대림통상 분기보고서 (2023.03)
2. 연결재무제표

연결 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	101,579,274,320	91,795,559,569

(1)현금및현금성자산	6,172,205,221	5,360,842,633

(2)단기금융상품	850,000,000	850,000,000

(3)매출채권	33,500,490,817	30,065,242,141

(4)단기대여금및수취채권	532,368,935	155,745,072

1.단기대여금	4,750,000	5,923,000

2.미수금	513,761,295	149,408,565

3.미수수익	13,857,640	413,507

(5)기타유동자산	2,106,350,033	2,168,281,881

1.선급금	1,097,178,679	1,396,901,650

2.선급비용	1,009,171,354	771,380,231

(6)당기법인세자산	18,258,078	4,372,231

(7)재고자산	58,284,028,775	53,063,808,984

1.상품	20,662,286,652	19,077,001,714

평가손실충당금	(1,323,905,154)	(1,252,180,988)

2.제품	16,058,056,814	17,493,652,968

평가손실충당금	(2,292,704,551)	(3,737,159,554)

3.재공품	13,766,183,802	11,604,833,648

평가손실충당금	(1,610,203,067)	(1,578,135,393)

4.원재료	10,680,626,836	9,303,933,724

평가손실충당금	(2,530,987,807)	(2,388,975,503)

5.저장품	4,229,773,839	4,394,066,546

평가손실충당금	(847,124,925)	(963,557,098)

6.미착원재료	1,492,026,336	1,110,328,920

(8)환불자산	115,196,194	127,266,627

(9)기타유동금융자산	376,267	0

1.유동파생상품자산	376,267	0

Ⅱ.비유동자산	75,070,504,389	74,006,871,918

(1)장기금융상품	868,500,000	1,988,967,500

(2)당기손익-공정가치측정금융자산	148,824,171	48,824,171

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

(4)장기대여금	373,940,000	439,970,000

(5)투자부동산	3,445,145,078	0

1.토지	2,164,445,962	0

2.건물	2,692,511,764	0

3.감가상각누계액	(1,411,812,648)	0

(6)사용권자산	3,294,611,180	3,279,297,024

감가상각누계액(사용권자산)	(1,064,660,400)	(1,080,680,002)

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

(7)유형자산	64,016,124,725	66,156,575,305

1.토지	34,519,394,983	36,085,833,549

정부보조금	(5,000,000,000)	(5,000,000,000)

2.건물	48,851,913,568	50,655,833,152

감가상각누계액	(19,944,200,951)	(19,992,012,633)

3.구축물	3,513,403,914	3,507,403,914

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

4.기계장치	28,339,189,613	25,980,712,620

감가상각누계액	(24,575,153,218)	(22,563,482,927)

손상차손누계액	(2,916,785,312)	(2,875,465,886)

5.공구와기구비품	60,547,436,509	59,106,656,362

감가상각누계액	(53,537,406,476)	(52,290,319,562)

손상차손누계액	(3,740,676,036)	(4,435,966,526)

6.차량운반구	739,325,876	682,616,866

감가상각누계액	(513,598,962)	(542,582,272)

손상차손누계액	(83,289,037)	(83,289,037)

(8)무형자산	1,609,399,874	1,628,050,765

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

(9)기타비유동자산	844,251,106	880,237,631

(10)이연법인세자산	2,713,014,791	2,251,588,256

(11)기타비유동금융자산	32,123,250	14,500,969

1.비유동파생상품자산	32,123,250	14,500,969

자산총계	176,649,778,709	165,802,431,487

부채

Ⅰ.유동부채	81,622,271,121	81,786,778,148

(1)매입채무	15,257,373,151	15,796,996,651

(2)단기차입금	50,243,152,445	40,596,817,976

(3)유동성장기차입금	6,657,639,996	15,546,649,996

(4)미지급금및기타부채	6,143,747,602	7,189,450,658

1.미지급금	251,465,851	677,856,030

2.수입보증금	2,333,000,000	3,130,500,000

3.현재가치할인차금	(20,785,511)	0

4.미지급비용	3,580,067,262	3,381,094,628

(5)기타유동부채	1,432,877,753	903,606,440

1.선수금	1,092,910,037	688,983,104

2.이연수익	55,250,498	1,200,000

3.예수금	284,717,218	213,423,336

(6)미지급법인세	153,264,631	275,284,924

(7)미지급배당금	10,329,728	10,329,728

(8)환불부채	132,220,764	146,697,534

(9)충당부채	906,925,667	725,984,218

1.판매보증충당부채	737,568,489	669,362,629

2.금융보증부채	169,357,178	56,621,589

(10)기타유동금융부채	0	26,516,929

1.유동파생상품부채	0	26,516,929

(11)유동성리스부채	684,739,384	568,443,094

Ⅱ.비유동부채	15,213,778,758	7,878,592,451

(1)장기차입금	7,331,666,666	2,576,666,663

(2)순확정급여부채	6,917,701,752	4,992,299,106

1.확정급여채무	18,825,372,372	18,022,792,754

2.국민연금전환금	(1,570,600)	(1,570,600)

3.사외적립자산	(11,906,100,020)	(13,028,923,048)

(3)기타비유동부채	727,185,263	0

1.수입보증금	692,500,568	0

2.선수수익	34,684,695	0

(4)비유동리스부채	237,225,077	309,626,682

부채총계	96,836,049,879	89,665,370,599

자본

Ⅰ.지배기업 소유주지분	79,449,294,922	75,807,120,481

(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	(3,117,980,204)	(8,134,222,986)

1.임의적립금	500,000,000	0

2.미처분이익잉여금(미처리결손금)	(3,617,980,204)	(8,134,222,986)

(4)기타포괄손익누계액	(1,276,678,534)	97,389,807

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

2.해외사업환산이익	(1,154,262,903)	210,014,925

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

1.자기주식	(634,248,575)	(634,248,575)

Ⅱ.비지배지분	364,433,908	329,940,407

자본총계	79,813,728,830	76,137,060,888

자본과부채총계	176,649,778,709	165,802,431,487

연결 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	44,670,822,275	128,917,788,491	38,905,773,966	110,797,911,689

(1)제품매출액	25,272,203,063	74,087,235,343	20,960,005,192	57,441,902,330

(2)상품매출액	18,678,119,856	52,034,197,014	17,078,573,653	51,526,648,241

(3)기타매출	720,499,356	2,796,356,134	867,195,121	1,829,361,118

Ⅱ.매출원가	36,005,714,697	105,095,595,548	32,512,825,116	92,541,976,193

(1)제품매출원가	23,566,604,409	67,331,093,785	18,821,747,580	51,474,516,299

(2)상품매출원가	11,847,543,403	35,389,247,764	12,906,281,673	39,406,832,118

(3)기타매출원가	591,566,885	2,434,199,779	795,028,263	1,685,683,876

(4)관세환급금	0	(58,945,780)	(10,232,400)	(25,056,100)

Ⅲ.매출총이익	8,665,107,578	23,822,192,943	6,392,948,850	18,255,935,496

Ⅳ.판매비와관리비	7,631,128,383	20,088,164,562	6,560,221,586	18,396,636,198

(1)급여	2,373,982,118	6,840,434,288	2,416,688,581	6,829,232,466

(2)퇴직급여	339,823,920	868,626,292	334,086,163	936,617,026

(3)복리후생비	386,789,756	1,196,210,078	349,119,386	1,040,684,670

(4)여비교통비	97,979,730	287,424,298	43,501,446	123,623,678

(5)통신비	49,256,148	148,632,272	48,957,702	150,948,240

(6)동력용수비	100,937,257	294,041,957	86,143,748	254,683,631

(7)세금과공과	383,402,369	494,308,653	308,735,663	406,396,344

(8)임차료	25,859,710	85,817,965	22,571,890	55,242,253

(9)감가상각비	115,371,019	349,276,629	122,154,186	363,018,746

(10)무형자산상각비	2,871,416	9,398,118	1,115,692	4,023,127

(11)사용권자산상각비	126,145,648	323,850,016	30,011,580	94,987,544

(12)수선비	20,603,207	143,728,322	96,740,238	216,169,314

(13)보험료	155,039,563	404,485,685	106,242,633	354,297,190

(14)접대비	151,783,081	366,222,428	126,051,262	300,816,981

(15)광고선전비	118,887,295	391,441,628	138,853,287	490,890,072

(16)보관료	670,981	17,383,340	4,575,720	7,403,326

(17)견본비	72,458,745	213,332,418	60,847,222	196,329,311

(18)포장비	43,839,810	87,655,247	29,545,939	127,259,787

(19)운반비	416,396,886	1,241,696,551	427,471,234	1,216,253,189

(20)제수수료	1,881,492,737	4,720,211,367	1,617,602,796	4,915,955,903

(21)소모품비	149,110,014	417,428,761	159,726,921	415,500,402

(22)도서인쇄비	5,388,486	64,563,756	33,979,932	89,433,344

(23)차량유지비	93,716,997	271,781,287	100,802,247	338,560,178

(24)난방비	2,527	1,794,661	2,661	1,052,366

(25)교육비	262,500	5,088,000	406,281	2,433,188

(26)대손상각비	290,482,408	96,949,267	(304,037,616)	(1,114,218,317)

(27)납후봉사비	113,867,321	386,724,883	79,786,518	264,947,967

(28)경상연구개발비	64,313,146	206,361,966	83,957,797	219,102,860

(29)잡비	50,393,588	153,294,429	34,580,477	94,991,412

Ⅴ.영업이익(손실)	1,033,979,195	3,734,028,381	(167,272,736)	(140,700,702)

Ⅵ.기타수익	569,240,669	1,024,961,854	194,107,117	618,283,170

(1)유형자산처분이익	143,038,226	199,942,067	1,960	9,808,911

(2)잡이익	426,202,443	825,019,787	194,105,157	608,474,259

Ⅶ.기타비용	1,453,194,166	1,962,690,093	29,433,349	286,589,127

(1)유형자산처분손실	0	0	0	1,000

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

(3)유형자산손상차손	41,424,558	116,632,558	0	0

(4)무형자산손상차손	484,000	484,000	0	0

(5)잡손실	1,411,285,608	1,835,573,535	29,333,349	276,488,127

Ⅷ.금융수익	2,472,465,156	4,384,000,957	778,643,130	1,352,907,360

(1)이자수익	7,998,491	20,625,457	1,157,848	8,798,354

(2)배당금수익(금융수익)	0	1,254,000	0	855,000

(3)외환차익	1,023,349,412	1,659,767,796	211,443,715	440,286,020

(4)외화환산이익	1,441,320,446	2,657,838,227	515,129,928	738,363,467

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

Ⅸ.금융비용	998,372,848	2,384,229,601	608,055,555	1,912,186,014

(1)이자비용	812,047,768	2,078,193,456	534,087,719	1,592,748,480

(2)채무보증 제수수료	125,808,835	125,808,835	0	0

(3)외환차손	50,404,320	152,749,592	59,571,409	268,519,230

(4)외화환산손실	10,111,925	27,477,718	14,396,427	50,918,304

Ⅹ.법인세비용차감전순이익(손실)	1,624,118,006	4,796,071,498	167,988,607	(368,285,313)

XI.법인세비용	517,241,277	308,937,943	(88,514,389)	(277,931,516)

XⅡ.당분기순이익(손실)	2,141,359,283	5,105,009,441	79,474,218	(646,216,829)

XⅢ.당기순이익(손실)의 귀속

(1)지배기업 소유주 지분	2,133,114,730	5,070,515,940	47,756,911	(690,637,650)

(2)비지배지분	8,244,553	34,493,501	31,717,307	44,420,821

XIV.기타포괄손익	(647,771,634)	(1,428,341,499)	(743,602,070)	(1,359,854,263)

(1)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	(657,442,714)	(1,364,277,828)	(740,644,039)	(1,341,044,969)

1.해외사업환산이익	(657,442,714)	(1,364,277,828)	(740,644,039)	(1,341,044,969)

(2)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)

XV.총포괄손익	1,493,587,649	3,676,667,942	(664,127,852)	(2,006,071,092)

XVI.총 포괄손익의 귀속

(1)지배기업 소유주 지분	1,485,343,096	3,642,174,441	(690,193,174)	(2,044,406,057)

(2)비지배지분	8,244,553	34,493,501	26,065,322	38,334,965

XVII.주당손익

(1)기본주당순손익 (단위 : 원)	142	337	3	(46)

(2)희석주당순손익 (단위 : 원)	142	337	3	(46)

연결 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

지배기업소유주지분	비지배지분	자본 합계

자본금	자본잉여금	이익잉여금	기타포괄손익누계액	기타자본구성요소	지배기업소유주지분 합계

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.순확정급여부채의 재측정요소	0	0	0	0	0	0	0	0

Ⅴ.당분기순이익(손실)	0	0	(690,637,650)	0	0	(690,637,650)	44,420,821	(646,216,829)

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

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

Ⅷ.종속기업 지분변동	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

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	(1,363,730,600)	0	(1,363,730,600)	0	(1,363,730,600)

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

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

Ⅴ.당분기순이익(손실)	0	0	5,070,515,940	0	5,070,515,940	0	5,105,009,441

Ⅵ.자기주식 거래로 인한 증감	0	0	0	0	0	0	0	0

Ⅶ.기타자본잉여금의 이입	0	0	0	0	0	0	0	0

Ⅷ.종속기업 지분변동	0	0	0	0	0	0	0	0

2022.09.30 (Ⅸ.기말자본)	16,425,000,000	68,053,202,235	(3,117,980,204)	(1,276,678,534)	(634,248,575)	79,449,294,922	364,433,908	79,813,728,830

연결 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	(1,464,900,776)	(3,060,519,765)

(1)당기순이익(손실)	5,105,009,441	(646,216,829)

(2)조정	900,849,845	3,834,779,721

1.퇴직급여	1,410,066,878	1,474,187,133

2.감가상각비	1,745,994,670	2,293,150,760

3.외화환산손실	27,477,718	50,918,304

4.유형자산처분손실	0	1,000

5.유형자산손상차손	116,632,558	(54,728,823)

6.무형자산상각비	9,398,118	6,928,409

무형자산손상차손	484,000	0

7.사용권자산상각비	323,850,016	107,367,184

8.대손상각비	96,949,267	(1,114,218,317)

9.재고자산평가손실	(1,675,083,665)	122,924,326

10.이자비용	2,034,343,850	1,543,076,371

11.리스부채이자비용	43,849,606	49,672,109

12.법인세비용	(308,937,943)	277,931,516

13.외화환산이익	(2,657,838,227)	(738,363,467)

14.유형자산처분이익	(199,942,067)	(9,808,911)

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

16.이자수익	(20,625,457)	(8,798,354)

17.배당금수익	(1,254,000)	(855,000)

(3)영업활동으로인한자산ㆍ부채의변동	(5,139,208,785)	(4,317,557,412)

1.매출채권의 변동	563,245,937	3,779,220,365

2.미수금의 변동	(342,931,098)	(410,143,835)

3.선급금의 변동	285,693,463	304,087,543

4.선급비용의 변동	(215,385,860)	196,398,866

5.재고자산의 변동	(894,507,288)	(10,422,708,471)

6.매입채무의 변동	(4,014,437,351)	1,786,211,555

7.미지급금의 변동	(480,676,835)	(471,295,845)

8.선수금의 변동	(139,142,392)	(125,413,309)

9.이연수익의 변동	88,735,193	(82,775,361)

10.예수금의 변동	54,506,762	175,595,250

11.미지급비용의 변동	(59,485,166)	443,602,571

12.수입보증금의 변동	(125,784,943)	1,110,000,000

13.퇴직금의 지급	(1,319,909,734)	(1,527,471,000)

14.사외적립자산의 변동	1,295,839,252	1,139,755,802

15.판매보증충당부채의 변동	66,772,456	(40,472,102)

16.금융보증부채의 변동	112,735,589	(46,164,678)

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

(4)이자의 수취	7,181,324	8,798,354

(5)배당금의 수취	1,254,000	855,000

(6)이자의 지급	(2,078,860,250)	(1,595,814,058)

(7)법인세 부담액	(261,126,351)	(345,364,541)

Ⅱ.투자활동으로 인한 현금흐름	(761,554,181)	(4,322,258,251)

(1)단기금융상품의 처분	264,340,353

(2)장기금융상품의 처분	1,884,316,500	0

(3)단기대여금의 회수	54,273,000	61,519,000

(4)장기대여금의 회수	66,030,000	0

(5)유형자산의 처분	200,217,067	60,406,768

(6)보증금의 회수	5,140,995,920	415,273

(7)단기금융상품의 취득	0	0

(8)장기금융상품의 취득	(640,000,000)	(1,667,644,400)

(9)매도가능금융자산의 취득	(100,000,000)	(307,634,720)

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

(11)장기대여금의 증가	0	(112,345,280)

(12)보증금의 증가	(5,103,249,399)	(38,931,000)

(13)유형자산의 취득	(2,206,353,159)	(2,470,671,813)

(14)무형자산의 취득	(4,684,110)	(56,473,432)

Ⅲ.재무활동으로 인한 현금흐름	2,847,093,640	(966,838,338)

(1)단기차입금의 증가	7,672,723,484	3,400,042,243

(2)장기차입금의 증가	8,000,000,000	0

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

(4)장기차입금의 상환	(11,989,999,997)	(3,260,000,000)

(5)유동성장기부채의 감소	0	0

(6)유동성리스부채의 감소	(635,629,847)	(654,132,321)

(7)자기주식의 취득	0	(202,748,260)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	620,638,683	(8,349,616,354)

(1)외화 환산으로 인한 차이	183,108,387	256,813,457

Ⅴ.기초의 현금및현금성자산	5,360,842,633	10,695,307,402

Ⅵ.현금및현금성자산에 대한 환율변동효과	7,615,518	4,606,150

Ⅶ.기말의 현금및현금성자산	6,172,205,221	2,607,110,655