아세아제지 사업보고서 (2024.12)
2. 연결재무제표

## 2-1. 연결 재무상태표

연결 재무상태표
제 69 기 2024.12.31 현재
제 68 기 2023.12.31 현재
제 67 기 2022.12.31 현재
(단위 : 원)

제 69 기	제 68 기	제 67 기

자산

Ⅰ.유동자산	390,047,677,635	403,603,823,024	441,835,691,580

(1)현금및현금성자산	89,095,076,442	101,423,559,304	88,975,830,353

(2)단기금융상품	85,700,000,000	75,550,000,000	93,550,000,000

(3)상각후원가측정금융자산	0	0	13,970,388,478

(4)매출채권	124,909,494,292	140,740,961,770	152,091,924,659

(5)미수금	1,075,396,016	1,236,425,820	1,021,311,180

(6)기타수취채권	1,098,187,647	1,198,294,976	1,084,814,811

(7)유동재고자산	85,093,765,321	81,123,410,752	88,044,479,291

(8)금융리스채권	25,507,071	0	0

(9)파생상품자산	0	61,956,220	378,590,753

(10)기타자산	3,050,250,846	2,269,214,182	2,718,352,055

Ⅱ.비유동자산	636,436,840,546	644,573,941,817	593,112,570,114

(1)장기금융상품	832,579,000	749,047,000	1,470,015,000

(2)장기매출채권	225,806,843	239,841,196	17,909,893

(3)기타포괄손익-공정가치 측정 금융자산	1,317,607,651	1,560,870,151	1,092,007,651

(4)기타장기수취채권	2,358,146,306	2,269,179,478	2,531,108,716

(5)유형자산	615,486,804,316	619,951,565,721	568,288,871,377

(6)투자부동산	4,199,771,890	4,103,090,696	4,257,718,734

(7)무형자산	6,652,697,477	6,657,677,477	6,657,677,477

(8)사용권자산	5,279,267,606	6,080,474,827	4,634,187,654

(9)비유동파생상품자산	0	0	256,400,054

(10)금융리스채권	84,159,457	130,410,052	147,407,623

(11)순확정급여자산	0	2,831,785,219	3,759,265,935

자산총계	1,026,484,518,181	1,048,177,764,841	1,034,948,261,694

부채

Ⅰ.유동부채	150,651,829,167	153,102,582,951	174,449,422,525

(1)매입채무	31,062,500,086	36,166,419,132	40,886,356,166

(2)단기차입금	63,833,868,575	38,739,680,364	45,172,695,202

(3)유동성장기차입금	1,996,640,000	27,115,673,328	24,838,133,322

(4)미지급금	12,110,711,346	11,838,277,831	15,557,328,995

(5)기타지급채무	14,011,325,275	13,575,662,667	13,653,793,025

(6)유동성리스부채	2,101,778,104	1,969,990,969	1,523,959,775

(7)기타유동부채	14,025,797,977	14,389,177,072	13,132,051,309

(8)충당부채	5,875,407,936	88,774,840	165,792,000

(9)당기법인세부채	5,633,799,868	9,218,926,748	19,519,312,731

Ⅱ.비유동부채	39,896,072,584	45,317,862,554	56,212,817,166

(1)장기차입금	1,267,060,000	3,263,700,000	16,289,373,328

(2)장기미지급금	0	0	42,070,665

(3)기타장기지급채무	272,000,000	552,000,000	552,000,000

(4)이연법인세부채	23,664,089,737	25,417,178,502	25,466,747,244

(5)리스부채	3,368,158,057	4,210,868,449	3,097,104,047

(6)기타비유동부채	1,241,037,071	1,058,106,482	938,996,340

(7)순확정급여부채	10,083,727,719	10,816,009,121	9,826,525,542

부채총계	190,547,901,751	198,420,445,505	230,662,239,691

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	835,936,616,430	849,757,319,336	804,286,022,003

(1)자본금	44,782,510,000	44,782,510,000	44,782,510,000

(2)기타불입자본	211,252,597,241	215,341,737,811	235,356,221,661

(3)기타자본구성요소	45,040,325	237,460,963	(133,141,150)

(4)이익잉여금(결손금)	579,856,468,864	589,395,610,562	524,280,431,492

Ⅱ.비지배지분	0	0	0

자본총계	835,936,616,430	849,757,319,336	804,286,022,003

자본과부채총계	1,026,484,518,181	1,048,177,764,841	1,034,948,261,694

## 2-2. 연결 포괄손익계산서

연결 포괄손익계산서
제 69 기 2024.01.01 부터 2024.12.31 까지
제 68 기 2023.01.01 부터 2023.12.31 까지
제 67 기 2022.01.01 부터 2022.12.31 까지
(단위 : 원)

제 69 기	제 68 기	제 67 기

Ⅰ.수익(매출액)	891,065,284,091	908,334,402,467	1,023,392,875,106

Ⅱ.매출원가	752,469,262,122	719,154,140,010	810,820,698,004

Ⅲ.매출총이익	138,596,021,969	189,180,262,457	212,572,177,102

Ⅳ.판매비	50,136,771,605	45,879,363,421	50,358,719,531

Ⅴ.관리비	61,893,128,947	55,718,396,301	52,766,419,181

Ⅵ.영업이익(손실)	26,566,121,417	87,582,502,735	109,447,038,390

Ⅶ.금융수익	6,338,850,882	6,729,523,910	4,524,510,277

Ⅷ.금융원가	3,672,032,562	4,237,539,262	4,210,911,973

Ⅸ.기타이익	11,609,387,545	12,389,233,847	15,362,779,816

Ⅹ.기타손실	4,951,851,305	1,582,253,290	3,603,419,674

XI.법인세비용차감전순이익(손실)	35,890,475,977	100,881,467,940	121,519,996,836

XⅡ.법인세비용(수익)	11,948,859,959	19,828,292,408	27,119,824,323

XⅢ.당기순이익(손실)	23,941,616,018	81,053,175,532	94,400,172,513

(1)지배기업소유주지분	23,941,616,018	81,053,175,532	94,400,172,513

(2)비지배지분	0	0	0

XIV.기타포괄손익	(1,570,687,154)	(2,338,287,349)	3,525,852,389

(1)후속적으로 당기손익으로 재분류되지 않는항목	(1,570,687,154)	(2,338,287,349)	3,525,852,389

1.확정급여제도의 재측정요소	(1,803,077,719)	(3,105,675,934)	4,316,967,068

2.법인세효과	424,811,205	396,786,472	(927,220,779)

3.기타포괄손익-공정가치측정금융자산평가손익	(243,262,500)	468,862,500	174,495,000

4.법인세효과	50,841,860	(98,260,387)	(38,388,900)

XV.당기총포괄손익	22,370,928,864	78,714,888,183	97,926,024,902

(1)지배기업소유주지분	22,370,928,864	78,714,888,183	97,926,024,902

(2)비지배지분	0	0	0

XVI.주당이익

(1)기본주당이익(손실) (단위 : 원)	594	1,857	2,108

## 2-3. 연결 자본변동표

연결 자본변동표
제 69 기 2024.01.01 부터 2024.12.31 까지
제 68 기 2023.01.01 부터 2023.12.31 까지
제 67 기 2022.01.01 부터 2022.12.31 까지
(단위 : 원)

자본

지배기업 지분	비지배지분	자본 합계

자본금	주식발행초과금	주식발행초과금	자기주식 처분이익	자기주식	기타자본구성요소	이익잉여금	지배기업 지분 합계

2022.01.01 (Ⅰ.기초자본)	44,782,510,000	236,036,109,237	(784,818,018)	104,930,442	0	(269,247,250)	434,551,364,490	714,420,848,901	0	714,420,848,901

Ⅱ.배당금 지급	0	0	0	0	0	0	(8,060,851,800)	(8,060,851,800)	0	(8,060,851,800)

Ⅲ.자기주식 소각	0	0	0	0	0	0	0	0	0	0

Ⅳ.자기주식의 취득	0	0	0	0	0	0	0	0	0	0

Ⅴ.당기순이익(손실)	0	0	0	0	0	0	94,400,172,513	94,400,172,513	0	94,400,172,513

Ⅵ.기타포괄손익	0	0	0	0	0	136,106,100	3,389,746,289	3,525,852,389	0	3,525,852,389

2022.12.31 (Ⅶ.기말자본)	44,782,510,000	236,036,109,237	(784,818,018)	104,930,442	0	(133,141,150)	524,280,431,492	804,286,022,003	0	804,286,022,003

2023.01.01 (Ⅰ.기초자본)	44,782,510,000	236,036,109,237	(784,818,018)	104,930,442	0	(133,141,150)	524,280,431,492	804,286,022,003	0	804,286,022,003

Ⅱ.배당금 지급	0	0	0	0	0	0	(13,229,107,000)	(13,229,107,000)	0	(13,229,107,000)

Ⅲ.자기주식 소각	0	0	0	0	0	0	0	0	0

Ⅳ.자기주식의 취득	0	0	0	0	(20,014,483,850)	0	0	(20,014,483,850)	0	(20,014,483,850)

Ⅴ.당기순이익(손실)	0	0	0	0	0	0	81,053,175,532	81,053,175,532	0	81,053,175,532

Ⅵ.기타포괄손익	0	0	0	0	0	370,602,113	(2,708,889,462)	(2,338,287,349)	0	(2,338,287,349)

2023.12.31 (Ⅶ.기말자본)	44,782,510,000	236,036,109,237	(784,818,018)	104,930,442	(20,014,483,850)	237,460,963	589,395,610,562	849,757,319,336	0	849,757,319,336

2024.01.01 (Ⅰ.기초자본)	44,782,510,000	236,036,109,237	(784,818,018)	104,930,442	(20,014,483,850)	237,460,963	589,395,610,562	849,757,319,336	0	849,757,319,336

Ⅱ.배당금 지급	0	0	0	0	0	0	(16,179,283,200)	(16,179,283,200)	0	(16,179,283,200)

Ⅲ.자기주식 소각	0	0	0	0	15,923,208,000	0	(15,923,208,000)	0	0	0

Ⅳ.자기주식의 취득	0	0	0	0	(20,012,348,570)	0	0	(20,012,348,570)	0	(20,012,348,570)

Ⅴ.당기순이익(손실)	0	0	0	0	0	0	23,941,616,018	23,941,616,018	0	23,941,616,018

Ⅵ.기타포괄손익	0	0	0	0	0	(192,420,638)	(1,378,266,516)	(1,570,687,154)	0	(1,570,687,154)

2024.12.31 (Ⅶ.기말자본)	44,782,510,000	236,036,109,237	(784,818,018)	104,930,442	(24,103,624,420)	45,040,325	579,856,468,864	835,936,616,430	0	835,936,616,430

## 2-4. 연결 현금흐름표

연결 현금흐름표
제 69 기 2024.01.01 부터 2024.12.31 까지
제 68 기 2023.01.01 부터 2023.12.31 까지
제 67 기 2022.01.01 부터 2022.12.31 까지
(단위 : 원)

제 69 기	제 68 기	제 67 기

Ⅰ.영업활동현금흐름	83,127,664,656	132,892,383,276	116,922,543,126

(1)당기순이익(손실)	23,941,616,018	81,053,175,532	94,400,172,513

(2)당기순이익조정	73,237,387,095	72,161,855,612	79,559,704,073

(3)순운전자본의변동	(626,881,275)	6,401,050,109	(34,533,123,158)

(4)이자수취	6,327,874,334	6,452,398,193	2,640,484,775

(5)이자지급	(3,015,908,977)	(3,341,375,122)	(2,711,745,564)

(6)배당금수취	75,000,000	45,000,000	0

(7)법인세납부	(16,811,422,539)	(29,879,721,048)	(22,432,949,513)

Ⅱ.투자활동현금흐름	(54,677,270,229)	(68,213,653,793)	(113,167,128,151)

(1)단기금융상품의 감소	267,850,000,000	300,250,000,000	66,510,000,000

(2)장기금융상품의 처분	0	4,500,000	3,000,000,000

(3)단기대여금의 회수	26,567,047	40,870,871	32,932,270

(4)임차보증금의 감소	122,000,000	405,610,000	62,500,000

(5)유형자산의 처분	428,904,090	823,412,958	1,065,755,148

(6)국고보조금의 수령	583,921,380	2,203,192,000	0

(7)만기보유금융자산의 처분	0	13,946,577,246	0

(8)리스채권의 회수	20,743,524	16,997,571	41,945,738

(9)단기금융상품의 증가	(278,000,000,000)	(280,850,000,000)	(140,060,000,000)

(10)장기금융상품의 증가	(83,532,000)	(683,532,000)	(683,532,000)

(11)단기대여금의 증가	(16,614,580)	(33,257,860)	(64,553,739)

(12)보증금의 증가	(200,170,000)	(333,190,090)	(70,100,000)

(13)유형자산의 취득	(45,409,089,690)	(104,004,834,489)	(41,163,075,568)

(14)유형자산의 폐기	0	0	1,839,000,000

Ⅲ.재무활동현금흐름	(40,779,388,088)	(52,230,979,042)	(34,088,234,040)

(1)단기차입금의 차입	229,692,329,833	41,505,937,804	110,850,177,681

(2)보증금의 증가	0	0	13,000,000

(3)단기차입금의 상환	(204,965,073,435)	(47,851,501,692)	(110,956,936,587)

(4)유동성장기차입금의 상환	(27,115,673,328)	(10,748,133,322)	(13,835,869,988)

(5)유동성사채의 상환	0	0	(10,000,000,000)

(6)리스부채의 상환	(2,200,067,068)	(1,894,086,232)	(2,011,195,346)

(7)임대보증금의 감소	0	0	(86,900,000)

(8)배당금의 지급	(16,178,555,520)	(13,228,711,750)	(8,060,509,800)

(9)자기주식 취득	(20,012,348,570)	(20,014,483,850)	0

Ⅳ.현금및현금성자산에 대한 환율변동효과	510,799	(21,490)	(6,906,880)

Ⅴ.현금및현금성자산의순증가(감소)	(12,328,482,862)	12,447,728,951	(30,339,725,945)

Ⅵ.기초현금및현금성자산	101,423,559,304	88,975,830,353	119,315,556,298

Ⅶ.기말현금및현금성자산	89,095,076,442	101,423,559,304	88,975,830,353