한미약품 사업보고서 (2015.12)
2. 연결재무제표

연결 재무상태표
제 6 기 2015.12.31 현재
제 5 기 2014.12.31 현재
제 4 기 2013.12.31 현재
(단위 : 원)

제 6 기	제 5 기	제 4 기

자산

Ⅰ.유동자산	1,145,121,146,310	537,719,065,230	451,772,129,419

(1)현금및현금성자산	138,329,143,213	52,470,956,537	69,297,986,063

(2)매출채권 및 기타채권	784,572,688,731	290,258,968,858	221,246,696,165

(3)재고자산	158,143,405,464	133,069,039,858	105,792,222,740

(4)당기법인세자산	354,252,365	249,099,152	200,209,269

(5)기타금융자산	44,197,420,929	54,391,484,310	40,967,754,080

(6)기타자산	19,524,235,608	7,279,516,515	14,267,261,102

Ⅱ.비유동자산	577,471,606,508	495,615,461,185	429,097,099,296

(1)매도가능금융자산	42,281,218,857	49,186,804,292	66,268,730,852

(2)유형자산	415,734,360,750	327,872,025,309	259,377,147,601

(3)투자부동산	1,414,995,854	1,548,135,370	1,599,265,366

(4)무형자산	67,151,021,367	87,862,282,787	80,034,774,328

(5)이연법인세자산	35,796,256,953	27,712,324,731	12,416,176,544

(6)기타금융자산	11,783,621,244	826,244,881	8,785,666,316

(7)기타자산	3,310,131,483	607,643,815	615,338,289

자산총계	1,722,592,752,818	1,033,334,526,415	880,869,228,715

부채

Ⅰ.유동부채	673,621,349,463	182,354,086,262	233,860,414,882

(1)매입채무 및 기타채무	238,148,589,084	111,321,956,187	76,224,119,649

(2)단기차입금	37,484,480,000	35,555,941,200	103,851,275,714

(3)단기사채	0	0	0

(4)유동성장기차입금	45,648,455,086	11,227,702,316	23,770,323,607

(5)유동성장기사채	19,979,573,073	0	0

(6)당기법인세부채	6,428,011,657	3,326,195,913	4,245,533,191

(7)금융리스부채	82,862,894	72,587,716	173,222,585

(8)기타금융부채	10,000,000	59,802,754	77,233,387

(9)기타부채	325,839,377,669	20,789,900,176	25,518,706,749

Ⅱ.비유동부채	304,163,469,584	261,734,274,336	184,093,764,676

(1)장기차입금	103,100,000,000	94,113,851,157	12,010,710,448

(2)장기사채	159,549,674,006	129,578,807,644	139,435,973,840

(3)순확정급여부채	25,485,685,365	24,587,998,338	18,492,128,153

(4)반품충당부채	10,988,486,000	8,884,686,310	9,142,286,482

(5)이연법인세부채	2,909,333,234	2,904,775,110	3,345,301,602

(6)금융리스부채	1,581,292,883	1,664,155,777	1,657,890,522

(7)기타금융부채	216,113,566	0	9,473,629

(8)기타부채	332,884,530	0	0

부채총계	977,784,819,047	444,088,360,598	417,954,179,558

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	674,945,182,304	527,462,858,521	409,385,160,619

(1)자본금	25,577,272,500	24,361,305,000	20,702,790,000

(2)기타불입자본	415,639,828,305	417,264,360,805	327,098,251,090

(3)이익잉여금	228,142,893,564	79,682,946,430	49,878,088,715

(4)기타자본구성요소	5,585,187,935	6,154,246,286	11,706,030,814

Ⅱ.비지배지분	69,862,751,467	61,783,307,296	53,529,888,538

자본총계	744,807,933,771	589,246,165,817	462,915,049,157

부채및자본총계	1,722,592,752,818	1,033,334,526,415	880,869,228,715

연결 포괄손익계산서
제 6 기 2015.01.01 부터 2015.12.31 까지
제 5 기 2014.01.01 부터 2014.12.31 까지
제 4 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 6 기	제 5 기	제 4 기

Ⅰ.매출액	1,317,534,519,130	761,279,849,468	730,133,509,597

(1)제품매출	649,510,757,767	655,887,034,519	601,584,101,956

(2)상품매출	134,299,904,602	82,115,257,264	113,315,640,690

(3)임가공매출	15,948,648,844	16,555,308,402	13,925,424,951

(4)기술수출수익	512,500,523,250	1,297,975,000	1,308,342,000

(5)기타매출	5,274,684,667	5,424,274,283	0

Ⅱ.매출원가	398,250,965,720	338,776,803,211	313,679,683,278

(1)제품매출원가	259,021,946,011	255,422,615,444	287,094,094,242

(2)상품매출원가	123,550,802,668	68,717,323,710	15,267,860,778

(3)임가공매출원가	15,201,710,370	14,565,246,798	11,317,728,258

(4)기타매출원가	476,506,671	71,617,259	0

Ⅲ.매출총이익	919,283,553,410	422,503,046,257	416,453,826,319

Ⅳ.판매비와관리비	539,496,426,229	252,883,111,901	259,593,532,509

Ⅴ.경상개발비	167,987,151,543	135,167,920,132	94,965,049,239

Ⅵ.영업이익	211,799,975,638	34,452,014,224	61,895,244,571

Ⅶ.금융수익	1,015,014,061	3,943,418,764	4,239,334,146

Ⅷ.금융비용	12,346,498,545	12,196,271,307	14,890,918,143

Ⅸ.기타영업외수익	33,404,001,520	16,452,007,102	11,093,656,736

Ⅹ.기타영업외비용	24,287,979,302	6,190,383,410	7,508,366,191

XI.법인세비용차감전순이익	209,584,513,372	36,460,785,373	54,828,951,119

XⅡ.법인세비용(수익)	47,524,066,039	(6,834,285,261)	4,294,503,407

XⅢ.당기순이익	162,060,447,333	43,295,070,634	50,534,447,712

XIV.기타포괄손익	(6,090,114,379)	(10,788,578,689)	3,385,139,183

(1)후속적으로 당기손익으로 재분류되지 않는 항목	(6,168,670,713)	(5,942,384,941)	(2,406,771,848)

1.확정급여제도의 재측정요소	(7,908,552,196)	(7,618,442,231)	(3,075,021,125)

2.법인세 효과	1,739,881,483	1,676,057,290	668,249,277

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	78,556,334	(4,846,193,748)	5,791,911,031

1.매도가능금융자산평가손익	(2,845,162,159)	(9,650,757,318)	6,693,357,200

2.현금흐름위험회피파생상품평가손익	(216,113,565)	0	109,833,437

3.해외사업장외화환산외환차이	2,466,351,399	2,681,396,960	485,422,334

4.법인세 효과	673,480,659	2,123,166,610	(1,496,701,940)

XV.당기총포괄손익	155,970,332,954	32,506,491,945	53,919,586,895

XVI.당기순이익(손실)의 귀속

(1)지배기업의 소유주	154,443,350,262	35,509,505,543	43,933,275,559

(2)비지배지분	7,617,097,071	7,785,565,091	6,601,172,153

XVII.당기총포괄손익의 귀속

(1)지배기업의 소유주	147,890,888,783	24,253,073,187	47,309,091,863

(2)비지배지분	8,079,444,171	8,253,418,758	6,610,495,032

XVIII.주당이익

(1)기본및희석주당이익	14,830	3,434	4,871

연결 자본변동표
제 6 기 2015.01.01 부터 2015.12.31 까지
제 5 기 2014.01.01 부터 2014.12.31 까지
제 4 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

자본

자본금	기타불입자본	이익잉여금	기타자본구성요소	비지배지분	자본 합계

주식발행초과금	기타자본잉여금	자기주식	기타불입자본 합계

2013.01.01 (Ⅰ.기초자본)	19,718,190,000	311,905,608,869	17,405,283,671	(880,335,450)	328,430,557,090	8,235,157,912	6,039,869,754	46,919,393,506	409,343,168,262

Ⅱ.연차배당	0	0	0	0	0	0	0	0	0

Ⅲ.유상증자	0	0	0	0	0	0	0	0	0

Ⅳ.무상증자	984,600,000	(984,600,000)	0	0	(984,600,000)	0	0	0	0

Ⅴ.비지배지분감소	0	0	0	0	0	0	0	0	0

Ⅵ.자기주식취득	0	0	0	(347,706,000)	(347,706,000)	0	0	0	(347,706,000)

Ⅶ.당기순이익	0	0	0	0	0	43,933,275,559	0	6,601,172,153	50,534,447,712

Ⅷ.확정급여제도의 재측정손익	0	0	0	0	0	(2,290,344,756)	0	(116,427,092)	(2,406,771,848)

Ⅸ.매도가능금융자산평가손익	0	0	0	0	0	0	5,222,831,803	(2,013,187)	5,220,818,616

Ⅹ.현금흐름위험회피파생상품평가손익	0	0	0	0	0	0	85,670,081	0	85,670,081

XI.해외사업장환산외환차이	0	0	0	0	0	0	357,659,176	127,763,158	485,422,334

2013.12.31 (XⅡ.기말자본)	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

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

연결 현금흐름표
제 6 기 2015.01.01 부터 2015.12.31 까지
제 5 기 2014.01.01 부터 2014.12.31 까지
제 4 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 6 기	제 5 기	제 4 기

Ⅰ.영업활동현금흐름	101,712,291,082	(32,819,709,303)	85,991,520,616

(1)당기순이익(손실)	162,060,447,333	43,295,070,634	50,534,447,712

(2)당기순이익조정을 위한 가감	2,378,543,809	(60,649,623,803)	51,916,050,273

1.퇴직급여	11,471,432,498	8,838,012,377	7,550,157,022

2.재고자산평가손실	0	0	0

3.감가상각비	26,789,818,247	23,201,808,028	25,013,057,737

4.무형자산상각비	23,341,282,564	2,190,507,495	2,075,615,085

5.대손상각비(환입)	2,107,923,551	1,843,637,586	(106,933,020)

6.무형자산손상차손	13,405,994,076	2,873,285,951	2,450,222,254

7.외화환산손실	230,343,528	727,718,315	1,568,587,887

8.유형자산처분손실	181,825,086	146,163,859	251,207,609

9.무형자산처분손실	123,377,781	186,556,149	0

10.지급수수료	0	0	0

11.이자비용	13,802,367,611	13,147,661,294	15,512,103,972

12.파생상품거래손실	0	0	0

13.매도가능금융자산처분손실	0	0	206,557

14.법인세비용	47,524,066,039	0	4,294,503,407

15.외화환산이익	(5,233,093,788)	(1,850,478,964)	(1,137,243,886)

16.유형자산처분이익	(241,920,996)	(94,803,839)	(67,197,597)

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

18.재고자산평가손실환입	0	0	0

19.배당금수익	(347,609,250)	(254,007,300)	(466,014,920)

20.이자수익	(1,008,235,576)	(3,598,550,363)	(2,674,510,299)

21.파생상품평가이익	0	0	0

22.매도가능금융자산처분이익	(13,006,240,077)	(7,039,412,379)	(159,226,462)

23.기타금융수익	0	(27,233,387)	(663,778,441)

24.법인세수익	0	(6,834,285,261)	0

25.매출채권의감소(증가)	(492,037,555,218)	(67,576,073,234)	(4,527,361,771)

26.기타채권의감소(증가)	(2,820,771,439)	(1,253,462,116)	433,503,600

27.재고자산의감소(증가)	(24,783,108,399)	(26,984,446,101)	11,097,738,341

28.기타금융자산의감소(증가)	(2,413,726,423)	2,334,147	6,200,272,298

29.기타자산의감소(증가)	(15,586,939,974)	2,029,719,162	(7,625,999,220)

30.매입채무의증가(감소)	3,237,482,087	14,376,321,216	(7,933,610,626)

31.기타채무의증가(감소)	129,466,563,537	2,909,002,405	2,358,733,587

32.순확정급여부채의증가(감소)	(18,548,362,537)	(10,360,584,423)	(5,223,026,698)

33.판매적립충당부채의증가(감소)	0	0	0

34.반품충당부채의증가(감소)	2,103,799,690	(257,600,172)	(95,744,644)

35.기타금융부채의 증가(감소)	(34,213,923)	(415,811,508)	(5,296,452,805)

36.기타부채의 증가(감소)	304,710,256,636	(6,538,252,740)	9,087,241,306

(3)이자수익의 수취	1,062,553,725	3,240,988,700	2,327,263,287

(4)배당금수취	347,609,250	254,007,300	466,014,920

(5)이자비용의지급	(13,943,447,572)	(12,888,759,455)	(15,569,143,588)

(6)법인세지급	(50,193,415,463)	(6,071,392,679)	(3,683,111,988)

Ⅱ.투자활동현금흐름	(114,374,770,540)	(69,203,329,872)	(38,332,905,559)

(1)매도가능금융자산의 처분	17,057,943,353	14,470,581,621	600,979,905

(2)단기금융상품의 처분	18,165,971,410	72,129,722,284	12,823,394,120

(3)장기금융상품의 처분	500,000	15,000,000	0

(4)정부보조금의 수령	300,000,000	0	0

(5)유형자산의 처분	1,674,599,079	717,924,105	4,230,149,275

(6)투자부동산의 처분	0	0	0

(7)무형자산의 처분	1,892,433,070	354,897,381	0

(8)매도가능금융자산의 취득	0	0	(16,520,000)

(9)종속기업투자주식의 취득	0	0	0

(10)단기금융상품의 증가	(16,205,400,000)	(76,550,000,000)	(21,029,000,000)

(11)장기금융상품의 취득	(230,000,000)	0	(35,000,000)

(12)유형자산의 취득	(121,065,025,471)	(69,178,987,276)	(26,568,970,689)

(13)무형자산의 취득	(15,965,791,981)	(11,162,467,987)	(8,337,938,170)

Ⅲ.재무활동현금흐름	94,544,873,998	85,122,631,089	(32,248,352,914)

(1)단기차입금의 차입	26,500,000,000	65,132,597,284	152,459,970,739

(2)장기차입금의 차입	54,600,000,000	89,000,000,000	10,000,000,000

(3)유상증자	0	94,341,152,715	0

(4)금융부채리스의 증가	0	0	0

(5)사채의 발행	49,769,600,000	0	59,675,000,000

(6)단기사채의 발행	0	0	0

(7)단기차입금의 상환	(24,615,870,970)	(128,977,527,285)	(129,428,055,232)

(8)유동성장기차입금의 상환	(11,227,702,316)	(23,762,694,011)	(53,649,207,125)

(9)장기차입금의 상환	0	0	(879,502,325)

(10)파생상품의 정산	0	0	0

(11)단기사채의 상환	0	0	(10,000,000,000)

(12)유동성사채의 상환	0	(10,000,000,000)	(60,000,000,000)

(13)배당금지급	0	0	0

(14)금융리스부채의 감소	(72,587,716)	(94,369,614)	(78,852,971)

(15)자기주식의 취득	(408,565,000)	(516,528,000)	(347,706,000)

Ⅳ.현금및현금성자산의증가	81,882,394,540	(16,900,408,086)	15,410,262,143

Ⅴ.기초의현금및현금성자산	52,470,956,537	69,297,986,063	55,160,185,480

Ⅵ.외화표시 현금및현금성자산의 환율변동 효과	3,975,792,136	73,378,560	(1,272,461,560)

Ⅶ.기말의현금및현금성자산	138,329,143,213	52,470,956,537	69,297,986,063