미원화학 분기보고서 (2017.03)
4. 재무제표

재무상태표
제 7 기 1분기말 2017.03.31 현재
제 6 기말 2016.12.31 현재
제 5 기말 2015.12.31 현재
(단위 : 원)

제 7 기 1분기말	제 6 기말	제 5 기말

자산

유동자산	53,106,511,749	45,565,717,642	47,176,641,717

현금및현금성자산	18,797,338,715	13,130,211,900	15,969,746,154

매출채권및기타수취채권	19,809,906,141	16,815,003,037	17,062,331,079

매출채권	18,652,018,862	16,168,399,759	16,582,413,160

대손충당금	(186,520,188)	(161,683,998)	(165,824,131)

미수금	864,924,981	555,918,399	415,701,247

미수수익	25,490,686	14,730,207	1,930,220

단기대여금	453,991,800	237,638,670	228,110,583

매도가능금융자산	3,974,426,745	4,008,595,010	4,238,653,390

매도가능금융자산	3,974,426,745	4,008,595,010	4,238,653,390

재고자산	9,893,096,567	10,220,114,811	9,491,952,447

제품	4,651,468,595	4,041,999,040	3,977,771,026

평가손실충당금	(15,457,193)	(101,194,943)	(22,028,547)

원재료	3,962,094,612	4,915,408,368	4,497,471,950

저장품	357,275,126	347,851,720	338,464,772

미착품	937,715,427	1,016,050,626	700,273,246

기타유동자산	631,743,581	1,391,792,884	413,958,647

선급비용	73,983,740	94,456,593	68,793,745

선급금	557,759,841	1,297,336,291	345,164,902

비유동자산	54,370,113,763	52,663,811,357	49,227,352,338

장기매출채권및기타수취채권	754,341,128	725,861,296	840,897,439

장기대여금	575,971,690	546,476,170	638,746,740

현재가치할인차금	(28,518,562)	(27,502,874)	(35,293,301)

보증금	205,388,000	205,388,000	235,944,000

장기금융상품	1,500,000	1,500,000	1,500,000

매도가능금융자산	12,870,000,000	13,386,000,000	10,225,000,000

매도가능금융자산	12,870,000,000	13,386,000,000	10,225,000,000

유형자산	40,360,171,179	38,166,230,827	37,113,800,463

토지	21,768,583,855	21,768,583,855	20,774,508,003

건물	8,298,110,136	8,300,600,816	6,984,335,288

정부보조금	(1,233,000,002)	(1,255,833,335)	(1,347,166,667)

감가상각누계액	(3,676,837,493)	(3,596,488,642)	(3,364,316,895)

구축물	7,978,832,157	7,960,421,747	6,576,389,953

감가상각누계액	(4,629,755,976)	(4,454,193,228)	(3,843,723,587)

기계장치	30,492,149,928	30,483,915,628	29,912,768,108

감가상각누계액	(23,947,358,570)	(23,106,193,035)	(19,539,157,114)

차량운반구	803,843,082	830,727,082	747,954,202

감가상각누계액	(596,352,815)	(598,779,675)	(495,883,435)

공기구비품	1,568,951,532	1,503,249,532	1,359,950,172

감가상각누계액	(1,288,516,346)	(1,263,354,478)	(1,200,503,079)

건설중인자산	4,821,521,691	1,593,574,560	548,645,514

무형자산	385,601,456	385,719,234	518,786,386

시설이용권	384,816,270	384,816,270	517,412,310

산업재산권	785,186	902,964	1,374,076

투자부동산	0	0	528,868,050

토지	0	0	528,865,050

건물	0	0	101,913,250

감가상각누계액	0	0	(101,910,250)

자산총계	107,476,625,512	98,229,528,999	96,403,994,055

부채

유동부채	15,426,836,283	4,372,103,234	7,783,673,295

매입채무및기타채무	12,355,487,420	1,111,097,984	3,539,198,389

매입채무	9,004,059,223	560,651,115	1,775,479,059

미지급금	2,174,280,302	91,079,163	713,114,365

미지급비용	1,177,147,895	459,367,706	1,050,604,965

단기차입금	546,057,170	856,749,760	967,971,677

당기법인세부채	2,118,489,823	2,212,610,917	2,419,148,507

상여충당부채	0	89,033,355	139,972,695

기타유동부채	406,801,870	102,611,218	717,382,027

선수금	282,677,742	102,067,406	292,605,963

예수금	124,124,128	543,812	424,776,064

비유동부채	5,560,051,565	5,497,740,766	5,803,826,554

장기매입채무및기타채무	630,000,000	630,000,000	1,380,000,000

예수보증금	630,000,000	630,000,000	1,380,000,000

확정급여부채	2,889,828,238	2,804,033,038	2,510,184,919

확정급여채무	2,913,166,974	2,825,793,201	2,525,538,352

사외적립자산	(23,338,736)	(21,760,163)	(15,353,433)

이연법인세부채	2,040,223,327	2,063,707,728	1,913,641,635

부채총계	20,986,887,848	9,869,844,000	13,587,499,849

자본

자본금	2,384,812,000	2,384,812,000	2,366,860,000

보통주자본금	2,384,812,000	2,384,812,000	2,366,860,000

자본잉여금	34,219,255,862	34,219,255,862	32,997,859,662

주식발행초과금	34,219,255,862	34,219,255,862	32,997,859,662

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

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

기타포괄손익누계액	4,044,153,858	4,166,945,038	1,447,549,847

매도가능증권평가손익	4,044,153,858	4,166,945,038	1,447,549,847

이익잉여금	45,872,877,903	47,620,034,058	46,035,586,656

이익준비금	608,006,600	386,211,400	93,291,400

임의적립금	200,000,000	450,000,000	600,000,000

미처분이익잉여금	45,064,871,303	46,783,822,658	45,342,295,256

자본총계	86,489,737,664	88,359,684,999	82,816,494,206

자본과부채총계	107,476,625,512	98,229,528,999	96,403,994,055

포괄손익계산서
제 7 기 1분기 2017.01.01 부터 2017.03.31 까지
제 6 기 1분기 2016.01.01 부터 2016.03.31 까지
제 6 기 2016.01.01 부터 2016.12.31 까지
제 5 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 7 기 1분기	제 6 기 1분기	제 6 기	제 5 기

3개월	누적	3개월	누적

매출	37,352,623,877	37,352,623,877	35,840,821,299	35,840,821,299	139,901,001,047	145,730,164,666

제품매출액	33,712,500,423	33,712,500,423	32,512,026,434	32,512,026,434	127,075,672,341	128,114,589,913

원재료매출액	3,640,123,454	3,640,123,454	3,328,794,865	3,328,794,865	12,825,328,706	17,615,574,753

매출원가	29,844,373,978	29,844,373,978	27,779,049,230	27,779,049,230	110,160,623,099	118,836,208,327

제품매출원가	26,896,236,242	26,896,236,242	25,030,957,303	25,030,957,303	99,877,404,156	103,883,730,956

원재료매출원가	2,948,137,736	2,948,137,736	2,748,091,927	2,748,091,927	10,283,218,943	14,952,477,371

매출총이익	7,508,249,899	7,508,249,899	8,061,772,069	8,061,772,069	29,740,377,948	26,893,956,339

판매비와관리비	3,561,335,447	3,561,335,447	3,299,301,936	3,299,301,936	13,714,455,247	13,219,944,252

급여	493,835,262	493,835,262	452,011,378	452,011,378	2,435,489,019	2,117,841,631

퇴직급여	48,291,537	48,291,537	50,075,067	50,075,067	200,300,275	200,755,908

복리후생비	60,873,454	60,873,454	55,934,689	55,934,689	247,881,538	251,705,266

여비교통비	53,191,529	53,191,529	35,436,358	35,436,358	177,343,924	142,023,572

통신비	15,056,110	15,056,110	14,205,725	14,205,725	59,310,905	63,679,953

수도광열비	5,417,863	5,417,863	7,074,398	7,074,398	19,267,633	21,792,318

전력비	14,573,572	14,573,572	14,408,772	14,408,772	52,570,658	51,864,699

세금과공과	33,060,880	33,060,880	32,513,370	32,513,370	64,119,680	45,975,270

감가상각비	58,560,507	58,560,507	47,053,964	47,053,964	199,331,212	166,083,008

수선비	22,157,445	22,157,445	14,097,728	14,097,728	231,094,171	87,997,147

소모품비	7,546,184	7,546,184	8,110,291	8,110,291	49,421,515	49,319,255

보험료	3,007,076	3,007,076	3,905,704	3,905,704	16,488,457	20,762,353

접대비	23,253,342	23,253,342	31,089,774	31,089,774	119,394,346	92,496,796

광고선전비	0	0	0	0	4,245,454	2,000,000

기술개발비	104,992,517	104,992,517	85,689,004	85,689,004	451,051,377	340,084,146

보관료	6,599,030	6,599,030	29,220,825	29,220,825	120,752,378	122,303,255

견본비	2,732,815	2,732,815	2,506,696	2,506,696	13,987,306	13,024,133

포장비	42,870,517	42,870,517	54,802,493	54,802,493	183,303,901	153,371,292

운반비	966,303,570	966,303,570	918,095,610	918,095,610	3,660,743,692	3,659,306,605

대손상각비(대손충당금환입)	24,836,190	24,836,190	14,622,093	14,622,093	(4,140,133)	(32,714,809)

차량유지비	21,632,190	21,632,190	19,125,152	19,125,152	72,564,369	72,532,563

임차료	0	0	0	0	1,968,000	7,228,000

도서인쇄비	4,929,425	4,929,425	2,383,578	2,383,578	17,787,655	14,142,005

교육훈련비	22,020,455	22,020,455	22,042,782	22,042,782	44,913,251	11,418,784

지급수수료	115,680,008	115,680,008	68,264,411	68,264,411	252,377,833	224,652,501

수출비용	1,409,796,191	1,409,796,191	1,316,514,296	1,316,514,296	5,022,415,719	5,319,827,489

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

영업이익	3,946,914,452	3,946,914,452	4,762,470,133	4,762,470,133	16,025,922,701	13,674,012,087

기타수익	141,867,189	141,867,189	91,353,037	91,353,037	475,001,572	419,465,137

임대료수익	49,702,714	49,702,714	42,593,065	42,593,065	166,556,327	166,247,973

유형자산처분이익	9,999,000	9,999,000	0	0	0	0

잡이익	82,165,475	82,165,475	48,759,972	48,759,972	308,445,245	253,217,164

기타비용	66,863,325	66,863,325	7,475,090	7,475,090	317,374,994	175,668,327

기부금	360,000	360,000	360,000	360,000	17,060,000	17,180,000

유형자산처분손실	29,608,595	29,608,595	3,118,000	3,118,000	56,600,650	3,174,500

무형자산손상차손	0	0	0	0	132,596,040	63,673,630

잡손실	36,894,730	36,894,730	3,997,090	3,997,090	111,118,304	91,640,197

금융수익	620,594,558	620,594,558	771,552,492	771,552,492	2,644,143,519	1,555,287,158

이자수익	57,274,684	57,274,684	64,754,113	64,754,113	265,169,000	196,260,247

배당금수익	128,950,160	128,950,160	125,319,210	125,319,210	125,319,210	151,495,500

외환차익	129,289,257	129,289,257	422,545,954	422,545,954	1,379,159,722	1,099,849,225

외화환산이익	48,839,611	48,839,611	103,789,073	103,789,073	150,199,090	78,624,595

매도가능금융자산처분이익	256,240,846	256,240,846	55,144,142	55,144,142	724,296,497	29,057,591

금융원가	746,710,637	746,710,637	647,089,037	647,089,037	1,218,018,122	703,492,352

매출채권처분손실	0	0	0	0	0	52,154

매도가능금융자산처분손실	0	0	16,331,051	16,331,051	43,239	3,509,577

외환차손	454,269,286	454,269,286	222,063,970	222,063,970	1,214,169,200	693,362,345

외화환산손실	292,441,351	292,441,351	408,694,016	408,694,016	3,805,683	6,568,276

법인세차감전순이익	3,895,802,237	3,895,802,237	4,970,811,535	4,970,811,535	17,609,674,676	14,769,603,703

법인세비용	813,014,822	813,014,822	1,049,755,325	1,049,755,325	3,874,986,127	3,005,296,456

당기순이익(손실)	3,082,787,415	3,082,787,415	3,921,056,210	3,921,056,210	13,734,688,549	11,764,307,247

기타포괄손익	(122,905,370)	(122,905,370)	348,052,150	348,052,150	3,104,507,584	1,554,285,109

당기손익으로 재분류되지 않는 세후기타포괄손익	(114,190)	(114,190)	(78,214)	(78,214)	385,112,393	(18,636,961)

확정급여제도의 보험수리적손익의 세후기타포괄손익	(114,190)	(114,190)	(78,214)	(78,214)	385,112,393	(18,636,961)

당기손익으로 재분류되는 세후기타포괄손익	(122,791,180)	(122,791,180)	348,130,364	348,130,364	2,719,395,191	1,572,922,070

매도가능금융자산	(122,791,180)	(122,791,180)	348,130,364	348,130,364	2,719,395,191	1,572,922,070

총포괄손익	2,959,882,045	2,959,882,045	4,269,108,360	4,269,108,360	16,839,196,133	13,318,592,356

주당이익

기본주당이익(손실)	1,395	1,395	1,678	1,678	6,008	5,017

희석주당이익(손실)	1,395	1,395	1,678	1,678	6,008	5,017

자본변동표
제 7 기 1분기 2017.01.01 부터 2017.03.31 까지
제 6 기 1분기 2016.01.01 부터 2016.03.31 까지
제 6 기 2016.01.01 부터 2016.12.31 까지
제 5 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본구성요소	기타포괄손익누계액	이익잉여금	자본 합계

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

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	13,734,688,549	13,734,688,549

기타포괄손익	매도가능금융자산평가손익	0	0	0	2,719,395,191	0	2,719,395,191

확정급여의재측정요소	0	0	0	0	385,112,393	385,112,393

총포괄손익	0	0	0	2,719,395,191	14,119,800,942	16,839,196,133

주식매입선택권행사	17,952,000	1,221,396,200	0	0	0	1,239,348,200

이익소각	0	0	0	0	(9,606,153,540)	(9,606,153,540)

배당금지급	0	0	0	0	2,929,200,000	2,929,200,000

자본에 직접 반영된 소유주와의 거래 등 소계	17,952,000	1,221,396,200	0	0	(12,535,353,540)	(11,296,005,340)

2016.12.31 (기말자본)	2,384,812,000	34,219,255,862	(31,361,959)	4,166,945,038	47,620,034,058	88,359,684,999

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

2017.01.01 (기초자본)	2,384,812,000	34,219,255,862	(31,361,959)	4,166,945,038	47,620,034,058	88,359,684,999

자본의 변동	포괄손익	당기순이익(손실)	0	0	0	0	3,082,787,415	3,082,787,415

기타포괄손익	매도가능금융자산평가손익	0	0	0	(122,791,180)	0	(122,791,180)

확정급여의재측정요소	0	0	0	0	(114,190)	(114,190)

총포괄손익	0	0	0	(122,791,180)	3,082,673,225	2,959,882,045

주식매입선택권행사	0	0	0	0	0	0

이익소각	0	0	0	0	(2,611,877,380)	(2,611,877,380)

배당금지급	0	0	0	0	2,217,952,000	2,217,952,000

자본에 직접 반영된 소유주와의 거래 등 소계	0	0	0	0	(4,829,829,380)	(4,829,829,380)

2017.03.31 (기말자본)	2,384,812,000	34,219,255,862	(31,361,959)	4,044,153,858	45,872,877,903	86,489,737,664

현금흐름표
제 7 기 1분기 2017.01.01 부터 2017.03.31 까지
제 6 기 1분기 2016.01.01 부터 2016.03.31 까지
제 6 기 2016.01.01 부터 2016.12.31 까지
제 5 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 7 기 1분기	제 6 기 1분기	제 6 기	제 5 기

영업활동현금흐름	14,026,841,911	12,633,791,359	12,586,246,032	14,739,726,907

당기순이익	3,082,787,415	3,921,056,210	13,734,688,549	11,764,307,247

조정항목	2,130,747,122	2,563,605,835	8,592,283,308	7,879,527,825

급여	0	0	700,128,000	333,915,750

퇴직급여	202,049,373	230,609,937	922,439,755	859,036,607

감가상각비	1,269,983,314	1,192,474,173	4,842,296,357	4,095,225,489

대손상각비	24,836,190	14,622,093	(4,140,133)	(32,714,809)

무형자산손상차손	0	0	132,596,040	63,673,630

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

매도가능금융자산처분손실	0	16,331,051	43,239	3,509,577

유형자산처분손실	29,608,595	8,000	39,504,150	4,000

외화환산손실	292,441,351	408,694,016	3,805,683	6,568,276

법인세비용	813,014,822	1,049,755,325	3,874,986,127	3,005,296,456

이자수익	(57,274,684)	(64,754,113)	(265,169,000)	(196,260,247)

배당금수익	(128,950,160)	(125,319,210)	(125,319,210)	(151,495,500)

외화환산이익	(48,839,611)	(103,789,073)	(150,199,090)	(78,624,595)

매도가능증권처분이익	(256,240,846)	(55,144,142)	(1,379,159,722)	(29,057,591)

유형자산처분이익	(9,999,000)	0	0	0

잡이익	0	0	0	(20,330)

영업활동으로 인한 자산 및 부채의변동	9,533,797,709	7,005,969,506	(5,283,592,815)	(2,566,065,291)

매출채권의감소(증가)	(2,634,867,588)	(1,643,816,296)	549,970,556	3,287,160,441

미수금의감소(증가)	(309,006,582)	(57,739,963)	(140,217,152)	(151,278,576)

선급금의감소(증가)	739,576,450	345,164,902	(952,171,389)	(163,787,694)

선급비용의감소(증가)	20,472,853	35,074,204	(30,659,345)	(21,588,200)

재고자산의감소(증가)	327,018,244	457,629,732	(728,162,364)	2,662,084,112

매입채무의증가(감소)	8,489,428,415	7,420,116,462	(1,217,574,746)	(7,385,229,721)

미지급금의증가(감소)	2,082,983,445	1,032,448,255	(622,035,202)	(1,044,166,721)

선수금의증가(감소)	180,610,336	(159,390,918)	(190,538,557)	211,361,993

예수금의증가(감소)	123,580,316	(281,245,568)	(424,232,252)	105,265,005

미지급비용의증가(감소)	719,435,745	64,723,911	(592,175,224)	27,333,875

상여충당부채의증가(감소)	(89,033,355)	(139,972,695)	(50,939,340)	21,300,395

예수보증금의증가(감소)	0	0	(750,000,000)	(40,000,000)

퇴직금의지급	(114,831,570)	(65,231,620)	(137,374,540)	(94,846,560)

관계사전출입으로 확정급여채무의 증가	0	0	9,040,050	27,669,560

사외적립자산의납입	(1,569,000)	(1,790,900)	(6,523,310)	(7,343,200)

영업에서 창출된 현금	14,747,332,246	13,490,631,551	17,043,379,042	17,077,769,781

법인세의 지급	(895,954,700)	(1,045,969,240)	(4,832,027,303)	(2,691,433,733)

이자의 수취	46,514,205	63,809,838	249,575,083	201,895,359

배당금수취	128,950,160	125,319,210	125,319,210	151,495,500

투자활동현금흐름	(3,079,381,702)	(918,128,896)	(3,332,546,048)	(8,192,427,843)

매도가능금융자산의 처분	648,984,521	536,690,596	3,164,132,245	295,477,190

단기대여금의 감소	244,903,490	96,160,875	971,339,980	825,856,380

장기대여금의 감소	67,856,658	101,559,013	403,365,493	445,441,801

보증금의 감소	0	0	220,721,000	110,000,000

유형자산의 처분	10,000,000	0	0	0

단기금융상품의 증가	0	0	(1,499,610,955)	0

매도가능금융자산의 취득	0	(554,885,940)	(996,962,990)	(156,453,510)

단기대여금의 증가	(433,593,110)	(65,707,000)	0	(832,714,700)

단기금융상품의 처분	0	0	0	9,990,820

장기대여금의 증가	(124,000,000)	(70,000,000)	0	(642,900,000)

보증금의 증가	(190,165,000)	(190,165,000)	(428,000)

유형자산의취득	(3,493,533,261)	(771,781,440)	(5,405,365,821)	(8,246,697,824)

재무활동현금흐름	(5,140,521,970)	(3,790,677,245)	(12,107,355,257)	(1,552,470,457)

단기차입금의 차입	546,057,170	1,438,736,442	3,705,790,795	4,902,085,119

단기차입금의 상환	(856,749,760)	(967,971,677)	(3,817,012,712)	(5,865,360,026)

주식매입선택권행사	0	0	539,220,200	519,910,250

자기주식의 취득	(2,611,877,380)	(1,332,242,010)	(9,606,153,540)	(1,109,105,800)

배당금지급	(2,217,952,000)	(2,929,200,000)	(2,929,200,000)	0

현금및현금성자산의 순증가(감소)	5,806,938,239	7,924,985,218	(2,853,655,273)	4,994,828,607

기초현금및현금성자산	13,130,211,900	15,969,746,154	15,969,746,154	10,953,369,233

외화표시 현금및현금성자산의 환율변동효과	(139,811,424)	(226,814,973)	14,121,019	21,548,314

기말현금및현금성자산	18,797,338,715	23,667,916,399	13,130,211,900	15,969,746,154