고려산업 사업보고서 (2025.12)
목 차

대표이사등의 확인·서명············································ 1
I. 회사의 개요 ················································· 2
1. 회사의 개요 ················································· 2
2. 회사의 연혁 ················································· 4
3. 자본금 변동사황 ··············································· 7
4. 주식의 총수 등················································ 8
5. 정관에 관한 사항··············································· 10
II. 사업의 내용 ················································· 12
1. 사업의 개요 ················································· 12
2. 주요 제품 및 서비스··························· ·················· 13
3. 원재료 및 생산설비·············································· 15
4. 매출 및 수주상황··············································· 20
5. 위험관리 및 파생거래············································· 23
6. 주요계약 및 연구개발활동··········································· 33
7. 기타 참고사항················································ 36
III. 재무에 관한 사항 ·············································· 40
1. 요약재무정보················································ 40
2. 연결재무제표················································ 44
2-1. 연결 재무상태표············································· 44
2-2. 연결 포괄손익계산서··········································· 46
2-3. 연결 자본변동표············································· 47
2-4. 연결 현금흐름표············································· 49
3. 연결재무제표 주석 ·············································· 52
1. 연결기업의 개요 (연결)·········································· 52
2. 연결재무제표 작성기준 및 유의적 회계정책 (연결)······························ 53
3. 중요한 판단과 추정불확실성의 주요 원천 (연결)······························· 76
4-1. 금융위험관리 (연결)··········································· 78
4-2. 공정가치측정 (연결)··········································· 85
5. 영업부문 (연결)·············································· 91
6. 현금및현금성자산 (연결)·········································· 94
7. 범주별 금융상품 (연결)·········································· 95
8. 매출채권및기타채권 (연결)········································· 97
9. 유동금융자산 18. 비유동금융자산 19. 기타포괄손익-공정가치측정 금융자산 및 상각후원가측정 금융자산 (연결) 105
10. 재고자산 (연결)·············································· 109
11. 생물자산 (연결)·············································· 111
12. 기타유동자산 (연결)··········································· 115
13. 유형자산 (연결)·············································· 116
14. 리스 (연결)················································ 119
15. 무형자산 (연결)·············································· 122
16. 투자부동산 (연결)············································· 127
17. 관계기업투자 (연결)··········································· 130
20. 매입채무및기타채무 (연결)········································· 132
21. 차입금 (연결)··············································· 133
22. 기타유동부채 (연결)············································ 136
23. 순확정급여부채(자산) (연결)········································ 137
24. 납입자본 25. 기타불입자본 (연결)···································· 148
26. 기타자본구성요소 (연결)·········································· 150
27-1. 이익잉여금 (연결)··········································· 151
27-2. 배당금 (연결)············································ 155
28. 고객과의 계약에서 생기는 수익 29. 계약부채 (연결)···························· 157
30. 비용의 성격별 분류 (연결)········································· 159
31. 판매비와관리비 (연결)··········································· 160
32. 기타수익 및 기타비용 (연결)········································ 163
33. 금융수익 및 금융원가 (연결)········································ 165
34. 법인세 (연결)·············································· 166
35. 기본 및 희석주당이익 (연결)······································· 173
36. 특수관계자 공시 (연결)·········································· 174
37. 연결현금흐름표 (연결)·········································· 180
38. 담보제공자산 (연결)············································ 186
39. 우발상황 및 약정사항 (연결)········································ 186
40. 사업결합 (연결)·············································· 189
41. 보고기간 후 사건 (연결)·········································· 190
4. 재무제표·················································· 192
4-1. 재무상태표··············································· 192
4-2. 포괄손익계산서············································· 194
4-3. 자본변동표··············································· 195
4-4. 현금흐름표··············································· 196
5. 재무제표 주석················································ 198
1. 회사의 개요················································ 198
2. 재무제표 작성기준 및 유의적 회계정책···································· 198
3. 중요한 판단과 추정불확실성의 주요 원천·································· 218
4-1. 금융위험관리············································· 220
4-2. 공정가치측정············································· 227
5. 영업부문················································· 233
6. 현금및현금성자산············································· 236
7. 범주별 금융상품·············································· 237
8. 매출채권및기타채권············································ 239
9. 재고자산················································· 245
10. 기타유동자산··············································· 247
11. 유형자산················································· 248
12. 리스·················································· 251
13. 무형자산················································· 254
14. 투자부동산················································ 256
15. 종속기업, 관계기업투자·········································· 260
16. 비유동금융자산 17.기타포괄손익-공정가치측정 금융자산 및 상각후원가측정 금융자산············· 261
18. 매입채무및기타채무············································ 265
19. 차입금·················································· 266
20. 기타유동부채··············································· 269
21. 순확정급여부채(자산)··········································· 270
22. 납입자본 23. 기타불입자본········································ 280
24. 기타자본구성요소············································· 283
25-1. 이익잉여금··············································· 284
25-2. 배당금················································· 288
26. 고객과의 계약에서 생기는 수익 27. 계약부채································ 291
28. 비용의 성격별 분류············································ 292
29. 판매비와관리비············································· 294
30. 기타수익 및 기타비용··········································· 296
31. 금융수익 및 금융원가··········································· 298
32. 법인세················································· 299
33. 기본 및 희석주당이익··········································· 304
34. 특수관계자 공시············································· 306
35. 현금흐름표················································ 312
36. 담보제공자산·············································· 318
37. 우발상황 및 약정사항··········································· 318
38. 보고기간 후 사건············································· 321
6. 배당에 관한 사항··············································· 322
7. 증권의 발행을 통한 자금조달에 관한 사항···································· 325
8. 기타 재무에 관한 사항············································ 328
IV. 이사의 경영진단 및 분석의견········································· 332
Ⅴ. 회계감사인의 감사의견 등 ·········································· 344
1. 외부감사에 관한 사항············································· 344
2. 내부통제에 관한 사항············································· 346
VI. 이사회 등 회사의 기관에 관한 사항 ······································ 348
1. 이사회에 관한 사항·············································· 348
2. 감사제도에 관한 사항············································· 352
3. 주주총회 등에 관한 사항 ··········································· 354
VII. 주주에 관한 사항 ·············································· 358
VIII. 임원 및 직원등에 관한 사항 ········································· 362
1. 임원 및 직원의 현황············································· 362
2. 임원의 보수 등 ··············································· 367
IX. 계열회사 등에 관한 사항 ··········································· 372
X. 대주주 등과의 거래내용 ··········································· 375
XI. 그 밖에 투자자 보호를 위하여 필요한 사항··································· 376
1. 공시내용 진행 및 변경사항·········································· 376
2. 우발부채 등에 관한 사항··········································· 376
3. 제재 등과 관련된 사항············································ 377
4. 작성기준일 이후 발생한 주요사항 등 기타사항·································· 377
XII. 상세표··················································· 378
1. 연결대상 종속회사 현황(상세)········································· 378
2. 계열회사 현황(상세)············································· 379
3. 타법인출자 현황(상세) ·· · ········································ 381
[전문가의 확인]················································ 382