

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	944,452,283	944,452,283	(4,316,814,418)	(4,316,814,418)	(2,383,662,625)	(7,527,177,464)

1.매도가능금융자산평가손익	1,315,925,100	1,315,925,100	(5,534,377,459)	(5,534,377,459)	(2,839,864,159)	(9,650,227,518)

2.현금흐름위험회피파생상품평가손익	(105,088,840)	(105,088,840)	0	0	(216,113,565)	0

3.법인세 효과	(266,383,977)	(266,383,977)	1,217,563,041	1,217,563,041	672,315,099	2,123,050,054

XV.당기총포괄손익	30,538,120,816	30,538,120,816	(794,951,665)	(794,951,665)	125,799,315,957	2,737,940,386

XVI.주당이익

(1)기본및희석주당이익	2,844	2,844	345	345	12,852	1,505

자본변동표
제 7 기 1분기 2016.01.01 부터 2016.03.31 까지
제 6 기 1분기 2015.01.01 부터 2015.03.31 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	자본 합계

주식발행초과금	자기주식	기타불입자본 합계

2014.01.01 (Ⅰ.기초자본)	20,702,790,000	310,921,008,869	(1,228,041,450)	309,692,967,419	(65,293,417)	13,008,873,214	343,339,337,216

Ⅱ.자본의 변동	(1)포괄손익	1.총포괄이익	0	0	0	0	10,265,117,850	(7,527,177,464)	2,737,940,386

2.당기순이익	0	0	0	0	15,564,970,053	0	15,564,970,053

3.기타포괄손익	0	0	0	0	(5,299,852,203)	(7,527,177,464)	(12,827,029,667)

(2)유상증자	2,500,000,000	91,841,152,715	0	91,841,152,715	0	0	94,341,152,715

(3)무상증자	1,158,515,000	(1,158,515,000)	0	(1,158,515,000)	0	0	0

(4)자기주식 취득	0	0	(516,528,000)	(516,528,000)	0	0	(516,528,000)

(5)연차배당

2014.12.31 (Ⅲ.기말자본)	24,361,305,000	401,603,646,584	(1,744,569,450)	399,859,077,134	10,199,824,433	5,481,695,750	439,901,902,317

2015.01.01 (Ⅰ.기초자본)	24,361,305,000	401,603,646,584	(1,744,569,450)	399,859,077,134	10,199,824,433	5,481,695,750	439,901,902,317

Ⅱ.자본의 변동	(1)포괄손익	1.총포괄이익	0	0	0	0	128,182,978,582	(2,383,662,625)	125,799,315,957

2.당기순이익	0	0	0	0	133,850,926,092	0	133,850,926,092

3.기타포괄손익	0	0	0	0	(5,667,947,510)	(2,383,662,625)	(8,051,610,135)

(2)유상증자	0	0	0	0	0	0	0

(3)무상증자	1,215,967,500	(1,215,967,500)	0	(1,215,967,500)	0	0	0

(4)자기주식 취득	0	0	(408,565,000)	(408,565,000)	0	0	(408,565,000)

(5)연차배당

2015.12.31 (Ⅲ.기말자본)	25,577,272,500	400,387,679,084	(2,153,134,450)	398,234,544,634	138,382,803,015	3,098,033,125	565,292,653,274

2015.01.01 (Ⅰ.기초자본)	24,361,305,000	401,603,646,584	(1,744,569,450)	399,859,077,134	10,199,824,433	5,481,695,750	439,901,902,317

Ⅱ.자본의 변동	(1)포괄손익	1.총포괄이익	0	0	0	0	3,521,862,753	(4,316,814,418)	(794,951,665)

2.당기순이익	0	0	0	0	3,521,862,753	0	3,521,862,753

3.기타포괄손익	0	0	0	0	0	(4,316,814,418)	(4,316,814,418)

(2)유상증자	0	0	0	0	0	0	0

(3)무상증자	1,215,967,500	(1,215,967,500)	0	(1,215,967,500)	0	0	0

(4)자기주식 취득	0	0	(408,565,000)	(408,565,000)	0	0	(408,565,000)

(5)연차배당

2015.03.31 (Ⅲ.기말자본)	25,577,272,500	400,387,679,084	(2,153,134,450)	398,234,544,634	13,721,687,186	1,164,881,332	438,698,385,652

2016.01.01 (Ⅰ.기초자본)	25,577,272,500	400,387,679,084	(2,153,134,450)	398,234,544,634	138,382,803,015	3,098,033,125	565,292,653,274

Ⅱ.자본의 변동	(1)포괄손익	1.총포괄이익	0	0	0	0	29,593,668,533	944,452,283	30,538,120,816

2.당기순이익	0	0	0	0	29,593,668,533	0	29,593,668,533

3.기타포괄손익	0	0	0	0	0	944,452,283	944,452,283

(2)유상증자	0	0	0	0	0	0	0

(3)무상증자	510,505,000	(510,505,000)	0	(510,505,000)	0	0	0

(4)자기주식 취득	0	0	(7,127,145,000)	(7,127,145,000)	0	0	(7,127,145,000)

(5)연차배당	0	0	0	0	(20,420,260,000)	0	(20,420,260,000)

2016.03.31 (Ⅲ.기말자본)	26,087,777,500	399,877,174,084	(9,280,279,450)	390,596,894,634	147,556,211,548	4,042,485,408	568,283,369,090

현금흐름표
제 7 기 1분기 2016.01.01 부터 2016.03.31 까지
제 6 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 6 기 1분기	제 6 기	제 5 기

Ⅰ.영업활동현금흐름	346,525,248,126	(18,924,247,895)	54,624,810,804	(59,968,839,978)

(1)당기순이익(손실)	29,593,668,533	3,521,862,753	133,850,926,092	15,564,970,053

(2)당기순이익조정을 위한 가감	319,300,650,403	(20,356,052,455)	(24,625,854,603)	(65,396,689,220)

1.퇴직급여	3,063,844,509	2,568,141,121	10,391,214,730	8,087,804,124

2.감가상각비	5,184,097,986	4,004,181,381	18,561,156,859	15,355,023,431

3.무형자산상각비	417,241,968	509,997,936	23,093,058,519	2,035,646,298

4.대손상각비(환입)	(2,708,008,386)	1,810,598,711	2,220,214,192	1,968,778,806

5.무형자산손상차손	0	0	13,405,994,076	2,789,609,698

6.외화환산손실	2,136,299,429	368,208,879	167,170,589	703,919,226

7.유형자산처분손실	78,000	59,000	4,238,246	53,879,801

8.무형자산처분손실	0	4,400,000	123,377,781	183,602,441

9.이자비용	2,627,751,051	2,827,652,349	13,365,129,649	12,387,043,907

10.지급수수료	26,719,921	16,725,327	0	0

11.파생상품거래손실	0	0	0	0

12.매도가능금융자산처분손실	0	0	0	0

13.법인세비용	0	0	43,247,218,549	0

14.재고자산평가손실환입	(1,886,377,830)	0	0	0

15.외화환산이익	(3,259,831,496)	(252,162,902)	(5,229,717,016)	(1,654,545,902)

16.기타금융수익	0	0	0	(27,233,387)

17.유형자산처분이익	(5,908,091)	(5,725,273)	(155,214,078)	(63,628,936)

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

19.배당금수익	(122,000,000)	(347,609,250)	(347,609,250)	(252,594,500)

20.이자수익	(291,550,521)	(240,946,534)	(961,306,516)	(2,522,304,695)

21.매도가능금융자산처분이익	0	(13,006,240,077)	(13,006,240,077)	(7,039,412,379)

22.파생상품평가이익	0	(74,948,227)	0	0

23.대손충당금(환입)	0	0	0	0

24.법인세수익	(8,295,853,357)	(3,808,412,784)	0	(11,505,344,263)

25.매출채권의 감소(증가)	513,728,833,884	(10,033,234,007)	(497,685,161,043)	(62,114,619,277)

26.기타채권의 감소(증가)	879,880,332	1,277,484,319	(3,931,525,169)	(1,930,120,303)

27.재고자산의 감소(증가)	4,922,859,804	2,965,853,262	(21,951,072,446)	(17,539,111,531)

28.기타금융자산의감소(증가)	(5,251,443,695)	(2,126,870,000)	(5,641,870,000)	(347,697,977)

29.기타자산의감소(증가)	(10,673,571,145)	(3,713,837,306)	(15,813,068,404)	1,866,045,056

30.매입채무의증가(감소)	(922,993,141)	(1,575,124,680)	4,318,213,599	9,432,654,626

31.기타채무의증가(감소)	(110,158,256,159)	2,126,429,359	123,697,177,926	1,250,043,027

32.판매적립충당부채의증가(감소)	0	0	0	0

33.순확정급여부채의증가(감소)	(381,720,602)	(629,163,387)	(17,327,731,697)	(9,280,479,863)

34.반품충당부채의 증가(감소)	277,029,695	1,109,793,263	2,103,799,690	(257,600,172)

35.기타금융부채의증가(감소)	0	0	(50,161,570)	0

36.기타부채의증가(감소)	(70,005,471,753)	(4,131,302,935)	302,833,069,780	(6,938,696,476)

(3)이자수익의 수취	168,538,439	346,447,574	709,637,572	1,785,374,655

(4)배당금수취	122,000,000	347,609,250	347,609,250	252,594,500

(5)이자비용의지급	(2,633,462,559)	(2,730,769,317)	(13,183,931,398)	(12,126,200,083)

(6)법인세지급	(26,146,690)	(53,345,700)	(42,473,576,109)	(48,889,883)

Ⅱ.투자활동현금흐름	(18,532,460,401)	(17,883,252,076)	(57,459,529,354)	(58,125,357,928)

(1)단기금융상품의 처분	0	10,000,000,000	10,000,000,000	68,143,211,600

(2)당기손익인식금융자산의 감소	9,467,918,390	0	4,281,176,723	0

(3)매도가능금융자산의 처분	47,725,000	38,716,028,918	17,057,943,353	14,470,581,621

(4)유형자산의 처분	9,913,286	7,040,406	345,410,341	176,111,659

(5)투자부동산의 처분	0	0	0	0

(6)무형자산의 처분	94,000,000	200,000,000	1,892,433,070	300,976,022

(7)당기손익인식금융자산의증가	0	(21,456,560,113)	0	(13,749,095,113)

(8)정부보조금의 수령	0	0	300,000,000	0

(9)단기금융상품의 증가	0	0	0	(68,000,000,000)

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

(11)종속기업투자주식의 취득	0	0	0	0

(12)유형자산의 취득	(24,365,167,519)	(21,151,160,353)	(78,775,747,313)	(48,629,679,512)

(13)무형자산의 취득	(3,786,849,558)	(2,516,485,369)	(12,560,745,528)	(10,837,464,205)

Ⅲ.재무활동현금흐름	(12,448,266,647)	17,721,649,375	87,446,064,030	86,005,694,714

(1)단기차입금의 차입	29,678,878,353	0	20,000,000,000	65,132,597,284

(2)장기차입금의 차입	10,000,000,000	20,000,000,000	50,000,000,000	85,000,000,000

(3)유상증자	0	0	0	94,341,152,715

(4)단기사채의 발행	0	0	0	0

(5)사채의 발행	0	0	49,769,600,000	0

(6)단기차입금의 상환	0	(1,869,785,625)	(21,914,970,970)	(127,951,527,285)

(7)장기차입금의 상환	(45,000,000,000)	0	(10,000,000,000)	(20,000,000,000)

(8)파생상품의 정산	0	0	0	0

(9)단기사채의 상환	0	0	0	0

(10)유동성사채의 상환	0	0	0	(10,000,000,000)

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

Ⅳ.현금및현금성자산의증가	315,544,521,078	(19,085,850,596)	84,611,345,480	(32,088,503,192)

Ⅴ.기초의현금및현금성자산	121,552,920,890	32,964,121,343	32,964,121,343	64,976,527,625

Ⅵ.현금및현금성자산의 환율변동 효과	1,679,981,355	(280,889,380)	3,977,454,067	76,096,910

Ⅶ.기말의현금및현금성자산	438,777,423,323	13,597,381,367	121,552,920,890	32,964,121,343