대림통상 분기보고서 (2021.09)
4. 재무제표

재무상태표
제 52 기 3분기말 2021.09.30 현재
제 51 기말 2020.12.31 현재
(단위 : 원)

제 52 기 3분기말	제 51 기말

자산

Ⅰ.유동자산	69,110,543,211	70,438,614,538

(1)현금및현금성자산	1,134,760,354	8,994,459,959

(2)단기금융상품	0	364,340,353

(3)매출채권	31,144,474,274	28,757,548,086

(4)단기대여금및수취채권	455,217,834	39,497,750

1.단기대여금	8,550,000	14,830,000

2.미수금	446,667,834	24,667,750

(5)기타유동자산	1,170,700,264	1,345,687,125

1.선급금	310,780,974	169,359,409

2.선급비용	859,919,290	1,176,327,716

(6)당기법인세자산	689,910	2,859,380

(7)재고자산	35,070,373,060	30,693,153,459

1.상품	14,663,786,796	13,917,608,784

평가손실충당금	(1,464,777,832)	(1,353,021,205)

2.제품	10,783,778,253	10,474,561,819

평가손실충당금	(2,276,806,018)	(2,223,701,524)

3.재공품	6,597,586,916	5,010,210,119

평가손실충당금	(241,681,068)	(241,681,068)

4.원재료	3,709,726,903	3,141,339,002

평가손실충당금	(482,689,966)	(482,689,966)

5.저장품	4,398,390,628	3,289,584,034

평가손실충당금	(843,258,075)	(843,258,075)

6.미착원재료	226,316,523	4,201,539

(8)환불자산	128,378,426	241,068,426

(9)기타유동금융자산	5,949,089

1.유동파생상품자산	5,949,089

Ⅱ.비유동자산	85,049,559,236	83,809,106,845

(1)장기금융상품	4,385,500,000	3,215,500,000

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

(3)기타포괄손익-공정가치측정금융자산	335,928,060	360,042,540

(4)종속기업투자주식	13,186,386,756	13,186,386,756

(5)장기매출채권 및 기타비유동채권	459,980,000	40,000,000

1.장기대여금	459,980,000	40,000,000

(6)사용권자산	2,847,952,251	2,564,712,984

감가상각누계액(사용권자산)	(1,354,682,370)	(1,167,209,610)

손상차손누계액(사용권자산)	(1,394,358,303)	(1,397,503,374)

(7)유형자산	61,794,492,305	62,278,411,908

1.토지	34,879,367,887	34,879,367,887

정부보조금	(5,000,000,000)	(5,000,000,000)

2.건물	46,574,403,427	46,574,403,427

감가상각누계액	(16,575,865,943)	(15,711,400,609)

3.구축물	3,501,403,914	3,472,443,914

감가상각누계액	(2,043,949,380)	(1,936,402,711)

4.기계장치	11,765,333,657	11,631,756,657

감가상각누계액	(10,769,251,930)	(10,753,137,415)

손상차손누계액	(878,619,242)	(878,619,242)

5.공구와기구비품	37,813,920,647	37,731,273,369

감가상각누계액	(35,301,985,376)	(35,560,938,013)

손상차손누계액	(2,170,265,356)	(2,170,335,356)

6.차량운반구	344,837,850	398,335,609

감가상각누계액	(261,548,813)	(315,044,572)

손상차손누계액	(83,289,037)	(83,291,037)

(8)무형자산	1,645,563,843	1,596,603,947

손상차손누계액(무형자산)	(626,505,101)	(626,505,101)

(9)기타비유동자산	540,530,620	529,895,620

(10)이연법인세자산	3,179,947,004	3,179,947,004

자산총계	154,160,102,447	154,247,721,383

부채

Ⅰ.유동부채	65,157,905,130	53,736,506,303

(1)매입채무	12,064,075,762	10,682,192,640

(2)단기차입금	29,654,037,007	27,786,991,034

(3)유동성장기차입금	12,070,000,000	4,340,000,000

(4)미지급금및기타부채	4,063,511,630	3,156,192,493

1.미지급금	45,348,935	278,930,632

2.수입보증금	2,167,500,000	1,057,500,000

3.미지급비용	1,850,662,695	1,819,761,861

(5)기타유동부채	520,465,747	881,262,578

1.선수금	266,097,050	691,118,650

2.이연수익	1,200,000	83,975,361

3.예수금	253,168,697	106,168,567

(6)미지급배당금	11,342,698	11,342,698

(7)환불부채	147,702,066	273,686,829

(8)충당부채	5,956,959,032	5,794,033,520

1.판매보증충당부채	630,606,976	678,405,296

2.금융보증부채	5,326,352,056	5,115,628,224

(9)기타유동금융부채	48,441,277	0

1.유동파생상품부채	48,441,277	0

(10)유동성리스부채	621,369,911	810,804,511

Ⅱ.비유동부채	5,669,698,343	16,140,613,455

(1)장기차입금	2,490,000,000	13,480,000,000

(2)순확정급여부채	2,865,846,994	1,827,758,270

1.확정급여채무	15,221,083,521	15,283,727,436

2.국민연금전환금	(1,570,600)	(1,570,600)

3.사외적립자산	(12,353,665,927)	(13,454,398,566)

(3)비유동파생상품부채	0	207,096,707

(4)비유동리스부채	313,851,349	625,758,478

부채총계	70,827,603,473	69,877,119,758

자본

Ⅰ.자본금	16,425,000,000	16,425,000,000

(1)보통주자본금	16,425,000,000	16,425,000,000

Ⅱ.자본잉여금	68,454,671,378	71,228,262,635

(1)주식발행초과금	19,018,435,700	19,018,435,700

(2)기타자본잉여금	1,339,707,598	4,113,298,855

(3)재평가적립금	48,096,528,080	48,096,528,080

Ⅲ.이익잉여금	(816,545,097)	(2,773,591,257)

(1)이익준비금	0	6,540,000,000

(2)재평가잉여금	0	3,703,729,770

(3)미처분이익잉여금(미처리결손금)	(816,545,097)	(13,017,321,027)

Ⅳ.기타포괄손익누계액	(96,378,732)	(77,569,438)

(1)기타포괄손익-공정가치측정 금융자산평가손익	(96,378,732)	(77,569,438)

Ⅴ.기타자본구성요소	(634,248,575)	(431,500,315)

(1)자기주식	(634,248,575)	(431,500,315)

자본총계	83,332,498,974	84,370,601,625

자본과부채총계	154,160,102,447	154,247,721,383

포괄손익계산서
제 52 기 3분기 2021.01.01 부터 2021.09.30 까지
제 51 기 3분기 2020.01.01 부터 2020.09.30 까지
(단위 : 원)

제 52 기 3분기	제 51 기 3분기

3개월	누적	3개월	누적

Ⅰ.매출액	29,816,742,455	88,555,910,024	31,096,250,526	100,574,453,014

(1)제품매출액	14,612,052,651	42,976,372,065	16,051,092,885	62,374,885,424

(2)상품매출액	14,897,272,753	44,707,957,646	14,731,211,403	37,435,660,255

(3)기타매출	307,417,051	871,580,313	313,946,238	763,907,335

Ⅱ.매출원가	24,867,882,622	74,621,977,039	26,286,803,673	86,906,035,518

(1)제품매출원가	12,799,416,869	38,011,791,372	14,433,123,186	56,473,177,541

(2)상품매출원가	11,933,241,892	36,203,924,645	11,777,965,457	30,228,747,239

(3)기타매출원가	145,456,261	431,317,122	87,953,500	328,509,658

(4)관세환급금	(10,232,400)	(25,056,100)	(12,238,470)	(124,398,920)

Ⅲ.매출총이익	4,948,859,833	13,933,932,985	4,809,446,853	13,668,417,496

Ⅳ.판매비와관리비	5,349,373,256	15,083,385,721	7,241,810,410	19,013,753,640

(1)급여	1,902,846,183	5,370,969,043	1,876,500,441	5,328,944,109

(2)퇴직급여	288,809,748	799,952,286	242,487,012	759,921,557

(3)복리후생비	254,603,277	759,043,299	280,225,648	833,902,959

(4)여비교통비	14,465,720	61,214,792	23,467,177	146,531,158

(5)통신비	33,648,450	106,105,320	34,395,096	110,704,630

(6)동력용수비	59,143,457	189,567,623	58,493,033	134,027,184

(7)세금과공과	278,198,988	334,474,791	202,629,315	368,478,152

(8)임차료	8,045,410	25,962,562	7,534,661	32,836,413

(9)감가상각비	103,784,095	311,914,652	152,557,319	402,491,610

(10)무형자산상각비	1,457,039	4,059,746	679,575	2,773,901

(11)사용권자산상각비	8,743,367	21,483,743	201,096,294	600,325,070

(12)수선비	94,443,500	207,715,700	96,278,100	124,314,028

(13)보험료	105,565,123	348,544,267	118,552,335	387,479,739

(14)접대비	99,182,820	245,389,036	124,286,019	274,233,272

(15)광고선전비	116,045,609	393,306,619	154,968,819	369,337,105

(16)보관료	325,720	2,797,900	287,940	993,145

(17)견본비	53,144,407	174,304,429	69,148,552	239,389,898

(18)포장비	9,521,620	56,598,930	35,851,050	81,874,670

(19)운반비	253,982,680	747,227,789	267,662,949	803,741,312

(20)제수수료	1,592,362,012	4,327,860,650	1,733,120,147	4,683,534,897

(21)소모품비	144,461,095	363,343,070	122,695,699	318,953,978

(22)도서인쇄비	33,527,900	88,003,850	15,766,323	56,618,323

(23)차량유지비	97,929,868	330,597,837	115,061,795	324,573,095

(24)난방비	2,661	643,273	2,015	79,331

(25)교육비	282,500	2,141,500	592,500	2,570,500

(26)대손상각비	(386,297,773)	(720,068,040)	1,135,693,777	2,174,003,796

(27)납후봉사비	77,415,126	252,167,919	77,446,240	155,156,461

(28)경상연구개발비	83,833,397	218,664,180	72,337,548	218,025,106

(29)잡비	19,899,257	59,398,955	21,993,031	77,938,241

Ⅴ.영업이익(손실)	(400,513,423)	(1,149,452,736)	(2,432,363,557)	(5,345,336,144)

Ⅵ.기타수익	257,632,816	656,060,088	153,950,936	700,603,656

(1)유형자산처분이익	0	9,587,711	5,907,092	32,915,965

(2)수수료 수익	199,484,949	339,200,405	23,789,746	101,626,097

(3)배당금수익	0	855,000	0	1,425,000

(4)잡이익	58,147,867	306,416,972	124,254,098	564,636,594

Ⅶ.기타비용	19,878,574	218,542,377	70,083,929	180,708,768

(1)유형자산처분손실	0	1,000	0	0

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

(3)매출채권처분손실	0	0	21,636	21,636

(4)잡손실	19,778,574	208,441,377	70,062,293	170,687,132

Ⅷ.금융수익	760,724,767	1,290,922,888	62,378,939	599,381,998

(1)이자수익	472,856	5,280,022	1,545,893	6,164,185

(2)외환차익	208,655,281	424,234,602	57,793,596	417,475,180

(3)외화환산이익	500,684,991	696,803,745	3,039,450	175,742,633

(4)파생상품평가이익(금융수익)	50,911,639	164,604,519	0	0

Ⅸ.금융비용	426,298,648	1,390,227,774	1,085,344,152	1,569,148,115

(1)이자비용	390,823,449	1,181,534,417	390,149,727	1,216,300,096

(2)외환차손	27,321,587	193,049,034	80,018,390	164,247,614

(3)외화환산손실	8,153,612	15,644,323	606,612,086	51,899,184

(4)파생상품평가손실	8,563,949	136,701,221

Ⅹ.법인세비용차감전순이익(손실)	171,666,938	(811,239,911)	(3,371,461,763)	(5,795,207,373)

XI.법인세비용	834,317	5,305,186	(18,319,938)	(1,882,761,745)

XⅡ.당기순이익(손실)	170,832,621	(816,545,097)	(3,353,141,825)	(3,912,445,628)

XⅢ.기타포괄손익	(2,958,031)	(18,809,294)	(29,325,208)	(48,568,923)

(1)당기손익으로 재분류되지 않는항목	(2,958,031)	(18,809,294)	(29,325,208)	(48,568,923)

1.기타포괄손익-공정가치 금융자산평가손익	(2,958,031)	(18,809,294)	(29,325,208)	(48,568,923)

XIV.총포괄손익	167,874,590	(835,354,391)	(3,382,467,033)	(3,961,014,551)

XV.주당손익

(1)기본주당순손익 (단위 : 원)	12	(54)	(220)	(257)

(2)희석주당순손익 (단위 : 원)	12	(54)	(220)	(257)

자본변동표
제 52 기 3분기 2021.01.01 부터 2021.09.30 까지
제 51 기 3분기 2020.01.01 부터 2020.09.30 까지
(단위 : 원)

자본

자본금	자본잉여금	이익잉여금	기타포괄손익누계액	기타자본구성요소	자본 합계

2020.01.01 (Ⅰ.기초자본)	16,425,000,000	71,228,262,635	16,649,886,378	14,366,377	0	104,317,515,390

Ⅱ.당분기총포괄손익	0	0	0	0	0	0

Ⅲ.기타포괄손익-공정가치금융자산평가손익	0	0	0	(48,568,923)	0	(48,568,923)

Ⅳ.당기순이익(손실)	0	0	(3,912,445,628)	0	0	(3,912,445,628)

Ⅴ.배당금지급	0	0	2,131,500,000	0	0	2,131,500,000

Ⅵ.자기주식 거래로 인한 증감	0	0	0	0	(387,652,040)	(387,652,040)

Ⅶ.대체와 기타 변동에 따른 증가(감소), 자본

2020.09.30 (Ⅷ.기말자본)	16,425,000,000	71,228,262,635	10,605,940,750	(34,202,546)	(387,652,040)	97,837,348,799

2021.01.01 (Ⅰ.기초자본)	16,425,000,000	71,228,262,635	(2,773,591,257)	(77,569,438)	(431,500,315)	84,370,601,625

Ⅱ.당분기총포괄손익	0	0	0	0	0	0

Ⅲ.기타포괄손익-공정가치금융자산평가손익	0	0	0	(18,809,294)	0	(18,809,294)

Ⅳ.당기순이익(손실)	0	0	(816,545,097)	0	0	(816,545,097)

Ⅴ.배당금지급	0	0	0	0	0	0

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

Ⅶ.대체와 기타 변동에 따른 증가(감소), 자본	0	(2,773,591,257)	2,773,591,257	0	0	0

2021.09.30 (Ⅷ.기말자본)	16,425,000,000	68,454,671,378	(816,545,097)	(96,378,732)	(634,248,575)	83,332,498,974

현금흐름표
제 52 기 3분기 2021.01.01 부터 2021.09.30 까지
제 51 기 3분기 2020.01.01 부터 2020.09.30 까지
(단위 : 원)

제 52 기 3분기	제 51 기 3분기

Ⅰ.영업활동으로 인한 현금흐름	(3,788,321,798)	7,541,596,709

(1)당기순이익(손실)	(816,545,097)	(3,912,445,628)

(2)조정	2,248,635,248	4,911,678,301

1.퇴직급여	1,355,803,922	1,283,779,530

2.감가상각비	1,095,692,584	1,811,297,513

3.외화환산손실	15,644,323	51,899,184

4.유형자산처분손실	1,000

5.무형자산상각비	5,507,989	17,009,279

6.사용권자산상각비	21,483,743	614,688,040

7.대손상각비	(720,068,040)	2,174,003,796

8.재고자산평가손실	164,861,121	(295,012,466)

9.매출채권처분손실	21,636

10.이자비용	1,135,060,669

11.리스부채이자비용	46,473,748	1,151,062,328

12.파생상품평가손실	65,237,768

13.법인세비용	5,305,186	136,701,221

14.외화환산이익	(696,803,745)	(1,882,761,745)

15.유형자산처분이익	(9,587,711)	(175,742,633)

16.파생상품평가이익	(164,604,519)	(32,915,965)

17.이자수익	(5,280,022)	(6,164,185)

18.배당금수익	(855,000)	(1,425,000)

(3)영업활동으로인한자산ㆍ부채의변동	(4,044,116,446)	5,490,579,949

1.매출채권의 변동	(1,335,436,462)	3,623,325,171

2.미수금의 변동	(422,000,084)	104,196,852

3.선급금의 변동	186,290,384	(860,599,886)

4.선급비용의 변동	316,408,426	(826,522,575)

5.재고자산의 변동	(4,429,390,722)	4,128,002,378

6.매입채무의 변동	1,371,198,577	696,461,219

7.미지급금의 변동	(233,581,697)	28,841,200

8.선수금의 변동	(425,021,600)	627,776,417

9.선수수익의 변동	(82,775,361)	1,200,000

10.예수금의 변동	147,000,130	(192,550,611)

11.미지급비용의 변동	33,966,412	(31,215,664)

12.수입보증금의 변동	1,110,000,000	(1,672,500,000)

13.퇴직금의 지급	(1,527,471,000)	(2,771,516,576)

14.사외적립자산의 변동	1,209,755,802	2,729,596,977

15.판매보증충당부채의 변동	(47,798,320)	(139,500,459)

16.금융보증부채의 변동	210,723,832	80,036,245

17.환불부채의 변동	(125,984,763)	(34,450,739)

(4)이자의 수취	5,280,022	6,164,185

(5)배당금의 수취	855,000	1,425,000

(6)이자의 지급	(1,184,599,995)	(1,144,250,770)

(7)법인세 부담액	2,169,470	2,188,445,672

Ⅱ.투자활동으로 인한 현금흐름	(1,886,648,802)	(2,243,288,144)

(1)단기금융상품의 처분	364,340,353

(2)단기대여금의 회수	61,519,000	128,938,000

(3)유형자산의 처분	9,586,711	32,974,965

(4)보증금의 회수	36,938,070

(5)단기금융상품의 취득	(412,347,960)

(6)장기금융상품의 취득	(1,170,000,000)	(770,000,000)

(7)단기대여금의 증가	(55,239,000)	(91,900,750)

(8)장기대여금의 증가	(419,980,000)	(40,000,000)

(9)보증금의 증가	(10,635,000)	(80,071,070)

(10)유형자산의 취득	(611,772,981)	(1,027,456,723)

(11)무형자산의 취득	(54,467,885)	(20,362,676)

Ⅲ.재무활동으로 인한 현금흐름	(2,189,335,155)	(5,698,877,980)

(1)단기차입금의 증가	2,150,000,000

(2)배당금지급	(2,130,609,770)

(3)단기차입금의 감소	(250,000,000)	(500,000,000)

(4)유동성리스부채의 감소	(626,586,895)	(2,015,000,000)

(5)유동성장기부채의 감소	(3,260,000,000)	(665,616,170)

(6)자기주식의 취득	(202,748,260)	(387,652,040)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(7,864,305,755)	(400,569,415)

Ⅴ.현금및현금성자산의 증가(감소)

Ⅵ.기초의 현금및현금성자산	8,994,459,959	7,410,638,382

Ⅶ.현금및현금성자산에 대한 환율변동효과	4,606,150	(40,993,844)

Ⅷ.분기말의 현금및현금성자산	1,134,760,354	6,969,075,123