화승인더스트리 사업보고서 (2022.12)
2. 연결재무제표

연결 재무상태표
제 54 기 2022.12.31 현재
제 53 기 2021.12.31 현재
제 52 기 2020.12.31 현재
(단위 : 원)

제 54 기	제 53 기	제 52 기

자산

Ⅰ.유동자산	874,903,842,645	820,293,693,265	764,632,560,935

(1)현금및현금성자산	242,006,473,584	247,398,379,777	313,651,069,314

(2)매출채권	154,730,514,003	160,982,681,001	152,396,093,750

(3)단기금융상품	3,085,906,891	12,559,630	1,406,030,545

(4)기타수취채권	86,905,294,574	41,221,434,576	18,666,069,952

(5)기타유동자산	52,340,045,673	36,170,139,136	19,698,726,216

(6)재고자산	335,492,742,326	334,508,064,835	258,619,022,035

(7)당기법인세자산	342,865,594	434,310	195,549,123

Ⅱ.비유동자산	904,585,646,327	816,757,412,049	668,849,732,637

(1)기타장기수취채권	15,559,797,369	12,941,421,036	6,688,541,894

(2)당기손익-공정가치측정금융자산	3,182,200,200	3,000,000,000	2,100,000,000

(3)기타포괄손익-공정가치 측정 금융자산	15,058,698,121	22,142,688,890	17,013,141,961

(4)관계기업투자자산	14,901,327,350	10,921,373,135	8,544,867,560

(5)기타비유동금융자산	1,118,704,572	1,909,944,503

(6)이연법인세자산	8,563,372,751	7,068,551,835	5,645,331,948

(7)기타비유동자산	2,445,575,073	1,128,853,995	4,576,304,970

(8)유형자산	653,440,410,043	583,052,438,631	490,468,893,250

(9)투자부동산	3,148,010,137	3,032,232,083	4,015,913,436

(10)사용권자산	110,821,919,673	105,378,639,263	64,819,483,219

(11)무형자산	76,345,631,038	66,181,268,678	64,977,254,399

자산총계	1,779,489,488,972	1,637,051,105,314	1,433,482,293,572

부채

Ⅰ.유동부채	943,368,596,899	854,747,575,504	713,294,847,098

(1)매입채무	147,162,541,289	175,736,361,010	148,235,348,323

(2)미지급금및기타채무	47,525,615,222	63,543,989,848	56,962,847,020

(3)차입금	667,198,943,371	537,694,333,339	437,167,114,498

(4)채권할인차입금	38,619,768,203	52,181,349,577	50,448,774,257

(5)파생상품부채	2,127,332,711	647,255,155	119,314,379

(6)기타유동부채	14,123,454,174	7,285,863,259	4,845,940,148

(7)당기법인세부채	8,789,920,883	10,639,221,271	8,854,533,717

(8)리스부채(유동)	9,746,323,630	5,920,999,729	6,660,974,756

(9)상환전환우선주(유동)	8,074,697,416	1,098,202,316

Ⅱ.비유동부채	176,471,348,982	147,625,567,092	92,939,126,107

(1)장기지급채무	2,317,046,792	3,519,211,058	2,072,743,737

(2)차입금	83,715,196,085	52,657,796,767	44,260,123,219

(3)이연법인세부채	13,211,583,333	11,736,382,847	9,011,795,899

(4)순확정급여부채	15,588,454,375	20,443,687,088	17,817,605,300

(5)장기종업원급여부채	629,207,950	625,512,401	660,864,750

(6)충당부채	320,600,000	85,000,000	85,000,000

(7)리스부채(비유동)	53,394,577,374	51,713,503,542	18,024,403,891

(8)상환전환우선주(비유동)	7,294,683,073	6,844,473,389	1,006,589,311

부채총계	1,119,839,945,881	1,002,373,142,596	806,233,973,205

자본

Ⅰ.지배기업소유주지분	344,983,625,196	358,485,169,171	352,612,130,122

(1)자본금	27,660,000,000	27,660,000,000	27,660,000,000

(2)자본잉여금	17,145,061,709	14,243,512,319	16,586,246,138

(3)기타자본항목	25,340,714,784	37,211,131,329	42,198,571,699

(4)기타포괄손익누계액	9,260,883,842	2,530,959,477	(21,600,685,414)

(5)이익잉여금	265,576,964,861	276,839,566,046	287,767,997,699

Ⅱ.비지배지분	314,665,917,895	276,192,793,547	274,636,190,245

자본총계	659,649,543,091	634,677,962,718	627,248,320,367

자본과부채총계	1,779,489,488,972	1,637,051,105,314	1,433,482,293,572

연결 포괄손익계산서
제 54 기 2022.01.01 부터 2022.12.31 까지
제 53 기 2021.01.01 부터 2021.12.31 까지
제 52 기 2020.01.01 부터 2020.12.31 까지
(단위 : 원)

제 54 기	제 53 기	제 52 기

Ⅰ.매출액	1,912,955,609,700	1,365,517,618,369	1,298,773,635,120

Ⅱ.매출원가	1,635,292,560,952	1,189,194,733,156	1,078,398,381,969

Ⅲ.매출총이익	277,663,048,748	176,322,885,213	220,375,253,151

Ⅳ.판매비와관리비	204,365,149,311	159,186,695,952	137,983,335,946

Ⅴ.영업이익	73,297,899,437	17,136,189,261	82,391,917,205

Ⅵ.영업외손익	(52,907,668,309)	(4,290,720,496)	(20,774,301,731)

(1)기타수익	78,351,635,509	40,783,274,483	45,738,469,701

(2)기타비용	(106,839,865,217)	(29,842,178,795)	(54,937,707,484)

(3)금융수익	21,148,249,139	6,039,478,416	9,805,093,238

(4)금융비용	(45,152,931,955)	(21,033,937,071)	(21,316,842,396)

(5)지분법손익	(414,755,785)	(237,357,529)	(63,314,790)

Ⅶ.법인세비용차감전순이익	20,390,231,128	12,845,468,765	61,617,615,474

Ⅷ.법인세비용	(20,305,788,468)	(17,048,600,383)	(11,700,317,466)

Ⅸ.당기순이익(손실)	84,442,660	(4,203,131,618)	49,917,298,008

Ⅹ.당기순이익의 귀속

(1)지배기업소유주지분	856,254,680	(2,094,130,168)	37,346,164,083

(2)비지배지분	(771,812,020)	(2,109,001,450)	12,571,133,925

XI.법인세효과차감후기타포괄손익	6,596,120,283	34,090,904,541	(20,001,165,186)

(1)후속적으로 당기손익으로 재분류되지않는 항목	634,142,766	4,249,621,148	408,990,787

1.확정급여제도의 재측정요소	5,194,286,285	1,073,664,074	(350,274,049)

2.기타포괄손익-공정가치측정금융자산의 평가손익	(4,560,143,519)	3,175,957,074	759,264,836

(2)당기손익으로 재분류될 수 있는 항목	5,961,977,517	29,841,283,393	(20,410,155,973)

1.관계기업과 공동기업의 기타포괄손익

2.해외사업환산손익	5,961,977,517	29,841,283,393	(20,410,155,973)

XⅡ.총포괄이익	6,680,562,943	29,887,772,923	29,916,132,822

XⅢ.당기총포괄이익의귀속

(1)지배기업소유주지분	5,340,165,360	23,213,925,227	23,458,536,005

(2)비지배지분	1,340,397,583	6,673,847,696	6,457,596,817

XIV.주당손익

(1)기본주당순이익 (단위 : 원)	17	(40)	698

(2)희석주당순이익 (단위 : 원)	17	(40)	698

연결 자본변동표
제 54 기 2022.01.01 부터 2022.12.31 까지
제 53 기 2021.01.01 부터 2021.12.31 까지
제 52 기 2020.01.01 부터 2020.12.31 까지
(단위 : 원)

자본

지배기업 소유주 지분	비지배지분	자본 합계

자본금	자본잉여금	기타자본	기타포괄손익누계액	이익잉여금	지배기업 소유주 지분 합계

Ⅰ.전기초	27,660,000,000	16,113,250,793	47,194,044,129	(8,237,628,523)	247,620,384,083	330,350,050,482	123,063,883,688	453,413,934,170

Ⅱ.회계정책변경에 따른 증가(감소)

2020.01.01 (Ⅲ.기초자본)	27,660,000,000	16,113,250,793	47,194,044,129	(8,237,628,523)	247,620,384,083	330,350,050,482	123,063,883,688	453,413,934,170

Ⅳ.총포괄손익	(1)당기순이익(손실)	37,346,164,083	37,346,164,083	12,571,133,925	49,917,298,008

(2)확정급여제도의 재측정요소	(314,041,690)	(314,041,690)	(36,232,359)	(350,274,049)

(3)기타포괄손익-공정가치측정금융자산평가손익	756,005,690	756,005,690	3,259,146	759,264,836

(4)해외사업장환산외환차이	(14,329,592,078)	(14,329,592,078)	(6,080,563,895)	(20,410,155,973)

(5)총포괄손익합계	(13,573,586,388)	37,032,122,393	23,458,536,005	6,457,596,817	29,916,132,822

Ⅴ.배당금의 지급	(2,427,757,965)	(2,427,757,965)	(770,057,325)	(3,197,815,290)

Ⅵ.기타포괄손익-공정가치측정금융자산 재분류

Ⅶ.자기주식의 취득	(4,995,472,430)	(4,995,472,430)	(4,995,472,430)

Ⅷ.종속기업의 유상증자

Ⅸ.신종자본증권 발행	150,000,000,000	150,000,000,000

Ⅹ.주식매수선택권	472,995,345	472,995,345	472,995,345

XI.종속기업의 연결범위 및 지분율 변동	210,529,497	5,543,249,188	5,753,778,685	(4,115,232,935)	1,638,545,750

XⅡ.스톡옵션비지배지분분류

2020.12.31 (XⅢ.기말자본)	27,660,000,000	16,586,246,138	42,198,571,699	(21,600,685,414)	287,767,997,699	352,612,130,122	274,636,190,245	627,248,320,367

Ⅰ.전기초	27,660,000,000	16,586,246,138	42,198,571,699	(21,600,685,414)	287,767,997,699	352,612,130,122	274,636,190,245	627,248,320,367

Ⅱ.회계정책변경에 따른 증가(감소)

2021.01.01 (Ⅲ.기초자본)	27,660,000,000	16,586,246,138	42,198,571,699	(21,600,685,414)	287,767,997,699	352,612,130,122	274,636,190,245	627,248,320,367

Ⅳ.총포괄손익	(1)당기순이익(손실)	(2,094,130,168)	(2,094,130,168)	(2,109,001,450)	(4,203,131,618)

(2)확정급여제도의 재측정요소	1,176,410,504	1,176,410,504	(102,746,430)	1,073,664,074

(3)기타포괄손익-공정가치측정금융자산평가손익	3,167,046,036	3,167,046,036	8,911,038	3,175,957,074

(4)해외사업장환산외환차이	20,964,598,855	20,964,598,855	8,876,684,538	29,841,283,393

(5)총포괄손익합계	24,131,644,891	(917,719,664)	23,213,925,227	6,673,847,696	29,887,772,923

Ⅴ.배당금의 지급	(10,010,711,989)	(10,010,711,989)	(2,338,755,186)	(12,349,467,175)

Ⅵ.기타포괄손익-공정가치측정금융자산 재분류

Ⅶ.자기주식의 취득	(4,987,440,370)	(4,987,440,370)	(4,987,440,370)

Ⅷ.종속기업의 유상증자

Ⅸ.신종자본증권 발행

Ⅹ.주식매수선택권	362,347,027	362,347,027	183,977,493	546,324,520

XI.종속기업의 연결범위 및 지분율 변동	(955,378,000)	(955,378,000)	(4,712,169,547)	(5,667,547,547)

XⅡ.스톡옵션비지배지분분류	(1,749,702,846)	(1,749,702,846)	1,749,702,846

2021.12.31 (XⅢ.기말자본)	27,660,000,000	14,243,512,319	37,211,131,329	2,530,959,477	276,839,566,046	358,485,169,171	276,192,793,547	634,677,962,718

Ⅰ.전기초	27,660,000,000	14,243,512,319	37,211,131,329	2,530,959,477	276,839,566,046	358,485,169,171	276,192,793,547	634,677,962,718

Ⅱ.회계정책변경에 따른 증가(감소)

2022.01.01 (Ⅲ.기초자본)	27,660,000,000	14,243,512,319	37,211,131,329	2,530,959,477	276,839,566,046	358,485,169,171	276,192,793,547	634,677,962,718

Ⅳ.총포괄손익	(1)당기순이익(손실)	856,254,680	856,254,680	(771,812,020)	84,442,660

(2)확정급여제도의 재측정요소	4,403,310,973	4,403,310,973	790,975,312	5,194,286,285

(3)기타포괄손익-공정가치측정금융자산평가손익	(4,551,738,193)	(4,551,738,193)	(8,405,326)	(4,560,143,519)

(4)해외사업장환산외환차이	4,632,337,899	4,632,337,899	1,329,639,618	5,961,977,517

(5)총포괄손익합계	80,599,706	5,259,565,653	5,340,165,359	1,340,397,584	6,680,562,943

Ⅴ.배당금의 지급	(9,872,842,180)	(9,872,842,180)	(950,617,666)	(10,823,459,846)

Ⅵ.기타포괄손익-공정가치측정금융자산 재분류	6,649,324,659	(6,649,324,659)

Ⅶ.자기주식의 취득	(11,870,416,545)	(11,870,416,545)	(11,870,416,545)

Ⅷ.종속기업의 유상증자	2,808,492,401	2,808,492,401	38,961,140,008	41,769,632,409

Ⅸ.신종자본증권 발행

Ⅹ.주식매수선택권	314,362,831	314,362,831

XI.종속기업의 연결범위 및 지분율 변동	93,056,990	93,056,990	(1,192,158,407)	(1,099,101,417)

XⅡ.스톡옵션비지배지분분류

2022.12.31 (XⅢ.기말자본)	27,660,000,000	17,145,061,710	25,340,714,784	9,260,883,842	265,576,964,860	344,983,625,196	314,665,917,897	659,649,543,091

연결 현금흐름표
제 54 기 2022.01.01 부터 2022.12.31 까지
제 53 기 2021.01.01 부터 2021.12.31 까지
제 52 기 2020.01.01 부터 2020.12.31 까지
(단위 : 원)

제 54 기	제 53 기	제 52 기

Ⅰ.영업활동으로인한현금흐름	119,983,070,206	9,903,812,585	110,051,169,532

(1)영업으로부터 창출된 현금흐름	171,475,837,808	35,242,683,617	140,544,083,558

(2)이자의 수취	10,118,525,603	4,532,827,798	3,586,835,601

(3)이자의 지급	(35,181,186,106)	(16,296,078,601)	(18,047,408,450)

(4)법인세의 환급	69,595,435	97,863,912	979,510,020

(5)법인세의 납부	(26,659,475,009)	(13,878,651,125)	(17,194,638,197)

(6)배당금의 수령	159,772,475	205,166,984	182,787,000

Ⅱ.투자활동으로인한 현금흐름	(231,519,125,191)	(126,207,353,403)	(116,110,901,247)

(1)투자활동으로인한 현금유입	25,709,036,806	22,677,633,963	15,727,701,082

1.유동금융기관예치금의 감소	14,552,359,053	5,886,197,503	5,982,918,775

2.단기대여금의 감소	1,203,260,000	13,895,317,290	6,970,784,927

3.기타장기수취채권의 감소	165,328,607	217,656,020	667,562,190

4.유형자산의 처분	9,562,725,278	448,463,150	1,983,685,159

5.무형자산의 처분	330,000,000

6.투자부동산의 처분	1,900,000,000

7.기타포괄손익-공정가치측정금융자산의 처분	225,363,868	122,750,031

(2)투자활동으로인한 현금유출	(257,228,161,997)	(148,884,987,366)	(131,838,602,329)

1.유동금융기관예치금의 증가	65,816,816,570	11,125,997,707	5,150,622,000

2.단기대여금의 증가	11,582,977,318	9,705,498,776	7,539,425,523

3.기타장기수취채권의 증가	4,744,946,582	11,355,776,221	2,737,490,519

4.당기손익-공정가치측정금융자산의 취득	182,200,200

5.기타포괄손익-공정가치측정금융자산의 취득	1,818,283,110	1,249,800,000

6.유형자산의 취득	140,480,711,745	104,218,732,938	95,101,132,860

7.사용권자산의 취득	1,626,130,765	2,767,931,012	13,200,483,403

8.무형자산의 취득	492,881,973	1,616,670,786	3,981,914,270

9.관계기업투자자산의 취득	3,438,710,500	2,725,021,000	2,600,000,000

10.단기금융상품의 증가	219,757,560	277,733,754

11.종속기업취득 순현금유출	28,862,786,344	3,331,318,256

Ⅲ.재무활동으로인한 현금흐름	106,620,107,645	41,564,272,558	197,214,534,451

(1)재무활동으로인한 현금유입	1,335,464,064,465	855,926,602,889	1,057,406,485,450

1.단기차입금의 증가	1,096,398,113,188	708,502,312,943	789,023,443,868

2.채권할인차입금의 증가	124,204,052,756	119,446,440,187	110,019,319,963

3.장기차입금의 증가	65,177,593,773	20,382,160,351	8,162,301,619

4.장기지급채무의 증가	30,000,000

5.전환상환우선주의 발행	7,734,688,834	7,199,986,140

6.스톡옵션의 행사	179,983,505	379,947,665

7.유상증자	41,769,632,409	15,755,603

8.종속회사 신종자본증권 발행	150,000,000,000

9.비지배지분의 증가	171,420,000

(2)재무활동으로인한 현금유출	(1,228,843,956,820)	(814,362,330,331)	(860,191,950,999)

1.단기차입금의 감소	1,035,501,559,373	628,524,385,355	699,048,203,031

2.유동성장기차입금의 상환	24,668,413,630	34,743,052,704	34,488,600,440

3.채권할인차입금의 감소	134,998,093,929	118,618,545,573	110,546,865,038

4.장기차입금의 상환	54,530,000	771,537,176	1,687,830,013

5.리스부채상환	10,508,170,779	8,554,552,766	6,227,584,608

6.배당금의 지급	10,821,760,064	12,334,021,647	3,197,395,439

7.비지배지분의 취득	421,012,500	5,828,794,740

8.자기주식의 취득	11,870,416,545	4,987,440,370	4,995,472,430

Ⅳ.현금및현금성자산의 증가(감소)	(4,915,947,340)	(74,739,268,260)	191,154,802,736

Ⅴ.기초현금및현금성자산	247,398,379,777	313,651,069,314	127,997,038,072

Ⅵ.재무제표 환산으로 인한 조정	(1,261,977,019)	7,004,043,760	(4,323,155,555)

Ⅶ.현금및현금성자산에 대한 환율변동효과	786,018,166	1,482,534,963	(1,177,615,939)

Ⅷ.기말의 현금및현금성자산	242,006,473,584	247,398,379,777	313,651,069,314