한미약품 반기보고서 (2017.06)
4. 재무제표

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	475,806,235,045	670,598,130,550

(1)현금및현금성자산	80,340,939,159	125,913,717,549

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

(3)매출채권 및 기타채권	191,909,933,613	231,934,652,989

(4)재고자산	142,900,625,623	124,047,210,920

(5)기타금융자산	0	140,052,041,279

(6)기타자산	41,222,004,814	46,173,448,283

Ⅱ.비유동자산	806,369,551,808	675,577,395,313

(1)매도가능금융자산	25,259,887,106	24,341,285,762

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

(3)유형자산	595,539,265,185	471,032,559,707

(4)무형자산	31,491,671,104	28,234,353,511

(5)이연법인세자산	75,901,163,756	66,519,404,665

(6)기타금융자산	17,550,030,707	25,557,156,226

(7)기타자산	5,825,687,081	5,090,788,573

자산총계	1,282,175,786,853	1,346,175,525,863

부채

Ⅰ.유동부채	437,539,789,914	518,764,436,303

(1)매입채무 및 기타채무	200,473,870,540	250,320,445,049

(2)단기차입금	90,478,236,559	72,418,329,350

(3)유동성장기차입금	50,000,000,000	40,000,000,000

(4)유동성사채	9,986,385,925	49,988,533,978

(5)당기법인세부채	1,974,771,344	1,033,315,631

(6)기타부채	84,626,525,546	105,003,812,295

Ⅱ.비유동부채	297,650,788,638	292,072,783,988

(1)장기차입금	100,000,000,000	30,000,000,000

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

(3)순확정급여부채	22,676,803,640	18,060,296,566

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

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

부채총계	735,190,578,552	810,837,220,291

자본

Ⅰ.자본금	27,908,630,000	26,087,777,500

Ⅱ.기타불입자본	382,325,932,664	390,596,894,634

Ⅲ.이익잉여금	137,174,952,187	119,857,718,736

Ⅳ.기타자본구성요소	(424,306,550)	(1,204,085,298)

자본총계	546,985,208,301	535,338,305,572

부채및자본총계	1,282,175,786,853	1,346,175,525,863

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	171,851,363,335	349,965,940,870	191,428,424,566	386,875,512,330

(1)제품매출	119,209,872,935	245,904,319,831	113,806,399,219	222,056,219,143

(2)상품매출	32,936,511,980	63,312,277,793	51,826,505,677	100,664,653,435

(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	216,866,490	246,057,647	40,893,345	1,918,848,187

Ⅱ.매출원가	84,515,890,735	169,484,536,696	101,427,228,127	199,893,736,260

(1)제품매출원가	50,043,481,800	104,175,305,089	49,789,112,075	99,027,828,292

(2)상품매출원가	32,443,675,653	60,726,989,813	48,816,972,312	94,854,390,646

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

Ⅲ.매출총이익	87,335,472,600	180,481,404,174	90,001,196,439	186,981,776,070

Ⅳ.판매비와관리비	44,493,363,058	89,766,033,065	59,816,055,433	115,767,888,030

Ⅴ.경상개발비	28,125,085,282	60,344,748,198	30,116,432,838	62,105,598,007

Ⅵ.영업이익	14,717,024,260	30,370,622,911	68,708,168	9,108,290,033

Ⅶ.금융수익	134,111,019	1,934,382,519	2,809,547,908	3,101,098,429

Ⅷ.금융비용	2,111,047,987	4,526,530,733	2,794,807,146	5,422,558,197

Ⅸ.기타영업외수익	(6,708,519,226)	3,801,299,322	16,299,789,985	33,405,435,103

Ⅹ.기타영업외비용	3,981,314,860	15,653,096,712	1,670,696,009	4,181,907,286

XI.법인세비용차감전순이익	2,050,253,206	15,926,677,307	14,712,542,906	36,010,358,082

XⅡ.법인세비용(수익)	(3,963,072,648)	(1,390,556,144)	(1,912,804,278)	(10,208,657,635)

XⅢ.당기순이익(손실)	6,013,325,854	17,317,233,451	16,625,347,184	46,219,015,717

XIV.기타포괄손익	307,143,864	779,778,748	(4,675,125,039)	(3,730,672,756)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	0	0	0	0

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	307,143,864	779,778,748	(4,675,125,039)	(3,730,672,756)

1.매도가능금융자산평가손익	1,133,023,617	999,716,344	(6,314,952,454)	(4,999,027,354)

2.파생상품평가손익	0	0	321,202,406	216,113,566

3.법인세 효과	(825,879,753)	(219,937,596)	1,318,625,009	1,052,241,032

XV.당기총포괄손익	6,320,469,718	18,097,012,199	11,950,222,145	42,488,342,961

XVI.주당이익

(1)기본및희석주당이익	541	1,584	1,598	4,442

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	자기주식	이익잉여금	기타자본구성요소	자본 합계

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

Ⅱ.당기순이익	0	0	0	46,219,015,717	0	46,219,015,717

Ⅲ.매도가능금융자산평가손익	0	0	0	0	(3,899,241,337)	(3,899,241,337)

Ⅳ.파생상품평가이익	0	0	0	0	168,568,581	168,568,581

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

Ⅵ.자기주식 취득	0	0	(7,127,145,000)	0	0	(7,127,145,000)

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

2016.06.30 (Ⅷ.기말자본)	26,087,777,500	399,877,174,084	(9,280,279,450)	164,181,558,732	(632,639,631)	580,233,591,235

2017.01.01 (Ⅰ.기초자본)	26,087,777,500	399,877,174,084	(9,280,279,450)	119,857,718,736	(1,204,085,298)	535,338,305,572

Ⅱ.당기순이익	0	0	0	17,317,233,451	0	17,317,233,451

Ⅲ.매도가능금융자산평가손익	0	0	0	0	779,778,748	779,778,748

Ⅳ.파생상품평가이익	0	0	0	0	0	0

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

Ⅵ.자기주식 취득	0	0	(6,450,109,470)	0	0	(6,450,109,470)

Ⅶ.배당금	0	0	0	0	0	0

2017.06.30 (Ⅷ.기말자본)	27,908,630,000	398,056,321,584	(15,730,388,920)	137,174,952,187	(424,306,550)	546,985,208,301

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	(81,334,186,628)	332,568,592,615

(1)당기순이익(손실)	17,317,233,451	46,219,015,717

(2)당기순이익조정을 위한 가감	(86,716,971,968)	297,858,155,788

1.대손상각비	156,989,046	(2,484,990,559)

2.퇴직급여	6,326,450,136	6,127,689,018

3.감가상각비	8,993,135,035	10,558,882,142

4.무형자산상각비	1,404,634,153	868,603,760

5.외화환산손실	9,371,057,862	3,170,121,547

6.유형자산처분손실	102,258,871	3,422,000

7.무형자산처분손실	1,540,000	0

8.이자비용	4,526,530,733	5,071,928,060

9.재고자산평가손실(환입)	1,771,666,095	(1,285,492,880)

10.매도가능증권처분손실	18,600,000	0

11.외화환산이익	(401,016,767)	(4,451,564,970)

12.파생상품거래이익	(1,335,640,470)	0

13.파생상품평가이익	0	(2,559,859,763)

14.매도가능증권처분이익	0	(14,042,586,854)

15.유형자산처분이익	(12,981,273)	(5,908,091)

16.무형자산처분이익	0	(1,000,000)

17.배당금수익	(122,000,000)	(122,000,000)

18.이자수익	(598,742,049)	(541,238,666)

19.법인세수익	(1,390,556,144)	(10,208,657,635)

20.매출채권의 감소(증가)	12,143,459,703	523,080,420,053

21.기타채권의 감소(증가)	19,837,741,758	1,208,237,476

22.재고자산의 감소(증가)	(20,625,080,798)	6,569,333,579

23.기타금융자산의 감소(증가)	8,417,310,347	(4,906,443,695)

24.기타자산의 감소(증가)	3,986,322,529	(15,203,861,171)

25.매입채무의 증가(감소)	(2,676,316,066)	2,910,550,514

26.기타채무의 감소	(114,150,282,360)	(107,325,062,737)

27.순확정급여부채의 감소	(2,407,738,136)	(7,335,257,392)

28.반품충당부채의 증가	322,972,576	343,145,050

29.기타부채의 감소	(20,377,286,749)	(91,580,252,998)

(3)이자수익의 수취	170,440,844	290,944,305

(4)배당금수취	122,000,000	122,000,000

(5)이자비용의지급	(4,957,204,125)	(6,303,203,306)

(6)법인세납부	(7,269,684,830)	(5,618,319,889)

Ⅱ.투자활동현금흐름	(454,678,659)	(113,722,920,523)

(1)단기금융상품의 감소	140,052,041,279	0

(2)당기손익인식금융자산의 감소	3,812,700,000	9,467,918,390

(3)매도가능금융자산의 처분	62,515,000	24,440,129,719

(4)유형자산의 처분	54,226,222	46,113,486

(5)무형자산의 처분	260,000,000	94,000,000

(6)유형자산의 취득	(128,743,077,342)	(60,248,886,610)

(7)무형자산의 취득	(4,641,551,982)	(7,758,569,480)

(8)당기손익인식금융자산의증가	(11,311,531,836)	(79,763,626,028)

Ⅲ.재무활동현금흐름	41,606,675,639	(63,531,885,000)

(1)단기차입금의 차입	20,000,000,000	46,015,520,000

(2)장기차입금의 차입	90,000,000,000	0

(3)단기차입금의 상환	(1,943,214,891)	(77,000,000,000)

(4)유동성장기차입금의상환	(10,000,000,000)	(5,000,000,000)

(5)배당금지급	0	(20,420,260,000)

(6)유동성사채의 상환	(50,000,000,000)	0

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

Ⅳ.현금및현금성자산의증가	(40,182,189,648)	155,313,787,092

Ⅴ.기초의현금및현금성자산	125,913,717,549	121,552,920,890

Ⅵ.현금및현금성자산의 환율변동 효과	(5,390,588,742)	3,392,077,606

Ⅶ.기말의현금및현금성자산	80,340,939,159	280,258,785,588