대원산업 분기보고서 (2016.09)
4. 재무제표

재무상태표
제 49 기 3분기말 2016.09.30 현재
제 48 기말 2015.12.31 현재
제 47 기말 2014.12.31 현재
(단위 : 원)

제 49 기 3분기말	제 48 기말	제 47 기말

자산

Ⅰ.비유동자산	124,700,447,330	109,801,251,847	100,851,425,967

(1)장기매도가능금융자산	14,280,815,650	13,753,147,460	5,129,043,720

(2)만기보유금융자산	45,430,000	45,430,000	66,165,000

(3)장기대여금	1,470,265,520	1,082,570,700	940,709,470

(4)종속기업, 관계기업 및 공동기업 투자	40,752,436,000	40,752,436,000	40,752,436,000

(5)유형자산	48,575,801,886	35,522,168,587	36,285,825,404

(6)무형자산	140,739,000	140,739,000	39,000,000

(7)투자부동산	5,867,726,436	5,910,510,626	5,436,087,518

(8)장기금융상품	118,000,000	3,000,000	1,013,000,000

(9)이연법인세자산	13,413,223,480	12,475,884,116	11,085,538,497

(10)기타비유동자산	36,009,358	115,365,358	103,620,358

Ⅱ.유동자산	202,242,451,681	212,973,953,160	196,373,715,948

(1)현금및현금성자산	81,422,575,627	65,655,342,182	82,989,105,185

(2)단기금융상품	1,440,000,000	4,170,000,000	2,920,000,000

(3)단기매출채권	98,881,742,434	123,460,826,021	87,179,555,458

(4)단기미수금	1,810,086,441	2,342,451,845	1,954,806,721

(5)단기미수수익	257,479,608	491,225,879	380,129,430

(6)단기대여금	6,752,084	27,157,334	27,964,026

(7)단기선급금	0	0	30,000,000

(8)단기선급비용	202,464,636	202,866,132	227,723,166

(9)선납부가가치세	1,029,223,025	2,385,339,023	4,608,586,393

(10)재고자산	16,493,446,156	13,868,988,154	15,946,702,539

(11)매각예정자산	698,681,670	369,756,590	109,143,030

자산총계	326,942,899,011	322,775,205,007	297,225,141,915

자본

Ⅰ.자본금	9,108,000,000	9,108,000,000	9,108,000,000

Ⅱ.이익잉여금	193,910,976,561	184,347,642,274	164,985,067,841

Ⅲ.기타자본항목	504,697,799	177,354,665	777,726,932

자본총계	203,523,674,360	193,632,996,939	174,870,794,773

부채

Ⅰ.비유동부채	32,692,488,293	27,782,598,229	23,705,012,329

(1)장기판매보증충당부채	17,019,713,486	16,742,086,423	15,476,273,542

(2)장기임대보증금	1,632,600,000	1,652,600,000	1,492,600,000

(3)순확정급여부채	13,209,798,807	8,557,535,806	5,905,762,787

(4)기타비유동부채	830,376,000	830,376,000	830,376,000

Ⅱ.유동부채	90,726,736,358	101,359,609,839	98,649,334,813

(1)단기매입채무	72,361,419,321	84,911,451,951	84,060,189,076

(2)단기미지급금	3,836,416,996	2,354,705,455	1,128,457,673

(3)단기예수보증금	2,500,000	2,500,000	2,500,000

(4)단기예수금	4,354,194,334	4,406,302,123	3,120,782,319

(5)단기미지급비용	7,680,243,171	6,752,581,993	6,232,743,280

(6)미지급법인세	2,491,962,536	2,932,068,317	4,104,662,465

부채총계	123,419,224,651	129,142,208,068	122,354,347,142

자본과부채총계	326,942,899,011	322,775,205,007	297,225,141,915

손익계산서
제 49 기 3분기 2016.01.01 부터 2016.09.30 까지
제 48 기 3분기 2015.01.01 부터 2015.09.30 까지
제 48 기 2015.01.01 부터 2015.12.31 까지
제 47 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 49 기 3분기	제 48 기 3분기	제 48 기	제 47 기

3개월	누적	3개월	누적

Ⅰ.매출액	136,159,692,345	436,514,206,211	147,236,284,855	455,258,743,545	614,426,569,579	526,794,814,614

Ⅱ.매출원가	125,230,204,209	401,181,020,502	139,799,373,741	426,655,812,604	576,141,312,861	498,679,418,806

Ⅲ.매출총이익	10,929,488,136	35,333,185,709	7,436,911,114	28,602,930,941	38,285,256,718	28,115,395,808

Ⅳ.판매비와관리비	5,616,390,466	17,045,525,013	5,226,506,942	16,787,042,061	23,620,521,417	22,963,484,017

Ⅴ.영업이익	5,313,097,670	18,287,660,696	2,210,404,172	11,815,888,880	14,664,735,301	5,151,911,791

Ⅵ.기타수익	3,289,339,434	11,035,186,094	3,599,798,376	9,013,238,772	11,251,971,019	18,088,102,663

Ⅶ.기타비용	6,209,798,229	8,744,596,349	151,813,043	687,822,908	1,245,292,005	1,472,947,023

Ⅷ.금융수익	205,595,898	1,400,159,888	2,436,057,613	3,732,997,055	4,083,705,901	6,037,937,267

Ⅸ.법인세비용차감전순이익	2,598,234,773	21,978,410,329	8,094,447,118	23,874,301,799	28,755,120,216	27,805,004,698

Ⅹ.법인세비용	843,773,217	8,953,184,623	2,112,357,186	5,518,804,870	5,800,287,333	5,160,168,678

XI.당기순이익	1,754,461,556	13,025,225,706	5,982,089,932	18,355,496,929	22,954,832,883	22,644,836,020

XⅡ.주당이익

(1)기본주당이익	96	715	328	1,008	1,260	1,243

(2)희석주당이익	96	715	328	1,008	1,260	1,243

포괄손익계산서
제 49 기 3분기 2016.01.01 부터 2016.09.30 까지
제 48 기 3분기 2015.01.01 부터 2015.09.30 까지
제 48 기 2015.01.01 부터 2015.12.31 까지
제 47 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 49 기 3분기	제 48 기 3분기	제 48 기	제 47 기

3개월	누적	3개월	누적

Ⅰ.당기순이익	1,754,461,556	13,025,225,706	5,982,089,932	18,355,496,929	22,954,832,883	22,644,836,020

Ⅱ.기타포괄손익	395,452,773	(857,548,285)	(770,956,731)	(2,555,462,286)	(1,915,630,717)	(2,920,389,703)

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(394,963,806)	(1,184,891,419)	(597,992,804)	(1,793,978,412)	(1,315,258,450)	(2,167,112,846)

1.순확정급여부채 재평가손익	(394,963,806)	(1,184,891,419)	(597,992,804)	(1,793,978,412)	(1,315,258,450)	(2,167,112,846)

(2)당기손익으로 재분류되는 포괄손익	790,416,579	327,343,134	(172,963,927)	(761,483,874)	(600,372,267)	(753,276,857)

1.매도가능금융자산평가손익	790,416,579	327,343,134	(172,963,927)	(761,483,874)	(600,372,267)	(753,276,857)

Ⅲ.총포괄손익	2,149,914,329	12,167,677,421	5,211,133,201	15,800,034,643	21,039,202,166	19,724,446,317

자본변동표
제 49 기 3분기 2016.01.01 부터 2016.09.30 까지
제 48 기 3분기 2015.01.01 부터 2015.09.30 까지
제 48 기 2015.01.01 부터 2015.12.31 까지
제 47 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	이익잉여금	기타자본항목	자본 합계

2014.01.01 (Ⅰ.기초자본)	8,280,000,000	146,577,344,667	1,531,003,789	156,388,348,456

Ⅱ.자본의 변동	(1)총포괄손익	1.당기순이익	0	22,644,836,020	0	22,644,836,020

2.매도가능금융자산평가	0	0	(753,276,857)	(753,276,857)

3.순확정급여부채 재측정요소	0	(2,167,112,846)	0	(2,167,112,846)

(2)배당	0	(1,242,000,000)	0	(1,242,000,000)

(3)무상증자	828,000,000	(828,000,000)	0	0

2014.12.31 (Ⅲ.기말자본)	9,108,000,000	164,985,067,841	777,726,932	174,870,794,773

2015.01.01 (Ⅰ.기초자본)	9,108,000,000	164,985,067,841	777,726,932	174,870,794,773

Ⅱ.자본의 변동	(1)총포괄손익	1.당기순이익	0	22,954,832,883	0	22,954,832,883

2.매도가능금융자산평가	0	0	(600,372,267)	(600,372,267)

3.순확정급여부채 재측정요소	0	(1,315,258,450)	0	(1,315,258,450)

(2)배당	0	(2,277,000,000)	0	(2,277,000,000)

(3)무상증자	0	0	0	0

2015.12.31 (Ⅲ.기말자본)	9,108,000,000	184,347,642,274	177,354,665	193,632,996,939

2015.01.01 (Ⅰ.기초자본)	9,108,000,000	164,985,067,841	777,726,932	174,870,794,773

Ⅱ.자본의 변동	(1)총포괄손익	1.당기순이익	0	18,355,496,929	0	18,355,496,929

2.매도가능금융자산평가	0	0	(761,483,874)	(761,483,874)

3.순확정급여부채 재측정요소	0	(1,793,978,412)	0	(1,793,978,412)

(2)배당	0	(2,277,000,000)	0	(2,277,000,000)

(3)무상증자	0	0	0	0

2015.09.30 (Ⅲ.기말자본)	9,108,000,000	179,269,586,358	16,243,058	188,393,829,416

2016.01.01 (Ⅰ.기초자본)	9,108,000,000	184,347,642,274	177,354,665	193,632,996,939

Ⅱ.자본의 변동	(1)총포괄손익	1.당기순이익	0	13,025,225,706	0	13,025,225,706

2.매도가능금융자산평가	0	0	327,343,134	327,343,134

3.순확정급여부채 재측정요소	0	(1,184,891,419)	0	(1,184,891,419)

(2)배당	0	(2,277,000,000)	0	(2,277,000,000)

(3)무상증자	0	0	0	0

2016.09.30 (Ⅲ.기말자본)	9,108,000,000	193,910,976,561	504,697,799	203,523,674,360

현금흐름표
제 49 기 3분기 2016.01.01 부터 2016.09.30 까지
제 48 기 3분기 2015.01.01 부터 2015.09.30 까지
제 48 기 2015.01.01 부터 2015.12.31 까지
제 47 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 49 기 3분기	제 48 기 3분기	제 48 기	제 47 기

Ⅰ.영업활동현금흐름	42,555,901,507	11,711,882,105	8,008,348,259	28,514,801,096

(1)당기순이익	13,025,225,706	18,355,496,929	22,954,832,883	22,644,836,020

(2)당기순이익조정을 위한 가감	37,953,617,504	(2,629,487,517)	(11,167,453,563)	6,983,837,267

1.법인세비용	8,953,184,623	5,518,804,870	5,800,287,333	5,160,168,678

2.이자수익	(544,157,703)	(1,499,157,797)	(1,830,544,547)	(2,344,951,571)

3.배당수익	(856,002,185)	(2,233,839,258)	(2,253,161,354)	(3,692,985,696)

4.외화환산이익	0	(1,534,896,282)	(685,480,361)	(115,857,054)

5.외화환산손실	4,666,969,860	0	2,175,025	7,874,203

6.매각예정자산처분이익	(419,478,551)	(272,138,243)	(331,792,729)	(407,814,713)

7.유형자산처분이익	(292,391,636)	(8,635,364)	(17,332,364)	(23,899,324)

8.유형자산처분손실	78,063,771	1,000	2,000	1,000

9.판매보증비	1,048,685,416	888,740,161	2,175,684,243	1,177,456,697

10.감가상각비	10,641,025,225	7,838,199,872	13,712,904,044	19,603,069,240

11.퇴직급여	3,687,182,280	3,030,444,724	4,916,243,040	4,040,592,965

12.재고자산의 감소(증가)	(2,624,458,002)	610,484,983	2,077,714,385	(3,357,484,604)

13.단기매출채권의 감소(증가)	23,288,038,131	(10,441,866,295)	(35,597,969,890)	(22,410,163,651)

14.단기미수금의 감소(증가)	532,365,404	636,098,009	(387,645,124)	(895,740,665)

15.단기선급금의 감소(증가)	0	30,000,000	30,000,000	(30,000,000)

16.단기선급비용의 감소(증가)	401,496	(13,325,559)	24,857,034	(42,435,424)

17.부가세대급금의 감소(증가)	1,356,115,998	1,076,828,169	2,223,247,370	(1,061,782,261)

18.판매보증비의 지급	(771,058,353)	(680,448,060)	(909,871,362)	(917,029,862)

19.퇴직금의 지급	(1,258,220,660)	(537,561,750)	(4,033,009,260)	(1,338,502,700)

20.사외적립자산의공정가치의 증가(감소)	660,120,090	(367,365,640)	33,369,780	(3,676,340,053)

21.단기매입채무의 증가(감소)	(12,550,032,630)	(10,302,856,228)	851,262,875	17,184,443,664

22.단기미지급금의 증가(감소)	1,481,711,541	2,118,944,579	1,226,247,782	287,289,846

23.단기예수금의 증가(감소)	(52,107,789)	163,142,099	1,285,519,804	(1,022,574,099)

24.단기미지급비용의 증가(감소)	927,661,178	3,350,914,493	519,838,713	860,502,651

(3)기타 가감	(8,422,941,703)	(4,014,127,307)	(3,779,031,061)	(1,113,872,191)

1.이자수취	777,903,974	1,412,465,190	1,719,448,098	2,590,247,260

2.배당금수취	856,002,185	2,233,839,258	2,253,161,354	3,692,985,696

3.법인세납부(환급)	(10,056,847,862)	(7,660,431,755)	(7,751,640,513)	(7,397,105,147)

Ⅱ.투자활동현금흐름	(21,115,743,658)	(16,105,933,103)	(23,225,115,925)	41,956,172,714

(1)기계장치의 처분	433,636	0	0	17,240,000

(2)차량운반구의 처분	0	8,636,364	17,336,364	0

(3)공구와기구의 처분	324,590,000	0	0	19,989,824

(4)비품의 처분	30,000	0	508,000

(5)만기보유금융자산의 상환	0	21,740,000	21,740,000	565,000

(6)장기대여금의 감소	347,305,180	415,833,110	513,138,770	496,916,100

(7)장기금융상품의 감소	0	1,437,500,000	1,437,500,000	1,500,000,000

(8)단기금융상품의 감소	5,190,000,000	13,360,000,000	13,360,000,000	279,300,000,000

(9)단기대여금및수취채권의 감소	2,456,785,050	2,025,685,962	2,978,294,755	3,815,484,064

(10)보증금의 감소	98,940,000	0	0	30,000,000

(11)매각예정자산의처분	1,183,650,898	595,644,085	798,319,191	1,043,440,950

(12)투자부동산의 취득	0	0	(523,045,000)	0

(13)토지의 취득	0	0	(6,711,540)	0

(14)구축물의 취득	(121,000,000)	0	0	(73,000,000)

(15)기계장치의 취득	(1,793,628,578)	(228,719,000)	(859,519,000)	(4,030,623,700)

(16)차량운반구의 취득	0	(37,998,822)	(68,003,822)	(89,409,884)

(17)공구와 기구의 취득	(7,256,356,200)	(5,069,015,113)	(9,709,485,113)	(16,400,292,421)

(18)비품의 취득	(609,427,727)	(529,440,000)	(41,175,000)	(454,334,000)

(19)건설중인자산의 취득	(13,982,187,600)	(1,511,436,860)	(2,215,736,860)	(96,800,000)

(20)무형자산의 취득	0	(101,739,000)	(101,739,000)	0

(21)종속기업에 대한 투자자산의 증가	0	0	0	(4,193,550,000)

(22)비유동만기보유금융자산의 취득	0	(1,005,000)	(1,005,000)	(3,965,000)

(23)비유동매도가능금융자산의 취득	(95,817,090)	(9,416,151,585)	(9,416,151,585)	(72,718,900)

(24)장기대여금의 증가	(735,000,000)	(475,000,000)	(655,000,000)	(425,000,000)

(25)보증금의 증가	(19,584,000)	(11,745,000)	(11,745,000)	(100,000)

(26)장기금융상품의 증가	(115,000,000)	(427,500,000)	(427,500,000)	(890,000,000)

(27)단기금융상품의 증가	(2,460,000,000)	(13,657,500,000)	(14,610,000,000)	(213,120,000,000)

(28)단기대여금및수취채권의 증가	(2,436,379,800)	(2,029,592,667)	(2,977,488,063)	(3,817,450,682)

(29)매각예정자산의취득	(1,093,097,427)	(474,129,577)	(727,140,022)	(600,726,637)

Ⅲ.재무활동현금흐름	(2,297,000,000)	(2,215,000,000)	(2,117,000,000)	(1,238,000,000)

(1)장기임대보증금의증가	40,000,000	62,000,000	215,000,000	109,800,000

(2)장기임대보증금의감소	(60,000,000)	0	(55,000,000)	(105,800,000)

(3)배당금지급	(2,277,000,000)	(2,277,000,000)	(2,277,000,000)	(1,242,000,000)

Ⅳ.현금의증가	19,143,157,849	(6,609,050,998)	(17,333,767,666)	69,232,973,810

Ⅴ.기초현금	65,655,342,182	82,989,105,185	82,989,105,185	13,756,089,271

Ⅵ.외화표시 현금및현금성자산의 환율변동 효과	(3,375,924,404)	28,867,351	4,663	42,104

Ⅶ.당기말현금	81,422,575,627	76,408,921,538	65,655,342,182	82,989,105,185