대림통상 분기보고서 (2023.03)
2. 연결재무제표

연결 재무상태표
제 54 기 1분기말 2023.03.31 현재
제 53 기말 2022.12.31 현재
(단위 : 원)

제 54 기 1분기말	제 53 기말

자산

Ⅰ.유동자산	90,628,396,937	97,249,047,327

(1)현금및현금성자산	6,751,915,035	8,042,234,526

(2)단기금융상품	950,000,000	1,131,620,000

(3)매출채권	26,554,345,154	32,486,760,073

(4)단기대여금및수취채권	361,509,021	85,461,014

1.단기대여금	2,550,000	9,260,000

2.미수금	349,183,984	71,683,528

3.미수수익	9,775,037	4,517,486

(5)기타유동자산	3,217,864,031	1,932,436,471

1.선급금	2,351,287,563	1,167,799,571

2.선급비용	866,576,468	764,636,900

(6)당기법인세자산	54,104,565	66,020,140

(7)재고자산	52,624,142,678	53,343,772,751

1.상품	20,309,673,711	19,887,462,520

평가손실충당금	(1,362,476,127)	(1,370,485,268)

2.제품	14,023,104,887	13,338,108,357

평가손실충당금	(1,758,798,799)	(1,618,812,030)

3.재공품	11,936,280,118	12,278,007,615

평가손실충당금	(1,497,746,151)	(1,373,729,584)

4.원재료	9,368,688,839	9,518,873,641

평가손실충당금	(1,263,578,109)	(1,160,980,803)

5.저장품	2,823,022,316	3,433,054,115

평가손실충당금	(429,606,875)	(488,926,892)

6.미착원재료	475,578,868	901,201,080

(8)환불자산	104,173,644	139,120,302

(9)기타유동금융자산	10,342,809	21,622,050

1.유동파생상품자산	10,342,809	21,622,050

Ⅱ.비유동자산	75,083,730,317	74,543,571,298

(1)장기금융상품	1,528,500,000	1,198,500,000

(2)당기손익-공정가치측정금융자산	148,824,171	148,824,171

(3)기타포괄손익-공정가치측정금융자산	313,264,704	300,109,704

(4)장기대여금	333,920,000	353,930,000

(5)투자부동산	4,175,344,098	3,416,091,524

1.토지	2,642,850,121	2,164,445,962

2.건물	3,412,913,820	2,692,511,764

3.감가상각누계액	(1,880,419,843)	(1,440,866,202)

(6)사용권자산	2,977,929,841	2,923,971,528

감가상각누계액(사용권자산)	(973,725,998)	(979,726,101)

손상차손누계액(사용권자산)	(747,344,579)	(826,640,730)

(7)유형자산	63,126,175,371	63,680,430,596

1.토지	33,907,831,793	34,349,090,447

정부보조금	(5,000,000,000)	(5,000,000,000)

2.건물	47,896,044,786	48,468,589,675

감가상각누계액	(19,850,759,119)	(19,856,734,036)

3.구축물	3,568,503,914	3,541,503,914

감가상각누계액	(2,253,989,542)	(2,219,067,772)

4.기계장치	27,413,980,240	26,361,247,947

감가상각누계액	(23,326,861,742)	(22,873,424,781)

손상차손누계액	(2,593,646,661)	(2,617,869,945)

정부보조금	(264,712,500)	0

5.공구와기구비품	57,164,906,441	56,616,594,561

감가상각누계액	(50,562,245,663)	(50,129,190,450)

손상차손누계액	(3,173,329,995)	(3,353,415,713)

6.차량운반구	784,090,610	698,646,957

감가상각누계액	(519,889,508)	(497,855,145)

손상차손누계액	(83,289,037)	(83,289,037)

7.건설중인자산	19,541,354	547,103,974

정부보조금	0	(271,500,000)

(8)무형자산	1,592,913,307	1,580,194,617

손상차손누계액(무형자산)	(585,644,147)	(589,159,183)

(9)기타비유동자산	841,970,276	893,883,468

(10)이연법인세자산	2,351,603,273	2,443,161,704

자산총계	165,712,127,254	171,792,618,625

부채

Ⅰ.유동부채	75,913,273,049	79,560,377,493

(1)매입채무	13,741,710,182	19,788,529,227

(2)단기차입금	50,021,337,983	48,103,812,031

(3)유동성장기차입금	2,911,666,664	3,576,666,663

(4)미지급금및기타부채	5,992,710,142	5,474,830,681

1.미지급금	196,843,883	149,234,534

2.수입보증금	2,302,340,546	2,333,000,000

3.현재가치할인차금	(3,305,509)	(10,990,076)

4.미지급비용	3,496,831,222	3,003,586,223

(5)기타유동부채	1,329,249,887	652,202,569

1.선수금	1,059,981,793	307,327,265

2.이연수익	67,591,949	111,066,522

3.예수금	201,676,145	233,808,782

(6)미지급법인세	130,457,327	332,762,487

(7)미지급배당금	461,250,948	9,316,758

(8)환불부채	113,977,697	159,004,679

(9)충당부채	698,790,088	883,460,279

1.판매보증충당부채	622,050,013	753,051,822

2.금융보증부채	76,740,075	130,408,457

(10)유동성리스부채	512,122,131	579,792,119

Ⅱ.비유동부채	12,297,685,720	11,902,345,241

(1)장기차입금	6,250,000,000	6,500,000,000

(2)순확정급여부채	5,069,127,556	4,546,332,145

1.확정급여채무	17,227,272,678	16,835,394,381

2.국민연금전환금	(1,570,600)	(1,570,600)

3.사외적립자산	(12,156,574,522)	(12,287,491,636)

(3)기타비유동부채	766,846,717	726,895,511

1.수입보증금	760,000,000	760,000,000

2.현재가치할인차금	(51,750,565)	(59,669,378)

3.선수수익	58,597,282	26,564,889

(4)비유동리스부채	211,711,447	129,117,585

부채총계	88,210,958,769	91,462,722,734

자본

Ⅰ.지배기업 소유주지분	77,129,313,954	79,961,651,333

(1)자본금	16,425,000,000	16,425,000,000

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

(2)자본잉여금	68,053,202,235	68,053,202,235

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

2.기타자본잉여금	938,238,455	938,238,455

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

(3)이익잉여금	(6,274,886,451)	(3,887,994,377)

1.이익준비금	50,000,000	0

2.임의적립금	1,000,000,000	500,000,000

3.미처분이익잉여금(미처리결손금)	(7,324,886,451)	(4,387,994,377)

(4)기타포괄손익누계액	(439,753,255)	5,692,050

1.기타포괄손익-공정가치측정 금융자산평가손익	(114,074,496)	(124,466,946)

2.해외사업환산이익	(325,678,759)	130,158,996

(5)기타자본구성요소	(634,248,575)	(634,248,575)

1.자기주식	(634,248,575)	(634,248,575)

Ⅱ.비지배지분	371,854,531	368,244,558

자본총계	77,501,168,485	80,329,895,891

자본과부채총계	165,712,127,254	171,792,618,625

연결 포괄손익계산서
제 54 기 1분기 2023.01.01 부터 2023.03.31 까지
제 53 기 1분기 2022.01.01 부터 2022.03.31 까지
(단위 : 원)

제 54 기 1분기	제 53 기 1분기

3개월	누적	3개월	누적

Ⅰ.매출액	35,226,962,208	35,226,962,208	42,237,522,906	42,237,522,906

(1)제품매출액	19,439,114,742	19,439,114,742	23,708,146,684	23,708,146,684

(2)상품매출액	15,134,783,115	15,134,783,115	17,579,771,502	17,579,771,502

(3)기타매출	653,064,351	653,064,351	949,604,720	949,604,720

Ⅱ.매출원가	29,442,608,470	29,442,608,470	34,364,776,182	34,364,776,182

(1)제품매출원가	17,092,603,056	17,092,603,056	20,043,938,702	20,043,938,702

(2)상품매출원가	12,004,733,899	12,004,733,899	13,423,153,497	13,423,153,497

(3)기타매출원가	375,635,325	375,635,325	925,970,433	925,970,433

(4)관세환급금	(30,363,810)	(30,363,810)	(28,286,450)	(28,286,450)

Ⅲ.매출총이익	5,784,353,738	5,784,353,738	7,872,746,724	7,872,746,724

Ⅳ.판매비와관리비	7,166,230,087	7,166,230,087	6,002,350,476	6,002,350,476

(1)급여	2,638,317,165	2,638,317,165	2,277,285,590	2,277,285,590

(2)퇴직급여	270,816,222	270,816,222	336,628,191	336,628,191

(3)복리후생비	379,317,129	379,317,129	415,905,222	415,905,222

(4)여비교통비	135,432,358	135,432,358	65,815,522	65,815,522

(5)통신비	46,272,711	46,272,711	53,596,654	53,596,654

(6)동력용수비	137,219,691	137,219,691	122,784,994	122,784,994

(7)세금과공과	66,599,501	66,599,501	44,823,554	44,823,554

(8)임차료	9,398,285	9,398,285	31,324,064	31,324,064

(9)감가상각비	113,147,414	113,147,414	119,125,954	119,125,954

(10)무형자산상각비	2,878,839	2,878,839	3,213,990	3,213,990

(11)사용권자산상각비	222,371,007	222,371,007	73,536,613	73,536,613

(12)수선비	41,245,257	41,245,257	64,540,411	64,540,411

(13)보험료	140,265,216	140,265,216	134,489,738	134,489,738

(14)접대비	151,675,709	151,675,709	100,493,234	100,493,234

(15)광고선전비	132,807,060	132,807,060	110,626,988	110,626,988

(16)보관료	1,932,797	1,932,797	11,235,612	11,235,612

(17)견본비	58,014,829	58,014,829	55,455,248	55,455,248

(18)포장비	23,541,697	23,541,697	24,204,762	24,204,762

(19)운반비	312,215,775	312,215,775	426,375,006	426,375,006

(20)제수수료	1,431,793,220	1,431,793,220	1,149,644,309	1,149,644,309

(21)소모품비	110,672,513	110,672,513	108,316,053	108,316,053

(22)도서인쇄비	9,333,838	9,333,838	17,986,301	17,986,301

(23)차량유지비	94,263,241	94,263,241	86,921,400	86,921,400

(24)난방비	1,793,300	1,793,300	1,774,858	1,774,858

(25)교육비	10,593,420	10,593,420	435,000	435,000

(26)대손상각비	555,530,898	555,530,898	(120,547,540)	(120,547,540)

(27)납후봉사비	(47,015,930)	(47,015,930)	174,898,982	174,898,982

(28)경상연구개발비	64,207,575	64,207,575	76,101,337	76,101,337

(29)잡비	51,589,350	51,589,350	35,358,429	35,358,429

Ⅴ.영업이익(손실)	(1,381,876,349)	(1,381,876,349)	1,870,396,248	1,870,396,248

Ⅵ.기타수익	145,769,314	145,769,314	270,146,066	270,146,066

(1)유형자산처분이익	1,914,200	1,914,200	10,750,400	10,750,400

(2)잡이익	143,855,114	143,855,114	259,395,666	259,395,666

Ⅶ.기타비용	169,098,043	169,098,043	359,833,437	359,833,437

(1)기부금	10,300,000	10,300,000	10,000,000	10,000,000

(2)유형자산손상차손	14,372,728	14,372,728	24,480,000	24,480,000

(3)잡손실	144,425,315	144,425,315	325,353,437	325,353,437

Ⅷ.금융수익	530,268,932	530,268,932	470,160,241	470,160,241

(1)이자수익	10,466,425	10,466,425	1,603,258	1,603,258

(2)배당금수익(금융수익)	4,018,293	4,018,293	1,254,000	1,254,000

(3)외환차익	173,180,085	173,180,085	150,885,808	150,885,808

(4)외화환산이익	342,604,129	342,604,129	287,544,773	287,544,773

(5)파생상품평가이익(금융수익)	0	0	28,872,402	28,872,402

Ⅸ.금융비용	1,151,041,406	1,151,041,406	871,186,755	871,186,755

(1)이자비용	943,598,086	943,598,086	610,451,227	610,451,227

(2)채무보증 제수수료	0	0	204,362,199	204,362,199

(3)외환차손	169,272,956	169,272,956	35,089,196	35,089,196

(4)외화환산손실	26,891,123	26,891,123	21,284,133	21,284,133

(5)파생상품평가손실	11,279,241	11,279,241	0	0

Ⅹ.법인세비용차감전순이익(손실)	(2,025,977,552)	(2,025,977,552)	1,379,682,363	1,379,682,363

XI.법인세비용	94,629,641	94,629,641	208,067,768	208,067,768

XⅡ.당분기순이익(손실)	(1,931,347,911)	(1,931,347,911)	1,171,614,595	1,171,614,595

XⅢ.당기순이익(손실)의 귀속

(1)지배기업 소유주 지분	(1,934,957,884)	(1,934,957,884)	1,156,535,665	1,156,535,665

(2)비지배지분	3,609,973	3,609,973	15,078,930	15,078,930

XIV.기타포괄손익	(445,445,305)	(445,445,305)	(330,913,720)	(330,913,720)

(1)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	(455,837,755)	(455,837,755)	(315,897,538)	(315,897,538)

1.해외사업환산이익	(455,837,755)	(455,837,755)	(315,897,538)	(315,897,538)

(2)당기손익으로 재분류되지 않는항목	10,392,450	10,392,450	(15,016,182)	(15,016,182)

1.기타포괄손익-공정가치 측정 금융자산평가 손익	13,155,000	13,155,000	(15,016,182)	(15,016,182)

2.기타포괄손익 법인세효과	(2,762,550)	(2,762,550)	0	0

XV.총포괄손익	(2,376,793,216)	(2,376,793,216)	840,700,875	840,700,875

XVI.총 포괄손익의 귀속

(1)지배기업 소유주 지분	(2,380,403,189)	(2,380,403,189)	825,621,945	825,621,945

(2)비지배지분	3,609,973	3,609,973	15,078,930	15,078,930

XVII.주당손익

(1)기본주당순손익 (단위 : 원)	(128)	(128)	77	77

(2)희석주당순손익 (단위 : 원)	(128)	(128)	77	77

연결 자본변동표
제 54 기 1분기 2023.01.01 부터 2023.03.31 까지
제 53 기 1분기 2022.01.01 부터 2022.03.31 까지
(단위 : 원)

자본

지배기업소유주지분	비지배지분	자본 합계

자본금	자본잉여금	이익잉여금	기타포괄손익누계액	기타자본구성요소	지배기업소유주지분 합계

2022.01.01 (Ⅰ.기초자본)	16,425,000,000	68,053,202,235	(8,134,222,986)	97,389,807	(634,248,575)	75,807,120,481	329,940,407	76,137,060,888

Ⅱ.해외사업환산손익	0	0	0	(315,897,538)	0	(315,897,538)	0	(315,897,538)

Ⅲ.기타포괄손익-공정가치금융자산평가손익	0	0	0	(15,016,182)	0	(15,016,182)	0	(15,016,182)

Ⅳ.당분기순이익(손실)	0	0	1,156,535,665	0	0	1,156,535,665	15,078,930	1,171,614,595

Ⅴ.배당금지급	0	0	0	0	0	0	0	0

2022.03.31 (Ⅵ.기말자본)	16,425,000,000	68,053,202,235	(6,977,687,321)	(233,523,913)	(634,248,575)	76,632,742,426	345,019,337	76,977,761,763

2023.01.01 (Ⅰ.기초자본)	16,425,000,000	68,053,202,235	(3,887,994,377)	5,692,050	(634,248,575)	79,961,651,333	368,244,558	80,329,895,891

Ⅱ.해외사업환산손익	(455,837,755)	(455,837,755)	(455,837,755)

Ⅲ.기타포괄손익-공정가치금융자산평가손익	0	0	0	10,392,450	0	10,392,450	0	10,392,450

Ⅳ.당분기순이익(손실)	0	0	(1,934,957,884)	0	0	(1,934,957,884)	3,609,973	(1,931,347,911)

Ⅴ.배당금지급	0	0	(451,934,190)	0	0	(451,934,190)	0	(451,934,190)

2023.03.31 (Ⅵ.기말자본)	16,425,000,000	68,053,202,235	(3,887,994,377)	5,692,050	(634,248,575)	79,961,651,333	368,244,558	77,501,168,485

연결 현금흐름표
제 54 기 1분기 2023.01.01 부터 2023.03.31 까지
제 53 기 1분기 2022.01.01 부터 2022.03.31 까지
(단위 : 원)

제 54 기 1분기	제 53 기 1분기

Ⅰ.영업활동으로 인한 현금흐름	(548,815,244)	(341,139,871)

(1)당기순이익(손실)	(1,931,347,911)	1,171,614,595

(2)조정	2,645,467,113	(138,277,632)

1.퇴직급여	465,507,792	335,132,265

2.감가상각비	639,480,461	548,163,293

3.외화환산손실	26,891,123	21,284,133

4.유형자산손상차손	14,372,728	24,480,000

5.무형자산상각비	3,003,008	3,338,159

6.사용권자산상각비	252,131,866	73,579,613

7.대손상각비	555,530,898	(120,547,540)

8.재고자산평가손실	187,304,598	(1,512,201,717)

9.이자비용	890,893,100	596,533,709

10.리스부채이자비용	52,704,986	13,917,518

11.법인세비용	(94,629,641)	208,067,768

12.외화환산이익	(342,604,129)	(287,544,773)

13.유형자산처분이익	(1,914,200)	(10,750,400)

14.파생상품평가이익	11,279,241	(28,872,402)

15.이자수익	(10,466,425)	(1,603,258)

16.배당금수익	(4,018,293)	(1,254,000)

(3)영업활동으로인한자산ㆍ부채의변동	(508,942,225)	(563,823,040)

1.매출채권의 변동	6,277,820,377	(826,428,423)

2.미수금의 변동	(272,252,431)	(293,032,437)

3.선급금의 변동	(1,052,139,348)	410,629,480

4.선급비용의 변동	(94,064,572)	170,767,245

5.재고자산의 변동	1,033,057,117	1,904,368,467

6.매입채무의 변동	(6,556,704,266)	(1,375,434,683)

7.미지급금의 변동	45,012,378	(583,919,447)

8.선수금의 변동	(646,225)	(310,003,451)

9.이연수익의 변동	(11,870,899)	(1,200,000)

10.예수금의 변동	(33,734,791)	(69,133,116)

11.미지급비용의 변동	424,419,057	234,424,459

12.수입보증금의 변동	(15,056,074)	(17,500,000)

13.퇴직금의 지급	(295,518,871)	(771,677,183)

14.사외적립자산의 변동	273,081,003	892,909,367

15.판매보증충당부채의 변동	(131,649,316)	64,034,929

16.금융보증부채의 변동	(53,668,382)	39,073,736

17.환불부채의 변동	(45,026,982)	(31,701,983)

(4)이자의 수취	5,208,874	1,854,710

(5)배당금의 수취	4,018,293	1,254,000

(6)이자의 지급	(946,732,225)	(597,309,558)

(7)법인세(납부)환급액	183,512,837	(216,452,946)

Ⅱ.투자활동으로 인한 현금흐름	(785,796,283)	550,113,813

(1)단기금융상품의 처분	281,620,000	1,789,350,750

(2)단기대여금의 회수	28,850,000	14,303,000

(3)장기대여금의 회수	20,010,000	0

(4)유형자산의 처분	0	10,750,400

(5)보증금의 회수	241,430,000	477,866,227

(6)단기금융상품의 취득	(100,000,000)	0

(7)장기금융상품의 취득	(330,000,000)	(240,000,000)

(8)단기대여금의 증가	(22,140,000)	(18,570,000)

(9)장기대여금의 증가	0	26,010,000

(10)보증금의 증가	(188,816,800)	(478,077,700)

(11)유형자산의 취득	(697,523,914)	(1,031,046,868)

(12)무형자산의 취득	(19,225,569)	(471,996)

Ⅲ.재무활동으로 인한 현금흐름	226,479,811	312,147,677

(1)단기차입금의 증가	3,061,448,640	4,629,359,349

(2)단기차입금의 상환	(1,630,696,000)	0

(3)유동성장기부채의 감소	(914,999,999)	(4,101,384,999)

(4)유동성리스부채의 감소	(289,272,830)	(215,826,673)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(1,108,131,716)	521,121,619

(1)외화 환산으로 인한 차이	(180,301,978)	17,309,146

Ⅴ.기초의 현금및현금성자산	8,042,234,526	5,360,842,633

Ⅵ.현금및현금성자산에 대한 환율변동효과	(1,885,797)	(7,340,809)

Ⅶ.기말의 현금및현금성자산	6,751,915,035	5,891,932,589