대림통상 반기보고서 (2019.06)
2. 연결재무제표

연결 재무상태표
제 50 기 반기말 2019.06.30 현재
제 49 기말 2018.12.31 현재
(단위 : 원)

제 50 기 반기말	제 49 기말

자산

Ⅰ.유동자산	111,942,330,375	117,794,453,017

(1)현금및현금성자산	9,928,299,811	14,480,004,806

(2)단기금융상품	1,000,000,000	0

(3)매출채권	43,361,299,826	51,823,041,303

(4)단기대여금및수취채권	616,417,089	190,053,206

1.단기대여금	78,530,000	117,746,000

2.미수금	537,887,089	72,307,206

(5)기타유동자산	2,414,925,526	2,928,230,182

1.선급금	1,449,793,115	1,642,744,428

2.선급비용	945,397,498	1,279,331,989

3.미수법인세환급액	19,734,913	6,153,765

(6)재고자산	53,893,311,703	47,261,413,946

1.상품	15,020,245,623	12,136,734,500

평가손실충당금	(1,978,590,257)	(2,145,166,669)

2.제품	23,159,875,839	21,371,316,907

평가손실충당금	(2,970,201,736)	(2,959,357,235)

3.재공품	10,104,409,289	9,396,994,757

평가손실충당금	(789,353,922)	(768,720,174)

4.원재료	9,494,779,909	7,943,262,087

평가손실충당금	(1,878,958,839)	(1,371,097,254)

5.저장품	3,930,538,356	3,815,884,747

평가손실충당금	(792,192,170)	(488,424,665)

6.미착원재료	592,759,611	329,986,945

(7)환불자산	728,076,420	1,111,709,574

Ⅱ.비유동자산	84,410,594,555	81,478,767,740

(1)장기금융상품	1,578,500,000	1,098,500,000

(2)당기손익-공정가치금융자산	48,824,171	48,824,171

(3)기타포괄손익-공정가치금융자산	539,523,660	468,190,980

(4)장기대여금	314,649,600	304,123,200

(5)사용권자산	1,928,294,436	0

(6)유형자산	74,569,586,030	74,954,646,758

1.토지	36,031,721,634	35,992,336,716

정부보조금	(5,000,000,000)	(5,000,000,000)

2.건물	50,245,500,420	50,099,343,862

감가상각누계액	(16,692,351,949)	(15,974,021,228)

3.구축물	3,472,443,914	3,460,036,914

감가상각누계액	(1,709,460,789)	(1,633,235,054)

4.기계장치	24,761,770,910	23,841,544,621

감가상각누계액	(21,354,577,668)	(20,717,188,936)

5.공구기구비품	54,229,897,058	52,575,134,483

감가상각누계액	(49,559,145,491)	(47,887,665,013)

6.차량운반구	750,219,240	842,286,696

감가상각누계액	(606,431,249)	(643,926,303)

(7)무형자산	2,125,862,574	2,120,614,041

(8)기타비유동자산	548,651,620	391,719,620

(9)이연법인세자산	2,756,702,464	2,092,148,970

자산총계	196,352,924,930	199,273,220,757

부채

Ⅰ.유동부채	77,251,915,907	89,108,496,682

(1)매입채무	26,970,389,258	21,007,064,995

(2)단기차입금	37,752,194,601	50,219,856,183

(3)유동성장기차입금	1,140,108,377	532,183,175

(4)미지급금및기타부채	6,279,572,475	6,129,195,116

1.미지급금	187,960,261	343,375,458

2.수입보증금	2,740,000,000	2,640,000,000

3.미지급비용	3,351,612,214	3,145,819,658

(5)기타유동부채	1,860,182,414	1,118,010,543

1.선수금	1,149,965,936	397,493,384

2.이연수익	459,925,981	459,925,981

3.예수금	250,290,497	260,591,178

(6)미지급법인세	622,940,665	7,588,663,341

(7)미지급배당금	12,524,738	5,228,100

(8)환불부채	819,111,630	1,314,085,730

(9)충당부채	1,111,076,163	1,194,209,499

1.판매보증충당부채	869,957,213	883,733,264

2.금융보증충당부채	241,118,950	310,476,235

(10)유동성리스부채	683,815,586	0

Ⅱ.비유동부채	15,745,785,007	3,437,983,594

(1)장기차입금	10,000,000,000	0

(2)순확정급여부채	4,550,611,857	3,437,983,594

1.확정급여채무	16,545,989,642	16,453,626,746

2.국민연금전환금	(1,570,600)	(1,570,600)

3.사외적립자산	(11,993,807,185)	(13,014,072,552)

(3)비유동리스부채	1,195,173,150	0

부채총계	92,997,700,914	92,546,480,276

자본

Ⅰ.지배기업 소유주지분	103,042,471,800	106,388,253,690

(1)자본금	16,425,000,000	16,425,000,000

1.보통주자본금	16,425,000,000	16,425,000,000

(2)자본잉여금	71,228,262,635	71,228,262,635

1.주식발행초과금	19,018,435,700	19,018,435,700

2.기타자본잉여금	4,113,298,855	4,113,298,855

3.재평가적립금	48,096,528,080	48,096,528,080

(3)이익잉여금(결손금)	14,742,407,834	17,556,060,389

1.이익준비금	6,320,000,000	6,090,000,000

2.임의적립금	19,500,000,000	9,500,000,000

3.재평가잉여금	3,703,729,770	3,703,729,770

4.미처분이익잉여금(미처리결손금)	(14,781,321,936)	(1,737,669,381)

(4)기타포괄손익누계액	646,801,331	1,178,930,666

1.기타포괄손익-공정가치 금융자산평가손익	62,425,835	6,786,345

2.해외사업환산이익	584,375,496	1,172,144,321

Ⅱ.비지배지분	312,752,216	338,486,791

자본총계	103,355,224,016	106,726,740,481

자본과부채총계	196,352,924,930	199,273,220,757

연결 포괄손익계산서
제 50 기 반기 2019.01.01 부터 2019.06.30 까지
제 49 기 반기 2018.01.01 부터 2018.06.30 까지
(단위 : 원)

제 50 기 반기	제 49 기 반기

3개월	누적	3개월	누적

Ⅰ.매출액	47,215,528,414	96,485,338,097	45,839,656,127	95,568,412,943

Ⅱ.매출원가	41,055,679,533	83,927,720,644	40,565,776,738	84,266,779,126

Ⅲ.매출총이익	6,159,848,881	12,557,617,453	5,273,879,389	11,301,633,817

Ⅳ.판매비와관리비	5,509,783,789	11,822,639,658	5,128,927,917	11,457,552,177

(1)급여	1,669,341,403	3,984,669,759	1,703,531,108	3,979,786,001

(2)퇴직급여	226,284,109	453,068,041	254,459,552	482,653,693

(3)복리후생비	283,887,420	575,854,894	271,716,773	537,237,464

(4)여비교통비	80,385,331	197,670,138	141,199,381	268,622,100

(5)통신비	53,446,085	105,772,780	49,652,019	101,761,435

(6)동력용수비	48,545,262	118,262,092	43,997,654	115,647,258

(7)세금과공과	67,268,855	141,932,725	50,260,820	92,653,666

(8)임차료	23,259,688	68,266,711	176,559,459	264,635,437

(9)감가상각비	120,526,114	241,652,726	119,948,069	239,253,300

(10)무형자산상각비	5,938,085	14,459,886	5,540,252	10,906,373

(11)사용권자산상각비	195,281,228	372,898,803	0	0

(12)수선비	2,324,702	4,471,848	24,355,641	45,364,081

(13)보험료	132,841,052	289,261,784	156,949,228	307,264,816

(14)접대비	72,097,379	181,386,696	70,920,090	171,660,793

(15)광고선전비	188,916,510	250,535,168	103,978,160	289,308,268

(16)보관료	619,330	1,270,860	0	870,240

(17)견본비	92,366,056	164,912,904	114,201,492	240,818,976

(18)포장비	23,095,400	49,845,319	28,585,306	57,425,412

(19)운반비	359,385,836	740,587,637	385,446,559	835,255,552

(20)제수수료	1,325,967,167	2,716,667,395	1,062,635,662	2,320,737,232

(21)소모품비	144,567,921	257,449,371	117,910,524	217,603,205

(22)도서인쇄비	11,606,202	21,407,877	22,941,287	62,406,554

(23)차량유지비	107,885,732	219,360,008	127,209,471	249,727,266

(24)난방비	20,195	354,196	19,347	252,030

(25)교육비	10,928,000	13,598,000	8,091,455	10,591,455

(26)대손상각비	75,330,136	288,062,592	180,222,718	166,495,670

(27)납후봉사비	93,053,292	155,228,861	(179,910,358)	202,542,561

(28)경상연구개발비	36,676,738	81,804,693	59,822,269	98,495,603

(29)잡비	57,938,561	111,925,894	28,683,979	87,575,736

Ⅴ.영업이익(손실)	650,065,092	734,977,795	144,951,472	(155,918,360)

Ⅵ.기타수익	175,818,101	262,844,493	200,311,682	3,706,048,152

(1)유형자산처분이익	6,359,636	6,452,637	1,151,000	6,802,645

(2)매각예정자산처분이익	0	0	0	3,390,345,000

(3)배당금수익	7,010,100	7,010,100	9,133,110	9,703,110

(4)잡이익	162,448,365	249,381,756	190,027,572	299,197,397

Ⅶ.기타비용	877,523,199	1,270,275,774	217,594,370	544,484,205

(1)유형자산처분손실	27,991,036	40,102,467	2,154,207	17,519,420

(2)기부금	10,000,000	10,000,000	0	10,000,000

(3)잡손실	839,532,163	1,220,173,307	215,440,163	516,964,785

Ⅷ.금융수익	593,690,439	1,112,260,125	1,138,339,072	1,275,097,515

(1)이자수익	5,848,959	11,616,323	7,559,393	9,539,529

(2)외환차익	273,461,226	361,689,324	102,380,668	203,140,511

(3)외화환산이익	314,380,254	738,954,478	1,028,399,011	1,062,417,475

Ⅸ.금융비용	733,799,617	1,339,705,528	705,302,183	1,424,371,044

(1)이자비용	609,934,195	1,137,600,584	621,225,875	1,262,175,286

(2)외환차손	64,612,308	130,892,915	54,685,932	132,805,382

(3)외화환산손실	59,253,114	71,212,029	29,390,376	29,390,376

Ⅹ.법인세비용차감전순이익(손실)	(191,749,184)	(499,898,889)	560,705,673	2,856,372,058

XI.법인세비용	58,438,239	66,344,244	4,793,114,147	5,545,180,671

XⅡ.당기순이익(손실)	(250,187,423)	(566,243,133)	(4,232,408,474)	(2,688,808,613)

XⅢ.당기순이익(손실)의 귀속

(1)지배기업 소유주 지분	(227,386,039)	(529,902,555)	(4,231,402,695)	(2,696,655,660)

(2)비지배지분	(22,801,384)	(36,340,578)	(1,005,779)	7,847,047

XIV.기타포괄손익	(133,781,557)	(521,523,332)	(509,554,439)	(961,675,033)

(1)후속적으로 당기손익으로 재분류될 수 있는 항목	(165,884,007)	(577,162,822)	(484,143,162)	(944,375,577)

1.해외사업환산손익	(165,884,007)	(577,162,822)	(484,143,162)	(944,375,577)

(2)후속적으로 당기손익으로 재분류될 수 없는 항목	32,102,450	55,639,490	(25,411,277)	(17,299,456)

1.기타포괄손익-공정가치금융자산평가손익	32,102,450	55,639,490	(25,411,277)	(17,299,456)

XV.총포괄손익	(383,968,980)	(1,087,766,465)	(4,741,962,913)	(3,650,483,646)

XVI.총 포괄손익의 귀속

(1)지배기업 소유주 지분	(371,773,599)	(1,062,031,890)	(4,740,957,134)	(3,658,330,693)

(2)비지배지분	(12,195,381)	(25,734,575)	(1,005,779)	7,847,047

XVII.주당손익

(1)기본주당이익(손실) (단위 : 원)	(15)	(35)	(278)	(177)

(2)희석주당이익(손실) (단위 : 원)	(15)	(35)	(278)	(177)

연결 자본변동표
제 50 기 반기 2019.01.01 부터 2019.06.30 까지
제 49 기 반기 2018.01.01 부터 2018.06.30 까지
(단위 : 원)

자본

지배기업 소유주지분	비지배지분	자본 합계

자본금	자본잉여금	이익잉여금	기타포괄손익누계액	지배기업 소유주지분 합계

2018.01.01 (Ⅰ.기초자본)	16,425,000,000	71,228,262,635	21,338,393,485	1,598,753,168	110,590,409,288	146,566,489	110,736,975,777

Ⅱ.해외사업환산손익	0	0	0	(944,375,577)	(944,375,577)	0	(944,375,577)

Ⅲ.기타포괄손익-공정가치 금융자산 평가손익	0	0	0	(17,299,456)	(17,299,456)	0	(17,299,456)

Ⅳ.당기순이익(손실)	0	0	(2,696,655,660)	0	(2,696,655,660)	7,847,047	(2,688,808,613)

Ⅴ.배당금지급	0	0	2,283,750,000	0	2,283,750,000	0	2,283,750,000

2018.06.30 (Ⅵ.기말자본)	16,425,000,000	71,228,262,635	16,357,987,825	637,078,135	104,648,328,595	154,413,536	104,802,742,131

2019.01.01 (Ⅰ.기초자본)	16,425,000,000	71,228,262,635	17,556,060,389	1,178,930,666	106,388,253,690	338,486,791	106,726,740,481

Ⅱ.해외사업환산손익	0	0	0	(587,768,825)	(587,768,825)	10,606,003	(577,162,822)

Ⅲ.기타포괄손익-공정가치 금융자산 평가손익	0	0	0	55,639,490	55,639,490	0	55,639,490

Ⅳ.당기순이익(손실)	0	0	(529,902,555)	0	(529,902,555)	(36,340,578)	(566,243,133)

Ⅴ.배당금지급	0	0	2,283,750,000	0	2,283,750,000	0	2,283,750,000

2019.06.30 (Ⅵ.기말자본)	16,425,000,000	71,228,262,635	14,742,407,834	646,801,331	103,042,471,800	312,752,216	103,355,224,016

연결 현금흐름표
제 50 기 반기 2019.01.01 부터 2019.06.30 까지
제 49 기 반기 2018.01.01 부터 2018.06.30 까지
(단위 : 원)

제 50 기 반기	제 49 기 반기

Ⅰ.영업활동으로 인한 현금흐름	3,218,092,457	(2,245,115,453)

(1)당기순이익(손실)	(566,243,133)	(2,688,808,613)

(2)조정	5,040,057,427	7,072,278,853

1.퇴직급여	937,028,544	990,603,178

2.감가상각비	2,349,267,806	2,868,804,765

3.외화환산손실	71,212,029	29,390,376

4.유형자산처분손실	40,102,467	17,519,420

5.무형자산상각비	25,480,095	22,971,200

6.사용권자산상각비	376,090,575	0

7.대손상각비	288,062,592	166,495,670

8.재고자산평가손실	582,259,314	601,014,185

9.이자비용	1,091,817,880	1,262,175,286

10.리스부채이자비용	45,782,704	0

11.법인세비용	66,344,244	5,545,180,671

12.제수수료	(69,357,285)	46,931,861

13.외화환산이익	(738,954,478)	(1,062,417,475)

14.유형자산처분이익	(6,452,637)	(6,802,645)

15.매각예정자산처분이익	0	(3,390,345,000)

16.이자수익	(11,616,323)	(9,539,529)

17.배당금수익	(7,010,100)	(9,703,110)

(3)영업활동으로인한자산ㆍ부채의변동	7,510,676,968	(4,027,135,112)

1.매출채권의 변동	8,616,749,624	6,273,981,690

2.미수금의 변동	(462,197,695)	(349,394,008)

3.선급금의 변동	241,560,391	149,308,525

4.선급비용의 변동	239,514,655	(90,217,547)

5.재고자산의 변동	(6,490,540,929)	(5,229,061,565)

6.매입채무의 변동	5,175,353,732	(4,944,464,230)

7.미지급금의 변동	(160,725,259)	50,733,331

8.선수금의 변동	538,342,476	459,715,810

9.이연수익의 변동	0	402,500,335

10.예수금의 변동	(14,002,389)	14,731,774

11.미지급비용의 변동	144,719,760	(112,386,797)

12.수입보증금의 변동	100,000,000	340,000,000

13.퇴직금의 지급	(1,094,524,723)	(564,090,353)

14.퇴직운용자산의 변동	1,185,832,217	(323,094,811)

15.판매보증충당부채의 증가(감소)	(14,430,792)	42,434,064

16.환불부채의 변동	(494,974,100)	(147,831,330)

(4)이자의 수취	11,616,323	9,539,529

(5)배당금의 수취	7,010,100	9,703,110

(6)이자의 지급	(1,067,145,222)	(1,249,256,846)

(7)법인세 부담액	(7,717,880,006)	(1,371,436,374)

Ⅱ.투자활동으로 인한 현금흐름	(3,375,381,465)	6,448,694,479

(1)단기대여금의 회수	81,586,500	108,206,210

(2)유형자산의 처분	20,727,271	7,900,942

(3)보증금의 회수	0	21,780,000

(4)매각예정자산의 처분	0	7,072,975,000

(5)매각예정자산 계약금의 수취	0	1,450,000,000

(6)장기금융상품의 취득	(1,480,000,000)	(480,000,000)

(7)단기대여금의 증가	(42,370,500)	(64,412,300)

(8)보증금의 증가	(156,932,000)	(135,224,000)

(9)유형자산의 취득	(1,785,595,297)	(1,516,541,895)

(10)무형자산의 취득	(12,797,439)	(15,989,478)

Ⅲ.재무활동현금흐름	(4,417,170,609)	(10,579,971,995)

(1)단기차입금의 증가	0	4,500,000,000

(2)장기차입금의 증가	11,000,000,000	4,639,831,238

(3)배당금지급	(2,276,453,362)	(2,891,669,970)

(4)단기차입금의 감소	(12,354,780,724)	(11,647,935,142)

(5)유동성장기부채의 감소	(406,666,003)	(5,180,198,121)

(6)리스부채의 감소	(379,270,520)	0

Ⅳ.현금및현금성자산의 증가	(4,574,459,617)	(6,376,392,969)

Ⅴ.기초현금및현금성자산	14,480,004,806	12,065,906,134

Ⅵ.현금및현금성자산에 대한 환율변동효과	22,754,622	21,746,882

Ⅶ.기말현금및현금성자산	9,928,299,811	5,711,260,047