한미약품 분기보고서 (2017.03)
2. 연결재무제표

연결 재무상태표
제 8 기 1분기말 2017.03.31 현재
제 7 기말 2016.12.31 현재
제 6 기말 2015.12.31 현재
(단위 : 원)

제 8 기 1분기말	제 7 기말	제 6 기말

자산

Ⅰ.유동자산	672,942,532,734	840,741,792,536	1,145,121,146,310

(1)현금및현금성자산	110,985,026,530	130,372,330,759	138,329,143,213

(2)당기손익인식금융자산	8,092,700,000	2,477,059,530	0

(3)매출채권 및 기타채권	252,997,968,435	271,564,512,018	784,572,688,731

(4)재고자산	190,059,625,858	190,381,476,631	158,143,405,464

(5)당기법인세자산	7,776,190	6,029,780	354,252,365

(6)기타금융자산	66,494,461,963	197,353,740,773	44,197,420,929

(7)기타자산	44,304,973,758	48,586,643,045	19,524,235,608

Ⅱ.비유동자산	805,142,185,864	756,228,796,853	577,471,606,508

(1)매도가능금융자산	26,681,089,044	26,151,846,888	42,281,218,857

(2)유형자산	642,016,444,746	598,936,037,171	415,734,360,750

(3)투자부동산	1,169,531,785	1,270,358,811	1,414,995,854

(4)무형자산	42,226,548,134	40,067,719,702	67,151,021,367

(5)이연법인세자산	69,736,978,532	67,031,561,889	35,796,256,953

(6)기타금융자산	17,311,887,973	17,123,195,664	11,783,621,244

(7)기타자산	5,999,705,650	5,648,076,728	3,310,131,483

자산총계	1,478,084,718,598	1,596,970,589,389	1,722,592,752,818

부채

Ⅰ.유동부채	419,201,837,777	544,144,964,315	673,621,349,463

(1)매입채무 및 기타채무	177,993,087,567	265,501,804,269	238,148,589,084

(2)단기차입금	92,285,049,567	77,418,329,350	37,484,480,000

(3)유동성장기차입금	43,800,000,000	43,800,000,000	45,648,455,086

(4)유동성장기사채	0	49,988,533,978	19,979,573,073

(5)당기법인세부채	4,828,415,331	1,296,169,840	6,428,011,657

(6)금융리스부채	99,168,609	99,168,609	82,862,894

(7)기타금융부채	0	0	10,000,000

(8)기타부채	100,196,116,703	106,040,958,269	325,839,377,669

Ⅱ.비유동부채	317,330,019,553	318,308,670,623	304,163,469,584

(1)장기차입금	78,750,000,000	49,700,000,000	103,100,000,000

(2)장기사채	109,762,107,951	109,733,241,244	159,549,674,006

(3)순확정급여부채	23,092,545,430	19,835,528,709	25,485,685,365

(4)반품충당부채	10,838,478,653	10,952,126,178	10,988,486,000

(5)이연법인세부채	620,941,037	2,945,645,688	2,909,333,234

(6)금융리스부채	1,458,976,370	1,482,124,274	1,581,292,883

(7)기타금융부채	92,495,340,000	123,327,120,000	216,113,566

(8)기타부채	311,630,112	332,884,530	332,884,530

부채총계	736,531,857,330	862,453,634,938	977,784,819,047

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	663,839,311,647	659,461,200,730	674,945,182,304

(1)자본금	27,908,630,000	26,087,777,500	25,577,272,500

(2)기타불입자본	399,731,216,335	408,002,178,305	415,639,828,305

(3)이익잉여금	247,820,859,025	228,893,998,858	228,142,893,564

(4)기타자본구성요소	(11,621,393,713)	(3,522,753,933)	5,585,187,935

Ⅱ.비지배지분	77,713,549,621	75,055,753,721	69,862,751,467

자본총계	741,552,861,268	734,516,954,451	744,807,933,771

부채및자본총계	1,478,084,718,598	1,596,970,589,389	1,722,592,752,818

연결 포괄손익계산서
제 8 기 1분기 2017.01.01 부터 2017.03.31 까지
제 7 기 1분기 2016.01.01 부터 2016.03.31 까지
제 7 기 2016.01.01 부터 2016.12.31 까지
제 6 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 8 기 1분기	제 7 기 1분기	제 7 기	제 6 기

3개월	누적	3개월	누적

Ⅰ.매출액	233,549,909,120	233,549,909,120	256,374,102,243	256,374,102,243	882,724,835,492	1,317,534,519,130

(1)제품매출	193,380,704,692	193,380,704,692	184,753,389,023	184,753,389,023	706,509,536,576	649,510,757,767

(2)상품매출	18,067,501,925	18,067,501,925	33,216,181,449	33,216,181,449	122,501,080,729	134,299,904,602

(3)임가공매출	3,722,714,709	3,722,714,709	3,435,265,240	3,435,265,240	15,544,556,397	15,948,648,844

(4)기술수출수익	17,292,458,960	17,292,458,960	33,045,900,000	33,045,900,000	27,726,523,333	512,500,523,250

(5)기타매출	1,086,528,834	1,086,528,834	1,923,366,531	1,923,366,531	10,443,138,457	5,274,684,667

Ⅱ.매출원가	99,151,564,504	99,151,564,504	112,567,510,269	112,567,510,269	421,869,255,479	398,250,965,720

(1)제품매출원가	78,081,259,650	78,081,259,650	78,336,075,881	78,336,075,881	294,632,171,525	259,021,946,011

(2)상품매출원가	18,437,172,153	18,437,172,153	30,927,355,376	30,927,355,376	115,151,251,819	123,550,802,668

(3)임가공매출원가	0	0	0	0	0	15,201,710,370

(4)기타매출원가	2,633,132,701	2,633,132,701	3,304,079,012	3,304,079,012	12,085,832,135	476,506,671

Ⅲ.매출총이익	134,398,344,616	134,398,344,616	143,806,591,974	143,806,591,974	460,855,580,013	919,283,553,410

Ⅳ.판매비와관리비	66,511,482,639	66,511,482,639	84,266,789,341	84,266,789,341	291,189,410,027	539,496,426,229

Ⅴ.경상개발비	36,518,366,155	36,518,366,155	36,974,929,032	36,974,929,032	142,894,304,618	167,987,151,543

Ⅵ.영업이익	31,368,495,822	31,368,495,822	22,564,873,601	22,564,873,601	26,771,865,368	211,799,975,638

Ⅶ.금융수익	2,236,653,297	2,236,653,297	307,846,727	307,846,727	8,472,679,544	1,015,014,061

Ⅷ.금융비용	2,666,855,510	2,666,855,510	2,886,012,505	2,886,012,505	10,458,845,498	12,346,498,545

Ⅸ.기타영업외수익	10,803,861,239	10,803,861,239	17,739,430,771	17,739,430,771	47,170,373,234	33,404,001,520

Ⅹ.기타영업외비용	12,570,268,434	12,570,268,434	2,858,969,258	2,858,969,258	63,958,333,988	24,287,979,302

XI.법인세비용차감전순이익	29,171,886,414	29,171,886,414	34,867,169,336	34,867,169,336	7,997,738,660	209,584,513,372

XⅡ.법인세비용(수익)	4,525,895,244	4,525,895,244	(6,109,413,346)	(6,109,413,346)	(22,301,909,261)	47,524,066,039

XⅢ.당기순이익(손실)	24,645,991,170	24,645,991,170	40,976,582,682	40,976,582,682	30,299,647,921	162,060,447,333

XIV.기타포괄손익	(11,159,974,883)	(11,159,974,883)	(1,920,835,012)	(1,920,835,012)	(13,043,222,241)	(6,090,114,379)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	0	0	0	0	(2,218,771,757)	(6,168,670,713)

1.확정급여제도의 재측정요소	0	0	0	0	(2,844,579,176)	(7,908,552,196)

2.법인세 효과	0	0	0	0	625,807,419	1,739,881,483

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(11,159,974,883)	(11,159,974,883)	(1,920,835,012)	(1,920,835,012)	(10,824,450,484)	78,556,334

1.매도가능금융자산평가손익	610,357,158	610,357,158	1,318,662,400	1,318,662,400	(5,729,619,105)	(2,845,162,159)

2.파생상품평가손익	0	0	(105,088,840)	(105,088,840)

3.현금흐름위험회피파생상품평가손익	0	0	0	0	216,113,565	(216,113,565)

4.해외사업장외화환산외환차이	(11,636,053,466)	(11,636,053,466)	(2,867,422,389)	(2,867,422,389)	(6,523,916,163)	2,466,351,399

5.법인세 효과	(134,278,575)	(134,278,575)	(266,986,183)	(266,986,183)	1,212,971,219	673,480,659

XV.당기총포괄손익	13,486,016,287	13,486,016,287	39,055,747,670	39,055,747,670	17,256,425,680	155,970,332,954

XVI.당기순이익(손실)의 귀속

(1)지배기업의 소유주	18,926,860,167	18,926,860,167	38,075,706,166	38,075,706,166	23,325,623,229	154,443,350,262

(2)비지배지분	5,719,131,003	5,719,131,003	2,900,876,516	2,900,876,516	6,974,024,692	7,617,097,071

XVII.당기총포괄손익의 귀속

(1)지배기업의 소유주	10,828,220,387	10,828,220,387	36,908,786,742	36,908,786,742	12,063,423,426	147,890,888,783

(2)비지배지분	2,657,795,900	2,657,795,900	2,146,960,928	2,146,960,928	5,193,002,254	8,079,444,171

XVIII.주당이익

(1)기본및희석주당이익	1,701	1,701	3,753	3,753	2,242	14,830

연결 자본변동표
제 8 기 1분기 2017.01.01 부터 2017.03.31 까지
제 7 기 1분기 2016.01.01 부터 2016.03.31 까지
제 7 기 2016.01.01 부터 2016.12.31 까지
제 6 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	기타자본잉여금	자기주식	이익잉여금	기타자본구성요소	비지배지분	자본 합계

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

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

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

Ⅳ.파생상품평가손익	0	0	0	0	0	0	0	0

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

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

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

Ⅷ.배당금	0	0	0	0	0	0	0	0

Ⅸ.유상증자	0	0	0	0	0	0	0	0

Ⅹ.비지배지분감소	0	0	0	0	0	0	0	0

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

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

2015.12.31 (XⅢ.기말자본)	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

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	23,325,623,229	0	6,974,024,692	30,299,647,921

Ⅲ.매도가능금융자산평가손익	0	0	0	0	0	(4,469,689,020)	586,118	(4,469,102,902)

Ⅳ.파생상품평가손익	0	0	0	0	0	0	0	0

Ⅴ.해외사업장환산외환차이	0	0	0	0	0	(4,806,821,429)	(1,717,094,734)	(6,523,916,163)

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)

Ⅸ.유상증자	0	0	0	0	0	0	0	0

Ⅹ.비지배지분감소	0	0	0	0	0	0	0	0

XI.확정급여제도의 재측정손익	0	0	0	0	(2,154,257,935)	0	(64,513,822)	(2,218,771,757)

XⅡ.현금흐름위험회피파생상품평가손익	0	0	0	0	0	168,568,581	0	168,568,581

2016.12.31 (XⅢ.기말자본)	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

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	38,075,706,166	0	2,900,876,516	40,976,582,682

Ⅲ.매도가능금융자산평가손익	0	0	0	0	0	1,027,766,687	789,985	1,028,556,672

Ⅳ.파생상품평가손익	0	0	0	0	0	(81,969,295)	0	(81,969,295)

Ⅴ.해외사업장환산외환차이	0	0	0	0	0	(2,112,716,816)	(754,705,573)	(2,867,422,389)

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)

Ⅸ.유상증자	0	0	0	0	0	0	0	0

Ⅹ.비지배지분감소	0	0	0	0	0	0	0	0

XI.확정급여제도의 재측정손익	0	0	0	0	0	0	0	0

XⅡ.현금흐름위험회피파생상품평가손익	0	0	0	0	0	0	0	0

2016.03.31 (XⅢ.기말자본)	26,087,777,500	399,877,174,084	17,405,283,671	(9,280,279,450)	245,798,339,730	4,418,268,511	72,009,712,395	756,316,276,441

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	18,926,860,167	0	5,719,131,003	24,645,991,170

Ⅲ.매도가능금융자산평가손익	0	0	0	0	0	474,804,414	1,274,169	476,078,583

Ⅳ.파생상품평가손익	0	0	0	0	0	0	0	0

Ⅴ.해외사업장환산외환차이	0	0	0	0	0	(8,573,444,194)	(3,062,609,272)	(11,636,053,466)

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

Ⅸ.유상증자	0	0	0	0	0	0	0	0

Ⅹ.비지배지분감소	0	0	0	0	0	0	0	0

XI.확정급여제도의 재측정손익	0	0	0	0	0	0	0	0

XⅡ.현금흐름위험회피파생상품평가손익	0	0	0	0	0	0	0	0

2017.03.31 (XⅢ.기말자본)	27,908,630,000	398,056,321,584	17,405,283,671	(15,730,388,920)	247,820,859,025	(11,621,393,713)	77,713,549,621	741,552,861,268

연결 현금흐름표
제 8 기 1분기 2017.01.01 부터 2017.03.31 까지
제 7 기 1분기 2016.01.01 부터 2016.03.31 까지
제 7 기 2016.01.01 부터 2016.12.31 까지
제 6 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 8 기 1분기	제 7 기 1분기	제 7 기	제 6 기

Ⅰ.영업활동현금흐름	(53,594,574,122)	355,909,748,927	412,965,176,318	101,712,291,082

(1)당기순이익(손실)	24,645,991,170	40,976,582,682	30,299,647,921	162,060,447,333

(2)당기순이익조정을 위한 가감	(69,962,707,611)	319,887,956,009	403,564,039,284	2,378,543,809

1.퇴직급여	3,465,266,061	3,216,214,361	13,506,491,706	11,471,432,498

2.감가상각비	7,276,287,165	8,449,537,879	35,730,526,862	26,789,818,247

3.무형자산상각비	994,285,990	654,998,306	3,132,214,592	23,341,282,564

4.대손상각비(환입)	224,555,882	(2,696,105,305)	(2,250,641,472)	2,107,923,551

5.외화환산손실	8,065,479,946	2,159,834,526	6,777,539,981	230,343,528

6.단기금융상품처분손실	0	0	4,713,900,000	0

7.재고자산평가손실	1,184,226,111	(1,353,355,830)	2,526,730,608	1,444,075,891

8.유형자산처분손실	3,443,013	78,000	45,976,163	181,825,086

9.무형자산처분손실	1,540,000	0	23,212,122	123,377,781

10.이자비용	2,665,088,821	2,866,563,051	10,074,262,957	13,802,367,611

11.지급수수료	0	26,719,921

12.무형자산손상차손	0	0	45,764,227,809	13,405,994,076

13.법인세비용	4,525,895,244	(6,109,413,346)	(22,301,909,261)	47,524,066,039

14.외화환산이익	(7,780,876,790)	(3,312,288,116)	(5,704,505,143)	(5,233,093,788)

15.매도가능금융자산처분이익	(14,925,000)	0	(14,042,586,854)	(13,006,240,077)

16.파생상품평가이익	0	0	(2,477,059,530)	0

17.유형자산처분이익	(28,226)	(5,908,091)	(66,849,137)	(241,920,996)

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

19.투자자산처분이익	0	(394,574,351)	0	0

20.배당금수익	(122,000,000)	(122,000,000)	(122,000,000)	(347,609,250)

21.이자수익	(889,746,055)	(276,358,284)	(2,978,858,182)	(1,008,235,576)

22.파생상품거래이익	(1,335,640,470)	0	0	0

23.무형자산손상차손환입	0	0	(102,496,666)	0

24.임대료수익	0	0	(206,483,172)	0

25.매출채권의감소(증가)	(9,923,808,421)	513,289,927,535	527,491,962,199	(492,037,555,218)

26.기타채권의감소(증가)	16,579,562,227	177,884,843	(13,358,343,847)	(2,820,771,439)

27.재고자산의감소(증가)	(2,558,565,750)	5,206,141,837	(34,681,663,452)	(26,227,184,290)

28.기타금융자산의감소(증가)	63,408,835	(5,358,698,018)	(6,222,323,776)	(2,413,726,423)

29.기타자산의감소(증가)	3,703,510,661	(10,569,819,740)	(28,680,788,508)	(15,586,939,974)

30.매입채무의증가(감소)	(1,771,707,792)	(12,356,668,863)	(7,527,953,027)	3,237,482,087

31.당기법인세부채의증가	0	132,129,566	0	0

32.기타채무의증가(감소)	(96,979,087,990)	(103,395,598,773)	(111,226,600,144)	129,466,563,537

33.순확정급여부채의증가(감소)	(208,249,340)	(150,971,458)	(20,830,963,203)	(18,548,362,537)

34.반품충당부채의증가(감소)	(113,647,525)	277,029,695	(36,359,822)	2,103,799,690

35.기타금융부채의 증가(감소)	8,508,927,784	71,024,196	(162,293,822)	(34,213,923)

36.기타부채의 증가(감소)	(5,525,901,992)	(70,537,367,532)	26,758,673,303	304,710,256,636

(3)배당금수취	122,000,000	122,000,000	122,000,000	347,609,250

(4)이자수익의 수취	588,292,593	191,682,577	2,609,581,877	1,062,553,725

(5)이자비용의지급	(2,775,389,014)	(2,907,764,753)	(11,788,375,539)	(13,943,447,572)

(6)법인세지급	(6,212,761,260)	(2,360,707,588)	(11,841,717,225)	(50,193,415,463)

Ⅱ.투자활동현금흐름	54,260,736,845	(32,897,134,690)	(355,148,743,287)	(114,374,770,540)

(1)매도가능금융자산의 처분	96,040,000	47,725,000	27,514,284,719	17,057,943,353

(2)단기금융상품의감소	311,458,346,850	1,148,222,578	523,905,266,570	18,165,971,410

(3)단기투자증권의 처분	0	8,720,000	0	0

(4)당기손익인식금융자산의 감소	3,812,700,000	0	75,032,343,225	0

(5)장기금융상품의 처분	0	0	70,000,000	500,000

(6)유형자산의 처분	2,764,493	9,913,286	692,438,122	1,674,599,079

(7)무형자산의 처분	260,000,000	94,000,000	469,454,546	1,892,433,070

(8)정부보조금의 수령	0	0	0	300,000,000

(9)단기금융상품의 증가	(184,318,168,040)	(1,382,325,649)	(678,840,886,414)	(16,205,400,000)

(10)장기금융상품의 취득	(50,000,000)	(15,000,000)	(55,000,000)	(230,000,000)

(11)유형자산의 취득	(73,046,310,250)	(25,590,358,597)	(200,257,036,510)	(121,065,025,471)

(12)무형자산의 취득	(3,954,636,208)	(7,218,031,308)	(23,834,918,940)	(15,965,791,981)

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

Ⅲ.재무활동현금흐름	(12,485,514,425)	(4,873,820,227)	(62,944,873,630)	94,544,873,998

(1)단기차입금의 차입	23,356,072,299	31,678,878,353	226,418,329,350	26,500,000,000

(2)장기차입금의 차입	50,000,000,000	15,900,000,000	5,900,000,000	54,600,000,000

(3)사채의 발행	0	0	0	49,769,600,000

(4)단기차입금의 상환	(8,418,329,350)	0	(231,984,480,000)	(24,615,870,970)

(5)유동성장기차입금의 상환	(20,950,000,000)	(45,306,211,751)	(15,648,455,086)	(11,227,702,316)

(6)유동성사채의 상환	(50,000,000,000)	0	(20,000,000,000)	0

(7)금융리스부채의 감소	(23,147,904)	(19,341,829)	(82,862,894)	(72,587,716)

(8)자기주식의 취득	(6,450,109,470)	(7,127,145,000)	(7,127,145,000)	(408,565,000)

(9)배당금지급	0	0	(20,420,260,000)	0

Ⅳ.현금및현금성자산의증가	(11,819,351,702)	318,138,794,010	(5,128,440,599)	81,882,394,540

Ⅴ.기초의현금및현금성자산	130,372,330,759	138,329,143,213	138,329,143,213	52,470,956,537

Ⅵ.외화표시 현금및현금성자산의 환율변동 효과	(7,567,952,527)	1,253,312,220	(2,828,371,855)	3,975,792,136

Ⅶ.기말의현금및현금성자산	110,985,026,530	457,721,249,443	130,372,330,759	138,329,143,213