씨알푸드 사업보고서 (2021.12)
4. 재무제표

재무상태표 제 15 기 2021.12.31 현재 제 14 기 2020.12.31 현재 제 13 기 2019.12.31 현재

(단위:원)

과목	제 15 기	제 14 기	제 13 기

자산	-	-	-

Ⅰ.유동자산	7,881,405,785	7,676,880,107	9,294,406,468

(1)당좌자산	5,455,674,288	5,645,392,555	6,758,423,108

1.현금및현금성자산	1,001,880,190	821,996,642	978,413,102

2.단기금융상품	2,500,000,000	3,300,975,159	4,351,355,286

3.매출채권	1,810,786,802	1,437,385,370	1,358,548,431

대손충당금	(41,985,018)	(24,362,189)	(36,797,441)

4.미수금	97,327,997	99,395,247	97,377,137

대손충당금	(94,927,997)	(94,927,997)	(94,927,997)

5.미수수익	16,021,368	15,081,643	-

6.선급금	12,325,016	10,821,672	33,091,425

7.선급비용	103,775,210	32,731,988	30,805,605

8.선납세금	50,470,720	46,295,020	40,557,560

9.유가증권	-	-	-

손상차손누계액	-	-	-

(2)재고자산	2,425,731,497	2,031,487,552	2,535,983,360

1.원재료	496,822,299	373,976,050	726,293,935

2.제품	1,556,894,783	1,140,475,156	1,349,478,504

3.저장품	434,253,669	318,965,966	462,700,224

4.재공품	25,744,380	174,483,821	10,584,337

5.상품	4,083,276	26,070,633	200,271

Ⅱ.비유동자산	14,104,252,036	15,008,287,363	15,334,119,335

(1)투자자산	58,765,670	555,464,706	548,147,675

1.장기금융상품	57,306,670	554,005,706	546,688,675

2.기타자산	1,459,000	1,459,000	1,459,000

(2)유형자산	13,309,149,411	13,549,674,676	12,710,910,450

1.토지	1,432,567,957	1,431,818,957	1,431,818,957

국고보조금	(32,874,030)	(32,874,030)	(32,874,030)

2.건물	6,100,611,563	5,968,701,563	5,556,763,593

감가상각누계액	(933,007,082)	(781,919,430)	(640,425,730)

국고보조금	(39,111,275)	(40,170,066)	(41,228,857)

3.구축물	1,129,231,166	1,129,231,166	1,109,381,166

감가상각누계액	(623,593,635)	(521,714,656)	(414,433,973)

국고보조금	(9,032,861)	(10,387,989)	(11,742,717)

4.기계장치	11,814,304,543	11,123,618,179	9,422,011,917

감가상각누계액	(5,888,380,904)	(5,085,329,088)	(4,478,570,470)

국고보조금	(14,488,106)	(16,657,997)	(42,526,888)

5.차량운반구	165,416,308	165,416,308	203,095,878

감가상각누계액	(139,880,518)	(119,773,257)	(134,847,899)

국고보조금	(1,000)	(1,000)	(1,000)

6.공구와기구	561,743,729	478,160,729	414,424,261

감가상각누계액	(372,779,668)	(307,043,667)	(245,959,082)

7.비품	492,540,157	461,625,611	425,773,818

감가상각누계액	(363,733,356)	(303,252,940)	(245,809,635)

국고보조금	(5,483,577)	(8,773,718)	(12,063,859)

8.건설중인자산	35,100,000	19,000,000	448,125,000

(3)무형자산	221,786,730	243,324,645	845,533,755

1.소프트웨어	126,109,834	162,649,501	214,366,668

국고보조금	(55,305,834)	(74,267,834)	(93,229,833)

2.산업재산권	47,447,209	13,291293	9727707

3.개발비	21,027,853	29,699,441	647,903,187

4.기타의무형자산	82,507,668	111,952,244	66,766,026

(4)기타비유동자산	514,550,225	659,823,336	1,229,527,455

1.임차보증금	143,980,000	160,300,000	373,300,000

2.기타보증금	29,150,000	18,571,500	18,271,500

3.이연법인세자산	341,420,225	480,951,836	837,955,955

자산총계	21,985,657,821	22,685,167,470	24,492,366,276

부채	-	-	-

Ⅰ.유동부채	8,992,846,024	7,111,131,251	5,997,527,078

1.매입채무	776,783,010	522,568,133	668,603,904

2.미지급금	351,269,046	255,741,183	334,976,442

3.예수금	35,687,375	47,793,505	48,083,,125

4.미지급비용	454,857,927	683,418,638	449,164,513

5.미지급법인세	-	-	-

6.선수금	24,477,674	21,255,780	12,039,094

7.단기차입금	3,670,000,000	3,270,000,000	2,270,000,000

8.유동성장기부채	2,179,770,992	2,310,354,012	1,504,660,000

10.유동성사채	1,500,000,000	-	700,000,000

Ⅱ.비유동부채	7,986,963,954	8,744,362,162	8,812,407,100

1.장기차입금	7,537,268,996	8,250,365,988	8,230,400,000

2.퇴직급여충당부채	449,694,957	493,996,174	582,007,100

3.사채	-	-	-

부채총계	16,979,809,978	15,855,493,413	14,809,934,178

자본	-	-	-

Ⅰ.자본금	1,189,010,000	1,189,010,000	1,189,010,000

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

2.우선주자본금	199,010,000	199,010,000	199,010,000

Ⅱ.자본잉여금	8,032,444,201	8,032,444,201	8,032,444,201

1.주식발행초과금	8,008,937,040	8,008,937,040	8,008,937,040

2.기타자본잉여금	23,507,161	23,507,161	23,507,161

Ⅲ.자본조정	10,371,384	10,371,384	10,371,384

1.자본조정	10,371,384	10,371,384	10,371,384

Ⅳ.이익잉여금	(4,225,977,742)	(2,402,151,528)	450,606,513

1.미처분이익잉여금	(4,225,977,742)	(2,402,151,528)	450,606,513

자본총계	5,005,847,843	6,829,674,057	9,682,432,098

부채및자본총계	21,985,657,821	22,685,167,470	24,492,366,276

손익계산서 제 15 기 2021.01.01 부터 2021.12.31 까지 제 14 기 2020.01.01 부터 2020.12.31 까지 제 13 기 2019.01.01 부터 2019.12.31 까지

(단위:원)

과목	제 15 기	제 14 기	제 13 기

Ⅰ.매출액	15,678,722,652	16,088,621,182	16,934,036,293

1.제품매출	15,035,356,849	16,059,289,540	16,931,003,683

2.상품매출	571,799,033	29,015,567	3,032,610

3.기타매출	71,566,770	316,075	-

Ⅱ.매출원가	12,751,240,415	13,058,247,338	12,715,875,432

1.제품매출원가	12,192,699,366	13,030,797,375	12,712,803,667

(1)기초제품재고액	1,140,475,156	1,349,478,504	835,854,461

(2)당기제품제조원가	12,750,983,967	13,066,715,225	13,141,568,609

(3)타계정으로대체	17,677,144	-	-

(4)타계정으로대체	(175,708,733)	(210,900,816)	44,557,857

(5)기말제품재고액	(1,540,728,168)	(1,174,495,538)	(1,383,498,886)

(6)재고자산평가손실	-	-	74,321,626

2.상품매출원가	558,541,049	27,449,963	3,071,765

(1)당기상품매입액	-	-	439,998

(2)타계정대체	-	-	2,832,038

(3)기말상품재고액	-	-	(200,271)

Ⅲ.매출총이익	2,927,482,237	3,030,373,844	4,218,160,861

Ⅳ.판매비와관리비	4,370,387,219	4,542,203,586	3,980,150,686

1.급여	953,789,520	1,253,827,150	774,395,830

2.퇴직급여	111,501,648	150,041,411	3,728,480

3.복리후생비	141,505,129	136,777,645	126,438,710

4.여비교통비	25,200,159	31,596,907	49,403,311

5.접대비	4,727,600	10,015,000	14,061,820

6.통신비	21,282,248	17,667,289	17,596,921

7.수도광열비	403,324	609,405	222,325

8.세금과공과금	49,233,400	51,481,170	45,616,499

9.감가상각비	45,130,663	30,630,887	25,639,166

10.지급임차료	148,127,076	161,673,587	177,315,910

11.보험료	12,687,783	16,613,068	22,080,065

12.차량유지비	15,671,110	17,123,452	43,224,085

13.경상개발비	887,220,264	610,685,652	261,196,719

14.운반비	1,182,404,265	1,243,401,882	1,290,568,918

15.교육훈련비	1,642,272	5,688,000	21,649,268

16.도서인쇄비	2,020,383	4,609,776	9,607,639

17.사무용품비	19,396,045	22,556,994	13,407,878

18.지급수수료	346,266,531	299,933,218	526,556,025

19.광고선전비	154,002,789	50,373,354	135,332,529

20.판매촉진비	109,425,335	274,454,017	229,650,314

21.대손상각비	17,622,829	(12,435,252)	5,147,264

22.수출제비용	6,279,762	4,490,606	26,144,016

23.무형고정자산상각	51,089,596	59,811,074	49,804,443

24.견본비	62,629,488	100,577,294	32,984,828

25.수선비	1,128,000	-	-

Ⅴ.영업이익(손실)	(1,442,904,982)	(1,511,829,742)	238,010,175

Ⅵ.영업외수익	493,815,832	368,784,460	337,014,044

1.이자수익	23,001,807	38,023,652	43,174,342

2.외환차익	3,160,178	1,808,594	8,328,475

3.외화환산이익	29,152,776	-	226,463

4.대손충당금환입	-	-	206,352,415

5.보조금수익	328,316,675	264,789,313	-

6.유형자산처분이익	943,000	4,417,718	2,499,000

7.금융상품평가이익	3,806,670	5,931,918	47,442,807

8.금웅상품처분이익	10,669,778	-	-

9.수입수수료	-	11,170,470	-

10.전기오류수정이익	89,446,280	-	-

11.잡이익	5,318,668	42,642,795	28,990,542

Ⅶ.영업외비용	576,254,002	1,152,573,977	483,802,611

1.이자비용	341,656,822	314,415,045	322,140,526

2.매출채권처분손실	-	-	-

3.외환차손	252,150	5,263,795	6,561,784

4.외화환산손실	119,463	19,504,092	8,691,963

5.기부금	24,739,022	4,527,638	31,969,281

6..투자자산손상차손	-	-	-

7.재고자산폐기손실	-	-	-

8.유형자산처분손실	-	2,451,212	6,176,500

9.무형자산손상차손	-	618,203,746	-

9.금융상품평가손실	-	187,384,074	1,268,007

10.금융상품처분손실	2,038,356	-	-

11.투자자산손상차손	45,000,000	-	-

10.기타의대손상각비	-	-	94,927,997

7.잡손실	162,448,189	824,375	12,066,553

Ⅷ.법인세차감전순이익(손실)	(1,525,343,152)	(2,295,619,259)	91,204,511

Ⅸ.법인세비용	133,794,151	318,998,309	(21,073,934)

Ⅹ.당기순이익(손실)	(1,659,137,303)	(2,614,617,568)	112,278,445

ⅩⅠ.주당손익	-	-	-

1.기본주당순손익	(838)	(1,321)	131

자본변동표 제 15 기 2021.01.01 부터 2021.12.31 까지 제 14 기 2020.01.01 부터 2020.12.31 까지 제 13 기 2019.01.01 부터 2019.12.31 까지 (단위:원)

과목	자본금	자본잉여금	자본조정	이익잉여금	자본합계

2019.1.1(전전기초)	1,189,010,000	8,032,444,201	10,371,384	338,328,068	9,570,153,653

당기순이익	-	-	-	258,437,972	258,437,972

2019.12.31(전전기말)	1,189,010,000	8,032,444,201	10,371,384	596,766,040	9,828,591,625

2020.1.1(전기초)	1,189,010,000	8,032,444,201	10,371,384	338,328,068	9,570,153,653

우선주매입소각	-	-	-	(384,300,000)	(384,300,000)

당기순이익(손실)	-	-	-	(2,614,617,568)	(2,614,617,568)

2020.12.31 (전기말)	1,189,010,000	8,032,444,201	10,371,384	(2,402,151,528)	6,829,674,057

2021.1.1(당기초)	1,189,010,000	8,032,444,201	10,371,384	(2,402,151,528)	6,829,674,057

우선주매입소각	-	-	-	(164,688,911)	(164,688,911)

당기순이익(손실)	-	-	-	(1,659,137,303)	(1,659,137,303)

2021.12.31 (당기말)	1,189,010,000	8,032,444,201	10,371,384	(4,225,977,742)	5,005,847,743

현금흐름표 제 15 기 2021.01.01 부터 2021.12.31 까지 제 14 기 2020.01.01 부터 2020.12.31 까지 제 13 기 2019.01.01 부터 2019.12.31 까지 (단위:원)

구분	제 15 기	제 14 기	제 13 기

Ⅰ.영업활동으로인한현금흐름	(860,835,649)	(108,587,526)	477,533,717

1.당기순이익(손실)	(1,659,137,303)	(2,614,617,568)	258,437,972

2.현금의유출이없는비용등의가산	2,042,863,910	2,499,586,474	1,436,831,661

가.대손상각비	17,622,829	-	5,147,264

나.감가상각비	1,287,466,175	1,132,348,600	972,380,123

다.유형자산처분손실	-	2,451,212	6,176,500

라.무형자산상각비	80,534,172	59,811,074	49,804,443

마.퇴직급여	415,907,219	321,731,565	400,039,162

바.무형자산손상차손	-	618,203,746	-

사.금융상품평가손실	2,038,356	-	1,268,007

아.재고자산평가손실	43,729,508	8,036,158	74,321,626

자.잡손실	16,771,500	-	-

차.투자자산손상차손	45,000,000	-	-

카.기타의대손상각비	-	-	94,927,997

타.법인세비용	133,794,151	357,004,119	(167,233,461)

3.현금의유입이없는수익등의차감	(15,419,448)	(16,852,970)	(49,958,904)

가.대손충당금환입	-	12,435,252	-

나.외화환산이익	-	-	17,097

다.유형자산처분이익	943,000	4,417,718	2,499,000

라.금융상품처분이익	10,669,778	-	47,442,807

마.금융상품평가이익	3,806,670	-	-

3.영업활동으로인한자산부채의변동	(1,229,142,808)	23,296,538	(1,167,777,012)

가.매출채권의감소(증가)	(373,401,432)	(78,836,939)	74,608,137

나.미수금의감소(증가)	2,067,250	(2,018,110)	(2,449,140)

다.미수수익의감소(증가)	(939,725)	(15,081,643)	-

라.선급금의감소(증가)	(1,503,344)	22,269,753	15,034,341

마.선급비용의감소(증가)	(71,043,222)	(1,926,383)	36,041,487

바.미수법인세환급액의감소(증가)	1,561,760	(5,737,460)	(38,005,810)

사.재고자산의감소(증가)	(437,973,453)	496,459,650	(1,064,271,422)

아.매입채무의감소(증가)	254,214,877	(146,035,771)	174,562,332

자.미지급금의증가(감소)	95,527,863	(79,235,259)	(113,062,408)

차.예수금의증가(감소)	(12,106,130)	(289,620)	2,515,950

카.선수금의증가(감소)	3,221,894	9,216,686	5,007,958

타.미지급비용의증가(감소)	(122,273,509)	234,254,125	82,372,183

파.미지급법인세의증가(감소)	-	-	(6,169,300)

하.퇴직금의지급	(413,053,732)	(316,540,932)	(133,961,320)

거.퇴직연금운용자산의증가	(153,441,905)	(93,201,559)	(200,000,000)

Ⅱ.투자활동으로인한현금흐름	149,088,120	(789,188,934)	(6,120,403,869)

1.투자활동으로인한현금유입액	3,846,082,128	11,477,728,110	4,792,163,751

가.단기금융상품의증가	3,308,631,422	11,168,944,913	4,740,663,751

나.기계장치의처분	945,000	1,238,900	17,500,000

다.차량운반구의처분	-	3,227,273	-

라.임차보증금의감소	30,000,000	303,000,000	34,000,000

마.기타보증금의감소	-	1,317,024	-

바.금융상품의 처분	506,505,706	-	-

2.투자활동으로인한현금유출액	(3,696,994,008)	(12,266,917,044)	(10,912,567,620)

가.단기금융상품의증가	2,499,024,841	10,118,564,786	8,045,844,237

나.장기금융상품의증가	6,000,000	8,634,055	7,592,932

다.토지의취득	749,000	-	-

라.건물의취득	131,910,000	-	62,000,000

마.구축물의취득	-	11,050,000	64,081,818

바.기계장치의취득	783,686,364	297,711,262	1,288,421,686

사. 차량운반구의취득	-	-	-

아.공구와기구의취득	83,583,000	63,736,468	96,928,324

자.비품의취득	30,914,546	35,851,793	50,733,246

차.건설중인자산의증가	16,100,000	1,565,262,970	628,797,727

카.소프트웨어의취득	14,842,500	-	181,310,000

타.산업재산권의취득	44,153,757	7,175,710	4,992,060

파.개발비의증가	-	-	181,305,680

하.투자자산의취득	45,000,000	-	-

거.기타의무형자산의취득	-	68,630,000	67,559,910

너.임차보증금의 증가	13,680,000	90,000,000	233,000,000

더.기타보증금의 증가	27,350,000	300,000	-

Ⅲ.재무활동으로인한현금흐름	891,631,077	741,360,000	1,432,360,600

1.재무활동으로인한현금유입액	2,800,000,000	3,330,000,000	4,154,400,600

가.유상증자	-	-	-

나.정부보조금의증가	-	-	179,080,600

다.단기차입금의증가	400,000,000	1,000,000,000	2,270,000,000

라.장기차입금의증가	900,000,000	2,330,000,000	1,705,320,000

마.사채의발행	1,500,000,000	-	-

2.재무활동으로인한현금유출액	(1,908,368,923)	(2,588,640,000)	(2,722,040,000)

가.단기차입금의상환	-	-	1,120,000,000

나.유동성장기부채의상환	1,743,680,012	1,504,340,000	1,591,040,000

다.유동성사채의상환상환	-	700,000,000	11,000,000

라.우선주매입	164,688,911	384,300,000	-

Ⅳ.현금의감소	179,883,548	(156,416,460)	(4,210,509,552)

Ⅴ.기초의현금(주석16)	821,996,642	978,413,102	5,188,922,654

Ⅵ.기말의현금(주석16)	1,001,880,190	821,996,642	978,413,102