대림통상 분기보고서 (2021.09)
2. 연결재무제표

연결 재무상태표
제 52 기 3분기말 2021.09.30 현재
제 51 기말 2020.12.31 현재
(단위 : 원)

제 52 기 3분기말	제 51 기말

자산

Ⅰ.유동자산	86,190,071,740	84,939,874,834

(1)현금및현금성자산	2,607,110,655	10,695,307,402

(2)단기금융상품	100,000,000	364,340,353

(3)매출채권	27,463,121,548	29,125,198,138

(4)단기대여금및수취채권	470,031,024	56,489,550

1.단기대여금	8,550,000	14,830,000

2.미수금	461,481,024	41,659,550

(5)기타유동자산	2,150,308,122	2,601,027,256

1.선급금	1,079,461,526	1,345,466,374

2.선급비용	1,070,846,596	1,255,560,882

(6)당기법인세자산	4,242,839	45,781,379

(7)재고자산	53,260,930,037	41,810,662,330

1.상품	19,093,361,965	17,169,932,477

평가손실충당금	(1,719,508,409)	(1,649,688,577)

2.제품	18,298,773,325	14,628,892,632

평가손실충당금	(4,043,556,942)	(3,838,571,509)

3.재공품	11,081,363,593	8,471,624,195

평가손실충당금	(1,621,697,956)	(1,500,532,729)

4.원재료	9,303,339,552	7,938,959,173

평가손실충당금	(2,326,481,598)	(2,164,597,035)

5.저장품	4,398,390,628	3,289,584,034

평가손실충당금	(843,258,075)	(843,258,075)

6.미착원재료	1,640,203,954	308,317,744

(8)환불자산	128,378,426	241,068,426

(9)기타유동금융자산	5,949,089

1.유동파생상품자산	5,949,089

Ⅱ.비유동자산	77,231,179,411	74,713,459,333

(1)장기금융상품	5,887,398,500	4,116,100,000

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

(3)기타포괄손익-공정가치측정금융자산	335,928,060	360,042,540

(4)장기대여금	459,980,000	335,936,000

(5)사용권자산	3,501,863,777	3,179,854,294

감가상각누계액(사용권자산)	(1,354,682,370)	(1,167,209,610)

손상차손누계액(사용권자산)	(1,394,358,303)	(1,397,503,374)

(6)유형자산	64,891,712,335	64,482,496,235

1.토지	36,085,224,254	35,986,610,462

정부보조금	(5,000,000,000)	(5,000,000,000)

2.건물	50,687,823,137	50,338,503,259

감가상각누계액	(19,690,505,577)	(18,493,400,307)

3.구축물	3,501,403,914	3,472,443,914

감가상각누계액	(2,043,949,380)	(1,936,402,711)

4.기계장치	25,937,580,030	24,439,689,319

감가상각누계액	(22,601,210,614)	(21,490,301,662)

손상차손누계액	(3,084,468,745)	(2,949,387,657)

5.공구와기구비품	58,469,405,749	55,173,635,539

감가상각누계액	(51,866,856,205)	(49,832,652,307)

손상차손누계액	(5,566,422,995)	(5,289,183,223)

6.차량운반구	682,339,198	697,217,449

감가상각누계액	(535,361,394)	(550,984,803)

손상차손누계액	(83,289,037)	(83,291,037)

(7)무형자산	1,649,064,213	1,599,508,420

손상차손누계액(무형자산)	(626,505,101)	(626,505,101)

(8)기타비유동자산	641,491,755	601,968,754

(9)이연법인세자산	3,190,462,374	3,179,947,004

자산총계	163,421,251,151	159,653,334,167

부채

Ⅰ.유동부채	80,223,342,411	64,016,735,719

(1)매입채무	15,406,808,669	12,601,177,940

(2)단기차입금	40,800,346,671	36,809,553,114

(3)유동성장기차입금	14,795,270,000	6,842,400,000

(4)미지급금및기타부채	5,758,412,065	4,523,365,415

1.미지급금	171,657,260	628,785,748

2.수입보증금	2,130,500,000	1,020,500,000

3.미지급비용	3,456,254,805	2,874,079,667

(5)기타유동부채	1,604,235,459	930,012,455

1.선수금	1,274,254,067	695,256,947

2.이연수익	1,200,000	83,975,361

3.예수금	328,781,392	150,780,147

(6)미지급법인세	205,993,331	286,862,250

(7)미지급배당금	11,342,698	11,342,698

(8)환불부채	147,702,066	273,686,829

(9)충당부채	823,420,264	908,887,074

1.판매보증충당부채	647,674,890	686,977,022

2.금융보증부채	175,745,374	221,910,052

(10)기타유동금융부채	48,441,277	0

1.유동파생상품부채	48,441,277	0

(11)유동성리스부채	621,369,911	829,447,944

Ⅱ.비유동부채	9,281,594,963	19,206,585,415

(1)장기차입금	2,490,000,000	13,480,000,000

(2)순확정급여부채	6,402,711,435	4,882,170,888

1.확정급여채무	19,467,979,101	18,978,171,193

2.국민연금전환금	(1,570,600)	(1,570,600)

3.사외적립자산	(13,063,697,066)	(14,094,429,705)

(3)비유동파생상품부채	207,096,707

(4)비유동리스부채	388,883,528	637,317,820

부채총계	89,504,937,374	83,223,321,134

자본

Ⅰ.지배기업 소유주지분	73,597,556,971	76,246,180,431

(1)자본금	16,425,000,000	16,425,000,000

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

(2)자본잉여금	68,053,202,235	71,228,262,635

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

2.기타자본잉여금	938,238,455	4,113,298,855

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

(3)이익잉여금	(10,502,078,501)	(12,585,032,108)

1.이익준비금	0	6,540,000,000

2.재평가잉여금	0	3,703,729,770

3.미처분이익잉여금(미처리결손금)	(10,502,078,501)	(22,828,761,878)

(4)기타포괄손익누계액	255,681,812	1,609,450,219

1.기타포괄손익-공정가치측정 금융자산평가손익	(96,378,732)	(77,569,438)

2.해외사업환산이익	352,060,544	1,687,019,657

(5)기타자본구성요소	(634,248,575)	(431,500,315)

1.자기주식	(634,248,575)	(431,500,315)

Ⅱ.비지배지분	318,756,806	183,832,602

자본총계	73,916,313,777	76,430,013,033

자본과부채총계	163,421,251,151	159,653,334,167

연결 포괄손익계산서
제 52 기 3분기 2021.01.01 부터 2021.09.30 까지
제 51 기 3분기 2020.01.01 부터 2020.09.30 까지
(단위 : 원)

제 52 기 3분기	제 51 기 3분기

3개월	누적	3개월	누적

Ⅰ.매출액	38,905,773,966	110,797,911,689	37,104,770,791	119,020,577,739

(1)제품매출액	20,960,005,192	57,441,902,330	19,692,197,145	74,076,741,263

(2)상품매출액	17,078,573,653	51,526,648,241	17,066,233,462	43,669,458,647

(3)기타매출	867,195,121	1,829,361,118	346,340,184	1,274,377,829

Ⅱ.매출원가	32,512,825,116	92,541,976,193	31,797,247,145	103,143,429,324

(1)제품매출원가	18,821,747,580	51,474,516,299	18,691,373,411	68,620,880,272

(2)상품매출원가	12,906,281,673	39,406,832,118	12,971,555,852	33,649,225,035

(3)기타매출원가	795,028,263	1,685,683,876	146,556,352	997,722,937

(4)관세환급금	(10,232,400)	(25,056,100)	(12,238,470)	(124,398,920)

Ⅲ.매출총이익	6,392,948,850	18,255,935,496	5,307,523,646	15,877,148,415

Ⅳ.판매비와관리비	6,560,221,586	18,396,636,198	7,217,786,513	20,283,971,170

(1)급여	2,416,688,581	6,829,232,466	2,339,854,432	6,664,045,841

(2)퇴직급여	334,086,163	936,617,026	291,048,198	891,528,226

(3)복리후생비	349,119,386	1,040,684,670	366,695,177	1,054,832,365

(4)여비교통비	43,501,446	123,623,678	32,615,191	184,630,194

(5)통신비	48,957,702	150,948,240	49,428,613	158,689,822

(6)동력용수비	86,143,748	254,683,631	73,697,515	185,301,846

(7)세금과공과	308,735,663	406,396,344	224,565,467	431,105,551

(8)임차료	22,571,890	55,242,253	33,835,582	121,957,538

(9)감가상각비	122,154,186	363,018,746	169,718,511	455,130,445

(10)무형자산상각비	1,115,692	4,023,127	5,731,610	21,136,315

(11)사용권자산상각비	30,011,580	94,987,544	223,304,571	667,541,843

(12)수선비	96,740,238	216,169,314	99,091,403	136,593,194

(13)보험료	106,242,633	354,297,190	119,227,788	392,773,075

(14)접대비	126,051,262	300,816,981	143,230,548	325,391,680

(15)광고선전비	138,853,287	490,890,072	206,317,989	477,213,329

(16)보관료	4,575,720	7,403,326	796,940	2,322,145

(17)견본비	60,847,222	196,329,311	55,442,889	233,758,670

(18)포장비	29,545,939	127,259,787	60,297,750	146,072,097

(19)운반비	427,471,234	1,216,253,189	392,895,688	1,162,572,891

(20)제수수료	1,617,602,796	4,915,955,903	1,911,099,531	5,433,177,677

(21)소모품비	159,726,921	415,500,402	136,126,095	357,989,243

(22)도서인쇄비	33,979,932	89,433,344	16,312,551	58,879,088

(23)차량유지비	100,802,247	338,560,178	118,033,615	334,160,252

(24)난방비	2,661	1,052,366	2,015	370,243

(25)교육비	406,281	2,433,188	714,815	2,710,815

(26)대손상각비	(304,037,616)	(1,114,218,317)	(33,537,105)	(91,960,607)

(27)납후봉사비	79,786,518	264,947,967	71,196,453	141,307,123

(28)경상연구개발비	83,957,797	219,102,860	72,418,328	218,523,604

(29)잡비	34,580,477	94,991,412	37,624,353	116,216,665

Ⅴ.영업이익(손실)	(167,272,736)	(140,700,702)	(1,910,262,867)	(4,406,822,755)

Ⅵ.기타수익	194,107,117	619,138,170	105,586,308	751,173,141

(1)유형자산처분이익	1,960	9,808,911	5,907,092	32,915,965

(2)배당금수익	0	855,000	0	1,425,000

(3)잡이익	194,105,157	608,474,259	99,679,216	716,832,176

Ⅶ.기타비용	29,433,349	286,589,127	264,815,705	842,645,423

(1)유형자산처분손실	1,000	966	1,840,749

(2)기부금	100,000	10,100,000	10,000,000

(3)유형자산손상차손	131,773,065	570,780,249

(4)매출채권처분손실	21,636	21,636

(5)잡손실	29,333,349	276,488,127	133,020,038	260,002,789

Ⅷ.금융수익	778,643,130	1,352,052,360	92,941,813	784,799,452

(1)이자수익	1,157,848	8,798,354	3,277,495	15,000,437

(2)외환차익	211,443,715	440,286,020	88,821,236	485,726,833

(3)외화환산이익	515,129,928	738,363,467	843,082	284,072,182

(4)파생상품평가이익(금융수익)	50,911,639	164,604,519

Ⅸ.금융비용	608,055,555	1,912,186,014	1,206,369,631	2,272,131,337

(1)이자비용	534,087,719	1,592,748,480	527,843,562	1,697,545,295

(2)외환차손	59,571,409	268,519,230	81,922,097	250,670,310

(3)외화환산손실	14,396,427	50,918,304	588,040,023	187,214,511

(4)파생상품평가손실	8,563,949	136,701,221

Ⅹ.법인세비용차감전순이익(손실)	167,988,607	(368,285,313)	(3,182,920,082)	(5,985,626,922)

XI.법인세비용	88,514,389	277,931,516	4,741,342	(1,859,522,295)

XⅡ.당기순이익(손실)	79,474,218	(646,216,829)	(3,187,661,424)	(4,126,104,627)

XⅢ.당기순이익(손실)의 귀속

(1)지배기업 소유주 지분	47,756,911	(690,637,650)	(3,149,796,226)	(4,056,695,917)

(2)비지배지분	31,717,307	44,420,821	(37,865,198)	(69,408,710)

XIV.기타포괄손익	(743,602,070)	(1,359,854,263)	305,332,876	(574,567,477)

(1)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	(740,644,039)	(1,341,044,969)	334,658,084	(525,998,554)

1.해외사업장환산외환차이(세후기타포괄손익)	(740,644,039)	(1,341,044,969)	334,658,084	(525,998,554)

(2)당기손익으로 재분류되지 않는항목	(2,958,031)	(18,809,294)	(29,325,208)	(48,568,923)

1.기타포괄손익-공정가치 금융자산평가손익	(2,958,031)	(18,809,294)	(29,325,208)	(48,568,923)

XV.총포괄손익	(664,127,852)	(2,006,071,092)	(2,882,328,548)	(4,700,672,104)

XVI.총 포괄손익의 귀속

(1)지배기업 소유주 지분	(690,193,174)	(2,044,406,057)	(2,844,597,778)	(4,631,858,156)

(2)비지배지분	(37,730,770)	(68,813,948)

XVII.주당손익

(1)기본주당순손익 (단위 : 원)	3	(46)	(207)	(267)

(2)희석주당순손익 (단위 : 원)	3	(46)	(207)	(267)

연결 자본변동표
제 52 기 3분기 2021.01.01 부터 2021.09.30 까지
제 51 기 3분기 2020.01.01 부터 2020.09.30 까지
(단위 : 원)

자본

지배기업소유주지분	비지배지분	자본 합계

자본금	자본잉여금	이익잉여금	기타포괄손익누계액	기타자본구성요소	지배기업소유주지분 합계

2020.01.01 (Ⅰ.기초자본)	16,425,000,000	71,228,262,635	2,996,686,373	776,885,408	0	91,426,834,416	289,368,280	91,716,202,696

Ⅱ.해외사업환산손익	0	0	0	(526,593,316)	0	(526,593,316)	594,762	(525,998,554)

Ⅲ.기타포괄손익-공정가치금융자산평가손익	0	0	0	(48,568,923)	0	(48,568,923)	0	(48,568,923)

Ⅳ.당기순이익(손실)	0	0	(4,056,695,917)	0	0	(4,056,695,917)	(69,408,710)	(4,126,104,627)

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

Ⅵ.자기주식 거래로 인한 증감	0	0	0	0	(387,652,040)	(387,652,040)	0	(387,652,040)

Ⅶ.관계기업 및 공동기업 주식 취득 및 처분

Ⅷ.대체와 기타 변동에 따른 증가(감소), 자본	0	0	0	0	0	0	0	0

2020.09.30 (Ⅸ.기말자본)	16,425,000,000	71,228,262,635	(3,191,509,544)	201,723,169	(387,652,040)	84,275,824,220	220,554,332	84,496,378,552

2021.01.01 (Ⅰ.기초자본)	16,425,000,000	71,228,262,635	(12,585,032,108)	1,609,450,219	(431,500,315)	76,246,180,431	183,832,602	76,430,013,033

Ⅱ.해외사업환산손익	0	0	0	(1,334,959,113)	0	(1,334,959,113)	(6,085,856)	(1,341,044,969)

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

Ⅳ.당기순이익(손실)	0	0	(690,637,650)	0	0	(690,637,650)	44,420,821	(646,216,829)

Ⅴ.배당금지급	0	0	0	0	0	0	0	0

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

Ⅶ.관계기업 및 공동기업 주식 취득 및 처분	0	(2,773,591,257)	2,773,591,257	0	0	0	0	0

Ⅷ.대체와 기타 변동에 따른 증가(감소), 자본	0	(401,469,143)	0	0	0	(401,469,143)	96,589,239	(304,879,904)

2021.09.30 (Ⅸ.기말자본)	16,425,000,000	68,053,202,235	(10,502,078,501)	255,681,812	(634,248,575)	73,597,556,971	318,756,806	73,916,313,777

연결 현금흐름표
제 52 기 3분기 2021.01.01 부터 2021.09.30 까지
제 51 기 3분기 2020.01.01 부터 2020.09.30 까지
(단위 : 원)

제 52 기 3분기	제 51 기 3분기

Ⅰ.영업활동으로 인한 현금흐름	(3,060,519,765)	10,524,976,097

(1)당기순이익(손실)	(646,216,829)	(4,126,104,627)

(2)조정	3,834,779,721	5,083,108,838

1.퇴직급여	1,474,187,133	1,390,394,831

2.감가상각비	2,293,150,760	2,863,444,231

3.외화환산손실	50,918,304	187,214,511

4.유형자산처분손실	1,000	1,840,749

5.유형자산손상차손	(54,728,823)	570,780,249

6.무형자산상각비	6,928,409	35,371,693

7.사용권자산상각비	107,367,184	681,904,813

8.대손상각비	(1,114,218,317)	(91,960,607)

9.재고자산평가손실	122,924,326	(197,213,905)

10.매출채권처분손실	0	21,636

11.이자비용	1,543,076,371	1,629,301,711

12.리스부채이자비용	49,672,109	68,243,584

13.파생상품평가손실	0	136,701,221

14.법인세비용	277,931,516	(1,859,522,295)

15.외화환산이익	(738,363,467)	(284,072,182)

16.유형자산처분이익	(9,808,911)	(32,915,965)

17.파생상품평가이익	(164,604,519)	0

18.이자수익	(8,798,354)	(15,000,437)

19.배당금수익	(855,000)	(1,425,000)

(3)영업활동으로인한자산ㆍ부채의변동	(4,317,557,412)	9,008,830,380

1.매출채권의 변동	3,779,220,365	6,244,509,111

2.미수금의 변동	(410,143,835)	96,401,509

3.선급금의 변동	304,087,543	(144,190,902)

4.선급비용의 변동	196,398,866	(1,003,462,729)

5.재고자산의 변동	(10,422,708,471)	4,982,983,784

6.매입채무의 변동	1,786,211,555	32,890,777

7.미지급금의 변동	(471,295,845)	332,249,598

8.선수금의 변동	(125,413,309)	857,799,841

9.선수수익의 변동	(82,775,361)	1,200,000

10.예수금의 변동	175,595,250	(192,891,988)

11.미지급비용의 변동	443,602,571	(115,983,089)

12.수입보증금의 변동	1,110,000,000	(1,679,500,000)

13.퇴직금의 지급	(1,527,471,000)	(2,771,516,576)

14.사외적립자산의 변동	1,139,755,802	2,579,596,977

15.판매보증충당부채의 변동	(40,472,102)	(160,151,460)

16.금융보증부채의 변동	(46,164,678)	(16,653,734)

17.환불부채의 변동	(125,984,763)	(34,450,739)

(4)이자의 수취	8,798,354	15,000,437

(5)배당금의 수취	855,000	1,425,000

(6)이자의 지급	(1,595,814,058)	(1,622,490,153)

(7)법인세 부담액	(345,364,541)	2,165,206,222

Ⅱ.투자활동으로 인한 현금흐름	(4,322,258,251)	(3,735,685,379)

(1)단기금융상품의 처분	264,340,353	0

(2)단기대여금의 회수	61,519,000	128,938,000

(3)유형자산의 처분	60,406,768	32,974,965

(4)보증금의 회수	415,273	36,938,070

(5)장기금융상품의 취득	(1,667,644,400)	(1,182,347,960)

(6)매도가능금융자산의 취득	(307,634,720)

(7)단기대여금의 증가	(55,239,000)	(91,900,750)

(8)장기대여금의 증가	(112,345,280)	(40,000,000)

(9)보증금의 증가	(38,931,000)	(79,145,311)

(10)유형자산의 취득	(2,470,671,813)	(2,520,779,717)

(11)무형자산의 취득	(56,473,432)	(20,362,676)

Ⅲ.재무활동으로 인한 현금흐름	(966,838,338)	(6,615,402,994)

(1)단기차입금의 증가	3,400,042,243	404,400,186

(2)배당금지급	(2,130,609,770)

(3)단기차입금의 감소	(250,000,000)	(1,786,502,000)

(4)장기차입금의 상환	(3,260,000,000)	(2,015,000,000)

(5)유동성리스부채의 감소	(654,132,321)	(700,039,370)

(6)자기주식의 취득	(202,748,260)	(387,652,040)

Ⅳ.현금및현금성자산의 증가(감소)	(8,092,802,897)	173,887,724

Ⅴ.현금및현금성자산에 대한 환율변동효과	256,813,457	0

Ⅵ.기초의 현금및현금성자산	10,695,307,402	9,177,935,578

(1)현금및현금성자산의 환율변동효과	4,606,150	110,265,555

Ⅶ.분기말의 현금및현금성자산	2,607,110,655	9,462,088,857