대림통상 분기보고서 (2022.09)
4. 재무제표

재무상태표
제 53 기 3분기말 2022.09.30 현재
제 52 기말 2021.12.31 현재
(단위 : 원)

제 53 기 3분기말	제 52 기말

자산

Ⅰ.유동자산	83,433,881,481	75,467,671,419

(1)현금및현금성자산	1,207,745,199	3,930,361,721

(2)단기금융상품	750,000,000	750,000,000

(3)매출채권	40,860,330,066	35,194,025,806

(4)단기대여금및수취채권	486,978,177	138,009,385

1.단기대여금	4,750,000	5,923,000

2.미수금	468,822,865	132,086,385

3.미수수익	13,405,312	0

(5)기타유동자산	1,343,679,036	1,069,556,044

1.선급금	632,809,657	394,991,813

2.선급비용	710,869,379	674,564,231

(6)당기법인세자산	275,220	2,597,720

(7)재고자산	38,669,301,322	34,255,854,116

1.상품	16,310,786,988	14,691,874,992

평가손실충당금	(1,042,419,574)	(989,646,416)

2.제품	10,687,085,680	10,122,334,126

평가손실충당금	(1,088,862,284)	(2,023,121,600)

3.재공품	6,359,955,174	6,572,629,754

평가손실충당금	(302,074,722)	(357,800,897)

4.원재료	4,688,272,093	3,072,979,497

평가손실충당금	(388,738,007)	(390,500,858)

5.저장품	4,229,773,839	4,394,066,546

평가손실충당금	(847,124,925)	(963,557,098)

6.미착원재료	62,647,060	126,596,070

(8)환불자산	115,196,194	127,266,627

(9)기타유동금융자산	376,267	0

1.유동파생상품자산	376,267	0

Ⅱ.비유동자산	80,845,186,320	80,096,742,005

(1)장기금융상품	865,500,000	225,500,000

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

(3)기타포괄손익-공정가치측정금융자산	302,547,420	315,099,360

(4)종속기업에 대한 투자자산	13,186,386,756	13,186,386,756

(5)장기매출채권 및 기타비유동채권	373,940,000	439,970,000

1.장기대여금	373,940,000	439,970,000

(6)투자부동산	4,212,463,270	0

1.토지	2,642,850,121	0

2.건물	3,412,913,820	0

3.감가상각누계액	(1,843,300,671)	0

(7)사용권자산	2,455,232,491	2,497,813,027

감가상각누계액(사용권자산)	(945,943,341)	(1,002,268,151)

손상차손누계액(사용권자산)	(920,155,262)	(1,308,919,682)

(8)유형자산	56,729,626,381	61,566,461,524

1.토지	32,236,517,766	34,879,367,887

정부보조금	(5,000,000,000)	(5,000,000,000)

2.건물	43,191,284,826	46,574,403,427

감가상각누계액	(15,885,744,379)	(16,864,021,056)

3.구축물	3,513,403,914	3,507,403,914

감가상각누계액	(2,183,429,746)	(2,079,362,315)

4.기계장치	11,704,450,029	11,671,242,029

감가상각누계액	(10,637,881,120)	(10,648,679,120)

손상차손누계액	(957,704,242)	(904,396,242)

5.공구와기구비품	36,561,587,810	37,971,765,889

감가상각누계액	(33,482,839,774)	(35,243,127,533)

손상차손누계액	(2,352,685,356)	(2,298,135,356)

6.차량운반구	370,023,020	344,837,850

감가상각누계액	(264,067,330)	(261,548,813)

손상차손누계액	(83,289,037)	(83,289,037)

(9)무형자산	1,604,662,191	1,623,732,071

손상차손누계액(무형자산)	(593,161,544)	(606,639,379)

(10)기타비유동자산	762,715,620	803,194,620

(11)이연법인세자산	2,730,424,917	2,293,086,719

(12)기타비유동금융자산	32,123,250	14,500,969

1.비유동파생상품자산	32,123,250	14,500,969

자산총계	164,279,067,801	155,564,413,424

부채

Ⅰ.유동부채	65,723,728,727	66,637,940,207

(1)매입채무	11,490,063,955	11,886,827,702

(2)단기차입금	37,260,000,000	29,800,000,000

(3)유동성장기차입금	4,074,999,996	12,819,999,996

(4)미지급금및기타부채	4,669,890,218	4,902,914,249

1.미지급금	29,218,535	30,296,337

2.수입보증금	2,583,000,000	3,167,500,000

3.현재가치할인차금	(20,785,511)	0

4.미지급비용	2,078,457,194	1,705,117,912

(5)기타유동부채	760,744,928	507,789,370

1.선수금	561,765,970	387,858,563

2.이연수익	55,250,498	1,200,000

3.예수금	143,728,460	118,730,807

(6)미지급배당금	10,329,728	10,329,728

(7)환불부채	132,220,764	146,697,534

(8)충당부채	6,673,420,819	5,968,421,605

1.판매보증충당부채	713,704,127	652,715,455

2.금융보증부채	5,959,716,692	5,315,706,150

(9)기타유동금융부채	0	26,516,929

1.유동파생상품부채	0	26,516,929

(10)유동성리스부채	652,058,319	568,443,094

Ⅱ.비유동부채	10,962,026,424	4,347,393,162

(1)장기차입금	7,331,666,666	2,576,666,663

(2)순확정급여부채	2,691,691,773	1,519,065,935

1.확정급여채무	13,911,721,485	13,835,551,075

2.국민연금전환금	(1,570,600)	(1,570,600)

3.사외적립자산	(11,218,459,112)	(12,314,914,540)

(3)비유동리스부채	211,482,722	251,660,564

(4)기타비유동부채	727,185,263	0

1.수입보증금	692,500,568	0

2.선수수익	34,684,695	0

부채총계	76,685,755,151	70,985,333,369

자본

Ⅰ.자본금	16,425,000,000	16,425,000,000

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

Ⅱ.자본잉여금	68,454,671,378	68,454,671,378

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

(2)기타자본잉여금	1,339,707,598	1,339,707,598

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

Ⅲ.이익잉여금	3,470,305,478	446,282,370

(1)미처분이익잉여금(미처리결손금)	3,470,305,478	446,282,370

Ⅳ.기타포괄손익누계액	(122,415,631)	(112,625,118)

(1)기타포괄손익-공정가치측정 금융자산평가손익	(122,415,631)	(112,625,118)

Ⅴ.기타자본구성요소	(634,248,575)	(634,248,575)

(1)자기주식	(634,248,575)	(634,248,575)

자본총계	87,593,312,650	84,579,080,055

자본과부채총계	164,279,067,801	155,564,413,424

포괄손익계산서
제 53 기 3분기 2022.01.01 부터 2022.09.30 까지
제 52 기 3분기 2021.01.01 부터 2021.09.30 까지
(단위 : 원)

제 53 기 3분기	제 52 기 3분기

3개월	누적	3개월	누적

Ⅰ.매출액	32,882,943,346	94,485,914,500	29,816,742,455	88,555,910,024

(1)제품매출액	15,816,969,414	46,916,062,651	14,612,052,651	42,976,372,065

(2)상품매출액	16,791,596,508	46,691,996,921	14,897,272,753	44,707,957,646

(3)기타매출	274,377,424	877,854,928	307,417,051	871,580,313

Ⅱ.매출원가	27,633,920,687	78,406,802,028	24,867,882,622	74,621,977,039

(1)제품매출원가	13,727,534,819	40,176,280,774	12,799,416,869	38,011,791,372

(2)상품매출원가	13,830,420,776	37,976,864,024	11,933,241,892	36,203,924,645

(3)기타매출원가	75,965,092	312,485,020	145,456,261	431,317,122

(4)관세환급금	0	(58,827,790)	(10,232,400)	(25,056,100)

Ⅲ.매출총이익	5,249,022,659	16,079,112,472	4,948,859,833	13,933,932,985

Ⅳ.판매비와관리비	4,366,645,325	14,362,817,030	5,349,373,256	15,083,385,721

(1)급여	1,794,842,120	5,326,661,325	1,902,846,183	5,370,969,043

(2)퇴직급여	299,756,861	738,526,395	288,809,748	799,952,286

(3)복리후생비	280,192,757	870,563,875	254,603,277	759,043,299

(4)여비교통비	76,480,831	227,829,848	14,465,720	61,214,792

(5)통신비	32,752,230	102,031,811	33,648,450	106,105,320

(6)동력용수비	72,467,371	218,571,928	59,143,457	189,567,623

(7)세금과공과	333,896,142	404,869,973	278,198,988	334,474,791

(8)임차료	6,330,021	24,810,099	8,045,410	25,962,562

(9)감가상각비	106,575,284	317,276,874	103,784,095	311,914,652

(10)무형자산상각비	2,161,742	6,466,345	1,457,039	4,059,746

(11)사용권자산상각비	101,419,906	251,153,660	8,743,367	21,483,743

(12)수선비	17,001,100	135,351,300	94,443,500	207,715,700

(13)보험료	154,292,679	396,946,368	105,565,123	348,544,267

(14)접대비	124,688,979	296,774,870	99,182,820	245,389,036

(15)광고선전비	91,203,135	333,492,098	116,045,609	393,306,619

(16)보관료	520,290	2,962,552	325,720	2,797,900

(17)견본비	62,019,022	190,938,605	53,144,407	174,304,429

(18)포장비	22,007,810	39,027,210	9,521,620	56,598,930

(19)운반비	253,228,576	791,915,395	253,982,680	747,227,789

(20)제수수료	1,295,605,493	3,539,536,852	1,592,362,012	4,327,860,650

(21)소모품비	138,191,214	379,910,439	144,461,095	363,343,070

(22)도서인쇄비	4,750,240	62,427,431	33,527,900	88,003,850

(23)차량유지비	90,891,784	263,497,754	97,929,868	330,597,837

(24)난방비	2,527	985,568	2,661	643,273

(25)교육비	262,500	5,070,000	282,500	2,141,500

(26)대손상각비	(1,177,450,902)	(1,203,239,639)	(386,297,773)	(720,068,040)

(27)납후봉사비	96,896,960	367,404,586	77,415,126	252,167,919

(28)경상연구개발비	64,267,146	206,294,066	83,833,397	218,664,180

(29)잡비	21,391,507	64,759,442	19,899,257	59,398,955

Ⅴ.영업이익(손실)	882,377,334	1,716,295,442	(400,513,423)	(1,149,452,736)

Ⅵ.기타수익	272,971,188	816,434,258	257,632,816	655,205,088

(1)유형자산처분이익	7,821,200	38,417,600	0	9,587,711

(2)수수료 수익	139,720,272	437,141,328	199,484,949	339,200,405

(3)잡이익	125,429,716	340,875,330	58,147,867	306,416,972

Ⅶ.기타비용	1,393,236,325	1,810,235,316	19,878,574	218,542,377

(1)유형자산처분손실	0	0	0	1,000

(2)기부금	0	10,000,000	100,000	10,100,000

(3)유형자산손상차손	32,650,000	107,858,000	0	0

(4)무형자산손상차손	484,000	484,000

(5)잡손실	1,360,102,325	1,691,893,316	19,778,574	208,441,377

Ⅷ.금융수익	2,432,080,381	4,285,396,298	760,724,767	1,291,777,888

(1)이자수익	5,448,265	15,254,474	472,856	5,280,022

(2)배당금수익(금융수익)	0	1,254,000	0	855,000

(3)외환차익	1,008,073,208	1,616,318,137	208,655,281	424,234,602

(4)외화환산이익	1,418,762,101	2,608,054,210	500,684,991	696,803,745

(5)파생상품평가이익(금융수익)	(203,193)	44,515,477	50,911,639	164,604,519

Ⅸ.금융비용	1,073,567,043	2,348,863,373	426,298,648	1,390,227,774

(1)이자비용	608,588,847	1,571,377,253	390,823,449	1,181,534,417

(2)채무보증제수수료	431,587,117	644,010,542	0	0

(3)외환차손	32,362,646	117,942,467	27,321,587	193,049,034

(4)외화환산손실	1,028,433	15,533,111	8,153,612	15,644,323

Ⅹ.법인세비용차감전순이익(손실)	1,120,625,535	2,659,027,309	171,666,938	(811,239,911)

XI.법인세비용	570,283,406	419,268,957	(834,317)	(5,305,186)

XⅡ.당분기순이익(손실)	1,690,908,941	3,078,296,266	170,832,621	(816,545,097)

XⅢ.기타포괄손익	9,671,080	(64,063,671)	(2,958,031)	(18,809,294)

(1)당기손익으로 재분류되지 않는항목	9,671,080	(64,063,671)	(2,958,031)	(18,809,294)

1.순확정급여부채의 재측정요소	0	(54,273,158)	0	0

2.기타포괄손익 - 공정가치 금융자산평가손익	9,671,080	(9,790,513)	(2,958,031)	(18,809,294)

XIV.총포괄손익	1,700,580,021	3,014,232,595	167,874,590	(835,354,391)

XV.주당손익

(1)기본주당순손익 (단위 : 원)	112	204	12	(54)

(2)희석주당순손익 (단위 : 원)	112	204	12	(54)

자본변동표
제 53 기 3분기 2022.01.01 부터 2022.09.30 까지
제 52 기 3분기 2021.01.01 부터 2021.09.30 까지
(단위 : 원)

자본

자본금	자본잉여금	이익잉여금	기타포괄손익누계액	기타자본구성요소	자본 합계

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.순확정급여부채의 재측정요소	0	0	0	0	0	0

Ⅲ.기타포괄손익-공정가치금융자산평가손익	0	0	0	(18,809,294)	0	(18,809,294)

Ⅳ.당분기순이익(손실)	0	0	(816,545,097)	0	0	(816,545,097)

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

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

2021.09.30 (Ⅶ.기말자본)	16,425,000,000	68,454,671,378	(816,545,097)	(96,378,732)	(634,248,575)	83,332,498,974

2022.01.01 (Ⅰ.기초자본)	16,425,000,000	68,454,671,378	446,282,370	(112,625,118)	(634,248,575)	84,579,080,055

Ⅱ.순확정급여부채의 재측정요소	0	0	(54,273,158)	0	0	(54,273,158)

Ⅲ.기타포괄손익-공정가치금융자산평가손익	0	0	0	(9,790,513)	0	(9,790,513)

Ⅳ.당분기순이익(손실)	0	0	3,078,296,266	0	0	3,078,296,266

Ⅴ.자기주식 거래로 인한 증감	0	0	0	0	0	0

Ⅵ.기타자본잉여금의 이입	0	0	0	0	0	0

2022.09.30 (Ⅶ.기말자본)	16,425,000,000	68,454,671,378	3,470,305,478	(122,415,631)	(634,248,575)	87,593,312,650

현금흐름표
제 53 기 3분기 2022.01.01 부터 2022.09.30 까지
제 52 기 3분기 2021.01.01 부터 2021.09.30 까지
(단위 : 원)

제 53 기 3분기	제 52 기 3분기

Ⅰ.영업활동으로 인한 현금흐름	(4,526,206,428)	(3,788,321,798)

(1)당기순이익(손실)	3,078,296,266	(816,545,097)

(2)조정	(1,210,831,852)	2,248,635,248

1.퇴직급여	1,139,199,273	1,355,803,922

2.감가상각비	1,082,508,220	1,095,692,584

3.외화환산손실	15,533,111	15,644,323

4.유형자산처분손실	0	1,000

5.유형자산손상차손	107,858,000	0

6.무형자산상각비	6,466,345	5,507,989

7.무형자산손상차손	484,000	0

8.사용권자산상각비	251,153,660	21,483,743

9.대손상각비	(1,203,239,639)	(720,068,040)

10.재고자산평가손실	(1,055,407,357)	164,861,121

11.이자비용	1,531,655,347	1,135,060,669

12.리스부채이자비용	39,721,906	46,473,748

13.법인세비용	(419,268,957)	5,305,186

14.외화환산이익	(2,608,054,210)	(696,803,745)

15.유형자산처분이익	(38,417,600)	(9,587,711)

16.파생상품평가이익	(44,515,477)	(164,604,519)

17.이자수익	(15,254,474)	(5,280,022)

18.배당금수익	(1,254,000)	(855,000)

(3)영업활동으로인한자산ㆍ부채의변동	(4,827,052,457)	(4,044,116,446)

1.매출채권의 변동	(1,983,543,738)	(1,335,436,462)

2.미수금의 변동	(336,736,480)	(422,000,084)

3.선급금의 변동	(116,903,978)	186,290,384

4.선급비용의 변동	(36,305,148)	316,408,426

5.재고자산의 변동	(3,345,969,416)	(4,429,390,722)

6.매입채무의 변동	(409,745,318)	1,371,198,577

7.미지급금의 변동	(1,077,802)	(233,581,697)

8.선수금의 변동	173,907,407	(425,021,600)

9.이연수익의 변동	88,735,193	(82,775,361)

10.예수금의 변동	24,997,653	147,000,130

11.미지급비용의 변동	374,006,076	33,966,412

12.수입보증금의 변동	87,215,057	1,110,000,000

13.퇴직금의 지급	(1,305,626,059)	(1,527,471,000)

14.사외적립자산의 변동	1,269,471,652	1,209,755,802

15.판매보증충당부채의 변동	60,988,672	(47,798,320)

16.금융보증부채의 변동	644,010,542	210,723,832

17.환불부채의 변동	(14,476,770)	(125,984,763)

(4)이자의 수취	1,849,162	5,280,022

(5)배당금의 수취	1,254,000	855,000

(6)이자의 지급	(1,572,044,047)	(1,184,599,995)

(7)법인세 부담액	2,322,500	2,169,470

Ⅱ.투자활동으로 인한 현금흐름	(1,061,255,047)	(1,886,648,802)

(1)단기금융상품의 처분	364,340,353

(2)단기대여금의 회수	54,273,000	61,519,000

(3)장기대여금의 회수	66,030,000	0

(4)유형자산의 처분	38,692,600	9,586,711

(5)보증금의 회수	5,143,094,699	0

(6)단기금융상품의 취득	0	0

(7)장기금융상품의 취득	(640,000,000)	(1,170,000,000)

(8)단기대여금의 증가	(53,100,000)	(55,239,000)

(9)장기대여금의 증가	0	(419,980,000)

(10)보증금의 증가	(5,102,615,699)	(10,635,000)

(11)유형자산의 취득	(566,271,347)	(611,772,981)

(12)무형자산의 취득	(1,358,300)	(54,467,885)

Ⅲ.재무활동으로 인한 현금흐름	2,857,227,435	(2,189,335,155)

(1)단기차입금의 증가	7,660,000,000	2,150,000,000

(2)장기차입금의 증가	8,000,000,000	0

(3)단기차입금의 상환	(200,000,000)	(250,000,000)

(4)유동성리스부채의 감소	(612,772,568)	(626,586,895)

(5)유동성장기차입금의 감소	(11,989,999,997)	(3,260,000,000)

(6)자기주식의 취득	0	(202,748,260)

Ⅳ.현금및현금성자산의순증가(감소)	(2,730,234,040)	(7,864,305,755)

Ⅴ.기초의 현금및현금성자산	3,930,361,721	8,994,459,959

(1)현금 및 현금성자산의 환율변동효과	7,617,518	4,606,150

Ⅵ.기말의 현금및현금성자산	1,207,745,199	1,134,760,354