대림통상 사업보고서 (2020.12)
4. 재무제표

재무상태표
제 51 기 2020.12.31 현재
제 50 기 2019.12.31 현재
제 49 기 2018.12.31 현재
(단위 : 원)

제 51 기	제 50 기	제 49 기

자산

Ⅰ.유동자산	70,438,614,538	85,843,527,192	118,303,161,791

(1)현금및현금성자산	8,994,459,959	7,410,638,382	13,658,353,982

(2)단기금융상품	364,340,353	0	0

(3)매출채권	28,757,548,086	38,082,581,833	64,429,390,318

(4)단기대여금및수취채권	39,497,750	293,103,201	278,560,825

1.단기대여금	14,830,000	53,884,250	117,746,000

2.미수금	24,667,750	239,218,951	160,814,825

(5)기타유동자산	1,345,687,125	846,019,143	2,684,305,920

1.선급금	169,359,409	121,692,068	1,554,201,863

2.선급비용	1,176,327,716	724,327,075	1,130,104,057

(6)당기법인세자산	2,859,380	367,693,908	0

(7)재고자산	30,693,153,459	38,431,294,977	36,140,841,172

1.상품	13,917,608,784	15,499,430,239	10,048,340,271

평가손실충당금	(1,353,021,205)	(1,634,688,086)	(1,859,543,981)

2.제품	10,474,561,819	15,914,156,472	17,860,986,480

평가손실충당금	(2,223,701,524)	(1,935,769,834)	(1,944,179,793)

3.재공품	5,010,210,119	5,714,970,873	5,586,087,064

평가손실충당금	(241,681,068)	(218,532,567)	(137,451,580)

4.원재료	3,141,339,002	3,567,141,489	3,386,354,685

평가손실충당금	(482,689,966)	(716,645,764)	(133,398,956)

5.저장품	3,289,584,034	3,043,863,214	3,815,884,747

평가손실충당금	(843,258,075)	(810,052,374)	(488,424,665)

6.미착원재료	4,201,539	7,421,315	6,186,900

(8)환불자산	241,068,426	291,055,671	1,111,709,574

(9)파생상품자산	0	121,140,077	0

Ⅱ.비유동자산	83,809,106,845	90,550,731,394	76,960,786,424

(1)비유동매출채권	0	14,103,432,277	0

(2)장기금융상품	3,215,500,000	2,055,500,000	1,095,500,000

(3)당기손익-공정가치측정금융자산	48,824,171	48,824,171	48,824,171

(4)기타포괄손익-공정가치측정금융자산	360,042,540	477,908,970	468,190,980

(5)종속기업투자주식	13,186,386,756	3,179,702,000	3,179,702,000

(6)장기매출채권 및 기타비유동채권	40,000,000

1.장기대여금	40,000,000

(7)사용권자산	2,564,712,984	2,221,664,855	0

감가상각누계액(사용권자산)	(1,167,209,610)	(753,246,537)	0

손상차손누계액(사용권자산)	(1,397,503,374)

(8)유형자산	62,278,411,908	66,469,316,912	68,149,335,971

1.토지	34,879,367,887	34,854,463,117	34,854,463,117

정부보조금	(5,000,000,000)	(5,000,000,000)	(5,000,000,000)

2.건물	46,574,403,427	46,479,403,427	46,460,286,027

감가상각누계액	(15,711,400,609)	(14,548,693,106)	(13,379,192,450)

3.구축물	3,472,443,914	3,472,443,914	3,460,036,914

감가상각누계액	(1,936,402,711)	(1,785,311,379)	(1,633,235,054)

4.기계장치	11,631,756,657	11,644,099,657	11,518,839,657

감가상각누계액	(10,753,137,415)	(10,639,013,139)	(10,512,995,252)

손상차손누계액	(878,619,242)

5.공구와기구비품	37,731,273,369	36,934,216,491	36,893,877,920

감가상각누계액	(35,560,938,013)	(35,039,201,636)	(34,637,936,842)

손상차손누계액	(2,170,335,356)

6.차량운반구	398,335,609	473,085,569	563,660,471

감가상각누계액	(315,044,572)	(400,676,003)	(438,468,537)

손상차손누계액	(83,291,037)

7.건설중인자산	0	24,500,000	0

(9)무형자산	1,596,603,947	1,590,286,398	1,593,863,712

손상차손누계액(무형자산)	(626,505,101)

(10)기타비유동자산	529,895,620	491,652,620	333,220,620

(11)이연법인세자산	3,179,947,004	665,689,728	2,092,148,970

자산총계	154,247,721,383	176,394,258,586	195,263,948,215

부채

Ⅰ.유동부채	53,736,506,303	56,686,371,462	74,628,176,949

(1)매입채무	10,682,192,640	13,268,993,930	17,890,666,398

(2)단기차입금	27,786,991,034	28,190,301,676	40,437,621,385

(3)유동성장기차입금	4,340,000,000	2,680,000,000	0

(4)미지급금및기타부채	3,156,192,493	5,183,180,751	5,153,109,201

1.미지급금	278,930,632	127,731,595	144,032,034

2.수입보증금	1,057,500,000	2,660,000,000	2,670,000,000

3.미지급비용	1,819,761,861	2,395,449,156	2,339,077,167

(5)기타유동부채	881,262,578	672,305,555	994,440,101

1.선수금	691,118,650	239,601,756	396,248,276

2.이연수익	83,975,361	82,775,361	459,925,981

3.예수금	106,168,567	349,928,438	138,265,844

(6)미지급배당금	11,342,698	11,478,128	5,228,100

(7)미지급법인세	0	0	7,542,937,827

(8)환불부채	273,686,829	331,516,612	1,314,085,730

(9)충당부채	5,794,033,520	5,802,719,583	1,290,088,207

1.판매보증충당부채	678,405,296	793,162,355	861,885,989

2.금융보증부채	5,115,628,224	5,009,557,228	428,202,218

(10)유동성리스부채	810,804,511	545,875,227	0

Ⅱ.비유동부채	16,140,613,455	15,390,371,734	1,003,677,067

(1)장기차입금	13,480,000,000	12,820,000,000	0

(2)순확정급여부채	1,827,758,270	1,435,279,274	1,003,677,067

1.확정급여채무	15,283,727,436	15,091,714,445	13,661,574,014

2.국민연금전환금	(1,570,600)	(1,570,600)	(1,570,600)

3.사외적립자산	(13,454,398,566)	(13,654,864,571)	(12,656,326,347)

(3)파생상품부채	207,096,707	173,827,783	0

(4)비유동리스부채	625,758,478	961,264,677	0

부채총계	69,877,119,758	72,076,743,196	75,631,854,016

자본

Ⅰ.자본금	16,425,000,000	16,425,000,000	16,425,000,000

(1)보통주자본금	16,425,000,000	16,425,000,000	16,425,000,000

Ⅱ.자본잉여금	71,228,262,635	71,228,262,635	71,228,262,635

(1)주식발행초과금	19,018,435,700	19,018,435,700	19,018,435,700

(2)기타자본잉여금	4,113,298,855	4,113,298,855	4,113,298,855

(3)재평가적립금	48,096,528,080	48,096,528,080	48,096,528,080

Ⅲ.이익잉여금	(2,773,591,257)	16,649,886,378	31,972,045,219

(1)이익준비금	6,540,000,000	6,320,000,000	6,090,000,000

(2)임의적립금	0	19,500,000,000	9,500,000,000

(3)재평가잉여금	3,703,729,770	3,703,729,770	3,703,729,770

(4)미처분이익잉여금(미처리결손금)	(13,017,321,027)	(12,873,843,392)	12,678,315,449

Ⅳ.기타포괄손익누계액	(77,569,438)	14,366,377	6,786,345

(1)기타포괄손익-공정가치측정 금융자산평가손익	(77,569,438)	14,366,377	6,786,345

Ⅴ.기타자본구성요소	(431,500,315)

(1)자기주식	(431,500,315)

자본총계	84,370,601,625	104,317,515,390	119,632,094,199

자본과부채총계	154,247,721,383	176,394,258,586	195,263,948,215

포괄손익계산서
제 51 기 2020.01.01 부터 2020.12.31 까지
제 50 기 2019.01.01 부터 2019.12.31 까지
제 49 기 2018.01.01 부터 2018.12.31 까지
(단위 : 원)

제 51 기	제 50 기	제 49 기

Ⅰ.매출액	132,462,555,543	161,928,025,798	184,186,210,555

(1)제품매출액	78,912,034,430	105,964,090,552	118,425,816,382

(2)상품매출액	52,491,763,709	53,644,701,533	63,667,737,993

(3)기타매출	1,058,757,404	2,319,233,713	2,092,656,180

Ⅱ.매출원가	115,189,746,778	141,524,207,040	161,385,539,719

(1)제품매출원가	71,861,083,755	94,676,008,993	107,487,141,215

(2)상품매출원가	42,984,919,929	45,337,319,338	52,447,908,863

(3)기타매출원가	479,230,864	1,668,480,969	1,540,711,031

(4)관세환급금	(135,487,770)	(157,602,260)	(90,221,390)

Ⅲ.매출총이익	17,272,808,765	20,403,818,758	22,800,670,836

Ⅳ.판매비와관리비	29,606,655,974	24,517,010,490	22,770,000,209

(1)급여	6,563,652,773	6,504,476,335	6,546,822,779

(2)퇴직급여	1,035,412,772	894,224,781	805,764,540

(3)복리후생비	1,094,221,834	918,096,866	859,380,042

(4)여비교통비	165,390,821	287,931,782	425,813,524

(5)통신비	150,861,811	138,921,041	145,023,193

(6)동력용수비	178,839,372	151,930,894	155,746,280

(7)세금과공과	579,083,669	392,557,192	573,919,403

(8)임차료	42,668,518	29,825,864	513,526,100

(9)감가상각비	554,980,067	419,933,837	434,687,893

(10)무형자산상각비	2,773,901	3,893,943	2,967,007

(11)사용권자산상각비	789,528,893	740,479,453	0

(12)수선비	145,745,128	14,523,700	34,873,546

(13)보험료	496,514,507	554,494,199	631,983,671

(14)접대비	322,126,188	304,452,165	268,778,770

(15)광고선전비	510,905,130	353,667,968	338,506,140

(16)보관료	1,394,905	2,441,480	1,654,600

(17)견본비	321,434,390	347,243,023	392,134,629

(18)포장비	113,641,890	92,944,909	93,994,637

(19)운반비	1,052,708,532	1,122,177,976	1,410,503,770

(20)제수수료	5,344,252,469	4,282,872,936	4,628,159,329

(21)소모품비	435,628,711	469,617,695	406,941,216

(22)도서인쇄비	101,604,731	97,922,224	148,905,341

(23)차량유지비	431,059,247	451,560,640	478,290,813

(24)난방비	351,108	115,496	73,679

(25)교육비	4,494,000	22,668,000	16,630,728

(26)대손상각비	8,408,735,229	5,196,515,931	2,736,922,056

(27)납후봉사비	344,279,202	342,088,405	394,371,122

(28)경상연구개발비	311,900,063	251,212,314	205,212,953

(29)잡비	102,466,113	128,219,441	118,412,448

Ⅴ.영업이익(손실)	(12,333,847,209)	(4,113,191,732)	30,670,627

Ⅵ.기타수익	3,595,172,521	567,427,578	9,489,608,041

(1)유형자산처분이익	35,642,238	10,962,936	34,549,738

(2)매각예정자산처분이익	0	0	8,750,955,000

(3)수수료수익	125,769,980	177,607,718	133,315,551

(4)배당금수익	1,425,000	7,010,100	9,703,110

(5)부가가치세 환수이익	2,805,381,170

(6)잡이익	626,954,133	371,846,824	561,084,642

Ⅶ.기타비용	6,155,583,388	6,382,435,137	3,307,009,894

(1)유형자산처분손실	0	27,989,817	4,347,254

(2)기부금	10,300,000	10,300,000	10,300,000

(3)유형자산손상차손	3,132,245,635

(4)무형자산손상차손	626,505,101

(5)사용권자산손상차손	1,397,503,374

(6)종속기업투자주식손상차손	0	0	2,292,448,600

(7)채무보증손실	0	4,735,036,004

(8)매출채권매각손실	21,636	0	0

(9)잡손실	989,007,642	1,609,109,316	999,914,040

Ⅷ.금융수익	517,786,695	1,577,648,026	1,487,923,621

(1)이자수익	20,146,320	33,854,803	180,219,682

(2)외환차익	483,068,359	862,242,972	545,427,597

(3)외화환산이익	14,572,016	560,410,174	762,276,342

(4)파생상품평가이익	0	121,140,077	0

Ⅸ.금융비용	3,526,275,090	2,221,468,400	2,104,430,323

(1)이자비용	1,620,171,455	1,653,527,459	1,837,237,353

(2)외환차손	1,136,996,934	285,630,851	232,327,192

(3)외화환산손실	614,697,700	108,482,307	34,865,778

(4)파생상품평가손실	154,409,001	173,827,783	0

Ⅹ.법인세비용차감전순이익	(17,902,746,471)	(10,572,019,665)	5,596,762,072

XI.법인세비용	1,307,801,686	1,919,564,294	7,123,140,415

XⅡ.당기순이익(손실)	(16,594,944,785)	(12,491,583,959)	(1,526,378,343)

XⅢ.기타포괄손익	(788,968,665)	(539,244,850)	(88,210,637)

(1)당기손익으로 재분류되지 않는항목	(788,968,665)	(539,244,850)	(88,210,637)

1.순확정급여부채의 재측정요소	(893,631,859)	(701,057,541)	(50,615,290)

2.기타포괄손익-공정가치 금융자산평가손익	(117,866,430)	9,717,990	(62,475,270)

3.기타포괄손익의 법인세효과	222,529,624	152,094,701	24,879,923

XIV.총포괄손익	(17,383,913,450)	(13,030,828,809)	(1,614,588,980)

XV.주당손익

(1)기본주당순손익 (단위 : 원)	(1,095)	(820)	(100)

(2)희석주당순손익 (단위 : 원)	(1,095)	(820)	(100)

자본변동표
제 51 기 2020.01.01 부터 2020.12.31 까지
제 50 기 2019.01.01 부터 2019.12.31 까지
제 49 기 2018.01.01 부터 2018.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	이익잉여금	기타포괄손익누계액	기타자본구성요소	자본 합계

2018.01.01 (Ⅰ.기초자본)	16,425,000,000	71,228,262,635	35,821,653,488	55,517,056	123,530,433,179

Ⅱ.매도가능금융자산평가손익

Ⅲ.기타포괄손익-공정가치금융자산평가손익	0	0	0	(48,730,711)	(48,730,711)

Ⅳ.순확정급여부채의 재측정요소	0	0	(39,479,926)	0	(39,479,926)

Ⅴ.당기순이익(손실)	0	0	(1,526,378,343)	0	(1,526,378,343)

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

Ⅶ.자기주식 거래로 인한 증감

2018.12.31 (Ⅷ.기말자본)	16,425,000,000	71,228,262,635	31,972,045,219	6,786,345	119,632,094,199

2019.01.01 (Ⅰ.기초자본)	16,425,000,000	71,228,262,635	31,972,045,219	6,786,345	119,632,094,199

Ⅱ.매도가능금융자산평가손익

Ⅲ.기타포괄손익-공정가치금융자산평가손익	0	0	0	7,580,032	7,580,032

Ⅳ.순확정급여부채의 재측정요소	0	0	(546,824,882)	0	(546,824,882)

Ⅴ.당기순이익(손실)	0	0	(12,491,583,959)	0	(12,491,583,959)

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

Ⅶ.자기주식 거래로 인한 증감

2019.12.31 (Ⅷ.기말자본)	16,425,000,000	71,228,262,635	16,649,886,378	14,366,377	104,317,515,390

2020.01.01 (Ⅰ.기초자본)	16,425,000,000	71,228,262,635	16,649,886,378	14,366,377	104,317,515,390

Ⅱ.매도가능금융자산평가손익

Ⅲ.기타포괄손익-공정가치금융자산평가손익	0	0	0	(91,935,815)	(91,935,815)

Ⅳ.순확정급여부채의 재측정요소	0	0	(697,032,850)	0	(697,032,850)

Ⅴ.당기순이익(손실)	0	0	(16,594,944,785)	0	(16,594,944,785)

Ⅵ.배당금지급	0	0	2,131,500,000	0	2,131,500,000

Ⅶ.자기주식 거래로 인한 증감	(431,500,315)	(431,500,315)

2020.12.31 (Ⅷ.기말자본)	16,425,000,000	71,228,262,635	(2,773,591,257)	(77,569,438)	(431,500,315)	84,370,601,625

현금흐름표
제 51 기 2020.01.01 부터 2020.12.31 까지
제 50 기 2019.01.01 부터 2019.12.31 까지
제 49 기 2018.01.01 부터 2018.12.31 까지
(단위 : 원)

제 51 기	제 50 기	제 49 기

Ⅰ.영업활동으로 인한 현금흐름	6,052,010,439	(4,712,853,307)	(13,921,741,252)

(1)당기순이익(손실)	(16,594,944,785)	(12,491,583,959)	(1,526,378,343)

(2)조정	19,405,060,541	18,992,636,370	9,838,369,495

1.퇴직급여	1,752,694,683	1,871,681,877	1,834,657,740

2.감가상각비	2,419,023,275	2,508,893,133	2,620,241,666

3.외화환산손실	614,697,700	108,482,307	34,865,778

4.유형자산처분손실	0	27,989,817	4,347,254

5.유형자산손상차손	3,132,245,635

6.무형자산상각비	22,323,640	25,606,278	26,752,672

7.무형자산손상차손	626,505,101

8.사용권자산상각비	808,679,519	753,246,537	0

9.사용권자산손상차손	1,397,503,374

10.대손상각비	8,408,735,229	5,196,515,931	2,736,922,056

11.재고자산평가손실	(171,336,787)	752,689,650	1,025,694,631

12.매출채권매각손실	21,636	0	0

13.종속기업투자주식손상차손	0	0	2,292,448,600

14.이자비용	1,536,153,913	1,562,994,160	1,837,237,353

15.리스부채이자비용	84,017,542	90,533,299	0

16.파생상품평가손실	154,409,001	173,827,783	0

17.제수수료	0	0	40,463,922

18.채무보증손실	0	4,735,036,004

19.법인세비용	(1,307,801,686)	1,919,564,294	7,123,140,415

20.외화환산이익	(14,572,016)	(560,410,174)	(762,276,342)

21.유형자산처분이익	(35,642,238)	(10,962,936)	(34,549,738)

22.파생상품평가이익	0	(121,140,077)	0

23.매각예정비유동자산처분이익	0	0	(8,750,955,000)

24.이자수익	(20,146,320)	(33,854,803)	(180,219,682)

25.배당금수익	(1,425,000)	(7,010,100)	(9,703,110)

26.잡이익	(1,025,660)	(1,046,610)	(698,720)

(3)영업활동으로인한자산ㆍ부채의변동	5,464,630,293	(1,454,850,074)	(13,368,446,720)

1.매출채권의 변동	5,600,952,574	8,630,634,341	2,319,056,376

2.미수금의 변동	118,836,755	(75,122,157)	195,546,491

3.선급금의 변동	(1,087,487,609)	222,565,876	(2,921,084,790)

4.선급비용의 변동	(415,460,641)	249,010,955	18,825,980

5.재고자산의 변동	7,959,465,550	(2,222,489,552)	(1,719,667,971)

6.매입채무의 변동	(2,578,325,746)	(4,618,785,912)	(9,285,589,898)

7.미지급금의 변동	151,199,037	(16,300,439)	86,681,210

8.선수금의 변동	451,516,894	(156,646,520)	113,640,895

9.이연수익의 변동	1,200,000	(377,150,620)	459,925,981

10.예수금의 변동	(243,759,871)	211,662,594	379,840

11.미지급비용의 변동	(570,643,258)	53,882,317	(147,133,418)

12.수입보증금의 변동	(1,602,500,000)	(10,000,000)	357,140,000

13.퇴직금의 지급	(2,648,985,089)	(1,364,828,295)	(959,299,121)

14.사외적립자산의 변동	395,137,543	(776,308,916)	(1,888,225,634)

15.판매보증충당부채의 변동	(114,757,059)	(68,723,634)	86,262,597

16.금융보증부채의 변동	106,070,996	(153,680,994)	0

17.반품충당부채의 변동	0	0	(84,905,258)

18.환불부채의 변동	(57,829,783)	(982,569,118)	0

(4)이자의 수취	20,146,320	33,854,803	180,219,682

(5)배당금의 수취	1,425,000	7,010,100	9,703,110

(6)이자의 지급	(1,625,215,492)	(1,548,278,461)	(1,852,865,489)

(7)법인세 부담액	(619,091,438)	(8,251,642,086)	(7,202,342,987)

Ⅱ.투자활동으로 인한 현금흐름	(2,916,891,960)	(1,922,500,169)	32,689,336,716

(1)단기금융상품의 처분	0	0	4,885,459,018

(2)단기대여금의 회수	152,272,000	148,322,440	188,408,330

(3)유형자산의 처분	35,702,238	25,143,845	66,848,244

(4)보증금의 회수	68,938,070	0	60,780,000

(5)매각예정자산의 처분	0	0	30,072,975,000

(6)단기금융상품의 취득	(364,340,353)	0	(620,000,000)

(7)장기금융상품의 취득	(1,160,000,000)	(960,000,000)	(340,000,000)

(8)단기대여금의 증가	(113,217,750)	(84,460,690)	(112,589,550)

(9)장기대여금의 증가	(40,000,000)

(10)보증금의 증가	(107,181,070)	(158,432,000)	(172,180,000)

(11)유형자산의 취득	(1,360,423,906)	(871,044,800)	(1,311,863,928)

(12)무형자산의 취득	(28,641,189)	(22,028,964)	(28,500,398)

Ⅲ.재무활동으로 인한 현금흐름	(1,544,946,868)	413,947,899	(15,891,669,970)

(1)단기차입금의 증가	0	0	4,500,000,000

(2)장기차입금의 증가	5,000,000,000	16,000,000,000	0

(3)배당금지급	(2,130,609,770)	(2,276,453,362)	(2,891,669,970)

(4)단기차입금의 감소	(500,000,000)	(12,000,000,000)	(12,500,000,000)

(5)유동성리스부채의 감소	(802,836,783)	(809,598,739)	0

(6)유동성장기부채의 감소	(2,680,000,000)	(500,000,000)	(5,000,000,000)

(7)자기주식의 취득	(431,500,315)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	1,590,171,611	(6,221,405,577)	2,875,925,494

Ⅴ.기초의 현금및현금성자산	7,410,638,382	13,658,353,982	10,789,693,573

Ⅵ.현금및현금성자산에 대한 환율변동효과	(6,350,034)	(26,310,023)	(7,265,085)

Ⅶ.기말의 현금및현금성자산	8,994,459,959	7,410,638,382	13,658,353,982