조일알미늄 사업보고서 (2019.12)
4. 재무제표

※ 제33기(전전기)는 종전 기준서인 K-IFRS 1018호, 1039호에 따라 작성되었습니다.

재무상태표
제 35 기 2019.12.31 현재
제 34 기 2018.12.31 현재
제 33 기 2017.12.31 현재
(단위 : 원)

제 35 기	제 34 기	제 33 기

자산

Ⅰ.유동자산	151,468,983,584	155,083,979,965	144,859,120,482

(1)현금및현금성자산	31,808,346,268	29,814,929,488	22,604,897,190

1.현금	2,073,144	2,099,660	2,985,844

2.현금성자산	31,806,273,124	29,812,829,828	22,601,911,346

(2)매출채권 및 기타유동채권	62,489,082,866	69,068,146,427	66,006,039,195

1.매출채권	62,401,361,771	68,308,617,533	65,686,811,021

대손충당금	(841,626,813)	(1,269,990,214)	(1,621,149,339)

2.단기대여금	0	1,039,500,000	1,039,500,000

3.단기미수금	452,033,091	339,131,199	430,437,266

4.단기미수수익	0	17,214,115	26,044,551

5.단기선급금	31,521,860	234,551,860	4,940,435

6.단기선급비용	445,792,957	399,121,934	439,455,261

(3)당기법인세자산	56,535,452	41,244,900	44,039,680

1.당기법인세자산	56,535,452	41,244,900	44,039,680

(4)기타유동금융자산	731,685,035	740,621,968	101,331,950

1.단기금융상품	650,000,000	650,000,000	0

2.당기손익인식금융자산	0	0	101,331,950

3.유동 기타포괄손익-공정가치금융자산	81,685,035	90,475,665	0

4.유동 상각후원가 측정 금융자산	0	146,303	0

(5)재고자산	56,383,333,963	55,419,037,182	56,102,812,467

1.제품	13,775,038,527	15,834,038,278	12,910,578,799

평가충당금	(566,606,327)	(859,147,651)	0

2.재공품	34,197,080,234	30,217,765,937	32,186,566,018

평가충당금	(1,330,900,488)	(1,766,127,040)	0

3.원재료	6,274,947,260	6,875,649,363	6,605,340,074

평가충당금	0	(293,861,631)	0

4.저장품	3,425,865,342	3,011,167,337	2,621,827,643

5.미착품	607,909,415	2,399,552,589	1,778,499,933

Ⅱ.비유동자산	137,827,290,493	200,969,753,908	189,417,362,452

(1)장기매출채권 및 기타비유동채권	159,834,000	359,834,000	359,834,000

1.장기보증금자산	159,834,000	359,834,000	359,834,000

(2)유형자산	80,861,311,933	143,898,117,742	132,553,853,381

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

2.건물	30,807,596,987	30,807,596,987	30,560,442,228

감가상각누계액	(11,342,274,345)	(10,649,238,880)	(9,992,365,414)

손상차손누계액	(11,030,164,709)	0	0

3.구축물	1,558,033,377	1,558,033,377	1,428,447,312

감가상각누계액	(1,165,599,250)	(1,127,108,364)	(1,089,331,011)

손상차손누계액	(222,375,613)	0	0

4.기계장치	202,933,113,526	195,801,921,173	169,935,151,436

정부보조금	(2,108,987,266)	(2,388,206,213)	(2,668,593,560)

감가상각누계액	(118,722,722,947)	(108,620,470,799)	(99,583,909,178)

손상차손누계액	(46,523,349,138)	0	0

5.차량운반구	1,693,922,164	1,574,622,291	1,572,634,141

감가상각누계액	(1,189,025,351)	(1,153,503,742)	(1,188,422,902)

손상차손누계액	(286,103,401)	0	0

6.기타유형자산	11,205,784,219	11,027,699,901	9,479,767,678

감가상각누계액	(8,737,529,307)	(8,303,852,989)	(7,924,859,750)

손상차손누계액	(1,398,654,352)	0	0

7.건설중인자산	0	0	6,654,267,401

8.리스사용권자산	79,014,138	0	0

감가상각누계액	(35,117,395)	0	0

손상차손누계액	(24,874,404)	0	0

(3)투자부동산	53,975,592,859	53,995,936,533	54,016,280,206

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)	(327,158,831)	(306,815,157)	(286,471,484)

(4)영업권 이외의 무형자산	710,006,911	780,078,837	850,150,763

1.기타무형자산	710,006,911	780,078,837	850,150,763

(5)기타비유동금융자산	2,120,544,790	1,935,786,796	1,637,244,102

1.장기금융상품	407,000,000	227,000,000	47,000,000

2.비유동매도가능금융자산	0	0	1,590,101,279

3.비유동 기타포괄손익-공정가치금융자산	1,713,544,790	1,708,786,796	0

4.비유동만기보유금융자산	0	0	142,823

자산총계	289,296,274,077	356,053,733,873	334,276,482,934

부채

Ⅰ.유동부채	135,946,367,069	135,928,646,899	113,355,508,430

(1)매입채무 및 기타유동채무	12,905,813,491	10,971,961,686	11,583,336,330

1.단기매입채무	6,155,997,368	4,933,353,303	6,218,269,872

2.단기미지급금	299,188,110	189,281,541	287,954,757

3.단기선수금	98,753,453	1,076,033	90,572,759

4.단기예수금	129,394,740	122,176,790	173,494,280

5.단기미지급비용	5,411,767,440	5,250,143,639	4,296,181,182

6.미지급배당금	180,380	180,380	483,480

7.단기임대보증금	275,650,000	275,000,000	315,000,000

8.유동배출부채	476,935,800	200,750,000	201,380,000

9.단기선수수익	57,946,200	0	0

(2)단기차입금	117,608,730,260	108,846,581,024	101,772,172,100

1.단기차입금	112,384,570,256	99,249,941,028	94,675,532,100

2.유동성장기차입금	5,224,160,004	9,596,639,996	7,096,640,000

(3)유동성전환사채	5,431,823,318	16,110,104,189	0

1.유동성전환사채	6,000,000,000	20,000,000,000	0

2.사채상환할증금	465,798,000	1,552,660,000	0

3.사채할인발행차금	(48,737,362)	(256,539,948)	0

4.전환권조정	(985,237,320)	(5,186,015,863)	0

Ⅱ.비유동부채	39,899,460,044	33,357,861,777	25,789,438,528

(1)장기매입채무 및 기타비유동채무	578,841,853	518,297,703	421,973,301

1.장기미지급금	523,556,923	467,647,703	421,973,301

2.장기임대보증금	10,000,000	50,650,000	0

3.비유동리스부채	45,284,930	0	0

(2)장기차입금	18,050,000,000	23,274,160,004	15,460,800,000

1.장기차입금	18,050,000,000	23,274,160,004	15,460,800,000

(3)전환사채	12,080,597,133	0	0

1.전환사채	16,000,000,000	0	0

2.사채상환할증금	1,000,592,000	0	0

3.사채할인발행차금	(238,078,203)	0	0

4.전환권조정	(4,681,916,664)	0	0

(4)퇴직급여부채	9,190,021,058	8,071,566,248	9,299,776,756

1.확정급여채무의현재가치	14,090,577,199	13,028,455,452	13,184,249,487

2.사외적립자산의공정가치	(4,900,556,141)	(4,956,889,204)	(3,884,472,731)

(5)이연법인세부채	0	1,493,837,822	606,888,471

1.이연법인세부채	0	1,493,837,822	606,888,471

부채총계	175,845,827,113	169,286,508,676	139,144,946,958

자본

Ⅰ.자본금	35,077,777,500	34,800,000,000	34,800,000,000

(1)보통주자본금	35,077,777,500	34,800,000,000	34,800,000,000

Ⅱ.자본잉여금	59,822,441,418	56,070,121,375	52,545,784,975

(1)주식발행초과금	20,727,436,503	20,463,194,200	20,463,194,200

(2)전환권대가	3,962,507,640	3,524,336,400	0

(3)기타자본잉여금	35,132,497,275	32,082,590,775	32,082,590,775

Ⅲ.기타포괄손익누계액	524,001,024	520,289,789	427,715,086

(1)매도가능금융자산평가이익	0	0	427,715,086

(2)기타포괄손익-공정가치평가이익	524,001,024	520,289,789	0

Ⅳ.이익잉여금(결손금)	18,026,227,022	95,376,814,033	107,358,035,915

(1)이익준비금	2,918,200,000	2,918,200,000	2,813,800,000

(2)미처분이익잉여금(미처리결손금)	15,108,027,022	92,458,614,033	104,544,235,915

자본총계	113,450,446,964	186,767,225,197	195,131,535,976

자본과부채총계	289,296,274,077	356,053,733,873	334,276,482,934

포괄손익계산서
제 35 기 2019.01.01 부터 2019.12.31 까지
제 34 기 2018.01.01 부터 2018.12.31 까지
제 33 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

제 35 기	제 34 기	제 33 기

Ⅰ.수익(매출액)	311,766,940,506	317,744,416,215	299,165,111,593

(1)재화의 판매로 인한 수익(매출액)	311,624,960,706	317,637,487,595	298,987,070,883

1.국내매출액	256,769,969,370	244,450,132,382	242,802,706,593

2.수출매출액	54,854,991,336	73,187,355,213	56,184,364,290

(2)용역의 제공으로 인한 수익(매출액)	141,979,800	106,928,620	178,040,710

1.임가공매출	141,979,800	106,928,620	178,040,710

Ⅱ.매출원가	313,189,621,048	315,404,092,516	288,061,933,726

(1)재화의 판매로 인한 수익(매출액)에 대한 매출원가	313,076,606,062	315,321,219,023	287,937,033,211

1.제품매출원가	313,076,606,062	315,321,219,023	287,937,033,211

(2)용역의 제공으로 인한 수익(매출액)에 대한 매출원가	113,014,986	82,873,493	124,900,515

1.임가공매출원가	113,014,986	82,873,493	124,900,515

Ⅲ.매출총이익	(1,422,680,542)	2,340,323,699	11,103,177,867

Ⅳ.판매비와관리비	10,750,717,699	10,531,358,235	11,548,980,422

Ⅴ.영업이익(손실)	(12,173,398,241)	(8,191,034,536)	(445,802,555)

Ⅵ.기타이익	1,631,931,074	2,663,628,025	1,418,862,056

(1)수입임대료	757,025,989	713,604,635	831,183,124

(2)당기손익인식금융자산평가이익	0	0	13,021,400

(3)당기손익-공정가치평가이익	0	600,000	0

(4)외환차익	442,041,469	562,503,166	168,704,931

(5)외화환산이익	6,494,282	18,200,342	8,316,198

(6)유형자산처분이익	4,604,282	74,412,000	0

(7)투자자산처분이익	481,505	0	0

(8)잡이익	421,283,547	1,294,307,882	397,636,403

Ⅶ.기타손실	59,803,319,596	252,247,805	1,021,162,316

(1)당기손익인식금융자산평가손실	0	0	7,555,800

(2)당기손익-공정가치평가손실	8,790,630	11,456,285	0

(3)외환차손	223,229,508	181,550,056	716,083,690

(4)외화환산손실	32,934,792	12,609,988	28,709,306

(5)유형자산처분손실	3,956,741	0	192,607,016

(6)유형자산손상차손	59,485,521,617	0	0

(7)투자자산처분손실	99,286	53,536	3,619,771

(8)파생금융상품거래손실	0	0	24,350,000

(9)기부금	43,400,000	37,400,000	45,500,000

(10)잡손실	5,387,022	9,177,940	2,736,733

Ⅷ.금융수익	439,331,002	295,544,417	453,585,257

(1)이자수익	361,989,091	260,671,238	298,216,545

(2)배당금수익(금융수익)	2,382,400	2,312,000	2,535,900

(3)외환차익(금융수익)	7,485,110	9,651,417	32,678,780

(4)외화환산이익(금융수익)	67,474,401	22,909,762	120,154,032

Ⅸ.금융원가	8,244,221,523	4,578,235,489	3,050,760,075

(1)이자비용	6,298,315,191	4,475,577,413	3,018,961,139

(2)사채상환손실(금융원가)	1,796,490,870	0	0

(3)외환차손(금융원가)	122,329,929	93,784,671	8,908,068

(4)외화환산손실(금융원가)	27,085,533	8,873,405	22,890,868

Ⅹ.법인세비용차감전순이익(손실)	(78,149,677,284)	(10,062,345,388)	(2,645,277,633)

XI.법인세비용	(1,438,207,505)	352,969,511	(812,425,051)

XⅡ.당기순이익(손실)	(76,711,469,779)	(10,415,314,899)	(1,832,852,582)

XⅢ.기타포괄손익	(635,405,997)	(429,332,280)	676,265,757

(1)당기손익으로 재분류되지 않는 항목(세전기타포괄손익)	(639,117,232)	(521,906,983)	594,412,400

1.확정급여제도의 재측정손익(세전기타포괄손익)	(639,117,232)	(521,906,983)	594,412,400

(2)당기손익으로 재분류될 수 있는 항목(세전기타포괄손익)	3,711,235	92,574,703	81,853,357

1.매도가능금융자산평가손익(세전기타포괄손익)	0	0	81,853,357

2.기타포괄손익-공정가치 측정 금융자산 평가손익(세전기타포괄손익)	3,711,235	92,574,703	0

XIV.총포괄손익	(77,346,875,776)	(10,844,647,179)	(1,156,586,825)

XV.주당이익

(1)기본주당이익(손실) (단위 : 원)	(1,098)	(150)	(26)

1.계속영업기본주당이익(손실) (단위 : 원)	(1,098)	(150)	(26)

자본변동표
제 35 기 2019.01.01 부터 2019.12.31 까지
제 34 기 2018.01.01 부터 2018.12.31 까지
제 33 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타포괄손익누계액	이익잉여금	자본 합계

2017.01.01 (Ⅰ.기초자본)	34,800,000,000	52,545,784,975	345,861,729	109,640,476,097	197,332,122,801

Ⅱ.당기순이익(손실)	0	0	0	(1,832,852,582)	(1,832,852,582)

Ⅲ.전환권대가	0	0	0	0

Ⅳ.전환사채의전환	0	0	0	0	0

Ⅴ.전환권대가의변동	0	0	0	0	0

Ⅵ.기타포괄손익	(1)기타포괄손익-공정가치 측정 금융자산 평가이익	0	0	81,853,357	0	81,853,357

(2)순확정급여부채의채측정요소	0	0	0	594,412,400	594,412,400

Ⅶ.배당금지급	0	0	0	1,044,000,000	1,044,000,000

2017.12.31 (Ⅷ.기말자본)	34,800,000,000	52,545,784,975	427,715,086	107,358,035,915	195,131,535,976

2018.01.01 (Ⅰ.기초자본)	34,800,000,000	52,545,784,975	427,715,086	107,358,035,915	195,131,535,976

Ⅱ.당기순이익(손실)	0	0	0	(10,415,314,899)	(10,415,314,899)

Ⅲ.전환권대가	0	3,524,336,400	0	0	3,524,336,400

Ⅳ.전환사채의전환	0	0	0	0	0

Ⅴ.전환권대가의변동	0	0	0	0	0

Ⅵ.기타포괄손익	(1)기타포괄손익-공정가치 측정 금융자산 평가이익	0	0	92,574,703	0	92,574,703

(2)순확정급여부채의채측정요소	0	0	0	(521,906,983)	(521,906,983)

Ⅶ.배당금지급	0	0	0	1,044,000,000	1,044,000,000

2018.12.31 (Ⅷ.기말자본)	34,800,000,000	56,070,121,375	520,289,789	95,376,814,033	186,767,225,197

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.전환권대가	0	0	0	0	0

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

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

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)

Ⅶ.배당금지급	0	0	0	0	0

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

현금흐름표
제 35 기 2019.01.01 부터 2019.12.31 까지
제 34 기 2018.01.01 부터 2018.12.31 까지
제 33 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

제 35 기	제 34 기	제 33 기

Ⅰ.영업활동현금흐름	3,330,419,340	(4,300,457,618)	(7,943,707,626)

(1)영업에서 창출된 현금	7,274,582,400	(770,917,805)	(5,291,643,174)

1.당기순이익(손실)	(76,711,469,779)	(10,415,314,899)	(1,832,852,582)

2.조정	79,040,573,199	16,174,616,023	14,834,112,562

가.법인세비용	(1,438,207,505)	352,969,511	(812,425,051)

나.이자비용	6,298,315,191	4,475,577,413	3,018,961,139

다.외환환산손실	60,020,325	21,131,579	51,600,174

라.감가상각비	11,533,199,254	9,978,083,145	9,864,175,696

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

바.퇴직급여	2,093,669,857	1,995,185,281	2,089,932,862

사.유가증권처분손실	52,150	53,536	3,619,771

아.유형자산처분손실	3,956,741	0	192,607,016

자.유형자산손상차손	59,485,521,617	0	0

차.사채상환손실	1,796,490,870	0	0

카.당기손익금융자산평가손실	0	0	7,555,800

타.당기손익-공정가치평가손실	8,790,630	11,456,285	0

파.대손상각비(대손충당금환입)	(428,363,401)	(351,159,125)	790,257,304

하.이자수익	(361,989,091)	(260,671,238)	(298,216,545)

거.배당금수익	(2,382,400)	(2,312,000)	(2,535,900)

너.외환환산이익	(73,968,683)	(40,758,290)	(128,470,230)

더.당기손익금융자산평가이익	0	0	(13,021,400)

러.당기손익-공정가치평가이익	0	(600,000)	0

머.유형자산처분이익	(4,604,282)	(74,412,000)	0

3.자산및부채의증감	4,945,478,980	(6,530,218,929)	(18,292,903,154)

가.매출채권의감소(증가)	5,874,320,970	(2,634,037,549)	(2,772,460,991)

나.미수금의감소(증가)	(112,901,892)	91,306,067	84,776,829

다.선급금의감소(증가)	203,030,000	(229,611,425)	8,868,065

라.선급비용의감소(증가)	(36,787,305)	25,660,240	71,360,866

마.재고자산의감소(증가)	(964,296,781)	683,775,285	(10,434,239,945)

바.매입채무의증가(감소)	1,229,138,347	(1,267,095,178)	(2,500,148,301)

사.미지급금의증가(감소)	165,815,789	(52,998,814)	(103,460,055)

아.선수금의증가(감소)	97,677,420	(89,496,726)	89,496,726

자.예수금의증가(감소)	7,217,950	(51,317,490)	42,588,991

차.미지급비용의증가(감소)	(57,271,403)	887,037,067	(204,503,302)

카.미지급배당금의증가(감소)	0	(303,100)	37,480

타.선수수익의증가(감소)	57,946,200	0	0

파.퇴직급여의지급	(1,923,281,230)	(2,868,203,350)	(1,896,637,160)

하.사외적립자산의감소(증가)	128,685,115	(1,024,303,956)	(633,829,457)

거.배출부채의증가(감소)	276,185,800	(630,000)	(44,752,900)

(2)이자수취(영업)	379,203,206	269,498,194	281,067,564

(3)이자지급(영업)	(4,310,458,114)	(3,465,174,747)	(3,035,059,496)

(4)배당금수취(영업)	2,382,400	2,312,000	2,535,900

(5)법인세납부(영업)	(15,290,552)	(336,175,260)	0

(6)법인세환급(영업)	0	0	99,391,580

Ⅱ.투자활동현금흐름	(6,840,098,860)	(22,046,995,369)	(10,536,158,707)

(1)투자활동으로인한현금유입액	1,314,016,425	190,461,464	173,897,164

1.만기보유금융자산의상환	2,339,153	1,111,464	171,169,894

2.유형자산의 처분	37,177,272	138,700,000	2,727,270

3.단기대여금의 감소	1,039,500,000	0	0

4.임차보증금의 감소	200,000,000	0	0

5.임대보증금의 증가	35,000,000	50,650,000	0

(2)투자활동으로인한현금유출액	(8,154,115,285)	(22,237,456,833)	(10,710,055,871)

1.단기금융상품의증가	0	650,000,000	0

2.장기금융상품의 증가	180,000,000	180,000,000	44,500,000

3.만기보유금융자산의취득	2,245,000	1,165,000	174,705,000

4.유형자산의 취득	7,896,870,285	21,366,291,833	9,451,350,871

5.단기대여금의 증가	0	0	1,039,500,000

6.임대보증금의 감소	75,000,000	40,000,000	0

Ⅲ.재무활동현금흐름	5,530,181,833	33,566,006,876	16,188,018,988

(1)재무활동으로인한현금유입액	237,280,192,040	248,448,795,200	202,185,189,607

1.단기차입금의차입	221,280,472,040	211,339,115,200	195,595,189,607

2.장기차입금의차입	0	17,410,000,000	6,590,000,000

3.전환사채의증가	15,999,720,000	19,699,680,000	0

(2)재무활동으로인한현금유출액	(231,750,010,207)	(214,882,788,324)	(185,997,170,619)

1.단기차입금의상환	208,078,368,411	206,742,148,324	177,856,530,619

2.유동성장기부채의 상환	9,596,639,996	7,096,640,000	7,096,640,000

3.배당금의지급	0	1,044,000,000	1,044,000,000

4.리스부채의 상환	60,772,800	0	0

5.전환사채의 상환	14,014,228,500	0	0

6.주식발행초과금의감소	500	0	0

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	2,020,502,313	7,218,553,889	(2,291,847,345)

Ⅴ.현금및현금성자산에 대한 환율변동효과	(27,085,533)	(8,521,591)	(22,890,868)

Ⅵ.현금및현금성자산의순증가(감소)	1,993,416,780	7,210,032,298	(2,314,738,213)

Ⅶ.기초현금및현금성자산	29,814,929,488	22,604,897,190	24,919,635,403

Ⅷ.기말현금및현금성자산	31,808,346,268	29,814,929,488	22,604,897,190

이익잉여금 처분계산서
제 35 기 2019.01.01 부터 2019.12.31 까지(처분확정일 : 2020.03.20)
제 34 기 2018.01.01 부터 2018.12.31 까지(처분확정일 : 2019.03.15)
제 33 기 2017.01.01 부터 2017.12.31 까지(처분확정일 : 2018.03.16)
(단위 : 원)

과 목	제 35 기	제 34 기	제 33 기

I.미처분이익잉여금	15,108,027,022	92,458,614,033	104,544,235,915

1.전기이월미처분이익잉여금	92,458,614,033	103,395,835,915	105,782,676,097

2.확정급여제도의 재측정요소	(639,117,232)	(521,906,983)	594,412,400

3.당기순이익(손실)	(76,711,469,779)	(10,415,314,899)	(1,832,852,582)

II.임의적립금의이입액	-	-	-

III.이익잉여금처분액	-	-	(1,148,400,000)

1.이익준비금	-	-	(104,400,000)

2.배당금 (현금배당 주당배당금(률) : 보통주 제 35 기 : 무배당 제 34 기 : 무배당 제 33 기 : 15원(3%))	-	-	(1,044,000,000)

Ⅳ.차기이월미처분이익잉여금	15,108,027,022	92,458,614,033	103,395,835,915