씨알푸드 사업보고서 (2023.12)
4. 재무제표

재무상태표 제 17기 2023.12.31 현재 제 16 기 2022.12.31 현재 제 15 기 2021.12.31 현재

(단위:원)

과목	제 17 기	제 16 기	제 15 기

자산	-	-

Ⅰ.유동자산	6,340,232,997	6,530,175,618	7,881,405,785

(1)당좌자산	3,500,134,969	4,066,835,860	5,455,674,288

1.현금및현금성자산	553,065,682	669,329,697	1,001,880,190

2.단기금융상품	1,000,000,000	1,563,938,980	2,500,000,000

3.매출채권	1,827,118,844	1,729,154,897	1,810,786,802

대손충당금	(22,074,807)	(17,610,582)	(41,985,018)

4.미수금	119,121,430	95,027,997	97,327,997

대손충당금	(95,169,931)	(94,927,997)	(94,927,997)

5.미수수익	29,386,787	23,760,145	16,021,368

6.선급금	1,003,043	17,200,509	12,325,016

7.선급비용	36,571,921	31,012,574	103,775,210

8.선납세금	51,112,000	49,949,640	50,470,720

9.유가증권	-

손상차손누계액	-

(2)재고자산	2,840,098,028	2,463,339,758	2,425,731,497

1.원재료	766,775,949	535,828,051	496,822,299

대손충당금	(123,880)	(9,788,257)	(5,676,391)

2.재공품	12,184,066	22,441,762	25,744,380

대손충당금	0	(338,435)

3.저장품	428,094,065	354,427,284	434,253,669

대손충당금	(20,751,297)	(42,437,402)

4.제품	1,488,371,352	1,248,884,835	1,556,894,783

대손충당금	(47,221,386)	(17,857,592)	(43,614,682)

5.상품	60,376,025	148,805,345	4,083,276

6.미착품	152,393,134	180,598,330	0

Ⅱ.비유동자산	10,293,787,193	11,454,880,274	14,104,252,036

(1)투자자산	1,459,000	1,459,000	58,765,670

1.장기금융상품	0	0	57,306,670

2.기타자산	1,459,000	1,459,000	1,459,000

(2)유형자산	10,141,172,616	11,294,291,274	13,309,149,411

1.토지	1,855,582,800	1,855,582,800	1,432,567,957

정부보조금(토지)	(32,874,030)	(32,874,030)	(32,874,030)

2.건물	6,103,111,563	6,103,111,563	6,100,611,563

감가상각누계액(건물)	(1,229,583,386)	(1,086,153,957)	(933,007,082)

손상차손누계액(건물)	(477,423,289)	(332,758,166)	0

정부보조금(건물)	(36,989,307)	(38,050,291)	(39,111,275)

3.구축물	1,172,503,893	1,161,958,439	1,129,231,166

감가상각누계액(구축물)	(788,373,082)	(722,798,612)	(623,593,635)

손상차손누계액(구축물)	(81,464,291)	(71,629,603)	0

정부보조금(구축물)	(6,323,205)	(7,678,033)	(9,032,861)

4.기계장치	11,814,760,518	11,874,904,543	11,814,304,543

감가상각누계액(기계장치)	(7,484,785,790)	(6,808,436,882)	(5,888,380,904)

손상차손누계액(기계장치)	(747,157,398)	(639,588,090)	0

정부보조금(기계장치)	(10,148,724)	(12,318,415)	(14,488,106)

5.차량운반구	196,916,308	196,916,308	165,416,308

감가상각누계액(차량운반구)	(177,482,924)	(164,519,065)	(139,880,518)

손상차손누계액(차량운반구)	(627,088)	(3,000)	0

정부보조금(차량운반구	(1,000)	(1,000)	(1,000)

6.공구와기구	293,110,401	244,149,001	561,743,729

감가상각누계액(공구와기구)	(241,849,700)	(229,887,452)	(372,779,668)

손상차손누계액(공구와기구)	(9,076,121)	(7,676,149)	0

7.비품	469,225,144	466,498,144	492,540,157

감가상각누계액(비품)	(406,227,639)	(402,499,889)	(363,733,356)

손상차손누계액(비품)	(50,148,037)	(49,762,854)	0

정부보조금(비품)	(3,000)	(2,194,036)	(5,483,577)

8.건설중인자산	16,500,000	0	35,100,000

(3)무형자산	850,577	0	221,786,730

1.소프트웨어	18,232,811	36,344,034	126,109,834

국고보조금	(17,382,234)	(36,344,034)	(55,305,834)

2.산업재산권	0	0	47,447,209

3.개발비	0	0	21,027,853

4.기타의무형자산	0	0	82,507,668

(4)기타비유동자산	150,305,000	159,130,000	514,550,225

1.임차보증금	121,155,000	129,980,000	143,980,000

2.기타보증금	29,150,000	29,150,000	29,150,000

3.이연법인세자산	0	0	341,420,225

자산총계	16,634,020,190	17,985,055,892	21,985,657,821

부채	-	-

Ⅰ.유동부채	9,913,834,002	8,730,226,886	8,992,846,024

1.매입채무	738,798,155	979,725,874	776,783,010

2.미지급금	328,450,733	215,296,799	351,269,046

3.예수금	55,942,860	204,720,860	35,687,375

4.선수금	14,987,249	14,180,299	24,477,674

5.미지급비용	432,304,819	380,903,058	454,857,927

6.단기차입금	5,118,649,186	4,370,000,000	3,670,000,000

7.유동성장기부채	1,724,701,000	2,565,399,996	2,179,770,992

8.유동성사채	1,500,000,000	0	1,500,000,000

Ⅱ.비유동부채	5,032,301,072	7,586,004,667	7,986,963,954

1.장기차입금	4,273,900,000	5,501,673,000	7,537,268,996

2.퇴직급여충당부채	1,459,962,861	1,374,931,757	449,694,957

3.퇴직연금운영자산	(790,394,906)	(879,433,207)	-

4.사채	0	1,500,000,000	-

5.이연법인세부채	88,833,117	88,833,117	-

부채총계	14,946,135,074	16,316,231,553	16,979,809,978

자본	-	-

Ⅰ.자본금	1,215,676,000	1,189,010,000	1,189,010,000

1.보통주자본금	1,016,666,000	990,000,000	990,000,000

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

Ⅱ.자본잉여금	8,816,129,585	8,032,444,201	8,032,444,201

1.주식발행초과금	8,782,251,040	8,008,937,040	8,008,937,040

2.기타자본잉여금	33,878,545	23,507,161	23,507,161

Ⅲ.기타포괄손익누계액	334,181,726	334,181,726	10,371,384

1.토지재평가이익	334,181,726	334,181,726	10,371,384

IV.자본조정	10,371,384	10,371,384

1.자본조정	10,371,384	10,371,384

V.이익잉여금	(8,678,102,195)	(7,897,182,972)	(4,225,977,742)

1.미처분이익잉여금	(8,678,102,195)	(7,897,182,972)	(4,225,977,742)

자본총계	1,687,885,116	1,668,824,339	5,005,847,843

부채및자본총계	16,634,020,190	17,985,055,892	21,985,657,821

손익계산서 제 17 기 2023.01.01 부터 2023.12.31 까지 제 16 기 2022.01.01 부터 2022.12.31 까지 제 15 기 2021.01.01 부터 2021.12.31 까지

(단위:원)

과목	제 17 기	제 16 기	제 15 기

Ⅰ.매출액	19,402,514,284	18,406,300,820	15,678,722,652

1.제품매출	18,786,941,592	17,490,146,655	15,035,356,849

2.상품매출	548,848,397	861,430,557	571,799,033

3.기타매출	66,724,295	54,723,608	71,566,770

Ⅱ.매출원가	14,569,765,106	15,159,874,877	12,751,240,415

1.제품매출원가	14,135,381,714	14,424,565,385	12,192,699,366

(1)기초제품재고액	1,248,884,835	1,556,894,783	1,140,475,156

(2)당기제품제조원가	14,436,278,677	14,134,349,496	12,723,535,900

(3)타계정에서대체	319,428	0	17,677,144

(4)재고자산평가손실	40,450,714	(64,421,061)	43,391,073

(4)타계정으로대체	(102,180,588)	46,627,002	(175,708,733)

(5)기말제품재고액	(1,488,371,352)	(1,248,884,835)	(1,556,894,783)

2.상품매출원가	434,383,392	735,309,492	558,541,049

Ⅲ.매출총이익	4,832,749,178	3,246,425,943	2,927,482,237

Ⅳ.판매비와관리비	4,735,065,107	4,911,210,800	4,370,387,219

1.급여	1,019,926,880	1,018,342,490	953,789,520

2.퇴직급여	149,675,698	143,056,978	111,501,648

3.복리후생비	102,441,159	132,548,776	141,505,129

4.여비교통비	18,461,543	101,616,141	25,200,159

5.접대비	17,291,680	4,732,580	4,727,600

6.통신비	13,614,862	16,102,586	21,282,248

7.전력비	0	403,324

8.세금과공과금	52,630,161	50,963,460	49,233,400

9.감가상각비	5,847,400	36,543,767	45,130,663

10.지급임차료	140,171,660	132,285,633	148,127,076

11.보험료	9,920,801	9,342,494	12,687,783

12.차량유지비	14,317,904	17,862,844	15,671,110

13.경상개발비	388,953,018	418,471,744	887,220,264

14.운반비	1,528,772,320	1,440,085,160	1,182,404,265

15.교육훈련비	3,508,000	189,599	1,642,272

16.도서인쇄비	1,098,380	6,725,570	2,020,383

17.사무용품비	8,175,850	14,681,633	19,396,045

18.지급수수료	446,105,967	525,090,535	346,266,531

19.광고선전비	587,247,939	289,300,911	154,002,789

20.판매촉진비	180,836,861	315,111,655	109,425,335

21.대손상각비	4,706,159	43,720,150	17,622,829

22.수출제비용	(38,530)	1,006,940	6,279,762

23.무형고정자산상각	21,196	65,002,302	51,089,596

24.견본비	32,866,079	128,316,852	62,629,488

25.수선비	30,000	110,000	1,128,000

26.판매장려금	40,868	110,000	1,128,000

27.보관비	8,441,252	110,000	1,128,000

Ⅴ.영업이익(손실)	97,684,071	(1,664,784,857)	(1,442,904,982)

Ⅵ.영업외수익	166,900,803	247,219,343	493,815,832

1.이자수익	60,435,856	40,176,230	23,001,807

2.외환차익	13,834,559	12,278,733	3,160,178

3.외화환산이익	43,382	33,320,735	29,152,776

4.보조금수익	80,648,991	131,317,008	328,316,675

6.유형자산처분이익	0	0	943,000

7.금융상품평가이익	0	632,310	3,806,670

8.금융상품처분이익	0	0	10,669,778

10.전기오류수정이익	0	0	89,446,280

11.잡이익	11,938,015	29,494,327	5,318,668

Ⅶ.영업외비용	1,045,504,097	1,912,598,951	576,254,002

1.이자비용	631,690,616	441,034,278	341,656,822

2.외환차손	38,794,568	29,364,189	252,150

3.외화환산손실	276,629	5,050,341	119,463

5.기부금	11,470,250	8,362,326	24,739,022

6.유형자산처분손실	63,965,729	133,136,397	-

7.유형자산손상차손	275,515,665	1,101,417,862	-

8.무형자산처분손실	0	106,892,787	-

9.무형자산손상차손	28,227	67,108,658	-

10.금융상품처분손실	0	0	2,038,356

11.투자자산손상차손	0	0	45,000,000

12.재고자산폐기손실	2,675,918	0	0

13.잡손실	21,086,495	20,232,113	162,448,189

Ⅷ.법인세차감전순손실	(780,919,223)	(3,330,164,465)	(1,525,343,152)

Ⅸ.법인세비용	341,040,765	133,794,151

Ⅹ.당기순손실	(780,919,223)	(3,671,205,230)	(1,659,137,303)

ⅩⅠ.주당손익	-

1.기본주당순손익	(392)	(1,854)	(838)

자본변동표 제 17 기 2023.01.01 부터 2023.12.31 까지 제 16 기 2022.01.01 부터 2022.12.31 까지 제 15 기 2021.01.01 부터 2021.12.31 까지 (단위:원)

과목	자본금	자본잉여금	기타포괄손익누계액	자본조정	이익잉여금	자본합계

2021.1.1(당기초)	1,189,010,000	8,032,444,201	0	10,371,384	(2,402,151,528)	6,829,674,057

우선주매입소각	0	0	0	0	(164,688,911)	(164,688,911)

당기순이익(손실)	0	0	0	(1,659,137,303)	(1,659,137,303)

2021.12.31 (당기말)	1,189,010,000	8,032,444,201	0	10,371,384	(4,225,977,742)	5,005,847,843

2022.1.1(당기초)	1,189,010,000	8,032,444,201	0	10,371,384	(4,225,977,742)	5,005,847,843

토지재평가이익	0	0	0	334,181,726	0	334,181,726

당기순이익(손실)	0	0	0	(3,671,205,230)	(3,671,205,230)

2022.12.31 (당기말)	1,189,010,000	8,032,444,201	10,371,384	334,181,726	(7,897,182,972)	1,668,824,339

2023.1.1(당기초)	1,189,010,000	8,032,444,201	10,371,384	334,181,726	(7,897,182,972)	1,668,824,339

보통주증자(제3자배정)	26,666,000	773,314,000	0	0	0	799,980,000

주식선택권(기간경과)	10,371,384	(10,371,384)	0

당기순손실	0	0	0	(780,919,223)	(780,919,223)

2023.12.31(당기말)	1,215,676,000	8,816,129,585	0	334,181,726	(8,678,102,195)	1,687,885,116

현금흐름표 제 17 기 2023.01.01 부터 2023.12.31 까지 제 16 기 2022.01.01 부터 2022.12.31 까지 제 15 기 2021.01.01 부터 2021.12.31 까지 (단위:원)

구분	제 17 기	제 16 기	제 15 기

Ⅰ.영업활동으로인한현금흐름	5,421,669	(251,590,588)	(860,835,649)

1.당기순손실	(780,919,223)	(3,671,205,230)	(1,659,137,303)

2.현금의유출이없는비용등의가산	1,752,593,410	3,602,791,630	2,042,863,910

가.대손상각비	4,706,159	43,720,150	17,622,829

나.감가상각비	987,344,118	1,318,262,274	1,287,466,175

다.유형자산처분손실	63,965,729	133,136,397	-

라.유형자산손상차손	275,515,665	1,101,417,862

마.무형자산상각비	21,196	78,585,285	80,534,172

바.퇴직급여	377,885,684	412,627,452	415,907,219

사.무형자산처분손실	0	106,892,787

아.무형자산손상차손	28,227	67,108,658	-

자.금융상품평가손실	0	0	2,038,356

차.재고자산평가손실	40,450,714	0	43,729,508

카.잡손실	2,675,918	0	16,771,500

타.투자자산손상차손	0	0	45,000,000

파.법인세비용	0	341,040,765	133,794,151

3.현금의유입이없는수익등의차감	65,053,371	(15,419,448)

가.대손충당금환입	-

나.재고자산평가충당금환입	64,421,061

다.유형자산처분이익	0	943,000

라.금융상품처분이익	0	10,669,778

마.금융상품평가이익	632,310	3,806,670

4.영업활동으로인한자산부채의변동	(966,252,518)	(118,123,617)	(1,229,142,808)

가.매출채권의감소(증가)	(97,963,947)	14,901,306	(373,401,432)

나.미수금의감소(증가)	(24,093,433)	2,300,000	2,067,250

다.미수수익의감소(증가)	(5,626,642)	(7,738,777)	(939,725)

라.선급금의감소(증가)	16,197,466	(4,875,493)	(1,503,344)

마.선급비용의감소(증가)	(5,559,347)	72,762,636	(71,043,222)

바.미수법인세환급액의감소(증가)	(1,162,360)	900,540	1,561,760

사.재고자산의감소(증가)	(419,884,902)	26,812,800	(437,973,453)

아.매입채무의감소(증가)	(240,927,719)	202,942,864	254,214,877

자.미지급금의증가(감소)	(49,696,536)	(144,086,874)	95,527,863

차.예수금의증가(감소)	14,072,470	169,033,485	(12,106,130)

카.선수금의증가(감소)	806,950	(10,297,375)	3,221,894

타.미지급비용의증가(감소)	51,401,761	(101,791,969)	(122,273,509)

파.퇴직금의지급	(292,854,580)	0	(413,053,732)

하.퇴직연금운용자산의증가	89,038,301	(338,986,760)	(153,441,905)

Ⅱ.투자활동으로인한현금흐름	398,157,126	869,007,087	149,088,120

1.투자활동으로인한현금유입액	1,597,288,980	2,529,500,000	3,846,082,128

가.단기금융상품의증가	1,564,438,980	2,500,000,000	3,308,631,422

나.기계장치의처분	20,350,000	945,000

다.차량운반구의처분	0	-

라.임차보증금의감소	12,500,000	29,500,000	30,000,000

마.기타보증금의감소	0	-

바.금융상품의 처분	506,505,706

2.투자활동으로인한현금유출액	(1,199,131,854)	(1,660,492,913)	(3,696,994,008)

가.단기금융상품의증가	1,000,500,000	1,500,000,000	2,499,024,841

나.장기금융상품의증가	6,000,000	6,000,000

다.토지의취득	0	749,000

라.건물의취득	2,500,000	131,910,000

마.구축물의취득	32,727,273	-

바.기계장치의취득	35,050,000	25,500,000	783,686,364

사. 차량운반구의취득	31,500,000	-

아.공구와기구의취득	48,961,400	18,905,640	83,583,000

자.비품의취득	3,000,000	460,000	30,914,546

차.건설중인자산의증가	107,045,454	0	16,100,000

카.소프트웨어의취득	900,000	6,700,000	14,842,500

타.산업재산권의취득	20,700,000	44,153,757

파.유가증권의취득	0	45,000,000

하.기타의무형자산의취득	0	-

거.임차보증금의 증가	3,675,000	15,500,000	13,680,000

너.기타보증금의 증가	0	27,350,000

Ⅲ.재무활동으로인한현금흐름	(519,842,810)	(949,966,992)	891,631,077

1.재무활동으로인한현금유입액	6,254,207,084	700,000,000	2,800,000,000

가.유상증자	799,980,000	0	-

나.정부보조금의증가	0	-

다.단기차입금의증가	5,454,227,084	700,000,000	400,000,000

라.장기차입금의증가	0	900,000,000

마.사채의발행	0	1,500,000,000

2.재무활동으로인한현금유출액	(6,774,049,894)	(1,649,966,992)	(1,908,368,923)

가.단기차입금의상환	4,705,577,898	0	-

나.유동성장기부채의상환	2,068,471,996	1,649,966,992	1,743,680,012

다.유동성사채의상환상환	-

라.장기차입금의상환

라.우선주매입	164,688,911

Ⅳ.현금의감소	(116,264,015)	(332,550,493)	179,883,548

Ⅴ.기초의현금(주석16)	669,329,697	1,001,880,190	821,996,642

Ⅵ.기말의현금(주석16)	553,065,682	669,329,697	1,001,880,190