한미약품 분기보고서 (2017.03)
4. 재무제표

재무상태표
제 8 기 1분기말 2017.03.31 현재
제 7 기말 2016.12.31 현재
제 6 기말 2015.12.31 현재
(단위 : 원)

제 8 기 1분기말	제 7 기말	제 6 기말

자산

Ⅰ.유동자산	488,708,184,280	670,598,130,550	994,263,701,562

(1)현금및현금성자산	103,617,062,781	125,913,717,549	121,552,920,890

(2)당기손익인식금융자산	8,092,700,000	2,477,059,530	9,467,918,390

(3)매출채권 및 기타채권	204,424,341,728	231,934,652,989	739,782,012,816

(4)재고자산	131,356,108,078	124,047,210,920	106,512,461,160

(5)기타금융자산	0	140,052,041,279	0

(6)기타자산	41,217,971,693	46,173,448,283	16,948,388,306

Ⅱ.비유동자산	740,235,065,376	675,577,395,313	490,416,109,286

(1)매도가능금융자산	24,866,112,918	24,341,285,762	40,472,688,631

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

(3)유형자산	539,793,689,662	471,032,559,707	277,446,411,842

(4)무형자산	28,708,552,667	28,234,353,511	60,734,984,270

(5)이연법인세자산	69,257,307,791	66,519,404,665	34,246,680,694

(6)기타금융자산	17,325,487,111	25,557,156,226	20,003,246,980

(7)기타자산	5,482,068,358	5,090,788,573	2,710,250,000

자산총계	1,228,943,249,656	1,346,175,525,863	1,484,679,810,848

부채

Ⅰ.유동부채	394,251,704,106	518,764,436,303	634,618,040,833

(1)매입채무 및 기타채무	160,870,501,945	250,320,445,049	208,693,597,054

(2)단기차입금	92,285,049,567	72,418,329,350	30,984,480,000

(3)유동성장기차입금	40,000,000,000	40,000,000,000	45,000,000,000

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

(5)당기법인세부채	3,231,070,404	1,033,315,631	6,344,959,314

(6)기타금융부채	0	0	10,000,000

(7)기타부채	97,865,082,190	105,003,812,295	323,605,431,392

Ⅱ.비유동부채	294,026,806,968	292,072,783,988	284,769,116,741

(1)장기차입금	60,000,000,000	30,000,000,000	90,000,000,000

(2)장기사채	109,762,107,951	109,733,241,244	159,549,674,006

(3)순확정급여부채	20,930,880,364	18,060,296,566	24,014,843,169

(4)반품충당부채	10,838,478,653	10,952,126,178	10,988,486,000

(5)기타금융부채	92,495,340,000	123,327,120,000	216,113,566

부채총계	688,278,511,074	810,837,220,291	919,387,157,574

자본

Ⅰ.납입자본	27,908,630,000	26,087,777,500	25,577,272,500

(1)자본금	27,908,630,000	26,087,777,500	25,577,272,500

Ⅱ.기타불입자본	382,325,932,664	390,596,894,634	398,234,544,634

Ⅲ.이익잉여금	131,161,626,333	119,857,718,736	138,382,803,015

Ⅳ.기타자본구성요소	(731,450,415)	(1,204,085,298)	3,098,033,125

자본총계	540,664,738,582	535,338,305,572	565,292,653,274

부채및자본총계	1,228,943,249,656	1,346,175,525,863	1,484,679,810,848

포괄손익계산서
제 8 기 1분기 2017.01.01 부터 2017.03.31 까지
제 7 기 1분기 2016.01.01 부터 2016.03.31 까지
제 7 기 2016.01.01 부터 2016.12.31 까지
제 6 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 8 기 1분기	제 7 기 1분기	제 7 기	제 6 기

3개월	누적	3개월	누적

Ⅰ.매출액	178,114,577,535	178,114,577,535	195,447,087,764	195,447,087,764	687,781,953,844	1,113,238,540,769

(1)제품매출	126,694,446,896	126,694,446,896	108,249,819,924	108,249,819,924	460,840,307,222	388,449,128,052

(2)상품매출	30,375,765,813	30,375,765,813	48,838,147,758	48,838,147,758	175,719,358,999	192,287,372,729

(3)임가공매출	3,722,714,709	3,722,714,709	3,435,265,240	3,435,265,240	15,544,556,397	15,948,648,844

(4)기술수출수익	17,292,458,960	17,292,458,960	33,045,900,000	33,045,900,000	27,726,523,333	512,500,523,250

(5)기타매출	29,191,157	29,191,157	1,877,954,842	1,877,954,842	7,951,207,893	4,052,867,894

Ⅱ.매출원가	84,968,645,961	84,968,645,961	98,466,508,133	98,466,508,133	381,249,339,414	358,109,503,327

(1)제품매출원가	54,131,823,289	54,131,823,289	49,238,716,217	49,238,716,217	201,444,723,455	163,037,536,688

(2)상품매출원가	28,283,314,160	28,283,314,160	46,037,418,334	46,037,418,334	168,099,154,417	179,870,256,269

(3)임가공매출원가	2,553,508,512	2,553,508,512	3,190,373,582	3,190,373,582	11,705,461,542	15,201,710,370

Ⅲ.매출총이익	93,145,931,574	93,145,931,574	96,980,579,631	96,980,579,631	306,532,614,430	755,129,037,442

Ⅳ.판매비와관리비	45,272,670,007	45,272,670,007	55,951,832,597	55,951,832,597	188,045,840,140	426,684,952,532

Ⅴ.경상개발비	32,219,662,916	32,219,662,916	31,989,165,169	31,989,165,169	122,888,338,497	148,180,342,543

Ⅵ.영업이익	15,653,598,651	15,653,598,651	9,039,581,865	9,039,581,865	(4,401,564,207)	180,263,742,367

Ⅶ.금융수익	1,800,271,500	1,800,271,500	291,550,521	291,550,521	6,708,802,994	965,431,516

Ⅷ.금융비용	2,415,482,746	2,415,482,746	2,627,751,051	2,627,751,051	9,429,012,018	11,870,341,238

Ⅸ.기타영업외수익	10,509,818,548	10,509,818,548	17,105,645,118	17,105,645,118	45,773,946,330	30,831,487,328

Ⅹ.기타영업외비용	11,671,781,852	11,671,781,852	2,511,211,277	2,511,211,277	62,827,857,329	23,092,175,332

XI.법인세비용차감전순이익	13,876,424,101	13,876,424,101	21,297,815,176	21,297,815,176	(24,175,684,230)	177,098,144,641

XⅡ.법인세비용(수익)	2,572,516,504	2,572,516,504	(8,295,853,357)	(8,295,853,357)	(28,115,270,027)	43,247,218,549

XⅢ.당기순이익(손실)	11,303,907,597	11,303,907,597	29,593,668,533	29,593,668,533	3,939,585,797	133,850,926,092

XIV.기타포괄손익	472,634,884	472,634,884	944,452,283	944,452,283	(6,346,528,499)	(8,051,610,135)

(1)후속적으로 당기손익으로 재분류되지 않는 항목	0	0	0	0	(2,044,410,076)	(5,667,947,510)

1.확정급여제도의 재측정요소	0	0	0	0	(2,621,038,558)	(7,266,599,372)

2.법인세 효과	0	0	0	0	576,628,482	1,598,651,862

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	472,634,884	472,634,884	944,452,283	944,452,283	(4,302,118,423)	(2,383,662,625)

1.매도가능금융자산평가손익	605,942,157	605,942,157	1,315,925,100	1,315,925,100	(5,731,650,004)	(2,839,864,159)

2.파생상품평가이익	0	0	(105,088,840)	(105,088,840)

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

4.법인세 효과	(133,307,273)	(133,307,273)	(266,383,977)	(266,383,977)	1,213,418,016	672,315,099

XV.당기총포괄손익	11,776,542,481	11,776,542,481	30,538,120,816	30,538,120,816	(2,406,942,702)	125,799,315,957

XVI.주당이익

(1)기본및희석주당이익	1,016	1,016	2,844	2,844	379	12,852

자본변동표
제 8 기 1분기 2017.01.01 부터 2017.03.31 까지
제 7 기 1분기 2016.01.01 부터 2016.03.31 까지
제 7 기 2016.01.01 부터 2016.12.31 까지
제 6 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	자기주식	이익잉여금	기타자본구성요소	자본 합계

2015.01.01 (Ⅰ.기초자본)	24,361,305,000	401,603,646,584	(1,744,569,450)	10,199,824,433	5,481,695,750	439,901,902,317

Ⅱ.당기순이익	0	0	0	133,850,926,092	0	133,850,926,092

Ⅲ.매도가능금융자산평가손익	0	0	0	0	(2,215,094,044)	(2,215,094,044)

Ⅳ.순확정급여부채의 재측정요소	0	0	0	(5,667,947,510)	0	(5,667,947,510)

Ⅴ.파생상품평가이익	0	0	0	0	(168,568,581)	(168,568,581)

Ⅵ.무상증자	1,215,967,500	(1,215,967,500)	0	0	0	0

Ⅶ.자기주식 취득	0	0	(408,565,000)	0	0	(408,565,000)

Ⅷ.유상증자	0	0	0	0	0	0

Ⅸ.배당금	0	0	0	0	0	0

2015.12.31 (Ⅹ.기말자본)	25,577,272,500	400,387,679,084	(2,153,134,450)	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)	138,382,803,015	3,098,033,125	565,292,653,274

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

Ⅲ.매도가능금융자산평가손익	0	0	0	0	(4,470,687,004)	(4,470,687,004)

Ⅳ.순확정급여부채의 재측정요소	0	0	0	(2,044,410,076)	0	(2,044,410,076)

Ⅴ.파생상품평가이익	0	0	0	0	168,568,581	168,568,581

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

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

Ⅷ.유상증자	0	0	0	0	0	0

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

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

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	29,593,668,533	0	29,593,668,533

Ⅲ.매도가능금융자산평가손익	0	0	0	0	1,026,421,578	1,026,421,578

Ⅳ.순확정급여부채의 재측정요소	0	0	0	0	0	0

Ⅴ.파생상품평가이익	0	0	0	0	(81,969,295)	(81,969,295)

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

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

Ⅷ.유상증자	0	0	0	0	0	0

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

2016.03.31 (Ⅹ.기말자본)	26,087,777,500	399,877,174,084	(9,280,279,450)	147,556,211,548	4,042,485,408	568,283,369,090

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	11,303,907,597	0	11,303,907,597

Ⅲ.매도가능금융자산평가손익	0	0	0	0	472,634,883	472,634,883

Ⅳ.순확정급여부채의 재측정요소	0	0	0	0	0	0

Ⅴ.파생상품평가이익	0	0	0	0	0	0

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

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

Ⅷ.유상증자	0	0	0	0	0	0

Ⅸ.배당금	0	0	0	0	0	0

2017.03.31 (Ⅹ.기말자본)	27,908,630,000	398,056,321,584	(15,730,388,920)	131,161,626,333	(731,450,415)	540,664,738,582

현금흐름표
제 8 기 1분기 2017.01.01 부터 2017.03.31 까지
제 7 기 1분기 2016.01.01 부터 2016.03.31 까지
제 7 기 2016.01.01 부터 2016.12.31 까지
제 6 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 8 기 1분기	제 7 기 1분기	제 7 기	제 6 기

Ⅰ.영업활동현금흐름	(58,517,818,503)	346,525,248,126	394,104,284,053	54,624,810,804

(1)당기순이익(손실)	11,303,907,597	29,593,668,533	3,939,585,797	133,850,926,092

(2)당기순이익조정을 위한 가감	(63,946,913,380)	319,300,650,403	408,026,770,894	(24,625,854,603)

1.대손상각비(환입)	176,646,060	(2,708,008,386)	(2,221,430,646)	2,220,214,192

2.퇴직급여	3,163,225,068	3,063,844,509	12,255,378,042	10,391,214,730

3.감가상각비	4,376,700,431	5,184,097,986	22,574,370,881	18,561,156,859

4.무형자산상각비	691,733,721	417,241,968	1,969,034,352	23,093,058,519

5.외화환산손실	8,059,791,911	2,136,299,429	6,717,527,360	167,170,589

6.단기금융상품처분손실	0	0	4,713,900,000	0

7.재고자산평가손실	1,184,226,111	(1,886,377,830)	2,845,984,166	1,731,002,000

8.유형자산처분손실	497,090	78,000	14,700,912	4,238,246

9.무형자산처분손실	1,540,000	0	23,212,122	123,377,781

10.이자비용	2,415,482,746	2,627,751,051	9,078,381,881	13,365,129,649

11.지급수수료	0	26,719,921	0	0

12.무형자산손상차손	0	0	45,764,227,809	13,405,994,076

13.법인세비용	2,572,516,504	(8,295,853,357)	(28,115,270,027)	43,247,218,549

14.외화환산이익	(7,769,610,018)	(3,259,831,496)	(5,703,914,068)	(5,229,717,016)

15.파생상품거래이익	(1,335,640,470)	0	0	0

16.매도가능금융자산처분이익	0	0	(14,042,586,854)	(13,006,240,077)

17.파생상품평가이익	0	0	(2,477,059,530)	0

18.유형자산처분이익	0	(5,908,091)	(62,448,546)	(155,214,078)

19.무형자산처분이익	0	(1,000,000)	(1,000,000)	(56,211,522)

20.배당금수익	(122,000,000)	(122,000,000)	(122,000,000)	(347,609,250)

21.이자수익	(464,631,030)	(291,550,521)	(1,215,183,680)	(961,306,516)

22.무형자산손상차손환입	0	0	(102,496,666)	0

23.매출채권의 감소(증가)	938,974,890	513,728,833,884	521,915,835,281	(497,685,161,043)

24.기타채권의 증가	17,647,545,418	879,880,332	(14,142,672,534)	(3,931,525,169)

25.재고자산의 증가	(8,493,123,269)	4,922,859,804	(20,380,733,926)	(23,682,074,446)

26.기타금융자산의증가	8,572,336,619	(5,251,443,695)	(5,056,234,580)	(5,641,870,000)

27.기타자산의증가	4,477,480,957	(10,673,571,145)	(28,021,281,554)	(15,813,068,404)

28.매입채무의증가(감소)	(3,557,844,816)	(922,993,141)	(369,084,991)	4,318,213,599

29.기타채무의증가(감소)	(88,937,742,403)	(110,158,256,159)	(104,987,682,188)	123,697,177,926

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

31.순확정급여부채의감소	(292,641,270)	(381,720,602)	(20,830,963,203)	(17,327,731,697)

32.반품충당부채의 증가(감소)	(113,647,525)	277,029,695	(36,359,822)	2,103,799,690

33.기타부채의증가	(7,138,730,105)	(70,005,471,753)	28,052,620,903	302,833,069,780

(3)이자수익의 수취	136,323,310	168,538,439	705,149,230	709,637,572

(4)배당금수취	122,000,000	122,000,000	122,000,000	347,609,250

(5)이자비용의지급	(2,887,163,900)	(2,633,462,559)	(11,010,170,738)	(13,183,931,398)

(6)법인세지급	(3,245,972,130)	(26,146,690)	(7,679,051,130)	(42,473,576,109)

Ⅱ.투자활동현금흐름	49,907,628,591	(18,532,460,401)	(318,897,776,032)	(57,459,529,354)

(1)매도가능금융자산의 처분	81,115,000	47,725,000	27,514,284,719	17,057,943,353

(2)단기금융상품의감소	140,052,041,279	0	0	10,000,000,000

(3)유형자산의 처분	2,628,949	9,913,286	139,613,937	345,410,341

(4)무형자산의 처분	260,000,000	94,000,000	469,454,546	1,892,433,070

(5)당기손익인식금융자산의 감소	3,812,700,000	9,467,918,390	84,500,261,615	4,281,176,723

(6)정부보조금의 수령	0	0	0	300,000,000

(7)단기금융상품의 증가	0	0	(140,052,041,279)	0

(8)유형자산의 취득	(93,033,575,940)	(24,365,167,519)	(192,818,485,039)	(78,775,747,313)

(9)무형자산의 취득	(1,267,280,697)	(3,786,849,558)	(18,806,175,926)	(12,560,745,528)

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

Ⅲ.재무활동현금흐름	(6,512,366,521)	(12,448,266,647)	(71,113,555,650)	87,446,064,030

(1)사채의 발행	0	0	0	49,769,600,000

(2)단기차입금의 차입	22,356,072,299	29,678,878,353	223,418,329,350	20,000,000,000

(3)장기차입금의 차입	50,000,000,000	10,000,000,000	0	50,000,000,000

(4)단기차입금의 상환	(2,418,329,350)	0	(231,984,480,000)	(21,914,970,970)

(5)사채의상환	0	0	(20,000,000,000)	0

(6)유동성장기차입금의상환	(20,000,000,000)	(45,000,000,000)	(15,000,000,000)	(10,000,000,000)

(7)자기주식의 취득	(6,450,109,470)	(7,127,145,000)	(7,127,145,000)	(408,565,000)

(8)배당금지급	0	0	(20,420,260,000)	0

(9)유동성사채의 상환	(50,000,000,000)	0	0	0

Ⅳ.현금및현금성자산의증가	(15,122,556,433)	315,544,521,078	4,092,952,371	84,611,345,480

Ⅴ.기초의현금및현금성자산	125,913,717,549	121,552,920,890	121,552,920,890	32,964,121,343

Ⅵ.현금및현금성자산의 환율변동 효과	(7,174,098,335)	1,679,981,355	267,844,288	3,977,454,067

Ⅶ.기말의현금및현금성자산	103,617,062,781	438,777,423,323	125,913,717,549	121,552,920,890