씨알푸드 사업보고서 (2019.12)
4. 재무제표

재무상태표 제 13 기 2019.12.31 현재 제 12 기 2018.12.31 현재 제 11 기 2017.12.31 현재

(단위:원)

과목	제 13 기	제 12 기	제 11 기

자산

Ⅰ.유동자산	9,294,406,468	9,348,898,117	6,402,166,450

(1)당좌자산	6,758,423,108	7,802,864,553	4,512,568,920

1.현금및현금성자산	978,413,102	5,188,922,654	2,724,647,152

2.단기금융상품	4,351,355,286	1,000,000,000	-

3.매출채권	1,358,548,431	1,433,139,471	1,833,870,287

대손충당금	(36,610,318)	(31,650,177)	(93,761,072)

4.미수금	97,377,137	94,927,997	-

대손충당금	(94,927,997)	-	-

5.선급금	33,091,425	48,125,766	15,029,229

6.선급비용	30,805,605	66,847,092	27,293,434

7.선납세금	40,557,560	2,551,750	5,489,890

8.유가증권	46,800,000	46,800,000	30,000,000

손상차손누계액	(46,800,000)	(46,800,000)	(30,000,000)

(2)재고자산	2,535,983,360	1,546,033,564	1,889,597,530

1.원재료	713,020,024	365,064,056	729,912,290

2.제품	1,349,478,504	835,854,461	621,524,073

3.저장품	462,700,224	312,878,935	235,689,079

4.재공품	10,584,337	32,236,112	302,472,088

5.상품	200,271	-	-

Ⅱ.비유동자산	15,334,119,335	13,556,179,091	9,697,505,411

(1)투자자산	548,147,675	540,554,743	30,959,000

1.장기금융상품	546,688,675	539,095,743	29,500,000

2.기타자산	1,459,000	1,459,000	1,459,000

(2)유형자산	12,710,910,450	11,596,981,988	8,425,936,335

1.토지	1,431,818,957	1,431,818,957	1,431,818,957

국고보조금	(32,874,030)	-	-

2.건물	5,556,763,593	5,494,763,593	3,327,423,403

감가상각누계액	(640,425,730)	(501,506,642)	(382,198,722)

국고보조금	(41,228,857)	(2,804,688)	(2,898,438)

3.구축물	1,109,381,166	1,045,299,348	540,504,993

감가상각누계액	(414,433,973)	(307,516,315)	(233,395,059)

국고보조금	(11,742,717)	(13,097,645)	-

4.기계장치	9,422,011,917	7,860,135,686	6,404,441,232

감가상각누계액	(4,478,570,470)	(3,863,414,823)	(3,216,909,743)

국고보조금	(42,526,888)	(66,750,000)	(132,819,833)

5.차량운반구	203,095,878	203,095,878	123,649,170

감가상각누계액	(134,847,899)	(107,205,724)	(86,479,472)

국고보조금	(1,000)	(1,000)	(1,000)

6.공구와기구	414,424,261	333,774,937	263,008,237

감가상각누계액	(245,959,082)	(200,509,692)	(165,498,662)

7.비품	425,773,818	375,040,572	227,360,579

감가상각누계액	(245,809,635)	(192,568,272)	(155,021,486)

국고보조금	(12,063,859)	(15,354,000)

8.건설중인자산	448,125,000	123,781,818	482,952,179

(3)무형자산	845,533,755	555,774,432	518,313,033

1.소프트웨어	214,366,668	54,364,334	43,052,250

국고보조금	(93,229,833)	-	(1,122,684)

2.특허권	4,617,196	5,337,625	12,343,657

3.상표권	5,110,511	3,365,097	983,440

4.개발비	647,903,187	492,707,376	463,056,370

(4)기타비유동자산	1,229,527,455	192,571,500	181,890,000

1.임차보증금	373,300,000	174,300,000	180,300,000

2.기타보증금	18,271,500	18,271,500	1,590,000

3.이연법인세자산	837,955,955	670,296,428	540,407,043

자산총계	24,628,525,803	22,905,077,208	16,099,671,861

부채

Ⅰ.유동부채	5,987,527,078	4,238,254,297	6,064,523,998

1.매입채무	668,603,904	494,041,572	612,179,271

2.미지급금	334,976,442	448,038,850	417,528,314

3.예수금	48,083,125	45,567,175	34,807,098

4.미지급비용	449,164,513	366,792,330	279,141,926

5.미지급법인세	-	5,743,234	10,897,801

6.선수금	12,039,094	7,031,136	10,842,718

7.단기차입금	2,270,000,000	1,120,000,000	2,975,366,870

8.유동성장기부채	1,504,660,000	1,751,040,000	723,760,000

10.유동성사채	700,000,000	-	1,000,000,000

Ⅱ.비유동부채	8,812,407,100	9,096,669,258	3,812,497,752

1.장기차입금	8,230,400,000	7,880,740,000	3,027,300,000

2.퇴직급여충당부채	582,007,100	515,929,258	785,197,752

3.사채	-	700,000,000	-

부채총계	14,799,934,178	13,334,923,555	9,877,021,750

자본

Ⅰ.자본금	1,189,010,000	1,189,010,000	1,089,010,000

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

2.우선주자본금	199,010,000	199,010,000	99,010,000

Ⅱ.자본잉여금	8,032,444,201	8,032,444,201	5,120,739,306

1.주식발행초과금	8,008,937,040	8,008,937,040	5,109,908,280

2.기타자본잉여금	23,507,161	23,507,161	10,831,026

Ⅲ.자본조정	10,371,384	10,371,384	23,047,519

1.자본조정	10,371,384	10,371,384	23,047,519

Ⅳ.이익잉여금	596,766,040	338,328,068	(10,146,714)

1.미처분이익잉여금	596,766,040	338,328,068	(10,146,714)

자본총계	9,828,591,625	9,570,153,653	6,222,650,111

부채및자본총계	24,628,525,803	22,905,077,208	16,099,671,861

손익계산서 제 13 기 2019.01.01 부터 2019.12.31 까지 제 12 기 2018.01.01 부터 2018.12.31 까지 제 11 기 2017.01.01 부터 2017.12.31 까지

(단위:원)

과목	제 13 기	제 12 기	제 11 기

Ⅰ.매출액	16,934,036,293	16,546,904,112	17,244,166,767

1.제품매출	16,931,003,683	16,546,904,112	17,244,166,767

2.상품매출	3,032,610	-

Ⅱ.매출원가	12,715,875,432	12,071,228,007	11,940,800,147

1.제품매출원가	12,712,803,667	12,071,228,007	11,940,800,147

(1)기초제품재고액	835,854,461	621,524,073	803,331,117

(2)당기제품제조원가	13,387,586,117	12,148,034,863	11,874,785,694

(3)타계정대체	161,158,407	(213,401,694)	(226,959,998)

(4)기말제품재고액	(1,383,498,886)	(835,854,461)	(621,524,073)

(5)재고자산평가손실	34,020,382	350,925,226	111,167,407

2.상품매출원가	3,071,765	-	-

(1)당기상품매입액	439,998	-	-

(2)타계정대체	2,832,038	-	-

(3)기말상품재고액	(200,271)	-	-

Ⅲ.매출총이익	4,218,160,861	4,475,676,105	5,303,366,620

Ⅳ.판매비와관리비	3,980,150,686	3,585,741,641	2,917,978,415

1.급여	774,395,830	711,701,910	607,483,740

2.퇴직급여	82,106,203	76,453,010	90,531,754

3.복리후생비	126,438,710	101,331,165	71,787,488

4.여비교통비	49,403,311	55,338,361	55,320,711

5.접대비	14,061,820	14,554,257	29,784,680

6.통신비	17,596,921	12,839,617	13,155,463

7.수도광열비	222,325	4,333,601	5,750,797

8.세금과공과금	45,616,499	44,420,840	31,800,330

9.감가상각비	25,639,166	14,328,714	12,427,174

10.지급임차료	177,315,910	129,505,511	117,327,062

11.보험료	22,080,065	9,388,784	18,024,769

12.차량유지비	43,224,085	25,915,733	14,150,643

13.경상개발비	261,196,719	338,656,019	157,104,542

14.운반비	1,290,568,918	1,240,047,530	1,191,647,492

15.교육훈련비	21,649,268	6,811,537	84,546

16.도서인쇄비	9,607,639	2,109,204	651,700

17.사무용품비	13,407,878	9,505,285	10,850,615

18.지급수수료	526,556,025	511,395,034	301,383,912

19.광고선전비	135,332,529	94,309,739	9,501,200

20.판매촉진비	229,650,314	86,225,351	95,811,012

21.대손상각비	5,147,264	6,349,226	9,081,593

22.수출제비용	26,144,016	10,773,595	3,180,876

23.무형고정자산상각	49,804,443	52,861,901	37,083,016

24.견본비	32,984,828	26,585,717	34,053,300

Ⅴ.영업이익(손실)	238,010,175	889,934,464	2,385,388,205

Ⅵ.영업외수익	337,014,044	169,161,541	80,404,428

1.이자수익	43,174,342	19,116,163	2,510,619

2.외환차익	8,328,475	10,292,772	11,318,083

3.외화환산이익	226,463	101,085	58,624

4.대손충당금환입	-	1,845,916	-

5.보조금수익	206,352,415	132,713,427	-

6.금융상품평가이익	47,442,807	-	-

7.유형자산처분이익	2,499,000	-	-

8.잡이익	28,990,542	5,092,178	66,517,102

Ⅶ.영업외비용	483,819,708	822,659,274	531,943,870

1.이자비용	322,140,526	319,119,144	293,782,300

2.매출채권처분손실	-	-	10,576

3.외환차손	6,578,881	4,262,268	2,622,603

4.외화환산손실	8,691,963	4,508,625	36,177,818

5.기부금	31,969,281	32,002,730	12,197,449

6..투자자산손상차손	-	16,800,000	-

7.재고자산폐기손실	-	443,747,290	-

8.유형자산처분손실	6,176,500	-	-

9.금융상품평가손실	1,268,007	-	-

10.기타의대손상각비	94,927,997	-	-

7.잡손실	12,066,553	2,219,217	187,153,124

Ⅷ.법인세차감전순이익(손실)	91,204,511	236,436,731	1,933,848,763

Ⅸ.법인세비용	(167,233,461)	(112,038,051)	394,846,421

Ⅹ.당기순이익(손실)	258,437,972	348,474,782	1,539,002,342

ⅩⅠ.주당손익	-	-	-

1.기본주당순손익	131	156	768

자본변동표 제 13 기 2019.01.01 부터 2019.12.31 까지 제 12 기 2018.01.01 부터 2018.12.31 까지 제 11 기 2017.01.01 부터 2017.12.31 까지 (단위:원)

과목	자본금	자본잉여금	자본조정	이익잉여금	자본합계

2017.1.1(전전기초)	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(전전기말)	1,089,010,000	5,120,739,306	23,047,519	(10,146,714)	6,222,650,111

2018.1.1(전기초)	1,089,010,000	5,120,739,306	23,047,519	(10,146,714)	6,222,650,111

1.유상증자	100,000,000	2,899,028,760	-	2,999,028,760

2.주식선택권	-	12,676,135	(12,676,135)	-	-

3.당기순이익	-	-	-	348,474,782	348,474,782

2018.12.31(전기말)	1,189,010,000	8,032,444,201	10,371,384	338,328,068	9,570,153,653

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

1.당기순이익	-	-	-	258,437,972	258,437,972

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

현금흐름표 제 13 기 2019.01.01 부터 2019.12.31 까지 제 12 기 2018.01.01 부터 2018.12.31 까지 제 11 기 2017.01.01 부터 2017.12.31 까지 (단위:원)

구분	제 13 기	제 12 기	제 11 기

Ⅰ.영업활동으로인한현금흐름	467,407,955	1,403,765,194	2,592,888,266

1.당기순이익(손실)	258,437,972	348,474,782	1,539,002,342

2.현금의유출이없는비용등의가산	1,426,705,899	1,096,263,798	1,430,943,109

가.대손상각비	5,147,264	6,349,226	9,081,593

나.감가상각비	972,380,123	865,506,386	724,497,809

다.유형자산처분손실	6,176,500	-	-

라.무형자산상각비	49,804,443	52,861,901	37,083,016

마.퇴직급여	389,913,400	284,635,670	265,434,270

바.투자자산손상차손	-	16,800,000	-

사.금융상품평가손실	1,268,007	-	-

아.재고자산평가손실	74,321,626	-	-

자.기타의대손상각비	94,927,997	-	-

차.법인세비용	(167,233,461)	(129,889,385)	394,846,421

3.현금의유입이없는수익등의차감	(49,958,904)	(1,944,013)	-

가.대손상각비환입	-	1,845,916	-

나.외화환산이익	17,097	98,097	-

다.유형자산처분이익	2,499,000	-	-

라.금융상품평가이익	47,442,807	-	-

4.영업활동으로인한자산부채의변동	(1,167,777,012)	(39,029,373)	(377,057,185)

가.매출채권의감소(증가)	74,608,137	334,133,708	(422,839,860)

나.미수금의감소(증가)	(2,449,140)	(94,927,997)	-

다.선급금의감소(증가)	15,034,341	(33,096,537)	6,974,449

라.선급비용의감소	36,041,487	(39,553,658)	(9,426,537)

마.미수법인세환급액의감소(증가)	(38,005,810)	2,938,140	(255,040)

바.재고자산의감소(증가)	(1,064,271,422)	343,563,966	111,401,686

사.매입채무의증가(감소)	174,562,332	(118,137,699)	71,176,445

아.미지급금의증가(감소)	(113,062,408)	30,510,536	46,212,156

자.예수금의증가(감소)	2,515,950	10,760,077	4,814,154

차.선수금의증가	5,007,958	(3,811,582)	(24,468,087)

카.미지급비용의증가(감소)	82,372,183	87,650,404	40,182,197

타.미지급법인세의증가(감소)	(6,169,300	(5,154,567)	-

파.퇴직금의지급	(133,961,320)	(151,409,440)	(100,812,860)

하.퇴직연금운영자산증가	(200,000,000)	(402,494,724)	(100,015,888)

Ⅱ.투자활동으로인한현금흐름	(6,110,278,107)	(5,693,871,582)	(3,637,699,573)

1.투자활동으로인한현금유입액	4,792,163,751	157,090,000	-

가.단기금융상품의감소	4,740,663,751	-	-

나.기계장치의처분	17,500,000	-	-

나.임차보증금의감소	34,000,000	157,000,000	-

라.기타보증금의감소	-	90,000	-

2.투자활동으로인한현금유출액	(10,902,441,858)	(5,850,961,582)	(3,637,699,573)

가.단기금융상품의증가	8,045,844,237	-	-

나.장기금융상품의증가	7,592,932	1,016,800,000	6,000,000

다.토지의취득	-	509,595,743	1,032,008,106

라.건물의취득	62,000,000	1,836,340,190	1,439,035,568

마.구축물의취득	64,081,818	504,794,355	33,320,000

바.기계장치의취득	1,592,876,231	1,303,742,275	467,680,953

사.차량운반구의취득	-	79,446,708	24,834,600

아.공구와기구의취득	164,488,234	70,766,700	11,810,000

자.비품의취득	50,733,246	147,679,993	48,207,417

차.건설중인자산의증가	324,343,182	123,781,818	519,861,619

카.소프트웨어의취득	181,310,000	29,630,000	-

타.산업재산권의취득	4,992,060	4,932,425	3,000,000

파.개발비의증가	171,179,918	55,760,875	51,441,310

하.임차보증금의증가	233,000,000	151,000,000,	-

거.기타보증금의증가	-	16,690,500	500,000

Ⅲ.재무활동으로인한현금흐름	1,432,360,600	6,754,381,890	3,241,932,068

1.재무활동으로인한현금유입액	4,154,400,600	10,379,028,760	4,615,722,068

가.유상증자	-	2,999,028,760	1,998,918,280

나.정부보조금의증가	179,080,600	30,000,000	-

다.단기차입금의증가	2,270,000,000	-	288,533,788

라.장기차입금의증가	1,705,320,000	6,650,000,000	2,328,270,000

마.사채의발행	-	700,000,000	-

2.재무활동으로인한현금유출액	(2,722,040,000)	(3,624,646,870)	(1,373,790,000)

가.단기차입금의상환	1,120,000,000	1,355,366,870	180,000,000

나.유동성장기부채의상환	1,591,040,000	723,760,000	1,193,790,000

다.장기차입금의상환	11,000,000	545,520,000	-

라.유동성사채의상환	-	1,000,000,000	-

Ⅳ.현금의증가(감소)	(4,210,509,552)	2,464,275,502	2,197,120,761

Ⅴ.기초의현금	5,188,922,654	2,724,647,152	527,526,391

Ⅵ.기말의현금	978,413,102	5,188,922,654	2,724,647,152