씨알푸드 사업보고서 (2017.12)
4. 재무제표

재무상태표 제 11 기 2017.12.31 현재 제 10 기 2016.12.31 현재 제 9 기 2015.12.31 현재

(단위:원)

과목	제 11 기	제 10 기	제 9 기

자산

Ⅰ.유동자산	6,402,166,450	3,900,360,850	3,030,039,748

(1)당좌자산	4,512,568,920	1,899,361,634	1,211,068,559

1.현금및현금성자산	2,724,647,152	527,526,391	350,888,300

2.매출채권	1,833,870,287	1,411,030,427	888,220,571

대손충당금	(93,761,072)	(84,679,479)	(74,830,269)

3.미수금	-	4,251,390

4.선급금	15,029,229	22,003,678	4,042,440

5.선급비용	27,293,434	17,866,897	30,802,287

6.선납세금	5,489,890	5,613,720	7,693,840

7.유가증권	30,000,000	30,000,000	30,000,000

손상차손누계액	(30,000,000)	(30,000,000)	(30,000,000)

(2)재고자산	1,889,597,530	2,000,999,216	1,818,971,189

1.원재료	770,190,351	595,339,104	743,686,231

원재료평가충당금	40,278,061

2.제품	621,524,073	803,331,117	915,555,114

3.저장품	235,689,079	231,818,597	159,729,844

4.재공품	373,361,434	369,393,955

재공품평가충당금	70,889,346

5.미착품	-	1,116,443

Ⅱ.비유동자산	9,697,505,411	7,204,965,413	6,381,980,967

(1)투자자산	30,959,000	24,959,000	18,959,000

1.장기금융상품	29,500,000	23,500,000	17,500,000

2.기타자산	1,459,000	1,459,000	1,459,000

(2)유형자산	8,425,936,335	5,573,675,881	5,807,161,824

1.토지	1,431,818,957	399,810,851	399,810,851

2.건물	3,327,423,403	1,888,387,835	1,857,687,835

감가상각누계액	(382,198,722)	(311,005,101)	(263,795,406)

국고보조금	(2,898,438)	(2,992,188)

3.구축물	540,504,993	500,924,993	426,635,993

감가상각누계액	(233,395,059)	(183,490,927)	(141,299,711)

4.기계장치	6,404,441,232	5,936,760,279	4,416,665,879

감가상각누계액	(3,216,909,743)	(2,602,536,804)	(2,143,815,267)

국고보조금	(132,819,833)	(201,543,875)	(260,546,833)

5.차량운반구	123,649,170	98,814,570	98,814,570

감가상각누계액	(86,479,472)	(75,651,828)	(61,225,914)

국고보조금	(1,000)	(1,000)	(1,424,800)

6.공구와기구	263,008,237	220,548,797	147,562,927

감가상각누계액	(165,498,662)	(140,190,143)	(123,537,259)

7.비품	227,360,579	179,153,162	168,660,349

감가상각누계액	(155,021,486)	(133,312,740)	(113,431,390)

8.건설중인자산	482,952,179	1,400,400,000

(3)무형자산	518,313,033	500,954,739	364,470,143

1.소프트웨어	43,052,250	59,526,003	20,992,881

국고보조금	(1,122,684)	(3,047,284)	(4,971,884)

2.특허권	12,343,657	18,141,217	26,750,832

3.상표권	983,440	1,664,809	2,472,064

4.개발비	463,056,370	424,669,994	319,226,250

(4)기타비유동자산	181,890,000	181,390,000	191,390,000

1.임차보증금	180,300,000	180,300,000	190,300,000

2.기타보증금	1,590,000	1,090,000	1,090,000

(5)이연법인세자산	540,407,043	923,976,793	-

1.이연법인세자산	540,407,043	923,976,793	-

자산총계	16,099,671,861	11,105,317,263	9,412,020,715

부채

Ⅰ.유동부채	6,064,523,998	6,277,205,544	5,325,824,854

1.매입채무	612,179,271	541,002,826	390,188,854

2.미지급금	417,528,314	371,316,158	590,019,549

3.예수금	34,807,098	29,992,944	6,102,444

4.미지급비용	279,141,926	238,959,729	7,829,859

5.미지급법인세	10,897,801

6.선수금	10,842,718	35,310,805	35,347,294

7.단기차입금	2,975,366,870	2,866,833,082	2,702,016,854

8.유동성장기부채	723,760,000	1,193,790,000	594,320,000

10.유동성사채	1,000,000,000	1,000,000,000	1,000,000,000

Ⅱ.비유동부채	3,812,497,752	2,143,382,230	3,027,660,850

1.장기차입금	3,027,300,000	1,422,790,000	2,416,580,000

2.퇴직급여충당부채	785,197,752	720,592,230	611,080,850

부채총계	9,877,021,750	8,420,587,774	8,353,485,704

자본

Ⅰ.자본금	1,089,010,000	990,000,000	940,000,000

1.보통주자본금	990,000,000	990,000,000	940,000,000

2.우선주자본금	99,010,000

Ⅱ.자본잉여금	5,120,739,306	3,218,526,274	2,768,526,274

1.주식발행초과금	5,109,908,280	3,210,000,000	2,760,000,000

2.기타자본잉여금	10,831,026	8,526,274	8,526,274

Ⅲ.자본조정	23,047,519	25,352,271	-

1.자본조정	23,047,519	25,352,271	-

Ⅳ.결손금	10,146,714	1,549,149,056	2,649,991,263

1.미처리결손금	10,146,714	1,549,149,056	2,649,991,263

자본총계	6,222,650,111	2,684,729,489	1,058,535,011

부채및자본총계	16,099,671,861	11,105,317,263	9,412,020,715

손익계산서 제 11 기 2017.01.01 부터 2017.12.31 까지 제 10 기 2016.01.01 부터 2016.12.31 까지 제 9 기 2015.01.01 부터 2015.12.31 까지

(단위:원)

과목	제 11 기	제 10 기	제 9 기

Ⅰ.매출액	17,244,166,767	10,672,274,674	10,075,712,633

1.제품매출	17,244,166,767	10,649,413,974	10,075,712,633

2.상품매출	22,860,700

Ⅱ.매출원가	11,940,800,147	7,601,469,110	8,728,476,726

1.제품매출원가	11,940,800,147	7,572,955,349	8,728,476,726

(1)기초제품재고액	803,331,117	841,648,687	890,645,541

(2)당기제품제조원가	11,874,785,694	7,708,176,165	8,945,803,804

(3)타계정대체	(226,959,998)	(173,538,386)	(192,417,505)

(4)기말제품재고액	(621,524,073)	(803,331,117)	(915,555,114)

(5)재고자산평가손실	111,167,407

2.상품매출원가	28,513,761

Ⅲ.매출총이익	5,303,366,620	3,070,805,564	1,347,235,907

Ⅳ.판매비와관리비	2,917,978,415	2,524,370,988	2,892,281,445

1.급여	607,483,740	685,152,480	614,088,730

2.퇴직급여	90,531,754	71,140,835	68,936,819

3.복리후생비	71,787,488	67,158,478	109,249,611

4.여비교통비	55,320,711	55,887,759	78,012,809

5.접대비	29,784,680	32,507,934	33,500,690

6.통신비	13,155,463	11,156,985	13,791,754

7.수도광열비	5,750,797	5,691,609	6,367,994

8.세금과공과금	31,800,330	36,619,290	11,532,590

9.감가상각비	12,427,174	5,352,177	12,197,632

10.지급임차료	117,327,062	122,443,396	117,368,000

11.보험료	18,024,769	8,547,632	3,751,287

12.차량유지비	14,150,643	10,034,810	27,616,562

13.경상개발비	157,104,542	74,864,563	31,209,406

14.운반비	1,191,647,492	917,535,588	1,034,506,063

15.교육훈련비	84,546	272,728	2,750,000

16.도서인쇄비	651,700	2,507,888	7,858,963

17.사무용품비	-	-	3,593,814

18.소모품비	7,940,870	10,496,871	4,393,828

19.지급수수료	301,383,912	253,909,586	201,366,591

20.광고선전비	9,501,200	28,570,993	47,135,114

21.판매촉진비	95,811,012	56,885,816	245,802,728

22.대손상각비	9,081,593	9,849,210	41,280,502

23.수출제비용	3,180,876	-	2,768,108

24.무형고정자산상각	37,083,016	16,248,348	16,115,211

25.견본비	34,053,300	38,366,978	157,086,639

26.주식보상비용	-	3,169,034	-

Ⅴ.영업이익(손실)	2,385,388,205	546,434,576	(1,545,045,538)

Ⅵ.영업외수익	80,404,428	32,409,148	23,051,581

1.이자수익	2,510,619	819,878	15,720,115

2.외환차익	11,318,083	-	35,676

3.외화환산이익	58,624	509,893	2,823,593

4.잡이익	66,517,102	31,079,377	4,472,197

Ⅶ.영업외비용	531,943,870	379,795,073	312,386,488

1.이자비용	293,782,300	255,001,851	242,117,666

2.매출채권처분손실	10,576	658,795

3.외환차손	2,622,603	114,561

4.외화환산손실	36,177,818

5.기부금	12,197,449	64,688,111	17,041,917

6..매도가능증권손상차손	30,000,000

7.잡손실	187,153,124	59,446,316	23,112,344

Ⅷ.법인세차감전순이익(손실)	1,933,848,763	199,048,651	(1,834,380,445)

Ⅸ.법인세등	394,846,421	146,673,696

Ⅹ.당기순이익(손실)	1,539,002,342	52,374,955	(1,834,380,445)

ⅩⅠ.주당손익

1.기본주당순손익	768	28	(976)

자본변동표 제 11 기 2017.01.01 부터 2017.12.31 까지 제 10 기 2016.01.01 부터 2016.12.31 까지 제 9 기 2015.01.01 부터 2015.12.31 까지 (단위:원)

과목	자본금	자본잉여금	자본조정	이익잉여금	자본합계

2015.1.1(당기초)	940,000,000	2,768,526,274	-	(815,610,818)	2,892,915,456

1.당기순손실	-	-	-	(1,834,380,445)	(1,834,380,445)

2015.12.31(당기말)	940,000,000	2,768,526,274	-	(2,649,991,263)	1,058,535,011

2016.1.1(당기초)	940,000,000	2,768,526,274	-	(2,649,991,263)	1,058,535,011

1.유상증자	50,000,000	450,000,000	-	-	500,000,000

2.주식선택권	-	-	3,169,034	-	3,169,034

3.회계정책변경누적효과	-	-	22,183,237	1,048,467,252	1,070,650,489

4.당기순이익	-	-	-	52,374,955	202,217,685

2016.12.31(당기말)	990,000,000	3,218,526,274	25,352,271	(1,549,149,056)	2,684,729,489

2017.1.1(당기초)	990,000,000	3,218,526,274	25,352,271	(1,549,149,056)	2,684,729,489

1.유상증자	99,010,000	1,899,908,280	-	-	1,998,918,280

2.주식선택권	-	2,304,752	(2,304,752)	-	-

3.당기순이익	-	-	-	1,539,002,342	1,539,002,342

2017.12.31(당기말)	1,089,010,000	5,120,739,306	23,047,519	(10,146,714)	6,222,650,111

현금흐름표 제 11 기 2017.01.01 부터 2017.12.31 까지 제 10 기 2016.01.01 부터 2016.12.31 까지 제 9 기 2015.01.01 부터 2015.12.31 까지 (단위:원)

구분	제 11 기	제 10 기	제 9 기

Ⅰ.영업활동으로인한현금흐름	2,592,888,266	346,722,242	(973,958,871)

1.당기순이익(손실)	1,539,002,342	52,374,955	(1,834,380,445)

2.현금의유출이없는비용등의가산	1,430,943,109	937,455,326	923,908,081

가.대손상각비	9,081,593	9,849,210	41,280,502

나.감가상각비	724,497,809	529,744,026	484,351,748

다.무형자산상각비	37,083,016	16,248,148	15,874,411

라.이자비용	-	-	73,167,988

마.퇴직급여	265,434,270	231,771,212	279,233,432

바.투자자산손상차손	-	-	30,000,000

사.주식보상비용	-	3,169,034	-

아.법인세비용	394,846,421	146,673,696	-

4.영업활동으로인한자산부채의변동	(377,057,185)	(643,108,039)	63,486,507

가.매출채권의감소(증가)	(422,839,860)	(522,809,856)	(219,895,928)

나.미수금의감소(증가)	-	4,251,390	7,100,715

다.미수수익의증가(감소)	-	-	34,510,684

라.선급금의감소(증가)	6,974,449	(17,961,238)	(1,192,440)

마.선급비용의감소	(9,426,537)	12,935,390	5,424,789

바.미수법인세환급액의감소(증가)	(255,040)	2,080,120	420,550

사.재고자산의감소(증가)	111,401,686	(182,028,027)	(41,879,999)

아.매입채무의증가(감소)	71,176,445	150,813,972	215,588,392

자.미지급금의증가(감소)	46,212,156	65,108,009	150,162,897

차.예수금의증가(감소)	4,814,154	23,890,500	(1,983,625)

카.선수금의증가	(24,468,087)	(36,489)	35,347,294

타.미지급비용의증가(감소)	40,182,197	(52,681,530)	90,514

파.미지급법인세의증가(감소)	-	-	(5,984,970)

하.퇴직금의지급	(100,812,860)	(126,670,280)	(241,195,380)

거.퇴직연금운영자산증가	(100,015,888)	-	-

Ⅱ.투자활동으로인한현금흐름	(3,637,699,573)	(452,484,379)	(210,177,766)

1.투자활동으로인한현금유입액	-	10,000,000	1,827,600,000

가.단기금융상품의감소	-	-	1,800,000,000

나.임차보증금의감소	-	10,000,000	27,600,000

2.투자활동으로인한현금유출액	(3,637,699,573)	(462,484,379)	(2,037,777,766)

가.단기금융상품의증가	-	-	-

나.장기금융상품의증가	6,000,000	6,000,000	6,000,000

다.매도가능증권의취득	-	-	30,000,000

라.기타투자자산의취득	-	-	-

마.토지의취득	1,032,008,106	-	-

바.건물의취득	1,439,035,568	-	4,867,200

사.구축물의취득	33,320,000	17,100,000	33,680,000

아.기계장치의취득	467,680,953	103,194,400	316,715,000

자.차량운반구의취득	24,834,600	-	33,934,570

차.공구와기구의취득	11,810,000	72,985,870	10,662,000

카.비품의취득	48,207,417	9,492,813	18,293,592

타.건설중인자산의증가	519,861,619	152,189,000	1,400,400,000

파.소프트웨어의취득	-	-	5,165,000

하.산업재산권의취득	3,000,000	489,000	2,880,040

거.개발비의증가	51,441,310	101,033,296	140,180,364

너.임차보증금의증가	-	-	35,000,000

더.기타보증금의증가	500,000	-	-

Ⅲ.재무활동으로인한현금흐름	3,241,932,068	282,400,228	773,846,604

1.재무활동으로인한현금유입액	4,615,722,068	891,904,000	3,375,916,854

가.유상증자	1,998,918,280	500,000,000	-

나.정부보조금의증가	-	11,904,000	-

다.단기차입금의증가	288,533,788	180,000,000	1,002,016,854

라.장기차입금의증가	2,328,270,000	200,000,000	1,373,900,000

마.사채의발행	-	-	1,000,000,000

2.재무활동으로인한현금유출액	(1,373,790,000)	(609,503,772)	(2,602,070,250)

가.단기차입금의상환	180,000,000	15,183,772	-

나.유동성장기부채의상환	1,193,790,000	594,320,000	750,000,000

다.전환사채의상환	-	-	1,852,070,250

Ⅳ.현금의증가(감소)	2,197,120,761	176,638,091	(410,290,033)

Ⅴ.기초의현금	527,526,391	350,888,300	761,178,333

Ⅵ.기말의현금	2,724,647,152	527,526,391	350,888,300