한미약품 반기보고서 (2016.06)
2. 연결재무제표

연결 재무상태표
제 7 기 반기말 2016.06.30 현재
제 6 기말 2015.12.31 현재
제 5 기말 2014.12.31 현재
(단위 : 원)

제 7 기 반기말	제 6 기말	제 5 기말

자산

Ⅰ.유동자산	871,472,004,637	1,145,121,146,310	537,719,065,230

(1)현금및현금성자산	286,383,812,732	138,329,143,213	52,470,956,537

(2)당기손익인식금융자산	77,736,826,028	0	0

(3)매출채권 및 기타채권	254,432,845,622	784,572,688,731	290,258,968,858

(4)재고자산	153,696,992,508	158,143,405,464	133,069,039,858

(5)당기법인세자산	43,396,066	354,252,365	249,099,152

(6)기타금융자산	63,593,106,127	44,197,420,929	54,391,484,310

(7)기타자산	35,585,025,554	19,524,235,608	7,279,516,515

Ⅱ.비유동자산	666,153,557,291	577,471,606,508	495,615,461,185

(1)매도가능금융자산	26,887,121,038	42,281,218,857	49,186,804,292

(2)유형자산	490,748,808,901	415,734,360,750	327,872,025,309

(3)투자부동산	1,324,299,694	1,414,995,854	1,548,135,370

(4)무형자산	74,719,504,314	67,151,021,367	87,862,282,787

(5)이연법인세자산	48,250,029,705	35,796,256,953	27,712,324,731

(6)기타금융자산	16,868,500,838	11,783,621,244	826,244,881

(7)기타자산	7,355,292,801	3,310,131,483	607,643,815

자산총계	1,537,625,561,928	1,722,592,752,818	1,033,334,526,415

부채

Ⅰ.유동부채	527,652,617,151	673,621,349,463	182,354,086,262

(1)매입채무 및 기타채무	151,832,000,738	238,148,589,084	111,321,956,187

(2)단기차입금	59,500,000,000	37,484,480,000	35,555,941,200

(3)단기사채	0	0	0

(4)유동성장기차입금	10,000,000,000	45,648,455,086	11,227,702,316

(5)유동성장기사채	69,951,328,788	19,979,573,073	0

(6)당기법인세부채	2,177,310,278	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	234,109,114,453	325,839,377,669	20,789,900,176

Ⅱ.비유동부채	239,770,579,632	304,163,469,584	261,734,274,336

(1)장기차입금	89,000,000,000	103,100,000,000	94,113,851,157

(2)장기사채	109,677,280,196	159,549,674,006	129,578,807,644

(3)순확정급여부채	24,977,558,630	25,485,685,365	24,587,998,338

(4)반품충당부채	11,331,631,050	10,988,486,000	8,884,686,310

(5)이연법인세부채	2,867,369,547	2,909,333,234	2,904,775,110

(6)금융리스부채	1,541,720,812	1,581,292,883	1,664,155,777

(7)기타금융부채	0	216,113,566	0

(8)기타부채	375,019,397	332,884,530	0

부채총계	767,423,196,783	977,784,819,047	444,088,360,598

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	697,655,692,644	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	265,877,941,454	228,142,893,564	79,682,946,430

(4)기타자본구성요소	(2,312,204,615)	5,585,187,935	6,154,246,286

Ⅱ.비지배지분	72,546,672,501	69,862,751,467	61,783,307,296

자본총계	770,202,365,145	744,807,933,771	589,246,165,817

부채및자본총계	1,537,625,561,928	1,722,592,752,818	1,033,334,526,415

연결 포괄손익계산서
제 7 기 반기 2016.01.01 부터 2016.06.30 까지
제 6 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 6 기 반기	제 6 기	제 5 기

3개월	누적	3개월	누적

Ⅰ.매출액	234,542,911,409	490,917,013,652	244,472,078,468	459,216,945,153	1,317,534,519,130	761,279,849,468

(1)제품매출	174,359,760,804	359,113,149,827	149,607,383,419	323,337,945,502	649,510,757,767	655,887,034,519

(2)상품매출	34,250,616,263	67,466,797,712	34,788,029,720	68,428,329,465	134,299,904,602	82,115,257,264

(3)임가공매출	4,432,744,325	7,868,009,565	4,700,543,525	8,247,966,618	15,948,648,844	16,555,308,402

(4)기술수출수익	21,321,882,000	54,367,782,000	54,874,554,500	58,228,129,500	512,500,523,250	1,297,975,000

(5)기타매출	177,908,017	2,101,274,548	501,567,304	974,574,068	5,274,684,667	5,424,274,283

Ⅱ.매출원가	108,276,260,024	220,843,770,293	97,689,497,165	195,874,017,213	398,250,965,720	338,776,803,211

(1)제품매출원가	74,167,469,095	152,503,544,976	61,543,242,586	124,267,877,024	259,021,946,011	255,422,615,444

(2)상품매출원가	31,250,354,732	62,177,710,108	31,854,024,670	62,657,181,845	123,550,802,668	68,717,323,710

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

(4)기타매출원가	2,858,436,197	6,162,515,209	4,292,229,909	8,948,958,344	476,506,671	71,617,259

Ⅲ.매출총이익	126,266,651,385	270,073,243,359	146,782,581,303	263,342,927,940	919,283,553,410	422,503,046,257

Ⅳ.판매비와관리비	83,836,339,524	168,103,128,865	100,887,516,768	173,179,527,818	539,496,426,229	252,883,111,901

Ⅴ.경상개발비	36,034,327,246	73,009,256,278	43,447,507,617	85,604,395,339	167,987,151,543	135,167,920,132

Ⅵ.영업이익	6,395,984,615	28,960,858,216	2,447,556,918	4,559,004,783	211,799,975,638	34,452,014,224

Ⅶ.금융수익	2,770,016,603	3,077,863,330	573,921,437	1,207,523,765	1,015,014,061	3,943,418,764

Ⅷ.금융비용	3,042,887,678	5,928,900,183	3,310,190,828	6,356,568,483	12,346,498,545	12,196,271,307

Ⅸ.기타영업외수익	17,190,143,979	34,929,574,750	3,714,669,470	19,318,179,439	33,404,001,520	16,452,007,102

Ⅹ.기타영업외비용	1,910,196,613	4,769,165,871	1,508,683,841	2,252,087,493	24,287,979,302	6,190,383,410

XI.법인세비용차감전순이익	21,403,060,906	56,270,230,242	1,917,273,156	16,476,052,011	209,584,513,372	36,460,785,373

XⅡ.법인세비용(수익)	52,256,835	(6,057,156,511)	(10,662,795,069)	(12,316,163,450)	47,524,066,039	(6,834,285,261)

XⅢ.당기순이익	21,350,804,071	62,327,386,753	12,580,068,225	28,792,215,461	162,060,447,333	43,295,070,634

XIV.기타포괄손익	(7,464,715,367)	(9,385,550,379)	9,653,295,997	6,004,961,102	(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	(7,464,715,367)	(9,385,550,379)	9,653,295,997	6,004,961,102	78,556,334	(4,846,193,748)

1.매도가능금융자산평가손익	(6,315,217,355)	(4,996,554,955)	9,335,830,600	3,797,479,641	(2,845,162,159)	(9,650,757,318)

2.현금흐름위험회피파생상품평가손익	321,202,405	216,113,565	(104,341,453)	(104,341,453)	(216,113,565)	0

3.해외사업장외화환산외환차이	(2,789,383,706)	(5,656,806,095)	2,452,734,462	3,124,313,315	2,466,351,399	2,681,396,960

4.법인세 효과	1,318,683,289	1,051,697,106	(2,030,927,612)	(812,490,401)	673,480,659	2,123,166,610

XV.당기총포괄손익	13,886,088,704	52,941,836,374	22,233,364,222	34,797,176,563	155,970,332,954	32,506,491,945

XVI.당기순이익(손실)의 귀속

(1)지배기업의 소유주	20,079,601,724	58,155,307,890	11,255,809,862	23,916,418,874	154,443,350,262	35,509,505,543

(2)비지배지분	1,271,202,347	4,172,078,863	1,324,258,363	4,875,796,587	7,617,097,071	7,785,565,091

XVII.당기총포괄손익의 귀속

(1)지배기업의 소유주	13,349,128,598	50,257,915,340	20,263,826,465	29,100,487,780	147,890,888,783	24,253,073,187

(2)비지배지분	536,960,106	2,683,921,034	1,969,537,757	5,696,688,783	8,079,444,171	8,253,418,758

XVIII.주당이익

(1)기본및희석주당이익	1,930	5,589	1,102	2,342	14,830	3,434

연결 자본변동표
제 7 기 반기 2016.01.01 부터 2016.06.30 까지
제 6 기 반기 2015.01.01 부터 2015.06.30 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	23,916,418,874	0	4,875,796,587	28,792,215,461

Ⅷ.확정급여제도의 재측정손익	0	0	0	0	0	0	0	0	0

Ⅸ.매도가능금융자산평가손익	0	0	0	0	0	0	2,963,461,189	(1,427,069)	2,962,034,120

Ⅹ.현금흐름위험회피파생상품평가손익	0	0	0	0	0	0	(81,386,333)	0	(81,386,333)

XI.해외사업장환산외환차이	0	0	0	0	0	0	2,301,994,050	822,319,265	3,124,313,315

2015.06.30 (XⅡ.기말자본)	25,577,272,500	400,387,679,084	17,405,283,671	(2,153,134,450)	415,639,828,305	103,599,365,304	11,338,315,192	67,479,996,079	623,634,777,380

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

Ⅷ.확정급여제도의 재측정손익	0	0	0	0	0	0	0	0	0

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

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

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

2016.06.30 (XⅡ.기말자본)	26,087,777,500	399,877,174,084	17,405,283,671	(9,280,279,450)	408,002,178,305	265,877,941,454	(2,312,204,615)	72,546,672,501	770,202,365,145

연결 현금흐름표
제 7 기 반기 2016.01.01 부터 2016.06.30 까지
제 6 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 6 기 반기	제 6 기	제 5 기

Ⅰ.영업활동현금흐름	352,730,045,465	14,794,720,243	101,712,291,082	(32,819,709,303)

(1)당기순이익(손실)	62,327,386,753	28,792,215,461	162,060,447,333	43,295,070,634

(2)당기순이익조정을 위한 가감	306,095,562,468	(6,168,153,469)	2,378,543,809	(60,649,623,803)

1.퇴직급여	6,721,204,707	5,676,391,126	11,471,432,498	8,838,012,377

2.재고자산평가손실	(2,359,900,780)	106,016,000	0	0

3.감가상각비	17,222,227,565	12,104,108,664	26,789,818,247	23,201,808,028

4.투자자산상각비	0	0	0	0

5.무형자산상각비	1,424,358,390	990,690,384	23,341,282,564	2,190,507,495

6.대손상각비(환입)	(2,518,934,961)	2,892,854,359	2,107,923,551	1,843,637,586

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

8.외화환산손실	3,218,667,741	297,359,906	230,343,528	727,718,315

9.유형자산처분손실	17,001,979	101,339,091	181,825,086	146,163,859

10.무형자산처분손실	0	4,400,000	123,377,781	186,556,149

11.지급수수료	0	16,725,327	0	0

12.이자비용	5,574,109,414	6,213,657,354	13,802,367,611	13,147,661,294

13.파생상품거래손실	0	0	0	0

14.매도가능금융자산처분손실	0	0	0	0

15.법인세비용	0	0	47,524,066,039	0

16.외화환산이익	(4,457,606,536)	(2,422,243,467)	(5,233,093,788)	(1,850,478,964)

17.유형자산처분이익	(6,238,119)	(144,889,675)	(241,920,996)	(94,803,839)

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

19.투자자산처분이익	(895,084,116)	0	0	0

20.재고자산평가손실환입	0	0	0	0

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

22.이자수익	(516,961,280)	(1,180,468,452)	(1,008,235,576)	(3,598,550,363)

23.파생상품평가이익	(2,559,859,763)	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	(6,057,156,511)	(12,316,163,450)	0	(6,834,285,261)

27.임대료수익	(103,241,586)	0	0	0

28.매출채권의감소(증가)	529,879,531,978	17,347,313,929	(492,037,555,218)	(67,576,073,234)

29.기타채권의감소(증가)	4,398,444,682	2,011,215,449	(2,820,771,439)	(1,253,462,116)

30.재고자산의감소(증가)	6,280,638,510	(7,805,314,004)	(24,783,108,399)	(26,984,446,101)

31.기타금융자산의감소(증가)	(4,927,643,918)	(2,289,444,460)	(2,413,726,423)	2,334,147

32.기타자산의감소(증가)	(15,154,781,748)	(5,115,520,098)	(15,586,939,974)	2,029,719,162

33.매입채무의증가(감소)	(11,545,744,116)	(4,882,180,707)	3,237,482,087	14,376,321,216

34.당기법인세부채의증가	0	0	0	0

35.기타채무의증가(감소)	(104,792,221,156)	5,821,026,441	129,466,563,537	2,909,002,405

36.순확정급여부채의증가(감소)	(7,229,331,442)	(3,650,943,378)	(18,548,362,537)	(10,360,584,423)

37.판매적립충당부채의증가(감소)	0	0	0	0

38.반품충당부채의증가(감소)	343,145,050	1,296,753,287	2,103,799,690	(257,600,172)

39.기타금융부채의 증가(감소)	(9,125,164)	(261,206,903)	(34,213,923)	(415,811,508)

40.기타부채의 증가(감소)	(91,684,349,498)	(7,625,780,865)	304,710,256,636	(6,538,252,740)

(3)이자수익의 수취	333,154,969	1,356,243,448	1,062,553,725	3,240,988,700

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

(5)이자비용의지급	(6,773,300,210)	(5,940,619,661)	(13,943,447,572)	(12,888,759,455)

(6)법인세지급	(9,374,758,515)	(3,592,574,786)	(50,193,415,463)	(6,071,392,679)

Ⅱ.투자활동현금흐름	(152,764,830,049)	(38,915,139,480)	(114,374,770,540)	(69,203,329,872)

(1)매도가능금융자산의 처분	24,440,129,719	38,716,028,918	17,057,943,353	14,470,581,621

(2)단기금융상품의 처분	261,963,789,228	10,443,410,810	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	96,010,631	1,481,034,220	1,674,599,079	717,924,105

(7)투자부동산의 처분	0	79,486,381	0	0

(8)무형자산의 처분	94,000,000	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	(279,970,704,000)	(10,248,600,000)	(16,205,400,000)	(76,550,000,000)

(12)장기금융상품의 취득	(30,000,000)	(110,000,000)	(230,000,000)	0

(13)유형자산의 취득	(67,960,152,436)	(51,614,413,377)	(121,065,025,471)	(69,178,987,276)

(14)무형자산의 취득	(11,634,277,163)	(6,179,970,867)	(15,965,791,981)	(11,162,467,987)

(15)당기손익인식금융자산의증가	(79,763,626,028)	0	0	0

Ⅲ.재무활동현금흐름	(55,319,912,157)	77,810,709,922	94,544,873,998	85,122,631,089

(1)단기차입금의 차입	49,015,520,000	2,000,000,000	26,500,000,000	65,132,597,284

(2)장기차입금의 차입	5,900,000,000	29,100,000,000	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	(77,000,000,000)	(2,000,058,970)	(24,615,870,970)	(128,977,527,285)

(8)유동성장기차입금의 상환	(5,648,455,086)	(613,851,158)	(11,227,702,316)	(23,762,694,011)

(9)장기차입금의 상환	0	0	0	0

(10)파생상품의 정산	0	0	0	0

(11)단기사채의 상환	0	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	(39,572,071)	(36,414,950)	(72,587,716)	(94,369,614)

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

Ⅳ.현금및현금성자산의증가	144,645,303,259	53,690,290,685	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	3,409,366,260	1,547,892,106	3,975,792,136	73,378,560

Ⅶ.기말의현금및현금성자산	286,383,812,732	107,709,139,328	138,329,143,213	52,470,956,537