대림통상 사업보고서 (2018.12)
2. 연결재무제표

연결 재무상태표
제 49 기 2018.12.31 현재
제 48 기 2017.12.31 현재
제 47 기 2016.12.31 현재
(단위 : 원)

제 49 기	제 48 기	제 47 기

자산

Ⅰ.유동자산	117,794,453,017	148,695,892,345	103,119,974,357

(1)현금및현금성자산	14,480,004,806	12,065,906,134	7,704,372,128

(2)단기금융상품	0	4,265,459,018	0

(3)매출채권	51,823,041,303	54,404,010,045	48,898,815,048

(4)단기대여금 및 수취채권	190,053,206	462,916,647	771,588,347

1.단기대여금	117,746,000	193,564,780	262,460,000

2.단기미수금	72,307,206	269,351,867	509,128,347

(5)기타유동자산	2,928,230,182	2,437,920,827	2,255,640,715

1.선급금	1,642,744,428	1,258,622,238	1,028,898,537

2.선급비용	1,279,331,989	1,179,298,589	1,225,604,424

3.미수법인세환급액	6,153,765	0	1,137,754

(6)재고자산	47,261,413,946	46,664,684,674	43,489,558,119

1.상품	12,136,734,500	13,273,255,618	11,086,663,668

평가손실충당금	(2,145,166,669)	(1,881,490,675)	(1,754,789,804)

2.제품	21,371,316,907	18,243,803,293	16,149,390,124

평가손실충당금	(2,959,357,235)	(1,893,971,700)	(1,676,563,298)

3.재공품	9,396,994,757	8,434,215,492	9,185,768,507

평가손실충당금	(768,720,174)

4.원재료	7,943,262,087	7,582,807,908	7,781,776,627

평가손실충당금	(1,371,097,254)	(1,366,347,464)	(1,231,460,774)

5.저장품	3,815,884,747	3,941,091,503	3,247,258,779

평가손실충당금	(488,424,665)

6.미착원재료	329,986,945	331,320,699	701,514,290

(7)환불자산	1,111,709,574	0	0

(8)매각예정비유동자산	0	28,394,995,000	0

Ⅱ.비유동자산	81,478,767,740	80,562,536,210	127,535,458,504

(1)장기금융상품	1,098,500,000	758,500,000	3,231,871,767

(2)비유동 당기손익-공정가치 의무 측정 금융자산	48,824,171	0	0

(3)비유동 기타포괄손익-공정가치 측정 금융자산	468,190,980	0	0

(4)투자부동산	0	0	780,424,588

(5)비유동매도가능금융자산	0	579,490,421	558,682,061

(6)장기대여금	304,123,200

(7)유형자산	74,954,646,758	76,869,196,041	120,586,460,109

1.토지	35,992,336,716	35,944,810,708	74,289,405,307

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

2.건물	50,099,343,862	49,646,006,494	53,699,173,253

감가상각누계액	(15,974,021,228)	(14,680,660,329)	(15,310,778,077)

3.구축물	3,460,036,914	3,445,036,914	4,469,984,056

감가상각누계액	(1,633,235,054)	(1,475,302,218)	(1,929,923,202)

4.기계장치	23,841,544,621	24,523,575,326	25,819,473,926

감가상각누계액	(20,717,188,936)	(20,884,767,820)	(21,379,746,972)

5.공구기구비품	52,575,134,483	50,217,819,819	49,205,895,195

감가상각누계액	(47,887,665,013)	(45,118,464,381)	(43,658,212,809)

6.차량운반구	842,286,696	996,232,583	1,112,632,736

감가상각누계액	(643,926,303)	(745,091,055)	(753,274,064)

7.건설중인자산	21,830,760

(8)무형자산	2,120,614,041	2,133,329,128	2,175,658,139

(9)기타비유동금융자산

(10)기타비유동자산	391,719,620	222,020,620	202,361,840

(11)이연법인세자산	2,092,148,970

자산총계	199,273,220,757	229,258,428,555	230,655,432,861

부채

Ⅰ.유동부채	89,108,496,682	109,833,322,291	97,029,233,910

(1)단기매입채무	21,007,064,995	29,487,593,627	18,093,474,810

(2)단기차입금	50,219,856,183	57,790,345,438	65,149,259,110

(3)유동성장기차입금	532,183,175	5,725,924,242	5,152,032,798

(4)미지급금 및 기타부채	6,129,195,116	5,727,647,327	4,991,015,205

1.미지급금	343,375,458	220,581,348	558,470,927

2.수입보증금	2,640,000,000	2,265,600,000	1,281,100,000

3.미지급비용	3,145,819,658	3,241,465,979	3,151,444,278

(5)기타유동부채	1,118,010,543	7,623,667,473	1,368,098,760

1.선수금	397,493,384	284,025,166	1,109,734,841

2.이연수익	459,925,981

3.예수금	260,591,178	7,339,642,307	258,363,919

(6)미지급법인세	7,588,663,341	1,516,560,734	677,646,764

(7)미지급배당금	5,228,100	613,846,790	435,364,620

(8)환불부채	1,314,085,730

(9)충당부채	1,194,209,499	1,347,736,660	1,162,341,843

1.판매보증충당부채	883,733,264	795,275,630	630,400,801

2.금융보증충당부채	310,476,235	265,179,616	181,146,067

3.반품충당부채	0	287,281,414	350,794,975

Ⅱ.비유동부채	3,437,983,594	8,688,130,487	17,059,532,479

(1)장기차입금	0	508,328,462	6,389,992,735

(2)순확정급여부채	3,437,983,594	4,083,937,917	3,936,385,108

1.확정급여채무	16,453,626,746	14,703,983,922	12,757,821,156

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

3.사외적립자산	(13,014,072,552)	(10,618,475,405)	(8,819,865,448)

(3)이연법인세부채	0	4,095,864,108	6,733,154,636

부채총계	92,546,480,276	118,521,452,778	114,088,766,389

자본

Ⅰ.지배기업 소유주지분	106,388,253,690	110,590,409,288	116,451,384,582

(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(결손금)	17,556,060,389	21,338,393,485	28,319,827,032

1.이익준비금	6,090,000,000	5,860,000,000	5,630,000,000

2.임의적립금	9,500,000,000	11,000,000,000	12,000,000,000

3.재평가잉여금	3,703,729,770	17,762,955,990	22,620,222,690

4.미처분이익잉여금(미처리결손금)	(1,737,669,381)	(13,284,562,505)	(11,930,395,658)

(4)기타포괄손익누계액	1,178,930,666	1,598,753,168	478,294,915

1.기타포괄손익-공정가치금융자산평가손익	6,786,345	55,517,056	39,286,535

2.해외사업환산이익	1,172,144,321	1,543,236,112	439,008,380

Ⅱ.비지배지분	338,486,791	146,566,489	115,281,890

자본총계	106,726,740,481	110,736,975,777	116,566,666,472

자본과부채총계	199,273,220,757	229,258,428,555	230,655,432,861

연결 포괄손익계산서
제 49 기 2018.01.01 부터 2018.12.31 까지
제 48 기 2017.01.01 부터 2017.12.31 까지
제 47 기 2016.01.01 부터 2016.12.31 까지
(단위 : 원)

제 49 기	제 48 기	제 47 기

Ⅰ.매출액	201,252,856,083	197,246,676,711	174,368,924,498

Ⅱ.매출원가	178,119,701,266	167,899,791,513	147,471,260,295

Ⅲ.매출총이익	23,133,154,817	29,346,885,198	26,897,664,203

Ⅳ.판매비와관리비	24,183,451,625	27,356,767,630	22,576,643,418

(1)급여	7,956,748,506	7,739,476,161	7,305,467,823

(2)퇴직급여	977,162,840	905,092,457	899,394,017

(3)복리후생비	1,106,821,185	1,104,325,889	1,129,778,245

(4)여비교통비	496,898,173	538,517,396	483,510,882

(5)통신비	203,673,833	203,917,839	206,600,702

(6)동력용수비	230,352,094	236,612,513	253,497,554

(7)세금과공과	635,508,541	520,745,131	519,375,200

(8)임차료	621,088,019	387,459,065	344,855,855

(9)감가상각비	483,875,133	608,181,135	628,782,651

(10)무형자산상각비	22,528,721	19,126,207	19,301,587

(11)수선비	80,356,757	102,479,214	63,394,807

(12)보험료	637,769,741	670,068,250	732,301,046

(13)접대비	350,985,882	412,703,032	508,053,127

(14)광고선전비	510,751,530	1,380,494,050	740,679,767

(15)보관료	1,654,600	1,189,042	1,366,968

(16)견본비	400,173,450	496,579,776	503,061,144

(17)포장비	135,271,692	135,630,040	105,454,439

(18)운반비	1,775,407,729	1,700,491,560	1,342,161,453

(19)제수수료	5,538,150,838	7,043,895,689	4,957,897,344

(20)소모품비	466,947,305	508,734,945	414,744,323

(21)도서인쇄비	151,001,724	111,210,635	165,471,929

(22)차량유지비	505,739,894	508,780,470	458,750,559

(23)난방비	503,499	46,255	63,038

(24)교육비	16,648,728	3,162,000	2,805,000

(25)대손상각비(대손충당금환입)	58,032,014	1,038,970,884	(126,487,051)

(26)납후봉사비	421,060,728	491,315,929	482,479,500

(27)경상연구개발비	205,743,942	247,512,530	242,727,487

(28)잡비	192,594,527	240,049,536	191,154,022

Ⅴ.영업이익(손실)	(1,050,296,808)	1,990,117,568	4,321,020,785

Ⅵ.기타수익	9,369,323,613	622,934,547	438,864,531

(1)유형자산처분이익	34,549,738	254,206,839	16,392,999

(2)매각예정자산처분이익	8,750,955,000	0	0

(3)배당금수익	9,703,110	9,727,950	10,759,350

(4)잡이익	574,115,765	358,999,758	411,712,182

Ⅶ.기타비용	1,265,235,902	1,432,449,265	955,113,031

(1)유형자산처분손실	64,965,239	540,635,392	33,334

(2)매도가능금융자산처분손실	0	0	2,642

(3)매출채권매각손실	0	12,919,307	9,249,353

(4)기부금	10,300,000	11,100,000	41,530,580

(5)잡손실	1,189,970,663	867,794,566	904,297,122

Ⅷ.금융수익	1,754,025,883	553,116,513	2,240,458,027

(1)이자수익	196,108,556	161,159,138	211,551,086

(2)외환차익	596,525,590	258,329,451	1,102,491,673

(3)외화환산이익	961,391,737	133,627,924	926,415,268

Ⅸ.금융비용	2,898,882,910	6,568,877,890	5,123,103,050

(1)이자비용	2,462,628,923	3,046,638,819	3,303,926,513

(2)외환차손	294,879,425	1,531,864,634	1,589,128,612

(3)외화환산손실	141,374,562	1,990,374,437	230,047,925

Ⅹ.법인세비용차감전순이익(손실)	5,908,933,876	(4,835,158,527)	922,127,262

XI.법인세비용(수익)	7,128,484,975	(528,330,066)	582,930,991

XⅡ.당기순이익(손실)	(1,219,551,099)	(4,306,828,461)	339,196,271

XⅢ.당기순이익(손실)의 귀속

(1)지배기업 소유주지분	(1,128,151,045)	(4,338,113,060)	325,629,671

(2)비지배지분	(91,400,054)	31,284,599	13,566,600

XIV.기타포괄손익	(811,814,101)	760,887,766	(108,950,828)

(1)당기손익으로 재분류되지 않는항목(세후기타포괄손익)	(419,162,762)	(359,570,487)	98,253,257

1.순확정급여부채의 재측정요소	(356,687,492)	(359,570,487)	98,253,257

2.기타포괄손익-공정가치금융자산평가손익	(62,475,270)

(2)후속적으로 당기손익으로 재분류될 수 있는 항목	(392,651,339)	1,120,458,253	(207,204,085)

1.해외사업장환산외환차이(세후기타포괄손익)	(392,651,339)	1,104,227,732	(229,039,070)

2.매도가능금융자산평가손익	0	16,230,521	21,834,985

XV.총포괄손익	(2,031,365,200)	(3,545,940,695)	230,245,443

XVI.총 포괄손익의 귀속

(1)지배기업 소유주지분	(1,939,965,146)	(3,577,225,294)	216,678,843

(2)비지배지분	(91,400,054)	31,284,599	13,566,600

XVII.주당손익

(1)기본주당이익(손실) (단위 : 원)	(74)	(285)	21

(2)희석주당이익(손실) (단위 : 원)	(74)	(285)	21

※ 기본주당순이익(손실) : 지배기업 소유주 지분 연결당기순이익(손실) ÷ 가중평균한 유통 보통주식수 제49기 기본주당순이익 : -1,128백만원 ÷ 15,225,000주 ≒ -74원 제48기 기본주당순이익 : -4,338백만원 ÷ 15,225,000주 ≒ -285원

제47기 기본주당순이익: 326백만원 ÷ 15,225,000주 ≒ -21원

연결 자본변동표
제 49 기 2018.01.01 부터 2018.12.31 까지
제 48 기 2017.01.01 부터 2017.12.31 까지
제 47 기 2016.01.01 부터 2016.12.31 까지
(단위 : 원)

자본

지배기업 소유주지분	비지배지분	자본 합계

자본금	자본잉여금	이익잉여금	기타포괄손익누계액	지배기업 소유주지분 합계

2016.01.01 (Ⅰ.기초자본)	16,425,000,000	71,228,262,635	30,123,850,104	685,499,000	118,462,611,739	101,715,290	118,564,327,029

Ⅱ.환율변동	0	0	0	(229,039,070)	(229,039,070)	0	(229,039,070)

Ⅲ.매도가능금융자산평가손익	0	0	0	21,834,985	21,834,985	0	21,834,985

Ⅳ.기타포괄손익-공정가치 금융자산 평가손익

Ⅴ.순확정급여부채의 재측정요소	0	0	98,253,257	0	98,253,257	0	98,253,257

Ⅵ.당기순이익(손실)	0	0	325,629,671	0	325,629,671	13,566,600	339,196,271

Ⅶ.연결대상범위의 변동

Ⅷ.배당금지급	0	0	2,227,906,000	0	2,227,906,000	0	2,227,906,000

2016.12.31 (Ⅸ.기말자본)	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

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	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-공정가치 금융자산 평가손익

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.연결대상범위의 변동

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	146,566,489	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.환율변동	0	0	0	(371,091,791)	(371,091,791)	(21,559,548)	(392,651,339)

Ⅲ.매도가능금융자산평가손익	0	0	0

Ⅳ.기타포괄손익-공정가치 금융자산 평가손익	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.연결대상범위의 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

연결 현금흐름표
제 49 기 2018.01.01 부터 2018.12.31 까지
제 48 기 2017.01.01 부터 2017.12.31 까지
제 47 기 2016.01.01 부터 2016.12.31 까지
(단위 : 원)

제 49 기	제 48 기	제 47 기

Ⅰ.영업활동으로 인한 현금흐름	(11,582,280,956)	4,051,474,938	13,292,835,038

(1)당기순이익(손실)	(1,219,551,099)	(4,306,828,461)	339,196,271

(2)당기순이익 조정을 위한 가감	10,334,657,665	14,326,085,240	11,406,237,285

1.퇴직급여	2,326,161,763	1,978,499,049	1,839,002,537

2.감가상각비	5,383,934,845	6,197,012,906	5,999,452,997

3.매도가능금융자산처분손실	0	0	2,642

4.외화환산손실	141,374,562	1,990,374,437	230,047,925

5.유형자산처분손실	64,965,239	540,635,392	33,334

6.무형자산상각비	46,062,458	45,881,271	46,196,128

7.대손상각비(환입)	58,032,014	1,038,970,884	(126,487,051)

8.재고자산평가손실(환입)	2,631,123,128	478,995,963	611,705,796

9.매출채권매각손실	0	12,919,307	9,249,353

10.이자비용	2,462,628,923	3,046,638,819	3,303,926,513

11.법인세비용(수익)	7,128,484,975	(528,330,066)	582,930,991

12.제수수료	45,296,619	84,033,549	76,667,163

13.외화환산이익	(961,391,737)	(133,627,924)	(926,415,268)

14.유형자산처분이익	(34,549,738)	(254,206,839)	(16,392,999)

15.매각예정자산처분이익	(8,750,955,000)	0	0

16.이자수익	(196,108,556)	(161,159,138)	(211,551,086)

17.배당금수익	(9,703,110)	(9,727,950)	(10,759,350)

18.잡이익	(698,720)	(824,420)	(1,372,340)

(3)영업활동으로 인한 자산부채의 변동	(11,231,151,588)	(1,837,993,047)	5,315,400,327

1.매출채권의 변동	3,668,023,929	(10,966,427,904)	6,149,824,694

2.미수금의 변동	200,898,102	227,619,111	78,980,801

3.미수수익의 변동	0	0	201,717,767

4.선급금의 변동	(390,101,769)	(401,025,441)	700,292,249

5.선급비용의 변동	(98,252,480)	40,046,403	(17,834,260)

6.재고자산의 변동	(3,015,762,097)	(4,735,770,680)	1,256,306,330

7.매입채무의 변동	(9,193,891,963)	15,739,546,219	(225,555,849)

8.미지급금의 변동	121,034,865	(329,654,539)	225,642,051

9.선수금의 변동	198,350,516	(701,840,191)	(395,525,846)

10.이연수익의 변동	459,925,981	0	0

11.예수금의 변동	(11,052,843)	23,397,982	106,065,457

12.미지급비용의 변동	(106,788,536)	243,531,461	(42,415,993)

13.수입보증금의 변동	374,400,000	984,500,000	(1,340,000,000)

14.퇴직금의 지급	(1,203,420,393)	(398,170,150)	(285,664,080)

15.국민연금전환금의 변동	0	0	590,300

16.사외적립자산의 변동	(2,238,225,634)	(1,667,251,419)	(964,225,030)

17.판매보증충당부채의 변동	88,615,992	167,019,662	98,001,009

18.반품충당부채의 변동	(84,905,258)	(63,513,561)	(230,799,273)

(4)이자의 수취	196,108,556	161,159,138	9,833,319

(5)배당금의 수취	9,703,110	9,727,950	10,759,350

(6)이자의 지급	(2,478,257,059)	(3,105,915,164)	(3,313,569,925)

(7)법인세 부담액	(7,193,790,541)	(1,194,760,718)	(475,021,589)

Ⅱ.투자활동으로 인한 현금흐름	30,600,056,095	14,045,379,484	(5,911,788,396)

(1)단기금융상품의 처분	4,885,459,018	0

(2)단기대여금의 회수	188,408,330	165,138,040	128,586,290

(3)유형자산의 처분	70,431,385	11,762,242,094	19,739,919

(4)보증금의 회수	19,741,000	17,539,220	94,057,710

(5)투자부동산의 처분	0	999,948,000	0

(6)매각예정산의 처분	30,072,975,000	0

(7)매각예정자산 계약금의 수취	0	7,072,975,000	0

(8)단기금융상품의 취득	(960,000,000)	(1,042,087,251)	0

(9)장기금융상품의 취득	0	(750,000,000)	(1,101,639,267)

(10)매도가능금융자산의 취득	0	0	(2,642)

(11)단기대여금의 증가	(112,589,550)	(96,242,820)	(65,222,460)

(12)보증금의 증가	(189,440,000)	(37,198,000)	(114,539,220)

(13)유형자산의 취득	(3,339,028,490)	(4,011,747,879)	(4,851,552,966)

(14)무형자산의 취득	(35,900,598)	(35,186,920)	(21,215,760)

Ⅲ.재무활동현금흐름	(16,556,180,147)	(13,765,503,031)	(4,213,412,246)

(1)단기차입금의 증가	4,579,324,433	4,961,598,570	3,417,780,000

(2)장기차입금의 증가	0	0	2,080,953,708

(3)배당금지급	(2,891,669,970)	(2,104,443,410)	(1,796,157,740)

(4)단기차입금의 감소	(12,500,000,000)	(11,522,616,800)	(5,954,786,923)

(5)유동성장기부채의 감소	(5,743,834,610)	(5,100,041,391)	(1,961,201,291)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	2,461,594,992	4,331,351,391	3,167,634,396

Ⅴ.현금및현금성자산에 대한 환율변동효과	(47,496,320)	30,182,615	369,894,205

Ⅵ.현금및현금성자산의순증가(감소)	2,414,098,672	4,361,534,006	3,537,528,601

Ⅶ.기초현금및현금성자산	12,065,906,134	7,704,372,128	4,166,843,527

Ⅷ.기말현금및현금성자산	14,480,004,806	12,065,906,134	7,704,372,128