한미약품 반기보고서 (2017.06)
2. 연결재무제표

연결 재무상태표
제 8 기 반기말 2017.06.30 현재
제 7 기말 2016.12.31 현재
(단위 : 원)

제 8 기 반기말	제 7 기말

자산

Ⅰ.유동자산	660,708,661,415	840,741,792,536

(1)현금및현금성자산	83,406,406,160	130,372,330,759

(2)당기손익인식금융자산	19,432,731,836	2,477,059,530

(3)매출채권 및 기타채권	238,543,760,890	271,564,512,018

(4)재고자산	196,667,649,959	190,381,476,631

(5)당기법인세자산	0	6,029,780

(6)기타금융자산	80,324,044,442	197,353,740,773

(7)기타자산	42,334,068,128	48,586,643,045

Ⅱ.비유동자산	878,475,060,513	756,228,796,853

(1)매도가능금융자산	27,076,099,432	26,151,846,888

(2)유형자산	703,903,171,119	598,936,037,171

(3)투자부동산	1,188,482,913	1,270,358,811

(4)무형자산	45,945,871,834	40,067,719,702

(5)이연법인세자산	76,397,151,639	67,031,561,889

(6)기타금융자산	17,607,798,564	17,123,195,664

(7)기타자산	6,356,485,012	5,648,076,728

자산총계	1,539,183,721,928	1,596,970,589,389

부채

Ⅰ.유동부채	458,947,298,291	544,144,964,315

(1)매입채무 및 기타채무	212,229,417,492	265,501,804,269

(2)단기차입금	90,478,236,559	77,418,329,350

(3)유동성장기차입금	53,800,000,000	43,800,000,000

(4)유동성장기사채	9,986,385,925	49,988,533,978

(5)당기법인세부채	4,596,411,351	1,296,169,840

(6)금융리스부채	99,168,609	99,168,609

(7)기타부채	87,757,678,355	106,040,958,269

Ⅱ.비유동부채	320,114,184,577	318,308,670,623

(1)장기차입금	117,800,000,000	49,700,000,000

(2)장기사채	99,803,376,244	109,733,241,244

(3)순확정급여부채	24,840,509,699	19,835,528,709

(4)반품충당부채	11,275,098,754	10,952,126,178

(5)이연법인세부채	774,679,402	2,945,645,688

(6)금융리스부채	1,434,765,233	1,482,124,274

(7)기타금융부채	63,895,510,000	123,327,120,000

(8)기타부채	290,245,245	332,884,530

부채총계	779,061,482,868	862,453,634,938

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	681,182,156,142	659,461,200,730

(1)자본금	27,908,630,000	26,087,777,500

(2)기타불입자본	399,731,216,335	408,002,178,305

(3)이익잉여금	260,290,360,823	228,893,998,858

(4)기타자본구성요소	(6,748,051,016)	(3,522,753,933)

Ⅱ.비지배지분	78,940,082,918	75,055,753,721

자본총계	760,122,239,060	734,516,954,451

부채및자본총계	1,539,183,721,928	1,596,970,589,389

연결 포괄손익계산서
제 8 기 반기 2017.01.01 부터 2017.06.30 까지
제 7 기 반기 2016.01.01 부터 2016.06.30 까지
(단위 : 원)

제 8 기 반기	제 7 기 반기

3개월	누적	3개월	누적

Ⅰ.매출액	222,819,240,906	456,369,150,026	234,542,911,409	490,917,013,652

(1)제품매출	183,196,667,077	376,577,371,769	174,359,760,804	359,113,149,827

(2)상품매출	19,869,021,907	37,936,523,832	34,250,616,263	67,466,797,712

(3)임가공매출	3,216,748,954	6,939,463,663	4,432,744,325	7,868,009,565

(4)기술수출수익	16,271,362,976	33,563,821,936	21,321,882,000	54,367,782,000

(5)기타매출	265,439,992	1,351,968,826	177,908,017	2,101,274,548

Ⅱ.매출원가	97,287,948,710	196,439,513,214	108,276,260,024	220,843,770,293

(1)제품매출원가	74,534,825,070	152,616,084,720	74,167,469,095	152,503,544,976

(2)상품매출원가	20,669,244,404	39,106,416,557	31,250,354,732	62,177,710,108

(3)임가공매출원가	2,028,733,282	4,582,241,794	2,821,143,740	6,011,517,322

(4)기타매출원가	55,145,954	134,770,143	37,292,457	150,997,887

Ⅲ.매출총이익	125,531,292,196	259,929,636,812	126,266,651,385	270,073,243,359

Ⅳ.판매비와관리비	71,322,509,549	137,833,992,188	83,836,339,524	168,103,128,865

Ⅴ.경상개발비	32,663,361,785	69,181,727,940	36,034,327,246	73,009,256,278

Ⅵ.영업이익	21,545,420,862	52,913,916,684	6,395,984,615	28,960,858,216

Ⅶ.금융수익	747,008,216	2,983,661,513	2,770,016,603	3,077,863,330

Ⅷ.금융비용	2,322,041,428	4,988,896,938	3,042,887,678	5,928,900,183

Ⅸ.기타영업외수익	(6,217,800,061)	4,586,061,178	17,190,143,979	34,929,574,750

Ⅹ.기타영업외비용	4,453,338,163	17,023,606,597	1,910,196,613	4,769,165,871

XI.법인세비용차감전순이익	9,299,249,426	38,471,135,840	21,403,060,906	56,270,230,242

XⅡ.법인세비용(수익)	(2,765,506,472)	1,760,388,772	52,256,835	(6,057,156,511)

XⅢ.당기순이익(손실)	12,064,755,898	36,710,747,068	21,350,804,071	62,327,386,753

XIV.기타포괄손익	6,504,621,894	(4,655,352,989)	(7,464,715,367)	(9,385,550,379)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	0	0	0	0

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	6,504,621,894	(4,655,352,989)	(7,464,715,367)	(9,385,550,379)

1.매도가능금융자산평가손익	395,010,386	1,005,367,544	(6,315,217,355)	(4,996,554,955)

2.파생상품평가손익	0	0	321,202,405	216,113,565

3.해외사업장외화환산외환차이	6,196,513,793	(5,439,539,673)	(2,789,383,706)	(5,656,806,095)

4.기타포괄손익관련 법인세효과	(86,902,285)	(221,180,860)	1,318,683,289	1,051,697,106

XV.당기총포괄손익	18,569,377,792	32,055,394,079	13,886,088,704	52,941,836,374

XVI.당기순이익(손실)의 귀속

(1)지배기업의 소유주	12,469,501,798	31,396,361,965	20,079,601,724	58,155,307,890

(2)비지배지분	(404,745,900)	5,314,385,103	1,271,202,347	4,172,078,863

XVII.당기총포괄손익의 귀속

(1)지배기업의 소유주	17,342,844,495	28,171,064,882	13,349,128,598	50,257,915,340

(2)비지배지분	1,226,533,297	3,884,329,197	536,960,106	2,683,921,034

XVIII.주당이익

(1)기본및희석주당이익	1,122	2,871	1,930	5,589

연결 자본변동표
제 8 기 반기 2017.01.01 부터 2017.06.30 까지
제 7 기 반기 2016.01.01 부터 2016.06.30 까지
(단위 : 원)

자본

자본금	주식발행초과금	기타자본잉여금	자기주식	이익잉여금	기타자본구성요소	비지배지분	자본 합계

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

Ⅱ.당기순이익	0	0	0	0	58,155,307,890	0	4,172,078,863	62,327,386,753

Ⅲ.매도가능금융자산평가손익	0	0	0	0	0	(3,898,026,400)	713,535	(3,897,312,865)

Ⅳ.파생상품평가손익	0	0	0	0	0	168,568,581	0	168,568,581

Ⅴ.해외사업장환산외환차이	0	0	0	0	0	(4,167,934,731)	(1,488,871,364)	(5,656,806,095)

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

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

Ⅷ.배당금	0	0	0	0	(20,420,260,000)	0	0	(20,420,260,000)

2016.06.30 (Ⅸ.기말자본)	26,087,777,500	399,877,174,084	17,405,283,671	(9,280,279,450)	265,877,941,454	(2,312,204,615)	72,546,672,501	770,202,365,145

2017.01.01 (Ⅰ.기초자본)	26,087,777,500	399,877,174,084	17,405,283,671	(9,280,279,450)	228,893,998,858	(3,522,753,933)	75,055,753,721	734,516,954,451

Ⅱ.당기순이익	0	0	0	0	31,396,361,965	0	5,314,385,103	36,710,747,068

Ⅲ.매도가능금융자산평가손익	0	0	0	0	0	782,555,748	1,630,936	784,186,684

Ⅳ.파생상품평가손익	0	0	0	0	0	0	0	0

Ⅴ.해외사업장환산외환차이	0	0	0	0	0	(4,007,852,831)	(1,431,686,842)	(5,439,539,673)

Ⅵ.무상증자	1,820,852,500	(1,820,852,500)	0	0	0	0	0	0

Ⅶ.자기주식취득	0	0	0	(6,450,109,470)	0	0	0	(6,450,109,470)

Ⅷ.배당금	0	0	0	0	0	0	0	0

2017.06.30 (Ⅸ.기말자본)	27,908,630,000	398,056,321,584	17,405,283,671	(15,730,388,920)	260,290,360,823	(6,748,051,016)	78,940,082,918	760,122,239,060

연결 현금흐름표
제 8 기 반기 2017.01.01 부터 2017.06.30 까지
제 7 기 반기 2016.01.01 부터 2016.06.30 까지
(단위 : 원)

제 8 기 반기	제 7 기 반기

Ⅰ.영업활동현금흐름	(51,313,984,189)	352,730,045,465

(1)당기순이익(손실)	36,710,747,068	62,327,386,753

(2)당기순이익조정을 위한 가감	(74,116,286,479)	306,095,562,468

1.퇴직급여	6,930,532,122	6,721,204,707

2.감가상각비	14,775,705,676	17,222,227,565

3.무형자산상각비	2,023,387,123	1,424,358,390

4.대손상각비	209,720,627	(2,518,934,961)

5.외화환산손실	9,389,551,794	3,218,667,741

6.재고자산평가손실	722,465,126	(2,359,900,780)

7.유형자산처분손실	196,625,910	17,001,979

8.무형자산처분손실	1,540,000	0

9.이자비용	4,975,337,223	5,574,109,414

10.법인세비용	1,760,388,772	(6,057,156,511)

11.매도가능증권처분손실	18,600,000	0

12.외화환산이익	(416,771,752)	(4,457,606,536)

13.매도가능금융자산처분이익	(14,925,000)	(14,042,586,854)

14.유형자산처분이익	(201,597,418)	(6,238,119)

15.무형자산처분이익	0	(1,000,000)

16.투자자산처분이익	0	(895,084,116)

17.배당금수익	(122,000,000)	(122,000,000)

18.이자수익	(1,647,521,734)	(516,961,280)

19.파생상품평가이익	0	(2,559,859,763)

20.파생상품거래이익	(1,335,640,470)	0

21.임대료수익	0	(103,241,586)

22.매출채권의 감소(증가)	6,324,798,091	529,879,531,978

23.기타채권의 감소(증가)	17,493,050,204	4,398,444,682

24.재고자산의 감소(증가)	(8,008,995,885)	6,280,638,510

25.기타금융자산의 감소(증가)	(91,617,437)	(4,927,643,918)

26.기타자산의감소(증가)	5,392,542,474	(15,154,781,748)

27.매입채무의 증가(감소)	(6,370,418,115)	(11,545,744,116)

28.기타채무의 감소	(114,102,514,591)	(104,792,221,156)

29.순확정급여부채의 감소	(2,623,346,206)	(7,229,331,442)

30.반품충당부채의 증가	322,972,576	343,145,050

31.기타금융부채의 증가(감소)	8,508,927,784	(9,125,164)

32.기타부채의 감소	(18,227,083,373)	(91,684,349,498)

(3)배당금수취	122,000,000	122,000,000

(4)이자수익의 수취	1,245,607,912	333,154,969

(5)이자비용의지급	(5,049,339,094)	(6,773,300,210)

(6)법인세납부	(10,226,713,596)	(9,374,758,515)

Ⅱ.투자활동현금흐름	(24,805,522,864)	(152,764,830,049)

(1)단기금융상품의 감소	180,595,753,781	261,963,789,228

(2)매도가능금융자산의 처분	77,440,000	24,440,129,719

(3)유형자산의 처분	886,749,804	96,010,631

(4)무형자산의 처분	260,000,000	94,000,000

(5)당기손익인식금융자산의 처분	3,812,700,000	0

(6)단기금융상품의 취득	(65,143,737,450)	(279,970,704,000)

(7)장기금융상품의 증가	(110,000,000)	(30,000,000)

(8)유형자산의 취득	(125,790,626,449)	(67,960,152,436)

(9)무형자산의 취득	(8,082,270,714)	(11,634,277,163)

(10)당기손익인식금융자산의취득	(11,311,531,836)	(79,763,626,028)

Ⅲ.재무활동현금흐름	34,659,316,598	(55,319,912,157)

(1)단기차입금의 차입	20,000,000,000	49,015,520,000

(2)장기차입금의 차입	90,000,000,000	5,900,000,000

(3)단기차입금의 상환	(6,943,214,891)	(77,000,000,000)

(4)유동성장기차입금의 상환	(11,900,000,000)	(5,648,455,086)

(5)유동성사채의 상환	(50,000,000,000)	0

(6)금융리스부채의 감소	(47,359,041)	(39,572,071)

(7)자기주식의 취득	(6,450,109,470)	(7,127,145,000)

(8)배당금지급	0	(20,420,260,000)

Ⅳ.현금및현금성자산의증가	(41,460,190,455)	144,645,303,259

Ⅴ.기초의현금및현금성자산	130,372,330,759	138,329,143,213

Ⅵ.외화표시 현금및현금성자산의 환율변동 효과	(5,505,734,144)	3,409,366,260

Ⅶ.기말의현금및현금성자산	83,406,406,160	286,383,812,732