미원화학 분기보고서 (2016.09)
4. 재무제표

재무상태표
제 6 기 3분기말 2016.09.30 현재
제 5 기말 2015.12.31 현재
제 4 기말 2014.12.31 현재
(단위 : 원)

제 6 기 3분기말	제 5 기말	제 4 기말

자산

유동자산	56,802,022,142	47,176,641,717	47,539,525,291

현금및현금성자산	25,998,826,973	15,969,746,154	10,953,369,233

단기금융상품	0	0	9,990,820

매출채권및기타수취채권	16,802,971,522	17,062,331,079	20,132,983,626

매출채권	16,225,771,679	16,582,413,160	19,853,893,978

대손충당금	(162,257,717)	(165,824,131)	(198,538,940)

미수금	385,503,381	415,701,247	264,422,671

미수수익	45,497,994	1,930,220	1,693,190

단기대여금	308,456,185	228,110,583	211,512,727

매도가능금융자산	4,393,763,060	4,238,653,390	4,060,562,300

매도가능금융자산	4,393,763,060	4,238,653,390	4,060,562,300

재고자산	9,204,370,596	9,491,952,447	12,154,036,559

제품	3,263,652,011	3,977,771,026	4,764,157,701

평가손실충당금	(9,553,611)	(22,028,547)	(42,962,051)

원재료	4,429,929,158	4,497,471,950	6,088,403,152

저장품	430,880,961	338,464,772	314,677,623

미착품	1,089,462,077	700,273,246	1,029,760,134

기타유동자산	402,089,991	413,958,647	228,582,753

선급금	280,496,234	345,164,902	181,377,208

선급비용	121,593,757	68,793,745	47,205,545

비유동자산	54,318,393,579	49,227,352,338	43,342,754,224

장기매출채권및기타수취채권	1,097,320,605	840,897,439	768,622,918

장기대여금	704,856,290	638,746,740	451,028,077

현재가치할인차금	(35,144,685)	(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	15,870,000,000	10,225,000,000	8,500,000,000

매도가능금융자산	15,870,000,000	10,225,000,000	8,500,000,000

유형자산	36,391,007,912	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	7,141,746,188	6,984,335,288	4,941,666,792

정부보조금	(1,278,666,668)	(1,347,166,667)	0

감가상각누계액	(3,514,676,288)	(3,364,316,895)	(3,134,673,004)

구축물	7,766,707,247	6,576,389,953	5,088,832,023

감가상각누계액	(4,289,783,432)	(3,843,723,587)	(3,423,761,931)

기계장치	29,968,505,953	29,912,768,108	25,642,532,652

감가상각누계액	(22,276,270,421)	(19,539,157,114)	(16,274,312,607)

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

감가상각누계액	(572,081,201)	(495,883,435)	(403,974,627)

공기구비품	1,364,899,532	1,359,950,172	1,274,410,172

감가상각누계액	(1,243,644,359)	(1,200,503,079)	(1,122,007,119)

건설중인자산	1,402,067,046	548,645,514	349,496,314

무형자산	431,197,012	518,786,386	582,931,128

시설이용권	430,176,270	517,412,310	581,085,940

산업재산권	1,020,742	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	111,120,415,721	96,403,994,055	90,882,279,515

부채

유동부채	13,910,554,585	7,783,673,295	15,983,542,049

매입채무및기타채무	11,416,911,950	3,539,198,389	11,976,089,338

매입채무	8,521,032,611	1,775,479,059	9,161,574,460

미지급금	1,651,750,828	713,114,365	1,791,468,168

미지급비용	1,244,128,511	1,050,604,965	1,023,046,710

단기차입금	814,590,476	967,971,677	1,931,246,584

당기법인세부채	1,291,001,700	2,419,148,507	1,556,778,798

상여충당부채	0	139,972,695	118,672,300

기타유동부채	388,050,459	717,382,027	400,755,029

선수금	266,999,057	292,605,963	81,243,970

예수금	121,051,402	424,776,064	319,511,059

비유동부채	7,181,887,613	5,803,826,554	5,145,555,816

장기매입채무및기타채무	1,110,000,000	1,380,000,000	1,420,000,000

예수보증금	1,110,000,000	1,380,000,000	1,420,000,000

확정급여부채	3,130,427,295	2,510,184,919	1,725,383,030

확정급여채무	3,149,544,312	2,525,538,352	1,734,722,323

사외적립자산	(19,117,017)	(15,353,433)	(9,339,293)

이연법인세부채	2,941,460,318	1,913,641,635	2,000,172,786

부채총계	21,092,442,198	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	6,352,298,908	1,447,549,847	(125,372,223)

매도가능증권평가손익	6,352,298,908	1,447,549,847	(125,372,223)

이익잉여금	48,342,316,912	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	47,506,105,512	45,342,295,256	34,649,022,170

자본총계	90,027,973,523	82,816,494,206	69,753,181,650

자본과부채총계	111,120,415,721	96,403,994,055	90,882,279,515

포괄손익계산서
제 6 기 3분기 2016.01.01 부터 2016.09.30 까지
제 5 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 5 기 3분기	제 5 기	제 4 기

3개월	누적	3개월	누적

매출	34,488,331,031	105,862,329,409	36,986,152,216	111,203,483,584	145,730,164,666	151,806,783,252

제품매출액	31,385,984,852	95,974,462,162	32,244,992,446	97,105,910,870	128,114,589,913	129,542,431,800

원재료매출액	3,102,346,179	9,887,867,247	4,741,159,770	14,097,572,714	17,615,574,753	22,264,351,452

매출원가	26,744,381,096	81,830,677,538	29,893,103,795	90,157,583,478	118,836,208,327	128,048,696,327

제품매출원가	24,336,329,478	73,926,016,543	25,827,017,833	78,143,000,876	103,883,730,956	109,013,219,251

원재료매출원가	2,408,051,618	7,904,660,995	4,066,085,962	12,014,582,602	14,952,477,371	19,035,477,076

매출총이익	7,743,949,935	24,031,651,871	7,093,048,421	21,045,900,106	26,893,956,339	23,758,086,925

판매비와관리비	3,184,925,975	9,611,918,595	3,071,551,609	9,615,483,595	13,219,944,252	12,987,821,237

급여	462,849,995	1,370,167,289	374,990,214	1,233,172,294	2,117,841,631	2,001,820,447

퇴직급여	50,075,067	150,225,201	50,188,977	150,566,931	200,755,908	154,922,726

복리후생비	56,856,831	177,894,204	55,594,707	187,806,498	251,705,266	238,770,255

여비교통비	32,250,887	133,967,080	44,671,937	116,973,684	142,023,572	97,958,688

통신비	16,943,035	46,263,184	15,906,661	47,828,837	63,679,953	59,797,998

수도광열비	4,730,974	14,425,924	6,006,295	18,751,459	21,792,318	22,176,868

전력비	16,322,601	41,064,883	16,155,828	40,827,037	51,864,699	48,443,149

세금과공과	23,005,930	57,917,900	23,051,200	44,532,060	45,975,270	44,667,860

감가상각비	48,405,931	144,755,535	45,170,239	124,699,316	166,083,008	190,327,982

무형자산상각비	117,778	353,334	117,778	353,334	471,112	471,112

수선비	13,290,574	43,405,120	15,408,631	70,692,601	87,997,147	91,352,050

소모품비	9,427,773	29,289,614	12,279,817	27,696,619	49,319,255	23,634,628

보험료	6,167,244	13,412,573	6,095,153	16,659,020	20,762,353	28,095,204

접대비	31,236,553	98,301,992	24,593,688	69,692,710	92,496,796	95,396,768

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

기술개발비	85,463,581	270,235,658	75,745,089	197,217,592	340,084,146	386,923,865

보관료	26,698,875	90,594,934	17,050,158	94,007,770	122,303,255	116,663,618

견본비	3,245,232	8,981,506	1,788,436	8,308,083	13,024,133	12,688,246

포장비	40,504,356	139,812,178	36,623,254	98,324,235	153,371,292	108,488,110

운반비	932,638,412	2,739,273,317	927,736,290	2,755,614,920	3,659,306,605	3,603,748,675

대손상각비(대손충당금환입)	(14,339,035)	(3,566,414)	(3,910,766)	(18,609,160)	(32,714,809)	26,084,296

차량유지비	17,202,198	53,843,772	18,775,687	55,564,666	72,532,563	83,058,020

임차료	0	984,000	3,150,000	5,584,000	7,228,000	1,968,000

도서인쇄비	5,214,913	11,057,655	5,399,696	8,304,255	14,142,005	16,756,249

교육훈련비	20,681,429	43,682,966	3,047,500	9,610,700	11,418,784	9,296,839

지급수수료	47,948,710	161,323,839	56,810,055	167,276,439	224,652,501	216,797,496

수출비용	1,247,986,131	3,772,128,624	1,237,105,085	4,082,027,695	5,319,827,489	5,302,652,997

영업이익	4,559,023,960	14,419,733,276	4,021,496,812	11,430,416,511	13,674,012,087	10,770,265,688

기타수익	192,532,004	371,341,831	94,577,937	313,356,424	419,465,137	384,449,376

임대료수익	44,300,124	126,462,809	44,846,747	126,143,558	166,247,973	158,710,088

잡이익	148,231,880	244,879,022	49,731,190	187,212,866	253,217,164	225,739,288

기타비용	190,680,169	210,277,936	8,257,459	143,889,348	175,668,327	117,906,573

기부금	1,300,000	1,660,000	300,000	1,660,000	17,180,000	26,280,000

유형자산처분손실	13,985,500	17,598,000	302,000	303,000	3,174,500	4,313,000

무형자산손상차손	87,236,040	87,236,040	0	57,600,000	63,673,630	0

잡손실	88,158,629	103,783,896	7,655,459	84,326,348	91,640,197	87,313,573

금융수익	911,639,453	1,968,143,070	679,773,224	1,456,031,688	1,555,287,158	946,201,234

이자수익	68,704,842	202,051,180	52,383,902	145,822,275	196,260,247	59,582,107

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

외환차익	162,392,192	862,920,100	459,884,759	799,892,949	1,099,849,225	632,987,250

외화환산이익	30,908,847	70,968,791	43,328,114	234,644,515	78,624,595	62,800,541

매도가능금융자산처분이익	649,633,572	706,883,789	124,176,449	124,176,449	29,057,591	48,865,236

금융원가	608,906,931	1,290,696,228	119,308,489	469,772,791	703,492,352	619,654,976

이자비용	0	0	0	0	0	18,665,724

매출채권처분손실	0	0	0	52,154	52,154	171,132

매도가능금융자산처분손실	43,239	43,239	1,664	1,664	3,509,577	9,502,088

외환차손	345,357,566	977,836,217	110,128,895	446,812,740	693,362,345	579,203,079

외화환산손실	263,506,126	312,816,772	9,177,930	22,906,233	6,568,276	12,112,953

법인세차감전순이익	4,863,608,317	15,258,244,013	4,668,282,025	12,586,142,484	14,769,603,703	11,363,354,749

법인세비용	1,046,887,141	3,309,757,987	991,905,398	2,601,731,967	3,005,296,456	2,436,336,726

당기순이익(손실)	3,816,721,176	11,948,486,026	3,676,376,627	9,984,410,517	11,764,307,247	8,927,018,023

기타포괄손익	3,240,140,766	4,904,504,051	(594,361,473)	1,882,660,084	1,554,285,109	(194,569,686)

당기손익으로 재분류되지 않는 세후기타포괄손익	(78,089)	(245,010)	(57,364)	(181,218)	(18,636,961)	(231,508,737)

확정급여제도의 보험수리적손익의 세후기타포괄손익	(78,089)	(245,010)	(57,364)	(181,218)	(18,636,961)	(231,508,737)

당기손익으로 재분류되는 세후기타포괄손익	3,240,218,855	4,904,749,061	(594,304,109)	1,882,841,302	1,572,922,070	36,939,051

매도가능금융자산	3,240,218,855	4,904,749,061	(594,304,109)	1,882,841,302	1,572,922,070	36,939,051

총포괄손익	7,056,861,942	16,852,990,077	3,082,015,154	11,867,070,601	13,318,592,356	8,732,448,337

주당이익

기본주당이익(손실)	1,678	5,175	1,566	4,253	5,017	3,826

희석주당이익(손실)	1,678	5,175	1,566	4,253	5,017	3,826

자본변동표
제 6 기 3분기 2016.01.01 부터 2016.09.30 까지
제 5 기 3분기 2015.01.01 부터 2015.09.30 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	9,984,410,517	9,984,410,517

기타포괄손익	매도가능금융자산평가손익	0	0	0	1,882,841,302	0	1,882,841,302

확정급여의재측정요소	0	0	0	0	(181,218)	(181,218)

총포괄손익	0	0	0	1,882,841,302	9,984,229,299	11,867,070,601

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

2015.09.30 (기말자본)	2,347,435,000	32,163,458,662	(31,361,959)	1,757,469,079	45,383,251,469	81,620,252,251

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	11,948,486,026	11,948,486,026

기타포괄손익	매도가능금융자산평가손익	0	0	0	4,904,749,061	0	4,904,749,061

확정급여의재측정요소	0	0	0	0	(245,010)	(245,010)

총포괄손익	0	0	0	4,904,749,061	11,948,241,016	16,852,990,077

주식매입선택권행사	0	0	0	0	0	0

이익소각	0	0	0	0	(6,712,310,760)	(6,712,310,760)

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

자본에 직접 반영된 소유주와의 거래 등 소계	0	0	0	0	(9,641,510,760)	(9,641,510,760)

2016.09.30 (기말자본)	2,366,860,000	32,997,859,662	(31,361,959)	6,352,298,908	48,342,316,912	90,027,973,523

현금흐름표
제 6 기 3분기 2016.01.01 부터 2016.09.30 까지
제 5 기 3분기 2015.01.01 부터 2015.09.30 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 3분기	제 5 기 3분기	제 5 기	제 4 기

영업활동현금흐름	22,111,948,198	18,404,720,289	14,739,726,907	12,593,846,466

당기순이익	11,948,486,026	9,984,410,517	11,764,307,247	8,927,018,023

조정항목	6,910,910,364	5,551,456,728	7,879,527,825	6,864,217,580

급여	0	0	333,915,750	128,017,500

퇴직급여	691,829,811	626,586,660	859,036,607	613,269,481

감가상각비	3,610,025,237	2,917,021,769	4,095,225,489	3,933,469,292

대손상각비	3,566,414	(18,609,160)	(32,714,809)	26,084,296

무형자산손상차손	87,236,040	57,600,000	63,673,630	0

매도가능금융자산처분손실	43,239	1,664	3,509,577	9,502,088

유형자산처분손실	504,500	3,000	4,000	4,313,000

매도가능증권처분이익	(706,883,789)	(124,176,449)	(29,057,591)	(48,865,236)

외화환산손실	312,816,772	22,906,233	6,568,276	12,112,953

법인세비용	3,309,757,987	2,601,731,967	3,005,296,456	2,432,045,596

이자비용	0	0	0	18,665,724

매출채권처분손실	0	0	0	171,132

이자수익	(202,051,180)	(145,822,275)	(196,260,247)	(59,582,107)

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

외화환산이익	(70,968,791)	(234,644,515)	(78,624,595)	(62,800,541)

잡이익	0	0	(20,330)	(690,610)

무형자산상각비	353,334	353,334	471,112	471,112

영업활동으로 인한 자산 및 부채의변동	7,762,305,580	5,224,284,762	(2,566,065,291)	(2,302,027,494)

매출채권의감소(증가)	296,203,473	1,912,513,109	3,287,160,441	(2,605,087,275)

미수금의감소(증가)	30,197,866	(276,805,358)	(151,278,576)	154,791,704

선급금의감소(증가)	64,668,668	181,377,208	(163,787,694)	(167,640,386)

선급비용의감소(증가)	(52,800,012)	(26,459,884)	(21,588,200)	34,810,154

재고자산의감소(증가)	287,581,851	2,591,087,699	2,662,084,112	932,224,969

매입채무의증가(감소)	6,813,238,604	102,892,455	(7,385,229,721)	886,028,447

미지급금의증가(감소)	938,636,463	927,750,921	(1,044,166,721)	289,816,837

당기법인세부채의증가(감소)	0	0	0	(1,907,078,591)

선수금의증가(감소)	(25,606,906)	87,893,179	211,361,993	(47,226,299)

예수금의증가(감소)	(303,724,662)	(207,349,824)	105,265,005	19,970,152

미지급비용의증가(감소)	195,784,480	101,737,717	27,333,875	74,604,399

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

예수보증금의증가(감소)	(270,000,000)	0	(40,000,000)	125,500,000

퇴직금의지급	(75,987,290)	(73,783,120)	(94,846,560)	(106,732,170)

관계사전출입으로 확정급여채무의 증가	9,040,050	27,669,560	27,669,560	5,401,910

사외적립자산의납입	(4,954,310)	(5,566,600)	(7,343,200)	(7,946,800)

영업에서 창출된 현금	26,621,701,970	20,760,152,007	17,077,769,781	13,489,208,109

법인세의 지급	(4,793,407,772)	(2,660,916,056)	(2,691,433,733)	(1,075,358,200)

이자의 수취	158,334,790	153,988,838	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	(2,029,486,631)	(7,405,934,370)	(8,192,427,843)	(9,327,597,562)

매도가능금융자산의 처분	2,399,481,662	233,507,776	295,477,190	352,028,955

단기대여금의 감소	256,666,475	197,812,390	825,856,380	731,185,286

장기대여금의 감소	206,471,513	189,865,517	445,441,801	403,786,140

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

매도가능금융자산의 취득	(1,204,610,955)	(160,000)	(156,453,510)	(190,288,500)

단기대여금의 증가	(314,593,140)	(307,908,950)	(832,714,700)	(741,261,950)

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

장기대여금의 증가	(295,000,000)	(366,900,000)	(642,900,000)	(524,079,010)

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

유형자산의취득	(2,887,737,186)	(7,471,713,923)	(8,246,697,824)	(9,363,235,714)

무형자산의 취득	0	0	0	(15,973,630)

재무활동현금흐름	(9,794,891,961)	(533,791,597)	(1,552,470,457)	(253,349,040)

단기차입금의 차입	814,590,476	3,934,113,442	4,902,085,119	33,105,794,219

단기차입금의 상환	(967,971,677)	(4,467,905,039)	(5,865,360,026)	(34,210,689,259)

주식매입선택권행사	0	0	519,910,250	414,460,000

자기주식의 취득	(6,712,310,760)	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)	10,287,569,606	10,464,994,322	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	(258,488,787)	155,944,042	21,548,314	21,479,760

기말현금및현금성자산	25,998,826,973	21,574,307,597	15,969,746,154	10,953,369,233