대림통상 사업보고서 (2019.12)
2. 연결재무제표

연결 재무상태표
제 50 기 2019.12.31 현재
제 49 기 2018.12.31 현재
제 48 기 2017.12.31 현재
(단위 : 원)

제 50 기	제 49 기	제 48 기

자산

Ⅰ.유동자산	102,648,525,947	117,794,453,017	148,695,892,345

(1)현금및현금성자산	9,177,935,578	14,480,004,806	12,065,906,134

(2)단기금융상품	0	0	4,265,459,018

(3)매출채권	39,582,579,619	51,823,041,303	54,404,010,045

(4)단기대여금및수취채권	202,758,731	190,053,206	462,916,647

1.단기대여금	53,884,250	117,746,000	193,564,780

2.미수금	148,874,481	72,307,206	269,351,867

(5)기타유동자산	1,685,713,461	2,922,076,417	2,437,920,827

1.선급금	857,975,358	1,642,744,428	1,258,622,238

2.선급비용	827,738,103	1,279,331,989	1,179,298,589

(6)당기법인세자산	442,577,377	6,153,765	0

(7)재고자산	51,144,765,433	47,261,413,946	46,664,684,674

1.상품	18,195,342,040	12,136,734,500	13,273,255,618

평가손실충당금	(1,820,004,435)	(2,145,166,669)	(1,881,490,675)

2.제품	20,533,579,809	21,371,316,907	18,243,803,293

평가손실충당금	(3,048,402,070)	(2,959,357,235)	(1,893,971,700)

3.재공품	9,186,325,696	9,396,994,757	8,434,215,492

평가손실충당금	(1,468,185,624)	(768,720,174)	0

4.원재료	8,912,722,293	7,943,262,087	7,582,807,908

평가손실충당금	(2,386,262,904)	(1,371,097,254)	(1,366,347,464)

5.저장품	3,043,863,214	3,815,884,747	3,941,091,503

평가손실충당금	(810,052,374)	(488,424,665)	0

6.미착원재료	805,839,788	329,986,945	331,320,699

(8)환불자산	291,055,671	1,111,709,574	0

(9)매각예정비유동자산	0	0	28,394,995,000

(10)파생상품자산	121,140,077	0	0

Ⅱ.비유동자산	76,831,450,943	81,478,767,740	80,562,536,210

(1)장기금융상품	2,058,500,000	1,098,500,000	758,500,000

(2)당기손익-공정가치측정금융자산	48,824,171	48,824,171	0

(3)기타포괄손익-공정가치측정금융자산	477,908,970	468,190,980	0

(4)매도가능금융자산	0	0	579,490,421

(5)장기대여금	314,921,600	304,123,200	0

(6)사용권자산	2,471,950,581	0	0

감가삭각누계액(사용권자산)	(840,252,611)	0	0

(7)유형자산	68,960,215,202	74,954,646,758	76,869,196,041

1.토지	36,032,739,319	35,992,336,716	35,944,810,708

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

2.건물	50,353,878,011	50,099,343,862	49,646,006,494

감가상각누계액	(17,302,402,210)	(15,974,021,228)	(14,680,660,329)

3.구축물	3,472,443,914	3,460,036,914	3,445,036,914

감가상각누계액	(1,785,311,379)	(1,633,235,054)	(1,475,302,218)

4.기계장치	24,886,005,000	23,841,544,621	24,523,575,326

감가상각누계액	(21,504,877,072)	(20,717,188,936)	(20,884,767,820)

손상차손누계액	(2,376,041,410)	0	0

5.공구와기구비품	53,655,757,674	52,575,134,483	50,217,819,819

감가상각누계액	(49,083,074,894)	(47,887,665,013)	(45,118,464,381)

손상차손누계액	(2,580,976,171)	0	0

6.차량운반구	811,299,202	842,286,696	996,232,583

감가상각누계액	(643,724,782)	(643,926,303)	(745,091,055)

7.건설중인자산	24,500,000	0	0

(8)무형자산	2,107,863,881	2,120,614,041	2,133,329,128

(9)기타비유동자산	565,829,421	391,719,620	222,020,620

(10)이연법인세자산	665,689,728	2,092,148,970	0

자산총계	179,479,976,890	199,273,220,757	229,258,428,555

부채

Ⅰ.유동부채	66,581,448,085	89,108,496,682	109,833,322,291

(1)매입채무	15,184,161,491	21,007,064,995	29,487,593,627

(2)단기차입금	38,706,645,132	50,219,856,183	57,790,345,438

(3)유동성장기차입금	2,680,000,000	532,183,175	5,725,924,242

(4)미지급금및기타부채	6,313,116,172	6,129,195,116	5,727,647,327

1.미지급금	179,461,113	343,375,458	220,581,348

2.수입보증금	2,630,000,000	2,640,000,000	2,265,600,000

3.미지급비용	3,503,655,059	3,145,819,658	3,241,465,979

(5)기타유동부채	1,642,154,153	1,118,010,543	7,623,667,473

1.선수금	1,089,204,016	397,493,384	284,025,166

2.이연수익	82,775,361	459,925,981	0

3.예수금	470,174,776	260,591,178	7,339,642,307

(6)미지급법인세	65,511,332	7,588,663,341	1,516,560,734

(7)미지급배당금	11,478,128	5,228,100	613,846,790

(8)환불부채	331,516,612	1,314,085,730	0

(9)충당부채	1,058,689,614	1,194,209,499	1,347,736,660

1.판매보증충당부채	820,324,655	883,733,264	795,275,630

2.금융보증부채	238,364,959	310,476,235	265,179,616

3.반품충당부채	0	0	287,281,414

(10)유동성리스부채	588,175,451	0	0

Ⅱ.비유동부채	21,182,326,109	3,437,983,594	8,688,130,487

(1)장기차입금	15,482,940,000	0	508,328,462

(2)순확정급여부채	4,486,100,624	3,437,983,594	4,083,937,917

1.확정급여채무	18,555,140,742	16,453,626,746	14,703,983,922

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

3.사외적립자산	(14,067,469,518)	(13,014,072,552)	(10,618,475,405)

(3)이연법인세부채	0	0	4,095,864,108

(4)파생상품부채	173,827,783	0	0

(5)비유동리스부채	1,039,457,702	0	0

부채총계	87,763,774,194	92,546,480,276	118,521,452,778

자본

Ⅰ.지배기업 소유주지분	91,426,834,416	106,388,253,690	110,590,409,288

(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	2,996,686,373	17,556,060,389	21,338,393,485

1.이익준비금	6,320,000,000	6,090,000,000	5,860,000,000

2.임의적립금	19,500,000,000	9,500,000,000	11,000,000,000

3.재평가잉여금	3,703,729,770	3,703,729,770	17,762,955,990

4.미처분이익잉여금(미처리결손금)	(26,527,043,397)	(1,737,669,381)	(13,284,562,505)

(4)기타포괄손익누계액	776,885,408	1,178,930,666	1,598,753,168

1.기타포괄손익-공정가치측정 금융자산평가손익	14,366,377	6,786,345	55,517,056

2.해외사업환산이익	762,519,031	1,172,144,321	1,543,236,112

Ⅱ.비지배지분	289,368,280	338,486,791	146,566,489

자본총계	91,716,202,696	106,726,740,481	110,736,975,777

자본과부채총계	179,479,976,890	199,273,220,757	229,258,428,555

연결 포괄손익계산서
제 50 기 2019.01.01 부터 2019.12.31 까지
제 49 기 2018.01.01 부터 2018.12.31 까지
제 48 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

제 50 기	제 49 기	제 48 기

Ⅰ.매출액	183,586,181,950	201,252,856,083	197,246,676,711

(1)제품매출액	121,786,945,382	130,170,031,435	118,222,130,317

(2)상품매출액	58,549,986,913	68,138,647,478	74,307,208,367

(3)기타매출	3,249,249,655	2,944,177,170	4,717,338,027

Ⅱ.매출원가	160,081,506,219	178,119,701,266	167,899,791,513

(1)제품매출원가	109,546,645,150	120,295,597,261	102,501,687,734

(2)상품매출원가	47,837,302,676	55,013,785,970	61,833,242,115

(3)기타매출원가	2,856,206,963	2,900,539,425	3,641,911,434

(4)관세환급금	(158,648,570)	(90,221,390)	(77,049,770)

Ⅲ.매출총이익	23,504,675,731	23,133,154,817	29,346,885,198

Ⅳ.판매비와관리비	25,977,311,410	24,183,451,625	27,356,767,630

(1)급여	8,113,698,683	7,956,748,506	7,739,476,161

(2)퇴직급여	1,017,445,259	977,162,840	905,092,457

(3)복리후생비	1,181,141,238	1,106,821,185	1,104,325,889

(4)여비교통비	387,355,445	496,898,173	538,517,396

(5)통신비	220,642,180	203,673,833	203,917,839

(6)동력용수비	240,178,204	230,352,094	236,612,513

(7)세금과공과	528,372,763	635,508,541	520,745,131

(8)임차료	119,117,436	621,088,019	387,459,065

(9)감가상각비	482,569,202	483,875,133	608,181,135

(10)무형자산상각비	25,637,434	22,528,721	19,126,207

(11)사용권자산상각비	828,270,430

(12)수선비	25,175,176	80,356,757	102,479,214

(13)보험료	560,359,060	637,769,741	670,068,250

(14)접대비	397,558,389	350,985,882	412,703,032

(15)광고선전비	421,198,930	510,751,530	1,380,494,050

(16)보관료	2,441,480	1,654,600	1,189,042

(17)견본비	365,816,277	400,173,450	496,579,776

(18)포장비	140,837,409	135,271,692	135,630,040

(19)운반비	1,505,931,783	1,775,407,729	1,700,491,560

(20)제수수료	5,664,259,678	5,538,150,838	7,043,895,689

(21)소모품비	523,815,649	466,947,305	508,734,945

(22)도서인쇄비	100,670,896	151,001,724	111,210,635

(23)차량유지비	460,976,930	505,739,894	508,780,470

(24)난방비	533,075	503,499	46,255

(25)교육비	22,686,000	16,648,728	3,162,000

(26)대손상각비	1,669,501,674	58,032,014	1,038,970,884

(27)납후봉사비	358,964,813	421,060,728	491,315,929

(28)경상연구개발비	251,779,577	205,743,942	247,512,530

(29)잡비	360,376,340	192,594,527	240,049,536

Ⅴ.영업이익(손실)	(2,472,635,679)	(1,050,296,808)	1,990,117,568

Ⅵ.기타수익	855,274,361	9,369,323,613	622,934,547

(1)유형자산처분이익	14,611,468	34,549,738	254,206,839

(2)매각예정자산처분이익	0	8,750,955,000	0

(3)배당금수익	7,010,100	9,703,110	9,727,950

(4)잡이익	833,652,793	574,115,765	358,999,758

Ⅶ.기타비용	6,688,611,465	1,265,235,902	1,432,449,265

(1)매출채권매각손실	0	0	12,919,307

(2)유형자산처분손실	40,316,594	64,965,239	540,635,392

(3)기부금	10,300,000	10,300,000	11,100,000

(4)유형자산손상차손	5,003,001,722	0	0

(5)잡손실	1,634,993,149	1,189,970,663	867,794,566

Ⅷ.금융수익	1,682,420,694	1,754,025,883	553,116,513

(1)이자수익	60,087,064	196,108,556	161,159,138

(2)외환차익	900,940,549	596,525,590	258,329,451

(3)외화환산이익	600,253,004	961,391,737	133,627,924

(4)파생부채평가이익	121,140,077	0	0

Ⅸ.금융비용	3,114,722,408	2,898,882,910	6,568,877,890

(1)이자비용	2,286,202,700	2,462,628,923	3,046,638,819

(2)외환차손	395,140,704	294,879,425	1,531,864,634

(3)외화환산손실	259,551,221	141,374,562	1,990,374,437

(4)파생상품평가손실	173,827,783	0	0

Ⅹ.법인세비용차감전순이익	(9,738,274,497)	5,908,933,876	(4,835,158,527)

XI.법인세비용	1,970,374,236	7,128,484,975	(528,330,066)

XⅡ.당기순이익(손실)	(11,708,648,733)	(1,219,551,099)	(4,306,828,461)

XⅢ.분기순이익(손실)의 귀속

(1)지배기업 소유주 지분	(11,645,992,151)	(1,128,151,045)	(4,338,113,060)

(2)비지배지분	(62,656,582)	(91,400,054)	31,284,599

XIV.기타포괄손익	(1,018,139,052)	(811,814,101)	760,887,766

(1)당기손익으로 재분류되지 않는항목	(622,051,833)	(419,162,762)	(359,570,487)

1.순확정급여부채의 재측정요소	(783,864,524)	(381,567,415)	(460,987,804)

2.기타포괄손익-공정가치 금융자산평가손익	9,717,990	(62,475,270)	0

3.기타포괄손익 법인세효과	152,094,701	24,879,923	101,417,317

(2)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	(396,087,219)	(392,651,339)	1,120,458,253

1.해외사업환산손익	(396,087,219)	(392,651,339)	1,104,227,732

2.매도가능금융자산평가손익	0	0	20,808,360

3.기타포괄손익 법인세효과	0	0	(4,577,839)

XV.총포괄손익	(12,726,787,785)	(2,031,365,200)	(3,545,940,695)

XVI.총 포괄손익의 귀속

(1)지배기업 소유주 지분	(12,677,669,274)	(1,939,965,146)	(3,577,225,294)

(2)비지배지분	(49,118,511)	(91,400,054)	31,284,599

XVII.주당손익

(1)기본주당순손익 (단위 : 원)	(765)	(74)	(285)

(2)희석주당순손익 (단위 : 원)	(765)	(74)	(285)

연결 자본변동표
제 50 기 2019.01.01 부터 2019.12.31 까지
제 49 기 2018.01.01 부터 2018.12.31 까지
제 48 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

자본

지배기업소유주지분	비지배지분	자본 합계

자본금	자본잉여금	이익잉여금	기타포괄손익누계액	지배기업소유주지분 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.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.기타포괄손익-공정가치금융자산평가손익	0	0	0	16,230,521	1,623,521	0	16,230,521

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

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

Ⅶ.연결범위 변동	0	0	0	0	0	0	0

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

2017.12.31 (Ⅸ.기말자본)	16,425,000,000	71,228,262,635	21,338,393,485	1,598,753,168	110,590,409,288	1,465,566,489	110,736,975,777

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.해외사업환산손익	0	0	0	(371,091,791)	(371,091,791)	(21,559,548)	(392,651,339)

Ⅲ.매도가능금융자산평가손익	0	0	0	0	0	0	0

Ⅳ.기타포괄손익-공정가치금융자산평가손익	0	0	0	(48,730,711)	(48,730,711)	0	(48,730,711)

Ⅴ.순확정급여부채의 재측정요소	0	0	(370,432,051)	0	(370,432,051)	0	(370,432,051)

Ⅵ.당기순이익(손실)	0	0	(1,128,151,045)	0	(1,128,151,045)	(91,400,054)	(1,219,551,099)

Ⅶ.연결범위 변동	0	0	0	0	0	304,879,904	304,879,904

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

2018.12.31 (Ⅸ.기말자본)	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

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	0	(435,131,731)	(435,131,731)	13,538,071	(421,593,660)

Ⅲ.매도가능금융자산평가손익	0	0	0	0	0	0	0

Ⅳ.기타포괄손익-공정가치금융자산평가손익	0	0	0	7,580,032	7,580,032	0	7,580,032

Ⅴ.순확정급여부채의 재측정요소	0	0	(629,631,865)	0	(629,631,865)	0	(629,631,865)

Ⅵ.당기순이익(손실)	0	0	(11,645,992,151)	0	(11,645,992,151)	(62,656,582)	(11,708,648,733)

Ⅶ.연결범위 변동	0	0	0	0	0	0	0

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

2019.12.31 (Ⅸ.기말자본)	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

연결 현금흐름표
제 50 기 2019.01.01 부터 2019.12.31 까지
제 49 기 2018.01.01 부터 2018.12.31 까지
제 48 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

제 50 기	제 49 기	제 48 기

Ⅰ.영업활동으로 인한 현금흐름	(3,959,507,743)	(11,582,280,956)	4,051,474,938

(1)당기순이익(손실)	(11,708,648,733)	(1,219,551,099)	(4,306,828,461)

(2)조정	20,027,764,204	10,334,657,665	14,326,085,240

1.퇴직급여	2,370,784,211	2,326,161,763	1,978,499,049

2.감가상각비	4,403,867,676	5,383,934,845	6,197,012,906

3.외화환산손실	259,551,221	141,374,562	1,990,374,437

4.유형자산처분손실	40,316,594	64,965,239	540,635,392

5.유형자산손상차손	5,003,001,722	0	0

6.무형자산상각비	47,349,769	46,062,458	45,881,271

7.사용권자산상각비	841,037,514

8.대손상각비	1,669,501,674	58,032,014	1,038,970,884

9.재고자산평가손실	1,766,097,427	2,631,123,128	478,995,963

10.매출채권매각손실	0	0	12,919,307

11.이자비용	2,187,062,528	2,462,628,923	3,046,638,819

12.리스부채이자비용	99,140,172

13.파생상품평가손실	173,827,783

14.법인세비용	1,970,374,236	7,128,484,975	(528,330,066)

15.제수수료	0	45,296,619	84,033,549

16.외화환산이익	(600,253,004)	(961,391,737)	(133,627,924)

17.유형자산처분이익	(14,611,468)	(34,549,738)	(254,206,839)

18.파생상품평가이익	(121,140,077)

19.매각예정자산처분이익	0	(8,750,955,000)	0

20.이자수익	(60,087,064)	(196,108,556)	(161,159,138)

21.배당금수익	(7,010,100)	(9,703,110)	(9,727,950)

22.잡이익	(1,046,610)	(698,720)	(824,420)

(3)영업활동으로인한자산ㆍ부채의변동	(1,870,921,521)	(11,231,151,588)	(1,837,993,047)

1.매출채권의 변동	11,864,726,220	3,668,023,929	(10,966,427,904)

2.미수금의 변동	(73,160,742)	200,898,102	227,619,111

3.선급금의 변동	129,927,948	(390,101,769)	(401,025,441)

4.선급비용의 변동	210,516,521	(98,252,480)	40,046,403

5.재고자산의 변동	(4,538,150,981)	(3,015,762,097)	(4,735,770,680)

6.매입채무의 변동	(6,704,812,101)	(9,193,891,963)	15,739,546,219

7.미지급금의 변동	(170,242,995)	121,034,865	(329,654,539)

8.선수금의 변동	580,969,693	198,350,516	(701,840,191)

9.이연수익의 변동	(377,150,620)	459,925,981	0

10.예수금의 변동	205,634,567	(11,052,843)	23,397,982

11.미지급비용의 변동	325,221,710	(106,788,536)	243,531,461

12.수입보증금의 변동	(10,000,000)	374,400,000	984,500,000

13.퇴직금의 지급	(1,364,828,295)	(1,203,420,393)	(398,170,150)

14.사외적립자산의 변동	(831,167,658)	(2,238,225,634)	(1,667,251,419)

15.금융보증부채의 변동	(72,111,276)	0	0

16.판매보증충당부채의 변동	(63,724,394)	88,615,992	167,019,662

17.반품충당부채의 변동	0	(84,905,258)	(63,513,561)

18.환불부채의 변동	(982,569,118)	0	0

(4)이자의 수취	60,087,064	196,108,556	161,159,138

(5)배당금의 수취	7,010,100	9,703,110	9,727,950

(6)이자의 지급	(2,172,346,829)	(2,478,257,059)	(3,105,915,164)

(7)법인세 부담액	(8,302,452,028)	(7,193,790,541)	(1,194,760,718)

Ⅱ.투자활동으로 인한 현금흐름	(4,268,824,666)	30,600,056,095	14,045,379,484

(1)단기금융상품의 처분	0	4,885,459,018	0

(2)단기대여금의 회수	148,322,440	188,408,330	165,138,040

(3)유형자산의 처분	30,190,069	70,431,385	11,762,242,094

(4)보증금의 회수	0	19,741,000	17,539,220

(5)투자부동산의 처분	0	0	999,948,000

(6)매각예정자산의 처분	0	30,072,975,000	0

(7)매각예정자산 계약금 수취	0	0	7,072,975,000

(8)단기금융상품의 취득	0	0	(1,042,087,251)

(9)장기금융상품의 취득	(960,000,000)	(960,000,000)	(750,000,000)

(10)단기대여금의 증가	(84,460,690)	(112,589,550)	(96,242,820)

(11)보증금의 증가	(174,050,764)	(189,440,000)	(37,198,000)

(12)유형자산의 취득	(3,204,768,397)	(3,339,028,490)	(4,011,747,879)

(13)무형자산의 취득	(24,057,324)	(35,900,598)	(35,186,920)

Ⅲ.재무활동으로 인한 현금흐름	2,949,488,708	(16,556,180,147)	(13,765,503,031)

(1)단기차입금의 증가	1,520,022,200	4,579,324,433	4,961,598,570

(2)장기차입금의 증가	18,680,995,000	0	0

(3)배당금지급	(2,276,453,362)	(2,891,669,970)	(2,104,443,410)

(4)단기차입금의 감소	(13,064,763,195)	(12,500,000,000)	(11,522,616,800)

(5)유동성장기부채의 감소	(1,054,815,596)	(5,743,834,610)	(5,100,041,391)

(6)유동성리스부채의 감소	(855,496,339)	0	0

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(5,278,843,701)	2,461,594,992	4,331,351,391

Ⅴ.현금및현금성자산에 대한 환율변동효과	(23,225,527)	(47,496,320)	30,182,615

Ⅵ.현금및현금성자산의순증가(감소)	(5,302,069,228)	2,414,098,672	4,361,534,006

Ⅶ.기초의 현금및현금성자산	14,480,004,806	12,065,906,134	7,704,372,128

Ⅷ.기말의 현금및현금성자산	9,177,935,578	14,480,004,806	12,065,906,134