조일알미늄 분기보고서 (2020.03)
4. 재무제표

재무상태표
제 36 기 1분기말 2020.03.31 현재
제 35 기말 2019.12.31 현재
(단위 : 원)

제 36 기 1분기말	제 35 기말

자산

Ⅰ.유동자산	148,076,353,157	151,468,983,584

(1)현금및현금성자산	27,179,231,026	31,808,346,268

1.현금	2,312,064	2,073,144

2.현금성자산	27,176,918,962	31,806,273,124

(2)매출채권 및 기타유동채권	63,746,180,914	62,489,082,866

1.매출채권	63,739,356,092	62,401,361,771

대손충당금	(839,000,338)	(841,626,813)

2.단기미수금	372,748,534	452,033,091

3.단기선급금	69,909,090	31,521,860

4.단기선급비용	403,167,536	445,792,957

(3)당기법인세자산	63,610,622	56,535,452

1.당기법인세자산	63,610,622	56,535,452

(4)기타유동금융자산	1,314,716,740	731,685,035

1.단기금융상품	1,250,000,000	650,000,000

2.유동 기타포괄손익-공정가치금융자산	64,716,740	81,685,035

(5)재고자산	55,772,613,855	56,383,333,963

1.제품	15,282,983,246	13,775,038,527

평가충당금	(572,240,636)	(566,606,327)

2.재공품	31,123,604,776	34,197,080,234

평가충당금	(995,343,265)	(1,330,900,488)

3.원재료	6,156,302,520	6,274,947,260

4.저장품	3,072,450,125	3,425,865,342

5.미착품	1,704,857,089	607,909,415

Ⅱ.비유동자산	137,024,430,010	137,827,290,493

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

1.장기보증금자산	159,834,000	159,834,000

(2)유형자산	80,036,055,347	80,861,311,933

1.토지	35,370,625,000	35,370,625,000

2.건물	30,829,305,417	30,807,596,987

감가상각누계액	(11,392,320,532)	(11,342,274,345)

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

3.구축물	1,634,033,377	1,558,033,377

감가상각누계액	(1,169,505,671)	(1,165,599,250)

손상차손누계액	(222,375,613)	(222,375,613)

4.기계장치	202,997,463,986	202,933,113,526

정부보조금	(2,045,044,131)	(2,108,987,266)

감가상각누계액	(119,842,522,718)	(118,722,722,947)

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

5.차량운반구	1,675,487,294	1,693,922,164

감가상각누계액	(1,043,128,761)	(1,189,025,351)

손상차손누계액	(286,103,401)	(286,103,401)

6.기타유형자산	11,234,084,219	11,205,784,219

감가상각누계액	(8,779,187,623)	(8,737,529,307)

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

7.리스사용권자산	79,014,138	79,014,138

감가상각누계액	(43,896,744)	(35,117,395)

손상차손누계액	(24,874,404)	(24,874,404)

(3)투자부동산	53,970,506,943	53,975,592,859

1.토지	53,285,567,910	53,285,567,910

2.건물	1,017,183,780	1,017,183,780

3.감가상각누계액(투자부동산)	(332,244,747)	(327,158,831)

(4)영업권 이외의 무형자산	692,488,930	710,006,911

1.기타무형자산	692,488,930	710,006,911

(5)기타비유동금융자산	2,165,544,790	2,120,544,790

1.장기금융상품	452,000,000	407,000,000

2.비유동 기타포괄손익-공정가치금융자산	1,713,544,790	1,713,544,790

자산총계	285,100,783,167	289,296,274,077

부채

Ⅰ.유동부채	128,454,543,082	135,946,367,069

(1)매입채무 및 기타유동채무	12,891,598,154	12,905,813,491

1.단기매입채무	6,800,459,250	6,155,997,368

2.단기미지급금	538,057,945	299,188,110

3.단기선수금	158,889,346	98,753,453

4.단기예수금	73,131,260	129,394,740

5.단기미지급비용	4,522,691,162	5,411,767,440

6.미지급배당금	180,380	180,380

7.단기임대보증금	275,650,000	275,650,000

8.유동배출부채	476,935,800	476,935,800

9.단기선수수익	45,603,011	57,946,200

(2)단기차입금	111,834,458,836	117,608,730,260

1.단기차입금	108,059,458,831	112,384,570,256

2.유동성장기차입금	3,775,000,005	5,224,160,004

(3)유동성전환사채	3,728,486,092	5,431,823,318

1.유동성전환사채	4,000,000,000	6,000,000,000

2.사채상환할증금	310,532,000	465,798,000

3.사채할인발행차금	(27,435,277)	(48,737,362)

4.전환권조정	(554,610,631)	(985,237,320)

Ⅱ.비유동부채	46,143,946,350	39,899,460,044

(1)장기매입채무 및 기타비유동채무	628,353,838	578,841,853

1.장기미지급금	541,840,899	523,556,923

2.장기임대보증금	50,000,000	10,000,000

3.비유동리스부채	36,512,939	45,284,930

(2)장기차입금	21,100,000,000	18,050,000,000

1.장기차입금	21,100,000,000	18,050,000,000

(3)전환사채	14,849,349,356	12,080,597,133

1.전환사채	19,000,000,000	16,000,000,000

2.사채상환할증금	1,188,203,000	1,000,592,000

3.사채할인발행차금	(221,520,602)	(238,078,203)

4.전환권조정	(5,117,333,042)	(4,681,916,664)

(4)퇴직급여부채	9,566,243,156	9,190,021,058

1.확정급여채무의현재가치	14,290,080,291	14,090,577,199

2.사외적립자산의공정가치	(4,723,837,135)	(4,900,556,141)

부채총계	174,598,489,432	175,845,827,113

자본

Ⅰ.자본금	35,077,777,500	35,077,777,500

(1)보통주자본금	35,077,777,500	35,077,777,500

Ⅱ.자본잉여금	60,402,317,978	59,822,441,418

(1)주식발행초과금	20,727,436,503	20,727,436,503

(2)전환권대가	4,090,546,200	3,962,507,640

(3)기타자본잉여금	35,584,335,275	35,132,497,275

Ⅲ.기타포괄손익누계액	524,001,024	524,001,024

(1)기타포괄손익-공정가치평가이익	524,001,024	524,001,024

Ⅳ.이익잉여금(결손금)	14,498,197,233	18,026,227,022

(1)이익준비금	2,918,200,000	2,918,200,000

(2)미처분이익잉여금(미처리결손금)	11,579,997,233	15,108,027,022

자본총계	110,502,293,735	113,450,446,964

자본과부채총계	285,100,783,167	289,296,274,077

포괄손익계산서
제 36 기 1분기 2020.01.01 부터 2020.03.31 까지
제 35 기 1분기 2019.01.01 부터 2019.03.31 까지
(단위 : 원)

제 36 기 1분기	제 35 기 1분기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	82,332,613,146	82,332,613,146	76,171,178,739	76,171,178,739

(1)재화의 판매로 인한 수익(매출액)	82,307,524,406	82,307,524,406	76,143,961,539	76,143,961,539

1.국내매출액	68,808,795,547	68,808,795,547	63,381,612,676	63,381,612,676

2.수출매출액	13,498,728,859	13,498,728,859	12,762,348,863	12,762,348,863

(2)용역의 제공으로 인한 수익(매출액)	25,088,740	25,088,740	27,217,200	27,217,200

1.임가공매출	25,088,740	25,088,740	27,217,200	27,217,200

Ⅱ.매출원가	81,858,960,061	81,858,960,061	75,329,636,575	75,329,636,575

(1)재화의 판매로 인한 수익(매출액)에 대한 매출원가	81,841,748,783	81,841,748,783	75,307,447,916	75,307,447,916

1.제품매출원가	81,841,748,783	81,841,748,783	75,307,447,916	75,307,447,916

(2)용역의 제공으로 인한 수익(매출액)에 대한 매출원가	17,211,278	17,211,278	22,188,659	22,188,659

1.임가공매출원가	17,211,278	17,211,278	22,188,659	22,188,659

Ⅲ.매출총이익	473,653,085	473,653,085	841,542,164	841,542,164

Ⅳ.판매비와관리비	2,662,938,987	2,662,938,987	2,464,625,761	2,464,625,761

Ⅴ.영업이익(손실)	(2,189,285,902)	(2,189,285,902)	(1,623,083,597)	(1,623,083,597)

Ⅵ.기타이익	556,341,041	556,341,041	529,953,212	529,953,212

(1)수입임대료	218,850,209	218,850,209	200,401,960	200,401,960

(2)외환차익	143,601,603	143,601,603	61,410,882	61,410,882

(3)외화환산이익	15,786,552	15,786,552	33,393,933	33,393,933

(4)유형자산처분이익	37,733,349	37,733,349	727,272	727,272

(5)잡이익	140,369,328	140,369,328	234,019,165	234,019,165

Ⅶ.기타손실	45,645,961	45,645,961	18,123,531	18,123,531

(1)당기손익-공정가치평가손실	16,914,910	16,914,910	5,404,220	5,404,220

(2)외환차손	253,637	253,637	439,983	439,983

(3)외화환산손실	14,043,679	14,043,679	1,575,124	1,575,124

(4)투자자산처분손실	64,958	64,958	31,333	31,333

(5)기부금	9,900,000	9,900,000	6,700,000	6,700,000

(6)잡손실	4,468,777	4,468,777	3,972,871	3,972,871

Ⅷ.금융수익	57,248,868	57,248,868	106,083,830	106,083,830

(1)이자수익	45,959,234	45,959,234	84,111,929	84,111,929

(2)외환차익(금융수익)	0	0	579,072	579,072

(3)외화환산이익(금융수익)	11,289,634	11,289,634	21,392,829	21,392,829

Ⅸ.금융원가	1,937,221,870	1,937,221,870	1,569,229,284	1,569,229,284

(1)이자비용	1,614,328,739	1,614,328,739	1,542,109,560	1,542,109,560

(2)사채상환손실(금융원가)	225,497,945	225,497,945	0	0

(3)외환차손(금융원가)	27,379	27,379	900,556	900,556

(4)외화환산손실(금융원가)	97,367,807	97,367,807	26,219,168	26,219,168

Ⅹ.법인세비용차감전순이익(손실)	(3,558,563,824)	(3,558,563,824)	(2,574,399,370)	(2,574,399,370)

XI.법인세비용	34,885,971	34,885,971	(597,291,592)	(597,291,592)

XⅡ.당기순이익(손실)	(3,523,677,853)	(3,523,677,853)	(3,171,690,962)	(3,171,690,962)

XⅢ.기타포괄손익	(4,351,936)	(4,351,936)	(7,633,514)	(7,633,514)

(1)당기손익으로 재분류되지 않는 항목(세전기타포괄손익)	(4,351,936)	(4,351,936)	(7,633,514)	(7,633,514)

1.확정급여제도의 재측정손익(세전기타포괄손익)	(4,351,936)	(4,351,936)	(7,633,514)	(7,633,514)

XIV.총포괄손익	(3,528,029,789)	(3,528,029,789)	(3,179,324,476)	(3,179,324,476)

XV.주당이익

(1)기본주당이익(손실) (단위 : 원)	(50)	(50)	(46)	(46)

1.계속영업기본주당이익(손실) (단위 : 원)	(50)	(50)	(46)	(46)

자본변동표
제 36 기 1분기 2020.01.01 부터 2020.03.31 까지
제 35 기 1분기 2019.01.01 부터 2019.03.31 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	3,171,690,962	(3,171,690,962)

Ⅲ.전환권대가	0	0	0	0	0

Ⅳ.전환사채의전환	0	0	0	0

Ⅴ.전환권대가의변동	0	0	0	0	0

Ⅵ.기타포괄손익	(1)기타포괄손익-공정가치 측정 금융자산 평가이익	0	0	0	0	0

(2)순확정급여부채의채측정요소	0	0	0	7,633,514	7,633,514

Ⅶ.배당금지급	0	0	0	0	0

2019.03.31 (Ⅷ.기말자본)	34,800,000,000	56,070,121,375	520,289,789	92,197,489,557	183,587,900,721

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	3,523,677,853	(3,523,677,853)

Ⅲ.전환권대가	0	0	0	0	0

Ⅳ.전환사채의전환	0	0	0	0	0

Ⅴ.전환권대가의변동	0	579,876,560	0	0	579,876,560

Ⅵ.기타포괄손익	(1)기타포괄손익-공정가치 측정 금융자산 평가이익	0	0	0	0	0

(2)순확정급여부채의채측정요소	0	0	0	4,351,936	4,351,936

Ⅶ.배당금지급	0	0	0	0	0

2020.03.31 (Ⅷ.기말자본)	35,077,777,500	60,402,317,978	524,001,024	14,498,197,233	110,502,293,735

현금흐름표
제 36 기 1분기 2020.01.01 부터 2020.03.31 까지
제 35 기 1분기 2019.01.01 부터 2019.03.31 까지
(단위 : 원)

제 36 기 1분기	제 35 기 1분기

Ⅰ.영업활동현금흐름	(1,741,420,477)	4,927,591,209

(1)영업에서 창출된 현금	(745,707,740)	5,664,474,623

1.당기순이익(손실)	(3,523,677,853)	(3,171,690,962)

2.조정	3,569,552,791	5,138,911,330

가.법인세비용	(34,885,971)	597,291,592

나.이자비용	1,573,917,781	1,542,109,560

다.외환환산손실	111,411,486	27,794,292

라.감가상각비	1,203,865,105	2,828,572,883

마.무형자산상각비	17,517,981	17,517,981

바.퇴직급여	530,923,299	494,682,429

사.유가증권처분손실	52,150	53,536

아.사채상환손실	225,497,945	0

자.당기손익-공정가치평가손실	16,914,910	5,404,220

차.대손상각비(대손충당금환입)	(2,626,475)	(235,616,472)

카.이자수익	(45,959,234)	(84,111,929)

타.외환환산이익	(27,076,186)	(54,786,762)

3.자산및부채의증감	(791,582,678)	3,697,254,255

가.매출채권의감소(증가)	(1,327,075,475)	(808,691,818)

나.미수금의감소(증가)	79,284,557	29,809,904

다.선급금의감소(증가)	(38,387,230)	209,650,860

라.선급비용의감소(증가)	39,185,585	(228,631,075)

마.재고자산의감소(증가)	610,720,108	(2,035,146,164)

바.매입채무의증가(감소)	635,285,909	7,123,740,040

사.미지급금의증가(감소)	257,153,811	286,446,555

아.선수금의증가(감소)	60,135,893	0

자.예수금의증가(감소)	(56,263,480)	(12,847,090)

차.미지급비용의증가(감소)	(878,998,561)	(460,562,455)

카.선수수익의증가(감소)	(12,343,189)	0

타.퇴직급여의지급	(357,845,920)	(636,087,370)

파.사외적립자산의감소(증가)	197,565,314	229,572,868

(2)이자수취(영업)	45,959,234	80,164,672

(3)이자지급(영업)	(1,034,596,801)	(806,029,336)

(4)법인세납부(영업)	(7,075,170)	(11,018,750)

Ⅱ.투자활동현금흐름	(978,521,368)	(4,857,364,840)

(1)투자활동으로인한현금유입액	55,376,522	201,111,464

1.만기보유금융자산의상환	2,246,235	1,111,464

2.유형자산의 처분	13,130,287	0

3.임차보증금의 감소	0	200,000,000

4.임대보증금의 증가	40,000,000	0

(2)투자활동으로인한현금유출액	(1,033,897,890)	(5,058,476,304)

1.단기금융상품의증가	600,000,000	3,000,000,000

2.장기금융상품의 증가	45,000,000	45,000,000

3.만기보유금융자산의취득	2,245,000	1,165,000

4.유형자산의 취득	386,652,890	2,012,311,304

Ⅲ.재무활동현금흐름	(1,920,463,031)	(6,934,128,093)

(1)재무활동으로인한현금유입액	61,124,833,719	49,643,681,616

1.단기차입금의차입	54,125,053,719	49,643,681,616

2.장기차입금의차입	4,000,000,000	0

3.전환사채의증가	2,999,780,000	0

(2)재무활동으로인한현금유출액	(63,045,296,750)	(56,577,809,709)

1.단기차입금의상환	58,547,532,951	54,178,649,710

2.유동성장기부채의 상환	2,399,159,999	2,399,159,999

3.리스부채의 상환	9,445,800	0

4.전환사채의 상환	2,089,158,000	0

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(4,640,404,876)	(6,863,901,724)

Ⅴ.현금및현금성자산에 대한 환율변동효과	11,289,634	21,392,829

Ⅵ.현금및현금성자산의순증가(감소)	(4,629,115,242)	(6,842,508,895)

Ⅶ.기초현금및현금성자산	31,808,346,268	29,814,929,488

Ⅷ.기말현금및현금성자산	27,179,231,026	22,972,420,593