조일알미늄 사업보고서 (2017.12)
4. 재무제표

재무상태표
제 33 기 2017.12.31 현재
제 32 기 2016.12.31 현재
제 31 기 2015.12.31 현재
(단위 : 원)

제 33 기	제 32 기	제 31 기

자산

Ⅰ.유동자산	144,859,120,482	133,968,450,505	127,095,174,823

(1)현금및현금성자산	22,604,897,190	24,919,635,403	29,953,748,570

1.현금	2,985,844	2,943,941	2,227,198

2.현금성자산	22,601,911,346	24,916,691,462	29,951,521,372

(2)매출채권 및 기타유동채권	66,006,039,195	63,147,128,105	55,734,052,438

1.매출채권	65,686,811,021	63,530,869,416	55,502,604,475

대손충당금	(1,621,149,339)	(1,418,702,115)	(1,495,939,812)

2.단기대여금	1,039,500,000	0	0

3.단기미수금	430,437,266	515,214,095	1,169,024,599

4.단기미수수익	26,044,551	8,897,267	44,826,678

5.단기선급금	4,940,435	13,808,500	4,722,120

6.단기선급비용	439,455,261	497,040,942	508,814,378

(3)당기법인세자산	44,039,680	137,163,460	78,075,690

1.당기법인세자산	44,039,680	137,163,460	78,075,690

(4)기타유동금융자산	101,331,950	95,951,015	93,923,109

1.유동매도가능금융자산	101,331,950	95,866,350	91,973,300

2.유동만기보유금융자산	0	84,665	1,949,809

(5)재고자산	56,102,812,467	45,668,572,522	41,235,375,016

1.제품	12,910,578,799	10,131,112,994	10,956,887,918

평가충당금	0	0	(770,774,281)

2.재공품	32,186,566,018	28,834,289,364	22,642,191,585

평가충당금	0	0	(1,554,099,624)

3.원재료	6,605,340,074	4,391,836,841	6,440,306,967

평가충당금	0	0	(748,079,657)

4.저장품	2,621,827,643	2,277,069,489	3,031,409,094

5.미착품	1,778,499,933	34,263,834	1,237,533,014

Ⅱ.비유동자산	189,417,362,452	189,946,151,591	148,414,773,168

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

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

(2)유형자산	132,553,853,381	133,141,668,818	137,364,297,471

1.토지	35,370,625,000	35,370,625,000	35,444,875,000

2.건물	30,560,442,228	30,338,293,743	29,902,075,106

감가상각누계액	(9,992,365,414)	(9,306,706,278)	(8,627,045,151)

3.구축물	1,428,447,312	1,428,447,312	1,485,398,535

감가상각누계액	(1,089,331,011)	(1,052,829,882)	(1,063,668,525)

4.기계장치	169,935,151,436	166,633,930,474	113,599,407,565

감가상각누계액	(99,583,909,178)	(90,786,367,649)	(83,231,133,509)

정부보조금	(2,668,593,560)	(2,948,980,907)	(146,368,254)

5.차량운반구	1,572,634,141	1,333,454,187	1,212,023,787

감가상각누계액	(1,188,422,902)	(1,123,613,121)	(1,142,337,877)

6.기타유형자산	9,479,767,678	10,629,106,121	9,839,810,783

감가상각누계액	(7,924,859,750)	(8,423,690,182)	(7,951,941,532)

7.건설중인자산	6,654,267,401	1,050,000,000	51,043,201,543

정부보조금	0	0	(3,000,000,000)

(3)투자부동산	54,016,280,206	54,036,623,880	7,402,239,644

1.토지	53,285,567,910	53,285,567,910	6,630,840,000

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

3.감가상각누계액(투자부동산)	(286,471,484)	(266,127,810)	(245,784,136)

(4)영업권 이외의 무형자산	850,150,763	920,222,689	990,294,615

1.기타무형자산	850,150,763	920,222,689	990,294,615

(5)기타비유동금융자산	1,637,244,102	1,487,802,204	1,487,882,744

1.장기금융상품	47,000,000	2,500,000	2,500,000

2.비유동매도가능금융자산	1,590,101,279	1,485,161,078	1,485,161,078

3.비유동만기보유금융자산	142,823	141,126	221,666

(6)이연법인세자산	0	0	810,224,694

1.이연법인세자산	0	0	810,224,694

자산총계	334,276,482,934	323,914,602,096	275,509,947,991

부채

Ⅰ.유동부채	113,355,508,430	98,389,764,976	81,327,473,947

(1)매입채무 및 기타유동채무	11,583,336,330	14,236,097,832	16,953,937,888

1.단기매입채무	6,218,269,872	8,726,734,371	11,635,477,947

2.단기미지급금	287,954,757	432,795,583	224,442,968

3.단기선수금	90,572,759	1,076,033	136,252,148

4.단기예수금	173,494,280	130,905,289	127,997,833

5.단기미지급비용	4,296,181,182	4,503,007,656	4,669,358,472

6.미지급배당금	483,480	446,000	408,520

7.단기임대보증금	315,000,000	195,000,000	160,000,000

8.유동배출부채	201,380,000	246,132,900	0

(2)단기차입금	101,772,172,100	84,153,667,144	64,373,536,059

1.단기차입금	94,675,532,100	77,057,027,144	60,211,036,059

2.유동성장기차입금	7,096,640,000	7,096,640,000	4,162,500,000

Ⅱ.비유동부채	25,789,438,528	28,192,714,319	29,178,559,932

(1)장기매입채무 및 기타비유동채무	421,973,301	500,592,530	444,921,726

1.장기미지급금	421,973,301	380,592,530	339,921,726

2.장기임대보증금	0	120,000,000	105,000,000

(2)장기차입금	15,460,800,000	15,967,440,000	18,037,500,000

1.장기차입금	15,460,800,000	15,967,440,000	18,037,500,000

(3)퇴직급여부채	9,299,776,756	10,502,377,691	10,696,138,206

1.확정급여채무의현재가치	13,184,249,487	13,713,348,118	13,319,442,417

2.사외적립자산의공정가치	(3,884,472,731)	(3,210,970,427)	(2,623,304,211)

(4)이연법인세부채	606,888,471	1,222,304,098	0

1.이연법인세부채	606,888,471	1,222,304,098	0

부채총계	139,144,946,958	126,582,479,295	110,506,033,879

자본

Ⅰ.자본금	34,800,000,000	34,800,000,000	34,800,000,000

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

Ⅱ.자본잉여금	52,545,784,975	52,545,784,975	52,545,784,975

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

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

Ⅲ.기타포괄손익누계액	427,715,086	345,861,729	345,861,729

(1)매도가능금융자산평가이익	427,715,086	345,861,729	345,861,729

Ⅳ.이익잉여금(결손금)	107,358,035,915	109,640,476,097	77,312,267,408

(1)이익준비금	2,813,800,000	2,709,400,000	2,605,000,000

(2)미처분이익잉여금(미처리결손금)	104,544,235,915	106,931,076,097	74,707,267,408

자본총계	195,131,535,976	197,332,122,801	165,003,914,112

자본과부채총계	334,276,482,934	323,914,602,096	275,509,947,991

포괄손익계산서
제 33 기 2017.01.01 부터 2017.12.31 까지
제 32 기 2016.01.01 부터 2016.12.31 까지
제 31 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 33 기	제 32 기	제 31 기

Ⅰ.수익(매출액)	299,165,111,593	273,427,163,966	271,779,373,326

(1)재화의 판매로 인한 수익(매출액)	298,987,070,883	273,323,833,066	271,659,280,376

1.국내매출액	242,802,706,593	214,234,650,112	208,859,724,024

2.수출매출액	56,184,364,290	59,089,182,954	62,799,556,352

(2)용역의 제공으로 인한 수익(매출액)	178,040,710	103,330,900	120,092,950

1.임가공매출	178,040,710	103,330,900	120,092,950

Ⅱ.매출원가	288,061,933,726	263,808,705,569	266,659,735,329

(1)재화의 판매로 인한 수익(매출액)에 대한 매출원가	287,937,033,211	263,735,181,332	266,575,807,242

1.제품매출원가	287,937,033,211	263,735,181,332	266,575,807,242

(2)용역의 제공으로 인한 수익(매출액)에 대한 매출원가	124,900,515	73,524,237	83,928,087

1.임가공매출원가	124,900,515	73,524,237	83,928,087

Ⅲ.매출총이익	11,103,177,867	9,618,458,397	5,119,637,997

Ⅳ.판매비와관리비	11,548,980,422	11,580,772,856	10,508,769,029

Ⅴ.영업이익(손실)	(445,802,555)	(1,962,314,459)	(5,389,131,032)

Ⅵ.기타이익	1,418,862,056	47,453,677,873	1,660,908,932

(1)수입임대료	831,183,124	730,478,341	385,769,397

(2)당기손익인식금융자산평가이익	13,021,400	4,614,800	14,364,000

(3)외환차익	168,704,931	723,264,098	220,703,955

(4)외화환산이익	8,316,198	93,309,432	101,815,049

(5)유형자산처분이익	0	147,537,733	3,159,475

(6)자산수증이익	0	45,500,250,000	0

(7)잡이익	397,636,403	254,223,469	935,097,056

Ⅶ.기타손실	1,021,162,316	948,753,050	2,847,575,036

(1)당기손익인식금융자산평가손실	7,555,800	721,750	4,276,400

(2)외환차손	716,083,690	842,781,812	186,477,479

(3)외화환산손실	28,709,306	9,474,806	41,711,782

(4)유형자산처분손실	192,607,016	30,406,415	2,273,216,339

(5)투자자산처분손실	3,619,771	5,768,979	8,760,684

(6)파생금융상품거래손실	24,350,000	0	31,528,105

(7)기부금	45,500,000	50,500,000	38,500,000

(8)잡손실	2,736,733	9,099,288	263,104,247

Ⅷ.금융수익	453,585,257	507,111,327	938,881,890

(1)이자수익	298,216,545	432,176,485	537,449,410

(2)배당금수익(금융수익)	2,535,900	2,545,300	2,423,000

(3)외환차익(금융수익)	32,678,780	17,490,332	345,421,445

(4)외화환산이익(금융수익)	120,154,032	54,899,210	53,588,035

Ⅸ.금융원가	3,050,760,075	2,363,573,170	1,881,865,967

(1)이자비용	3,018,961,139	2,248,997,543	1,734,848,745

(2)외환차손(금융원가)	8,908,068	98,337,948	146,870,939

(3)외화환산손실(금융원가)	22,890,868	16,237,679	146,283

Ⅹ.법인세비용차감전순이익(손실)	(2,645,277,633)	42,686,148,521	(7,518,781,213)

XI.법인세비용	(812,425,051)	9,562,947,422	(1,824,797,680)

XⅡ.당기순이익(손실)	(1,832,852,582)	33,123,201,099	(5,693,983,533)

XⅢ.기타포괄손익	676,265,757	249,007,590	396,283,779

(1)당기손익으로 재분류되지 않는 항목(세전기타포괄손익)	594,412,400	249,007,590	297,680,541

1.확정급여제도의 재측정손익(세전기타포괄손익)	594,412,400	249,007,590	297,680,541

(2)당기손익으로 재분류될 수 있는 항목(세전기타포괄손익)	81,853,357	0	98,603,238

1.매도가능금융자산평가손익(세전기타포괄손익)	81,853,357	0	98,603,238

XIV.총포괄손익	(1,156,586,825)	33,372,208,689	(5,297,699,754)

XV.주당이익

(1)기본주당이익(손실)	(26)	476	(82)

1.계속영업기본주당이익(손실)	(26)	476	(82)

자본변동표
제 33 기 2017.01.01 부터 2017.12.31 까지
제 32 기 2016.01.01 부터 2016.12.31 까지
제 31 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타포괄손익누계액	이익잉여금	자본 합계

2015.01.01 (Ⅰ.기초자본)	34,800,000,000	52,545,784,975	247,258,491	82,708,570,400	170,301,613,866

Ⅱ.당기순이익(손실)	0	0	0	(5,693,983,533)	(5,693,983,533)

Ⅲ.기타포괄손익	(1)매도가능금융자산평가손익	0	0	98,603,238	0	98,603,238

(2)순확정급여부채의채측정요소	0	0	0	297,680,541	297,680,541

Ⅳ.배당금지급	0	0	0	0	0

2015.12.31 (Ⅴ.기말자본)	34,800,000,000	52,545,784,975	345,861,729	77,312,267,408	165,003,914,112

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.당기순이익(손실)	0	0	0	33,123,201,099	33,123,201,099

Ⅲ.기타포괄손익	(1)매도가능금융자산평가손익	0	0	0	0	0

(2)순확정급여부채의채측정요소	0	0	0	249,007,590	249,007,590

Ⅳ.배당금지급	0	0	0	(1,044,000,000)	(1,044,000,000)

2016.12.31 (Ⅴ.기말자본)	34,800,000,000	52,545,784,975	345,861,729	109,640,476,097	197,332,122,801

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

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

Ⅳ.배당금지급	0	0	0	(1,044,000,000)	(1,044,000,000)

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

현금흐름표
제 33 기 2017.01.01 부터 2017.12.31 까지
제 32 기 2016.01.01 부터 2016.12.31 까지
제 31 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 33 기	제 32 기	제 31 기

Ⅰ.영업활동현금흐름	(7,943,707,626)	(15,947,244,562)	16,500,923,217

(1)영업에서 창출된 현금	(5,291,643,174)	(6,473,834,141)	17,335,292,322

1.당기순이익(손실)	(1,832,852,582)	33,123,201,099	(5,693,983,533)

2.조정	14,834,112,562	(22,593,340,924)	12,225,253,356

가.법인세비용	(812,425,051)	9,562,947,422	(1,824,797,680)

나.이자비용	3,018,961,139	2,248,997,543	1,734,848,745

다.외환환산손실	51,600,174	25,712,485	41,858,065

라.감가상각비	9,864,175,696	9,043,407,786	5,518,744,002

마.무형자산상각비	70,071,926	70,071,926	11,678,654

바.퇴직급여	2,089,932,862	1,964,943,497	1,877,182,100

사.재고자산평가손실	0	0	3,072,953,562

아.유가증권처분손실	3,619,771	5,768,979	8,760,684

자.유형자산처분손실	192,607,016	30,406,415	2,273,216,339

차.당기손익금융자산평가손실	7,555,800	721,750	4,276,400

카.대손상각비(대손충당금환입)	790,257,304	689,014,233	187,803,349

타.파생상품거래손실	0	0	31,528,105

파.이자수익	(298,216,545)	(432,176,485)	(537,449,410)

하.배당금수익	(2,535,900)	(2,545,300)	(2,423,000)

거.외환환산이익	(128,470,230)	(148,208,642)	(155,403,084)

너.당기손익금융자산평가이익	(13,021,400)	(4,614,800)	(14,364,000)

더.유형자산처분이익	0	(147,537,733)	(3,159,475)

러.자산수증이익	0	(45,500,250,000)	0

3.자산및부채의증감	(18,292,903,154)	(17,003,694,316)	10,804,022,499

가.매출채권의감소(증가)	(2,772,460,991)	(8,701,207,439)	(1,206,556,953)

나.미수금의감소(증가)	84,776,829	653,810,504	183,971,122

다.선급금의감소(증가)	8,868,065	(9,086,380)	188,707,150

라.선급비용의감소(증가)	71,360,866	48,591,870	(17,295,306)

마.재고자산의감소(증가)	(10,434,239,945)	(4,433,197,506)	18,386,892,189

바.매입채무의증가(감소)	(2,500,148,301)	(2,918,218,382)	(5,973,183,517)

사.미지급금의증가(감소)	(103,460,055)	249,023,419	143,397,146

아.선수금의증가(감소)	89,496,726	(135,176,115)	135,176,115

자.예수금의증가(감소)	42,588,991	2,907,456	(45,414,618)

차.미지급비용의증가(감소)	(204,503,302)	(167,848,611)	148,320,454

카.미지급배당금의증가(감소)	37,480	37,480	0

타.배출부채의증가(감소)	(44,752,900)	246,132,900	0

파.퇴직급여의지급	(1,896,637,160)	(1,287,317,970)	(1,003,809,710)

하.사외적립자산의감소(증가)	(633,829,457)	(552,145,542)	(136,181,573)

(2)이자수취(영업)	281,067,564	468,101,771	512,152,380

(3)이자지급(영업)	(3,035,059,496)	(2,284,318,182)	(1,437,155,915)

(4)배당금수취(영업)	2,535,900	2,545,300	2,423,000

(5)법인세납부(영업)	0	(7,659,739,310)	0

(6)법인세환급(영업)	99,391,580	0	88,211,430

Ⅱ.투자활동현금흐름	(10,536,158,707)	(5,791,601,221)	(33,345,865,751)

(1)투자활동으로인한현금유입액	173,897,164	1,644,320,830	1,972,217,682

1.만기보유금융자산의상환	171,169,894	1,209,970,830	472,061,373

3.유형자산의 처분	2,727,270	384,350,000	405,976,309

4.무형자산의 처분	0	0	194,180,000

5.임대보증금의 증가	0	50,000,000	0

6.정부보조금의 수령	0	0	900,000,000

(2)투자활동으로인한현금유출액	(10,710,055,871)	(7,435,922,051)	(35,318,083,433)

1.만기보유금융자산의취득	174,705,000	1,213,790,000	480,140,000

2.장기금융상품의 증가	44,500,000	0	0

3.유형자산의 취득	9,451,350,871	5,067,654,141	34,023,016,164

4.무형자산의 취득	0	0	700,719,269

5.투자부동산의 취득	0	1,154,477,910	0

6.단기대여금의 증가	1,039,500,000	0	0

7.임대보증금의 감소	0	0	40,000,000

8.파생상품부채의 감소	0	0	74,208,000

Ⅲ.재무활동현금흐름	16,188,018,988	16,568,985,790	6,491,076,837

(1)재무활동으로인한현금유입액	202,185,189,607	174,169,522,163	224,317,788,915

1.단기차입금의차입	195,595,189,607	169,142,942,163	211,817,788,915

2.장기차입금의차입	6,590,000,000	5,026,580,000	12,500,000,000

(2)재무활동으로인한현금유출액	(185,997,170,619)	(157,600,536,373)	(217,826,712,078)

1.단기차입금의상환	177,856,530,619	152,394,036,373	217,826,712,078

2.유동성장기부채의 상환	7,096,640,000	4,162,500,000	0

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

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(2,291,847,345)	(5,169,859,993)	(10,353,865,697)

Ⅴ.현금및현금성자산에 대한 환율변동효과	(22,890,868)	135,746,826	53,441,752

Ⅵ.현금및현금성자산의순증가(감소)	(2,314,738,213)	(5,034,113,167)	(10,300,423,945)

Ⅶ.기초현금및현금성자산	24,919,635,403	29,953,748,570	40,254,172,515

Ⅷ.기말현금및현금성자산	22,604,897,190	24,919,635,403	29,953,748,570

이익잉여금 처분계산서
제 33 기 2017.01.01 부터 2017.12.31 까지(처분확정일 : 2018.03.16)
제 32 기 2016.01.01 부터 2016.12.31 까지(처분확정일 : 2017.03.17)
제 31 기 2015.01.01 부터 2015.12.31 까지(처분확정일 : 2016.03.18)
(단위 : 원)

과 목	제 33 기	제 32 기	제 31 기

I.미처분이익잉여금	104,544,235,915	106,931,076,097	74,707,267,408

1.전기이월미처분이익잉여금	105,782,676,097	73,558,867,408	80,103,570,400

2.확정급여제도의 재측정요소	594,412,400	249,007,590	297,680,541

3.당기순이익(손실)	(1,832,852,582)	33,123,201,099	(5,693,983,533)

II.임의적립금의이입액	-	-	-

III.이익잉여금처분액	(1,148,400,000)	(1,148,400,000)	(1,148,400,000)

1.이익준비금	(104,400,000)	(104,400,000)	(104,400,000)

2.배당금 (현금배당 주당배당금(률) : 보통주 제 33 기 : 15원(3%) 제 32 기 : 15원(3%) 제 31 기 : 15원(3%))	(1,044,000,000)	(1,044,000,000)	(1,044,000,000)

Ⅳ.차기이월미처분이익잉여금	103,395,835,915	105,782,676,097	73,558,867,408