씨알푸드 사업보고서 (2025.12)
4. 재무제표

재무상태표 제 19기 2025.12.31 현재 제 18기 2024.12.31 현재 제 17 기 2023.12.31 현재

(단위:원)

과목	제 19 기	제 18 기	제 17 기

자산	-	-	-

Ⅰ.유동자산	5,595,516,924	5,169,145,255	6,340,232,997

(1)당좌자산	3,155,054,062	2,616,409,059	3,500,134,969

1.현금및현금성자산	1,029,226,093	642,447,975	553,065,682

2.단기금융상품	300,000,000	300,000,000	1,000,000,000

3.만기보유증권	51,300,000	-	-

4.손상차손누계액	(36,987,300)	-	-

5.유가증권	-	-	91,800,000

평가충당금	-	-	(91,800,000)

6.매출채권	1,733,218,324	1,575,880,137	1,827,118,844

대손충당금	(17,147,522)	(19,546,179)	(22,074,807)

7.미수금	7,893,947	4,589,220	119,121,430

대손충당금	(78,938)	(45,892)	(95,169,931)

8.미수수익	8,077,808	9,449,929	29,386,787

9.선급금	29,378,631	60,000,760	1,003,043

10.선급비용	42,977,649	30,935,439	36,571,921

11.미수법인세환급액	7,195,370	12,697,670	51,112,000

(2)재고자산	2,440,462,862	2,552,736,196	2,840,098,028

1.원재료	822,231,102	669,272,853	766,775,949

대손충당금	(50,700,854)	(1,654,066)	(123,880)

2.재공품	6,651,357	13,995,040	12,184,066

대손충당금	-	-	-

3.저장품	513,756,210	493,407,672	428,094,065

대손충당금	(51,551,010)	(12,587,356)	(20,751,297)

4.제품	928,466,037	904,173,831	1,488,371,352

대손충당금	(35,427,159)	(35,482,051)	(47,221,386)

5.상품	-	29,754,512	60,376,025

6.미착품	307,037,179	491,855,761	152,393,134

Ⅱ.비유동자산	9,305,959,384	9,578,212,870	10,293,787,193

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

1.만기보유증권	-	51,300,000	-

1.만기보유증권손상차손누계액	-	(36,987,300)	-

2.기타자산	1,459,000	1,459,000	1,459,000

(2)유형자산	9,169,101,125	9,414,393,151	10,141,172,616

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)	(1,507,830,151)	(1,368,706,762)	(1,229,583,386)

손상차손누계액(건물)	(191,838,468)	(477,423,289)	(477,423,289)

정부보조금(건물)	(34,867,339)	(35,928,323)	(36,989,307)

3.구축물	1,188,003,893	1,188,003,893	1,172,503,893

감가상각누계액(구축물)	(920,022,663)	(854,068,714)	(788,373,082)

손상차손누계액(구축물)	(63,798,987)	(81,464,291)	(81,464,291)

정부보조금(구축물)	(3,613,549)	(4,968,377)	(6,323,205)

4.기계장치	12,070,578,957	11,886,760,518	11,814,760,518

감가상각누계액(기계장치)	(8,859,065,057)	(8,175,687,277)	(7,484,785,790)

손상차손누계액(기계장치)	(527,555,796)	(747,157,398)	(747,157,398)

정부보조금(기계장치)	(5,809,342)	(7,979,033)	(10,148,724)

5.차량운반구	168,596,799	148,081,708	196,916,308

감가상각누계액(차량운반구)	(143,900,879)	(134,747,912)	(177,482,924)

손상차손누계액(차량운반구)	(626,088)	(626,088)	(627,088)

정부보조금(차량운반구	(1,000)	(1,000)	(1,000)

6.공구와기구	338,348,551	332,569,101	293,110,401

감가상각누계액(공구와기구)	(259,038,179)	(255,977,754)	(241,849,700)

손상차손누계액(공구와기구)	(9,075,121)	(9,076,121)	(9,076,121)

7.비품	469,225,144	469,225,144	469,225,144

감가상각누계액(비품)	(415,054,815)	(410,641,227)	(406,227,639)

손상차손누계액(비품)	(49,372,118)	(50,148,037)	(50,148,037)

정부보조금(비품)	(3,000)	(3,000)	(3,000)

8.건설중인자산	-	78,537,057	16,500,000

(3)무형자산	2,170,259	900,019	850,577

1.소프트웨어	2,171,259	901,019	18,232,811

국고보조금	(1,000)	(1,000)	(17,382,234)

(4)기타비유동자산	133,229,000	147,148,000	150,305,000

1.임차보증금	103,389,000	117,998,000	121,155,000

2.기타보증금	29,840,000	29,150,000	29,150,000

자산총계	14,901,476,308	14,747,358,125	16,634,020,190

부채	-	-	-

Ⅰ.유동부채	9,964,170,175	8,881,843,152	9,913,834,002

1.매입채무	805,378,121	1,332,927,979	738,798,155

2.미지급금	478,798,869	432,152,539	328,450,733

3.예수금	39,833,627	45,102,650	55,942,860

4.선수금	3,873,064	68,190,869	14,987,249

5.미지급비용	318,120,494	298,673,127	432,304,819

6.단기차입금	5,760,098,000	5,273,753,988	5,118,649,186

7.유동성장기부채	1,208,068,000	1,431,042,000	1,724,701,000

8.유동성사채	1,350,000,000	-	1,500,000,000

Ⅱ.비유동부채	3,500,738,629	5,246,770,155	5,032,301,072

1.장기차입금	2,528,654,000	3,011,882,000	4,273,900,000

2.사채	-	1,350,000,000	-

3.퇴직급여충당부채	1,605,356,791	1,497,210,823	1,459,962,861

4.퇴직연금운영자산	(675,150,631)	(654,201,137)	(790,394,906)

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

부채총계	13,464,908,804	14,128,613,307	14,946,135,074

자본	-	-	-

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

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

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

Ⅱ.자본잉여금	8,816,129,585	8,816,129,585	8,816,129,585

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

2.기타자본잉여금	33,878,545	33,878,545	33,878,545

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

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

IV.자본조정	-	-	-

1.자본조정	-	-	-

V.이익잉여금(결손금)	(8,976,374,455)	(9,794,197,141)	(8,678,102,195)

1.미처분이익잉여금(결손금)	(8,976,374,455)	(9,794,197,141)	(8,678,102,195)

자본총계	1,436,567,504	618,744,818	1,687,885,116

부채및자본총계	14,901,476,308	14,747,358,125	16,634,020,190

손익계산서 제 19 기 2025.01.01 부터 2025.12.31 까지 제 18 기 2024.01.01 부터 2024.12.31 까지 제 17 기 2023.01.01 부터 2023.12.31 까지

(단위:원)

과목	제 19 기	제 18 기	제 17 기

Ⅰ.매출액	18,334,827,875	17,844,149,697	19,402,514,284

1.제품매출	18,135,317,254	17,289,619,957	18,786,941,592

2.상품매출	172,986,777	534,594,371	548,848,397

3.기타매출	26,523,844	19,935,369	66,724,295

Ⅱ.매출원가	14,281,079,759	14,038,421,614	14,569,765,106

1.제품매출원가	14,145,916,667	13,583,974,343	14,135,381,714

(1)기초제품재고액	904,173,831	1,488,371,352	1,248,884,835

(2)당기제품제조원가	14,290,643,250	13,068,101,970	14,436,278,677

(3)타계정에서대체	-	4,568,340	319,428

(4)재고자산평가손실	87,955,550	16,327,914	40,450,714

(4)타계정으로대체	(208,389,927)	(89,221,402)	(102,180,588)

(5)기말제품재고액	(928,466,037)	(904,173,831)	(1,488,371,352)

2.상품매출원가	135,163,092	454,447,271	434,383,392

Ⅲ.매출총이익	4,053,748,116	3,805,728,083	4,832,749,178

Ⅳ.판매비와관리비	3,304,252,633	4,427,563,423	4,735,065,107

1.급여	901,994,348	1,049,372,810	1,019,926,880

2.퇴직급여	123,430,237	112,005,592	149,675,698

3.복리후생비	70,304,008	75,943,580	102,441,159

4.여비교통비	24,080,994	11,034,639	18,461,543

5.접대비	7,170,920	8,885,065	17,291,680

6.통신비	6,673,325	11,063,541	13,614,862

8.세금과공과금	28,584,105	29,882,710	52,630,161

9.감가상각비	8,902,779	5,847,400	5,847,400

10.지급임차료	98,197,749	143,042,282	140,171,660

11.보험료	6,478,010	7,132,929	9,920,801

12.차량유지비	18,357,150	14,929,951	14,317,904

13.경상개발비	119,798,382	169,138,146	388,953,018

14.운반비	1,401,279,758	1,503,639,978	1,528,772,320

15.교육훈련비	903,220	(553,220)	3,508,000

16.도서인쇄비	197,145	2,695,206	1,098,380

17.소모품비	5,035,033	12,256,595	8,175,850

18.지급수수료	352,172,498	383,038,999	446,105,967

19.광고선전비	95,116,425	578,201,727	587,247,939

20.판매촉진비	6,471,450	33,519,471	180,836,861

21.대손상각비	1,525,734	(2,724,670)	4,706,159

22.수출경비	-	-	(38,530)

23.무형고정자산상각	-	(49,442)	21,196

24.견본비	26,433,121	38,890,139	32,866,079

25.수선비	-	6,200,000	30,000

26.판매장려금	1,146,242	234,169,995	40,868

27.보관비	-	-	8,441,252

Ⅴ.영업이익(손실)	749,495,483	(621,835,340)	97,684,071

Ⅵ.영업외수익	632,535,470	199,725,229	166,900,803

1.이자수익	24,745,264	48,303,461	60,435,856

2.외환차익	19,826,029	7,595,311	13,834,559

3.외화환산이익	3,452	109,585	43,382

4.보조금수익	53,462,588	86,623,280	80,648,991

5.유형자산처분이익	8,000,000	6,999,000	-

6.유형자산손상차손환입	523,627,646	-	-

7. 무형자산손상차손환입	1,270,240	-	-

8.금융상품평가이익	-	-	-

9.유가증권손상차손환입	-	25,051,207	-

10.잡이익	1,600,251	25,043,385	11,938,015

Ⅶ.영업외비용	564,208,267	693,984,835	1,045,504,097

1.이자비용	442,530,305	563,699,625	631,690,616

2.외환차손	43,300,028	27,720,699	38,794,568

3.외화환산손실	84,884	-	276,629

4.기부금	11,629,076	33,152,920	11,470,250

5.유형자산처분손실	-	-	63,965,729

6.유형자산손상차손	-	-	275,515,665

7.무형자산처분손실	-	-	-

8.무형자산손상차손	-	-	28,227

9.투자자산처분손실	-	36,987,300	28,227

10.재고자산폐기손실	13,921,207	21,175,432	2,675,918

11.잡손실	52,742,767	11,248,859	21,086,495

Ⅷ.법인세차감전순이익(손실)	817,822,686	(1,116,094,946)	(780,919,223)

Ⅸ.법인세비용	-	-	-

Ⅹ.당기순이익(손실)	817,822,686	(1,116,094,946)	(780,919,223)

ⅩⅠ.주당손익	-	-	-

1.기본주당순손익	402	(549)	(392)

자본변동표 제 19 기 2025.01.01 부터 2025.12.31 까지 제 18 기 2024.01.01 부터 2024.12.31 까지 제 17기 2023.01.01 부터2023.12.31까지 (단위:원)

과목	자본금	자본잉여금	기타포괄손익누계액	자본조정	이익잉여금	자본합계

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

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

주식선택권(기간경과)	-	10,371,384	(10,371,384)	-	-

당기순이익	-	-	-	-	(780,919,223)	(780,919,223)

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

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

재평가잉여금	-	-	46,954,648	-	46,954,648

당기순이익	-	-	-	(1,116,094,946)	(1,116,094,946)

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

2025.1.1(당기초)	1,215,676,000	8,816,129,585	381,136,374	(9,794,197,141)	618,744,818

재평가잉여금	-	-	-	-	-

당기순이익(손실)	-	-	-	817,822,686	817,822,686

2025.12.31(당기말)	1,215,676,000	8,816,129,585	381,136,374	(8,976,374,455)	1,436,567,504

현금흐름표 제 19 기 2025.01.01 부터 2025.12.31 까지 제 18 기 2024.01.01 부터 2024.12.31 까지 제 17 기 2023.01.01 부터 2023.12.31 까지 (단위:원)

구분	제 19 기	제 18 기	제 17 기

Ⅰ.영업활동으로인한현금흐름	732,793,029	1,145,042,041	5,421,669

1.당기순이익(손실)	817,822,686	(1,116,094,946)	(780,919,223)

2.현금의유출이없는비용등의가산	1,308,879,946	1,338,491,226	1,752,593,410

가.대손상각비	1,525,734	-	4,706,159

나.감가상각비	916,995,595	915,774,222	987,344,118

다.유형자산처분손실	-	-	63,965,729

라.유형자산손상차손	-	-	275,515,665

마.무형자산상각비	-	-	21,196

바.퇴직급여	288,481,860	348,226,358	377,885,684

사.무형자산처분손실	-	36,987,300	-

아.무형자산손상차손	-	-	28,227

자.금융상품평가손실	87,955,550	16,327,914	-

차.재고자산평가손실	13,921,207	21,175,432	40,450,714

카.잡손실	-	-	2,675,918

파.법인세비용	-	-	-

3.현금의유입이없는수익등의차감	(532,897,886)	(34,824,319)	-

가.대손충당금환입	-	2,724,670	-

나.재고자산평가충당금환입	-	-	-

다.무형자산충당금환입	-	49,442	-

라.유가증권손상차손환입	-	25,051,207	-

마.금융상품평가이익	-	-	-

바.유형자산처분이익	8,000,000	6,999,000	-

4.영업활동으로인한자산부채의변동	(861,011,717)	957,470,080	(966,252,518)

가.매출채권의감소(증가)	(161,229,532)	251,238,707	(97,963,947)

나.미수금의감소(증가)	(3,304,727)	19,604,213	(24,093,433)

다.미수수익의감소(증가)	1,372,121	19,936,858	(5,626,642)

라.선급금의감소(증가)	30,622,129	(58,997,717)	16,197,466

마.선급비용의감소(증가)	(12,042,210)	5,636,482	(5,559,347)

바.미수법인세환급액의감소(증가)	5,502,300	38,414,330	(1,162,360)

사.재고자산의감소(증가)	10,396,577	249,858,486	(419,884,902)

아.매입채무의감소(증가)	(527,549,858)	594,129,824	(240,927,719)

자.미지급금의증가(감소)	46,646,330	103,701,806	(49,696,536)

차.예수금의증가(감소)	(5,269,023)	(10,840,210)	14,072,470

카.선수금의증가(감소)	(64,317,805)	53,203,620	806,950

타.미지급비용의증가(감소)	19,447,367	(133,631,692)	51,401,761

파.퇴직금의지급	(180,335,892)	(310,978,396)	(292,854,580)

하.퇴직연금운용자산의증가	(20,949,494)	136,193,769	89,038,301

Ⅱ.투자활동으로인한현금흐름	(126,156,923)	494,912,450	1,398,157,126

1.투자활동으로인한현금유입액	40,609,000	1,809,226,207	1,597,288,980

가.단기금융상품의증가	-	1,700,000,000	1,564,438,980

나.기계장치의처분	-	-	20,350,000

다.차량운반구의처분	-	7,000,000	-

라.유가증권의감소	-	25,051,207	-

마.임차보증금의감소	32,609,000	77,175,000	12,500,000

바.기타보증금의감소	690,000	-	-

사.금융상품의 처분	-	-	-

2.투자활동으로인한현금유출액	(166,765,923)	(1,314,313,757)	(1,199,131,854)

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

나.장기금융상품의증가	-	-	-

다.만기보유증권의증가	,-	51,300,000	-

라.건물의취득	-	-	-

마.구축물의취득	-	15,500,000	-

바.기계장치의취득	105,281,382	17,000,000	35,050,000

사. 차량운반구의취득	20,515,091	-	-

아.공구와기구의취득	22,279,450	39,458,700	48,961,400

자.비품의취득	-	-	3,000,000

차.건설중인자산의증가	-	117,037,057	107,045,454

카.소프트웨어의취득	-	-	900,000

타.산업재산권의취득	-	-	-

파.임차보증금의증가	18,000,000	74,018,000	-

하.기타의무형자산의취득	-	-	-

거.임차보증금의 증가	-	3,675,000

너.기타보증금의 증가	690,000	-	-

Ⅲ.재무활동으로인한현금흐름	(219,857,988)	(1,550,572,198)	(519,842,810)

1.재무활동으로인한현금유입액	3,151,587,762	5,761,861,254	6,254,207,084

가.유상증자	-	-	799,980,000

나.정부보조금의증가	-	-	-

다.단기차입금의증가	2,451,587,762	4,313,547,254	5,454,227,084

라.장기차입금의증가	700,000,000	98,314,000	-

마.사채의증가	-	1,350,000,000	-

2.재무활동으로인한현금유출액	(3,371,445,750)	(7,312,433,452)	(6,774,049,894)

가.단기차입금의상환	1,965,243,750	4,158,442,452	4,705,577,898

나.유동성장기부채의상환	1,406,202,000	1,653,991,000	2,068,471,996

다.유동성사채의상환상환	-	1,500,000,000	-

라.장기차입금의상환	-	-	-

라.우선주매입	-	-	-

Ⅳ.현금의감소	386,778,118	89,382,293	(116,264,015)

Ⅴ.기초의현금(주석16)	642,447,975	553,065,682	669,329,697

Ⅵ.기말의현금(주석16)	1,029,226,093	642,447,975	553,065,682