대림통상 분기보고서 (2020.09)
2. 연결재무제표

연결 재무상태표
제 51 기 3분기말 2020.09.30 현재
제 50 기말 2019.12.31 현재
(단위 : 원)

제 51 기 3분기말	제 50 기말

자산

Ⅰ.유동자산	93,319,518,233	102,648,525,947

(1)현금및현금성자산	9,462,088,857	9,177,935,578

(2)단기금융상품	412,347,960	0

(3)매출채권	33,576,871,890	39,582,579,619

(4)단기대여금및수취채권	70,843,823	202,758,731

1.단기대여금	16,847,000	53,884,250

2.미수금	53,996,823	148,874,481

(5)기타유동자산	2,842,751,225	1,685,713,461

1.선급금	1,027,656,921	857,975,358

2.선급비용	1,815,094,304	827,738,103

(6)당기법인세자산	78,992,261	442,577,377

(7)재고자산	46,584,618,348	51,144,765,433

1.상품	18,277,871,746	18,195,342,040

평가손실충당금	(1,748,462,429)	(1,820,004,435)

2.제품	16,723,951,052	20,533,579,809

평가손실충당금	(2,920,116,071)	(3,048,402,070)

3.재공품	8,376,626,340	9,186,325,696

평가손실충당금	(1,497,537,967)	(1,468,185,624)

4.원재료	9,251,091,570	8,912,722,293

평가손실충당금	(2,534,963,732)	(2,386,262,904)

5.저장품	3,185,571,314	3,043,863,214

평가손실충당금	(784,465,595)	(810,052,374)

6.미착원재료	255,052,120	805,839,788

(8)환불자산	252,233,341	291,055,671

(9)파생상품자산	38,770,528	121,140,077

Ⅱ.비유동자산	76,850,812,321	76,831,450,943

(1)장기금융상품	2,828,500,000	2,058,500,000

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

(3)기타포괄손익-공정가치측정금융자산	415,641,120	477,908,970

(4)장기대여금	359,192,000	314,921,600

(5)사용권자산	3,121,289,184	2,471,950,581

감가상각누계액(사용권자산)	(1,462,954,376)	(840,252,611)

(6)유형자산	68,080,435,068	68,960,215,202

1.토지	36,073,621,328	36,032,739,319

정부보조금	(5,000,000,000)	(5,000,000,000)

2.건물	50,538,330,905	50,353,878,011

감가상각누계액	(18,319,369,881)	(17,302,402,210)

3.구축물	3,472,443,914	3,472,443,914

감가상각누계액	(1,898,629,875)	(1,785,311,379)

4.기계장치	25,249,708,578	24,886,005,000

감가상각누계액	(21,899,671,831)	(21,504,877,072)

손상차손누계액	(2,432,041,519)	(2,376,041,410)

5.공구와기구비품	55,678,930,368	53,655,757,674

감가상각누계액	(50,367,874,573)	(49,083,074,894)

손상차손누계액	(3,178,323,880)	(2,580,976,171)

6.차량운반구	766,525,276	811,299,202

감가상각누계액	(603,213,742)	(643,724,782)

7.건설중인자산	24,500,000

(7)무형자산	2,111,637,776	2,107,863,881

(8)기타비유동자산	607,561,892	565,829,421

(9)이연법인세자산	740,685,486	665,689,728

자산총계	170,170,330,554	179,479,976,890

부채

Ⅰ.유동부채	65,036,700,745	66,581,448,085

(1)매입채무	15,659,228,439	15,184,161,491

(2)단기차입금	37,331,563,096	38,706,645,132

(3)유동성장기차입금	2,660,000,000	2,680,000,000

(4)미지급금및기타부채	4,893,109,172	6,313,116,172

1.미지급금	506,649,324	179,461,113

2.수입보증금	950,500,000	2,630,000,000

3.미지급비용	3,435,959,848	3,503,655,059

(5)기타유동부채	2,578,948,740	1,642,154,153

1.선수금	2,216,108,766	1,089,204,016

2.이연수익	83,975,361	82,775,361

3.예수금	278,864,613	470,174,776

(6)미지급법인세	23,705,240	65,511,332

(7)미지급배당금	12,368,358	11,478,128

(8)환불부채	297,065,873	331,516,612

(9)충당부채	882,845,786	1,058,689,614

1.판매보증충당부채	661,134,561	820,324,655

2.금융보증부채	221,711,225	238,364,959

(10)유동성리스부채	697,866,041	588,175,451

Ⅱ.비유동부채	20,637,251,257	21,182,326,109

(1)장기차입금	13,524,050,000	15,482,940,000

(2)순확정급여부채	5,921,840,013	4,486,100,624

1.확정급여채무	17,641,814,824	18,555,140,742

2.국민연금전환금	(1,570,600)	(1,570,600)

3.사외적립자산	(11,718,404,211)	(14,067,469,518)

(3)파생상품부채	228,159,455	173,827,783

(4)비유동리스부채	963,201,789	1,039,457,702

부채총계	85,673,952,002	87,763,774,194

자본

Ⅰ.지배기업 소유주지분	84,275,824,220	91,426,834,416

(1)자본금	16,425,000,000	16,425,000,000

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

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

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

2.기타자본잉여금	4,113,298,855	4,113,298,855

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

(3)이익잉여금	(3,191,509,544)	2,996,686,373

1.이익준비금	6,540,000,000	6,320,000,000

2.임의적립금	19,500,000,000

3.재평가잉여금	3,703,729,770	3,703,729,770

4.미처분이익잉여금(미처리결손금)	(13,435,239,314)	(26,527,043,397)

(4)기타포괄손익누계액	201,723,169	776,885,408

1.기타포괄손익-공정가치측정 금융자산평가손익	(34,202,546)	14,366,377

2.해외사업환산이익	235,925,715	762,519,031

(5)기타자본구성요소	(387,652,040)

1.자기주식	(387,652,040)

Ⅱ.비지배지분	220,554,332	289,368,280

자본총계	84,496,378,552	91,716,202,696

자본과부채총계	170,170,330,554	179,479,976,890

연결 포괄손익계산서
제 51 기 3분기 2020.01.01 부터 2020.09.30 까지
제 50 기 3분기 2019.01.01 부터 2019.09.30 까지
(단위 : 원)

제 51 기 3분기	제 50 기 3분기

3개월	누적	3개월	누적

Ⅰ.매출액	37,104,770,791	119,020,577,739	45,030,838,597	141,516,176,694

(1)제품매출액	19,692,197,145	74,076,741,263	30,484,363,863	94,904,560,955

(2)상품매출액	17,066,233,462	43,669,458,647	13,746,460,642	44,242,349,770

(3)기타매출	346,340,184	1,274,377,829	800,014,092	2,369,265,969

Ⅱ.매출원가	31,797,247,145	103,143,429,324	38,949,536,011	122,877,256,655

(1)제품매출원가	18,691,373,411	68,620,880,272	27,061,583,495	84,645,830,871

(2)상품매출원가	12,971,555,852	33,649,225,035	11,234,398,215	36,358,546,459

(3)기타매출원가	146,556,352	997,722,937	671,238,741	2,031,527,895

(4)관세환급금	(12,238,470)	(124,398,920)	(17,684,440)	(158,648,570)

Ⅲ.매출총이익	5,307,523,646	15,877,148,415	6,081,302,586	18,638,920,039

Ⅳ.판매비와관리비	7,217,786,513	20,283,971,170	6,053,636,746	17,876,276,404

(1)급여	2,339,854,432	6,664,045,841	2,123,317,051	6,107,986,810

(2)퇴직급여	291,048,198	891,528,226	227,101,936	680,169,977

(3)복리후생비	366,695,177	1,054,832,365	278,515,434	854,370,328

(4)여비교통비	32,615,191	184,630,194	85,270,990	282,941,128

(5)통신비	49,428,613	158,689,822	56,774,577	162,547,357

(6)동력용수비	73,697,515	185,301,846	65,276,678	183,538,770

(7)세금과공과	224,565,467	431,105,551	143,603,862	285,536,587

(8)임차료	33,835,582	121,957,538	57,953,143	126,219,854

(9)감가상각비	169,718,511	455,130,445	117,456,749	359,109,475

(10)무형자산상각비	5,731,610	21,136,315	5,948,695	20,408,581

(11)사용권자산상각비	223,304,571	667,541,843	206,974,889	579,873,692

(12)수선비	99,091,403	136,593,194	6,692,990	11,164,838

(13)보험료	119,227,788	392,773,075	143,480,783	432,742,567

(14)접대비	143,230,548	325,391,680	115,163,604	296,550,300

(15)광고선전비	206,317,989	477,213,329	65,150,725	315,685,893

(16)보관료	796,940	2,322,145	438,940	1,709,800

(17)견본비	55,442,889	233,758,670	90,581,476	255,494,380

(18)포장비	60,297,750	146,072,097	43,503,770	93,349,089

(19)운반비	392,895,688	1,162,572,891	385,616,355	1,126,203,992

(20)제수수료	1,911,099,531	5,433,177,677	1,313,494,934	4,030,162,329

(21)소모품비	136,126,095	357,989,243	137,782,246	395,231,617

(22)도서인쇄비	16,312,551	58,879,088	19,289,979	40,697,856

(23)차량유지비	118,033,615	334,160,252	117,948,801	337,308,809

(24)난방비	2,015	370,243	2,478	356,674

(25)교육비	714,815	2,710,815	2,710,000	16,308,000

(26)대손상각비(환입)	(33,537,105)	(91,960,607)	74,913,200	362,975,792

(27)납후봉사비	71,196,453	141,307,123	56,434,761	211,663,622

(28)경상연구개발비	72,418,328	218,523,604	63,047,737	144,852,430

(29)잡비	37,624,353	116,216,665	49,189,963	161,115,857

Ⅴ.영업이익(손실)	(1,910,262,867)	(4,406,822,755)	27,665,840	762,643,635

Ⅵ.기타수익	105,586,308	751,173,141	186,890,524	449,735,017

(1)유형자산처분이익	5,907,092	32,915,965	2,447,854	8,900,491

(2)배당금수익	1,425,000	7,010,100

(3)잡이익	99,679,216	716,832,176	184,442,670	433,824,426

Ⅶ.기타비용	264,815,705	842,645,423	173,277,894	1,443,553,668

(1)유형자산처분손실	966	1,840,749	35,911	40,138,378

(2)기부금	10,000,000	10,000,000

(3)유형자산손상차손	131,773,065	570,780,249

(4)매출채권처분손실	21,636	21,636

(5)잡손실	133,020,038	260,002,789	173,241,983	1,393,415,290

Ⅷ.금융수익	92,941,813	784,799,452	1,261,188,934	2,373,449,059

(1)이자수익	3,277,495	15,000,437	11,685,531	23,301,854

(2)외환차익	88,821,236	485,726,833	327,133,052	688,822,376

(3)외화환산이익	843,082	284,072,182	922,370,351	1,661,324,829

Ⅸ.금융비용	1,206,369,631	2,272,131,337	630,594,790	1,970,300,318

(1)이자비용	527,843,562	1,697,545,295	572,742,095	1,710,342,679

(2)외환차손	81,922,097	250,670,310	85,731,797	216,624,712

(3)외화환산손실	588,040,023	187,214,511	(27,879,102)	43,332,927

(4)파생상품평가손실	8,563,949	136,701,221

Ⅹ.법인세비용차감전순이익	(3,182,920,082)	(5,985,626,922)	671,872,614	171,973,725

XI.법인세비용	4,741,342	1,859,522,295	324,204,904	390,549,148

XⅡ.당기순이익(손실)	(3,187,661,424)	(4,126,104,627)	347,667,710	(218,575,423)

XⅢ.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	(3,149,796,226)	(4,056,695,917)	359,967,344	(169,935,211)

(2)비지배지분에 귀속되는 당기순이익(손실)	(37,865,198)	(69,408,710)	(12,299,634)	(48,640,212)

XIV.기타포괄손익	305,332,876	(574,567,477)	(499,692,850)	(1,021,216,182)

(1)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	334,658,084	(525,998,554)	(504,007,483)	(1,081,170,305)

1.해외사업환산손익	334,658,084	(525,998,554)	(504,007,483)	(1,081,170,305)

(2)당기손익으로 재분류되지 않는항목	(29,325,208)	(48,568,923)	4,314,633	59,954,123

1.기타포괄손익-공정가치 금융자산평가손익	(29,325,208)	(48,568,923)	4,314,633	59,954,123

XV.총포괄손익	(2,882,328,548)	(4,700,672,104)	(152,025,140)	(1,239,791,605)

XVI.총 포괄손익의 귀속

(1)지배기업 소유주 지분	(2,844,597,778)	(4,631,858,156)	(144,796,235)	(1,206,828,125)

(2)비지배지분	(37,730,770)	(68,813,948)	(7,228,905)	(32,963,480)

XVII.주당손익

(1)기본주당순손익 (단위 : 원)	(207)	(267)	24	(11)

(2)희석주당순손익 (단위 : 원)	(207)	(267)	24	(11)

연결 자본변동표
제 51 기 3분기 2020.01.01 부터 2020.09.30 까지
제 50 기 3분기 2019.01.01 부터 2019.09.30 까지
(단위 : 원)

자본

지배기업소유주지분	비지배지분	자본 합계

자본금	자본잉여금	이익잉여금	기타포괄손익누계액	기타자본구성요소	지배기업소유주지분 합계

2019.01.01 (Ⅰ.기초자본)	16,425,000,000	71,228,262,635	17,556,060,389	1,178,930,666	106,388,253,690	338,486,791	106,726,740,481

Ⅱ.해외사업환산손익	0	0	(1,096,847,037)	(1,096,847,037)	15,676,732	(1,081,170,305)

Ⅲ.기타포괄손익-공정가치 금융자산 측정 평가손익 적립금	0	0	59,954,123	59,954,123	0	59,954,123

Ⅳ.당기순이익(손실)	0	0	(169,935,211)	0	(169,935,211)	(48,640,212)	(218,575,423)

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

Ⅵ.자기주식 거래로 인한 증감	0	0	0	0	0	0

2019.09.30 (Ⅶ.기말자본)	16,425,000,000	71,228,262,635	15,102,375,178	142,037,752	102,897,675,565	305,523,311	103,203,198,876

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

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

Ⅲ.기타포괄손익-공정가치 금융자산 측정 평가손익 적립금	0	0	0	(48,568,923)	(48,568,923)	0	(48,568,923)

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

Ⅴ.배당금지급	0	0	2,131,500,000	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)

2020.09.30 (Ⅶ.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

연결 현금흐름표
제 51 기 3분기 2020.01.01 부터 2020.09.30 까지
제 50 기 3분기 2019.01.01 부터 2019.09.30 까지
(단위 : 원)

제 51 기 3분기	제 50 기 3분기

Ⅰ.영업활동으로 인한 현금흐름	10,524,976,097	(3,369,044,185)

(1)당기순이익(손실)	(4,126,104,627)	(218,575,423)

(2)조정	5,083,108,838	6,725,817,815

1.퇴직급여	1,390,394,831	1,404,228,407

2.감가상각비	2,863,444,231	3,398,259,083

3.외화환산손실	187,214,511	43,332,927

4.유형자산처분손실	1,840,749	40,138,378

5.유형자산손상차손	570,780,249

6.무형자산상각비	35,371,693	36,780,886

7.사용권자산상각비	681,904,813	587,853,120

8.대손상각비(환입)	(91,960,607)	362,975,792

9.재고자산평가손실	(197,213,905)	521,799,783

10.매출채권처분손실	21,636

11.이자비용	1,629,301,711	1,639,600,104

12.리스부채이자비용	68,243,584	70,742,575

13.파생상품평가손실	136,701,221

14.법인세비용	(1,859,522,295)	390,549,148

15.제수수료	(69,905,114)

16.외화환산이익	(284,072,182)	(1,661,324,829)

17.유형자산처분이익	(32,915,965)	(8,900,491)

18.이자수익	(15,000,437)	(23,301,854)

19.배당금수익	(1,425,000)	(7,010,100)

(3)영업활동으로인한자산ㆍ부채의변동	9,008,830,380	(25,413,839)

1.매출채권의 변동	6,244,509,111	11,952,492,348

2.미수금의 변동	96,401,509	(81,826,953)

3.선급금의 변동	(144,190,902)	161,788,410

4.선급비용의 변동	(1,003,462,729)	(136,449,756)

5.재고자산의 변동	4,982,983,784	(4,107,513,257)

6.매입채무의 변동	32,890,777	(7,769,132,810)

7.미지급금의 변동	332,249,598	(101,972,002)

8.선수금의 변동	857,799,841	667,613,406

9.선수수익의 증가(감소)	1,200,000

10.예수금의 변동	(192,891,988)	49,918,735

11.미지급비용의 변동	(115,983,089)	265,548,670

12.수입보증금의 변동	(1,679,500,000)	80,000,000

13.퇴직금의 지급	(2,771,516,576)	(1,316,630,410)

14.사외적립자산의공정가치의 감소(증가)	2,579,596,977	1,121,818,247

15.판매보증충당부채의 변동	(160,151,460)	(63,557,148)

16.금융보증부채의 변동	(16,653,734)

17.환불부채의 변동	(34,450,739)	(747,511,319)

(4)이자의 수취	15,000,437	23,301,854

(5)배당금의 수취	1,425,000	7,010,100

(6)이자의 지급	(1,622,490,153)	(1,629,700,474)

(7)법인세 부담액	2,165,206,222	(8,251,484,218)

Ⅱ.투자활동으로 인한 현금흐름	(3,735,685,379)	(3,444,102,161)

(1)단기대여금의 회수	128,938,000	109,734,500

(2)유형자산의 처분	32,974,965	23,246,125

(3)보증금의 회수	36,938,070

(4)장기금융상품의 취득	(1,182,347,960)	(720,000,000)

(5)단기대여금의 증가	(91,900,750)	(54,240,500)

(6)장기대여금의 증가	(40,000,000)

(7)보증금의 증가	(79,145,311)	(170,841,581)

(8)유형자산의 취득	(2,520,779,717)	(2,618,319,781)

(9)무형자산의 취득	(20,362,676)	(13,680,924)

Ⅲ.재무활동으로 인한 현금흐름	(6,615,402,994)	(3,559,107,472)

(1)단기차입금의 증가	404,400,186	1,513,300,000

(2)장기차입금의 증가	11,000,000,000

(3)배당금지급	(2,130,609,770)	(2,276,453,362)

(4)단기차입금의 상환	(1,786,502,000)	(12,397,670,663)

(5)유동성장기부채의 감소	(2,015,000,000)	(553,163,977)

(6)장기차입금의 상환	(250,000,000)

(7)유동성리스부채의 감소	(700,039,370)	(595,119,470)

(8)자기주식의 취득	(387,652,040)

Ⅳ.현금및현금성자산의순증가(감소)	173,887,724	(10,372,253,818)

Ⅴ.기초의 현금및현금성자산	9,177,935,578	14,480,004,806

(1)현금및현금성자산의 환율변동효과	110,265,555	77,487,871

Ⅵ.기말의 현금및현금성자산	9,462,088,857	4,185,238,859