대림통상 사업보고서 (2021.12)
4. 재무제표

재무상태표
제 52 기 2021.12.31 현재
제 51 기 2020.12.31 현재
제 50 기 2019.12.31 현재
(단위 : 원)

제 52 기	제 51 기	제 50 기

자산

Ⅰ.유동자산	75,467,671,419	70,438,614,538	85,843,527,192

(1)현금및현금성자산	3,930,361,721	8,994,459,959	7,410,638,382

(2)단기금융상품	750,000,000	364,340,353	0

(3)매출채권	35,194,025,806	28,757,548,086	38,082,581,833

(4)단기대여금및수취채권	138,009,385	39,497,750	293,103,201

1.단기대여금	5,923,000	14,830,000	53,884,250

2.미수금	132,086,385	24,667,750	239,218,951

(5)기타유동자산	1,069,556,044	1,345,687,125	846,019,143

1.선급금	394,991,813	169,359,409	121,692,068

2.선급비용	674,564,231	1,176,327,716	724,327,075

(6)당기법인세자산	2,597,720	2,859,380	367,693,908

(7)재고자산	34,255,854,116	30,693,153,459	38,431,294,977

1.상품	14,691,874,992	13,917,608,784	15,499,430,239

평가손실충당금	(989,646,416)	(1,353,021,205)	(1,634,688,086)

2.제품	10,122,334,126	10,474,561,819	15,914,156,472

평가손실충당금	(2,023,121,600)	(2,223,701,524)	(1,935,769,834)

3.재공품	6,572,629,754	5,010,210,119	5,714,970,873

평가손실충당금	(357,800,897)	(241,681,068)	(218,532,567)

4.원재료	3,072,979,497	3,141,339,002	3,567,141,489

평가손실충당금	(390,500,858)	(482,689,966)	(716,645,764)

5.저장품	4,394,066,546	3,289,584,034	3,043,863,214

평가손실충당금	(963,557,098)	(843,258,075)	(810,052,374)

6.미착원재료	126,596,070	4,201,539	7,421,315

(8)환불자산	127,266,627	241,068,426	291,055,671

(9)기타유동금융자산	0	0	121,140,077

1.유동파생상품자산	0	0	121,140,077

Ⅱ.비유동자산	80,096,742,005	83,809,106,845	90,550,731,394

(1)비유동 매출채권	0	0	14,103,432,277

(2)장기금융상품	225,500,000	3,215,500,000	2,055,500,000

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

(4)기타포괄손익-공정가치측정금융자산	315,099,360	360,042,540	477,908,970

(5)종속기업에 대한 투자자산	13,186,386,756	13,186,386,756	3,179,702,000

(6)장기매출채권 및 기타비유동채권	439,970,000	40,000,000	0

1.장기대여금	439,970,000	40,000,000	0

(7)사용권자산	2,497,813,027	2,564,712,984	2,221,664,855

감가상각누계액(사용권자산)	(1,002,268,151)	(1,167,209,610)	(753,246,537)

손상차손누계액(사용권자산)	(1,308,919,682)	(1,397,503,374)	0

(8)유형자산	61,566,461,524	62,278,411,908	66,469,316,912

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

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

2.건물	46,574,403,427	46,574,403,427	46,479,403,427

감가상각누계액	(16,864,021,056)	(15,711,400,609)	(14,548,693,106)

3.구축물	3,507,403,914	3,472,443,914	3,472,443,914

감가상각누계액	(2,079,362,315)	(1,936,402,711)	(1,785,311,379)

4.기계장치	11,671,242,029	11,631,756,657	11,644,099,657

감가상각누계액	(10,648,679,120)	(10,753,137,415)	(10,639,013,139)

손상차손누계액	(904,396,242)	(878,619,242)	0

5.공구와기구비품	37,971,765,889	37,731,273,369	36,934,216,491

감가상각누계액	(35,243,127,533)	(35,560,938,013)	(35,039,201,636)

손상차손누계액	(2,298,135,356)	(2,170,335,356)	0

6.차량운반구	344,837,850	398,335,609	473,085,569

감가상각누계액	(261,548,813)	(315,044,572)	(400,676,003)

손상차손누계액	(83,289,037)	(83,291,037)	0

7.건설중인자산	0	0	24,500,000

(9)무형자산	1,623,732,071	1,596,603,947	1,590,286,398

손상차손누계액(무형자산)	(606,639,379)	(626,505,101)

(10)기타비유동자산	803,194,620	529,895,620	491,652,620

(11)이연법인세자산	2,293,086,719	3,179,947,004	665,689,728

(12)기타비유동금융자산	14,500,969	0	0

1.비유동파생상품자산	14,500,969	0	0

자산총계	155,564,413,424	154,247,721,383	176,394,258,586

부채

Ⅰ.유동부채	66,637,940,207	53,736,506,303	56,686,371,462

(1)매입채무	11,886,827,702	10,682,192,640	13,268,993,930

(2)단기차입금	29,800,000,000	27,786,991,034	28,190,301,676

(3)유동성장기차입금	12,819,999,996	4,340,000,000	2,680,000,000

(4)미지급금및기타부채	4,902,914,249	3,156,192,493	5,183,180,751

1.미지급금	30,296,337	278,930,632	127,731,595

2.수입보증금	3,167,500,000	1,057,500,000	2,660,000,000

3.미지급비용	1,705,117,912	1,819,761,861	2,395,449,156

(5)기타유동부채	507,789,370	881,262,578	672,305,555

1.선수금	387,858,563	691,118,650	239,601,756

2.선수수익	1,200,000	83,975,361	82,775,361

3.예수금	118,730,807	106,168,567	349,928,438

(6)미지급배당금	10,329,728	11,342,698	11,478,128

(7)환불부채	146,697,534	273,686,829	331,516,612

(8)충당부채	5,968,421,605	5,794,033,520	5,802,719,583

1.판매보증충당부채	652,715,455	678,405,296	793,162,355

2.금융보증부채	5,315,706,150	5,115,628,224	5,009,557,228

(9)기타유동금융부채	26,516,929	0	0

1.유동파생상품부채	26,516,929	0	0

(10)유동성리스부채	568,443,094	810,804,511	545,875,227

Ⅱ.비유동부채	4,347,393,162	16,140,613,455	15,390,371,734

(1)장기차입금	2,576,666,663	13,480,000,000	12,820,000,000

(2)순확정급여부채	1,519,065,935	1,827,758,270	1,435,279,274

1.확정급여채무	13,835,551,075	15,283,727,436	15,091,714,445

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

3.사외적립자산	(12,314,914,540)	(13,454,398,566)	(13,654,864,571)

(3)비유동파생상품부채	0	207,096,707	173,827,783

(4)비유동리스부채	251,660,564	625,758,478	961,264,677

부채총계	70,985,333,369	69,877,119,758	72,076,743,196

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	68,454,671,378	71,228,262,635	71,228,262,635

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

(2)기타자본잉여금	1,339,707,598	4,113,298,855	4,113,298,855

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

Ⅲ.이익잉여금	446,282,370	(2,773,591,257)	16,649,886,378

(1)이익준비금	0	6,540,000,000	6,320,000,000

(2)임의적립금	0	0	19,500,000,000

(3)재평가잉여금	0	3,703,729,770	3,703,729,770

(4)미처분이익잉여금(미처리결손금)	446,282,370	(13,017,321,027)	(12,873,843,392)

Ⅳ.기타포괄손익누계액	(112,625,118)	(77,569,438)	14,366,377

(1)기타포괄손익-공정가치측정 금융자산평가손익	(112,625,118)	(77,569,438)	14,366,377

Ⅴ.기타자본구성요소	(634,248,575)	(431,500,315)	0

(1)자기주식	(634,248,575)	(431,500,315)	0

자본총계	84,579,080,055	84,370,601,625	104,317,515,390

자본과부채총계	155,564,413,424	154,247,721,383	176,394,258,586

포괄손익계산서
제 52 기 2021.01.01 부터 2021.12.31 까지
제 51 기 2020.01.01 부터 2020.12.31 까지
제 50 기 2019.01.01 부터 2019.12.31 까지
(단위 : 원)

제 52 기	제 51 기	제 50 기

Ⅰ.매출액	122,388,225,058	132,462,555,543	161,928,025,798

(1)제품매출액	59,265,984,472	78,912,034,430	105,964,090,552

(2)상품매출액	61,946,901,779	52,491,763,709	53,644,701,533

(3)기타매출	1,175,338,807	1,058,757,404	2,319,233,713

Ⅱ.매출원가	103,067,074,599	115,189,746,778	141,524,207,040

(1)제품매출원가	52,257,846,222	71,861,083,755	94,676,008,993

(2)상품매출원가	50,320,234,359	42,984,919,929	45,337,319,338

(3)기타매출원가	549,946,408	479,230,864	1,668,480,969

(4)관세환급금	(60,952,390)	(135,487,770)	(157,602,260)

Ⅲ.매출총이익	19,321,150,459	17,272,808,765	20,403,818,758

Ⅳ.판매비와관리비	18,933,973,710	29,606,655,974	24,517,010,490

(1)급여	6,836,944,397	6,563,652,773	6,504,476,335

(2)퇴직급여	931,021,378	1,035,412,772	894,224,781

(3)복리후생비	1,024,923,998	1,094,221,834	918,096,866

(4)여비교통비	107,866,788	165,390,821	287,931,782

(5)통신비	140,392,129	150,861,811	138,921,041

(6)동력용수비	239,579,840	178,839,372	151,930,894

(7)세금과공과	597,115,631	579,083,669	392,557,192

(8)임차료	28,129,610	42,668,518	29,825,864

(9)감가상각비	413,957,140	554,980,067	419,933,837

(10)무형자산상각비	7,474,039	2,773,901	3,893,943

(11)사용권자산상각비	37,301,553	789,528,893	740,479,453

(12)수선비	254,360,436	145,745,128	14,523,700

(13)보험료	439,538,776	496,514,507	554,494,199

(14)접대비	307,393,698	322,126,188	304,452,165

(15)광고선전비	534,481,799	510,905,130	353,667,968

(16)보관료	2,976,455	1,394,905	2,441,480

(17)견본비	255,359,611	321,434,390	347,243,023

(18)포장비	77,402,580	113,641,890	92,944,909

(19)운반비	1,074,948,079	1,052,708,532	1,122,177,976

(20)제수수료	4,500,588,135	5,344,252,469	4,282,872,936

(21)소모품비	496,950,882	435,628,711	469,617,695

(22)도서인쇄비	124,057,870	101,604,731	97,922,224

(23)차량유지비	410,877,695	431,059,247	451,560,640

(24)난방비	1,060,204	351,108	115,496

(25)교육비	3,696,000	4,494,000	22,668,000

(26)대손상각비	(731,402,973)	8,408,735,229	5,196,515,931

(27)납후봉사비	403,668,947	344,279,202	342,088,405

(28)경상연구개발비	331,683,661	311,900,063	251,212,314

(29)잡비	81,625,352	102,466,113	128,219,441

Ⅴ.영업이익(손실)	387,176,749	(12,333,847,209)	(4,113,191,732)

Ⅵ.기타수익	948,688,795	3,593,747,521	560,417,478

(1)유형자산처분이익	10,041,257	35,642,238	10,962,936

(2)수수료 수익	481,808,854	125,769,980	177,607,718

(3)부가가치세 환수이익	0	2,805,381,170	0

(4)잡이익	456,838,684	626,954,133	371,846,824

Ⅶ.기타비용	1,016,907,900	6,155,583,388	6,382,435,137

(1)유형자산처분손실	1,000	0	27,989,817

(2)기부금	10,400,000	10,300,000	10,300,000

(3)유형자산손상차손	153,647,000	3,132,245,635	0

(4)무형자산손상차손	0	626,505,101	0

(5)사용권자산손상차손	0	1,397,503,374	0

(6)채무보증손실	0	0	4,735,036,004

(7)매출채권처분손실	0	21,636	0

(8)잡손실	852,859,900	989,007,642	1,609,109,316

Ⅷ.금융수익	1,420,142,671	519,211,695	1,584,658,126

(1)이자수익	17,703,995	20,146,320	33,854,803

(2)배당금수익(금융수익)	855,000	1,425,000	7,010,100

(3)외환차익	664,745,287	483,068,359	862,242,972

(4)외화환산이익	541,757,642	14,572,016	560,410,174

(5)파생상품평가이익(금융수익)	195,080,747	0	121,140,077

Ⅸ.금융비용	2,055,949,339	3,526,275,090	2,221,468,400

(1)이자비용	1,612,962,756	1,620,171,455	1,653,527,459

(2)채무보증제수수료	200,077,926	0	0

(3)외환차손	229,246,546	1,136,996,934	285,630,851

(4)외화환산손실	13,662,111	614,697,700	108,482,307

(5)파생상품평가손실	0	154,409,001	173,827,783

Ⅹ.법인세비용차감전순이익(손실)	(316,849,024)	(17,902,746,471)	(10,572,019,665)

XI.법인세비용	531,574,366	1,307,801,686	1,919,564,294

XⅡ.당기순이익(손실)	(848,423,390)	(16,594,944,785)	(12,491,583,959)

XⅢ.기타포괄손익	1,259,650,080	(788,968,665)	(539,244,850)

(1)당기손익으로 재분류되지 않는항목	1,294,705,760	(697,032,850)	(548,962,840)

1.순확정급여부채의 재측정요소	1,659,879,179	(893,631,859)	(701,057,541)

2.기타포괄손익의 법인세효과	(365,173,419)	196,599,009	152,094,701

(2)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	(35,055,680)	(91,935,815)	9,717,990

1.기타포괄손익-공정가치 측정 금융자산 평가손익	(44,943,180)	(117,866,430)	9,717,990

2.기타포괄손익의 법인세효과	9,887,500	25,930,615	0

XIV.총포괄손익	411,226,690	(17,383,913,450)	(13,030,828,809)

XV.주당손익

(1)기본주당순손익 (단위 : 원)	(56)	(1,095)	(820)

(2)희석주당순손익 (단위 : 원)	(56)	(1,095)	(820)

자본변동표
제 52 기 2021.01.01 부터 2021.12.31 까지
제 51 기 2020.01.01 부터 2020.12.31 까지
제 50 기 2019.01.01 부터 2019.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	이익잉여금	기타포괄손익누계액	기타자본구성요소	자본 합계

2019.01.01 (Ⅰ.기초자본)	16,425,000,000	71,228,262,635	31,972,045,219	6,786,345	0	119,632,094,199

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

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

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

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

Ⅵ.자본잉여금의 이입	0	0	0	0	0	0

Ⅶ.자기주식 거래로 인한 증감	0	0	0	0	0	0

2019.12.31 (Ⅷ.기말자본)	16,425,000,000	71,228,262,635	16,649,886,378	14,366,377	0	104,317,515,390

2020.01.01 (Ⅰ.기초자본)	16,425,000,000	71,228,262,635	16,649,886,378	14,366,377	0	104,317,515,390

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

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

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

Ⅴ.배당금지급	0	0	(2,131,500,000)	0	0	(2,131,500,000)

Ⅵ.자본잉여금의 이입	0	0	0	0	0	0

Ⅶ.자기주식 거래로 인한 증감	0	0	0	0	(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

2021.01.01 (Ⅰ.기초자본)	16,425,000,000	71,228,262,635	(2,773,591,257)	(77,569,438)	(431,500,315)	84,370,601,625

Ⅱ.기타포괄손익-공정가치금융자산평가손익	0	0	0	(35,055,680)	0	(35,055,680)

Ⅲ.순확정급여부채의 재측정요소	0	0	1,294,705,760	0	0	1,294,705,760

Ⅳ.당기순이익(손실)	(848,423,390)	(848,423,390)

Ⅴ.배당금지급	0	0	0	0	0	0

Ⅵ.자본잉여금의 이입	0	(2,773,591,257)	2,773,591,257	0	0	0

Ⅶ.자기주식 거래로 인한 증감	0	0	0	0	(202,748,260)	(202,748,260)

2021.12.31 (Ⅷ.기말자본)	16,425,000,000	68,454,671,378	446,282,370	(112,625,118)	(634,248,575)	84,579,080,055

현금흐름표
제 52 기 2021.01.01 부터 2021.12.31 까지
제 51 기 2020.01.01 부터 2020.12.31 까지
제 50 기 2019.01.01 부터 2019.12.31 까지
(단위 : 원)

제 52 기	제 51 기	제 50 기

Ⅰ.영업활동으로 인한 현금흐름	(4,997,786,258)	6,052,010,439	(4,712,853,307)

(1)당기순이익(손실)	(848,423,390)	(16,594,944,785)	(12,491,583,959)

(2)조정	3,515,940,224	19,405,060,541	18,992,636,370

1.퇴직급여	1,726,776,345	1,752,694,683	1,871,681,877

2.감가상각비	1,350,120,607	2,419,023,275	2,508,893,133

3.외화환산손실	13,662,111	614,697,700	108,482,307

4.유형자산처분손실	1,000	0	27,989,817

5.유형자산손상차손	153,647,000	3,132,245,635	0

6.무형자산상각비	7,474,039	22,323,640	25,606,278

7.무형자산손상차손	0	626,505,101	0

8.사용권자산상각비	37,301,553	808,679,519	753,246,537

9.사용권자산손상차손	0	1,397,503,374	0

10.대손상각비	(731,402,973)	8,408,735,229	5,196,515,931

11.재고자산평가손실	(419,724,969)	(171,336,787)	752,689,650

12.매출채권처분손실	0	21,636	0

13.이자비용	1,551,452,840	1,536,153,913	1,562,994,160

14.리스부채이자비용	61,509,916	84,017,542	90,533,299

15.파생상품평가손실	0	154,409,001	173,827,783

16.채무보증손실	0	0	4,735,036,004

17.법인세비용	531,574,366	(1,307,801,686)	1,919,564,294

18.외화환산이익	(541,757,642)	(14,572,016)	(560,410,174)

19.유형자산처분이익	(10,041,257)	(35,642,238)	(10,962,936)

20.파생상품평가이익	(195,080,747)	0	(121,140,077)

21.이자수익	(17,703,995)	(20,146,320)	(33,854,803)

22.배당금수익	(855,000)	(1,425,000)	(7,010,100)

23.잡이익	(1,012,970)	(1,025,660)	(1,046,610)

(3)영업활동으로인한자산ㆍ부채의변동	(6,084,302,660)	5,464,630,293	(1,454,850,074)

1.매출채권의 변동	(5,098,449,149)	5,600,952,574	8,630,634,341

2.미수금의 변동	(109,627,235)	118,836,755	(75,122,157)

3.선급금의 변동	(579,013,713)	(1,087,487,609)	222,565,876

4.선급비용의 변동	501,763,485	(415,460,641)	249,010,955

5.재고자산의 변동	(3,029,173,889)	7,959,465,550	(2,222,489,552)

6.매입채무의 변동	1,198,281,673	(2,578,325,746)	(4,618,785,912)

7.미지급금의 변동	(248,634,295)	151,199,037	(16,300,439)

8.선수금의 변동	(303,260,087)	451,516,894	(156,646,520)

9.선수수익의 변동	(82,775,361)	1,200,000	(377,150,620)

10.예수금의 변동	12,562,240	(243,759,871)	211,662,594

11.미지급비용의 변동	(127,785,618)	(570,643,258)	53,882,317

12.수입보증금의 변동	2,110,000,000	(1,602,500,000)	(10,000,000)

13.퇴직금의 지급	(1,675,355,751)	(2,648,985,089)	(1,364,828,295)

14.사외적립자산의 변동	1,299,766,250	395,137,543	(776,308,916)

15.판매보증충당부채의 변동	(25,689,841)	(114,757,059)	(68,723,634)

16.금융보증부채의 변동	200,077,926	106,070,996	(153,680,994)

17.환불부채의 변동	(126,989,295)	(57,829,783)	(982,569,118)

(4)이자의 수취	17,703,995	20,146,320	33,854,803

(5)배당금의 수취	855,000	1,425,000	7,010,100

(6)이자의 지급	(1,599,821,087)	(1,625,215,492)	(1,548,278,461)

(7)법인세 부담액	261,660	(619,091,438)	(8,251,642,086)

Ⅱ.투자활동으로 인한 현금흐름	1,103,733,502	(2,916,891,960)	(1,922,500,169)

(1)단기금융상품의 처분	364,340,353	0	0

(2)단기대여금의 회수	93,254,000	152,272,000	148,322,440

(3)유형자산의 처분	10,041,257	35,702,238	25,143,845

(4)장기금융상품의 처분	2,990,000,000	0	0

(5)보증금의 회수	43,336,000	68,938,070	0

(6)단기금융상품의 취득	(750,000,000)	(364,340,353)	0

(7)장기금융상품의 취득	0	(1,160,000,000)	(960,000,000)

(8)단기대여금의 증가	(84,347,000)	(113,217,750)	(84,460,690)

(9)장기대여금의 증가	(399,970,000)	(40,000,000)	0

(10)보증금의 증가	(316,635,000)	(107,181,070)	(158,432,000)

(11)유형자산의 취득	(791,818,223)	(1,360,423,906)	(871,044,800)

(12)무형자산의 취득	(54,467,885)	(28,641,189)	(22,028,964)

Ⅲ.재무활동으로 인한 현금흐름	(1,170,392,152)	(1,544,946,868)	413,947,899

(1)단기차입금의 증가	3,050,000,000	0	0

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

(3)배당금지급	0	(2,130,609,770)	(2,276,453,362)

(4)단기차입금의 감소	(750,000,000)	(500,000,000)	(12,000,000,000)

(5)유동성리스부채의 감소	(844,310,551)	(802,836,783)	(809,598,739)

(6)유동성장기부채의 감소	(4,340,000,000)	(2,680,000,000)	(500,000,000)

(7)장기차입금의 감소	(83,333,341)	0	0

(8)자기주식의 취득	(202,748,260)	(431,500,315)	0

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(5,064,444,908)	1,590,171,611	(6,221,405,577)

Ⅴ.현금및현금성자산에 대한 환율변동효과	346,670	(6,350,034)	(26,310,023)

Ⅵ.현금및현금성자산의 증가(감소)	(5,064,098,238)	1,583,821,577	(6,247,715,600)

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

Ⅷ.기말의 현금및현금성자산	3,930,361,721	8,994,459,959	7,410,638,382