대림통상 사업보고서 (2017.12)
2. 연결재무제표

※ 제48기 연결재무제표 및 비교표시된 제47기, 제46기 연결재무제표는 외부감사인의 감사를 받은 재무제표입니다.

연결 재무상태표
제 48 기 2017.12.31 현재
제 47 기 2016.12.31 현재
제 46 기 2015.12.31 현재
(단위 : 원)

제 48 기	제 47 기	제 46 기

자산

Ⅰ.유동자산	148,695,892,345	103,119,974,357	106,067,174,904

(1)현금및현금성자산	12,065,906,134	7,704,372,128	4,166,843,527

(2)단기금융상품	4,265,459,018	0	0

(3)매출채권	54,404,010,045	48,898,815,048	52,640,375,116

(4)단기대여금 및 수취채권	462,916,647	771,588,347	911,692,260

1.단기대여금	193,564,780	262,460,000	325,823,830

2.미수금	269,351,867	509,128,347	585,868,430

(5)기타유동자산	2,437,920,827	2,255,640,715	3,044,280,767

1.선급금	1,258,622,238	1,028,898,537	1,805,402,217

2.선급비용	1,179,298,589	1,225,604,424	1,208,990,229

3.미수법인세환급액	0	1,137,754	29,888,321

(6)재고자산	46,664,684,674	43,489,558,119	45,303,983,234

1.상품	13,273,255,618	11,086,663,668	9,269,823,017

평가손실충당금	(1,881,490,675)	(1,754,789,804)	(1,488,770,917)

2.제품	18,243,803,293	16,149,390,124	18,205,464,502

평가손실충당금	(1,893,971,700)	(1,676,563,298)	(1,622,646,848)

3.재공품	8,434,215,492	9,185,768,507	9,129,828,490

4.원재료	7,582,807,908	7,781,776,627	8,744,286,106

평가손실충당금	(1,366,347,464)	(1,231,460,774)	(1,004,199,286)

5.저장품	3,941,091,503	3,247,258,779	3,711,821,626

6.미착원재료	331,320,699	701,514,290	358,376,544

(7)매각예정비유동자산	28,394,995,000	0	0

Ⅱ.비유동자산	80,562,536,210	127,535,458,504	127,459,162,163

(1)장기금융상품	758,500,000	3,231,871,767	2,130,232,500

(2)매도가능금융자산	579,490,421	558,682,061	530,688,491

(3)투자부동산	0	780,424,588	805,599,575

(4)유형자산	76,869,196,041	120,586,460,109	121,585,310,324

1.토지	35,944,810,708	74,289,405,307	74,252,259,808

정부보조금	(5,000,000,000)	(5,000,000,000)	(5,000,000,000)

2.건물	49,646,006,494	53,699,173,253	53,719,205,210

감가상각누계액	(14,680,660,329)	(15,310,778,077)	(13,895,580,537)

3.구축물	3,445,036,914	4,469,984,056	4,052,457,456

감가상각누계액	(1,475,302,218)	(1,929,923,202)	(1,708,668,816)

4.기계장치	24,523,575,326	25,819,473,926	25,357,467,652

감가상각누계액	(20,884,767,820)	(21,379,746,972)	(20,293,085,479)

5.공구기구비품	50,217,819,819	49,205,895,195	45,216,284,216

감가상각누계액	(45,118,464,381)	(43,658,212,809)	(40,657,218,952)

6.차량운반구	996,232,583	1,112,632,736	1,142,181,460

감가상각누계액	(745,091,055)	(753,274,064)	(729,518,294)

7.건설중인자산	0	21,830,760	129,526,600

(5)무형자산	2,133,329,128	2,175,658,139	2,225,450,943

(6)기타비유동자산	222,020,620	202,361,840	181,880,330

자산총계	229,258,428,555	230,655,432,861	233,526,337,067

부채

Ⅰ.유동부채	109,833,322,291	97,029,233,910	95,608,064,005

(1)매입채무	29,487,593,627	18,093,474,810	16,555,922,804

(2)단기차입금	57,790,345,438	65,149,259,110	67,658,535,747

(3)유동성장기차입금	5,725,924,242	5,152,032,798	1,965,771,575

(4)미지급금 및 기타부채	5,727,647,327	4,991,015,205	6,075,744,388

1.미지급금	220,581,348	558,470,927	336,217,729

2.수입보증금	2,265,600,000	1,281,100,000	2,587,228,039

3.미지급비용	3,241,465,979	3,151,444,278	3,152,298,620

(5)기타유동부채	7,623,667,473	1,368,098,760	1,718,663,690

1.선수금	284,025,166	1,109,734,841	1,537,422,841

2.선수임대료	0	0	33,871,961

3.예수금	7,339,642,307	258,363,919	147,368,888

(6)미지급법인세	1,516,560,734	677,646,764	408,340,000

(7)미지급배당금	613,846,790	435,364,620	4,988,700

(8)충당부채	1,347,736,660	1,162,341,843	1,220,097,101

1.판매보증충당부채	795,275,630	630,400,801	534,023,949

2.금융보증충당부채	265,179,616	181,146,067	104,478,904

3.반품충당부채	287,281,414	350,794,975	581,594,248

Ⅱ.비유동부채	8,688,130,487	17,059,532,479	19,353,946,033

(1)장기차입금	508,328,462	6,389,992,735	9,375,000,000

(2)순확정급여부채	4,083,937,917	3,936,385,108	3,424,753,289

1.확정급여채무	14,703,983,922	12,757,821,156	11,163,775,428

2.국민연금전환금	(1,570,600)	(1,570,600)	(2,160,900)

3.사외적립자산	(10,618,475,405)	(8,819,865,448)	(7,736,861,239)

(3)이연법인세부채	4,095,864,108	6,733,154,636	6,554,192,744

부채총계	118,521,452,778	114,088,766,389	114,962,010,038

자본

Ⅰ.지배기업 소유주지분	110,590,409,288	116,451,384,582	118,462,611,739

(1)자본금	16,425,000,000	16,425,000,000	16,425,000,000

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

(2)자본잉여금	71,228,262,635	71,228,262,635	71,228,262,635

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

2.기타자본잉여금	4,113,298,855	4,113,298,855	4,113,298,855

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

(3)이익잉여금(결손금)	21,338,393,485	28,319,827,032	30,123,850,104

1.이익준비금	5,860,000,000	5,630,000,000	5,400,000,000

2.임의적립금	11,000,000,000	12,000,000,000	12,000,000,000

3.재평가잉여금	17,762,955,990	22,620,222,690	22,620,222,690

4.미처분이익잉여금(미처리결손금)	(13,284,562,505)	(11,930,395,658)	(9,896,372,586)

(4)기타포괄손익누계액	1,598,753,168	478,294,915	685,499,000

1.매도가능금융자산평가손익	55,517,056	39,286,535	17,451,550

2.해외사업환산이익	1,543,236,112	439,008,380	668,047,450

Ⅱ.비지배지분	146,566,489	115,281,890	101,715,290

자본총계	110,736,975,777	116,566,666,472	118,564,327,029

자본과부채총계	229,258,428,555	230,655,432,861	233,526,337,067

연결 포괄손익계산서
제 48 기 2017.01.01 부터 2017.12.31 까지
제 47 기 2016.01.01 부터 2016.12.31 까지
제 46 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 48 기	제 47 기	제 46 기

Ⅰ.매출액	197,246,676,711	174,368,924,498	167,699,117,958

Ⅱ.매출원가	167,899,791,513	147,471,260,295	144,644,981,044

Ⅲ.매출총이익	29,346,885,198	26,897,664,203	23,054,136,914

Ⅳ.판매비와관리비	27,356,767,630	22,576,643,418	25,348,255,656

(1)급여	7,739,476,161	7,305,467,823	7,520,433,497

(2)퇴직급여	905,092,457	899,394,017	804,423,456

(3)복리후생비	1,104,325,889	1,129,778,245	1,132,703,341

(4)여비교통비	538,517,396	483,510,882	461,864,651

(5)통신비	203,917,839	206,600,702	216,831,959

(6)동력용수비	236,612,513	253,497,554	279,713,981

(7)세금과공과	520,745,131	519,375,200	567,074,691

(8)임차료	387,459,065	344,855,855	202,335,037

(9)감가상각비	608,181,135	628,782,651	634,391,663

(10)무형자산상각비	19,126,207	19,301,587	44,362,011

(11)수선비	102,479,214	63,394,807	222,146,547

(12)보험료	670,068,250	732,301,046	799,645,525

(13)접대비	412,703,032	508,053,127	572,187,467

(14)광고선전비	1,380,494,050	740,679,767	1,205,059,127

(15)보관료	1,189,042	1,366,968	1,096,340

(16)견본비	496,579,776	503,061,144	510,656,606

(17)포장비	135,630,040	105,454,439	94,057,595

(18)운반비	1,700,491,560	1,342,161,453	1,365,817,008

(19)제수수료	7,043,895,689	4,957,897,344	5,109,792,006

(20)소모품비	508,734,945	414,744,323	361,800,269

(21)도서인쇄비	111,210,635	165,471,929	91,348,339

(22)차량유지비	508,780,470	458,750,559	521,457,092

(23)난방비	46,255	63,038	38,945

(24)교육비	3,162,000	2,805,000	7,698,000

(25)대손상각비(대손충당금환입)	1,038,970,884	(126,487,051)	1,507,512,279

(26)납후봉사비	491,315,929	482,479,500	360,611,369

(27)경상연구개발비	247,512,530	242,727,487	297,514,520

(28)잡비	240,049,536	191,154,022	455,682,335

Ⅴ.영업이익(손실)	1,990,117,568	4,321,020,785	(2,294,118,742)

Ⅵ.기타수익	622,934,547	438,864,531	1,934,157,781

(1)유형자산처분이익	254,206,839	16,392,999	36,596,796

(2)매각예정자산처분이익	0	0	1,394,153,952

(3)배당금수익	9,727,950	10,759,350	8,254,350

(4)잡이익	358,999,758	411,712,182	495,152,683

Ⅶ.기타비용	1,432,449,265	955,113,031	497,319,473

(1)매도가능금융자산처분손실	0	2,642	223,481

(2)매출채권매각손실	12,919,307	9,249,353	5,533,645

(3)유형자산처분손실	540,635,392	33,334	13,577,830

(4)기부금	11,100,000	41,530,580	1,120,000

(5)잡손실	867,794,566	904,297,122	476,864,517

Ⅷ.금융수익	553,116,513	2,240,458,027	2,568,522,964

(1)이자수익	161,159,138	211,551,086	10,073,386

(2)외환차익	258,329,451	1,102,491,673	1,376,176,317

(3)외화환산이익	133,627,924	926,415,268	1,182,273,261

Ⅸ.금융비용	6,568,877,890	5,123,103,050	4,756,076,274

(1)이자비용	3,046,638,819	3,303,926,513	3,774,930,566

(2)외환차손	1,531,864,634	1,589,128,612	879,276,138

(3)외화환산손실	1,990,374,437	230,047,925	101,869,570

Ⅹ.법인세비용차감전순이익(손실)	(4,835,158,527)	922,127,262	(3,044,833,744)

XI.법인세비용(수익)	(528,330,066)	582,930,991	675,766,882

XⅡ.당기순이익(손실)	(4,306,828,461)	339,196,271	(3,720,600,626)

XⅢ.기타포괄손익	760,887,766	(108,950,828)	(1,780,233,973)

(1)후속적으로 당기손익으로 재분류되지 않는항목	(359,570,487)	98,253,257	(1,573,260,276)

1.순확정급여부채의 재측정요소	(359,570,487)	98,253,257	(1,573,260,276)

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	1,120,458,253	(207,204,085)	(206,973,697)

1.해외사업환산손익	1,104,227,732	(229,039,070)	(239,312,591)

2.매도가능금융자산평가손익	16,230,521	21,834,985	32,338,894

XIV.총포괄손익	(3,545,940,695)	230,245,443	(5,500,834,599)

XV.당기순이익(손실)의 귀속

(1)지배기업 소유주지분	(4,338,113,060)	325,629,671	(3,725,643,895)

(2)비지배지분	31,284,599	13,566,600	5,043,269

XVI.총 포괄손익의 귀속

(1)지배기업 소유주지분	(3,577,225,294)	216,678,843	(5,505,877,868)

(2)비지배지분	31,284,599	13,566,600	5,043,269

XVII.주당손익

(1)기본주당이익(손실) (단위 : 원)	(285)	21	(245)

(2)희석주당이익(손실) (단위 : 원)	(285)	21	(245)

※ 기본주당순이익(손실) : 지배기업 소유주지분 연결 당기순이익(손실) ÷ 가중평균한 유통 보통주식수 제48기 기본주당순이익(손실) : -4,338백만원 ÷15,225,000주 ≒ -285원 제47기 기본주당순이익(손실) : 326백만원 ÷15,225,000주 ≒ 21원 제46기 기본주당순이익(손실) : -3,725백만원 ÷15,225,000주 ≒ -245원

연결 자본변동표
제 48 기 2017.01.01 부터 2017.12.31 까지
제 47 기 2016.01.01 부터 2016.12.31 까지
제 46 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

지배기업 소유주지분	비지배지분	자본 합계

자본금	자본잉여금	이익잉여금	기타포괄손익누계액	지배기업 소유주지분 합계

2015.01.01 (Ⅰ.기초자본)	16,425,000,000	19,018,435,700	37,706,504,277	53,102,299,632	126,252,239,609	96,672,021	126,348,911,630

Ⅱ.해외사업환산손익	0	0	0	239,312,591	239,312,591	0	239,312,591

Ⅲ.매도가능금융자산평가손익	0	0	0	32,338,894	32,338,894	0	32,338,894

Ⅳ.순확정급여부채의 재측정요소	0	0	(1,573,260,278)	0	(1,573,260,278)	0	(1,573,260,278)

Ⅴ.당기순이익(손실)	0	0	(3,725,643,895)	0	(3,725,643,895)	5,043,269	(3,720,600,626)

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

2015.12.31 (Ⅶ.기말자본)	16,425,000,000	19,018,435,700	30,123,850,104	52,895,325,935	118,462,611,739	101,715,290	118,564,327,029

2016.01.01 (Ⅰ.기초자본)	16,425,000,000	19,018,435,700	30,123,850,104	52,895,325,935	118,462,611,739	101,715,290	118,564,327,029

Ⅱ.해외사업환산손익	0	0	0	229,039,070	229,039,070	0	229,039,070

Ⅲ.매도가능금융자산평가손익	0	0	0	21,834,985	21,834,985	0	21,834,985

Ⅳ.순확정급여부채의 재측정요소	0	0	98,253,257	0	98,253,257	0	98,253,257

Ⅴ.당기순이익(손실)	0	0	325,629,671	0	325,629,671	13,566,600	339,196,271

Ⅵ.배당금지급	0	0	2,227,906,000	0	2,227,906,000	0	2,227,906,000

2016.12.31 (Ⅶ.기말자본)	16,425,000,000	19,018,435,700	28,319,827,032	52,688,121,850	116,451,384,582	115,281,890	116,566,666,472

2017.01.01 (Ⅰ.기초자본)	16,425,000,000	71,228,262,635	28,319,827,032	478,294,915	116,451,384,582	115,281,890	116,566,666,472

Ⅱ.해외사업환산손익	0	0	0	1,104,227,732	1,104,227,732	0	1,104,227,732

Ⅲ.매도가능금융자산평가손익	0	0	0	16,230,521	16,230,521	0	16,230,521

Ⅳ.순확정급여부채의 재측정요소	0	0	(359,570,487)	0	(359,570,487)	0	(359,570,487)

Ⅴ.당기순이익(손실)	0	0	(4,338,113,060)	0	(4,338,113,060)	31,284,599	(4,306,828,461)

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

2017.12.31 (Ⅶ.기말자본)	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

연결 현금흐름표
제 48 기 2017.01.01 부터 2017.12.31 까지
제 47 기 2016.01.01 부터 2016.12.31 까지
제 46 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 48 기	제 47 기	제 46 기

Ⅰ.영업활동으로 인한 현금흐름	4,051,474,938	13,292,835,038	4,196,262,358

(1)당기순이익(손실)	(4,306,828,461)	339,196,271	(3,720,600,626)

(2)당기순이익 조정을 위한 가감	14,326,085,240	11,406,237,285	11,885,345,713

1.퇴직급여	1,978,499,049	1,839,002,537	1,827,454,722

2.감가상각비	6,197,012,906	5,999,452,997	4,998,148,689

3.매도가능금융자산처분손실	0	2,642	223,481

4.외화환산손실	1,990,374,437	230,047,925	101,869,570

5.유형자산처분손실	540,635,392	33,334	13,577,829

6.무형자산상각비	45,881,271	46,196,128	74,713,298

7.대손상각비(환입)	1,038,970,884	(126,487,051)	1,507,512,279

8.재고자산평가손실(환입)	478,995,963	611,705,796	1,432,487,593

9.매출채권매각손실	12,919,307	9,249,353	5,533,645

10.이자비용	3,046,638,819	3,303,926,513	3,774,930,566

11.법인세비용(수익)	(528,330,066)	582,930,991	675,766,882

12.제수수료	84,033,549	76,667,163	104,478,904

13.외화환산이익	(133,627,924)	(926,415,268)	(1,182,273,261)

14.유형자산처분이익	(254,206,839)	(16,392,999)	(36,596,796)

15.매각예정자산처분이익	0	0	(1,394,153,952)

16.이자수익	(161,159,138)	(211,551,086)	(10,073,386)

17.배당금수익	(9,727,950)	(10,759,350)	(8,254,350)

18.잡이익	(824,420)	(1,372,340)	0

(3)영업활동으로 인한 자산부채의 변동	(1,837,993,047)	5,315,400,327	1,683,566,546

1.매출채권의 변동	(10,966,427,904)	6,149,824,694	5,699,056,536

2.미수금의 변동	227,619,111	78,980,801	143,851,748

3.미수수익의 변동	0	201,717,767	0

4.선급금의 변동	(401,025,441)	700,292,249	102,706,239

5.선급비용의 변동	40,046,403	(17,834,260)	(381,260,353)

6.재고자산의 변동	(4,735,770,680)	1,256,306,330	(181,999,907)

7.매입채무의 변동	15,739,546,219	(225,555,849)	(2,677,127,095)

8.미지급금의 변동	(329,654,539)	225,642,051	(178,919,732)

9.선수금의 변동	(701,840,191)	(395,525,846)	1,399,076,232

10.예수금의 변동	23,397,982	106,065,457	(20,338,702)

11.미지급비용의 변동	243,531,461	(42,415,993)	(1,090,044)

12.수입보증금의 변동	984,500,000	(1,340,000,000)

13.퇴직금의 지급	(398,170,150)	(285,664,080)	(1,032,927,462)

14.국민연금전환금의 변동	0	590,300	997,800

15.사외적립자산의 변동	(1,667,251,419)	(964,225,030)	(1,146,117,573)

16.판매보증충당부채의 변동	167,019,662	98,001,009	(12,196,837)

17.반품충당부채의 변동	(63,513,561)	(230,799,273)	(30,144,304)

(4)이자의 수취	161,159,138	9,833,319	10,073,386

(5)배당금의 수취	9,727,950	10,759,350	8,254,350

(6)이자의 지급	(3,105,915,164)	(3,313,569,925)	(3,700,945,614)

(7)법인세 부담액	(1,194,760,718)	(475,021,589)	(1,969,431,397)

Ⅱ.투자활동으로 인한 현금흐름	14,045,379,484	(5,911,788,396)	15,079,360,975

(1)단기대여금의 회수	165,138,040	128,586,290	77,457,400

(2)유형자산의 처분	11,762,242,094	19,739,919	53,098,467

(3)보증금의 회수	17,539,220	94,057,710	69,653,550

(4)투자부동산의 처분	999,948,000	0	0

(5)매각예정자산 계약금의 수취	7,072,975,000	0	20,529,595,520

(6)단기금융상품의 취득	(1,042,087,251)	0	0

(7)장기금융상품의 취득	(750,000,000)	(1,101,639,267)	(901,476,000)

(8)매도가능금융자산의 취득	0	(2,642)	(223,481)

(9)단기대여금의 증가	(96,242,820)	(65,222,460)	(174,556,570)

(10)보증금의 증가	(37,198,000)	(114,539,220)	(76,909,030)

(11)유형자산의 취득	(4,011,747,879)	(4,851,552,966)	(4,480,061,601)

(12)무형자산의 취득	(35,186,920)	(21,215,760)	(17,217,280)

Ⅲ.재무활동현금흐름	(13,765,503,031)	(4,213,412,246)	(16,491,814,339)

(1)단기차입금의 증가	4,961,598,570	3,417,780,000	4,198,009,769

(2)장기차입금의 증가	0	2,080,953,708	7,000,000,000

(3)배당금지급	(2,104,443,410)	(1,796,157,740)	(2,284,095,970)

(4)단기차입금의 감소	(11,522,616,800)	(5,954,786,923)	(17,832,956,608)

(5)유동성장기부채의 감소	(5,100,041,391)	(1,961,201,291)	(7,000,000,000)

(6)장기차입금의 감소	0	0	(572,771,530)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	4,331,351,391	3,167,634,396	2,783,808,994

Ⅴ.현금및현금성자산에 대한 환율변동효과	30,182,615	369,894,205	11,962,887

Ⅵ.현금및현금성자산의순증가(감소)	4,361,534,006	3,537,528,601	2,795,771,881

Ⅶ.기초현금및현금성자산	7,704,372,128	4,166,843,527	1,371,071,646

Ⅷ.기말현금및현금성자산	12,065,906,134	7,704,372,128	4,166,843,527