씨알푸드 사업보고서 (2016.12)
4. 재무제표

재무상태표 제 10 기 2016.12.31 현재 제 9 기 2015.12.31 현재 제 8 기 2014.12.31 현재

(단위:원)

과목	제 10 기	제 9 기	제 8 기

자산

Ⅰ.유동자산	3,900,360,850	3,030,039,748	5,066,098,654

(1)당좌자산	1,899,361,634	1,211,068,559	3,289,007,464

1.현금및현금성자산	527,526,391	350,888,300	761,178,333

2.단기금융상품	1,800,000,000

3.매출채권	1,411,030,427	888,220,571	668,324,643

대손충당금	(84,679,479)	(74,830,269)	(33,549,767)

4.미수수익	34,510,684

5.미수금	4,251,390	11,352,105

6.선급금	22,003,678	4,042,440	2,850,000

7.선급비용	17,866,897	30,802,287	36,227,076

8.선납세금	8,114,390

9.유가증권	30,000,000	30,000,000	30,000,000

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

(2)재고자산	2,000,999,216	1,818,971,189	1,777,091,190

1.원재료	595,339,104	743,686,231	578,511,605

원재료평가충당금

2.제품	803,331,117	915,555,114	890,645,541

3.저장품	231,818,597	159,729,844	307,934,044

4.재공품	369,393,955

재공품평가충당금

5.미착품	1,116,443

Ⅱ.비유동자산	6,280,979,620	6,381,980,967	4,902,029,360

(1)투자자산	24,959,000	18,959,000	12,959,000

1.장기금융상품	23,500,000	17,500,000	11,500,000

2.기타자산	1,459,000

(2)유형자산	5,573,675,881	5,807,161,824	4,472,961,210

1.토지	399,810,851	399,810,851	399,810,851

2.건물	1,888,387,835	1,857,687,835	1,443,334,273

감가상각누계액	(311,005,101)	(263,795,406)	(217,353,211)

국고보조금	(2,992,188)

3.구축물	500,924,993	426,635,993	375,905,993

감가상각누계액	(183,490,927)	(141,299,711)	(101,264,976)

4.기계장치	5,936,760,279	4,416,665,879	3,876,099,679

감가상각누계액	(2,602,536,804)	(2,143,815,267)	(1,724,459,684)

국고보조금	(201,543,875)	(260,546,833)	(328,380,033)

5.차량운반구	98,814,570	98,814,570	64,880,000

감가상각누계액	(75,651,828)	(61,225,914)	(44,331,333)

국고보조금	(1,000)	(1,424,800)	(3,562,000)

6.공구와기구	220,548,797	147,562,927	129,900,927

감가상각누계액	(140,190,143)	(123,537,259)	(111,233,531)

7.비품	179,153,162	168,660,349	150,366,757

감가상각누계액	(133,312,740)	(113,431,390)	(94,140,064)

8.건설중인자산	1,400,400,000	657,387,562

(3)무형자산	500,954,739	364,470,143	232,119,150

1.소프트웨어	59,526,003	20,992,881	23,018,259

국고보조금	(3,047,284)	(4,971,884)	(6,896,484)

2.특허권	34,056,567

3.상표권	2,894,922

4.개발비	424,669,994	319,226,250	179,045,886

(4)기타비유동자산	181,390,000	191,390,000	183,990,000

1.임차보증금	180,300,000	190,300,000	182,900,000

2.기타보증금	1,090,000	1,090,000	1,090,000

자산총계	10,181,340,470	9,412,020,715	9,968,128,014

부채

Ⅰ.유동부채	6,277,205,544	5,325,824,854	4,865,169,760

1.매입채무	541,002,826	390,188,854	174,600,462

2.미지급금	371,316,158	590,019,549	439,856,652

3.예수금	29,992,944	6,102,444	8,086,069

4.미지급비용	238,959,729	7,829,859	7,739,345

5.미지급법인세	5,984,970

6.선수금	35,310,805	35,347,294

7.단기차입금	2,866,833,082	2,702,016,854	1,700,000,000

8.유동성장기부채	1,193,790,000	594,320,000	750,000,000

9.유동성전환사채	1,500,000,000

유동성상환할증금	352,070,250

유동성전환권조정	(73,167,988)

10.사채	1,000,000,000	1,000,000,000

Ⅱ.비유동부채	2,143,382,230	3,027,660,850	2,210,042,798

1.장기차입금	1,422,790,000	2,416,580,000	1,637,000,000

2.퇴직급여충당부채	720,592,230	611,080,850	573,042,798

부채총계	8,420,587,774	8,353,485,704	7,075,212,558

자본

Ⅰ.자본금	990,000,000	940,000,000	940,000,000

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

Ⅱ.자본잉여금	3,218,526,274	2,768,526,274	2,768,526,274

1.주식발행초과금	3,210,000,000	2,760,000,000	2,760,000,000

2.기타자본잉여금	8,526,274	8,526,274	8,526,274

Ⅲ.이익잉여금	(815,610,818)

1.미처분이익잉여금	(815,610,818)

자본총계	1,760,752,696	1,058,535,011	2,892,915,456

부채및자본총계	10,181,340,470	9,412,020,715	9,968,128,014

손익계산서 제 10 기 2016.01.01 부터 2016.12.31 까지 제 9 기 2015.01.01 부터 2015.12.31 까지 제 8 기 2014.01.01 부터 2014.12.31 까지

(단위:원)

과목	제 10 기	제 9 기	제 8 기

Ⅰ.매출액	10,672,274,674	10,075,712,633	8,496,857,529

1.제품매출	10,649,413,974	10,075,712,633	8,496,857,529

2.상품매출	22,860,700

Ⅱ.매출원가	7,601,469,110	8,728,476,726	5,603,222,175

1.제품매출원가	7,572,955,349	8,728,476,726	5,603,222,175

(1)기초제품재고액	841,648,687	890,645,541	586,484,499

(2)당기제품제조원가	7,708,176,165	8,945,803,804	6,039,372,084

(3)타계정대체	88,296,251

(4)기말제품재고액	(173,538,386)	(192,417,505)	(220,285,118)

(5)재고자산평가손실	(803,331,117)	(915,555,114)	(890,645,541)

2.상품매출원가	28,513,761

Ⅲ.매출총이익	3,070,805,564	1,347,235,907	2,893,635,354

Ⅳ.판매비와관리비	2,521,201,954	2,892,281,445	2,380,442,584

1.급여	685,152,480	614,088,730	533,780,150

2.퇴직급여	71,140,835	68,936,819	25,024,877

3.복리후생비	67,158,478	109,249,611	93,111,009

4.여비교통비	55,887,759	78,012,809	55,474,009

5.접대비	32,507,934	33,500,690	22,061,281

6.통신비	11,156,985	13,791,754	10,945,549

7.수도광열비	5,691,609	6,367,994	3,183,924

8.전력비	3,143,650

9.세금과공과금	36,619,290	11,532,590	8,244,614

10.감가상각비	5,352,177	12,197,632	5,191,731

11.지급임차료	122,443,396	117,368,000	115,119,821

12.보험료	8,547,632	3,751,287	1,697,607

13.차량유지비	10,034,810	27,616,562	17,149,862

14.경상개발비	74,864,563	31,209,406	160,931,348

15.운반비	917,535,588	1,034,506,063	793,354,240

16.교육훈련비	272,728	2,750,000	2,846,243

17.도서인쇄비	2,507,888	7,858,963	1,945,890

18.사무용품비	10,496,871	3,593,814	804,902

19.소모품비	4,393,828	4,367,962

20.지급수수료	253,909,586	201,366,591	213,946,646

21.광고선전비	28,570,993	47,135,114	52,876,137

22.판매촉진비	56,885,816	245,802,728	105,826,217

23.대손상각비	9,849,210	41,280,502	24,354,471

24.수출제비용	2,768,108	7,313,122

25.무형고정자산상각	16,248,348	16,115,211	13,946,233

26.견본비	38,366,978	157,086,639	103,801,089

Ⅴ.영업이익(손실)	549,603,610	(1,545,045,538)	513,192,770

Ⅵ.영업외수익	32,409,148	23,051,581	118,732,710

1.이자수익	819,878	15,720,115	92,924,878

2.외환차익	35,676	3,419,925

3.외화환산이익	509,893	2,823,593	558,960

4.유형자산처분이익	599,000

5.채무면제이익	18,590,000

6.잡이익	31,079,377	4,472,197	2,639,947

Ⅶ.영업외비용	379,795,073	312,386,488	401,861,692

1.이자비용	255,001,851	242,117,666	323,611,917

2.매출채권처분손실	658,795

3.외환차손	114,561	952,736

4.외화환산손실	2,227,763

5.기부금	64,688,111	17,041,917	18,636,819

6.유형자산처분손실	21,794,991

7..매도가능증권손상차손	30,000,000

8.전기오류수정손실	28,094,920

9.잡손실	59,446,316	23,112,344	6,542,546

Ⅷ.법인세차감전순이익(손실)	202,217,685	(1,834,380,445)	230,063,788

Ⅸ.법인세등	5,984,970

Ⅹ.당기순이익(손실)	202,217,685	(1,834,380,445)	224,078,818

ⅩⅠ.주당손익

1.기본주당순손익	107	(976)	119

자본변동표 제 10 기 2016.01.01 부터 2016.12.31 까지 제 9 기 2015.01.01 부터 2015.12.31 까지 제 8 기 2014.01.01 부터 2014.12.31 까지 (단위:원)

과목	자본금	자본잉여금	이익잉여금	자본합계

2014.1.1(당기초)	940,000,000	2,768,526,274	(1,039,689,636)	2,668,836,638

1.당기순이익	-	-	224,078,818	224,078,818

2014.12.31(당기말)	940,000,000	2,768,526,274	(815,610,818)	2,892,915,456

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(주석19)	50,000,000	450,000,000	500,000,000

2.당기순이익	202,217,685	202,217,685

2016.12.31(당기말)	990,000,000	3,218,526,274	(2,447,773,578)	1,760,752,696

현금흐름표 제 10 기 2016.01.01 부터 2016.12.31 까지 제 9 기 2015.01.01 부터 2015.12.31 까지 제 8 기 2014.01.01 부터 2014.12.31 까지

구분	제 10 기	제 9 기	제 8 기

Ⅰ.영업활동으로인한현금흐름	346,722,242	(973,958,871)	200,197,062

1.당기순이익(손실)	202,217,685	(1,834,380,445)	224,078,818

2.현금의유출이없는비용등의가산	787,612,596	923,908,081	739,435,720

가.대손상각비	9,849,210	41,280,502	24,354,471

나.감가상각비	529,744,026	484,351,748	433,490,687

다.유형자산처분손실	21,794,991

라.무형자산상각비	16,248,148	15,874,411	13,946,233

마.이자비용	73,167,988	122,540,392

바.퇴직급여	231,771,212	279,233,432	123,308,946

바.투자자산손상차손	30,000,000

3.현금의유입이없는수익등의차감	(19,189,000)

유형자산처분이익	599,000

채무면제이익	18,590,000

4.영업활동으로인한자산부채의변동	(643,108,039)	63,486,507	(744,128,476)

가.매출채권의감소(증가)	(522,809,856)	(219,895,928)	251,204,905

나.미수금의감소(증가)	4,251,390	7,100,715	(6,675,235)

다.미수수익의증가(감소)	34,510,684	(34,510,684)

라.선급금의감소(증가)	(17,961,238)	(1,192,440)	27,930,000

마.선급비용의감소	12,935,390	5,424,789	2,273,859

바.미수법인세환급액의감소(증가)	2,080,120	420,550	473,530

사.재고자산의감소(증가)	(182,028,027)	(41,879,999)	(959,963,114)

아.매입채무의증가(감소)	150,813,972	215,588,392	(28,034,727)

자.미지급금의증가(감소)	65,108,009	150,162,897	45,762,039

차.예수금의증가(감소)	23,890,500	(1,983,625)	400,380

카.선수금의증가	(36,489)	35,347,294

타.미지급비용의증가(감소)	(52,681,530)	90,514	(1,185,319)

파.미지급법인세의증가(감소)	(5,984,970)	5,984,970

하.퇴직금의지급	(126,670,280)	(241,195,380)	(47,789,080)

Ⅱ.투자활동으로인한현금흐름	(452,484,379)	(210,177,766)	(332,771,508)

1.투자활동으로인한현금유입액	10,000,000	1,827,600,000	3,738,320,269

가.단기금융상품의감소	-	1,800,000,000	3,724,270,269

나.임차보증금의감소	10,000,000	27,600,000	5,000,000

다.기계장치의처분	8,450,000

라.차량운반구의처분	600,000

2.투자활동으로인한현금유출액	(462,484,379)	(2,037,777,766)	(4,071,091,777)

가.단기금융상품의증가	2,974,295,815

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

다.매도가능증권의취득	30,000,000

라.기타투자자산의취득	1,459,000

마.건물의취득	4,867,200

바.구축물의취득	17,100,000	33,680,000	14,150,000

사.기계장치의취득	103,194,400	316,715,000	138,554,000

아.차량운반구의취득	33,934,570

자.공구와기구의취득	72,985,870	10,662,000	4,436,363

차.비품의취득	9,492,813	18,293,592	29,566,827

카.건설중인자산의증가	152,189,000	1,400,400,000	680,888,526

타.소프트웨어의취득	5,165,000	6,200,000

파.산업재산권의취득	489,000	2,880,040	36,495,360

하.개발비의증가	101,033,296	140,180,364	179,045,886

거.임차보증금의 증가	35,000,000

Ⅲ.재무활동으로인한현금흐름	282,400,228	773,846,604	(46,436,928)

1.재무활동으로인한현금유입액	891,904,000	3,375,916,854	2,200,000,000

가.유상증자	500,000,000

나.정부보조금의증가	11,904,000

다.단기차입금의증가	180,000,000	1,002,016,854	1,200,000,000

라.장기차입금의증가	200,000,000	1,373,900,000	1,000,000,000

마.사채의발행	1,000,000,000

2.재무활동으로인한현금유출액	(609,503,772)	(2,602,070,250)	(2,246,436,928)

가.단기차입금의상환	15,183,772	500,000,000

나.유동성장기부채의상환	594,320,000	750,000,000	1,650,000,000

다.전환사채의상환	1,852,070,250	96,436,928

Ⅳ.현금의증가(감소)	176,638,091	(410,290,033)	(179,011,374 )

Ⅴ.기초의현금	350,888,300	761,178,333	940,189,707

Ⅵ.기말의현금	527,526,391	350,888,300	761,178,333