조일알미늄 사업보고서 (2021.12)
4. 재무제표

재무상태표
제 37 기 2021.12.31 현재
제 36 기 2020.12.31 현재
제 35 기 2019.12.31 현재
(단위 : 원)

제 37 기	제 36 기	제 35 기

자산

Ⅰ.유동자산	211,525,739,717	141,191,520,676	151,468,983,584

(1)현금및현금성자산	33,195,546,707	22,582,792,148	31,808,346,268

1.현금	2,154,246	1,892,354	2,073,144

2.현금성자산	33,193,392,461	22,580,899,794	31,806,273,124

(2)매출채권 및 기타유동채권	90,550,003,607	63,026,601,767	62,545,618,318

1.매출채권	88,811,197,936	63,084,445,173	62,401,361,771

대손충당금	(335,447,959)	(674,608,679)	(841,626,813)

2.단기미수금	1,300,972,047	115,098,607	452,033,091

3.단기선급금	71,123,480	41,183,060	31,521,860

4.단기선급비용	702,158,103	439,984,436	445,792,957

5.당기법인세자산	0	20,499,170	56,535,452

(3)기타유동금융자산	88,081,200	1,327,653,700	731,685,035

1.단기금융상품	0	1,250,000,000	650,000,000

2.유동 기타포괄손익-공정가치 측정 금융자산	88,081,200	77,653,700	81,685,035

(4)재고자산	87,692,108,203	54,254,473,061	56,383,333,963

1.제품	14,853,667,333	8,241,414,291	13,775,038,527

평가충당금	0	0	(566,606,327)

2.재공품	55,198,359,933	34,077,589,247	34,197,080,234

평가충당금	0	0	(1,330,900,488)

3.원재료	5,398,007,426	6,045,171,585	6,274,947,260

4.저장품	3,389,222,096	3,460,128,546	3,425,865,342

5.미착품	8,852,851,415	2,430,169,392	607,909,415

Ⅱ.비유동자산	136,411,839,792	133,712,648,836	137,827,290,493

(1)장기매출채권 및 기타비유동채권	159,834,000	159,834,000	159,834,000

1.장기보증금자산	159,834,000	159,834,000	159,834,000

(2)유형자산	80,048,228,241	77,134,206,941	80,861,311,933

1.토지	35,370,625,000	35,370,625,000	35,370,625,000

2.건물	30,829,305,417	30,829,305,417	30,807,596,987

감가상각누계액	(11,884,043,859)	(11,603,059,102)	(11,342,274,345)

손상차손누계액	(11,012,994,996)	(11,012,994,996)	(11,030,164,709)

3.구축물	1,827,921,197	1,746,921,197	1,558,033,377

감가상각누계액	(1,206,171,943)	(1,184,755,891)	(1,165,599,250)

손상차손누계액	(222,375,613)	(222,375,613)	(222,375,613)

4.기계장치	205,456,876,786	203,011,463,986	202,933,113,526

감가상각누계액	(127,450,040,588)	(123,102,264,739)	(118,722,722,947)

손상차손누계액	(46,523,349,138)	(46,523,349,138)	(46,523,349,138)

정부보조금	(1,597,442,185)	(1,853,214,725)	(2,108,987,266)

5.차량운반구	1,798,910,535	1,672,254,135	1,693,922,164

감가상각누계액	(1,080,141,798)	(1,093,733,501)	(1,189,025,351)

손상차손누계액	(282,255,497)	(283,828,180)	(286,103,401)

6.기타유형자산	11,365,487,219	11,280,244,219	11,205,784,219

감가상각누계액	(9,075,526,397)	(8,906,825,539)	(8,737,529,307)

손상차손누계액	(1,398,654,352)	(1,398,654,352)	(1,398,654,352)

7.건설중인자산	5,006,395,962	377,000,000	0

8.리스사용권자산	174,086,213	121,081,544	79,014,138

감가상각누계액	(48,383,722)	(64,758,377)	(35,117,395)

손상차손누계액	0	(24,874,404)	(24,874,404)

(3)투자부동산	53,934,905,512	53,955,249,185	53,975,592,859

1.토지	53,285,567,910	53,285,567,910	53,285,567,910

2.건물	1,017,183,780	1,017,183,780	1,017,183,780

3.감가상각누계액(투자부동산)	(367,846,178)	(347,502,505)	(327,158,831)

(4)영업권 이외의 무형자산	617,485,059	639,934,985	710,006,911

1.기타무형자산	617,485,059	639,934,985	710,006,911

(5)기타비유동금융자산	1,651,386,980	1,823,423,725	2,120,544,790

1.장기금융상품	797,000,000	587,000,000	407,000,000

2.비유동 기타포괄손익-공정가치금융자산	225,350,000	1,236,423,725	1,713,544,790

3.종업원장기대여금	629,036,980	0	0

자산총계	347,937,579,509	274,904,169,512	289,296,274,077

부채

Ⅰ.유동부채	160,232,629,300	135,002,980,130	135,946,367,069

(1)매입채무 및 기타유동채무	26,589,691,229	13,626,810,641	12,905,813,491

1.단기매입채무	18,344,877,883	6,985,369,261	6,155,997,368

2.단기미지급금	328,992,357	318,941,829	299,188,110

3.단기선수금	1,076,033	1,076,033	98,753,453

4.단기예수금	256,855,790	328,861,431	129,394,740

5.단기미지급비용	6,360,530,314	5,074,321,103	5,411,767,440

6.미지급배당금	74,960	74,960	180,380

7.단기임대보증금	325,650,000	275,650,000	275,650,000

8.유동배출부채	414,251,677	563,385,000	476,935,800

9.단기선수수익	57,946,200	55,882,000	57,946,200

10.유동리스부채	16,328,005	23,249,024	0

11.미지급법인세	483,108,010	0	0

(2)단기차입금	131,760,264,528	111,323,172,492	117,608,730,260

1.단기차입금	123,960,264,528	107,523,172,492	112,384,570,256

2.유동성장기차입금	7,800,000,000	3,800,000,000	5,224,160,004

(3)유동성전환사채	1,882,673,543	10,052,996,997	5,431,823,318

1.유동성전환사채	2,000,000,000	11,850,000,000	6,000,000,000

2.사채상환할증금	125,074,000	741,063,450	465,798,000

3.사채할인발행차금	(66,344)	(92,836,533)	(48,737,362)

4.전환권조정	(242,334,113)	(2,445,229,920)	(985,237,320)

Ⅱ.비유동부채	20,837,155,217	28,028,569,309	39,899,460,044

(1)장기매입채무 및 기타비유동채무	757,324,242	656,116,490	578,841,853

1.장기미지급금	642,605,562	589,788,485	523,556,923

2.장기임대보증금	0	50,000,000	10,000,000

3.비유동리스부채	114,718,680	16,328,005	45,284,930

(2)장기차입금	10,450,000,000	18,250,000,000	18,050,000,000

1.장기차입금	10,450,000,000	18,250,000,000	18,050,000,000

(3)전환사채	0	0	12,080,597,133

1.전환사채	0	0	16,000,000,000

2.사채상환할증금	0	0	1,000,592,000

3.사채할인발행차금	0	0	(238,078,203)

4.전환권조정	0	0	(4,681,916,664)

(4)퇴직급여부채	9,629,830,975	9,122,452,819	9,190,021,058

1.확정급여채무의현재가치	15,357,400,732	14,011,231,473	14,090,577,199

2.사외적립자산의공정가치	(5,727,569,757)	(4,888,778,654)	(4,900,556,141)

부채총계	181,069,784,517	163,031,549,439	175,845,827,113

자본

Ⅰ.자본금	61,315,860,500	41,887,296,500	35,077,777,500

(1)보통주자본금	61,315,860,500	41,887,296,500	35,077,777,500

Ⅱ.자본잉여금	80,710,032,592	60,176,241,380	59,822,441,418

(1)주식발행초과금	43,933,254,517	21,632,363,438	20,727,436,503

(2)전환권대가	320,314,800	2,087,414,667	3,962,507,640

(3)기타자본잉여금	36,456,463,275	36,456,463,275	35,132,497,275

Ⅲ.기타포괄손익누계액	0	151,846,593	524,001,024

(1)기타포괄손익-공정가치측정평가이익	0	151,846,593	524,001,024

Ⅳ.이익잉여금(결손금)	24,841,901,900	9,657,235,600	18,026,227,022

(1)이익준비금	2,918,200,000	2,918,200,000	2,918,200,000

(2)미처분이익잉여금(미처리결손금)	21,923,701,900	6,739,035,600	15,108,027,022

자본총계	166,867,794,992	111,872,620,073	113,450,446,964

자본과부채총계	347,937,579,509	274,904,169,512	289,296,274,077

포괄손익계산서
제 37 기 2021.01.01 부터 2021.12.31 까지
제 36 기 2020.01.01 부터 2020.12.31 까지
제 35 기 2019.01.01 부터 2019.12.31 까지
(단위 : 원)

제 37 기	제 36 기	제 35 기

Ⅰ.수익(매출액)	466,932,503,112	332,913,377,834	311,766,940,506

(1)재화의 판매로 인한 수익(매출액)	466,668,443,972	332,829,132,144	311,624,960,706

1.국내매출액	397,633,323,509	273,379,319,184	256,769,969,370

2.수출매출액	69,035,120,463	59,449,812,960	54,854,991,336

(2)용역의 제공으로 인한 수익(매출액)	264,059,140	84,245,690	141,979,800

1.임가공매출	264,059,140	84,245,690	141,979,800

Ⅱ.매출원가	437,103,250,757	325,944,200,124	313,189,621,048

(1)재화의 판매로 인한 수익(매출액)에 대한 매출원가	436,933,561,127	325,890,236,076	313,076,606,062

1.제품매출원가	436,933,561,127	325,890,236,076	313,076,606,062

(2)용역의 제공으로 인한 수익(매출액)에 대한 매출원가	169,689,630	53,964,048	113,014,986

1.임가공매출원가	169,689,630	53,964,048	113,014,986

Ⅲ.매출총이익	29,829,252,355	6,969,177,710	(1,422,680,542)

Ⅳ.판매비와관리비	11,550,014,469	10,997,386,722	10,750,717,699

Ⅴ.영업이익(손실)	18,279,237,886	(4,028,209,012)	(12,173,398,241)

Ⅵ.기타이익	3,183,438,312	1,483,078,914	1,631,931,074

(1)수입임대료	799,324,978	873,881,586	757,025,989

(2)당기손익-공정가치측정평가이익	11,538,100	5,127,910	0

(3)외환차익	231,917,893	172,928,359	442,041,469

(4)외화환산이익	5,731,392	434,407	6,494,282

(5)유형자산처분이익	11,487,098	40,051,531	4,604,282

(6)기타포괄손익-공정가치측정금융자산처분이익	1,381,644,165	0	481,505

(7)잡이익	741,794,686	390,655,121	421,283,547

Ⅶ.기타손실	116,191,221	699,030,861	59,803,319,596

(1)당기손익-공정가치측정평가손실	1,110,600	11,231,600	8,790,630

(2)외환차손	18,511,244	556,817,289	223,229,508

(3)외화환산손실	21,071,872	36,009,083	32,934,792

(4)유형자산처분손실	0	830,851	3,956,741

(5)유형자산손상차손	0	0	59,485,521,617

(6)투자자산처분손실	4,868,166	2,968,003	99,286

(7)매출채권처분손실	22,438,753	0	0

(8)기부금	23,602,000	35,600,000	43,400,000

(9)잡손실	24,588,586	55,574,035	5,387,022

Ⅷ.금융수익	131,287,953	368,869,034	439,331,002

(1)이자수익	83,113,761	133,210,973	361,989,091

(2)배당금수익(금융수익)	2,104,000	2,293,200	2,382,400

(3)외환차익(금융수익)	32,903,299	102,782,940	7,485,110

(4)외화환산이익(금융수익)	13,166,893	130,581,921	67,474,401

Ⅸ.금융원가	4,626,664,973	6,487,239,113	8,244,221,523

(1)이자비용	4,365,047,491	5,806,977,040	6,298,315,191

(2)사채상환손실(금융원가)	0	561,830,608	1,796,490,870

(3)외환차손(금융원가)	219,646,476	84,665,760	122,329,929

(4)외화환산손실(금융원가)	41,971,006	33,765,705	27,085,533

Ⅹ.법인세비용차감전순이익(손실)	16,851,107,957	(9,362,531,038)	(78,149,677,284)

XI.법인세비용	1,175,584,023	(522,090,498)	(1,438,207,505)

XⅡ.당기순이익(손실)	15,675,523,934	(8,840,440,540)	(76,711,469,779)

XⅢ.기타포괄손익	(642,704,227)	99,294,687	(635,405,997)

(1)당기손익으로 재분류되지 않는 항목(세전기타포괄손익)	(642,704,227)	471,449,118	(639,117,232)

1.확정급여제도의 재측정손익(세전기타포괄손익)	(642,704,227)	471,449,118	(639,117,232)

(2)당기손익으로 재분류될 수 있는 항목(세전기타포괄손익)	0	(372,154,431)	3,711,235

1.기타포괄손익-공정가치측정평가손익	0	(372,154,431)	3,711,235

XIV.총포괄손익	15,032,819,707	(8,741,145,853)	(77,346,875,776)

XV.주당이익

(1)기본주당이익(손실) (단위 : 원)	161	(125)	(1,098)

1.계속영업기본주당이익(손실) (단위 : 원)	161	(125)	(1,098)

(2)희석주당이익(손실) (단위 : 원)	146	(125)	(1,098)

1.계속영업희석주당이익(손실) (단위 : 원)	146	(125)	(1,098)

자본변동표
제 37 기 2021.01.01 부터 2021.12.31 까지
제 36 기 2020.01.01 부터 2020.12.31 까지
제 35 기 2019.01.01 부터 2019.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타포괄손익누계액	이익잉여금	자본 합계

2019.01.01 (Ⅰ.기초자본)	34,800,000,000	56,070,121,375	520,289,789	95,376,814,033	186,767,225,197

Ⅱ.당기순이익(손실)	0	0	0	(76,711,469,779)	(76,711,469,779)

Ⅲ.전환사채의전환	277,777,500	176,133,893	0	0	453,911,393

Ⅳ.전환권대가의변동	0	3,576,186,150	0	0	3,576,186,150

Ⅴ.유상증자

Ⅵ.기타포괄손익	(1)기타포괄손익-공정가치 측정 금융자산 평가이익	0	0	3,711,235	0	3,711,235

(2)순확정급여부채의채측정요소	0	0	0	(639,117,232)	(639,117,232)

2019.12.31 (Ⅶ.기말자본)	35,077,777,500	59,822,441,418	524,001,024	18,026,227,022	113,450,446,964

2020.01.01 (Ⅰ.기초자본)	35,077,777,500	59,822,441,418	524,001,024	18,026,227,022	113,450,446,964

Ⅱ.당기순이익(손실)	0	0	0	(8,840,440,540)	(8,840,440,540)

Ⅲ.전환사채의전환	6,809,519,000	0	0	0	6,809,519,000

Ⅳ.전환권대가의변동	0	353,799,962	0	0	353,799,962

Ⅴ.유상증자

Ⅵ.기타포괄손익	(1)기타포괄손익-공정가치 측정 금융자산 평가이익	0	0	(372,154,431)	0	(372,154,431)

(2)순확정급여부채의채측정요소	0	0	0	471,449,118	471,449,118

2020.12.31 (Ⅶ.기말자본)	41,887,296,500	60,176,241,380	151,846,593	9,657,235,600	111,872,620,073

2021.01.01 (Ⅰ.기초자본)	41,887,296,500	60,176,241,380	151,846,593	9,657,235,600	111,872,620,073

Ⅱ.당기순이익(손실)	0	0	0	15,675,523,934	15,675,523,934

Ⅲ.전환사채의전환	9,428,564,000	0	0	0	9,428,564,000

Ⅳ.전환권대가의변동	0	(281,633,237)	0	0	(281,633,237)

Ⅴ.유상증자	10,000,000,000	20,815,424,449	0	0	30,815,424,449

Ⅵ.기타포괄손익	(1)기타포괄손익-공정가치 측정 금융자산 평가이익	0	0	(151,846,593)	151,846,593	0

(2)순확정급여부채의채측정요소	0	0	0	(642,704,227)	(642,704,227)

2021.12.31 (Ⅶ.기말자본)	61,315,860,500	80,710,032,592	0	24,841,901,900	166,867,794,992

현금흐름표
제 37 기 2021.01.01 부터 2021.12.31 까지
제 36 기 2020.01.01 부터 2020.12.31 까지
제 35 기 2019.01.01 부터 2019.12.31 까지
(단위 : 원)

제 37 기	제 36 기	제 35 기

Ⅰ.영업활동현금흐름	(28,053,513,184)	1,785,102,259	3,330,419,340

(1)영업에서 창출된 현금	(24,032,117,004)	4,354,878,540	7,274,582,400

1.당기순이익(손실)	15,675,523,934	(8,840,440,540)	(76,711,469,779)

2.조정	10,775,003,276	12,299,943,110	79,040,573,199

가.법인세비용	1,175,584,023	(522,090,498)	(1,438,207,505)

나.이자비용	4,336,529,593	5,625,910,889	6,298,315,191

다.외환환산손실	63,042,878	69,774,788	60,020,325

라.감가상각비	4,715,048,367	4,723,325,644	11,533,199,254

마.무형자산상각비	70,071,926	70,071,926	70,071,926

바.퇴직급여	1,988,834,745	2,123,693,196	2,093,669,857

사.당기손익-공정가치평가손실	1,110,600	11,231,600	8,790,630

아.유가증권처분손실	0	0	52,150

자.유형자산처분손실	0	0	3,956,741

차.유형자산손상차손	0	0	59,485,521,617

카.사채상환손실	0	561,830,608	1,796,490,870

타.대손상각비(대손충당금환입)	(66,433,447)	(92,156,632)	(428,363,401)

파.유형자산처분이익	(11,487,098)	0	(4,604,282)

하.이자수익	(83,113,761)	(133,210,973)	(361,989,091)

거.배당금수익	(2,104,000)	(2,293,200)	(2,382,400)

너.외환환산이익	(18,898,285)	(131,016,328)	(73,968,683)

더.기타포괄손익-공정가치측정금융자산처분이익	(1,381,644,165)	0	0

러.당기손익-공정가치평가이익	(11,538,100)	(5,127,910)	0

3.자산및부채의증감	(50,482,644,214)	895,375,970	4,945,478,980

가.매출채권의감소(증가)	(26,017,292,611)	(793,706,061)	5,874,320,970

나.미수금의감소(증가)	(1,185,873,440)	336,934,484	(112,901,892)

다.선급금의감소(증가)	(29,940,420)	(9,661,200)	203,030,000

라.선급비용의감소(증가)	(432,433)	16,732,430	(36,787,305)

마.재고자산의감소(증가)	(33,437,635,142)	2,128,860,902	(964,296,781)

바.매입채무의증가(감소)	11,361,980,717	829,558,374	1,229,138,347

사.미지급금의증가(감소)	62,867,605	85,985,281	165,815,789

아.선수금의증가(감소)	0	(97,677,420)	97,677,420

자.예수금의증가(감소)	(72,005,641)	199,466,691	7,217,950

차.미지급비용의증가(감소)	1,288,192,640	(298,557,603)	(57,271,403)

카.미지급배당금의증가(감소)	0	(105,420)	0

타.선수수익의증가(감소)	2,064,200	(2,064,200)	57,946,200

파.퇴직급여의지급	(1,504,854,180)	(1,663,311,810)	(1,923,281,230)

하.사외적립자산의감소(증가)	(800,582,186)	76,472,322	128,685,115

거.배출부채의증가(감소)	(149,133,323)	86,449,200	276,185,800

(2)이자수취(영업)	83,113,761	133,210,973	379,203,206

(3)이자지급(영업)	(4,114,325,431)	(3,764,273,416)	(4,310,458,114)

(4)배당금수취(영업)	2,104,000	2,293,200	2,382,400

(5)법인세납부(영업)	0	0	(15,290,552)

(6)법인세환급(영업)	7,711,490	1,058,992,962	0

Ⅱ.투자활동현금흐름	(4,709,161,179)	(1,675,881,927)	(6,840,098,860)

(1)투자활동으로인한현금유입액	3,753,679,163	54,923,614	1,314,016,425

1.만기보유금융자산의상환	0	53,385	2,339,153

2.단기대여금의 감소	0	0	1,039,500,000

3.유형자산의 처분	110,961,273	14,870,229	37,177,272

4.기타포괄손익-공정가치측정금융자산의처분	2,392,717,890	0	0

5.임차보증금의 감소	0	0	200,000,000

6.임대보증금의 증가	0	40,000,000	35,000,000

7.단기금융상품의 감소	1,250,000,000	0	0

(2)투자활동으로인한현금유출액	(8,462,840,342)	(1,730,805,541)	(8,154,115,285)

1.단기금융상품의 증가	0	600,000,000	0

2.장기금융상품의 증가	210,000,000	180,000,000	180,000,000

3.종업원장기대여금의증가	629,036,980	0	0

4.만기보유금융자산의취득	0	2,125,740	2,245,000

5.유형자산의 취득	7,477,047,362	948,679,801	7,896,870,285

6.무형자산의 취득	146,756,000	0	0

7.임대보증금의 감소	0	0	75,000,000

Ⅲ.재무활동현금흐름	43,394,256,075	(9,305,320,648)	5,530,181,833

(1)재무활동으로인한현금유입액	355,284,630,199	237,660,184,625	237,280,192,040

1.단기차입금의차입	324,469,205,750	230,660,404,625	221,280,472,040

2.장기차입금의차입	0	4,000,000,000	0

3.전환사채의증가	0	2,999,780,000	15,999,720,000

4.유상증자	30,815,424,449	0	0

(2)재무활동으로인한현금유출액	(311,890,374,124)	(246,965,505,273)	(231,750,010,207)

1.단기차입금의상환	308,042,090,674	235,395,532,369	208,078,368,411

2.유동성장기부채의 상환	3,800,000,000	5,224,160,004	9,596,639,996

3.리스부채의 상환	48,270,600	52,222,900	60,772,800

4.전환사채의 상환	0	6,293,590,000	14,014,228,500

5.단주대금	12,850	0	500

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	10,631,581,712	(9,196,100,316)	2,020,502,313

Ⅴ.현금및현금성자산에 대한 환율변동효과	(18,827,153)	(29,453,804)	(27,085,533)

Ⅵ.현금및현금성자산의순증가(감소)	10,612,754,559	(9,225,554,120)	1,993,416,780

Ⅶ.기초현금및현금성자산	22,582,792,148	31,808,346,268	29,814,929,488

Ⅷ.기말현금및현금성자산	33,195,546,707	22,582,792,148	31,808,346,268

이익잉여금 처분계산서
제 37 기 2021.01.01 부터 2021.12.31 까지(처분예정일 : 2022.03.25)
제 36 기 2020.01.01 부터 2020.12.31 까지(처분확정일 : 2021.03.26)
제 35 기 2019.01.01 부터 2019.12.31 까지(처분확정일 : 2020.03.20)
(단위 : 원)

과 목	제 37 기	제 36 기	제 35 기

I.미처분이익잉여금	21,923,701,900	6,739,035,600	15,108,027,022

1.전기이월미처분이익잉여금	6,739,035,600	15,108,027,022	92,458,614,033

2.확정급여제도의 재측정요소	(642,704,227)	471,449,118	(639,117,232)

3.기타포괄손익-공정가치측정평가이익	151,846,593

4.당기순이익(손실)	15,675,523,934	(8,840,440,540)	(76,711,469,779)

II.임의적립금의이입액	-	-	-

III.이익잉여금처분액	-	-	-

1.이익준비금	-	-	-

2.배당금 (현금배당 주당배당금(률) : 보통주 제 37 기 : 무배당 제 36 기 : 무배당 제 35 기 : 무배당)	-	-	-

Ⅳ.차기이월미처분이익잉여금	6,739,035,600	6,739,035,600	15,108,027,022