한미약품 사업보고서 (2016.12)
2. 연결재무제표

연결 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	840,741,792,536	1,145,121,146,310	537,719,065,230

(1)현금및현금성자산	130,372,330,759	138,329,143,213	52,470,956,537

(2)당기손익인식금융자산	2,477,059,530	0	0

(3)매출채권 및 기타채권	271,564,512,018	784,572,688,731	290,258,968,858

(4)재고자산	190,381,476,631	158,143,405,464	133,069,039,858

(5)당기법인세자산	6,029,780	354,252,365	249,099,152

(6)기타금융자산	197,353,740,773	44,197,420,929	54,391,484,310

(7)기타자산	48,586,643,045	19,524,235,608	7,279,516,515

Ⅱ.비유동자산	756,228,796,853	577,471,606,508	495,615,461,185

(1)매도가능금융자산	26,151,846,888	42,281,218,857	49,186,804,292

(2)유형자산	598,936,037,171	415,734,360,750	327,872,025,309

(3)투자부동산	1,270,358,811	1,414,995,854	1,548,135,370

(4)무형자산	40,067,719,702	67,151,021,367	87,862,282,787

(5)이연법인세자산	67,031,561,889	35,796,256,953	27,712,324,731

(6)기타금융자산	17,123,195,664	11,783,621,244	826,244,881

(7)기타자산	5,648,076,728	3,310,131,483	607,643,815

자산총계	1,596,970,589,389	1,722,592,752,818	1,033,334,526,415

부채

Ⅰ.유동부채	544,144,964,315	673,621,349,463	182,354,086,262

(1)매입채무 및 기타채무	265,501,804,269	238,148,589,084	111,321,956,187

(2)단기차입금	77,418,329,350	37,484,480,000	35,555,941,200

(3)단기사채	0	0	0

(4)유동성장기차입금	43,800,000,000	45,648,455,086	11,227,702,316

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

(6)당기법인세부채	1,296,169,840	6,428,011,657	3,326,195,913

(7)금융리스부채	99,168,609	82,862,894	72,587,716

(8)기타금융부채	0	10,000,000	59,802,754

(9)기타부채	106,040,958,269	325,839,377,669	20,789,900,176

Ⅱ.비유동부채	318,308,670,623	304,163,469,584	261,734,274,336

(1)장기차입금	49,700,000,000	103,100,000,000	94,113,851,157

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

(3)순확정급여부채	19,835,528,709	25,485,685,365	24,587,998,338

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

(5)이연법인세부채	2,945,645,688	2,909,333,234	2,904,775,110

(6)금융리스부채	1,482,124,274	1,581,292,883	1,664,155,777

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

(8)기타부채	332,884,530	332,884,530	0

부채총계	862,453,634,938	977,784,819,047	444,088,360,598

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	659,461,200,730	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	228,893,998,858	228,142,893,564	79,682,946,430

(4)기타자본구성요소	(3,522,753,933)	5,585,187,935	6,154,246,286

Ⅱ.비지배지분	75,055,753,721	69,862,751,467	61,783,307,296

자본총계	734,516,954,451	744,807,933,771	589,246,165,817

부채및자본총계	1,596,970,589,389	1,722,592,752,818	1,033,334,526,415

연결 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	882,724,835,492	1,317,534,519,130	761,279,849,468

(1)제품매출	706,509,536,576	649,510,757,767	655,887,034,519

(2)상품매출	122,501,080,729	134,299,904,602	82,115,257,264

(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	10,443,138,457	5,274,684,667	5,424,274,283

Ⅱ.매출원가	421,869,255,479	398,250,965,720	338,776,803,211

(1)제품매출원가	294,632,171,525	259,021,946,011	255,422,615,444

(2)상품매출원가	115,151,251,819	123,550,802,668	68,717,323,710

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

(4)기타매출원가	12,085,832,135	476,506,671	71,617,259

Ⅲ.매출총이익	460,855,580,013	919,283,553,410	422,503,046,257

Ⅳ.판매비와관리비	291,189,410,027	539,496,426,229	252,883,111,901

Ⅴ.경상개발비	142,894,304,618	167,987,151,543	135,167,920,132

Ⅵ.영업이익	26,771,865,368	211,799,975,638	34,452,014,224

Ⅶ.금융수익	8,472,679,544	1,015,014,061	3,943,418,764

Ⅷ.금융비용	10,458,845,498	12,346,498,545	12,196,271,307

Ⅸ.기타영업외수익	47,170,373,234	33,404,001,520	16,452,007,102

Ⅹ.기타영업외비용	63,958,333,988	24,287,979,302	6,190,383,410

XI.법인세비용차감전순이익	7,997,738,660	209,584,513,372	36,460,785,373

XⅡ.법인세비용(수익)	(22,301,909,261)	47,524,066,039	(6,834,285,261)

XⅢ.당기순이익	30,299,647,921	162,060,447,333	43,295,070,634

XIV.기타포괄손익	(13,043,222,241)	(6,090,114,379)	(10,788,578,689)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	(2,218,771,757)	(6,168,670,713)	(5,942,384,941)

1.확정급여제도의 재측정요소	(2,844,579,176)	(7,908,552,196)	(7,618,442,231)

2.법인세 효과	625,807,419	1,739,881,483	1,676,057,290

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(10,824,450,484)	78,556,334	(4,846,193,748)

1.매도가능금융자산평가손익	(5,729,619,105)	(2,845,162,159)	(9,650,757,318)

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

3.해외사업장외화환산외환차이	(6,523,916,163)	2,466,351,399	2,681,396,960

4.법인세 효과	1,212,971,219	673,480,659	2,123,166,610

XV.당기총포괄손익	17,256,425,680	155,970,332,954	32,506,491,945

XVI.당기순이익(손실)의 귀속

(1)지배기업의 소유주	23,325,623,229	154,443,350,262	35,509,505,543

(2)비지배지분	6,974,024,692	7,617,097,071	7,785,565,091

XVII.당기총포괄손익의 귀속

(1)지배기업의 소유주	12,063,423,426	147,890,888,783	24,253,073,187

(2)비지배지분	5,193,002,254	8,079,444,171	8,253,418,758

XVIII.주당이익

(1)기본및희석주당이익	2,242	14,830	3,434

연결 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	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

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

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

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

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

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

2016.12.31 (XⅡ.기말자본)	26,087,777,500	399,877,174,084	17,405,283,671	(9,280,279,450)	408,002,178,305	228,893,998,858	(3,522,753,933)	75,055,753,721	734,516,954,451

연결 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	412,965,176,318	101,712,291,082	(32,819,709,303)

(1)당기순이익(손실)	30,299,647,921	162,060,447,333	43,295,070,634

(2)당기순이익조정을 위한 가감	403,564,039,284	2,378,543,809	(60,649,623,803)

1.퇴직급여	13,506,491,706	11,471,432,498	8,838,012,377

2.감가상각비	35,730,526,862	26,789,818,247	23,201,808,028

3.무형자산상각비	3,132,214,592	23,341,282,564	2,190,507,495

4.대손상각비(환입)	(2,250,641,472)	2,107,923,551	1,843,637,586

5.외화환산손실	6,777,539,981	230,343,528	727,718,315

6.단기금융상품처분손실	4,713,900,000	0	0

7.재고자산평가손실	2,526,730,608	1,444,075,891	0

8.유형자산처분손실	45,976,163	181,825,086	146,163,859

9.무형자산처분손실	23,212,122	123,377,781	186,556,149

10.이자비용	10,074,262,957	13,802,367,611	13,147,661,294

11.무형자산손상차손	45,764,227,809	13,405,994,076	2,873,285,951

12.법인세비용	(22,301,909,261)	47,524,066,039	0

13.외화환산이익	(5,704,505,143)	(5,233,093,788)	(1,850,478,964)

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

15.파생상품평가이익	(2,477,059,530)	0	0

16.유형자산처분이익	(66,849,137)	(241,920,996)	(94,803,839)

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

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

19.이자수익	(2,978,858,182)	(1,008,235,576)	(3,598,550,363)

20.무형자산손상차손환입	(102,496,666)	0	0

21.임대료수익	(206,483,172)	0	0

22.매출채권의감소(증가)	527,491,962,199	(492,037,555,218)	(67,576,073,234)

23.기타채권의감소(증가)	(13,358,343,847)	(2,820,771,439)	(1,253,462,116)

24.재고자산의감소(증가)	(34,681,663,452)	(26,227,184,290)	(26,984,446,101)

25.기타금융자산의감소(증가)	(6,222,323,776)	(2,413,726,423)	2,334,147

26.기타자산의감소(증가)	(28,680,788,508)	(15,586,939,974)	2,029,719,162

27.매입채무의증가(감소)	(7,527,953,027)	3,237,482,087	14,376,321,216

28.기타채무의증가(감소)	(111,226,600,144)	129,466,563,537	2,909,002,405

29.순확정급여부채의증가(감소)	(20,830,963,203)	(18,548,362,537)	(10,360,584,423)

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

31.기타금융부채의 증가(감소)	(162,293,822)	(34,213,923)	(415,811,508)

32.기타부채의 증가(감소)	26,758,673,303	304,710,256,636	(6,538,252,740)

33.기타금융수익	0	0	(27,233,387)

34.법인세수익	0	0	(6,834,285,261)

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

(4)이자수익의 수취	2,609,581,877	1,062,553,725	3,240,988,700

(5)이자비용의지급	(11,788,375,539)	(13,943,447,572)	(12,888,759,455)

(6)법인세지급	(11,841,717,225)	(50,193,415,463)	(6,071,392,679)

Ⅱ.투자활동현금흐름	(355,148,743,287)	(114,374,770,540)	(69,203,329,872)

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

(2)단기금융상품의감소	523,905,266,570	18,165,971,410	72,129,722,284

(3)당기손익인식금융자산의 감소	75,032,343,225	0	0

(4)장기금융상품의 처분	70,000,000	500,000	15,000,000

(5)유형자산의 처분	692,438,122	1,674,599,079	717,924,105

(6)무형자산의 처분	469,454,546	1,892,433,070	354,897,381

(7)정부보조금의 수령	0	300,000,000	0

(8)단기금융상품의 증가	(678,840,886,414)	(16,205,400,000)	(76,550,000,000)

(9)장기금융상품의 취득	(55,000,000)	(230,000,000)	0

(10)유형자산의 취득	(200,257,036,510)	(121,065,025,471)	(69,178,987,276)

(11)무형자산의 취득	(23,834,918,940)	(15,965,791,981)	(11,162,467,987)

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

Ⅲ.재무활동현금흐름	(62,944,873,630)	94,544,873,998	85,122,631,089

(1)단기차입금의 차입	226,418,329,350	26,500,000,000	65,132,597,284

(2)장기차입금의 차입	5,900,000,000	54,600,000,000	89,000,000,000

(3)사채의 발행	0	49,769,600,000	0

(4)단기차입금의 상환	(231,984,480,000)	(24,615,870,970)	(128,977,527,285)

(5)유동성장기차입금의 상환	(15,648,455,086)	(11,227,702,316)	(23,762,694,011)

(6)유동성사채의 상환	(20,000,000,000)	0	(10,000,000,000)

(7)금융리스부채의 감소	(82,862,894)	(72,587,716)	(94,369,614)

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

(9)배당금지급	(20,420,260,000)	0	0

(10)유상증자	0	0	94,341,152,715

Ⅳ.현금및현금성자산의증가	(5,128,440,599)	81,882,394,540	(16,900,408,086)

Ⅴ.기초의현금및현금성자산	138,329,143,213	52,470,956,537	69,297,986,063

Ⅵ.외화표시 현금및현금성자산의 환율변동 효과	(2,828,371,855)	3,975,792,136	73,378,560

Ⅶ.기말의현금및현금성자산	130,372,330,759	138,329,143,213	52,470,956,537