미원화학 반기보고서 (2016.06)
4. 재무제표

재무상태표
제 6 기 반기말 2016.06.30 현재
제 5 기말 2015.12.31 현재
제 4 기말 2014.12.31 현재
(단위 : 원)

제 6 기 반기말	제 5 기말	제 4 기말

자산

유동자산	58,070,612,236	47,176,641,717	47,539,525,291

현금및현금성자산	26,287,742,279	15,969,746,154	10,953,369,233

단기금융상품	0	0	9,990,820

매출채권및기타수취채권	18,145,865,049	17,062,331,079	20,132,983,626

매출채권	17,659,675,180	16,582,413,160	19,853,893,978

대손충당금	(176,596,752)	(165,824,131)	(198,538,940)

미수금	291,751,002	415,701,247	264,422,671

미수수익	32,764,754	1,930,220	1,693,190

단기대여금	338,270,865	228,110,583	211,512,727

매도가능금융자산	4,416,553,000	4,238,653,390	4,060,562,300

매도가능금융자산	4,416,553,000	4,238,653,390	4,060,562,300

재고자산	8,999,374,408	9,491,952,447	12,154,036,559

제품	3,159,143,020	3,977,771,026	4,764,157,701

평가손실충당금	(8,119,701)	(22,028,547)	(42,962,051)

원재료	4,372,076,375	4,497,471,950	6,088,403,152

저장품	327,984,616	338,464,772	314,677,623

미착품	1,148,290,098	700,273,246	1,029,760,134

기타유동자산	221,077,500	413,958,647	228,582,753

선급금	60,173,196	345,164,902	181,377,208

선급비용	160,904,304	68,793,745	47,205,545

비유동자산	51,232,515,126	49,227,352,338	43,342,754,224

장기매출채권및기타수취채권	1,091,832,954	840,897,439	768,622,918

장기대여금	699,527,620	638,746,740	451,028,077

현재가치할인차금	(35,303,666)	(35,293,301)	(29,421,159)

보증금	426,109,000	235,944,000	345,516,000

장기금융상품	1,500,000	1,500,000	1,500,000

매도가능금융자산	12,575,000,000	10,225,000,000	8,500,000,000

매도가능금융자산	12,575,000,000	10,225,000,000	8,500,000,000

유형자산	36,518,263,292	37,113,800,463	32,962,332,128

토지	21,124,358,433	20,774,508,003	20,738,384,803

정부보조금	0	0	(1,370,000,000)

건물	7,223,394,188	6,984,335,288	4,941,666,792

정부보조금	(1,301,500,001)	(1,347,166,667)	0

감가상각누계액	(3,520,410,196)	(3,364,316,895)	(3,134,673,004)

구축물	7,431,989,703	6,576,389,953	5,088,832,023

감가상각누계액	(4,133,796,212)	(3,843,723,587)	(3,423,761,931)

기계장치	29,864,985,153	29,912,768,108	25,642,532,652

감가상각누계액	(21,328,040,091)	(19,539,157,114)	(16,274,312,607)

차량운반구	797,845,882	747,954,202	655,738,660

감가상각누계액	(546,443,962)	(495,883,435)	(403,974,627)

공기구비품	1,356,110,932	1,359,950,172	1,274,410,172

감가상각누계액	(1,224,163,545)	(1,200,503,079)	(1,122,007,119)

건설중인자산	773,933,008	548,645,514	349,496,314

무형자산	518,550,830	518,786,386	582,931,128

시설이용권	517,412,310	517,412,310	581,085,940

산업재산권	1,138,520	1,374,076	1,845,188

투자부동산	528,868,050	528,868,050	528,868,050

토지	528,865,050	528,865,050	528,865,050

건물	101,913,250	101,913,250	101,913,250

감가상각누계액	(101,910,250)	(101,910,250)	(101,910,250)

자산총계	109,303,127,362	96,403,994,055	90,882,279,515

부채

유동부채	14,825,431,213	7,783,673,295	15,983,542,049

매입채무및기타채무	11,161,076,686	3,539,198,389	11,976,089,338

매입채무	8,455,372,344	1,775,479,059	9,161,574,460

미지급금	1,738,558,866	713,114,365	1,791,468,168

미지급비용	967,145,476	1,050,604,965	1,023,046,710

단기차입금	595,714,117	967,971,677	1,931,246,584

당기법인세부채	2,628,002,106	2,419,148,507	1,556,778,798

상여충당부채	146,466,405	139,972,695	118,672,300

기타유동부채	294,171,899	717,382,027	400,755,029

선수금	177,848,497	292,605,963	81,243,970

예수금	116,323,402	424,776,064	319,511,059

비유동부채	6,126,515,818	5,803,826,554	5,145,555,816

장기매입채무및기타채무	1,225,000,000	1,380,000,000	1,420,000,000

예수보증금	1,225,000,000	1,380,000,000	1,420,000,000

확정급여부채	2,897,348,634	2,510,184,919	1,725,383,030

확정급여채무	2,915,127,752	2,525,538,352	1,734,722,323

사외적립자산	(17,779,118)	(15,353,433)	(9,339,293)

이연법인세부채	2,004,167,184	1,913,641,635	2,000,172,786

부채총계	20,951,947,031	13,587,499,849	21,129,097,865

자본

자본금	2,366,860,000	2,366,860,000	2,347,435,000

보통주자본금	2,366,860,000	2,366,860,000	2,347,435,000

자본잉여금	32,997,859,662	32,997,859,662	32,163,458,662

주식발행초과금	32,997,859,662	32,997,859,662	32,163,458,662

기타자본구성요소	(31,361,959)	(31,361,959)	(31,361,959)

자기주식처분손실	(31,361,959)	(31,361,959)	(31,361,959)

기타포괄손익누계액	3,112,080,053	1,447,549,847	(125,372,223)

매도가능증권평가손익	3,112,080,053	1,447,549,847	(125,372,223)

이익잉여금	49,905,742,575	46,035,586,656	35,399,022,170

이익준비금	386,211,400	93,291,400	0

임의적립금	450,000,000	600,000,000	750,000,000

미처분이익잉여금	49,069,531,175	45,342,295,256	34,649,022,170

자본총계	88,351,180,331	82,816,494,206	69,753,181,650

자본과부채총계	109,303,127,362	96,403,994,055	90,882,279,515

포괄손익계산서
제 6 기 반기 2016.01.01 부터 2016.06.30 까지
제 5 기 반기 2015.01.01 부터 2015.06.30 까지
제 5 기 2015.01.01 부터 2015.12.31 까지
제 4 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 6 기 반기	제 5 기 반기	제 5 기	제 4 기

3개월	누적	3개월	누적

매출	35,533,177,079	71,373,998,378	36,425,233,005	74,217,331,368	145,730,164,666	151,806,783,252

제품매출액	32,076,450,876	64,588,477,310	31,658,063,669	64,860,918,424	128,114,589,913	129,542,431,800

원재료매출액	3,456,726,203	6,785,521,068	4,767,169,336	9,356,412,944	17,615,574,753	22,264,351,452

매출원가	27,307,247,212	55,086,296,442	29,698,224,973	60,264,479,683	118,836,208,327	128,048,696,327

제품매출원가	24,558,729,762	49,589,687,065	25,650,105,581	52,315,983,043	103,883,730,956	109,013,219,251

원재료매출원가	2,748,517,450	5,496,609,377	4,048,119,392	7,948,496,640	14,952,477,371	19,035,477,076

매출총이익	8,225,929,867	16,287,701,936	6,727,008,032	13,952,851,685	26,893,956,339	23,758,086,925

판매비와관리비	3,127,690,684	6,426,992,620	3,123,662,194	6,543,931,986	13,219,944,252	12,987,821,237

급여	455,305,916	907,317,294	433,044,892	858,182,080	2,117,841,631	2,001,820,447

퇴직급여	50,075,067	100,150,134	50,188,977	100,377,954	200,755,908	154,922,726

복리후생비	65,102,684	121,037,373	83,285,298	132,211,791	251,705,266	238,770,255

여비교통비	66,279,835	101,716,193	35,853,497	72,301,747	142,023,572	97,958,688

통신비	15,114,424	29,320,149	16,117,272	31,922,176	63,679,953	59,797,998

수도광열비	2,620,552	9,694,950	3,559,730	12,745,164	21,792,318	22,176,868

전력비	10,333,510	24,742,282	10,193,396	24,671,209	51,864,699	48,443,149

세금과공과	2,398,600	34,911,970	186,260	21,480,860	45,975,270	44,667,860

감가상각비	49,295,640	96,349,604	43,133,863	79,529,077	166,083,008	190,327,982

무형자산상각비	117,778	235,556	117,778	235,556	471,112	471,112

수선비	16,016,818	30,114,546	38,783,333	55,283,970	87,997,147	91,352,050

소모품비	11,751,550	19,861,841	5,443,813	15,416,802	49,319,255	23,634,628

보험료	3,339,625	7,245,329	4,646,605	10,563,867	20,762,353	28,095,204

접대비	35,975,665	67,065,439	24,577,964	45,099,022	92,496,796	95,396,768

광고선전비	2,122,727	2,122,727	0	0	2,000,000	4,859,091

기술개발비	99,083,073	184,772,077	52,535,177	121,472,503	340,084,146	386,923,865

보관료	34,675,234	63,896,059	27,605,929	76,957,612	122,303,255	116,663,618

견본비	3,229,578	5,736,274	2,330,331	6,519,647	13,024,133	12,688,246

포장비	44,505,329	99,307,822	29,854,001	61,700,981	153,371,292	108,488,110

운반비	888,539,295	1,806,634,905	925,185,465	1,827,878,630	3,659,306,605	3,603,748,675

대손상각비(대손충당금환입)	(3,849,472)	10,772,621	(31,036,715)	(14,698,394)	(32,714,809)	26,084,296

차량유지비	17,516,422	36,641,574	17,057,038	36,788,979	72,532,563	83,058,020

임차료	984,000	984,000	2,434,000	2,434,000	7,228,000	1,968,000

도서인쇄비	3,459,164	5,842,742	766,709	2,904,559	14,142,005	16,756,249

교육훈련비	958,755	23,001,537	5,439,200	6,563,200	11,418,784	9,296,839

지급수수료	45,110,718	113,375,129	42,148,675	110,466,384	224,652,501	216,797,496

수출비용	1,207,628,197	2,524,142,493	1,300,209,706	2,844,922,610	5,319,827,489	5,302,652,997

영업이익	5,098,239,183	9,860,709,316	3,603,345,838	7,408,919,699	13,674,012,087	10,770,265,688

기타수익	87,456,790	178,809,827	96,031,413	218,778,487	419,465,137	384,449,376

임대료수익	39,569,620	82,162,685	39,257,582	81,296,811	166,247,973	158,710,088

잡이익	47,887,170	96,647,142	56,773,831	137,481,676	253,217,164	225,739,288

기타비용	12,122,677	19,597,767	67,026,173	135,631,889	175,668,327	117,906,573

기부금	360,000	1,000,000	1,360,000	17,180,000	26,280,000

유형자산처분손실	494,500	3,612,500	0	1,000	3,174,500	4,313,000

무형자산손상차손	0	57,600,000	57,600,000	63,673,630	0

잡손실	11,628,177	15,625,267	8,426,173	76,670,889	91,640,197	87,313,573

금융수익	725,145,497	1,101,478,339	385,712,525	776,258,464	1,555,287,158	946,201,234

이자수익	68,592,225	133,346,338	51,213,208	93,438,373	196,260,247	59,582,107

배당금수익	0	125,319,210	0	151,495,500	151,495,500	141,966,100

외환차익	277,981,954	700,527,908	164,203,307	340,008,190	1,099,849,225	632,987,250

외화환산이익	360,134,192	85,034,666	170,296,010	191,316,401	78,624,595	62,800,541

매도가능금융자산처분이익	18,437,126	57,250,217	0	0	29,057,591	48,865,236

금융원가	474,894,632	726,764,019	195,306,792	350,464,302	703,492,352	619,654,976

이자비용	0	0	0	0	0	18,665,724

매출채권처분손실	0	0	52,154	52,154	52,154	171,132

매도가능금융자산처분손실	0	0	0	0	3,509,577	9,502,088

외환차손	410,414,681	632,478,651	189,436,653	336,683,845	693,362,345	579,203,079

외화환산손실	64,479,951	94,285,368	5,817,985	13,728,303	6,568,276	12,112,953

법인세차감전순이익	5,423,824,161	10,394,635,696	3,822,756,811	7,917,860,459	14,769,603,703	11,363,354,749

법인세비용	1,213,115,521	2,262,870,846	746,811,632	1,609,826,569	3,005,296,456	2,436,336,726

당기순이익(손실)	4,210,708,640	8,131,764,850	3,075,945,179	6,308,033,890	11,764,307,247	8,927,018,023

기타포괄손익	1,316,311,135	1,664,363,285	1,014,106,434	2,477,021,557	1,554,285,109	(194,569,686)

당기손익으로 재분류되지 않는 세후기타포괄손익	(88,707)	(166,921)	(66,336)	(123,854)	(18,636,961)	(231,508,737)

확정급여제도의 보험수리적손익의 세후기타포괄손익	(88,707)	(166,921)	(66,336)	(123,854)	(18,636,961)	(231,508,737)

당기손익으로 재분류되는 세후기타포괄손익	1,316,399,842	1,664,530,206	1,014,172,770	2,477,145,411	1,572,922,070	36,939,051

매도가능금융자산	1,316,399,842	1,664,530,206	1,014,172,770	2,477,145,411	1,572,922,070	36,939,051

총포괄손익	5,527,019,775	9,796,128,135	4,090,051,613	8,785,055,447	13,318,592,356	8,732,448,337

주당이익

기본주당이익(손실)	1,819	3,496	1,310	2,687	5,017	3,826

희석주당이익(손실)	1,819	3,496	1,310	2,687	5,017	3,826

자본변동표
제 6 기 반기 2016.01.01 부터 2016.06.30 까지
제 5 기 반기 2015.01.01 부터 2015.06.30 까지
제 5 기 2015.01.01 부터 2015.12.31 까지
제 4 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본구성요소	기타포괄손익누계액	이익잉여금	자본 합계

2014.01.01 (기초자본)	2,332,285,000	31,636,131,162	(31,361,959)	(162,311,274)	27,636,426,884	61,411,169,813

자본의 변동	포괄손익	당기순이익(손실)	0	0	0	0	8,927,018,023	8,927,018,023

기타포괄손익	매도가능금융자산평가손익	0	0	0	36,939,051	0	36,939,051

확정급여의재측정요소	0	0	0	0	(231,508,737)	(231,508,737)

총포괄손익	0	0	0	36,939,051	8,695,509,286	8,732,448,337

주식매입선택권행사	15,150,000	527,327,500	0	0	0	542,477,500

이익소각	0	0	0	0	0	0

배당금지급	0	0	0	0	(932,914,000)	(932,914,000)

자본에 직접 반영된 소유주와의 거래 등 소계	15,150,000	527,327,500	0	0	(932,914,000)	(390,436,500)

2014.12.31 (기말자본)	2,347,435,000	32,163,458,662	(31,361,959)	(125,372,223)	35,399,022,170	69,753,181,650

2015.01.01 (기초자본)	2,347,435,000	32,163,458,662	(31,361,959)	(125,372,223)	35,399,022,170	69,753,181,650

자본의 변동	포괄손익	당기순이익(손실)	0	0	0	0	11,764,307,247	11,764,307,247

기타포괄손익	매도가능금융자산평가손익	0	0	0	1,572,922,070	0	1,572,922,070

확정급여의재측정요소	0	0	0	0	(18,636,961)	(18,636,961)

총포괄손익	0	0	0	1,572,922,070	11,745,670,286	13,318,592,356

주식매입선택권행사	19,425,000	834,401,000	0	0	0	853,826,000

이익소각	0	0	0	0	(1,109,105,800)	(1,109,105,800)

배당금지급	0	0	0	0	0	0

자본에 직접 반영된 소유주와의 거래 등 소계	19,425,000	834,401,000	0	0	(1,109,105,800)	(255,279,800)

2015.12.31 (기말자본)	2,366,860,000	32,997,859,662	(31,361,959)	1,447,549,847	46,035,586,656	82,816,494,206

2015.01.01 (기초자본)	2,347,435,000	32,163,458,662	(31,361,959)	(125,372,223)	35,399,022,170	69,753,181,650

자본의 변동	포괄손익	당기순이익(손실)	0	0	0	0	6,308,033,890	6,308,033,890

기타포괄손익	매도가능금융자산평가손익	0	0	0	2,477,145,411	0	2,477,145,411

확정급여의재측정요소	0	0	0	0	(123,854)	(123,854)

총포괄손익	0	0	0	2,477,145,411	6,307,910,036	8,785,055,447

주식매입선택권행사	0	0	0	0	0	0

이익소각	0	0	0	0	0	0

배당금지급	0	0	0	0	0	0

자본에 직접 반영된 소유주와의 거래 등 소계	0	0	0	0	0	0

2015.06.30 (기말자본)	2,347,435,000	32,163,458,662	(31,361,959)	2,351,773,188	41,706,932,206	78,538,237,097

2016.01.01 (기초자본)	2,366,860,000	32,997,859,662	(31,361,959)	1,447,549,847	46,035,586,656	82,816,494,206

자본의 변동	포괄손익	당기순이익(손실)	0	0	0	0	8,131,764,850	8,131,764,850

기타포괄손익	매도가능금융자산평가손익	0	0	0	1,664,530,206	0	1,664,530,206

확정급여의재측정요소	0	0	0	0	(166,921)	(166,921)

총포괄손익	0	0	0	1,664,530,206	8,131,597,929	9,796,128,135

주식매입선택권행사	0	0	0	0	0	0

이익소각	0	0	0	0	(1,332,242,010)	(1,332,242,010)

배당금지급	0	0	0	0	(2,929,200,000)	(2,929,200,000)

자본에 직접 반영된 소유주와의 거래 등 소계	0	0	0	0	(4,261,442,010)	(4,261,442,010)

2016.06.30 (기말자본)	2,366,860,000	32,997,859,662	(31,361,959)	3,112,080,053	49,905,742,575	88,351,180,331

현금흐름표
제 6 기 반기 2016.01.01 부터 2016.06.30 까지
제 5 기 반기 2015.01.01 부터 2015.06.30 까지
제 5 기 2015.01.01 부터 2015.12.31 까지
제 4 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 6 기 반기	제 5 기 반기	제 5 기	제 4 기

영업활동현금흐름	17,506,205,799	12,081,294,204	14,739,726,907	12,593,846,466

당기순이익	8,131,764,850	6,308,033,890	11,764,307,247	8,927,018,023

조정항목	4,829,425,259	3,584,042,850	7,879,527,825	6,864,217,580

급여	0	0	333,915,750	128,017,500

퇴직급여	461,219,874	417,724,440	859,036,607	613,269,481

감가상각비	2,400,488,925	1,935,875,650	4,095,225,489	3,933,469,292

대손상각비	10,772,621	(14,698,394)	(32,714,809)	26,084,296

무형자산손상차손	0	57,600,000	63,673,630	0

매도가능금융자산처분손실	0	0	3,509,577	9,502,088

유형자산처분손실	502,500	1,000	4,000	4,313,000

매도가능증권처분이익	(57,250,217)	0	(29,057,591)	(48,865,236)

외화환산손실	94,285,368	13,728,303	6,568,276	12,112,953

법인세비용	2,262,870,846	1,609,826,569	3,005,296,456	2,432,045,596

이자비용	0	0	0	18,665,724

매출채권처분손실	0	0	0	171,132

이자수익	(133,346,338)	(93,438,373)	(196,260,247)	(59,582,107)

배당금수익	(125,319,210)	(151,495,500)	(151,495,500)	(141,966,100)

외화환산이익	(85,034,666)	(191,316,401)	(78,624,595)	(62,800,541)

잡이익	0	0	(20,330)	(690,610)

무형자산상각비	235,556	235,556	471,112	471,112

영업활동으로 인한 자산 및 부채의변동	6,750,101,807	3,516,922,152	(2,566,065,291)	(2,302,027,494)

매출채권의감소(증가)	(1,074,236,482)	1,537,475,859	3,287,160,441	(2,605,087,275)

미수금의감소(증가)	123,950,245	(159,293,083)	(151,278,576)	154,791,704

선급금의감소(증가)	284,991,706	65,101,716	(163,787,694)	(167,640,386)

선급비용의감소(증가)	(92,110,559)	(35,453,301)	(21,588,200)	34,810,154

재고자산의감소(증가)	492,578,039	2,103,630,893	2,662,084,112	932,224,969

매입채무의증가(감소)	6,718,711,243	45,849,675	(7,385,229,721)	886,028,447

미지급금의증가(감소)	1,025,444,501	72,272,577	(1,044,166,721)	289,816,837

당기법인세부채의증가(감소)	0	0	0	(1,907,078,591)

선수금의증가(감소)	(114,757,466)	156,692,302	211,361,993	(47,226,299)

예수금의증가(감소)	(308,452,662)	(212,959,265)	105,265,005	19,970,152

미지급비용의증가(감소)	(83,240,308)	(68,811,066)	27,333,875	74,604,399

상여충당부채의증가(감소)	6,493,710	50,143,505	21,300,395	16,535,455

예수보증금의증가(감소)	(155,000,000)	0	(40,000,000)	125,500,000

퇴직금의지급	(70,644,060)	(61,586,420)	(94,846,560)	(106,732,170)

관계사전출입으로 확정급여채무의 증가	0	27,669,560	27,669,560	5,401,910

사외적립자산의납입	(3,626,100)	(3,810,800)	(7,343,200)	(7,946,800)

영업에서 창출된 현금	19,711,291,916	13,408,998,892	17,077,769,781	13,489,208,109

법인세의 지급	(2,432,927,496)	(1,570,686,686)	(2,691,433,733)	(1,075,358,200)

이자의 수취	102,522,169	91,486,498	201,895,359	59,510,287

이자의 지급	0	0	0	(21,479,830)

배당금수취	125,319,210	151,495,500	151,495,500	141,966,100

투자활동현금흐름	(2,503,196,725)	(3,877,708,046)	(8,192,427,843)	(9,327,597,562)

매도가능금융자산의 처분	536,690,596	0	295,477,190	352,028,955

단기대여금의 감소	194,840,745	174,258,210	825,856,380	731,185,286

장기대여금의 감소	125,259,013	113,165,517	445,441,801	403,786,140

보증금의 감소	0	110,000,000	110,000,000	200,897,000

단기금융상품의 취득	0	(12,091,846)	0	0

매도가능금융자산의 취득	(873,326,905)	0	(156,453,510)	(190,288,500)

단기대여금의 증가	(281,040,920)	(253,334,900)	(832,714,700)	(741,261,950)

단기금융상품의 처분	0	9,990,820	9,990,820	39,493,861

장기대여금의 증가	(210,000,000)	(303,000,000)	(642,900,000)	(524,079,010)

보증금의 증가	(190,165,000)	(213,000)	(428,000)	(220,150,000)

유형자산의취득	(1,805,454,254)	(3,716,482,847)	(8,246,697,824)	(9,363,235,714)

무형자산의 취득	0	0	0	(15,973,630)

재무활동현금흐름	(4,633,699,570)	(1,083,469,024)	(1,552,470,457)	(253,349,040)

단기차입금의 차입	595,714,117	2,536,658,455	4,902,085,119	33,105,794,219

단기차입금의 상환	(967,971,677)	(3,620,127,479)	(5,865,360,026)	(34,210,689,259)

주식매입선택권행사	0	0	519,910,250	414,460,000

자기주식의 취득	(1,332,242,010)	0	(1,109,105,800)	0

정부보조금의 수취	0	0	0	1,370,000,000

배당금지급	(2,929,200,000)	0	0	(932,914,000)

현금및현금성자산의 순증가(감소)	10,369,309,504	7,120,117,134	4,994,828,607	3,012,899,864

기초현금및현금성자산	15,969,746,154	10,953,369,233	10,953,369,233	7,918,989,609

외화표시 현금및현금성자산의 환율변동효과	(51,313,379)	86,776,444	21,548,314	21,479,760

기말현금및현금성자산	26,287,742,279	18,160,262,811	15,969,746,154	10,953,369,233