씨알푸드 사업보고서 (2024.12)
4. 재무제표

재무상태표 제 18기 2024.12.31 현재 제 17기 2023.12.31 현재 제 16 기 2022.12.31 현재

(단위:원)

과목	제 18 기	제 17 기	제 16 기

자산	-	-	-

Ⅰ.유동자산	5,169,145,255	6,340,232,997	6,530,175,618

(1)당좌자산	2,616,409,059	3,500,134,969	4,066,835,860

1.현금및현금성자산	642,447,975	553,065,682	669,329,697

2.단기금융상품	300,000,000	1,000,000,000	1,563,938,980

3.유가증권	0	91,800,000	91,800,000

평가충당금	0	-91,800,000	-91,800,000

4.매출채권	1,575,880,137	1,827,118,844	1,729,154,897

대손충당금	-19,546,179	-22,074,807	-17,610,582

5.미수금	4,589,220	119,121,430	95,027,997

대손충당금	-45,892	-95,169,931	-94,927,997

6.미수수익	9,449,929	29,386,787	23,760,145

7.선급금	60,000,760	1,003,043	17,200,509

8.선급비용	30,935,439	36,571,921	31,012,574

9.미수법인세환급액	12,697,670	51,112,000	49,949,640

(2)재고자산	2,552,736,196	2,840,098,028	2,463,339,758

1.원재료	669,272,853	766,775,949	535,828,051

대손충당금	-1,654,066	-123,880	-9,788,257

2.재공품	13,995,040	12,184,066	22,441,762

대손충당금	0	0	0

3.저장품	493,407,672	428,094,065	354,427,284

대손충당금	-12,587,356	-20,751,297	0

4.제품	904,173,831	1,488,371,352	1,248,884,835

대손충당금	-35,482,051	-47,221,386	-17,857,592

5.상품	29,754,512	60,376,025	148,805,345

6.미착품	491,855,761	152,393,134	180,598,330

Ⅱ.비유동자산	9,578,212,870	10,293,787,193	11,454,880,274

(1)투자자산	15,771,700	1,459,000	1,459,000

1.만기보유증권	51,300,000	0	0

1.만기보유증권손상차손누계액	-36,987,300	0	0

2.기타자산	1,459,000	1,459,000	1,459,000

(2)유형자산	9,414,393,151	10,141,172,616	11,294,291,274

1.토지	1,855,582,800	1,855,582,800	1,855,582,800

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

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

감가상각누계액(건물)	-1,368,706,762	-1,229,583,386	-1,086,153,957

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

정부보조금(건물)	-35,928,323	-36,989,307	-38,050,291

3.구축물	1,188,003,893	1,172,503,893	1,161,958,439

감가상각누계액(구축물)	-854,068,714	-788,373,082	-722,798,612

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

정부보조금(구축물)	-4,968,377	-6,323,205	-7,678,033

4.기계장치	11,886,760,518	11,814,760,518	11,874,904,543

감가상각누계액(기계장치)	-8,175,687,277	-7,484,785,790	-6,808,436,882

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

정부보조금(기계장치)	-7,979,033	-10,148,724	-12,318,415

5.차량운반구	148,081,708	196,916,308	196,916,308

감가상각누계액(차량운반구)	-134,747,912	-177,482,924	-164,519,065

손상차손누계액(차량운반구)	-626,088	-627,088	-3,000

정부보조금(차량운반구	-1,000	-1,000	-1,000

6.공구와기구	332,569,101	293,110,401	244,149,001

감가상각누계액(공구와기구)	-255,977,754	-241,849,700	-229,887,452

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

7.비품	469,225,144	469,225,144	466,498,144

감가상각누계액(비품)	-410,641,227	-406,227,639	-402,499,889

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

정부보조금(비품)	-3,000	-3,000	-2,194,036

8.건설중인자산	78,537,057	16,500,000	0

(3)무형자산	900,019	850,577	0

1.소프트웨어	901,019	18,232,811	36,344,034

국고보조금	-1,000	-17,382,234	-36,344,034

(4)기타비유동자산	147,148,000	150,305,000	159,130,000

1.임차보증금	117,998,000	121,155,000	129,980,000

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

자산총계	14,747,358,125	16,634,020,190	17,985,055,892

부채	-	-	-

Ⅰ.유동부채	8,881,843,152	9,913,834,002	8,730,226,886

1.매입채무	1,332,927,979	738,798,155	979,725,874

2.미지급금	432,152,539	328,450,733	215,296,799

3.예수금	45,102,650	55,942,860	204,720,860

4.선수금	68,190,869	14,987,249	14,180,299

5.미지급비용	298,673,127	432,304,819	380,903,058

6.단기차입금	5,273,753,988	5,118,649,186	4,370,000,000

7.유동성장기부채	1,431,042,000	1,724,701,000	2,565,399,996

8.유동성사채	0	1,500,000,000	0

Ⅱ.비유동부채	5,246,770,155	5,032,301,072	7,586,004,667

1.장기차입금	3,011,882,000	4,273,900,000	5,501,673,000

2.사채	1,350,000,000	0	1,500,000,000

3.퇴직급여충당부채	1,497,210,823	1,459,962,861	1,374,931,757

4.퇴직연금운영자산	-654,201,137	-790,394,906	-879,433,207

5.이연법인세부채	41,878,469	88,833,117	88,833,117

부채총계	14,128,613,307	14,946,135,074	16,316,231,553

자본	-	-	-

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

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

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

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

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

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

Ⅲ.기타포괄손익누계액	381,136,374	334,181,726	334,181,726

1.토지재평가이익	381,136,374	334,181,726	334,181,726

IV.자본조정	0	0	10,371,384

1.자본조정	0	0	10,371,384

V.이익잉여금(결손금)	-9,794,197,141	-8,678,102,195	-7,897,182,972

1.미처분이익잉여금(결손금)	-9,794,197,141	-8,678,102,195	-7,897,182,972

자본총계	618,744,818	1,687,885,116	1,668,824,339

부채및자본총계	14,747,358,125	16,634,020,190	17,985,055,892

손익계산서 제 18 기 2024.01.01 부터 2024.12.31 까지 제 17 기 2023.01.01 부터 2023.12.31 까지 제 16 기 2022.01.01 부터 2022.12.31 까지

(단위:원)

과목	제 18 기	제 17 기	제 16 기

Ⅰ.매출액	17,844,149,697	19,402,514,284	18,406,300,820

1.제품매출	17,289,619,957	18,786,941,592	17,490,146,655

2.상품매출	534,594,371	548,848,397	861,430,557

3.기타매출	19,935,369	66,724,295	54,723,608

Ⅱ.매출원가	14,038,421,614	14,569,765,106	15,159,874,877

1.제품매출원가	13,583,974,343	14,135,381,714	14,424,565,385

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

(2)당기제품제조원가	13,068,101,970	14,436,278,677	14,134,349,496

(3)타계정에서대체	4,568,340	319,428	0

(4)재고자산평가손실	16,327,914	40,450,714	-64,421,061

(4)타계정으로대체	-89,221,402	-102,180,588	46,627,002

(5)기말제품재고액	-904,173,831	-1,488,371,352	-1,248,884,835

2.상품매출원가	454,447,271	434,383,392	735,309,492

Ⅲ.매출총이익	3,805,728,083	4,832,749,178	3,246,425,943

Ⅳ.판매비와관리비	4,427,563,423	4,735,065,107	4,911,210,800

1.급여	1,049,372,810	1,019,926,880	1,018,342,490

2.퇴직급여	112,005,592	149,675,698	143,056,978

3.복리후생비	75,943,580	102,441,159	132,548,776

4.여비교통비	11,034,639	18,461,543	101,616,141

5.접대비	8,885,065	17,291,680	4,732,580

6.통신비	11,063,541	13,614,862	16,102,586

8.세금과공과금	29,882,710	52,630,161	50,963,460

9.감가상각비	5,847,400	5,847,400	36,543,767

10.지급임차료	143,042,282	140,171,660	132,285,633

11.보험료	7,132,929	9,920,801	9,342,494

12.차량유지비	14,929,951	14,317,904	17,862,844

13.경상개발비	169,138,146	388,953,018	418,471,744

14.운반비	1,503,639,978	1,528,772,320	1,440,085,160

15.교육훈련비	-553,220	3,508,000	189,599

16.도서인쇄비	2,695,206	1,098,380	6,725,570

17.소모품비	12,256,595	8,175,850	14,681,633

18.지급수수료	383,038,999	446,105,967	525,090,535

19.광고선전비	578,201,727	587,247,939	289,300,911

20.판매촉진비	33,519,471	180,836,861	315,111,655

21.대손상각비	-2,724,670	4,706,159	43,720,150

22.수출경비	0	-38,530	1,006,940

23.무형고정자산상각	-49,442	21,196	65,002,302

24.견본비	38,890,139	32,866,079	128,316,852

25.수선비	6,200,000	30,000	110,000

26.판매장려금	234,169,995	40,868	110,000

27.보관비	0	8,441,252	110,000

Ⅴ.영업이익(손실)	-621,835,340	97,684,071	-1,664,784,857

Ⅵ.영업외수익	199,725,229	166,900,803	247,219,343

1.이자수익	48,303,461	60,435,856	40,176,230

2.외환차익	7,595,311	13,834,559	12,278,733

3.외화환산이익	109,585	43,382	33,320,735

4.보조금수익	86,623,280	80,648,991	131,317,008

5.유형자산처분이익	6,999,000	0	0

6.금융상품평가이익	0	0	632,310

7.유가증권손상차손환입	25,051,207	0	0

8.잡이익	25,043,385	11,938,015	29,494,327

Ⅶ.영업외비용	693,984,835	1,045,504,097	1,912,598,951

1.이자비용	563,699,625	631,690,616	441,034,278

2.외환차손	27,720,699	38,794,568	29,364,189

3.외화환산손실	0	276,629	5,050,341

4.기부금	33,152,920	11,470,250	8,362,326

5.유형자산처분손실	0	63,965,729	133,136,397

6.유형자산손상차손	0	275,515,665	1,101,417,862

7.무형자산처분손실	0	0	106,892,787

8.무형자산손상차손	0	28,227	67,108,658

9.투자자산처분손실	36,987,300	28,227	67,108,658

10.재고자산폐기손실	21,175,432	2,675,918	0

11.잡손실	11,248,859	21,086,495	20,232,113

Ⅷ.법인세차감전순이익(손실)	-1,116,094,946	-780,919,223	-3,330,164,465

Ⅸ.법인세비용	0	0	341,040,765

Ⅹ.당기순이익(손실)	-1,116,094,946	-780,919,223	-3,671,205,230

ⅩⅠ.주당손익	0	0

1.기본주당순손익	-549	-392	-1,855

자본변동표 제 18 기 2024.01.01 부터 2024.12.31 까지 제 17 기 2023.01.01 부터 2023.12.31 까지 제 16 기 2022.01.01 부터 2022.12.31 까지 (단위:원)

과목	자본금	자본잉여금	기타포괄손익누계액	자본조정	이익잉여금	자본합계

2022.1.1(당기초)	1,189,010,000	8,032,444,201	10,371,384	0	-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

당기순이익	0	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

2024.1.1(당기초)	1,215,676,000	8,816,129,585	0	334,181,726	-8,678,102,195	1,687,885,116

재평가잉여금	0	0	0	46,954,648	0	46,954,648

당기순이익	0	0	0	0	-1,116,094,946	-1,116,094,946

2024.12.31(당기말)	1,215,676,000	8,816,129,585	0	381,136,374	-9,794,197,141	618,744,818

현금흐름표 제 18 기 2024.01.01 부터 2024.12.31 까지 제 17 기 2023.01.01 부터 2023.12.31 까지 제 16 기 2022.01.01 부터 2022.12.31 까지 (단위:원)

구분	제 18 기	제 17 기	제 16 기

Ⅰ.영업활동으로인한현금흐름	1,145,042,041	5,421,669	-251,590,588

1.당기순이익(손실)	-1,116,094,946	-780,919,223	-3,671,205,230

2.현금의유출이없는비용등의가산	1,338,491,226	1,752,593,410	3,602,791,630

가.대손상각비	0	4,706,159	43,720,150

나.감가상각비	915,774,222	987,344,118	1,318,262,274

다.유형자산처분손실	0	63,965,729	133,136,397

라.유형자산손상차손	0	275,515,665	1,101,417,862

마.무형자산상각비	0	21,196	78,585,285

바.퇴직급여	348,226,358	377,885,684	412,627,452

사.무형자산처분손실	36,987,300	0	106,892,787

아.무형자산손상차손	0	28,227	67,108,658

자.금융상품평가손실	16,327,914	0	0

차.재고자산평가손실	21,175,432	40,450,714	0

카.잡손실	2,675,918	0

파.법인세비용	0	0	341,040,765

3.현금의유입이없는수익등의차감	-34,824,319	0	65,053,371

가.대손충당금환입	2,724,670	0	0

나.재고자산평가충당금환입	0	64,421,061

다.무형자산충당금환입	49,442	0	0

라.유가증권손상차손환입	25,051,207	0	0

마.금융상품평가이익	0	632,310

바.유형자산처분이익	6,999,000	0	0

4.영업활동으로인한자산부채의변동	957,470,080	-966,252,518	-118,123,617

가.매출채권의감소(증가)	251,238,707	-97,963,947	14,901,306

나.미수금의감소(증가)	19,604,213	-24,093,433	2,300,000

다.미수수익의감소(증가)	19,936,858	-5,626,642	-7,738,777

라.선급금의감소(증가)	-58,997,717	16,197,466	-4,875,493

마.선급비용의감소(증가)	5,636,482	-5,559,347	72,762,636

바.미수법인세환급액의감소(증가)	38,414,330	-1,162,360	900,540

사.재고자산의감소(증가)	249,858,486	-419,884,902	26,812,800

아.매입채무의감소(증가)	594,129,824	-240,927,719	202,942,864

자.미지급금의증가(감소)	103,701,806	-49,696,536	-144,086,874

차.예수금의증가(감소)	-10,840,210	14,072,470	169,033,485

카.선수금의증가(감소)	53,203,620	806,950	-10,297,375

타.미지급비용의증가(감소)	-133,631,692	51,401,761	-101,791,969

파.퇴직금의지급	-310,978,396	-292,854,580	0

하.퇴직연금운용자산의증가	136,193,769	89,038,301	-338,986,760

Ⅱ.투자활동으로인한현금흐름	494,912,450	398,157,126	869,007,087

1.투자활동으로인한현금유입액	1,809,226,207	1,597,288,980	2,529,500,000

가.단기금융상품의증가	1,700,000,000	1,564,438,980	2,500,000,000

나.기계장치의처분	20,350,000

다.차량운반구의처분	7,000,000

라.유가증권의감소	25,051,207	0

마.임차보증금의감소	77,175,000	12,500,000	29,500,000

바.기타보증금의감소	0

사.금융상품의 처분

2.투자활동으로인한현금유출액	-1,314,313,757	-1,199,131,854	-1,660,492,913

가.단기금융상품의증가	1,000,000,000	1,000,500,000	1,500,000,000

나.장기금융상품의증가	6,000,000

다.만기보유증권의증가	51,300,000	0

라.건물의취득	2,500,000

마.구축물의취득	15,500,000	32,727,273

바.기계장치의취득	17,000,000	35,050,000	25,500,000

사. 차량운반구의취득	31,500,000

아.공구와기구의취득	39,458,700	48,961,400	18,905,640

자.비품의취득	3,000,000	460,000

차.건설중인자산의증가	117,037,057	107,045,454	0

카.소프트웨어의취득	900,000	6,700,000

타.산업재산권의취득	20,700,000

파.임차보증금의증가	74,018,000	0

하.기타의무형자산의취득	0

거.임차보증금의 증가	3,675,000	15,500,000

너.기타보증금의 증가	0

Ⅲ.재무활동으로인한현금흐름	-1,550,572,198	-519,842,810	-949,966,992

1.재무활동으로인한현금유입액	5,761,861,254	6,254,207,084	700,000,000

가.유상증자	799,980,000	0

나.정부보조금의증가	0

다.단기차입금의증가	4,313,547,254	5,454,227,084	700,000,000

라.장기차입금의증가	98,314,000	0

마.사채의증가	1,350,000,000	0

2.재무활동으로인한현금유출액	-7,312,433,452	-6,774,049,894	-1,649,966,992

가.단기차입금의상환	4,158,442,452	4,705,577,898	0

나.유동성장기부채의상환	1,653,991,000	2,068,471,996	1,649,966,992

다.유동성사채의상환상환	1,500,000,000

라.장기차입금의상환

라.우선주매입

Ⅳ.현금의감소	89,382,293	-116,264,015	-332,550,493

Ⅴ.기초의현금(주석16)	553,065,682	669,329,697	1,001,880,190

Ⅵ.기말의현금(주석16)	642,447,975	553,065,682	669,329,697