조일알미늄 사업보고서 (2022.12)
4. 재무제표

재무상태표
제 38 기 2022.12.31 현재
제 37 기 2021.12.31 현재
제 36 기 2020.12.31 현재
(단위 : 원)

제 38 기	제 37 기	제 36 기

자산

Ⅰ.유동자산	215,659,159,961	211,525,739,717	141,191,520,676

(1)현금및현금성자산	23,515,771,345	33,195,546,707	22,582,792,148

1.현금	2,549,392	2,154,246	1,892,354

2.현금성자산	23,513,221,953	33,193,392,461	22,580,899,794

(2)매출채권 및 기타유동채권	85,995,333,341	90,550,003,607	63,026,601,767

1.매출채권	83,797,699,903	88,811,197,936	63,084,445,173

대손충당금	0	(335,447,959)	(674,608,679)

2.단기미수금	1,091,173,631	1,300,972,047	115,098,607

3.단기선급금	403,100,000	71,123,480	41,183,060

4.단기선급비용	703,359,807	702,158,103	439,984,436

5.당기법인세자산	0	0	20,499,170

(3)기타유동금융자산	254,345,490	88,081,200	1,327,653,700

1.단기금융상품	0	0	1,250,000,000

2.유동 기타포괄손익-공정가치 측정 금융자산	75,869,600	88,081,200	77,653,700

3.종업원단기대여금	178,475,890	0	0

(4)재고자산	105,893,709,785	87,692,108,203	54,254,473,061

1.제품	24,240,856,698	14,853,667,333	8,241,414,291

평가충당금	(382,242,474)	0	0

2.재공품	65,071,060,796	55,198,359,933	34,077,589,247

평가충당금	(1,650,175,152)	0	0

3.원재료	12,049,061,915	5,398,007,426	6,045,171,585

평가충당금	(1,672,383,906)	0	0

4.저장품	3,123,558,536	3,389,222,096	3,460,128,546

5.미착품	5,113,973,372	8,852,851,415	2,430,169,392

Ⅱ.비유동자산	152,021,430,381	136,411,839,792	133,712,648,836

(1)장기매출채권 및 기타비유동채권	544,834,000	159,834,000	159,834,000

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

2.장기미수금	385,000,000	0	0

(2)유형자산	88,593,436,230	80,048,228,241	77,134,206,941

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

2.건물	32,415,194,347	30,829,305,417	30,829,305,417

감가상각누계액	(12,248,916,816)	(11,884,043,859)	(11,603,059,102)

손상차손누계액	(11,012,994,996)	(11,012,994,996)	(11,012,994,996)

3.구축물	1,827,921,197	1,827,921,197	1,746,921,197

감가상각누계액	(1,230,112,495)	(1,206,171,943)	(1,184,755,891)

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

4.기계장치	221,800,288,028	205,456,876,786	203,011,463,986

감가상각누계액	(131,934,395,098)	(127,450,040,588)	(123,102,264,739)

손상차손누계액	(45,963,166,382)	(46,523,349,138)	(46,523,349,138)

정부보조금	(1,689,818,842)	(1,597,442,185)	(1,853,214,725)

5.차량운반구	1,904,232,535	1,798,910,535	1,672,254,135

감가상각누계액	(1,131,290,789)	(1,080,141,798)	(1,093,733,501)

손상차손누계액	(257,653,888)	(282,255,497)	(283,828,180)

6.기타유형자산	11,492,927,419	11,365,487,219	11,280,244,219

감가상각누계액	(9,213,402,086)	(9,075,526,397)	(8,906,825,539)

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

7.건설중인자산	0	5,006,395,962	377,000,000

8.리스사용권자산	132,018,807	174,086,213	121,081,544

감가상각누계액	(46,989,746)	(48,383,722)	(64,758,377)

손상차손누계액	0	0	(24,874,404)

(3)투자부동산	53,914,561,838	53,934,905,512	53,955,249,185

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)	(388,189,852)	(367,846,178)	(347,502,505)

(4)영업권 이외의 무형자산	546,081,133	617,485,059	639,934,985

1.기타무형자산	546,081,133	617,485,059	639,934,985

(5)기타비유동금융자산	1,322,350,000	1,651,386,980	1,823,423,725

1.장기금융상품	1,097,000,000	797,000,000	587,000,000

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

3.종업원장기대여금	0	629,036,980	0

(6)기타비유동자산	7,100,167,180	0	0

1.이연법인세자산	7,100,167,180	0	0

자산총계	367,680,590,342	347,937,579,509	274,904,169,512

부채

Ⅰ.유동부채	164,284,251,035	160,232,629,300	135,002,980,130

(1)매입채무 및 기타유동채무	30,302,936,076	26,589,691,229	13,626,810,641

1.단기매입채무	20,318,936,307	18,344,877,883	6,985,369,261

2.단기미지급금	1,344,654,388	328,992,357	318,941,829

3.단기선수금	75,286,800	1,076,033	1,076,033

4.단기예수금	834,831,528	256,855,790	328,861,431

5.단기미지급비용	7,094,617,893	6,360,530,314	5,074,321,103

6.미지급배당금	74,960	74,960	74,960

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

8.유동배출부채	60,672,000	414,251,677	563,385,000

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

10.유동리스부채	0	16,328,005	23,249,024

11.미지급법인세	240,266,000	483,108,010	0

(2)단기차입금	133,981,314,959	131,760,264,528	111,323,172,492

1.단기차입금	130,181,314,959	123,960,264,528	107,523,172,492

2.유동성장기차입금	3,800,000,000	7,800,000,000	3,800,000,000

(3)유동성전환사채	0	1,882,673,543	10,052,996,997

1.유동성전환사채	0	2,000,000,000	11,850,000,000

2.사채상환할증금	0	125,074,000	741,063,450

3.사채할인발행차금	0	(66,344)	(92,836,533)

4.전환권조정	0	(242,334,113)	(2,445,229,920)

Ⅱ.비유동부채	16,483,462,951	20,837,155,217	28,028,569,309

(1)장기매입채무 및 기타비유동채무	832,936,658	757,324,242	656,116,490

1.장기미지급금	692,566,288	642,605,562	589,788,485

2.장기임대보증금	50,000,000	0	50,000,000

3.비유동리스부채	90,370,370	114,718,680	16,328,005

(2)장기차입금	6,650,000,000	10,450,000,000	18,250,000,000

1.장기차입금	6,650,000,000	10,450,000,000	18,250,000,000

(3)퇴직급여부채	9,000,526,293	9,629,830,975	9,122,452,819

1.확정급여채무의현재가치	15,210,337,113	15,357,400,732	14,011,231,473

2.사외적립자산의공정가치	(6,209,810,820)	(5,727,569,757)	(4,888,778,654)

부채총계	180,767,713,986	181,069,784,517	163,031,549,439

자본

Ⅰ.자본금	63,315,860,500	61,315,860,500	41,887,296,500

(1)보통주자본금	63,315,860,500	61,315,860,500	41,887,296,500

Ⅱ.자본잉여금	80,732,756,929	80,710,032,592	60,176,241,380

(1)주식발행초과금	44,276,293,654	43,933,254,517	21,632,363,438

(2)전환권대가	0	320,314,800	2,087,414,667

(3)기타자본잉여금	36,456,463,275	36,456,463,275	36,456,463,275

Ⅲ.기타포괄손익누계액	0	0	151,846,593

(1)기타포괄손익-공정가치측정평가이익	0	0	151,846,593

Ⅳ.이익잉여금(결손금)	42,864,258,927	24,841,901,900	9,657,235,600

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

(2)미처분이익잉여금(미처리결손금)	39,946,058,927	21,923,701,900	6,739,035,600

자본총계	186,912,876,356	166,867,794,992	111,872,620,073

자본과부채총계	367,680,590,342	347,937,579,509	274,904,169,512

포괄손익계산서
제 38 기 2022.01.01 부터 2022.12.31 까지
제 37 기 2021.01.01 부터 2021.12.31 까지
제 36 기 2020.01.01 부터 2020.12.31 까지
(단위 : 원)

제 38 기	제 37 기	제 36 기

Ⅰ.수익(매출액)	562,385,283,324	466,932,503,112	332,913,377,834

(1)재화의 판매로 인한 수익(매출액)	562,215,987,474	466,668,443,972	332,829,132,144

1.국내매출액	461,152,994,919	397,633,323,509	273,379,319,184

2.수출매출액	101,062,992,555	69,035,120,463	59,449,812,960

(2)용역의 제공으로 인한 수익(매출액)	169,295,850	264,059,140	84,245,690

1.임가공매출	169,295,850	264,059,140	84,245,690

Ⅱ.매출원가	534,546,742,976	437,103,250,757	325,944,200,124

(1)재화의 판매로 인한 수익(매출액)에 대한 매출원가	534,416,015,815	436,933,561,127	325,890,236,076

1.제품매출원가	534,416,015,815	436,933,561,127	325,890,236,076

(2)용역의 제공으로 인한 수익(매출액)에 대한 매출원가	130,727,161	169,689,630	53,964,048

1.임가공매출원가	130,727,161	169,689,630	53,964,048

Ⅲ.매출총이익	27,838,540,348	29,829,252,355	6,969,177,710

Ⅳ.판매비와관리비	12,007,369,312	11,550,014,469	10,997,386,722

Ⅴ.영업이익(손실)	15,831,171,036	18,279,237,886	(4,028,209,012)

Ⅵ.기타이익	1,866,116,321	3,183,438,312	1,483,078,914

(1)수입임대료	695,312,587	799,324,978	873,881,586

(2)당기손익-공정가치측정평가이익	247,600	11,538,100	5,127,910

(3)외환차익	613,388,648	231,917,893	172,928,359

(4)외화환산이익	40,506,238	5,731,392	434,407

(5)유형자산처분이익	40,303,536	11,487,098	40,051,531

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

(7)잡이익	476,357,712	741,794,686	390,655,121

Ⅶ.기타손실	246,119,161	116,191,221	699,030,861

(1)당기손익-공정가치측정평가손실	13,802,650	1,110,600	11,231,600

(2)외환차손	28,430,688	18,511,244	556,817,289

(3)외화환산손실	127,306,620	21,071,872	36,009,083

(4)유형자산처분손실	8,362,626	0	830,851

(5)유가증권처분손실	23,240,658	4,868,166	2,968,003

(6)매출채권처분손실	19,120,018	22,438,753	0

(7)기부금	25,820,000	23,602,000	35,600,000

(8)잡손실	35,901	24,588,586	55,574,035

Ⅷ.금융수익	839,579,042	131,287,953	368,869,034

(1)이자수익	239,550,376	83,113,761	133,210,973

(2)배당금수익(금융수익)	2,136,000	2,104,000	2,293,200

(3)외환차익(금융수익)	514,065,639	32,903,299	102,782,940

(4)외화환산이익(금융수익)	83,827,027	13,166,893	130,581,921

Ⅸ.금융원가	7,008,791,422	4,626,664,973	6,487,239,113

(1)이자비용	6,523,455,572	4,365,047,491	5,806,977,040

(2)사채상환손실(금융원가)	0	0	561,830,608

(3)외환차손(금융원가)	426,440,005	219,646,476	84,665,760

(4)외화환산손실(금융원가)	58,895,845	41,971,006	33,765,705

Ⅹ.법인세비용차감전순이익(손실)	11,281,955,816	16,851,107,957	(9,362,531,038)

XI.법인세비용	6,546,923,826	(1,175,584,023)	522,090,498

XⅡ.당기순이익(손실)	17,828,879,642	15,675,523,934	(8,840,440,540)

XⅢ.기타포괄손익	193,477,385	(642,704,227)	99,294,687

(1)당기손익으로 재분류되지 않는 항목(세전기타포괄손익)	193,477,385	(642,704,227)	471,449,118

1.확정급여제도의 재측정손익(세전기타포괄손익)	193,477,385	(642,704,227)	471,449,118

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

1.기타포괄손익-공정가치측정평가손익	0	0	(372,154,431)

XIV.총포괄손익	18,022,357,027	15,032,819,707	(8,741,145,853)

XV.주당이익

(1)기본주당이익(손실) (단위 : 원)	142	161	(125)

1.계속영업기본주당이익(손실) (단위 : 원)	142	161	(125)

(2)희석주당이익(손실) (단위 : 원)	141	146	(125)

1.계속영업희석주당이익(손실) (단위 : 원)	141	146	(125)

자본변동표
제 38 기 2022.01.01 부터 2022.12.31 까지
제 37 기 2021.01.01 부터 2021.12.31 까지
제 36 기 2020.01.01 부터 2020.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타포괄손익누계액	이익잉여금	자본 합계

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.주식발행초과금의변동	0	0	0	0	0

Ⅴ.전환권대가의변동	0	353,799,962	0	0	353,799,962

Ⅵ.유상증자	0	0	0	0	0

Ⅶ.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 (Ⅷ.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.주식발행초과금의변동	0	0	0	0	0

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

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

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

2022.01.01 (Ⅰ.기초자본)	61,315,860,500	80,710,032,592	0	24,841,901,900	166,867,794,992

Ⅱ.당기순이익(손실)	0	0	0	17,828,879,642	17,828,879,642

Ⅲ.전환사채의전환	2,000,000,000	0	0	0	2,000,000,000

Ⅳ.주식발행초과금의변동	0	343,039,137	0	0	343,039,137

Ⅴ.전환권대가의변동	0	(320,314,800)	0	0	(320,314,800)

Ⅵ.유상증자	0	0	0	0	0

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

(2)순확정급여부채의채측정요소	0	0	0	193,477,385	193,477,385

2022.12.31 (Ⅷ.기말자본)	63,315,860,500	80,732,756,929	0	42,864,258,927	186,912,876,356

현금흐름표
제 38 기 2022.01.01 부터 2022.12.31 까지
제 37 기 2021.01.01 부터 2021.12.31 까지
제 36 기 2020.01.01 부터 2020.12.31 까지
(단위 : 원)

제 38 기	제 37 기	제 36 기

Ⅰ.영업활동현금흐름	5,792,647,946	(28,053,513,184)	1,785,102,259

(1)영업에서 창출된 현금	12,653,755,164	(24,032,117,004)	4,354,878,540

1.당기순이익(손실)	17,828,879,642	15,675,523,934	(8,840,440,540)

2.조정	6,646,393,614	10,775,003,276	12,299,943,110

가.법인세비용	(6,546,923,826)	1,175,584,023	(522,090,498)

나.이자비용	6,504,342,944	4,336,529,593	5,625,910,889

다.외환환산손실	186,202,465	63,042,878	69,774,788

라.감가상각비	5,158,986,138	4,715,048,367	4,723,325,644

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

바.퇴직급여	1,993,567,427	1,988,834,745	2,123,693,196

사.당기손익-공정가치평가손실	13,802,650	1,110,600	11,231,600

아.유형자산처분손실	8,362,626	0	0

자.사채상환손실	0	0	561,830,608

차.대손상각비(대손충당금환입)	(335,447,959)	(66,433,447)	(92,156,632)

카.유형자산처분이익	(40,303,536)	(11,487,098)	0

타.이자수익	(239,550,376)	(83,113,761)	(133,210,973)

파.배당금수익	(2,136,000)	(2,104,000)	(2,293,200)

하.외환환산이익	(124,333,265)	(18,898,285)	(131,016,328)

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

너.당기손익-공정가치평가이익	(247,600)	(11,538,100)	(5,127,910)

3.자산및부채의증감	(11,821,518,092)	(50,482,644,214)	895,375,970

가.매출채권의감소(증가)	4,886,191,413	(26,017,292,611)	(793,706,061)

나.미수금의감소(증가)	209,798,416	(1,185,873,440)	336,934,484

다.선급금의감소(증가)	(331,976,520)	(29,940,420)	(9,661,200)

라.선급비용의감소(증가)	(3,630,351)	(432,433)	16,732,430

마.재고자산의감소(증가)	(18,201,601,582)	(33,437,635,142)	2,128,860,902

바.장기미수금의감소(증가)	(35,000,000)	0	0

사.매입채무의증가(감소)	1,978,107,924	11,361,980,717	829,558,374

아.미지급금의증가(감소)	1,102,079,495	62,867,605	85,985,281

자.선수금의증가(감소)	74,210,767	0	(97,677,420)

차.예수금의증가(감소)	577,975,738	(72,005,641)	199,466,691

카.미지급비용의증가(감소)	650,730,463	1,288,192,640	(298,557,603)

타.미지급배당금의증가(감소)	0	0	(105,420)

파.선수수익의증가(감소)	0	2,064,200	(2,064,200)

하.퇴직급여의지급	(1,972,770,760)	(1,504,854,180)	(1,663,311,810)

거.사외적립자산의감소(증가)	(402,053,418)	(800,582,186)	76,472,322

너.배출부채의증가(감소)	(353,579,677)	(149,133,323)	86,449,200

(2)이자수취(영업)	239,550,376	83,113,761	133,210,973

(3)이자지급(영업)	(6,362,969,719)	(4,114,325,431)	(3,764,273,416)

(4)배당금수취(영업)	2,136,000	2,104,000	2,293,200

(5)법인세환급(영업)	(739,823,875)	0	0

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

Ⅱ.투자활동현금흐름	(13,851,359,903)	(4,709,161,179)	(1,675,881,927)

(1)투자활동으로인한현금유입액	1,372,693,792	3,753,679,163	54,923,614

1.만기보유금융자산의상환	0	0	53,385

2.유형자산의 처분	521,558,702	110,961,273	14,870,229

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

4.단기금융상품의 감소	0	1,250,000,000	0

5.종업원장기대여금의감소	450,561,090	0	0

6.정부보조금의수령	350,574,000	0	0

7.임대보증금의 증가	50,000,000	0	40,000,000

(2)투자활동으로인한현금유출액	(15,224,053,695)	(8,462,840,342)	(1,730,805,541)

1.단기금융상품의 증가	0	0	600,000,000

2.장기금융상품의 증가	300,000,000	210,000,000	180,000,000

3.종업원장기대여금의증가	0	629,036,980	0

4.만기보유금융자산의취득	0	0	2,125,740

5.당기손익-공정가치측정금융자산의취득	1,343,450	0	0

6.유형자산의 취득	14,370,888,745	7,477,047,362	948,679,801

7.무형자산의 취득	151,821,500	146,756,000	0

8.장기미수금의 증가	350,000,000	0	0

9.임대보증금의 감소	50,000,000	0	0

Ⅲ.재무활동현금흐름	(1,562,167,560)	43,394,256,075	(9,305,320,648)

(1)재무활동으로인한현금유입액	431,890,763,620	355,284,630,199	237,660,184,625

1.단기차입금의차입	431,890,763,620	324,469,205,750	230,660,404,625

2.장기차입금의차입	0	0	4,000,000,000

3.전환사채의증가	0	0	2,999,780,000

4.유상증자	0	30,815,424,449	0

(2)재무활동으로인한현금유출액	(433,452,931,180)	(311,890,374,124)	(246,965,505,273)

1.단기차입금의상환	425,585,886,162	308,042,090,674	235,395,532,369

2.유동성장기부채의 상환	7,800,000,000	3,800,000,000	5,224,160,004

3.리스부채의 상환	47,828,300	48,270,600	52,222,900

4.전환사채의 상환	0	0	6,293,590,000

5.전환시단주상환	0	12,850	0

6.주식발행초과금의증가 (감소)	19,216,718	0	0

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(9,620,879,517)	10,631,581,712	(9,196,100,316)

Ⅴ.현금및현금성자산에 대한 환율변동효과	(58,895,845)	(18,827,153)	(29,453,804)

Ⅵ.현금및현금성자산의순증가(감소)	(9,679,775,362)	10,612,754,559	(9,225,554,120)

Ⅶ.기초현금및현금성자산	33,195,546,707	22,582,792,148	31,808,346,268

Ⅷ.기말현금및현금성자산	23,515,771,345	33,195,546,707	22,582,792,148

이익잉여금 처분계산서
제 38 기 2022.01.01 부터 2022.12.31 까지(처분예정일 : 2023.03.24)
제 37 기 2021.01.01 부터 2021.12.31 까지(처분확정일 : 2022.03.25)
제 36 기 2020.01.01 부터 2020.12.31 까지(처분확정일 : 2021.03.26)
(단위 : 원)

과 목	제 38 기	제 37 기	제 36 기

I.미처분이익잉여금	39,946,058,927	21,923,701,900	6,739,035,600

1.전기이월미처분이익잉여금	21,923,701,900	6,739,035,600	15,108,027,022

2.확정급여제도의 재측정요소	193,477,385	(642,704,227)	471,449,118

3.기타포괄손익-공정가치측정평가이익	-	151,846,593

4.당기순이익(손실)	17,828,879,642	15,675,523,934	(8,840,440,540)

II.임의적립금의이입액	-	-	-

III.이익잉여금처분액	-	-	-

1.이익준비금	-	-	-

2.배당금 (현금배당 주당배당금(률) : 보통주 제 38 기 : 무배당 제 37 기 : 무배당 제 36 기 : 무배당)	-	-	-

Ⅳ.차기이월미처분이익잉여금	39,946,058,927	21,923,701,900	6,739,035,600