대림통상 분기보고서 (2018.09)
2. 연결재무제표

연결 재무상태표
제 49 기 3분기말 2018.09.30 현재
제 48 기말 2017.12.31 현재
(단위 : 원)

제 49 기 3분기말	제 48 기말

자산

Ⅰ.유동자산	133,970,600,443	148,695,892,345

(1)현금및현금성자산	10,735,153,515	12,065,906,134

(2)단기금융상품	4,535,459,018	4,265,459,018

(3)매출채권	52,700,772,570	54,404,010,045

(4)단기대여금 및 수취채권	436,957,953	462,916,647

1.단기대여금	135,724,000	193,564,780

2.미수금	301,233,953	269,351,867

(5)기타유동자산	3,176,296,130	2,437,920,827

1.선급금	1,614,527,977	1,258,622,238

2.선급비용	1,546,440,148	1,179,298,589

3.미수법인세환급액	15,328,005	0

(6)재고자산	50,860,642,161	46,664,684,674

1.상품	12,261,517,501	13,273,255,618

평가손실충당금	(2,091,987,410)	(1,881,490,675)

2.제품	21,884,738,638	18,243,803,293

평가손실충당금	(2,222,229,771)	(1,893,971,700)

3.재공품	9,016,521,816	8,434,215,492

4.원재료	8,184,421,966	7,582,807,908

평가손실충당금	(1,026,472,501)	(1,366,347,464)

5.저장품	4,450,813,630	3,941,091,503

6.미착원재료	403,318,292	331,320,699

(7)환불자산	912,544,096	0

(8)매각예정비유동자산	10,612,775,000	28,394,995,000

Ⅱ.비유동자산	79,388,607,992	80,562,536,210

(1)장기금융상품	858,500,000	758,500,000

(2)비유동 당기손익-공정가치 측정 지정 금융자산	48,824,171

(3)비유동 기타포괄손익-공정가치 측정 금융자산	498,623,862

(4)비유동매도가능금융자산	0	579,490,421

(5)유형자산	75,129,565,590	76,869,196,041

1.토지	35,986,841,094	35,944,810,708

정부보조금	(5,000,000,000)	(5,000,000,000)

2.건물	49,895,482,628	49,646,006,494

감가상각누계액	(15,647,736,301)	(14,680,660,329)

3.구축물	3,460,036,914	3,445,036,914

감가상각누계액	(1,595,019,896)	(1,475,302,218)

4.기계장치	24,003,280,136	24,523,575,326

감가상각누계액	(20,850,706,263)	(20,884,767,820)

5.공구기구비품	51,850,070,962	50,217,819,819

감가상각누계액	(47,209,701,989)	(45,118,464,381)

6.차량운반구	1,031,687,882	996,232,583

감가상각누계액	(794,669,577)	(745,091,055)

(6)무형자산	2,123,092,413	2,133,329,128

(7)기타비유동자산	365,464,620	222,020,620

(8)이연법인세자산	364,537,336

자산총계	213,359,208,435	229,258,428,555

부채

Ⅰ.유동부채	99,553,368,319	109,833,322,291

(1)단기매입채무	26,961,683,273	29,487,593,627

(2)단기차입금	48,934,530,985	57,790,345,438

(3)유동성장기차입금	2,619,787,769	5,725,924,242

(4)미지급금 및 기타부채	6,139,329,182	5,727,647,327

1.단기미지급금	279,488,042	220,581,348

2.단기임대보증금	2,615,600,000	2,265,600,000

3.단기미지급비용	3,244,241,140	3,241,465,979

(5)기타유동부채	2,515,411,467	7,623,667,473

1.선수금	407,268,581	284,025,166

2.이연수익	402,500,335	0

3.예수금	1,705,642,551	7,339,642,307

(6)미지급법인세	10,151,155,210	1,516,560,734

(7)미지급배당금	5,926,820	613,846,790

(8)환불부채	1,065,505,717

(9)충당부채	1,160,037,896	1,347,736,660

1.판매보증충당부채	848,918,399	795,275,630

2.금융보증충당부채	311,119,497	265,179,616

3.반품충당부채	0	287,281,414

Ⅱ.비유동부채	8,220,317,812	8,688,130,487

(1)장기차입금	3,087,133,352	508,328,462

(2)순확정급여부채	5,133,184,460	4,083,937,917

1.확정급여채무	15,973,955,091	14,703,983,922

2.국민연금전환금	(1,570,600)	(1,570,600)

3.사외적립자산	(10,839,200,031)	(10,618,475,405)

(3)이연법인세부채	0	4,095,864,108

부채총계	107,773,686,131	118,521,452,778

자본

Ⅰ.지배기업 소유주지분	105,430,707,356	110,590,409,288

(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(결손금)	16,904,041,517	21,338,393,485

1.이익준비금	6,090,000,000	5,860,000,000

2.임의적립금	9,500,000,000	11,000,000,000

3.재평가잉여금	17,762,955,990	17,762,955,990

4.미처분이익잉여금(미처리결손금)	(16,448,914,473)	(13,284,562,505)

(4)기타포괄손익누계액	873,403,204	1,598,753,168

1.매도가능금융자산평가손익	30,523,993	55,517,056

2.해외사업환산이익	842,879,211	1,543,236,112

Ⅱ.비지배지분	154,814,948	146,566,489

자본총계	105,585,522,304	110,736,975,777

자본과부채총계	213,359,208,435	229,258,428,555

연결 포괄손익계산서
제 49 기 3분기 2018.01.01 부터 2018.09.30 까지
제 48 기 3분기 2017.01.01 부터 2017.09.30 까지
(단위 : 원)

제 49 기 3분기	제 48 기 3분기

3개월	누적	3개월	누적

Ⅰ.매출액	50,759,560,069	146,327,973,012	52,427,648,462	145,841,207,522

Ⅱ.매출원가	43,437,087,963	125,995,738,839	44,302,777,923	122,850,665,533

Ⅲ.매출총이익	7,322,472,106	20,332,234,173	8,124,870,539	22,990,541,989

Ⅳ.판매비와관리비	7,664,809,944	20,830,490,371	7,161,071,654	19,805,006,850

(1)급여	2,182,072,452	6,161,858,453	2,141,612,362	5,995,612,703

(2)퇴직급여	251,913,925	734,567,618	222,396,024	663,065,330

(3)복리후생비	285,208,076	822,445,540	286,288,273	829,454,081

(4)여비교통비	106,055,790	374,677,890	116,473,236	400,345,648

(5)통신비	50,921,765	152,683,200	51,280,094	155,397,138

(6)동력용수비	61,577,837	177,225,095	61,183,039	183,023,460

(7)세금과공과	191,002,383	283,656,049	237,589,717	336,892,127

(8)임차료	190,376,316	455,011,753	104,250,614	286,980,296

(9)감가상각비	119,056,697	358,309,997	157,178,249	479,638,741

(10)무형자산상각비	5,305,939	16,212,312	4,637,903	14,656,590

(11)수선비	14,331,764	59,695,845	7,501,364	31,549,803

(12)보험료	166,411,682	473,676,498	164,438,804	476,715,021

(13)접대비	100,479,437	272,140,230	119,483,033	317,468,725

(14)광고선전비	158,563,526	447,871,794	195,721,884	979,542,099

(15)보관료	361,370	1,231,610	706,862	706,862

(16)견본비	81,406,524	322,225,500	135,170,662	353,612,760

(17)포장비	38,834,491	96,259,903	38,619,742	103,582,801

(18)운반비	433,614,750	1,268,870,302	439,344,823	1,243,214,529

(19)제수수료	2,792,063,788	6,820,929,270	2,133,667,551	5,245,537,373

(20)소모품비	113,560,606	331,163,811	130,567,441	376,867,216

(21)도서인쇄비	4,429,759	66,836,313	4,798,087	39,061,212

(22)차량유지비	123,224,624	372,951,890	124,801,118	374,144,411

(23)난방비	252,030	655	46,255

(24)교육비	230,000	10,821,455	590,000	1,774,000

(25)대손상각비(대손충당금환입)	3,414,607	169,910,277	15,403	234,261,739

(26)납후봉사비	84,429,340	286,971,901	166,917,647	352,475,565

(27)경상연구개발비	54,873,070	153,368,673	63,252,755	189,524,200

(28)잡비	51,089,426	138,665,162	52,584,312	139,856,165

Ⅴ.영업이익(손실)	(342,337,838)	(498,256,198)	963,798,885	3,185,535,139

Ⅵ.기타수익	2,412,392,979	6,118,441,131	167,959,513	318,072,073

(1)유형자산처분이익	6,774,327	13,576,972	84,231,881	85,705,603

(2)매각예정자산처분이익	2,213,385,000	5,603,730,000	0	0

(3)배당금수익	9,703,110	0	9,727,950

(4)잡이익	192,233,652	491,431,049	83,727,632	222,638,520

Ⅶ.기타비용	204,302,192	748,786,397	254,415,919	597,586,917

(1)매출채권매각손실	0	0	9,814,085	12,919,307

(2)유형자산처분손실	16,445,091	33,964,511	1,811,289	8,087,229

(3)기부금	0	10,000,000	0	10,800,000

(4)잡손실	187,857,101	704,821,886	242,790,545	565,780,381

Ⅷ.금융수익	(17,982,423)	1,257,115,092	166,946,195	328,776,659

(1)이자수익	105,208,432	114,747,961	1,093,089	5,163,705

(2)외환차익	163,546,787	366,687,298	89,299,980	207,398,151

(3)외화환산이익	(286,737,642)	775,679,833	76,553,126	116,214,803

Ⅸ.금융비용	695,672,064	2,120,043,108	735,935,773	4,023,957,209

(1)이자비용	615,000,097	1,877,175,383	750,181,645	2,306,078,227

(2)외환차손	63,086,819	195,892,201	245,217,247	907,626,709

(3)외화환산손실	17,585,148	46,975,524	(259,463,119)	810,252,273

Ⅹ.법인세비용차감전순이익(손실)	1,152,098,462	4,008,470,520	308,352,901	(789,160,255)

XI.법인세비용(수익)	605,643,358	6,150,824,029	264,592,855	355,466,671

XⅡ.당기순이익(손실)	546,455,104	(2,142,353,509)	43,760,046	(1,144,626,926)

XⅢ.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	546,053,692	(2,150,601,968)	4,056,371	(1,168,916,814)

(2)비지배지분에 귀속되는 당기순이익(손실)	401,412	824,859	3,003,675	24,289,888

XIV.기타포괄손익	236,325,069	(725,349,964)	(109,320,340)	387,728,457

(1)후속적으로 당기손익으로 재분류될 수 있는 항목	244,018,676	(700,356,901)	(109,320,340)	387,728,457

1.해외사업장환산외환차이(세후기타포괄손익)	244,018,676	(700,356,901)	(108,047,380)	379,499,824

2.매도가능금융자산평가손익	0	0	(1,272,960)	8,228,633

(2)후속적으로 당기손익으로 재분류되지 않는항목	(7,693,607)	(24,993,063)

1.기타포괄손익-공정가치금융자산평가손익	(7,693,607)	(24,993,063)

XV.총포괄손익	782,780,173	(2,867,703,473)	(65,560,294)	(756,898,469)

XVI.총 포괄손익의 귀속

(1)지배기업 소유주지분	782,378,761	(2,875,951,932)	(68,563,969)	(781,188,357)

(2)비지배지분	401,412	8,248,459	3,003,675	24,289,888

XVII.주당손익

(1)기본주당이익(손실) (단위 : 원)	36	(141)	3	(77)

(2)희석주당이익(손실) (단위 : 원)	36	(141)	3	(77)

※ 기본주당순이익(손실) : 지배기업 소유주지분 연결 당기순이익(손실) ÷ 가중평균한 유통 보통주식수 제49기 3분기 기본주당순이익(손실) : -2,151백만원 ÷15,225,000주 ≒ -141원 제48기 3분기기 기본주당순이익(손실) : -1,169백만원 ÷15,225,000주 ≒ -77원

연결 자본변동표
제 49 기 3분기 2018.01.01 부터 2018.09.30 까지
제 48 기 3분기 2017.01.01 부터 2017.09.30 까지
(단위 : 원)

자본

지배기업 소유주지분	비지배지분	자본 합계

자본금	자본잉여금	이익잉여금	기타포괄손익누계액	지배기업 소유주지분 합계

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.환율변동	379,499,824	379,499,824	379,499,824

Ⅲ.기타포괄손익	8,228,633	8,228,633	8,228,633

Ⅳ.당기순이익(손실)	(1,168,916,814)	(1,168,916,814)	24,289,888	(1,144,626,926)

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

2017.09.30 (Ⅵ.기말자본)	16,425,000,000	71,228,262,635	24,867,160,218	866,023,372	113,386,446,225	139,571,778	113,526,018,003

2018.01.01 (Ⅰ.기초자본)	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

Ⅱ.환율변동	(700,356,901)	(700,356,901)	(700,356,901)

Ⅲ.기타포괄손익	(24,993,063)	(24,993,063)	(24,993,063)

Ⅳ.당기순이익(손실)	(2,150,601,968)	(2,150,601,968)	8,248,459	(2,142,353,509)

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

2018.09.30 (Ⅵ.기말자본)	16,425,000,000	71,228,262,635	16,904,041,517	873,430,707,356	105,430,707,356	154,814,948	105,585,522,304

연결 현금흐름표
제 49 기 3분기 2018.01.01 부터 2018.09.30 까지
제 48 기 3분기 2017.01.01 부터 2017.09.30 까지
(단위 : 원)

제 49 기 3분기	제 48 기 3분기

Ⅰ.영업활동으로 인한 현금흐름	(3,256,112,070)	2,143,423,943

(1)당기순이익(손실)	(2,142,353,509)	(1,144,626,926)

(2)당기순이익 조정을 위한 가감	8,384,329,206	9,556,584,062

1.퇴직급여	1,506,237,518	1,369,871,153

2.감가상각비	4,227,050,758	4,685,899,812

3.매도가능금융자산손상차손	0	0

4.외화환산손실	46,975,524	810,252,273

5.유형자산처분손실	33,964,511	8,087,229

6.무형자산상각비	34,273,093	35,087,867

7.대손상각비(환입)	169,910,277	234,261,739

8.재고자산평가손실(환입)	809,416,108	(76,723,745)

9.매출채권매각손실	0	12,919,307

10.이자비용	1,877,175,383	2,306,078,227

11.법인세비용(수익)	6,150,824,029	355,466,671

12.제수수료	45,939,881	32,195,590

13.외화환산이익	(775,679,833)	(116,214,803)

14.유형자산처분이익	(13,576,972)	(85,705,603)

15.매각예정비유동자산처분이익	(5,603,730,000)	0

16.이자수익	(114,747,961)	(5,163,705)

17.배당금수익	(9,703,110)	(9,727,950)

(3)영업활동으로 인한 자산부채의 변동	(5,771,905,377)	(2,727,628,476)

1.매출채권의 변동	2,813,749,225	(7,668,689,997)

2.미수금의 변동	(28,616,433)	39,451,243

3.선급금의 변동	(375,936,120)	(185,170,758)

4.선급비용의 변동	(360,123,059)	(376,515,721)

5.재고자산의 변동	(4,867,663,107)	(5,583,556,650)

6.매입채무의 변동	(3,144,874,799)	8,830,046,746

7.미지급금의 변동	56,720,319	(384,303,991)

8.선수금의 변동	224,127,376	1,061,157,966

9.선수수익의 증가(감소)	402,500,335	0

10.예수금의 변동	158,358,771	174,061,128

11.미지급비용의 변동	(16,890,497)	350,982,308

12.수입보증금의 변동	320,000,000	974,500,000

13.퇴직금의 지급	(873,472,372)	(386,094,727)

14.사외적립자산의 변동	221,684	394,653,862

15.판매보증충당부채의 변동	54,313,093	137,199,699

16.반품충당부채의 변동	(134,319,793)	(105,349,584)

(4)이자의 수취	114,747,961	5,163,705

(5)배당금의 수취	9,703,110	9,727,950

(6)이자의 지급	(1,894,268,999)	(2,343,954,793)

(7)법인세 부담액	(1,956,364,462)	(1,211,841,579)

Ⅱ.투자활동으로 인한 현금흐름	14,813,126,368	(2,295,400,723)

(1)단기대여금의 회수	146,159,830	113,517,960

(2)유형자산의 처분	14,706,342	31,070,196

(3)보증금의 회수	(6,444,000)	14,539,220

(4)투자부동산의 처분	0	230,000,000

(5)매각예정자산의 처분	16,312,975,000	0

(6)매각예정자산 계약금 수취	1,276,000,000	1,251,245,000

(7)장기금융상품의 취득	(370,000,000)	(720,000,000)

(8)단기대여금의 증가	(88,319,050)	(67,038,460)

(9)보증금의 증가	(107,000,000)	(31,198,000)

(10)유형자산의 취득	(2,335,254,126)	(3,090,332,719)

(11)무형자산의 취득	(29,697,628)	(27,203,920)

Ⅲ.재무활동현금흐름	(12,849,677,451)	(4,072,024,478)

(1)단기차입금의 증가	4,500,000,000	2,000,000,000

(2)장기차입금의 증가	4,706,619,956	0

(3)배당금지급	(2,891,669,970)	(2,104,443,410)

(4)단기차입금의 감소	(13,796,322,459)	(1,048,582,152)

(5)유동성장기부채의 감소	(5,368,304,978)	(2,918,998,916)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(1,292,663,153)	(4,224,001,258)

Ⅴ.현금및현금성자산에 대한 환율변동효과	(38,089,466)	(17,022,335)

Ⅵ.현금및현금성자산의순증가(감소)	(1,330,752,619)	(4,241,023,593)

Ⅶ.기초현금및현금성자산	12,065,906,134	7,704,372,128

Ⅷ.기말현금및현금성자산	10,735,153,515	3,463,348,535