대림통상 반기보고서 (2023.06)
2. 연결재무제표

연결 재무상태표
제 54 기 반기말 2023.06.30 현재
제 53 기말 2022.12.31 현재
(단위 : 원)

제 54 기 반기말	제 53 기말

자산

Ⅰ.유동자산	89,133,590,768	97,249,047,327

(1)현금및현금성자산	6,586,026,079	8,042,234,526

정부보조금	(168,027,300)

(2)단기금융상품	950,000,000	1,131,620,000

(3)매출채권	27,881,118,658	32,486,760,073

(4)단기대여금및수취채권	619,523,321	85,461,014

1.단기대여금	7,415,000	9,260,000

2.미수금	595,533,930	71,683,528

3.미수수익	16,574,391	4,517,486

(5)기타유동자산	1,917,760,591	1,932,436,471

1.선급금	1,164,824,669	1,167,799,571

2.선급비용	752,935,922	764,636,900

(6)당기법인세자산	51,612,049	66,020,140

(7)재고자산	51,168,892,034	53,343,772,751

1.상품	19,195,313,009	19,887,462,520

평가손실충당금	(1,434,052,071)	(1,370,485,268)

2.제품	14,456,989,595	13,338,108,357

평가손실충당금	(1,794,288,022)	(1,618,812,030)

3.재공품	11,041,201,430	12,278,007,615

평가손실충당금	(1,542,956,548)	(1,373,729,584)

4.원재료	9,329,377,851	9,518,873,641

평가손실충당금	(1,542,902,723)	(1,160,980,803)

5.저장품	3,180,959,509	3,433,054,115

평가손실충당금	(448,137,502)	(488,926,892)

6.미착원재료	727,387,506	901,201,080

(8)환불자산	122,314,277	139,120,302

(9)기타유동금융자산	4,371,059	21,622,050

1.유동파생상품자산	4,371,059	21,622,050

Ⅱ.비유동자산	76,448,961,168	74,543,571,298

(1)장기금융상품	1,858,500,000	1,198,500,000

(2)당기손익-공정가치측정금융자산	148,824,171	148,824,171

(3)기타포괄손익-공정가치측정금융자산	286,302,156	300,109,704

(4)장기대여금	313,910,000	353,930,000

(5)투자부동산	3,383,169,940	3,416,091,524

1.토지	2,164,445,962	2,164,445,962

2.건물	2,692,511,764	2,692,511,764

3.감가상각누계액	(1,473,787,786)	(1,440,866,202)

(6)사용권자산	2,624,809,079	2,923,971,528

감가상각누계액(사용권자산)	(608,205,302)	(979,726,101)

손상차손누계액(사용권자산)	(74,130,334)	(826,640,730)

(7)유형자산	64,203,172,615	63,680,430,596

1.토지	34,395,395,118	34,349,090,447

정부보조금	(5,000,000,000)	(5,000,000,000)

2.건물	48,539,661,838	48,468,589,675

감가상각누계액	(20,505,372,931)	(19,856,734,036)

3.구축물	3,568,503,914	3,541,503,914

감가상각누계액	(2,288,911,318)	(2,219,067,772)

4.기계장치	27,243,522,640	26,361,247,947

감가상각누계액	(23,205,758,529)	(22,873,424,781)

손상차손누계액	(2,486,969,347)	(2,617,869,945)

정부보조금	(257,925,000)

5.공구와기구비품	57,967,879,671	56,616,594,561

감가상각누계액	(51,105,996,133)	(50,129,190,450)

손상차손누계액	(2,997,868,149)	(3,353,415,713)

6.차량운반구	787,022,956	698,646,957

감가상각누계액	(535,440,302)	(497,855,145)

손상차손누계액	(83,289,037)	(83,289,037)

7.건설중인자산	234,239,924	547,103,974

정부보조금	(65,522,700)	(271,500,000)

(8)무형자산	1,586,861,241	1,580,194,617

손상차손누계액(무형자산)	(582,489,112)	(589,159,183)

(9)기타비유동자산	842,097,211	893,883,468

(10)이연법인세자산	2,466,139,503	2,443,161,704

자산총계	165,582,551,936	171,792,618,625

부채

Ⅰ.유동부채	82,204,295,537	79,560,377,493

(1)매입채무	14,354,251,309	19,788,529,227

(2)단기차입금	51,343,253,679	48,103,812,031

(3)유동성장기차입금	8,246,666,665	3,576,666,663

(4)미지급금및기타부채	5,879,096,222	5,474,830,681

1.미지급금	308,827,764	149,234,534

2.수입보증금	2,312,340,546	2,333,000,000

3.현재가치할인차금	(58,041,801)	(10,990,076)

4.미지급비용	3,315,969,713	3,003,586,223

(5)기타유동부채	533,167,207	652,202,569

1.선수금	128,672,704	307,327,265

2.선수수익	121,949,278	111,066,522

3.예수금	282,545,225	233,808,782

(6)미지급법인세	70,686,021	332,762,487

(7)미지급배당금	28,748,148	9,316,758

(8)환불부채	134,497,973	159,004,679

(9)충당부채	717,354,814	883,460,279

1.판매보증충당부채	691,317,902	753,051,822

2.금융보증부채	26,036,912	130,408,457

(10)유동성리스부채	896,573,499	579,792,119

Ⅱ.비유동부채	7,693,854,247	11,902,345,241

(1)장기차입금	6,500,000,000

(2)순확정급여부채	6,387,129,884	4,546,332,145

1.확정급여채무	18,455,920,795	16,835,394,381

2.국민연금전환금	(1,570,600)	(1,570,600)

3.사외적립자산	(12,067,220,311)	(12,287,491,636)

(3)기타비유동부채	766,735,491	726,895,511

1.수입보증금	760,000,000	760,000,000

2.현재가치할인차금	(43,741,985)	(59,669,378)

3.선수수익	50,477,476	26,564,889

(4)비유동리스부채	539,988,872	129,117,585

부채총계	89,898,149,784	91,462,722,734

자본

Ⅰ.지배기업 소유주지분	75,315,888,053	79,961,651,333

(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	68,053,202,235

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

2.기타자본잉여금	938,238,455	938,238,455

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

(3)이익잉여금	(8,511,262,584)	(3,887,994,377)

1.이익준비금	50,000,000

2.임의적립금	1,000,000,000	500,000,000

3.미처분이익잉여금(미처리결손금)	(9,561,262,584)	(4,387,994,377)

(4)기타포괄손익누계액	(16,803,023)	5,692,050

1.기타포괄손익-공정가치측정 금융자산평가손익	(135,374,909)	(124,466,946)

2.해외사업환산이익	118,571,886	130,158,996

(5)기타자본구성요소	(634,248,575)	(634,248,575)

1.자기주식	(634,248,575)	(634,248,575)

Ⅱ.비지배지분	368,514,099	368,244,558

자본총계	75,684,402,152	80,329,895,891

자본과부채총계	165,582,551,936	171,792,618,625

연결 포괄손익계산서
제 54 기 반기 2023.01.01 부터 2023.06.30 까지
제 53 기 반기 2022.01.01 부터 2022.06.30 까지
(단위 : 원)

제 54 기 반기	제 53 기 반기

3개월	누적	3개월	누적

Ⅰ.매출액	38,720,384,429	73,947,346,637	42,009,443,310	84,246,966,216

(1)제품매출액	20,793,263,838	40,232,378,580	25,106,885,596	48,815,032,280

(2)상품매출액	17,229,974,344	32,364,757,459	15,776,305,656	33,356,077,158

(3)기타매출	697,146,247	1,350,210,598	1,126,252,058	2,075,856,778

Ⅱ.매출원가	33,102,562,798	62,545,171,268	34,725,104,669	69,089,880,851

(1)제품매출원가	18,474,314,902	35,566,917,958	23,720,550,674	43,764,489,376

(2)상품매출원가	14,106,624,583	26,111,358,482	10,118,550,864	23,541,704,361

(3)기타매출원가	547,226,883	922,862,208	916,662,461	1,842,632,894

(4)관세환급금	(25,603,570)	(55,967,380)	(30,659,330)	(58,945,780)

Ⅲ.매출총이익	5,617,821,631	11,402,175,369	7,284,338,641	15,157,085,365

Ⅳ.판매비와관리비	6,032,536,534	13,198,766,621	6,454,685,703	12,457,036,179

(1)급여	2,398,036,011	5,036,353,176	2,189,166,580	4,466,452,170

(2)퇴직급여	239,569,921	510,386,143	192,174,181	528,802,372

(3)복리후생비	399,251,581	778,568,710	393,515,100	809,420,322

(4)여비교통비	159,758,970	295,191,328	123,629,046	189,444,568

(5)통신비	45,118,952	91,391,663	45,779,470	99,376,124

(6)동력용수비	71,884,157	209,103,848	70,319,706	193,104,700

(7)세금과공과	71,058,578	137,658,079	66,082,730	110,906,284

(8)임차료	45,559,931	54,958,216	28,634,191	59,958,255

(9)감가상각비	113,853,454	227,000,868	114,779,656	233,905,610

(10)무형자산상각비	2,900,052	5,778,891	3,312,712	6,526,702

(11)사용권자산상각비	152,739,792	375,110,799	124,167,755	197,704,368

(12)수선비	70,925,313	112,170,570	58,584,704	123,125,115

(13)보험료	112,665,210	252,930,426	114,956,384	249,446,122

(14)접대비	153,344,045	305,019,754	113,946,113	214,439,347

(15)광고선전비	122,034,728	254,841,788	161,927,345	272,554,333

(16)보관료	1,913,300	3,846,097	5,476,747	16,712,359

(17)견본비	64,828,058	122,842,887	85,418,425	140,873,673

(18)포장비	23,646,200	47,187,897	19,610,675	43,815,437

(19)운반비	300,577,134	612,792,909	398,924,659	825,299,665

(20)제수수료	1,410,922,887	2,842,716,107	1,689,074,321	2,838,718,630

(21)소모품비	132,275,938	242,948,451	160,002,694	268,318,747

(22)도서인쇄비	91,226,560	100,560,398	41,188,969	59,175,270

(23)차량유지비	96,306,830	190,570,071	91,142,890	178,064,290

(24)난방비	22,395	1,815,695	17,276	1,792,134

(25)교육비	1,872,120	12,465,540	4,390,500	4,825,500

(26)대손상각비	(570,861,543)	(15,330,645)	(72,985,601)	(193,533,141)

(27)납후봉사비	159,681,793	112,665,863	97,958,580	272,857,562

(28)경상연구개발비	104,158,341	168,365,916	65,947,483	142,048,820

(29)잡비	57,265,826	108,855,176	67,542,412	102,900,841

Ⅴ.영업이익(손실)	(414,714,903)	(1,796,591,252)	829,652,938	2,700,049,186

Ⅵ.기타수익	129,491,433	275,260,747	185,575,119	455,721,185

(1)유형자산처분이익	2,486,800	4,401,000	46,153,441	56,903,841

(2)잡이익	127,004,633	270,859,747	139,421,678	398,817,344

Ⅶ.기타비용	110,822,636	279,920,679	149,662,490	509,495,927

(1)기부금	150,000	10,450,000	0	10,000,000

(2)유형자산손상차손	16,750,000	31,122,728	50,728,000	75,208,000

(3)잡손실	93,922,636	238,347,951	98,934,490	424,287,927

Ⅷ.금융수익	193,634,404	696,831,967	1,445,293,900	1,911,535,801

(1)이자수익	13,756,823	24,223,248	11,023,708	12,626,966

(2)배당금수익(금융수익)	570,000	4,588,293	0	1,254,000

(3)외환차익	179,307,581	352,487,666	485,532,576	636,418,384

(4)외화환산이익	0	315,532,760	932,891,348	1,216,517,781

(5)파생상품평가이익(금융수익)	0	0	15,846,268	44,718,670

Ⅸ.금융비용	1,200,169,478	2,324,139,515	518,588,338	1,385,856,753

(1)이자비용	1,015,927,896	1,959,525,982	655,694,461	1,266,145,688

(2)채무보증 제수수료	0	0	(204,362,199)	0

(3)외환차손	132,958,638	302,231,594	67,256,076	102,345,272

(4)외화환산손실	45,311,194	45,130,948	0	17,365,793

(5)파생상품평가손실	5,971,750	17,250,991	0	0

Ⅹ.법인세비용차감전순이익(손실)	(1,402,581,180)	(3,428,558,732)	1,792,271,129	3,171,953,492

XI.법인세비용	(80,600,106)	14,029,535	235,566	208,303,334

XⅡ.당분기순이익(손실)	(1,483,181,286)	(3,414,529,197)	1,792,035,563	2,963,650,158

XⅢ.당기순이익(손실)의 귀속

(1)지배기업 소유주 지분	(1,479,840,854)	(3,414,798,738)	1,780,865,545	2,937,401,210

(2)비지배지분	(3,340,432)	269,541	11,170,018	26,248,948

XIV.기타포괄손익	(333,585,047)	(779,030,352)	(449,656,145)	(780,569,865)

(1)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	444,250,645	(11,587,110)	(390,937,576)	(706,835,114)

1.해외사업환산이익	444,250,645	(11,587,110)	(390,937,576)	(706,835,114)

(2)당기손익으로 재분류되지 않는항목	(777,835,692)	(767,443,242)	(58,718,569)	(73,734,751)

1.순확정급여부채의 재측정요소	(957,639,594)	(957,639,594)	(69,580,972)	(69,580,972)

2.기타포괄손익-공정가치 측정 금융자산평가 손익	(26,962,548)	(13,807,548)	(5,699,244)	(24,950,760)

3.기타포괄손익 법인세효과	206,766,450	204,003,900	16,561,647	20,796,981

XV.총포괄손익	(1,816,766,333)	(4,193,559,549)	1,342,379,418	2,183,080,293

XVI.총 포괄손익의 귀속

(1)지배기업 소유주 지분	(1,813,425,901)	(4,193,829,090)	1,331,209,400	2,156,831,345

(2)비지배지분	(3,340,432)	269,541	11,170,018	26,248,948

XVII.주당손익

(1)기본주당순손익 (단위 : 원)	(98)	(227)	118	195

(2)희석주당순손익 (단위 : 원)	(98)	(227)	118	195

연결 자본변동표
제 54 기 반기 2023.01.01 부터 2023.06.30 까지
제 53 기 반기 2022.01.01 부터 2022.06.30 까지
(단위 : 원)

자본

지배기업소유주지분	비지배지분	자본 합계

자본금	자본잉여금	이익잉여금	기타포괄손익누계액	기타자본구성요소	지배기업소유주지분 합계

2022.01.01 (Ⅰ.기초자본)	16,425,000,000	68,053,202,235	(8,134,222,986)	97,389,807	(634,248,575)	75,807,120,481	329,940,407	76,137,060,888

Ⅱ.해외사업환산손익	0	0	0	(706,835,114)	0	(706,835,114)	0	(706,835,114)

Ⅲ.기타포괄손익-공정가치금융자산평가손익	0	0	0	(19,461,593)	0	(19,461,593)	0	(19,461,593)

Ⅳ.기타포괄손익－순확정급여부채의재측정요소	0	0	(54,273,158)	0	0	(54,273,158)	0	(54,273,158)

Ⅴ.당분기순이익(손실)	0	0	2,937,401,210	0	0	2,937,401,210	26,248,948	2,963,650,158

Ⅵ.배당금지급	0	0	0	0	0	0	0	0

2022.06.30 (Ⅶ.기말자본)	16,425,000,000	68,053,202,235	(5,251,094,934)	(628,906,900)	(634,248,575)	77,963,951,826	356,189,355	78,320,141,181

2023.01.01 (Ⅰ.기초자본)	16,425,000,000	68,053,202,235	(3,887,994,377)	5,692,050	(634,248,575)	79,961,651,333	368,244,558	80,329,895,891

Ⅱ.해외사업환산손익	0	0	0	(11,587,110)	0	(11,587,110)	0	(11,587,110)

Ⅲ.기타포괄손익-공정가치금융자산평가손익	0	0	0	(10,907,963)	0	(10,907,963)	0	(10,907,963)

Ⅳ.기타포괄손익－순확정급여부채의재측정요소	0	0	(756,535,279)	0	0	(756,535,279)	0	(756,535,279)

Ⅴ.당분기순이익(손실)	0	0	(3,414,798,738)	0	0	(3,414,798,738)	269,541	(3,414,529,197)

Ⅵ.배당금지급	0	0	451,934,190	0	0	451,934,190	0	451,934,190

2023.06.30 (Ⅶ.기말자본)	16,425,000,000	68,053,202,235	(8,511,262,584)	(16,803,023)	(634,248,575)	75,315,888,053	368,514,099	75,684,402,152

연결 현금흐름표
제 54 기 반기 2023.01.01 부터 2023.06.30 까지
제 53 기 반기 2022.01.01 부터 2022.06.30 까지
(단위 : 원)

제 54 기 반기	제 53 기 반기

Ⅰ.영업활동으로 인한 현금흐름	387,471,705	(1,531,764,249)

(1)당기순이익(손실)	(3,414,529,197)	2,963,650,158

(2)조정	5,097,096,866	817,494,484

1.퇴직급여	969,398,640	913,014,412

2.감가상각비	1,318,418,335	1,119,687,996

3.외화환산손실	45,130,948	17,365,793

4.유형자산손상차손	31,122,728	75,208,000

5.무형자산상각비	5,778,891	6,555,312

6.사용권자산상각비	375,110,799	197,704,368

7.대손상각비	(15,330,645)	(193,533,141)

8.재고자산평가손실	755,527,537	(1,460,936,020)

9.이자비용	1,919,173,520	1,236,155,815

10.리스부채이자비용	40,352,462	29,989,873

11.파생상품평가손실	17,250,991	0

12.법인세비용	(14,029,535)	208,303,334

13.외화환산이익	(315,532,760)	(1,216,517,781)

14.유형자산처분이익	(4,401,000)	(56,903,841)

15.파생상품평가이익	0	(44,718,670)

16.이자수익	(24,223,248)	(12,626,966)

17.배당금수익	(4,588,293)	(1,254,000)

18.잡이익	(2,062,504)	0

(3)영업활동으로인한자산ㆍ부채의변동	518,587,440	(3,872,998,275)

1.매출채권의 변동	4,905,271,294	348,115,823

2.미수금의 변동	(519,950,450)	(528,503,019)

3.선급금의 변동	194,057,298	914,646,774

4.선급비용의 변동	26,963,439	(29,375,135)

5.재고자산의 변동	1,920,573,117	(1,302,643,822)

6.매입채무의 변동	(5,949,260,377)	(1,953,811,225)

7.미지급금의 변동	155,530,195	(554,342,047)

8.선수금의 변동	(58,035,791)	(690,324,841)

9.선수수익의 변동	33,362,656	98,483,789

10.예수금의 변동	46,728,121	41,795,687

11.미지급비용의 변동	190,707,568	54,983,489

12.수입보증금의 변동	(51,783,786)	(147,183,789)

13.퇴직금의 지급	(713,536,737)	(1,174,490,240)

14.사외적립자산의 변동	528,796,768	1,039,827,839

15.판매보증충당부채의 변동	(61,957,624)	51,132,154

16.금융보증부채의 변동	(104,371,545)	(13,073,246)

17.환불부채의 변동	(24,506,706)	(28,236,466)

(4)이자의 수취	12,166,343	4,167,630

(5)배당금의 수취	4,588,293	1,254,000

(6)이자의 지급	(1,965,062,908)	(1,266,812,482)

(7)법인세 부담액	134,624,868	(178,519,764)

Ⅱ.투자활동으로 인한 현금흐름	(1,885,639,016)	(75,858,688)

(1)단기금융상품의 처분	281,620,000	100,000,000

(2)장기금융상품의 처분	0	1,830,915,900

(3)단기대여금의 회수	44,862,500	31,103,000

(4)장기대여금의 회수	40,020,000	46,020,000

(5)유형자산의 처분	4,507,000	57,145,841

(6)정부보조금의 수취	233,550,000	0

(7)보증금의 회수	761,070,700	3,471,956,673

(8)단기금융상품의 취득	(100,000,000)	0

(9)장기금융상품의 취득	(660,000,000)	(510,000,000)

(10)단기대여금의 증가	(43,017,500)	(33,230,000)

(11)장기대여금의 증가	0	0

(12)보증금의 증가	(708,457,500)	(3,435,531,799)

(13)유형자산의 취득	(1,720,692,816)	(1,630,062,621)

(14)무형자산의 취득	(19,101,400)	(4,175,682)

Ⅲ.재무활동으로 인한 현금흐름	177,621,321	2,821,571,873

(1)단기차입금의 증가	3,129,497,000	6,109,152,797

(2)장기차입금의 증가	0	8,000,000,000

(3)배당금지급	(432,502,800)	0

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

(5)유동성장기부채의 감소	(1,829,999,998)	(10,659,999,998)

(6)유동성리스부채의 감소	(439,372,881)	(427,580,926)

Ⅳ.현금및현금성자산에 대한 환율변동효과	(143,807,849)	37,036,057

Ⅴ.현금및현금성자산의순증가(감소)	(1,464,353,839)	1,250,984,993

Ⅵ.기초의 현금및현금성자산	8,042,234,526	5,360,842,633

Ⅶ.현금및현금상자산의환율변동효과	8,145,392	(1,785,875)

Ⅷ.기말의 현금및현금성자산	6,586,026,079	6,610,041,751