씨알푸드 사업보고서 (2022.12)
4. 재무제표

재무상태표 제 16기 2022.12.31 현재 제 15 기 2021.12.31 현재 제 14 기 2020.12.31 현재

(단위:원)

과목	제 16 기	제 15 기	제 14 기

자산	-	-

Ⅰ.유동자산	6,530,175,618	7,881,405,785	7,676,880,107

(1)당좌자산	4,066,835,860	5,455,674,288	5,645,392,555

1.현금및현금성자산	669,329,697	1,001,880,190	821,996,642

2.단기금융상품	1,563,938,980	2,500,000,000	3,300,975,159

3.매출채권	1,729,154,897	1,810,786,802	1,437,385,370

대손충당금	-17,610,582	-41,985,018	-24,362,189

4.미수금	95,027,997	97,327,997	99,395,247

대손충당금	-94,927,997	-94,927,997	-94,927,997

5.미수수익	23,760,145	16,021,368	15,081,643

6.선급금	17,200,509	12,325,016	10,821,672

7.선급비용	31,012,574	103,775,210	32,731,988

8.선납세금	49,949,640	50,470,720	46,295,020

9.유가증권	-	-

손상차손누계액	-	-

(2)재고자산	2,463,339,758	2,425,731,497	2,031,487,552

1.원재료	526,039,794	496,822,299	373,976,050

2.제품	1,231,027,243	1,556,894,783	1,140,475,156

3.저장품	354,427,284	434,253,669	318,965,966

4.재공품	22,441,762	25,744,380	174,483,821

5.상품	148,805,345	4,083,276	26,070,633

6.미착품	180,598,330	0	0

Ⅱ.비유동자산	11,454,880,274	14,104,252,036	15,008,287,363

(1)투자자산	1,459,000	58,765,670	555,464,706

1.장기금융상품	0	57,306,670	554,005,706

2.기타자산	1,459,000	1,459,000	1,459,000

(2)유형자산	11,294,291,274	13,309,149,411	13,549,674,676

1.토지	1,855,582,800	1,432,567,957	1,431,818,957

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

2.건물	6,103,111,563	6,100,611,563	5,968,701,563

감가상각누계액(건물)	-1,086,153,957	-933,007,082	-781,919,430

손상차손누계액(건물)	-332,758,166	0	0

정부보조금(건물)	-38,050,291	-39,111,275	-40,170,066

3.구축물	1,161,958,439	1,129,231,166	1,129,231,166

감가상각누계액(구축물)	-722,798,612	-623,593,635	-521,714,656

손상차손누계액(구축물)	-71,629,603	0	0

정부보조금(구축물)	-7,678,033	-9,032,861	-10,387,989

4.기계장치	11,874,904,543	11,814,304,543	11,123,618,179

감가상각누계액(기계장치)	-6,808,436,882	-5,888,380,904	-5,085,329,088

손상차손누계액(기계장치)	-639,588,090	0	0

정부보조금(기계장치)	-12,318,415	-14,488,106	-16,657,997

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

감가상각누계액(차량운반구)	-164,519,065	-139,880,518	-119,773,257

손상차손누계액(차량운반구)	-3,000	0	0

정부보조금(차량운반구	-1,000	-1,000	-1,000

6.공구와기구	244,149,001	561,743,729	478,160,729

감가상각누계액(공구와기구)	-229,887,452	-372,779,668	-307,043,667

손상차손누계액(공구와기구)	-7,676,149	0	0

7.비품	466,498,144	492,540,157	461,625,611

감가상각누계액(비품)	-402,499,889	-363,733,356	-303,252,940

손상차손누계액(비품)	-49,762,854	0	0

정부보조금(비품)	-2,194,036	-5,483,577	-8,773,718

8.건설중인자산	0	35,100,000	19,000,000

(3)무형자산	0	221,786,730	243,324,645

1.소프트웨어	36,344,034	126,109,834	162,649,501

국고보조금	-36,344,034	-55,305,834	-74,267,834

2.산업재산권	0	47,447,209	13,291,293

3.개발비	0	21,027,853	29,699,441

4.기타의무형자산	0	82,507,668	111,952,244

(4)기타비유동자산	159,130,000	514,550,225	659,823,336

1.임차보증금	129,980,000	143,980,000	160,300,000

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

3.이연법인세자산	0	341,420,225	480,951,836

자산총계	17,985,055,892	21,985,657,821	22,685,167,470

부채	-	-

Ⅰ.유동부채	10,230,226,886	8,992,846,024	7,111,131,251

1.매입채무	979,725,874	776,783,010	522,568,133

2.미지급금	215,296,799	351,269,046	255,741,183

3.예수금	204,720,860	35,687,375	47,793,505

4.선수금	14,180,299	24,477,674	21,255,780

5.미지급비용	380,903,058	454,857,927	683,418,638

6.단기차입금	4,370,000,000	3,670,000,000	3,270,000,000

7.유동성장기부채	2,565,399,996	2,179,770,992	2,310,354,012

8.유동성사채	1,500,000,000	1,500,000,000	-

Ⅱ.비유동부채	5,997,171,550	7,986,963,954	8,744,362,162

1.장기차입금	5,501,673,000	7,537,268,996	8,250,365,988

2.퇴직급여충당부채	1,374,931,757	449,694,957	493,996,174

3.퇴직연금운영자산	-879,433,207	-	-

4.사채	1,500,000,000	-	-

5.이연법인세부채	88,833,117	-	-

부채총계	16,316,231,553	16,979,809,978	15,855,493,413

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

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

IV.자본조정	10,371,384	10,371,384	10,371,384

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

V.이익잉여금	-7,897,182,972	-4,225,977,742	-2,402,151,528

1.미처분이익잉여금	-7,897,182,972	-4,225,977,742	-2,402,151,528

자본총계	1,668,824,339	5,005,847,843	6,829,674,057

부채및자본총계	17,985,055,892	21,985,657,821	22,685,167,470

손익계산서 제 16 기 2022.01.01 부터 2022.12.31 까지 제 15 기 2021.01.01 부터 2021.12.31 까지 제 14 기 2020.01.01 부터 2020.12.31 까지

(단위:원)

과목	제 16 기	제 15 기	제 14 기

Ⅰ.매출액	18,406,300,820	15,678,722,652	16,088,621,182

1.제품매출	17,490,146,655	15,035,356,849	16,059,289,540

2.상품매출	861,430,557	571,799,033	29,015,567

3.기타매출	54,723,608	71,566,770	316,075

Ⅱ.매출원가	15,159,874,877	12,751,240,415	13,058,247,338

1.제품매출원가	14,424,565,385	12,192,699,366	13,030,797,375

(1)기초제품재고액	1,556,894,783	1,140,475,156	1,349,478,504

(2)당기제품제조원가	14,134,349,496	12,723,535,900	13,066,715,225

(3)타계정에서대체	0	17,677,144	-

(4)재고자산평가손실	-64,421,061	43,391,073	-

(4)타계정으로대체	46,627,002	-175,708,733	-210,900,816

(5)기말제품재고액	-1,248,884,835	-1,556,894,783	-1,174,495,538

2.상품매출원가	735,309,492	558,541,049	27,449,963

Ⅲ.매출총이익	3,246,425,943	2,927,482,237	3,030,373,844

Ⅳ.판매비와관리비	4,911,210,800	4,370,387,219	4,542,203,586

1.급여	1,018,342,490	953,789,520	1,253,827,150

2.퇴직급여	143,056,978	111,501,648	150,041,411

3.복리후생비	132,548,776	141,505,129	136,777,645

4.여비교통비	101,616,141	25,200,159	31,596,907

5.접대비	4,732,580	4,727,600	10,015,000

6.통신비	16,102,586	21,282,248	17,667,289

7.전력비	0	403,324	609,405

8.세금과공과금	50,963,460	49,233,400	51,481,170

9.감가상각비	36,543,767	45,130,663	30,630,887

10.지급임차료	132,285,633	148,127,076	161,673,587

11.보험료	9,342,494	12,687,783	16,613,068

12.차량유지비	17,862,844	15,671,110	17,123,452

13.경상개발비	418,471,744	887,220,264	610,685,652

14.운반비	1,440,085,160	1,182,404,265	1,243,401,882

15.교육훈련비	189,599	1,642,272	5,688,000

16.도서인쇄비	6,725,570	2,020,383	4,609,776

17.사무용품비	14,681,633	19,396,045	22,556,994

18.지급수수료	525,090,535	346,266,531	299,933,218

19.광고선전비	289,300,911	154,002,789	50,373,354

20.판매촉진비	315,111,655	109,425,335	274,454,017

21.대손상각비	43,720,150	17,622,829	-12,435,252

22.수출제비용	1,006,940	6,279,762	4,490,606

23.무형고정자산상각	65,002,302	51,089,596	59,811,074

24.견본비	128,316,852	62,629,488	100,577,294

25.수선비	110,000	1,128,000	-

Ⅴ.영업이익(손실)	-1,664,784,857	-1,442,904,982	-1,511,829,742

Ⅵ.영업외수익	247,219,343	493,815,832	368,784,460

1.이자수익	40,176,230	23,001,807	38,023,652

2.외환차익	12,278,733	3,160,178	1,808,594

3.외화환산이익	33,320,735	29,152,776	-

4.보조금수익	131,317,008	328,316,675	264,789,313

6.유형자산처분이익	0	943,000	4,417,718

7.금융상품평가이익	632,310	3,806,670	5,931,918

8.금융상품처분이익	0	10,669,778	-

10.전기오류수정이익	0	89,446,280	-

11.잡이익	29,494,327	5,318,668	42,642,795

Ⅶ.영업외비용	1,912,598,951	576,254,002	1,152,573,977

1.이자비용	441,034,278	341,656,822	314,415,045

2.외환차손	29,364,189	252,150	5,263,795

3.외화환산손실	5,050,341	119,463	19,504,092

5.기부금	8,362,326	24,739,022	4,527,638

6.유형자산처분손실	133,136,397	-	2,451,212

7.유형자산손상차손	1,101,417,862	-	-

8.무형자산처분손실	106,892,787	-

9.무형자산손상차손	67,108,658	-	618,203,746

10.금융상품처분손실	0	2,038,356	-

11.금융상품평가손실	0	-	187,384,074

12.투자자산손상차손	0	45,000,000	-

13.잡손실	20,232,113	162,448,189	824,375

Ⅷ.법인세차감전순이익(손실)	-3,330,164,465	-1,525,343,152	-2,295,619,259

Ⅸ.법인세비용	341,040,765	133,794,151	318,998,309

Ⅹ.당기순이익(손실)	-3,671,205,230	-1,659,137,303	-2,614,617,568

ⅩⅠ.주당손익	-	-

1.기본주당순손익	-1,855	-838	-1,321

자본변동표 제 16 기 2022.01.01 부터 2022.12.31 까지 제 15 기 2021.01.01 부터 2021.12.31 까지 제 14 기 2020.01.01 부터 2020.12.31 까지 (단위:원)

과목	자본금	자본잉여금	기타포괄손익누계액	자본조정	이익잉여금	자본합계

2020.1.1(전기초)	1,189,010,000	8,032,444,201	0	10,371,384	338,328,068	9,570,153,653

우선주매입소각	-	-	0	-	-384,300,000	-384,300,000

당기순이익(손실)	-	-	0	-	-2,614,617,568	-2,614,617,568

2020.12.31 (전기말)	1,189,010,000	8,032,444,201	0	10,371,384	-2,402,151,528	6,829,674,057

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

현금흐름표 제 16 기 2022.01.01 부터 2022.12.31 까지 제 15 기 2021.01.01 부터 2021.12.31 까지 제 14 기 2020.01.01 부터 2020.12.31 까지 (단위:원)

구분	제 16 기	제 15 기	제 14 기

Ⅰ.영업활동으로인한현금흐름	-251,590,588	-860,835,649	-108,587,526

1.당기순이익(손실)	-3,671,205,230	-1,659,137,303	-2,614,617,568

2.현금의유출이없는비용등의가산	3,602,791,630	2,042,863,910	2,499,586,474

가.대손상각비	43,720,150	17,622,829	-

나.감가상각비	1,318,262,274	1,287,466,175	1,132,348,600

다.유형자산처분손실	133,136,397	-	2,451,212

라.유형자산손상차손	1,101,417,862

마.무형자산상각비	78,585,285	80,534,172	59,811,074

바.퇴직급여	412,627,452	415,907,219	321,731,565

사.무형자산처분손실	106,892,787

아.무형자산손상차손	67,108,658	-	618,203,746

자.금융상품평가손실	0	2,038,356	-

차.재고자산평가손실	0	43,729,508	8,036,158

카.잡손실	0	16,771,500	-

타.투자자산손상차손	0	45,000,000	-

파.법인세비용	341,040,765	133,794,151	357,004,119

3.현금의유입이없는수익등의차감	65,053,371	-15,419,448	-16,852,970

가.대손충당금환입	-	12,435,252

나.재고자산평가충당금환입	64,421,061

다.유형자산처분이익	0	943,000	4,417,718

라.금융상품처분이익	0	10,669,778	-

마.금융상품평가이익	632,310	3,806,670	-

4.영업활동으로인한자산부채의변동	-118,123,617	-1,229,142,808	23,296,538

가.매출채권의감소(증가)	14,901,306	-373,401,432	-78,836,939

나.미수금의감소(증가)	2,300,000	2,067,250	-2,018,110

다.미수수익의감소(증가)	-7,738,777	-939,725	-15,081,643

라.선급금의감소(증가)	-4,875,493	-1,503,344	22,269,753

마.선급비용의감소(증가)	72,762,636	-71,043,222	-1,926,383

바.미수법인세환급액의감소(증가)	900,540	1,561,760	-5,737,460

사.재고자산의감소(증가)	26,812,800	-437,973,453	496,459,650

아.매입채무의감소(증가)	202,942,864	254,214,877	-146,035,771

자.미지급금의증가(감소)	-144,086,874	95,527,863	-79,235,259

차.예수금의증가(감소)	169,033,485	-12,106,130	-289,620

카.선수금의증가(감소)	-10,297,375	3,221,894	9,216,686

타.미지급비용의증가(감소)	-101,791,969	-122,273,509	234,254,125

파.퇴직금의지급	0	-413,053,732	-316,540,932

하.퇴직연금운용자산의증가	-338,986,760	-153,441,905	-93,201,559

Ⅱ.투자활동으로인한현금흐름	869,007,087	149,088,120	-789,188,934

1.투자활동으로인한현금유입액	2,529,500,000	3,846,082,128	11,477,728,110

가.단기금융상품의증가	2,500,000,000	3,308,631,422	11,168,944,913

나.기계장치의처분	945,000	1,238,900

다.차량운반구의처분	-	3,227,273

라.임차보증금의감소	29,500,000	30,000,000	303,000,000

마.기타보증금의감소	-	1,317,024

바.금융상품의 처분	506,505,706	-

2.투자활동으로인한현금유출액	-1,660,492,913	-3,696,994,008	-12,266,917,044

가.단기금융상품의증가	1,500,000,000	2,499,024,841	10,118,564,786

나.장기금융상품의증가	6,000,000	6,000,000	8,634,055

다.토지의취득	0	749,000	-

라.건물의취득	2,500,000	131,910,000	-

마.구축물의취득	32,727,273	-	11,050,000

바.기계장치의취득	25,500,000	783,686,364	297,711,262

사. 차량운반구의취득	31,500,000	-	-

아.공구와기구의취득	18,905,640	83,583,000	63,736,468

자.비품의취득	460,000	30,914,546	35,851,793

차.건설중인자산의증가	0	16,100,000	1,565,262,970

카.소프트웨어의취득	6,700,000	14,842,500	-

타.산업재산권의취득	20,700,000	44,153,757	7,175,710

파.유가증권의취득	0	45,000,000	-

하.기타의무형자산의취득	0	-	68,630,000

거.임차보증금의 증가	15,500,000	13,680,000	90,000,000

너.기타보증금의 증가	0	27,350,000	300,000

Ⅲ.재무활동으로인한현금흐름	-949,966,992	891,631,077	741,360,000

1.재무활동으로인한현금유입액	700,000,000	2,800,000,000	3,330,000,000

가.유상증자	0	-	-

나.정부보조금의증가	0	-	-

다.단기차입금의증가	700,000,000	400,000,000	1,000,000,000

라.장기차입금의증가	0	900,000,000	2,330,000,000

마.사채의발행	0	1,500,000,000	-

2.재무활동으로인한현금유출액	-1,649,966,992	-1,908,368,923	-2,588,640,000

가.단기차입금의상환	0	-	-

나.유동성장기부채의상환	1,649,966,992	1,743,680,012	1,504,340,000

다.유동성사채의상환상환	-	700,000,000

라.장기차입금의상환

라.우선주매입	164,688,911	384,300,000

Ⅳ.현금의감소	-332,550,493	179,883,548	-156,416,460

Ⅴ.기초의현금(주석16)	1,001,880,190	821,996,642	978,413,102

Ⅵ.기말의현금(주석16)	669,329,697	1,001,880,190	821,996,642