씨알푸드 사업보고서 (2018.12)
4. 재무제표

재무상태표 제 12 기 2018.12.31 현재 제 11 기 2017.12.31 현재 제 10 기 2016.12.31 현재

(단위:원)

과목	제 12 기	제 11 기	제 10 기

자산

Ⅰ.유동자산	9,348,898,117	6,402,166,450	3,900,360,850

(1)당좌자산	7,802,864,553	4,512,568,920	1,899,361,634

1.현금및현금성자산	5,188,922,654	2,724,647,152	527,526,391

2.단기금융상품	1,000,000,000	-	-

3.매출채권	1,433,139,471	1,833,870,287	1,411,030,427

대손충당금	(31,650,177)	(93,761,072)	(84,679,479)

4.미수금	94,927,997	-	-

5.선급금	48,125,766	15,029,229	22,003,678

6.선급비용	66,847,092	27,293,434	17,866,897

7.선납세금	2,551,750	5,489,890	5,613,720

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

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

(2)재고자산	1,546,033,564	1,889,597,530	2,000,999,216

1.원재료	365,064,056	770,190,351	595,339,104

원재료평가충당금	-	40,278,061	-

2.제품	835,854,461	621,524,073	803,331,117

3.저장품	312,878,935	235,689,079	231,818,597

4.재공품	32,236,112	373,361,434	369,393,955

재공품평가충당금	-	70,889,346	-

5.미착품	-	-	1,116,443

Ⅱ.비유동자산	13,556,179,091	9,697,505,411	7,204,965,413

(1)투자자산	540,554,743	30,959,000	24,959,000

1.장기금융상품	539,095,743	29,500,000	23,500,000

2.기타자산	1,459,000	1,459,000	1,459,000

(2)유형자산	11,596,981,988	8,425,936,335	5,573,675,881

1.토지	1,431,818,957	1,431,818,957	399,810,851

2.건물	5,494,763,593	3,327,423,403	1,888,387,835

감가상각누계액	(501,506,642)	(382,198,722)	(311,005,101)

국고보조금	(2,804,688)	(2,898,438)	(2,992,188)

3.구축물	1,045,299,348	540,504,993	500,924,993

감가상각누계액	(307,516,315)	(233,395,059)	(183,490,927)

국고보조금	(13,097,645)	-	-

4.기계장치	7,860,135,686	6,404,441,232	5,936,760,279

감가상각누계액	(3,863,414,823)	(3,216,909,743)	(2,602,536,804)

국고보조금	(66,750,000)	(132,819,833)	(201,543,875)

5.차량운반구	203,095,878	123,649,170	98,814,570

감가상각누계액	(107,205,724)	(86,479,472)	(75,651,828)

국고보조금	(1,000)	(1,000)	(1,000)

6.공구와기구	333,774,937	263,008,237	220,548,797

감가상각누계액	(200,509,692)	(165,498,662)	(140,190,143)

7.비품	375,040,572	227,360,579	179,153,162

감가상각누계액	(192,568,272)	(155,021,486)	(133,312,740)

국고보조금	(15,354,000)

8.건설중인자산	123,781,818	482,952,179

(3)무형자산	555,774,432	518,313,033	500,954,739

1.소프트웨어	54,364,334	43,052,250	59,526,003

국고보조금	-	(1,122,684)	(3,047,284)

2.특허권	5,337,625	12,343,657	18,141,217

3.상표권	3,365,097	983,440	1,664,809

4.개발비	492,707,376	463,056,370	424,669,994

(4)기타비유동자산	192,571,500	181,890,000	181,390,000

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

2.기타보증금	18,271,500	1,590,000	1,090,000

(5)이연법인세자산	670,296,428	540,407,043	923,976,793

1.이연법인세자산	670,296,428	540,407,043	923,976,793

자산총계	22,905,077,208	16,099,671,861	11,105,317,263

부채

Ⅰ.유동부채	4,238,254,297	6,064,523,998	6,277,205,544

1.매입채무	494,041,572	612,179,271	541,002,826

2.미지급금	448,038,850	417,528,314	371,316,158

3.예수금	45,567,175	34,807,098	29,992,944

4.미지급비용	366,792,330	279,141,926	238,959,729

5.미지급법인세	5,743,234	10,897,801

6.선수금	7,031,136	10,842,718	35,310,805

7.단기차입금	1,120,000,000	2,975,366,870	2,866,833,082

8.유동성장기부채	1,751,040,000	723,760,000	1,193,790,000

10.유동성사채	-	1,000,000,000	1,000,000,000

Ⅱ.비유동부채	9,096,669,258	3,812,497,752	2,143,382,230

1.장기차입금	7,880,740,000	3,027,300,000	1,422,790,000

2.퇴직급여충당부채	515,929,258	785,197,752	720,592,230

3.사채	700,000,000	-	-

부채총계	13,334,923,555	9,877,021,750	8,420,587,774

자본

Ⅰ.자본금	1,189,010,000	1,089,010,000	990,000,000

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

2.우선주자본금	199,010,000	99,010,000

Ⅱ.자본잉여금	8,032,444,201	5,120,739,306	3,218,526,274

1.주식발행초과금	8,008,937,040	5,109,908,280	3,210,000,000

2.기타자본잉여금	23,507,161	10,831,026	8,526,274

Ⅲ.자본조정	10,371,384	23,047,519	25,352,271

1.자본조정	10,371,384	23,047,519	25,352,271

Ⅳ.이익잉여금	338,328,068	(10,146,714)	(1,549,149,056)

1.미처분이익잉여금	338,328,068	(10,146,714)	(1,549,149,056)

자본총계	9,570,153,653	6,222,650,111	2,684,729,489

부채및자본총계	22,905,077,208	16,099,671,861	11,105,317,263

손익계산서 제 12 기 2018.01.01 부터 2018.12.31 까지 제 11 기 2017.01.01 부터 2017.12.31 까지 제 10 기 2016.01.01 부터 2016.12.31 까지

(단위:원)

과목	제 12 기	제 11 기	제 10 기

Ⅰ.매출액	16,546,904,112	17,244,166,767	10,672,274,674

1.제품매출	16,546,904,112	17,244,166,767	10,649,413,974

2.상품매출	-	22,860,700

Ⅱ.매출원가	12,071,228,007	11,940,800,147	7,601,469,110

1.제품매출원가	12,071,228,007	11,940,800,147	7,572,955,349

(1)기초제품재고액	621,524,073	803,331,117	841,648,687

(2)당기제품제조원가	12,148,034,863	11,874,785,694	7,708,176,165

(3)타계정대체	(223,401,694)	(226,959,998)	(173,538,386)

(4)기말제품재고액	(835,854,461)	(621,524,073)	(803,331,117)

(5)재고자산평가손실	350,925,226	111,167,407

2.상품매출원가	-	28,513,761

Ⅲ.매출총이익	4,475,676,105	5,303,366,620	3,070,805,564

Ⅳ.판매비와관리비	3,585,741,641	2,917,978,415	2,524,370,988

1.급여	711,701,910	607,483,740	685,152,480

2.퇴직급여	76,453,010	90,531,754	71,140,835

3.복리후생비	101,331,165	71,787,488	67,158,478

4.여비교통비	55,338,361	55,320,711	55,887,759

5.접대비	14,554,257	29,784,680	32,507,934

6.통신비	12,839,617	13,155,463	11,156,985

7.수도광열비	4,333,601	5,750,797	5,691,609

8.세금과공과금	44,420,840	31,800,330	36,619,290

9.감가상각비	14,328,714	12,427,174	5,352,177

10.지급임차료	129,505,511	117,327,062	122,443,396

11.보험료	9,388,784	18,024,769	8,547,632

12.차량유지비	25,915,733	14,150,643	10,034,810

13.경상개발비	338,656,019	157,104,542	74,864,563

14.운반비	1,240,047,530	1,191,647,492	917,535,588

15.교육훈련비	6,811,537	84,546	272,728

16.도서인쇄비	2,109,204	651,700	2,507,888

17.사무용품비	9,505,285	10,850,615	10,496,871

18.지급수수료	511,395,034	301,383,912	253,909,586

19.광고선전비	94,309,739	9,501,200	28,570,993

20.판매촉진비	86,225,351	95,811,012	56,885,816

21.대손상각비	6,349,226	9,081,593	9,849,210

22.수출제비용	10,773,595	3,180,876	-

23.무형고정자산상각	52,861,901	37,083,016	16,248,348

24.견본비	26,585,717	34,053,300	38,366,978

25.주식보상비용	-	-	3,169,034

Ⅴ.영업이익(손실)	889,934,464	2,385,388,205	546,434,576

Ⅵ.영업외수익	169,161,541	80,404,428	32,409,148

1.이자수익	19,116,163	2,510,619	819,878

2.외환차익	10,292,772	11,318,083	-

3.외화환산이익	101,085	58,624	509,893

4.대손충당금환입	1,845,916	-	-

5.보조금수익	132,713,427	-	-

6.잡이익	5,092,178	66,517,102	31,079,377

Ⅶ.영업외비용	822,659,274	531,943,870	379,795,073

1.이자비용	319,119,144	293,782,300	255,001,851

2.매출채권처분손실	-	10,576	658,795

3.외환차손	4,262,268	2,622,603	-

4.외화환산손실	4,508,625	36,177,818	-

5.기부금	32,002,730	12,197,449	64,688,111

6..투자자산손상차손	16,800,000	-	-

7.재고자산폐기손실	443,747,290	-	-

7.잡손실	2,219,217	187,153,124	59,446,316

Ⅷ.법인세차감전순이익(손실)	236,436,731	1,933,848,763	199,048,651

Ⅸ.법인세비용	(112,038,051)	394,846,421	146,673,696

Ⅹ.당기순이익(손실)	348,474,782	1,539,002,342	52,374,955

ⅩⅠ.주당손익

1.기본주당순손익	156	768	28

자본변동표 제 12 기 2018.01.01 부터 2018.12.31 까지 제 11 기 2017.01.01 부터 2017.12.31 까지 제 10 기 2016.01.01 부터 2016.12.31 까지 (단위:원)

과목	자본금	자본잉여금	자본조정	이익잉여금	자본합계

2016.1.1(전전기초)	940,000,000	2,768,526,274	-	(2,649,991,263)	1,058,535,011

1.유상증자	50,000,000	450,000,000	-	-	500,000,000

2.주식선택권	-	-	3,169,034	-	3,169,034

3.회계정책변경누적효과	-	-	22,183,237	1,048,467,252	1,070,650,489

4.당기순이익	-	-	-	52,374,955	52,374,955

2016.12.31(전전기말)	990,000,000	3,218,526,274	25,352,271	(1,549,149,056)	2,684,729,489

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

2018.1.1(당기초)	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(당기말)	1,189,010,000	8,032,444,201	10,371,384	338,328,068	9,570,153,653

현금흐름표 제 12 기 2018.01.01 부터 2018.12.31 까지 제 11 기 2017.01.01 부터 2017.12.31 까지 제 10 기 2016.01.01 부터 2016.12.31 까지 (단위:원)

구분	제 12 기	제 11 기	제 10 기

Ⅰ.영업활동으로인한현금흐름	1,403,765,194	2,592,888,266	346,722,242

1.당기순이익(손실)	348,474,782	1,539,002,342	52,374,955

2.현금의유출이없는비용등의가산	1,096,263,798	1,430,943,109	937,455,326

가.대손상각비	6,349,226	9,081,593	9,849,210

나.감가상각비	865,506,386	724,497,809	529,744,026

다.무형자산상각비	52,861,901	37,083,016	16,248,148

라.이자비용	-	-	-

마.퇴직급여	284,635,670	265,434,270	231,771,212

바.투자자산손상차손	16,800,000	-	-

사.주식보상비용	-	-	3,169,034

아.법인세비용	(129,889,385)	394,846,421	146,673,696

3.현금의유입이없는수익등의차감	(1,944,013)	-	-

가.대손상각비환입	1,845,916	-	-

나.외화환산이익	98,097	-	-

4.영업활동으로인한자산부채의변동	(39,029,373)	(377,057,185)	(643,108,039)

가.매출채권의감소(증가)	334,133,708	(422,839,860)	(522,809,856)

나.미수금의감소(증가)	(94,927,997)	-	4,251,390

다.미수수익의증가(감소)	-	-	-

라.선급금의감소(증가)	(33,096,537)	6,974,449	(17,961,238)

마.선급비용의감소	(39,553,658)	(9,426,537)	12,935,390

바.미수법인세환급액의감소(증가)	2,938,140	(255,040)	2,080,120

사.재고자산의감소(증가)	343,563,966	111,401,686	(182,028,027)

아.매입채무의증가(감소)	(118,137,699)	71,176,445	150,813,972

자.미지급금의증가(감소)	30,510,536	46,212,156	65,108,009

차.예수금의증가(감소)	10,760,077	4,814,154	23,890,500

카.선수금의증가	(3,811,582)	(24,468,087)	(36,489)

타.미지급비용의증가(감소)	87,650,404	40,182,197	(52,681,530)

파.미지급법인세의증가(감소)	(5,154,567)	-	-

하.퇴직금의지급	(151,409,440)	(100,812,860)	(126,670,280)

거.퇴직연금운영자산증가	(402,494,724)	(100,015,888)	-

Ⅱ.투자활동으로인한현금흐름	(5,693,871,582)	(3,637,699,573)	(452,484,379)

1.투자활동으로인한현금유입액	157,090,000	-	10,000,000

가.단기금융상품의감소	-	-

나.임차보증금의감소	157,000,000	-	10,000,000

다.기타보증금의감소	90,000	-	-

2.투자활동으로인한현금유출액	(5,850,961,582)	(3,637,699,573)	(462,484,379)

가.단기금융상품의증가	-	-	-

나.장기금융상품의증가	1,016,800,000	6,000,000	6,000,000

다.매도가능증권의취득	-	-	-

라.기타투자자산의취득	-	-	-

마.토지의취득	509,595,743	1,032,008,106	-

바.건물의취득	1,836,340,190	1,439,035,568	-

사.구축물의취득	504,794,355	33,320,000	17,100,000

아.기계장치의취득	1,303,742,275	467,680,953	103,194,400

자.차량운반구의취득	79,446,708	24,834,600	-

차.공구와기구의취득	70,766,700	11,810,000	72,985,870

카.비품의취득	147,679,993	48,207,417	9,492,813

타.건설중인자산의증가	123,781,818	519,861,619	152,189,000

파.소프트웨어의취득	29,630,000	-	-

하.산업재산권의취득	4,932,425	3,000,000	489,000

거.개발비의증가	55,760,875	51,441,310	101,033,296

너.임차보증금의증가	151,000,000,	-	-

더.기타보증금의증가	16,690,500	500,000	-

Ⅲ.재무활동으로인한현금흐름	6,754,381,890	3,241,932,068	282,400,228

1.재무활동으로인한현금유입액	10,379,028,760	4,615,722,068	891,904,000

가.유상증자	2,999,028,760	1,998,918,280	500,000,000

나.정부보조금의증가	30,000,000	-	11,904,000

다.단기차입금의증가	-	288,533,788	180,000,000

라.장기차입금의증가	6,650,000,000	2,328,270,000	200,000,000

마.사채의발행	700,000,000	-	-

2.재무활동으로인한현금유출액	(3,624,646,870)	(1,373,790,000)	(609,503,772)

가.단기차입금의상환	1,355,366,870	180,000,000	15,183,772

나.유동성장기부채의상환	723,760,000	1,193,790,000	594,320,000

다.장기차입금의상환	545,520,000	-	-

라.유동성사채의상환	1,000,000,000	-	-

Ⅳ.현금의증가(감소)	2,464,275,502	2,197,120,761	176,638,091

Ⅴ.기초의현금	2,724,647,152	527,526,391	350,888,300

Ⅵ.기말의현금	5,188,922,654	2,724,647,152	527,526,391