한미약품 사업보고서 (2016.12)
4. 재무제표

재무상태표
제 7 기 2016.12.31 현재
제 6 기 2015.12.31 현재
제 5 기 2014.12.31 현재
(단위 : 원)

제 7 기	제 6 기	제 5 기

자산

Ⅰ.유동자산	670,598,130,550	994,263,701,562	399,623,592,583

(1)현금및현금성자산	125,913,717,549	121,552,920,890	32,964,121,343

(2)당기손익인식금융자산	2,477,059,530	9,467,918,390	13,749,095,113

(3)매출채권 및 기타채권	231,934,652,989	739,782,012,816	239,484,495,276

(4)재고자산	124,047,210,920	106,512,461,160	84,561,388,714

(5)당기법인세자산	0	0	249,099,152

(6)기타금융자산	140,052,041,279	0	24,088,454,449

(7)기타자산	46,173,448,283	16,948,388,306	4,526,938,536

Ⅱ.비유동자산	675,577,395,313	490,416,109,286	437,009,079,244

(1)매도가능금융자산	24,341,285,762	40,472,688,631	47,364,256,066

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

(3)유형자산	471,032,559,707	277,446,411,842	223,230,792,903

(4)투자부동산	0	0	80,196,046

(5)무형자산	28,234,353,511	60,734,984,270	84,662,488,924

(6)이연법인세자산	66,519,404,665	34,246,680,694	26,155,297,707

(7)기타금융자산	25,557,156,226	20,003,246,980	714,200,729

(8)기타자산	5,090,788,573	2,710,250,000	0

자산총계	1,346,175,525,863	1,484,679,810,848	836,632,671,827

부채

Ⅰ.유동부채	518,764,436,303	634,618,040,833	149,582,514,791

(1)매입채무 및 기타채무	250,320,445,049	208,693,597,054	86,152,859,225

(2)단기차입금	72,418,329,350	30,984,480,000	32,897,491,200

(3)단기사채	0	0	0

(4)유동성장기차입금	40,000,000,000	45,000,000,000	10,000,000,000

(5)유동성사채	49,988,533,978	19,979,573,073	0

(6)당기법인세부채	1,033,315,631	6,344,959,314	0

(7)기타금융부채	0	10,000,000	59,802,754

(8)기타부채	105,003,812,295	323,605,431,392	20,472,361,612

Ⅱ.비유동부채	292,072,783,988	284,769,116,741	247,148,254,719

(1)장기차입금	30,000,000,000	90,000,000,000	85,000,000,000

(2)장기사채	109,733,241,244	159,549,674,006	129,578,807,644

(3)순확정급여부채	18,060,296,566	24,014,843,169	23,684,760,765

(4)반품충당부채	10,952,126,178	10,988,486,000	8,884,686,310

(5)기타금융부채	123,327,120,000	216,113,566	0

부채총계	810,837,220,291	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	119,857,718,736	138,382,803,015	10,199,824,433

Ⅳ.기타자본구성요소	(1,204,085,298)	3,098,033,125	5,481,695,750

자본총계	535,338,305,572	565,292,653,274	439,901,902,317

부채및자본총계	1,346,175,525,863	1,484,679,810,848	836,632,671,827

포괄손익계산서
제 7 기 2016.01.01 부터 2016.12.31 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	제 6 기	제 5 기

Ⅰ.매출액	687,781,953,844	1,113,238,540,769	582,023,312,924

(1)제품매출	460,840,307,222	388,449,128,052	423,834,294,959

(2)상품매출	175,719,358,999	192,287,372,729	136,884,469,074

(3)임가공매출	15,544,556,397	15,948,648,844	16,555,308,402

(4)기술수출수익	27,726,523,333	512,500,523,250	1,297,975,000

(5)기타매출	7,951,207,893	4,052,867,894	3,451,265,489

Ⅱ.매출원가	381,249,339,414	358,109,503,327	298,977,179,695

(1)제품매출원가	201,444,723,455	163,037,536,688	162,747,190,773

(2)상품매출원가	168,099,154,417	179,870,256,269	121,664,742,124

(3)임가공매출원가	11,705,461,542	15,201,710,370	14,565,246,798

Ⅲ.매출총이익	306,532,614,430	755,129,037,442	283,046,133,229

Ⅳ.판매비와관리비	188,045,840,140	426,684,952,532	160,274,596,342

Ⅴ.경상개발비	122,888,338,497	148,180,342,543	119,128,655,617

Ⅵ.영업이익	(4,401,564,207)	180,263,742,367	3,642,881,270

Ⅶ.금융수익	6,708,802,994	965,431,516	2,620,038,082

Ⅷ.금융비용	9,429,012,018	11,870,341,238	11,337,231,351

Ⅸ.기타영업외수익	45,773,946,330	30,831,487,328	14,140,836,454

Ⅹ.기타영업외비용	62,827,857,329	23,092,175,332	5,006,898,665

XI.법인세비용차감전순이익	(24,175,684,230)	177,098,144,641	4,059,625,790

XⅡ.법인세비용(수익)	(28,115,270,027)	43,247,218,549	(11,505,344,263)

XⅢ.당기순이익	3,939,585,797	133,850,926,092	15,564,970,053

XIV.기타포괄손익	(6,346,528,499)	(8,051,610,135)	(12,827,029,667)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	(2,044,410,076)	(5,667,947,510)	(5,299,852,203)

1.확정급여제도의 재측정요소	(2,621,038,558)	(7,266,599,372)	(6,794,682,311)

2.법인세 효과	576,628,482	1,598,651,862	1,494,830,108

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(4,302,118,423)	(2,383,662,625)	(7,527,177,464)

1.매도가능금융자산평가손익	(5,731,650,004)	(2,839,864,159)	(9,650,227,518)

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

3.법인세 효과	1,213,418,016	672,315,099	2,123,050,054

XV.당기총포괄손익	(2,406,942,702)	125,799,315,957	2,737,940,386

XVI.주당이익

(1)기본및희석주당이익	379	12,852	1,505

자본변동표
제 7 기 2016.01.01 부터 2016.12.31 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	0	0	0	0	0	0	0

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	0	0	0	0	0	0	0

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

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	1,895,175,721	(4,302,118,423)	(2,406,942,702)

2.당기순이익	0	0	0	0	3,939,585,797	0	3,939,585,797

3.기타포괄손익	0	0	0	0	(2,044,410,076)	(4,302,118,423)	(6,346,528,499)

(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)

2016.12.31 (Ⅲ.기말자본)	26,087,777,500	399,877,174,084	(9,280,279,450)	390,596,894,634	119,857,718,736	(1,204,085,298)	535,338,305,572

현금흐름표
제 7 기 2016.01.01 부터 2016.12.31 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	제 6 기	제 5 기

Ⅰ.영업활동현금흐름	394,104,284,053	54,624,810,804	(59,968,839,978)

(1)당기순이익(손실)	3,939,585,797	133,850,926,092	15,564,970,053

(2)당기순이익조정을 위한 가감	408,026,770,894	(24,625,854,603)	(65,396,689,220)

1.대손상각비(환입)	(2,221,430,646)	2,220,214,192	1,968,778,806

2.퇴직급여	12,255,378,042	10,391,214,730	8,087,804,124

3.감가상각비	22,574,370,881	18,561,156,859	15,355,023,431

4.무형자산상각비	1,969,034,352	23,093,058,519	2,035,646,298

5.외화환산손실	6,717,527,360	167,170,589	703,919,226

6.단기금융상품처분손실	4,713,900,000	0	0

7.재고자산평가손실	2,845,984,166	1,731,002,000	0

8.유형자산처분손실	14,700,912	4,238,246	53,879,801

9.무형자산처분손실	23,212,122	123,377,781	183,602,441

10.이자비용	9,078,381,881	13,365,129,649	12,387,043,907

11.무형자산손상차손	45,764,227,809	13,405,994,076	2,789,609,698

12.법인세비용	(28,115,270,027)	43,247,218,549	0

13.외화환산이익	(5,703,914,068)	(5,229,717,016)	(1,654,545,902)

14.매도가능금융자산처분이익	(14,042,586,854)	(13,006,240,077)	(7,039,412,379)

15.파생상품평가이익	(2,477,059,530)	0	0

16.유형자산처분이익	(62,448,546)	(155,214,078)	(63,628,936)

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

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

19.이자수익	(1,215,183,680)	(961,306,516)	(2,522,304,695)

20.무형자산손상차손환입	(102,496,666)	0	0

21.매출채권의 감소(증가)	521,915,835,281	(497,685,161,043)	(62,114,619,277)

22.기타채권의 증가	(14,142,672,534)	(3,931,525,169)	(1,930,120,303)

23.재고자산의 증가	(20,380,733,926)	(23,682,074,446)	(17,539,111,531)

24.기타금융자산의증가	(5,056,234,580)	(5,641,870,000)	(347,697,977)

25.기타자산의증가	(28,021,281,554)	(15,813,068,404)	1,866,045,056

26.매입채무의증가(감소)	(369,084,991)	4,318,213,599	9,432,654,626

27.기타채무의증가(감소)	(104,987,682,188)	123,697,177,926	1,250,043,027

28.기타금융부채의감소	(10,000,000)	(50,161,570)	0

29.순확정급여부채의감소	(20,830,963,203)	(17,327,731,697)	(9,280,479,863)

30.반품충당부채의 증가(감소)	(36,359,822)	2,103,799,690	(257,600,172)

31.기타부채의증가	28,052,620,903	302,833,069,780	(6,938,696,476)

32.기타금융수익	0	0	(27,233,387)

33.법인세수익	0	0	(11,505,344,263)

(3)이자수익의 수취	705,149,230	709,637,572	1,785,374,655

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

(5)이자비용의지급	(11,010,170,738)	(13,183,931,398)	(12,126,200,083)

(6)법인세지급	(7,679,051,130)	(42,473,576,109)	(48,889,883)

Ⅱ.투자활동현금흐름	(318,897,776,032)	(57,459,529,354)	(58,125,357,928)

(1)매도가능금융자산의 처분	27,514,284,719	17,057,943,353	14,470,581,621

(2)단기금융상품의감소	0	10,000,000,000	68,143,211,600

(3)유형자산의 처분	139,613,937	345,410,341	176,111,659

(4)무형자산의 처분	469,454,546	1,892,433,070	300,976,022

(5)당기손익인식금융자산의 감소	84,500,261,615	4,281,176,723	0

(6)정부보조금의 수령	0	300,000,000	0

(7)단기금융상품의 증가	(140,052,041,279)	0	(68,000,000,000)

(8)유형자산의 취득	(192,818,485,039)	(78,775,747,313)	(48,629,679,512)

(9)무형자산의 취득	(18,806,175,926)	(12,560,745,528)	(10,837,464,205)

(10)당기손익인식금융자산의증가	(79,844,688,605)	0	(13,749,095,113)

Ⅲ.재무활동현금흐름	(71,113,555,650)	87,446,064,030	86,005,694,714

(1)사채의 발행	0	49,769,600,000	0

(2)단기차입금의 차입	223,418,329,350	20,000,000,000	65,132,597,284

(3)장기차입금의 차입	0	50,000,000,000	85,000,000,000

(4)단기차입금의 상환	(231,984,480,000)	(21,914,970,970)	(127,951,527,285)

(5)사채의상환	(20,000,000,000)	0	0

(6)유동성장기차입금의상환	(15,000,000,000)	(10,000,000,000)	(20,000,000,000)

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

(8)배당금지급	(20,420,260,000)	0	0

(9)유상증자	0	0	94,341,152,715

(10)유동성사채의 상환	0	0	(10,000,000,000)

Ⅳ.현금및현금성자산의증가	4,092,952,371	84,611,345,480	(32,088,503,192)

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

Ⅵ.현금및현금성자산의 환율변동 효과	267,844,288	3,977,454,067	76,096,910

Ⅶ.기말의현금및현금성자산	125,913,717,549	121,552,920,890	32,964,121,343