대림통상 분기보고서 (2019.09)
2. 연결재무제표

※ 제50기 3분기 및 제49기 3분기 연결재무제표는 외부감사인의 검토를 받지 않은 재무제표이며, 제49기 연결재무제표는 외부감사인의 감사를 받은 재무제표입니다.

연결 재무상태표
제 50 기 3분기말 2019.09.30 현재
제 49 기말 2018.12.31 현재
(단위 : 원)

제 50 기 3분기말	제 49 기말

자산

Ⅰ.유동자산	101,010,571,645	117,794,453,017

(1)현금및현금성자산	4,185,238,859	14,480,004,806

(2)매출채권	41,147,778,254	51,823,041,303

(3)단기대여금및수취채권	223,464,968	190,053,206

1.단기대여금	62,252,000	117,746,000

2.미수금	161,212,968	72,307,206

(4)기타유동자산	2,913,445,264	2,928,230,182

1.선급금	1,547,469,796	1,642,744,428

2.선급비용	1,324,927,157	1,279,331,989

3.미수법인세환급액	41,048,311	6,153,765

(5)재고자산	52,041,810,485	47,261,413,946

1.상품	17,818,910,293	12,136,734,500

평가손실충당금	(1,889,001,122)	(2,145,166,669)

2.제품	19,824,575,442	21,371,316,907

평가손실충당금	(2,931,444,963)	(2,959,357,235)

3.재공품	9,686,324,283	9,396,994,757

평가손실충당금	(1,106,747,703)	(768,720,174)

4.원재료	9,398,475,035	7,943,262,087

평가손실충당금	(1,941,015,841)	(1,371,097,254)

5.저장품	3,290,102,984	3,815,884,747

평가손실충당금	(488,424,665)	(488,424,665)

6.미착원재료	380,056,742	329,986,945

(6)환불자산	498,833,815	1,111,709,574

Ⅱ.비유동자산	84,509,959,846	81,478,767,740

(1)장기금융상품	1,818,500,000	1,098,500,000

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

(3)기타포괄손익-공정가치금융자산	545,055,240	468,190,980

(4)장기대여금	326,753,600	304,123,200

(5)사용권자산	1,720,708,698	0

(6)유형자산	74,578,874,374	74,954,646,758

1.토지	36,077,008,636	35,992,336,716

정부보조금	(5,000,000,000)	(5,000,000,000)

2.건물	50,319,359,731	50,099,343,862

감가상각누계액	(17,055,592,402)	(15,974,021,228)

3.구축물	3,472,443,914	3,460,036,914

감가상각누계액	(1,747,369,000)	(1,633,235,054)

4.기계장치	25,366,611,678	23,841,544,621

감가상각누계액	(21,802,064,876)	(20,717,188,936)

5.공구와기구비품	53,854,892,959	52,575,134,483

감가상각누계액	(49,160,800,290)	(47,887,665,013)

6.차량운반구	821,562,101	842,286,696

감가상각누계액	(632,368,952)	(643,926,303)

7.건설중인자산	65,190,875	0

(7)무형자산	2,116,387,751	2,120,614,041

(8)기타비유동자산	562,999,711	391,719,620

(9)이연법인세자산	2,791,856,301	2,092,148,970

자산총계	185,520,531,491	199,273,220,757

부채

Ⅰ.유동부채	66,662,680,922	89,108,496,682

(1)매입채무	14,927,839,335	21,007,064,995

(2)단기차입금	39,478,046,906	50,219,856,183

(3)유동성장기차입금	1,000,000,000	532,183,175

(4)미지급금및기타부채	6,475,788,888	6,129,195,116

1.미지급금	249,584,359	343,375,458

2.수입보증금	2,720,000,000	2,640,000,000

3.미지급비용	3,506,204,529	3,145,819,658

(5)기타유동부채	2,072,930,723	1,118,010,543

1.선수금	1,294,536,826	397,493,384

2.이연수익	459,925,981	459,925,981

3.예수금	318,467,916	260,591,178

(6)미지급법인세	449,679,613	7,588,663,341

(7)미지급배당금	12,524,738	5,228,100

(8)환불부채	566,574,411	1,314,085,730

(9)충당부채	1,061,495,786	1,194,209,499

1.판매보증충당부채	820,924,665	883,733,264

2.금융보증부채	240,571,121	310,476,235

(10)유동성리스부채	617,800,522	0

Ⅱ.비유동부채	15,654,651,693	3,437,983,594

(1)장기차입금	9,750,000,000	0

(2)순확정급여부채	4,832,653,502	3,437,983,594

1.확정급여채무	16,974,828,682	16,453,626,746

2.국민연금전환금	(1,570,600)	(1,570,600)

3.사외적립자산	(12,140,604,580)	(13,014,072,552)

(3)비유동리스부채	1,071,998,191	0

부채총계	82,317,332,615	92,546,480,276

자본

Ⅰ.지배기업 소유주지분	102,897,675,565	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	15,102,375,178	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.미처리결손금	(14,421,354,592)	(1,737,669,381)

(4)기타포괄손익누계액	142,037,752	1,178,930,666

1.기타포괄손익-공정가치 금융자산평가손익	66,740,468	6,786,345

2.해외사업환산이익	75,297,284	1,172,144,321

Ⅱ.비지배지분	305,523,311	338,486,791

자본총계	103,203,198,876	106,726,740,481

자본과부채총계	185,520,531,491	199,273,220,757

연결 포괄손익계산서
제 50 기 3분기 2019.01.01 부터 2019.09.30 까지
제 49 기 3분기 2018.01.01 부터 2018.09.30 까지
(단위 : 원)

제 50 기 3분기	제 49 기 3분기

3개월	누적	3개월	누적

Ⅰ.매출액	45,030,838,597	141,516,176,694	50,759,560,069	146,327,973,012

(1)제품매출액	30,484,363,863	94,904,560,955	33,474,857,967	93,296,913,773

(2)상품매출액	13,746,460,642	44,242,349,770	16,590,536,533	50,740,780,836

(3)기타매출	800,014,092	2,369,265,969	694,165,569	2,290,278,403

Ⅱ.매출원가	38,949,536,011	122,877,256,655	43,437,087,963	125,995,738,839

(1)제품매출원가	27,061,583,495	84,645,830,871	29,320,196,831	83,356,250,884

(2)상품매출원가	11,234,398,215	36,358,546,459	13,542,567,419	41,581,899,268

(3)기타매출원가	671,238,741	2,031,527,895	574,323,713	1,093,339,387

(4)관세환급금	(17,684,440)	(158,648,570)	0	(35,750,700)

Ⅲ.매출총이익	6,081,302,586	18,638,920,039	7,322,472,106	20,332,234,173

Ⅳ.판매비와관리비	6,053,636,746	17,876,276,404	7,664,809,944	20,830,490,371

(1)급여	2,123,317,051	6,107,986,810	2,182,072,452	6,161,858,453

(2)퇴직급여	227,101,936	680,169,977	251,913,925	734,567,618

(3)복리후생비	278,515,434	854,370,328	285,208,076	822,445,540

(4)여비교통비	85,270,990	282,941,128	106,055,790	374,677,890

(5)통신비	56,774,577	162,547,357	50,921,765	152,683,200

(6)동력용수비	65,276,678	183,538,770	61,577,837	177,225,095

(7)세금과공과	143,603,862	285,536,587	191,002,383	283,656,049

(8)임차료	57,953,143	126,219,854	190,376,316	455,011,753

(9)감가상각비	117,456,749	359,109,475	119,056,697	358,309,997

(10)무형자산상각비	5,948,695	20,408,581	5,305,939	16,212,312

(11)사용권자산상각비	206,974,889	579,873,692	0	0

(12)수선비	6,692,990	11,164,838	14,331,764	59,695,845

(13)보험료	143,480,783	432,742,567	166,411,682	473,676,498

(14)접대비	115,163,604	296,550,300	100,479,437	272,140,230

(15)광고선전비	65,150,725	315,685,893	158,563,526	447,871,794

(16)보관료	438,940	1,709,800	361,370	1,231,610

(17)견본비	90,581,476	255,494,380	81,406,524	322,225,500

(18)포장비	43,503,770	93,349,089	38,834,491	96,259,903

(19)운반비	385,616,355	1,126,203,992	433,614,750	1,268,870,302

(20)제수수료	1,313,494,934	4,030,162,329	2,792,063,788	6,820,929,270

(21)소모품비	137,782,246	395,231,617	113,560,606	331,163,811

(22)도서인쇄비	19,289,979	40,697,856	4,429,759	66,836,313

(23)차량유지비	117,948,801	337,308,809	123,224,624	372,951,890

(24)난방비	2,478	356,674	0	252,030

(25)교육비	2,710,000	16,308,000	230,000	10,821,455

(26)대손상각비	74,913,200	362,975,792	3,414,607	169,910,277

(27)납후봉사비	56,434,761	211,663,622	84,429,340	286,971,901

(28)경상연구개발비	63,047,737	144,852,430	54,873,070	153,368,673

(29)잡비	49,189,963	161,115,857	51,089,426	138,665,162

Ⅴ.영업이익(손실)	27,665,840	762,643,635	(342,337,838)	(498,256,198)

Ⅵ.기타수익	186,890,524	449,735,017	2,412,392,979	6,118,441,131

(1)유형자산처분이익	2,447,854	8,900,491	6,774,327	13,576,972

(2)매각예정자산처분이익	0	0	2,213,385,000	5,603,730,000

(3)배당금수익	0	7,010,100	0	9,703,110

(4)잡이익	184,442,670	433,824,426	192,233,652	491,431,049

Ⅶ.기타비용	173,277,894	1,443,553,668	204,302,192	748,786,397

(1)유형자산처분손실	35,911	40,138,378	16,445,091	33,964,511

(2)기부금	0	10,000,000	10,000,000

(3)잡손실	173,241,983	1,393,415,290	187,857,101	704,821,886

Ⅷ.금융수익	1,261,188,934	2,373,449,059	(17,982,423)	1,257,115,092

(1)이자수익	11,685,531	23,301,854	105,208,432	114,747,961

(2)외환차익	327,133,052	688,822,376	163,546,787	366,687,298

(3)외화환산이익	922,370,351	1,661,324,829	(286,737,642)	775,679,833

Ⅸ.금융비용	630,594,790	1,970,300,318	695,672,064	2,120,043,108

(1)이자비용	572,742,095	1,710,342,679	615,000,097	1,877,175,383

(2)외환차손	85,731,797	216,624,712	63,086,819	195,892,201

(3)외화환산손실	(27,879,102)	43,332,927	17,585,148	46,975,524

Ⅹ.법인세비용차감전순이익	671,872,614	171,973,725	1,152,098,462	4,008,470,520

XI.법인세비용	(324,204,904)	(390,549,148)	(605,643,358)	(6,150,824,029)

XⅡ.분기순이익(손실)	347,667,710	(218,575,423)	546,455,104	(2,142,353,509)

XⅢ.분기순이익(손실)의 귀속

(1)지배기업 소유주 지분	359,967,344	(169,935,211)	546,053,692	(2,150,601,968)

(2)비지배지분	(12,299,634)	(48,640,212)	401,412	8,248,459

XIV.기타포괄손익	(499,692,850)	(1,021,216,182)	236,325,069	(725,349,964)

(1)후속적으로당기손익으로재분류될수있는항목	(504,007,483)	(1,081,170,305)	244,018,676	(700,356,901)

1.해외사업환산손익	(504,007,483)	(1,081,170,305)	244,018,676	(700,356,901)

(2)후속적으로 당기손익으로재분류될수없는항목	4,314,633	59,954,123	(7,693,607)	(24,993,063)

1.기타포괄손익-공정가치 금융자산평가손익	4,314,633	59,954,123	(7,693,607)	(24,993,063)

XV.분기총포괄손익	(152,025,140)	(1,239,791,605)	782,780,173	(2,867,703,473)

XVI.분기총포괄손익의 귀속

(1)지배기업 소유주 지분	(144,796,235)	(1,206,828,125)	782,378,761	(2,875,951,932)

(2)비지배지분	(7,228,905)	(32,963,480)	401,412	8,248,459

XVII.주당손익

(1)기본주당순손익 (단위 : 원)	24	(11)	36	(141)

(2)희석주당순손익 (단위 : 원)	24	(11)	36	(141)

- 기본주당순이익(손실) : 지배기업 소유주지분 연결 당기순이익(손실) ÷ 가중평균한 유통 보통주식수 제50기 3분기 기본주당순이익(손실) : -170백만원 ÷15,225,000주 ≒ -11원 제49기 3분기 기본주당순이익(손실) : -2,151백만원 ÷15,225,000주 ≒ -141원

연결 자본변동표
제 50 기 3분기 2019.01.01 부터 2019.09.30 까지
제 49 기 3분기 2018.01.01 부터 2018.09.30 까지
(단위 : 원)

자본

지배기업소유주지분	비지배지분	자본 합계

자본금	자본잉여금	이익잉여금	기타포괄손익누계액	지배기업소유주지분 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	700,356,901	700,356,901	0	700,356,901

Ⅲ.기타포괄손익-공정가치금융자산평가손익	0	0	0	24,993,063	24,993,063	0	24,993,063

Ⅳ.분기순이익(손실)	0	0	2,150,601,968	0	2,150,601,968	8,248,459	(2,142,353,509)

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

2018.09.30 (Ⅵ.기말자본)	16,425,000,000	71,228,262,635	16,904,041,517	873,403,204	105,430,707,356	154,814,948	105,585,522,304

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	1,096,847,037	1,096,847,037	15,676,732	1,081,170,305

Ⅲ.기타포괄손익-공정가치금융자산평가손익	0	0	0	59,954,123	59,954,123	0	59,954,123

Ⅳ.분기순이익(손실)	0	0	169,935,211	0	169,935,211	48,640,212	(218,575,423)

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

2019.09.30 (Ⅵ.기말자본)	16,425,000,000	71,228,262,635	15,102,375,178	142,037,752	102,897,675,565	305,523,311	103,203,198,876

연결 현금흐름표
제 50 기 3분기 2019.01.01 부터 2019.09.30 까지
제 49 기 3분기 2018.01.01 부터 2018.09.30 까지
(단위 : 원)

제 50 기 3분기	제 49 기 3분기

Ⅰ.영업활동으로 인한 현금흐름	(3,369,044,185)	(3,256,112,070)

(1)분기순이익	(218,575,423)	(2,142,353,509)

(2)조정	6,725,817,815	8,384,329,206

1.퇴직급여	1,404,228,407	1,506,237,518

2.감가상각비	3,398,259,083	4,227,050,758

3.외화환산손실	43,332,927	46,975,524

4.유형자산처분손실	40,138,378	33,964,511

5.무형자산상각비	36,780,886	34,273,093

6.사용권자산상각비	587,853,120	0

7.대손상각비	362,975,792	169,910,277

8.재고자산평가손실	521,799,783	809,416,108

9.매출채권매각손실	0	0

10.이자비용	1,639,600,104	1,877,175,383

11.리스부채이자비용	70,742,575	0

12.법인세비용	390,549,148	6,150,824,029

13.제수수료	(69,905,114)	45,939,881

14.외화환산이익	(1,661,324,829)	(775,679,833)

15.유형자산처분이익	(8,900,491)	(13,576,972)

16.매각예정자산처분이익	0	(5,603,730,000)

17.이자수익	(23,301,854)	(114,747,961)

18.배당금수익	(7,010,100)	(9,703,110)

(3)영업활동으로인한자산ㆍ부채의변동	(25,413,839)	(5,771,905,377)

1.매출채권의 변동	11,952,492,348	2,813,749,225

2.미수금의 변동	(81,826,953)	(28,616,433)

3.선급금의 변동	161,788,410	(375,936,120)

4.선급비용의 변동	(136,449,756)	(360,123,059)

5.재고자산의 변동	(4,107,513,257)	(4,867,663,107)

6.매입채무의 변동	(7,769,132,810)	(3,144,874,799)

7.미지급금의 변동	(101,972,002)	56,720,319

8.선수금의 변동	667,613,406	224,127,376

9.선수수익의 변동	0	402,500,335

10.예수금의 변동	49,918,735	158,358,771

11.미지급비용의 변동	265,548,670	(16,890,497)

12.수입보증금의 변동	80,000,000	320,000,000

13.퇴직금의 지급	(1,316,630,410)	(873,472,372)

14.퇴직운용자산의 변동	1,121,818,247	221,684

15.판매보증충당부채의 변동	(63,557,148)	54,313,093

16.환불부채의 변동	(747,511,319)	(134,319,793)

(4)이자의 수취	23,301,854	114,747,961

(5)배당금의 수취	7,010,100	9,703,110

(6)이자의 지급	(1,629,700,474)	(1,894,268,999)

(7)법인세 부담액	(8,251,484,218)	(1,956,364,462)

Ⅱ.투자활동으로 인한 현금흐름	(3,444,102,161)	14,813,126,368

(1)단기대여금의 회수	109,734,500	146,159,830

(2)유형자산의 처분	23,246,125	14,706,342

(3)보증금의 회수	0	(6,444,000)

(4)매각예정자산의 처분	0	16,312,975,000

(5)매각예정자산 계약금 수취	0	1,276,000,000

(6)장기금융상품의 취득	(720,000,000)	(370,000,000)

(7)단기대여금의 증가	(54,240,500)	(88,319,050)

(8)보증금의 증가	(170,841,581)	(107,000,000)

(9)유형자산의 취득	(2,618,319,781)	(2,335,254,126)

(10)무형자산의 증가	(13,680,924)	(29,697,628)

Ⅲ.재무활동으로 인한 현금흐름	(3,559,107,472)	(12,849,677,451)

(1)단기차입금의 증가	1,513,300,000	4,500,000,000

(2)장기차입금의 증가	11,000,000,000	4,706,619,956

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

(4)단기차입금의 감소	(12,397,670,663)	(13,796,322,459)

(5)유동성장기부채의 감소	(553,163,977)	(5,368,304,978)

(6)장기차입금의 감소	(250,000,000)	0

(7)리스부채의 감소	(595,119,470)	0

Ⅳ.현금및현금성자산의 증가	(10,372,253,818)	(1,292,663,153)

Ⅴ.기초의 현금및현금성자산	14,480,004,806	12,065,906,134

Ⅵ.현금및현금성자산에 대한 환율변동효과	77,487,871	(38,089,466)

Ⅶ.기말의 현금및현금성자산	4,185,238,859	10,735,153,515