한미약품 반기보고서 (2016.06)
4. 재무제표

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	711,354,877,353	994,263,701,562	399,623,592,583

(1)현금및현금성자산	280,258,785,588	121,552,920,890	32,964,121,343

(2)당기손익인식금융자산	77,736,826,028	9,467,918,390	13,749,095,113

(3)매출채권 및 기타채권	217,867,385,921	739,782,012,816	239,484,495,276

(4)재고자산	101,228,620,461	106,512,461,160	84,561,388,714

(5)당기법인세자산	40,791,696	0	249,099,152

(6)기타금융자산	0	0	24,088,454,449

(7)기타자산	34,222,467,659	16,948,388,306	4,526,938,536

Ⅱ.비유동자산	581,150,437,285	490,416,109,286	437,009,079,244

(1)매도가능금융자산	25,076,118,412	40,472,688,631	47,364,256,066

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

(3)유형자산	357,484,461,640	277,446,411,842	223,230,792,903

(4)투자부동산	0	0	80,196,046

(5)무형자산	65,092,898,013	60,734,984,270	84,662,488,924

(6)이연법인세자산	46,750,918,738	34,246,680,694	26,155,297,707

(7)기타금융자산	25,159,985,036	20,003,246,980	714,200,729

(8)기타자산	6,784,208,577	2,710,250,000	0

자산총계	1,292,505,314,638	1,484,679,810,848	836,632,671,827

부채

Ⅰ.유동부채	498,455,537,362	634,618,040,833	149,582,514,791

(1)매입채무 및 기타채무	134,458,259,683	208,693,597,054	86,152,859,225

(2)단기차입금	50,000,000,000	30,984,480,000	32,897,491,200

(3)단기사채	0	0	0

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

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

(6)당기법인세부채	2,010,770,497	6,344,959,314	0

(7)기타금융부채	0	10,000,000	59,802,754

(8)기타부채	232,035,178,394	323,605,431,392	20,472,361,612

Ⅱ.비유동부채	213,816,186,041	284,769,116,741	247,148,254,719

(1)장기차입금	70,000,000,000	90,000,000,000	85,000,000,000

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

(3)순확정급여부채	22,807,274,795	24,014,843,169	23,684,760,765

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

(5)기타금융부채	0	216,113,566	0

부채총계	712,271,723,403	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	164,181,558,732	138,382,803,015	10,199,824,433

Ⅳ.기타자본구성요소	(632,639,631)	3,098,033,125	5,481,695,750

자본총계	580,233,591,235	565,292,653,274	439,901,902,317

부채및자본총계	1,292,505,314,638	1,484,679,810,848	836,632,671,827

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	191,428,424,566	386,875,512,330	199,405,914,277	357,091,576,316	1,113,238,540,769	582,023,312,924

(1)제품매출	113,806,399,219	222,056,219,143	86,633,093,388	191,341,097,407	388,449,128,052	423,834,294,959

(2)상품매출	51,826,505,677	100,664,653,435	53,324,886,470	98,928,539,633	192,287,372,729	136,884,469,074

(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	40,893,345	1,918,848,187	(127,163,606)	345,843,158	4,052,867,894	3,451,265,489

Ⅱ.매출원가	101,427,228,127	199,893,736,260	90,397,267,414	176,692,037,029	358,109,503,327	298,977,179,695

(1)제품매출원가	49,789,112,075	99,027,828,292	36,515,834,968	75,883,671,532	163,037,536,688	162,747,190,773

(2)상품매출원가	48,816,972,312	94,854,390,646	49,746,582,141	92,016,786,757	179,870,256,269	121,664,742,124

(3)임가공매출원가	2,821,143,740	6,011,517,322	4,134,850,305	8,791,578,740	15,201,710,370	14,565,246,798

Ⅲ.매출총이익	90,001,196,439	186,981,776,070	109,008,646,863	180,399,539,287	755,129,037,442	283,046,133,229

Ⅳ.판매비와관리비	59,816,055,433	115,767,888,030	74,196,277,835	119,982,223,409	426,684,952,532	160,274,596,342

Ⅴ.경상개발비	30,116,432,838	62,105,598,007	38,018,532,260	75,861,983,296	148,180,342,543	119,128,655,617

Ⅵ.영업이익	68,708,168	9,108,290,033	(3,206,163,232)	(15,444,667,418)	180,263,742,367	3,642,881,270

Ⅶ.금융수익	2,809,547,908	3,101,098,429	214,971,090	530,865,851	965,431,516	2,620,038,082

Ⅷ.금융비용	2,794,807,146	5,422,558,197	3,131,682,009	5,959,334,358	11,870,341,238	11,337,231,351

Ⅸ.기타영업외수익	16,299,789,985	33,405,435,103	3,591,734,835	18,685,794,627	30,831,487,328	14,140,836,454

Ⅹ.기타영업외비용	1,670,696,009	4,181,907,286	1,202,032,988	1,832,381,037	23,092,175,332	5,006,898,665

XI.법인세비용차감전순이익	14,712,542,906	36,010,358,082	(3,733,172,304)	(4,019,722,335)	177,098,144,641	4,059,625,790

XⅡ.법인세비용(수익)	(1,912,804,278)	(10,208,657,635)	(11,623,405,383)	(15,431,818,167)	43,247,218,549	(11,505,344,263)

XⅢ.당기순이익	16,625,347,184	46,219,015,717	7,890,233,079	11,412,095,832	133,850,926,092	15,564,970,053

XIV.기타포괄손익	(4,675,125,039)	(3,730,672,756)	7,201,319,149	2,884,504,731	(8,051,610,135)	(12,827,029,667)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	0	0	0	0	(5,667,947,510)	(5,299,852,203)

1.확정급여제도의 재측정요소	0	0	0	0	(7,266,599,372)	(6,794,682,311)

2.법인세 효과	0	0	0	0	1,598,651,862	1,494,830,108

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(4,675,125,039)	(3,730,672,756)	7,201,319,149	2,884,504,731	(2,383,662,625)	(7,527,177,464)

1.매도가능금융자산평가손익	(6,314,952,454)	(4,999,027,354)	9,336,801,900	3,802,424,441	(2,839,864,159)	(9,650,227,518)

2.현금흐름위험회피파생상품평가손익	321,202,406	216,113,566	(104,341,453)	(104,341,453)	(216,113,565)	0

3.법인세 효과	1,318,625,009	1,052,241,032	(2,031,141,298)	(813,578,257)	672,315,099	2,123,050,054

XV.당기총포괄손익	11,950,222,145	42,488,342,961	15,091,552,228	14,296,600,563	125,799,315,957	2,737,940,386

XVI.주당이익

(1)기본및희석주당이익	1,598	4,442	773	1,118	12,852	1,505

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	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

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

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	11,412,095,832	2,884,504,731	14,296,600,563

2.당기순이익	0	0	0	0	11,412,095,832	0	11,412,095,832

3.기타포괄손익	0	0	0	0	0	2,884,504,731	2,884,504,731

(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

2015.06.30 (Ⅲ.기말자본)	25,577,272,500	400,387,679,084	(2,153,134,450)	398,234,544,634	21,611,920,265	8,366,200,481	453,789,937,880

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	46,219,015,717	(3,730,672,756)	42,488,342,961

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

3.기타포괄손익	0	0	0	0	0	(3,730,672,756)	(3,730,672,756)

(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)

2016.06.30 (Ⅲ.기말자본)	26,087,777,500	399,877,174,084	(9,280,279,450)	390,596,894,634	164,181,558,732	(632,639,631)	580,233,591,235

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	332,568,592,615	(4,065,801,981)	54,624,810,804	(59,968,839,978)

(1)당기순이익(손실)	46,219,015,717	11,412,095,832	133,850,926,092	15,564,970,053

(2)당기순이익조정을 위한 가감	297,858,155,788	(10,931,807,860)	(24,625,854,603)	(65,396,689,220)

1.퇴직급여	6,127,689,018	5,136,282,242	10,391,214,730	8,087,804,124

2.감가상각비	10,558,882,142	8,544,680,642	18,561,156,859	15,355,023,431

3.무형자산상각비	868,603,760	899,006,111	23,093,058,519	2,035,646,298

4.대손상각비(환입)	(2,484,990,559)	2,925,479,243	2,220,214,192	1,968,778,806

5.무형자산손상차손	0	0	13,405,994,076	2,789,609,698

6.외화환산손실	3,170,121,547	277,282,941	167,170,589	703,919,226

7.유형자산처분손실	3,422,000	3,664,428	4,238,246	53,879,801

8.무형자산처분손실	0	4,400,000	123,377,781	183,602,441

9.이자비용	5,071,928,060	5,952,209,358	13,365,129,649	12,387,043,907

10.지급수수료	0	16,725,327	0	0

11.파생상품거래손실	0	0	0	0

12.매도가능금융자산처분손실	0	0	0	0

13.법인세비용	0	0	43,247,218,549	0

14.재고자산평가손실환입	(1,285,492,880)	554,497,000	0	0

15.외화환산이익	(4,451,564,970)	(2,412,592,580)	(5,229,717,016)	(1,654,545,902)

16.기타금융수익	0	0	0	(27,233,387)

17.유형자산처분이익	(5,908,091)	(144,664,431)	(155,214,078)	(63,628,936)

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

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

20.이자수익	(541,238,666)	(526,740,851)	(961,306,516)	(2,522,304,695)

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

22.파생상품평가이익	(2,559,859,763)	0	0	0

23.대손충당금(환입)	0	0	0	0

24.법인세수익	(10,208,657,635)	(15,431,818,167)	0	(11,505,344,263)

25.매출채권의 감소(증가)	523,080,420,053	7,731,696,270	(497,685,161,043)	(62,114,619,277)

26.기타채권의 감소(증가)	1,208,237,476	1,930,745,127	(3,931,525,169)	(1,930,120,303)

27.재고자산의 감소(증가)	6,569,333,579	(10,022,632,840)	(21,951,072,446)	(17,539,111,531)

28.기타금융자산의감소(증가)	(4,906,443,695)	(2,566,870,000)	(5,641,870,000)	(347,697,977)

29.기타자산의감소(증가)	(15,203,861,171)	(4,512,671,155)	(15,813,068,404)	1,866,045,056

30.매입채무의증가(감소)	2,910,550,514	8,343,012,808	4,318,213,599	9,432,654,626

31.기타채무의증가(감소)	(107,325,062,737)	6,250,779,214	123,697,177,926	1,250,043,027

32.판매적립충당부채의증가(감소)	0	0	0	0

33.순확정급여부채의증가(감소)	(7,335,257,392)	(3,647,837,728)	(17,327,731,697)	(9,280,479,863)

34.반품충당부채의 증가(감소)	343,145,050	1,296,753,287	2,103,799,690	(257,600,172)

35.기타금융부채의증가(감소)	0	0	(50,161,570)	0

36.기타부채의증가(감소)	(91,580,252,998)	(8,179,344,779)	302,833,069,780	(6,938,696,476)

(3)이자수익의 수취	290,944,305	509,181,069	709,637,572	1,785,374,655

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

(5)이자비용의지급	(6,303,203,306)	(5,573,580,314)	(13,183,931,398)	(12,126,200,083)

(6)법인세지급	(5,618,319,889)	170,700,042	(42,473,576,109)	(48,889,883)

Ⅱ.투자활동현금흐름	(113,722,920,523)	(47,145,105,365)	(57,459,529,354)	(58,125,357,928)

(1)단기금융상품의 처분	0	10,000,000,000	10,000,000,000	68,143,211,600

(2)당기손익인식금융자산의 감소	9,467,918,390	0	4,281,176,723	0

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

(4)유형자산의 처분	46,113,486	161,493,492	345,410,341	176,111,659

(5)투자부동산의 처분	0	79,486,381	0	0

(6)무형자산의 처분	94,000,000	200,000,000	1,892,433,070	300,976,022

(7)당기손익인식금융자산의증가	(79,763,626,028)	(35,002,659,612)	0	(13,749,095,113)

(8)정부보조금의 수령	0	0	300,000,000	0

(9)단기금융상품의 증가	0	0	0	(68,000,000,000)

(10)매도가능금융자산의 취득	0	(21,682,115,565)	0	0

(11)종속기업투자주식의 취득	0	0	0	0

(12)유형자산의 취득	(60,248,886,610)	(34,188,580,877)	(78,775,747,313)	(48,629,679,512)

(13)무형자산의 취득	(7,758,569,480)	(5,428,758,102)	(12,560,745,528)	(10,837,464,205)

Ⅲ.재무활동현금흐름	(63,531,885,000)	67,360,976,030	87,446,064,030	86,005,694,714

(1)단기차입금의 차입	46,015,520,000	0	20,000,000,000	65,132,597,284

(2)장기차입금의 차입	0	20,000,000,000	50,000,000,000	85,000,000,000

(3)유상증자	0	0	0	94,341,152,715

(4)단기사채의 발행	0	0	0	0

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

(6)단기차입금의 상환	(77,000,000,000)	(2,000,058,970)	(21,914,970,970)	(127,951,527,285)

(7)장기차입금의 상환	(5,000,000,000)	0	(10,000,000,000)	(20,000,000,000)

(8)파생상품의 정산	0	0	0	0

(9)단기사채의 상환	0	0	0	0

(10)유동성사채의 상환	0	0	0	(10,000,000,000)

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

(12)배당금지급	(20,420,260,000)	0	0	0

Ⅳ.현금및현금성자산의증가	155,313,787,092	16,150,068,684	84,611,345,480	(32,088,503,192)

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

Ⅵ.현금및현금성자산의 환율변동 효과	3,392,077,606	1,564,284,921	3,977,454,067	76,096,910

Ⅶ.기말의현금및현금성자산	280,258,785,588	50,678,474,948	121,552,920,890	32,964,121,343