조일알미늄 반기보고서 (2017.06)
4. 재무제표

재무상태표
제 33 기 반기말 2017.06.30 현재
제 32 기말 2016.12.31 현재
(단위 : 원)

제 33 기 반기말	제 32 기말

자산

Ⅰ.유동자산	134,083,238,824	133,968,450,505

(1)현금및현금성자산	22,670,705,315	24,919,635,403

1.현금및현금성자산	22,670,705,315	24,919,635,403

(2)매출채권 및 기타유동채권	57,719,340,547	63,147,128,105

1.매출채권	58,547,670,971	63,530,869,416

대손충당금	(1,436,337,333)	(1,418,702,115)

2.미수금	134,345,808	515,214,095

3.미수수익	13,106,154	8,897,267

4.선급금	111,030,950	13,808,500

5.선급비용	349,523,997	497,040,942

(3)당기법인세자산	14,275,230	137,163,460

1.당기법인세자산	14,275,230	137,163,460

(4)기타유동금융자산	105,450,975	95,951,015

1.당기손익인식금융자산	105,450,975	95,866,350

2.만기보유금융자산	0	84,665

(5)재고자산	53,573,466,757	45,668,572,522

1.제품	11,729,615,750	10,131,112,994

2.재공품	30,967,725,576	28,834,289,364

3.원재료	7,205,442,870	4,391,836,841

4.저장품	2,892,446,729	2,277,069,489

5.미착품	778,235,832	34,263,834

Ⅱ.비유동자산	189,817,721,221	189,946,151,591

(1)장기성매출채권 및 기타비유동자산	359,834,000	359,834,000

1.보증금	359,834,000	359,834,000

(2)유형자산	133,058,944,765	133,141,668,818

1.토지	35,370,625,000	35,370,625,000

2.건물	30,338,293,743	30,338,293,743

감가상각누계액	(9,646,536,840)	(9,306,706,278)

3.구축물	1,428,447,312	1,428,447,312

감가상각누계액	(1,071,080,445)	(1,052,829,882)

4.기계장치	168,652,382,139	166,633,930,474

감가상각누계액	(95,159,753,191)	(90,786,367,649)

정부보조금	(2,808,787,233)	(2,948,980,907)

5.차량운반구	1,432,010,141	1,333,454,187

감가상각누계액	(1,152,161,450)	(1,123,613,121)

6.기타유형자산	9,474,777,678	10,629,106,121

감가상각누계액	(7,630,012,792)	(8,423,690,182)

7.건설중인자산	3,830,740,703	1,050,000,000

(3)투자부동산	54,026,452,045	54,036,623,880

1.토지	53,285,567,910	53,285,567,910

2.건물	1,017,183,780	1,017,183,780

3.감가상각누계액	(276,299,645)	(266,127,810)

(4)무형자산	885,186,726	920,222,689

1.기타무형자산	885,186,726	920,222,689

(5)기타비유동금융자산	1,487,303,685	1,487,802,204

1.장기금융상품	2,000,000	2,500,000

2.매도가능금융자산	1,485,161,078	1,485,161,078

3.만기보유금융자산	142,607	141,126

자산총계	323,900,960,045	323,914,602,096

부채

Ⅰ.유동부채	102,566,250,881	98,389,764,976

(1)매입채무 및 기타유동채무	13,191,014,331	14,236,097,832

1.매입채무	6,917,907,158	8,726,734,371

2.미지급금	151,272,073	432,795,583

3.선수금	613,768,828	1,076,033

4.예수금	295,695,240	130,905,289

5.미지급비용	4,676,793,352	4,503,007,656

6.미지급배당금	483,480	446,000

7.임대보증금	265,000,000	195,000,000

8.배출부채	270,094,200	246,132,900

(2)단기차입금	89,375,236,550	84,153,667,144

1.단기차입금	82,278,596,550	77,057,027,144

2.유동성장기부채	7,096,640,000	7,096,640,000

Ⅱ.비유동부채	25,038,602,413	28,192,714,319

(1)장기매입채무 및 기타비유동채무	428,649,684	500,592,530

1.장기미지급금	378,649,684	380,592,530

2.임대보증금	50,000,000	120,000,000

(2)장기차입금	12,419,120,000	15,967,440,000

1.장기차입금	12,419,120,000	15,967,440,000

(3)순확정급여부채	10,980,375,823	10,502,377,691

1.확정급여채무의현재가치	14,068,416,712	13,713,348,118

2.사외적립자산의공정가치	(3,088,040,889)	(3,210,970,427)

(4)이연법인세부채	1,210,456,906	1,222,304,098

1.이연법인세부채	1,210,456,906	1,222,304,098

부채총계	127,604,853,294	126,582,479,295

자본

Ⅰ.자본금	34,800,000,000	34,800,000,000

(1)보통주자본금	34,800,000,000	34,800,000,000

Ⅱ.자본잉여금	52,545,784,975	52,545,784,975

(1)주식발행초과금	20,463,194,200	20,463,194,200

(2)기타자본잉여금	32,082,590,775	32,082,590,775

Ⅲ.기타포괄손익누계액	345,861,729	345,861,729

(1)매도가능금융자산평가이익	345,861,729	345,861,729

Ⅳ.이익잉여금(결손금)	108,604,460,047	109,640,476,097

(1)이익준비금	2,813,800,000	2,709,400,000

(2)미처분이익잉여금(미처리결손금)	105,790,660,047	106,931,076,097

자본총계	196,296,106,751	197,332,122,801

자본과부채총계	323,900,960,045	323,914,602,096

포괄손익계산서
제 33 기 반기 2017.01.01 부터 2017.06.30 까지
제 32 기 반기 2016.01.01 부터 2016.06.30 까지
(단위 : 원)

제 33 기 반기	제 32 기 반기

3개월	누적	3개월	누적

Ⅰ.매출액	67,626,965,112	143,234,319,294	66,790,383,407	133,005,723,837

(1)제품매출액	67,602,784,062	143,135,595,514	66,764,307,357	132,958,525,737

1.국내매출액	54,127,910,693	115,547,470,901	51,773,665,836	102,080,478,671

2.수출매출액	13,474,873,369	27,588,124,613	14,990,641,521	30,878,047,066

(2)임가공매출액	24,181,050	98,723,780	26,076,050	47,198,100

1.임가공매출액	24,181,050	98,723,780	26,076,050	47,198,100

Ⅱ.매출원가	65,109,239,863	135,963,915,404	64,097,358,533	126,597,714,800

(1)제품매출원가	65,089,909,919	135,895,397,705	64,079,626,816	126,566,071,476

1.제품매출원가	65,089,909,919	135,895,397,705	64,079,626,816	126,566,071,476

(2)임가공매출원가	19,329,944	68,517,699	17,731,717	31,643,324

1.임가공매출원가	19,329,944	68,517,699	17,731,717	31,643,324

Ⅲ.매출총이익	2,517,725,249	7,270,403,890	2,693,024,874	6,408,009,037

Ⅳ.판매비와관리비	3,450,190,719	5,984,084,793	2,966,375,556	5,287,575,775

Ⅴ.영업이익(손실)	(932,465,470)	1,286,319,097	(273,350,682)	1,120,433,262

Ⅵ.기타이익	406,304,844	703,173,584	572,547,381	46,392,100,231

(1)임대료수익	200,956,446	415,363,611	183,860,201	342,366,918

(2)당기손익인식금융자산평가이익	12,952,000	12,952,000	25,800	333,300

(3)외환차익	63,368,830	75,488,878	98,590,088	295,193,889

(4)외화환산이익	61,986,428	35,018,692	85,256,603	8,713,658

(5)유형자산처분이익	0	0	130,537,733	130,537,733

(6)자산수증이익	0	0	0	45,500,250,000

(7)잡이익	67,041,140	164,350,403	74,276,956	114,704,733

Ⅶ.기타손실	115,465,706	685,534,779	269,722,288	530,583,238

(1)당기손익인식금융자산평가손실	231,625	3,367,375	0	2,668,000

(2)외환차손	108,502,645	465,692,711	247,407,672	425,823,666

(3)외화환산손실	3,960,486	0	60,586,133

(4)유형자산처분손실	2,814,220	192,607,016	6,156,415	6,156,415

(5)단기투자자산처분손실	3,460,980	3,496,593	0	5,760,070

(6)기부금	0	15,700,000	10,000,000	20,700,000

(7)잡손실	456,236	710,598	6,158,201	8,888,954

Ⅷ.금융수익	176,482,234	190,061,957	161,328,719	263,435,398

(1)이자수익	72,112,262	155,430,537	115,529,098	240,323,492

(2)배당금수익	1,699,900	1,699,900	1,785,300	1,785,300

(3)외환차익	0	18,891,068	14,154,558	14,154,558

(4)외화환산이익	102,670,072	14,040,452	29,859,763	7,172,048

Ⅸ.금융비용	741,884,051	1,477,946,310	566,537,302	1,019,630,248

(1)이자비용	741,884,051	1,467,207,339	538,611,173	965,276,035

(2)외환차손	0	0	27,926,129	35,189,920

(3)외화환산손실	0	10,738,971	0	19,164,293

Ⅹ.법인세비용차감전순이익(손실)	(1,207,028,149)	16,073,549	(375,734,172)	46,225,755,405

XI.법인세비용	(274,871,223)	(5,590,861)	(187,222,165)	10,803,069,594

XⅡ.당기순이익(손실)	(932,156,926)	21,664,410	(188,512,007)	35,422,685,811

XⅢ.기타포괄손익	(6,908,054)	(13,680,460)	(5,234,636)	(9,724,741)

(1)당기손익으로재분류되지 않는 항목	(6,908,054)	(13,680,460)	(5,234,636)	(9,724,741)

1.보험수리적손익	6,908,054	13,680,460	5,234,636	9,724,741

XIV.총포괄손익	(939,064,980)	7,983,950	(193,746,643)	35,412,961,070

XV.주당이익

(1)기본주당이익(손실)	(13)	0	(3)	509

자본변동표
제 33 기 반기 2017.01.01 부터 2017.06.30 까지
제 32 기 반기 2016.01.01 부터 2016.06.30 까지
(단위 : 원)

자본

자본금	자본잉여금	기타포괄손익누계액	이익잉여금	자본 합계

2016.01.01 (Ⅰ.기초자본)	34,800,000,000	52,545,784,975	345,861,729	77,312,267,408	165,003,914,112

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	35,422,685,811	35,422,685,811

(2)퇴직급여부채에대한보험수리적손익	0	0	0	(9,724,741)	(9,724,741)

(3)현금배당	0	0	0	(1,044,000,000)	(1,044,000,000)

2016.06.30 (Ⅲ.기말자본)	34,800,000,000	52,545,784,975	247,258,491	76,936,390,237	164,529,433,703

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.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	21,664,410	21,664,410

(2)퇴직급여부채에대한보험수리적손익	0	0	0	(13,680,460)	(13,680,460)

(3)현금배당	0	0	0	(1,044,000,000)	(1,044,000,000)

2017.06.30 (Ⅲ.기말자본)	34,800,000,000	52,545,784,975	345,861,729	108,604,460,047	196,296,106,751

현금흐름표
제 33 기 반기 2017.01.01 부터 2017.06.30 까지
제 32 기 반기 2016.01.01 부터 2016.06.30 까지
(단위 : 원)

제 33 기 반기	제 32 기 반기

Ⅰ.영업활동현금흐름	2,087,886,074	947,980,765

(1)영업에서창출된현금	3,241,548,522	1,669,208,429

1.당기순이익(손실)	21,664,410	35,422,685,811

2.조정	7,995,818,775	(29,411,774,505)

가.법인세비용	(5,590,861)	10,803,069,594

나.이자비용	1,467,207,339	965,276,035

다.외환환산손실	14,699,457	79,750,426

라.감가상각비	4,866,743,993	3,822,871,554

마.무형자산상각비	35,035,963	35,035,963

바.퇴직급여	1,031,948,183	950,700,426

사.유가증권처분손실	3,496,593	5,760,070

아.유형자산처분손실	192,607,016	6,156,415

자.당기손익금융자산평가손실	3,367,375	2,668,000

차.대손상각비(대손충당금환입)	605,445,298	(193,947,457)

카.이자수익	(155,430,537)	(240,323,492)

타.배당금수익	(1,699,900)	(1,785,300)

파.외환환산이익	(49,059,144)	(15,885,706)

하.당기손익금융자산평가이익	(12,952,000)	(333,300)

거.유형자산처분이익	0	(130,537,733)

너.자산수증이익	0	(45,500,250,000)

3.자산및부채의증감	(4,775,934,663)	(4,341,702,877)

가.매출채권의감소(증가)	4,428,177,218	(2,180,902,131)

나.미수금의감소(증가)	380,868,287	580,607,797

다.선급금의감소(증가)	(97,222,450)	(58,840,190)

라.선급비용의감소(증가)	81,748,799	217,076,246

마.재고자산의감소(증가)	(7,904,894,235)	(2,225,268,366)

바.매입채무의증가(감소)	(1,810,557,860)	(33,148,898)

사.미지급금의증가(감소)	(283,466,356)	43,950,670

아.선수금의증가(감소)	612,692,795	(82,184,475)

자.예수금의증가(감소)	164,789,951	(36,427,914)

차.미지급비용의증가(감소)	199,419,510	(43,174,868)

카.미지급배당금의증가(감소)	37,480	37,480

타.배출부채의증가(감소)	23,961,300	101,807,800

파.퇴직급여의지급	(716,164,380)	(775,908,460)

하.사외적립자산의감소(증가)	144,675,278	150,672,432

(2)이자수취	151,220,169	263,567,036

(3)이자지급	(1,427,073,007)	(1,021,448,480)

(4)배당금수취	1,699,900	1,785,300

(5)법인세환급(납부)	120,490,490	34,868,480

Ⅱ.투자활동현금흐름	(4,969,367,049)	(3,571,241,805)

(1)투자활동으로인한현금유입액	171,010,342	319,012,533

1.만기보유금융자산의상환	167,783,072	1,662,533

2.장기금융상품의감소	500,000	0

3.유형자산의 처분	2,727,270	317,350,000

(2)투자활동으로인한현금유출액	(5,140,377,391)	(3,890,254,338)

1.만기보유금융자산의취득	171,195,000	5,760,070

2.유형자산의 취득	4,969,182,391	3,884,494,268

Ⅲ.재무활동현금흐름	619,781,174	3,844,358,098

(1)재무활동으로인한현금유입액	85,948,951,047	75,530,963,693

1.단기차입금의차입	85,948,951,047	75,530,963,693

(2)재무활동으로인한현금유출액	(85,329,169,873)	(71,686,605,595)

1.단기차입금의상환	80,736,849,873	69,255,105,595

2.유동성장기부채의 상환	3,548,320,000	1,387,500,000

3.배당금의지급	1,044,000,000	1,044,000,000

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(2,261,699,801)	1,221,097,058

Ⅴ.현금및현금성자산에 대한 환율변동효과	12,769,713	(19,164,293)

Ⅵ.현금및현금성자산의순증가(감소)	(2,248,930,088)	1,201,932,765

Ⅶ.기초현금및현금성자산	24,919,635,403	29,953,748,570

Ⅷ.기말현금및현금성자산	22,670,705,315	31,155,681,335