고려산업 분기보고서 (2026.03)
목 차

대표이사등의 확인·서명············································ 1
I. 회사의 개요 ················································· 2
1. 회사의 개요 ················································· 2
2. 회사의 연혁 ················································· 2
3. 자본금 변동사황 ··············································· 2
4. 주식의 총수 등················································ 2
5. 정관에 관한 사항··············································· 2
II. 사업의 내용 ················································· 3
1. 사업의 개요 ················································· 3
2. 주요 제품 및 서비스··························· ·················· 4
3. 원재료 및 생산설비·············································· 6
4. 매출 및 수주상황··············································· 11
5. 위험관리 및 파생거래············································· 14
6. 주요계약 및 연구개발활동··········································· 24
7. 기타 참고사항················································ 27
III. 재무에 관한 사항 ·············································· 31
1. 요약재무정보················································ 31
2. 연결재무제표················································ 34
2-1. 연결 재무상태표············································· 34
2-2. 연결 포괄손익계산서··········································· 36
2-3. 연결 자본변동표············································· 37
2-4. 연결 현금흐름표············································· 38
3. 연결재무제표 주석 ·············································· 41
1. 연결기업의 개요 (연결)·········································· 41
2. 연결재무제표 작성기준 및 유의적 회계정책 (연결)······························ 42
3. 중요한 회계추정 및 가정 (연결)······························· ··· ·· ··· 46
4. 공정가치 (연결)·············································· 46
5. 영업부문 (연결)········································ ··· ··· 48
6. 매출채권및기타채권 (연결)········································· 49
7. 재고자산 (연결)·············································· 51
8. 생물자산 (연결)·············································· 52
9-1.유형자산 (연결)············································· 53
9-2. 무형자산 (연결)············································· 54
10. 리스 (연결)··············································· 54
11. 투자부동산 (연결)············································· 55
12. 관계기업투자주식 (연결)········································· 56
13. 매입채무및기타채무 (연결)········································· 57
14. 차입금 (연결)·············································· 58
15. 계약부채 19. 고객과의 계약에서 생기는 수익 (연결)····························· 59
16. 순확정급여부채 (연결)········································ ··· 60
17. 기타불입자본 (연결)············································ 61
18. 이익잉여금 (연결)············································ 62
20. 기타수익 및 기타비용 (연결)········································ 63
21. 비용의 성격별 분류 (연결)······································ ··· 64
22. 법인세비용 (연결)············································ 64
23. 기본 및 희석주당이익 (연결)········································ 64
24. 특수관계자 공시 (연결)·········································· 65
25. 연결현금흐름표 (연결)·········································· 67
26. 담보제공자산 (연결)··········································· 68
27. 우발상황 및 약정사항 (연결)········································ 69
28. 사업결합 (연결)············································· 70
4. 재무제표·················································· 72
4-1. 재무상태표··············································· 72
4-2. 포괄손익계산서············································· 74
4-3. 자본변동표··············································· 75
4-4. 현금흐름표··············································· 76
5. 재무제표 주석················································ 78
1. 회사의 개요················································ 78
2. 재무제표 작성기준 및 중요한 회계정책 ···································· 78
3. 중요한 회계추정 및 가정 ·········································· 82
4. 공정가치 ················································ 82
5. 영업부문 ·············································· ··· 84
6. 매출채권및기타채권 ··········································· 86
7. 재고자산················································ 87
8-1. 유형자산 ··············································· 88
8-2. 무형자산 ··············································· 88
9. 리스 ··················································· 89
10. 투자부동산 ··············································· 90
11. 종속기업및관계기업투자········································· 90
12. 매입채무및기타채무 ··········································· 91
13. 차입금 ················································· 92
14. 계약부채 18. 고객과의 계약에서 생기는 수익 ······························· 93
15. 순확정급여부채 ············································· 94
16. 기타불입자본··············································· 95
17. 이익잉여금················································ 95
19. 기타수익 및 기타비용 ··········································· 97
20. 비용의 성격별 분류 ··········································· 97
21. 법인세비용··············································· 98
22. 기본 및 희석주당이익 ·········································· 98
23. 특수관계자 공시 ············································ 99
24. 현금흐름표 ·············································· 101
25. 담보제공자산 ·············································· 103
26. 우발상황 및 약정사항 ·········································· 103
6. 배당에 관한 사항··············································· 105
7. 증권의 발행을 통한 자금조달에 관한 사항···································· 108
8. 기타 재무에 관한 사항············································ 111
IV. 이사의 경영진단 및 분석의견········································· 115
Ⅴ. 회계감사인의 감사의견 등 ·········································· 116
1. 외부감사에 관한 사항············································· 116
2. 내부통제에 관한 사항············································· 117
VI. 이사회 등 회사의 기관에 관한 사항 ······································ 118
1. 이사회에 관한 사항·············································· 118
2. 감사제도에 관한 사항············································· 118
3. 주주총회 등에 관한 사항 ··········································· 118
VII. 주주에 관한 사항 ·············································· 122
VIII. 임원 및 직원등에 관한 사항 ········································· 126
1. 임원 및 직원의 현황············································· 126
2. 임원의 보수 등 ··············································· 131
IX. 계열회사 등에 관한 사항 ··········································· 132
X. 대주주 등과의 거래내용 ··········································· 133
XI. 그 밖에 투자자 보호를 위하여 필요한 사항··································· 134
1. 공시내용 진행 및 변경사항·········································· 134
2. 우발부채 등에 관한 사항··········································· 134
3. 제재 등과 관련된 사항············································ 135
4. 작성기준일 이후 발생한 주요사항 등 기타사항·································· 135
XII. 상세표··················································· 136
1. 연결대상 종속회사 현황(상세)········································· 136
2. 계열회사 현황(상세)············································· 136
3. 타법인출자 현황(상세) ·· · ········································ 136
[전문가의 확인]················································ 137