Segment Information (As Restated)

12 Months Ended

Mar. 31, 2015

Segment Reporting [Abstract]

Segment Information (As Restated)

Segment Information

The Company purchases, processes, sells, and stores leaf tobacco. Tobacco is purchased in more than 35 countries and shipped to approximately 90 countries. The sales, logistics and billing functions of the Company are primarily concentrated in service centers outside of the producing areas to facilitate access to our major customers. Within certain quality and grade constraints, tobacco is fungible and, subject to these constraints, customers may choose to fulfill their needs from any of the areas where the Company purchases tobacco.

          Management evaluates performance using information included in management reports. The Company has five geographic operating segments: Africa, Asia, Europe, North America and South America. Beginning April 1, 2015, the Company's management ceased evaluating performance of value added services as a separate operating segment and segment results reported in the Form 10-K/A reflect its current segments. The Company's cut rag and other specialty products and services are now combined within the geographic operating segments in which they operate. In reviewing these operations, the Company concluded that the economic characteristics of North America were dissimilar from the other operating segments. Based on this fact, the Company is disclosing North America separately and has aggregated the remaining four operating segments, Africa, Asia, Europe and South America into one reportable segment “Other Regions.” The Company concluded that these operating segments have similar long term financial performance and similar economic characteristics in each of the following areas:

a. the nature of the products and services;

b. the nature of the production processes;

c. the type or class of customer for their products and services;

d. the methods used to distribute their products or provide their services; and

e. the nature of the regulatory environment.

          Selling, logistics, billing, and administrative overhead, including depreciation, which originates primarily from the Company’s corporate and sales offices, are allocated to the segments based upon segment operating income. The Company reviews performance data from purchase through sale based on the source of the product and all intercompany transactions are allocated to the region that either purchases or processes the tobacco.

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA (AS RESTATED)(continued)

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (AS RESTATED)(continued)

Alliance One International, Inc. and Subsidiaries

(in thousands)

Note 14 - Segment Information (continued)

		Years Ended March 31,
	Analysis of Segment Operations	2015			2014			2013
Sales and other operating revenues:
	North America	$	440,985		$	498,365		$	480,131
	Other Regions	1,625,880			1,856,171			1,760,865
	Total revenue	$	2,066,865		$	2,354,536		$	2,240,996
Operating income:
	North America	$	40,343		$	31,772		$	39,402
	Other Regions	57,626			74,447			122,799
Total operating income		97,969			106,219			162,201
	Debt retirement expense	(771		)	57,449			1,195
	Interest expense	113,273			116,827			114,528
	Interest income	6,268			7,068			6,547
Income (loss) before income taxes and other items		$	(8,265	)	$	(60,989	)	$	53,025

		Years Ended March 31,
	Analysis of Segment Assets	2015		2014		2013
Segment assets:
	North America	$	231,131	$	227,173	$	249,932
	Other Regions	1,395,515		1,520,840		1,645,441
	Total assets	$	1,626,646	$	1,748,013	$	1,895,373
Trade and other receivables, net
	North America	$	26,781	$	26,551	$	36,017
	Other Regions	166,589		139,902		179,518
	Total trade and other receivables, net	$	193,370	$	166,453	$	215,535
Goodwill:
	North America	$	2,794	$	2,794	$	2,794
	Other Regions	—		—		—
	Total Goodwill	$	2,794	$	2,794	$	2,794
Equity in net assets of investee companies:
	North America	$	—	$	—	$	—
	Other Regions	53,678		50,390		23,986
	Total equity in net assets of investee companies	$	53,678	$	50,390	$	23,986
Depreciation and amortization:
	North America	$	5,618	$	5,899	$	5,756
	Other Regions	24,005		26,528		28,055
	Total depreciation and amortization	$	29,623	$	32,427	$	33,811
Capital expenditures:
	North America	$	10,044	$	13,802	$	13,014
	Other Regions	12,629		13,953		29,789
	Total capital expenditures	$	22,673	$	27,755	$	42,803

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA (AS RESTATED)(continued)

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (AS RESTATED)(continued)

Alliance One International, Inc. and Subsidiaries

(in thousands)

Note 14 - Segment Information (continued)

          Geographic information as to sales and other operating revenues is based on the destination of the product shipped. The Belgium destination represents a customer owned storage and distribution center from which the tobacco will be shipped on to manufacturing facilities.

		Years Ended March 31,
Sales by Destination		2015		2014		2013
Sales and Other Operating Revenues:
	United States	$	363,964	$	467,111	$	423,617
	China	254,658		401,480		308,935
	Belgium	137,513		125,377		185,668
	Russia	118,233		125,093		147,283
	Germany	116,713		130,163		93,990
	Indonesia	58,609		58,919		109,983
	Other	1,017,175		1,046,393		971,520
		$	2,066,865	$	2,354,536	$	2,240,996

Sales and Other Operating Revenues to Major Customers

Including their respective affiliates, accounting for more than 10% of total sales and other operating revenues were each of Philip Morris International Inc. and China Tobacco International Inc. for the year ended March 31, 2015; Philip Morris International Inc., Japan Tobacco Inc. and China Tobacco International Inc. for the year ended March 31, 2014; and Philip Morris International, Inc., Japan Tobacco Inc., Imperial Tobacco Group PLC and China Tobacco International Inc. for the year ended March 31, 2013.

		Years Ended March 31,
Property, Plant and Equipment by Location		2015		2014		2013
Property, Plant and Equipment, Net:
	United States	$	57,861	$	53,517	$	45,213
	Brazil	87,161		92,142		99,492
	Malawi	25,704		27,227		28,683
	Tanzania	23,610		24,979		24,568
	Europe	15,191		19,711		20,370
	Argentina	7,390		7,325		7,909
	Asia	6,960		7,545		8,436
	Zambia	6,582		6,690		6,316
	Turkey	3,454		18,310		25,666
	Other	4,001		3,728		4,279
		$	237,914	$	261,174	$	270,932