미원화학 분기보고서 (2016.03)
4. 재무제표

재무상태표
제 6 기 1분기말 2016.03.31 현재
제 5 기말 2015.12.31 현재
제 4 기말 2014.12.31 현재
(단위 : 원)

제 6 기 1분기말	제 5 기말	제 4 기말

자산

유동자산	55,515,175,442	47,176,641,717	47,539,525,291

현금및현금성자산	23,667,916,399	15,969,746,154	10,953,369,233

단기금융상품	0	0	9,990,820

매출채권및기타수취채권	18,542,434,197	17,062,331,079	20,132,983,626

매출채권	18,044,622,396	16,582,413,160	19,853,893,978

대손충당금	(180,446,224)	(165,824,131)	(198,538,940)

미수금	473,441,210	415,701,247	264,422,671

미수수익	0	1,930,220	1,693,190

단기대여금	204,816,815	228,110,583	211,512,727

매도가능금융자산	4,236,782,590	4,238,653,390	4,060,562,300

매도가능금융자산	4,236,782,590	4,238,653,390	4,060,562,300

재고자산	9,034,322,715	9,491,952,447	12,154,036,559

제품	3,462,454,896	3,977,771,026	4,764,157,701

평가손실충당금	(73,424,503)	(22,028,547)	(42,962,051)

원재료	4,502,094,914	4,497,471,950	6,088,403,152

저장품	367,000,829	338,464,772	314,677,623

미착품	776,196,579	700,273,246	1,029,760,134

기타유동자산	33,719,541	413,958,647	228,582,753

선급비용	33,719,541	68,793,745	47,205,545

선급금	0	345,164,902	181,377,208

비유동자산	49,460,854,202	49,227,352,338	43,342,754,224

장기매출채권및기타수취채권	995,217,814	840,897,439	768,622,918

장기대여금	600,027,620	638,746,740	451,028,077

현재가치할인차금	(32,418,806)	(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	10,725,000,000	10,225,000,000	8,500,000,000

매도가능금융자산	10,725,000,000	10,225,000,000	8,500,000,000

유형자산	36,693,099,730	37,113,800,463	32,962,332,128

토지	20,887,297,343	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	(1,324,333,334)	(1,347,166,667)	0

감가상각누계액	(3,442,343,996)	(3,364,316,895)	(3,134,673,004)

구축물	7,220,389,353	6,576,389,953	5,088,832,023

감가상각누계액	(3,972,043,666)	(3,843,723,587)	(3,423,761,931)

기계장치	29,846,602,433	29,912,768,108	25,642,532,652

감가상각누계액	(20,395,076,304)	(19,539,157,114)	(16,274,312,607)

차량운반구	747,954,202	747,954,202	655,738,660

감가상각누계액	(520,194,737)	(495,883,435)	(403,974,627)

공기구비품	1,361,226,172	1,359,950,172	1,274,410,172

감가상각누계액	(1,220,335,238)	(1,200,503,079)	(1,122,007,119)

건설중인자산	280,563,314	548,645,514	349,496,314

무형자산	518,668,608	518,786,386	582,931,128

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

산업재산권	1,256,298	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	104,976,029,644	96,403,994,055	90,882,279,515

부채

유동부채	16,131,455,124	7,783,673,295	15,983,542,049

매입채무및기타채무	11,952,969,927	3,539,198,389	11,976,089,338

매입채무	9,090,638,155	1,775,479,059	9,161,574,460

미지급금	1,749,177,980	713,114,365	1,791,468,168

미지급비용	1,113,153,792	1,050,604,965	1,023,046,710

단기차입금	1,438,736,442	967,971,677	1,931,246,584

당기법인세부채	2,463,003,214	2,419,148,507	1,556,778,798

상여충당부채	0	139,972,695	118,672,300

기타유동부채	276,745,541	717,382,027	400,755,029

선수금	133,215,045	292,605,963	81,243,970

예수금	143,530,496	424,776,064	319,511,059

비유동부채	6,020,413,964	5,803,826,554	5,145,555,816

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

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

확정급여부채	2,673,872,610	2,510,184,919	1,725,383,030

확정급여채무	2,691,026,472	2,525,538,352	1,734,722,323

사외적립자산	(17,153,862)	(15,353,433)	(9,339,293)

이연법인세부채	1,966,541,354	1,913,641,635	2,000,172,786

부채총계	22,151,869,088	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	1,795,680,211	1,447,549,847	(125,372,223)

매도가능증권평가손익	1,795,680,211	1,447,549,847	(125,372,223)

이익잉여금	45,695,122,642	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	44,858,911,242	45,342,295,256	34,649,022,170

자본총계	82,824,160,556	82,816,494,206	69,753,181,650

자본과부채총계	104,976,029,644	96,403,994,055	90,882,279,515

포괄손익계산서
제 6 기 1분기 2016.01.01 부터 2016.03.31 까지
제 5 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 5 기 1분기	제 5 기	제 4 기

3개월	누적	3개월	누적

매출	35,840,821,299	35,840,821,299	37,792,098,363	37,792,098,363	145,730,164,666	151,806,783,252

제품매출액	32,512,026,434	32,512,026,434	33,202,854,755	33,202,854,755	128,114,589,913	129,542,431,800

원재료매출액	3,328,794,865	3,328,794,865	4,589,243,608	4,589,243,608	17,615,574,753	22,264,351,452

매출원가	27,779,049,230	27,779,049,230	30,566,254,710	30,566,254,710	118,836,208,327	128,048,696,327

제품매출원가	25,030,957,303	25,030,957,303	26,665,877,462	26,665,877,462	103,883,730,956	109,013,219,251

원재료매출원가	2,748,091,927	2,748,091,927	3,900,377,248	3,900,377,248	14,952,477,371	19,035,477,076

매출총이익	8,061,772,069	8,061,772,069	7,225,843,653	7,225,843,653	26,893,956,339	23,758,086,925

판매비와관리비	3,299,301,936	3,299,301,936	3,420,269,792	3,420,269,792	13,219,944,252	12,987,821,237

급여	452,011,378	452,011,378	425,137,188	425,137,188	2,117,841,631	2,001,820,447

퇴직급여	50,075,067	50,075,067	50,188,977	50,188,977	200,755,908	154,922,726

복리후생비	55,934,689	55,934,689	48,926,493	48,926,493	251,705,266	238,770,255

여비교통비	35,436,358	35,436,358	36,448,250	36,448,250	142,023,572	97,958,688

통신비	14,205,725	14,205,725	15,804,904	15,804,904	63,679,953	59,797,998

수도광열비	7,074,398	7,074,398	9,185,434	9,185,434	21,792,318	22,176,868

전력비	14,408,772	14,408,772	14,477,813	14,477,813	51,864,699	48,443,149

세금과공과	32,513,370	32,513,370	21,294,600	21,294,600	45,975,270	44,667,860

감가상각비	47,053,964	47,053,964	36,395,214	36,395,214	166,083,008	190,327,982

수선비	14,097,728	14,097,728	16,500,637	16,500,637	87,997,147	91,352,050

소모품비	8,110,291	8,110,291	9,972,989	9,972,989	49,319,255	23,634,628

보험료	3,905,704	3,905,704	5,917,262	5,917,262	20,762,353	28,095,204

접대비	31,089,774	31,089,774	20,521,058	20,521,058	92,496,796	95,396,768

광고선전비	0	0	0	0	2,000,000	4,859,091

기술개발비	85,689,004	85,689,004	68,937,326	68,937,326	340,084,146	386,923,865

보관료	29,220,825	29,220,825	49,351,683	49,351,683	122,303,255	116,663,618

견본비	2,506,696	2,506,696	4,189,316	4,189,316	13,024,133	12,688,246

포장비	54,802,493	54,802,493	31,846,980	31,846,980	153,371,292	108,488,110

운반비	918,095,610	918,095,610	902,693,165	902,693,165	3,659,306,605	3,603,748,675

대손상각비(대손충당금환입)	14,622,093	14,622,093	16,338,321	16,338,321	(32,714,809)	26,084,296

차량유지비	19,125,152	19,125,152	19,731,941	19,731,941	72,532,563	83,058,020

임차료	0	0	0	0	7,228,000	1,968,000

도서인쇄비	2,383,578	2,383,578	2,137,850	2,137,850	14,142,005	16,756,249

교육훈련비	22,042,782	22,042,782	1,124,000	1,124,000	11,418,784	9,296,839

지급수수료	68,264,411	68,264,411	68,317,709	68,317,709	224,652,501	216,797,496

수출비용	1,316,514,296	1,316,514,296	1,544,712,904	1,544,712,904	5,319,827,489	5,302,652,997

무형자산상각비	117,778	117,778	117,778	117,778	471,112	471,112

영업이익	4,762,470,133	4,762,470,133	3,805,573,861	3,805,573,861	13,674,012,087	10,770,265,688

기타수익	91,353,037	91,353,037	122,747,074	122,747,074	419,465,137	384,449,376

임대료수익	42,593,065	42,593,065	42,039,229	42,039,229	166,247,973	158,710,088

잡이익	48,759,972	48,759,972	80,707,845	80,707,845	253,217,164	225,739,288

기타비용	7,475,090	7,475,090	68,605,716	68,605,716	175,668,327	117,906,573

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

유형자산처분손실	3,118,000	3,118,000	1,000	1,000	3,174,500	4,313,000

무형자산손상차손	0	0	0	0	63,673,630	0

잡손실	3,997,090	3,997,090	68,244,716	68,244,716	91,640,197	87,313,573

금융수익	771,552,492	771,552,492	429,583,258	429,583,258	1,555,287,158	946,201,234

이자수익	64,754,113	64,754,113	42,225,165	42,225,165	196,260,247	59,582,107

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

외환차익	422,545,954	422,545,954	175,804,883	175,804,883	1,099,849,225	632,987,250

외화환산이익	103,789,073	103,789,073	60,057,710	60,057,710	78,624,595	62,800,541

매도가능금융자산처분이익	55,144,142	55,144,142	0	0	29,057,591	48,865,236

금융원가	647,089,037	647,089,037	194,194,829	194,194,829	703,492,352	619,654,976

이자비용	0	0	0	0	0	18,665,724

매출채권처분손실	0	0	0	0	52,154	171,132

매도가능금융자산처분손실	16,331,051	16,331,051	0	0	3,509,577	9,502,088

외환차손	222,063,970	222,063,970	147,247,192	147,247,192	693,362,345	579,203,079

외화환산손실	408,694,016	408,694,016	46,947,637	46,947,637	6,568,276	12,112,953

법인세차감전순이익	4,970,811,535	4,970,811,535	4,095,103,648	4,095,103,648	14,769,603,703	11,363,354,749

법인세비용	1,049,755,325	1,049,755,325	863,014,937	863,014,937	3,005,296,456	2,436,336,726

당기순이익(손실)	3,921,056,210	3,921,056,210	3,232,088,711	3,232,088,711	11,764,307,247	8,927,018,023

기타포괄손익	348,052,150	348,052,150	1,462,915,123	1,462,915,123	1,554,285,109	(194,569,686)

당기손익으로 재분류되지 않는 세후기타포괄손익	(78,214)	(78,214)	(57,518)	(57,518)	(18,636,961)	(231,508,737)

확정급여제도의 보험수리적손익의 세후기타포괄손익	(78,214)	(78,214)	(57,518)	(57,518)	(18,636,961)	(231,508,737)

당기손익으로 재분류되는 세후기타포괄손익	348,130,364	348,130,364	1,462,972,641	1,462,972,641	1,572,922,070	36,939,051

매도가능금융자산	348,130,364	348,130,364	1,462,972,641	1,462,972,641	1,572,922,070	36,939,051

총포괄손익	4,269,108,360	4,269,108,360	4,695,003,834	4,695,003,834	13,318,592,356	8,732,448,337

주당이익

기본주당이익(손실)	1,678	1,678	1,377	1,377	5,017	3,826

희석주당이익(손실)	1,678	1,678	1,377	1,377	5,017	3,826

자본변동표
제 6 기 1분기 2016.01.01 부터 2016.03.31 까지
제 5 기 1분기 2015.01.01 부터 2015.03.31 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	3,232,088,711	3,232,088,711

기타포괄손익	매도가능금융자산평가손익	0	0	0	1,462,972,641	0	1,462,972,641

확정급여의재측정요소	0	0	0	0	(57,518)	(57,518)

총포괄손익	0	0	0	1,462,972,641	3,232,031,193	4,695,003,834

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

2015.03.31 (기말자본)	2,347,435,000	32,163,458,662	(31,361,959)	1,337,600,418	38,631,053,363	74,448,185,484

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	3,921,056,210	3,921,056,210

기타포괄손익	매도가능금융자산평가손익	0	0	0	348,130,364	0	348,130,364

확정급여의재측정요소	0	0	0	0	(78,214)	(78,214)

총포괄손익	0	0	0	348,130,364	3,920,977,996	4,269,108,360

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)

2016.03.31 (기말자본)	2,366,860,000	32,997,859,662	(31,361,959)	1,795,680,211	45,695,122,642	82,824,160,556

현금흐름표
제 6 기 1분기 2016.01.01 부터 2016.03.31 까지
제 5 기 1분기 2015.01.01 부터 2015.03.31 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 1분기	제 5 기 1분기	제 5 기	제 4 기

영업활동현금흐름	12,633,791,359	5,993,866,036	14,739,726,907	12,593,846,466

당기순이익	3,921,056,210	3,232,088,711	11,764,307,247	8,927,018,023

조정항목	2,563,605,835	1,845,060,106	7,879,527,825	6,864,217,580

급여	0	0	333,915,750	128,017,500

퇴직급여	230,609,937	208,862,220	859,036,607	613,269,481

감가상각비	1,192,474,173	963,556,588	4,095,225,489	3,933,469,292

대손상각비	14,622,093	16,338,321	(32,714,809)	26,084,296

무형자산손상차손	0	0	63,673,630	0

무형자산상각비	117,778	117,778	471,112	471,112

매도가능금융자산처분손실	16,331,051	0	3,509,577	9,502,088

유형자산처분손실	8,000	1,000	4,000	4,313,000

외화환산손실	408,694,016	46,947,637	6,568,276	12,112,953

법인세비용	1,049,755,325	863,014,937	3,005,296,456	2,432,045,596

이자비용	0	0	0	18,665,724

매출채권처분손실	0	0	0	171,132

이자수익	(64,754,113)	(42,225,165)	(196,260,247)	(59,582,107)

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

외화환산이익	(103,789,073)	(60,057,710)	(78,624,595)	(62,800,541)

매도가능증권처분이익	(55,144,142)	0	(29,057,591)	(48,865,236)

잡이익	0	0	(20,330)	(690,610)

영업활동으로 인한 자산 및 부채의변동	7,005,969,506	1,383,898,296	(2,566,065,291)	(2,302,027,494)

매출채권의감소(증가)	(1,643,816,296)	240,884,286	3,287,160,441	(2,605,087,275)

미수금의감소(증가)	(57,739,963)	(208,813,843)	(151,278,576)	154,791,704

선급금의감소(증가)	345,164,902	87,617,552	(163,787,694)	(167,640,386)

선급비용의감소(증가)	35,074,204	21,799,168	(21,588,200)	34,810,154

재고자산의감소(증가)	457,629,732	1,288,988,061	2,662,084,112	932,224,969

매입채무의증가(감소)	7,420,116,462	13,196,439	(7,385,229,721)	886,028,447

미지급금의증가(감소)	1,032,448,255	193,997,710	(1,044,166,721)	289,816,837

당기법인세부채의증가(감소)	0	0	0	(1,907,078,591)

선수금의증가(감소)	(159,390,918)	(41,845,353)	211,361,993	(47,226,299)

예수금의증가(감소)	(281,245,568)	(198,795,109)	105,265,005	19,970,152

미지급비용의증가(감소)	64,723,911	152,577,225	27,333,875	74,604,399

상여충당부채의증가(감소)	(139,972,695)	(118,672,300)	21,300,395	16,535,455

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

퇴직금의지급	(65,231,620)	(45,235,240)	(94,846,560)	(106,732,170)

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

사외적립자산의납입	(1,790,900)	(1,800,300)	(7,343,200)	(7,946,800)

영업에서 창출된 현금	13,490,631,551	6,461,047,113	17,077,769,781	13,489,208,109

법인세의 지급	(1,045,969,240)	(661,758,295)	(2,691,433,733)	(1,075,358,200)

이자의 수취	63,809,838	43,081,718	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	(918,128,896)	(1,370,169,350)	(8,192,427,843)	(9,327,597,562)

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

단기대여금의 감소	96,160,875	102,628,460	825,856,380	731,185,286

장기대여금의 감소	101,559,013	42,900,000	445,441,801	403,786,140

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

매도가능금융자산의 취득	(554,885,940)	0	(156,453,510)	(190,288,500)

단기대여금의 증가	(65,707,000)	(158,812,450)	(832,714,700)	(741,261,950)

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

장기대여금의 증가	(70,000,000)	(95,000,000)	(642,900,000)	(524,079,010)

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

유형자산의취득	(771,781,440)	(1,381,663,180)	(8,246,697,824)	(9,363,235,714)

무형자산의 취득	0	0	0	(15,973,630)

재무활동현금흐름	(3,790,677,245)	(242,365,689)	(1,552,470,457)	(253,349,040)

단기차입금의 차입	1,438,736,442	1,688,880,895	4,902,085,119	33,105,794,219

단기차입금의 상환	(967,971,677)	(1,931,246,584)	(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)	7,924,985,218	4,381,330,997	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	(226,814,973)	(8,771,394)	21,548,314	21,479,760

기말현금및현금성자산	23,667,916,399	15,325,928,836	15,969,746,154	10,953,369,233