씨알푸드 사업보고서 (2020.12)
4. 재무제표

재무상태표 제 14 기 2020.12.31 현재 제 13 기 2019.12.31 현재 제 12 기 2018.12.31 현재

(단위:원)

과목	제 14 기	제 13 기	제 12 기

자산	-	-	-

Ⅰ.유동자산	7,676,880,107	9,294,406,468	9,348,898,117

(1)당좌자산	5,645,392,555	6,758,423,108	7,802,864,553

1.현금및현금성자산	821,996,642	978,413,102	5,188,922,654

2.단기금융상품	3,300,975,159	4,351,355,286	1,000,000,000

3.매출채권	1,437,385,370	1,358,548,431	1,433,139,471

대손충당금	(24,362,189)	(36,797,441)	(31,650,177)

4.미수금	99,395,247	97,377,137	94,927,997

대손충당금	(94,927,997)	(94,927,997)	-

5.미수수익	15,081,643	-	-

6.선급금	10,821,672	33,091,425	48,125,766

7.선급비용	32,731,988	30,805,605	66,847,092

8.선납세금	46,295,020	40,557,560	2,551,750

9.유가증권	-	-	46,800,000

손상차손누계액	-	-	(46,800,000)

(2)재고자산	2,031,487,552	2,535,983,360	1,546,033,564

1.원재료	373,976,050	726,293,935	365,064,056

2.제품	1,140,475,156	1,349,478,504	835,854,461

3.저장품	318,965,966	462,700,224	312,878,935

4.재공품	174,483,821	10,584,337	32,236,112

5.상품	26,070,633	200,271	-

Ⅱ.비유동자산	15,008,287,363	15,334,119,335	13,556,179,091

(1)투자자산	555,464,706	548,147,675	540,554,743

1.장기금융상품	554,005,706	546,688,675	539,095,743

2.기타자산	1,459,000	1,459,000	1,459,000

(2)유형자산	13,549,674,676	12,710,910,450	11,596,981,988

1.토지	1,431,818,957	1,431,818,957	1,431,818,957

국고보조금	(32,874,030)	(32,874,030)	-

2.건물	5,968,701,563	5,556,763,593	5,494,763,593

감가상각누계액	(781,919,430)	(640,425,730)	(501,506,642)

국고보조금	(40,170,066)	(41,228,857)	(2,804,688)

3.구축물	1,129,231,166	1,109,381,166	1,045,299,348

감가상각누계액	(521,714,656)	(414,433,973)	(307,516,315)

국고보조금	(10,387,989)	(11,742,717)	(13,097,645)

4.기계장치	11,123,618,179	9,422,011,917	7,860,135,686

감가상각누계액	(5,085,329,088)	(4,478,570,470)	(3,863,414,823)

국고보조금	(16,657,997)	(42,526,888)	(66,750,000)

5.차량운반구	165,416,308	203,095,878	203,095,878

감가상각누계액	(119,773,257)	(134,847,899)	(107,205,724)

국고보조금	(1,000)	(1,000)	(1,000)

6.공구와기구	478,160,729	414,424,261	333,774,937

감가상각누계액	(307,043,667)	(245,959,082)	(200,509,692)

7.비품	461,625,611	425,773,818	375,040,572

감가상각누계액	(303,252,940)	(245,809,635)	(192,568,272)

국고보조금	(8,773,718)	(12,063,859)	(15,354,000)

8.건설중인자산	19,000,000	448,125,000	123,781,818

(3)무형자산	243,324,645	845,533,755	555,774,432

1.소프트웨어	162,649,501	214,366,668	54,364,334

국고보조금	(74,267,834)	(93,229,833)	-

2.산업재산권	13,291293	9727707	8702722

3.개발비	29,699,441	647,903,187	492,707,376

4.기타의무형자산	111,952,244	66,766,026	-

(4)기타비유동자산	659,823,336	1,229,527,455	192,571,500

1.임차보증금	160,300,000	373,300,000	174,300,000

2.기타보증금	18,571,500	18,271,500	18,271,500

3.이연법인세자산	480,951,836	837,955,955	670,296,428

자산총계	22,685,167,470	24,492,366,276	22,905,077,208

부채	-	-	-

Ⅰ.유동부채	7,111,131,251	5,997,527,078	4,238,254,297

1.매입채무	522,568,133	668,603,904	494,041,572

2.미지급금	255,741,183	334,976,442	448,038,850

3.예수금	47,793,505	48,083,,125	45,567,175

4.미지급비용	683,418,638	449,164,513	366,792,330

5.미지급법인세	-	-	5,743,234

6.선수금	21,255,780	12,039,094	7,031,136

7.단기차입금	3,270,000,000	2,270,000,000	1,120,000,000

8.유동성장기부채	2,310,354,012	1,504,660,000	1,751,040,000

10.유동성사채	-	700,000,000	-

Ⅱ.비유동부채	8,744,362,162	8,812,407,100	9,096,669,258

1.장기차입금	8,250,365,988	8,230,400,000	7,880,740,000

2.퇴직급여충당부채	493,996,174	582,007,100	515,929,258

3.사채	-	-	700,000,000

부채총계	15,855,493,413	14,809,934,178	13,334,923,555

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

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

Ⅳ.이익잉여금	(2,402,151,528)	450,606,513	338,328,068

1.미처분이익잉여금	(2,402,151,528)	450,606,513	338,328,068

자본총계	6,829,674,057	9,682,432,098	9,570,153,653

부채및자본총계	22,685,167,470	24,492,366,276	22,905,077,208

손익계산서 제 14 기 2020.01.01 부터 2020.12.31 까지 제 13 기 2019.01.01 부터 2019.12.31 까지 제 12 기 2018.01.01 부터 2018.12.31 까지

(단위:원)

과목	제 13 기	제 13 기	제 12 기

Ⅰ.매출액	16,088,621,182	16,934,036,293	16,546,904,112

1.제품매출	16,059,289,540	16,931,003,683	16,546,904,112

2.상품매출	29,015,567	3,032,610	-

3.기타매출	316,075	-	-

Ⅱ.매출원가	13,058,247,338	12,715,875,432	12,071,228,007

1.제품매출원가	13,030,797,375	12,712,803,667	12,071,228,007

(1)기초제품재고액	1,349,478,504	835,854,461	621,524,073

(2)당기제품제조원가	13,066,715,225	13,141,568,609	12,148,034,863

(3)타계정대체	(210,900,816)	44,557,857	(223,401,694)

(4)기말제품재고액	(1,174,495,538)	(1,383,498,886)	(835,854,461)

(5)재고자산평가손실	-	74,321,626	350,925,226

2.상품매출원가	27,449,963	3,071,765	-

(1)당기상품매입액	-	439,998	-

(2)타계정대체	-	2,832,038	-

(3)기말상품재고액	-	(200,271)	-

Ⅲ.매출총이익	3,030,373,844	4,218,160,861	4,475,676,105

Ⅳ.판매비와관리비	4,542,203,586	3,980,150,686	3,585,741,641

1.급여	1,253,827,150	774,395,830	711,701,910

2.퇴직급여	150,041,411	3,728,480	76,453,010

3.복리후생비	136,777,645	126,438,710	101,331,165

4.여비교통비	31,596,907	49,403,311	55,338,361

5.접대비	10,015,000	14,061,820	14,554,257

6.통신비	17,667,289	17,596,921	12,839,617

7.수도광열비	609,405	222,325	4,333,601

8.세금과공과금	51,481,170	45,616,499	44,420,840

9.감가상각비	30,630,887	25,639,166	14,328,714

10.지급임차료	161,673,587	177,315,910	129,505,511

11.보험료	16,613,068	22,080,065	9,388,784

12.차량유지비	17,123,452	43,224,085	25,915,733

13.경상개발비	610,685,652	261,196,719	338,656,019

14.운반비	1,243,401,882	1,290,568,918	1,240,047,530

15.교육훈련비	5,688,000	21,649,268	6,811,537

16.도서인쇄비	4,609,776	9,607,639	2,109,204

17.사무용품비	22,556,994	13,407,878	9,505,285

18.지급수수료	299,933,218	526,556,025	511,395,034

19.광고선전비	50,373,354	135,332,529	94,309,739

20.판매촉진비	274,454,017	229,650,314	86,225,351

21.대손상각비	(12,435,252)	5,147,264	6,349,226

22.수출제비용	4,490,606	26,144,016	10,773,595

23.무형고정자산상각	59,811,074	49,804,443	52,861,901

24.견본비	100,577,294	32,984,828	26,585,717

Ⅴ.영업이익(손실)	(1,511,829,742)	238,010,175	889,934,464

Ⅵ.영업외수익	368,784,460	337,014,044	169,161,541

1.이자수익	38,023,652	43,174,342	19,116,163

2.외환차익	1,808,594	8,328,475	10,292,772

3.외화환산이익	-	226,463	101,085

4.대손충당금환입	-	206,352,415	1,845,916

5.보조금수익	264,789,313	-	132,713,427

6.유형자산처분이익	4,417,718	2,499,000	-

7.금융상품평가이익	5,931,918	47,442,807	-

8.수입수수료	11,170,470	-	-

6.잡이익	42,642,795	28,990,542	5,092,178

Ⅶ.영업외비용	1,152,573,977	483,802,611	822,659,274

1.이자비용	314,415,045	322,140,526	319,119,144

2.매출채권처분손실	-	-	-

3.외환차손	5,263,795	6,561,784	4,262,268

4.외화환산손실	19,504,092	8,691,963	4,508,625

5.기부금	4,527,638	31,969,281	32,002,730

6..투자자산손상차손	-	-	16,800,000

7.재고자산폐기손실	-	-	443,747,290

8.유형자산처분손실	2,451,212	6,176,500	-

9.무형자산손상차손	618,203,746	-	-

9.금융상품평가손실	187,384,074	1,268,007	-

10.기타의대손상각비	-	94,927,997

7.잡손실	824,375	12,066,553	2,219,217

Ⅷ.법인세차감전순이익(손실)	(2,295,619,259)	91,204,511	236,436,731

Ⅸ.법인세비용	318,998,309	(21,073,934)	(112,038,051)

Ⅹ.당기순이익(손실)	(2,614,617,568)	112,278,445	348,474,782

ⅩⅠ.주당손익	-	-	-

1.기본주당순손익	(1,321)	131	156

자본변동표 제 14 기 2020.01.01 부터 2020.12.31 까지 제 13 기 2019.01.01 부터 2019.12.31 까지 제 12 기 2018.01.01 부터 2018.12.31 까지 (단위:원)

과목	자본금	자본잉여금	자본조정	이익잉여금	자본합계

2018.1.1(전전기초)	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.회계정책변경누적효과	-	-	-	348,474,782	348,474,782

4.당기순이익	1,189,010,000	8,032,444,201	10,371,384	338,328,068	9,570,153,653

2018.12.31(전전기말)	1,189,010,000	8,032,444,201	10,371,384	338,328,068	9,570,153,653

2019.1.1(당기초)	1,189,010,000	8,032,444,201	10,371,384	338,328,068	9,570,153,653

1.당기순이익	-	-	-	258,437,972	258,437,972

2019.12.31(당기말)	1,189,010,000	8,032,444,201	10,371,384	596,766,040	9,828,591,625

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

우선주매입소각	-	-	-	(384,300,000)	(384,300,000)

1.당기순이익(손실)	-	-	-	(2,614,617,568)	(2,614,617,568)

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

현금흐름표 제 14 기 2020.01.01 부터 2020.12.31 까지 제 13 기 2019.01.01 부터 2019.12.31 까지 제 12 기 2018.01.01 부터 2018.12.31 까지 (단위:원)

구분	제 14 기	제 13 기	제 12 기

Ⅰ.영업활동으로인한현금흐름	(108,587,526)	477,533,717	1,403,765,194

1.당기순이익(손실)	(2,614,617,568)	258,437,972	348,474,782

2.현금의유출이없는비용등의가산	2,499,586,474	1,436,831,661	1,096,263,798

가.대손상각비	-	5,147,264	6,349,226

나.감가상각비	1,132,348,600	972,380,123	865,506,386

다.유형자산처분손실	2,451,212	6,176,500	-

라.무형자산상각비	59,811,074	49,804,443	52,861,901

마.퇴직급여	321,731,565	400,039,162	284,635,670

바.투자자산손상차손	618,203,746	-	16,800,000

사.금융상품평가손실	-	1,268,007	-

아.재고자산평가손실	8,036,158	74,321,626	-

자.기타의대손상각비	-	94,927,997	-

차.법인세비용	357,004,119	(167,233,461)	(129,889,385)

3.현금의유입이없는수익등의차감	(16,852,970)	(49,958,904)	(1,944,013)

가.대손충당금환입	12,435,252	-	1,845,916

나.외화환산이익	-	17,097	98,097

다.유형자산처분이익	4,417,718	2,499,000	-

라.금융상품평가이익	-	47,442,807	-

3.영업활동으로인한자산부채의변동	23,296,538	(1,167,777,012)	(39,029,373)

가.매출채권의감소(증가)	(78,836,939)	74,608,137	334,133,708

나.미수금의감소(증가)	(2,018,110)	(2,449,140)	(94,927,997)

다.미수수익의감소(증가)	(15,081,643)	-	-

라.선급금의감소(증가)	22,269,753	15,034,341	(33,096,537)

마.선급비용의감소(증가)	(1,926,383)	36,041,487	(39,553,658)

바.미수법인세환급액의감소(증가)	(5,737,460)	(38,005,810)	2,938,140

사.재고자산의감소(증가)	496,459,650	(1,064,271,422)	343,563,966

아.매입채무의감소(증가)	(146,035,771)	174,562,332	(118,137,699)

자.미지급금의증가(감소)	(79,235,259)	(113,062,408)	30,510,536

차.예수금의증가(감소)	(289,620)	2,515,950	10,760,077

카.선수금의증가(감소)	9,216,686	5,007,958	(3,811,582)

타.미지급비용의증가(감소)	234,254,125	82,372,183	87,650,404

파.미지급법인세의증가(감소)	-	(6,169,300)	(5,154,567)

하.퇴직금의지급	(316,540,932)	(133,961,320)	(151,409,440)

거.퇴직연금운용자산의증가	(93,201,559)	(200,000,000)	(402,494,724)

Ⅱ.투자활동으로인한현금흐름	(789,188,934)	(6,120,403,869)	(5,693,871,582)

1.투자활동으로인한현금유입액	11,477,728,110	4,792,163,751	157,090,000

가.단기금융상품의증가	11,168,944,913	4,740,663,751

나.기계장치의처분	1,238,900	17,500,000	-

다.차량운반구의처분	3,227,273	-	-

라.임차보증금의감소	303,000,000	34,000,000	157,000,000

마.기타보증금의감소	1,317,024	-	90,000

2.투자활동으로인한현금유출액	(12,266,917,044)	(10,912,567,620)	(5,850,961,582)

가.단기금융상품의증가	10,118,564,786	8,045,844,237	-

나.장기금융상품의증가	8,634,055	7,592,932	1,016,800,000

다.토지의취득	-	-	509,595,743

라.건물의취득	-	62,000,000	1,836,340,190

마.구축물의취득	11,050,000	64,081,818	504,794,355

바.기계장치의취득	297,711,262	1,288,421,686	1,303,742,275

사. 차량운반구의취득	-	-	79,446,708

아.공구와기구의취득	63,736,468	96,928,324	70,766,700

자.비품의취득	35,851,793	50,733,246	147,679,993

차.건설중인자산의증가	1,565,262,970	628,797,727	123,781,818

카.소프트웨어의취득	-	181,310,000	29,630,000

타.산업재산권의취득	7,175,710	4,992,060	4,932,425

파.개발비의증가	-	181,305,680	55,760,875

하.기타의무형자산의취득	68,630,000	67,559,910	-,

거.임차보증금의 증가	90,000,000	233,000,000	151,000,000,

너.기타보증금의 증가	300,000	-	16,690,500

Ⅲ.재무활동으로인한현금흐름	741,360,000	1,432,360,600	6,754,381,890

1.재무활동으로인한현금유입액	3,330,000,000	4,154,400,600	10,379,028,760

가.유상증자	-	-	2,999,028,760

나.정부보조금의증가	-	179,080,600	30,000,000

다.단기차입금의증가	1,000,000,000	2,270,000,000	-

라.장기차입금의증가	2,330,000,000	1,705,320,000	6,650,000,000

마.사채의발행	-	-	700,000,000

2.재무활동으로인한현금유출액	(2,588,640,000)	(2,722,040,000)	(3,624,646,870)

가.단기차입금의상환	-	1,120,000,000	1,355,366,870

나.유동성장기부채의상환	1,504,340,000	1,591,040,000	723,760,000

다.장기차입금의상환	700,000,000	11,000,000	545,520,000

라.우선주매입	384,300,000	-	1,000,000,000

Ⅳ.현금의감소	(156,416,460)	(4,210,509,552)	2,464,275,502

Ⅴ.기초의현금(주석16)	978,413,102	5,188,922,654	2,724,647,152

Ⅵ.기말의현금(주석16)	821,996,642	978,413,102	5,188,922,654