The combined impacts of all the adjustments to the applicable line items in our unaudited consolidated financial statements for the periods covered by this Form 10Q are provided in the tables below.



	Condensed Consolidated Statements of Operations
	Three Months Ended December 31, 2014
(in thousands)	As Previously Reported		Inventory Adjustments (1)			Receivables Adjustments (2)			Other Adjustments (3)			As Restated
Sales and other operating revenues	$	488,921	$	—		$	306		$	—		$	489,227
Cost of goods and services sold	419,217		755			—			—			419,972
Gross profit (loss)	69,704		(755		)	306			—			69,255
Operating income (loss)	30,968		(755		)	306			—			30,519
Income (loss) before income taxes and other items	4,515		(755		)	306			—			4,066
Income tax expense (benefit)	4,481		(1,763		)	327			(956		)	2,089
Net income (loss)	1,122		1,008			(21		)	956			3,065
Net income (loss) attributable to Alliance One International, Inc.	1,352		1,008			(21		)	956			3,295
Income (loss) per share:
Basic	0.15		0.11			—			0.11			0.37
Diluted	0.15		0.11			—			0.11			0.37

Note 1A - Restatement of Previously Issued Condensed Consolidated Financial Statements (continued)



	Condensed Consolidated Statements of Operations
	Nine Months Ended December 31, 2014
(in thousands)	As Previously Reported			Inventory Adjustments (1)			Receivables Adjustments (2)			Other Adjustments (3)			As Restated
Sales and other operating revenues	$	1,327,753		$	—		$	7,588		$	—		$	1,335,341
Cost of goods and services sold	1,151,462			18,316			—			(1,838		)	1,167,940
Gross profit (loss)	176,291			(18,316		)	7,588			1,838			167,401
Operating income (loss)	70,857			(18,316		)	7,588			1,838			61,967
Income (loss) before income taxes and other items	(8,088		)	(18,316		)	7,588			1,838			(16,978		)
Income tax expense (benefit)	12,912			1,539			(263		)	(801		)	13,387
Net income (loss)	(19,358		)	(19,855		)	7,851			2,639			(28,723		)
Net income (loss) attributable to Alliance One International, Inc.	(19,176		)	(19,855		)	7,851			2,639			(28,541		)
Income (loss) per share:
Basic	(2.17		)	(2.24		)	0.88			0.30			(3.24		)
Diluted	(2.17		)	(2.24		)	0.88			0.30			(3.24		)



	Condensed Consolidated Statements of Comprehensive Income (Loss)
	Three Months Ended December 31, 2014
(in thousands)	As Previously Reported			Inventory Adjustments (1)	Receivables Adjustments (2)			Other Adjustments (3)	As Restated
Net income (loss)	$	1,122		1,008	$	(21	)	956	$	3,065
Total comprehensive income (loss), net of tax	(560		)	1,008	(21		)	956	1,383
Comprehensive income (loss) attributable to Alliance One International, Inc.	(330		)	1,008	(21		)	956	1,613



	Condensed Consolidated Statements of Comprehensive Income (Loss)
	Nine Months Ended December 31, 2014
(in thousands)	As Previously Reported			Inventory Adjustments (1)			Receivables Adjustments (2)		Other Adjustments (3)		As Restated
Net income (loss)	$	(19,358	)	$	(19,855	)	$	7,851	$	2,639	$	(28,723	)
Total comprehensive income (loss), net of tax	(24,292		)	(19,855		)	7,851		2,639		(33,657		)
Comprehensive income (loss) attributable to Alliance One International, Inc.	(24,110		)	(19,855		)	7,851		2,639		(33,475		)

Note 1A - Restatement of Previously Issued Condensed Consolidated Financial Statements (continued)



	December 31, 2014
Condensed Consolidated Balance Sheets (in thousands)	As Previously Reported			Inventory Adjustments (1)			Receivables Adjustments (2)			Other Adjustments (3)			As Restated
Trade and other receivables, net	$	221,128		$	—		$	(1,455	)	$	—		$	219,673
Inventories	961,064			(35,254		)	—			—			925,810
Total current assets	1,617,530			(35,254		)	(1,455		)	—			1,580,821
Investments in unconsolidated affiliates	53,769			—			—			530			54,299
Total assets	2,035,838			(35,254		)	(1,455		)	530			1,999,659
Income taxes	9,194			2,345			(534		)	(2,909		)	8,096
Total current liabilities	767,678			2,345			(534		)	(2,909		)	766,580
Deferred income taxes	4,997			—			—			216			5,213
Liability for unrecognized tax benefits	9,292			—			—			2,109			11,401
Pension, postretirement and other long-term liabilities	75,293			—			—			250			75,543
Retained deficit	(173,164		)	(37,599		)	(921		)	1,089			(210,595		)
Accumulated other comprehensive loss	(43,035		)	—			—			(225		)	(43,260		)
Total stockholders' equity of Alliance One International, Inc.	251,735			(37,599		)	(921		)	864			214,079
Total equity	254,960			(37,599		)	(921		)	864			217,304
Total liabilities and stockholders' equity	2,035,838			(35,254		)	(1,455		)	530			1,999,659



Condensed Statements of Consolidated Stockholders' Equity (in thousands)	As Previously Reported			Inventory Adjustments (1)			Receivables Adjustments (2)			Other Adjustments (3)			As Restated
Retained deficit at March 31, 2014	$	(153,988	)	$	(17,744	)	$	(8,772	)	$	(1,550	)	$	(182,054	)
Net loss	(19,176		)	(19,855		)	7,851			2,639			(28,541		)
Retained deficit at December 31, 2014	(173,164		)	(37,599		)	(921		)	1,089			(210,595		)

Accumulated Other Comprehensive Income (in thousands)	As Previously Reported			Inventory Adjustments (1)			Receivables Adjustments (2)			Other Adjustments (3)			As Restated
Pensions, net of tax at March 31, 2014	$	(36,461	)	$	—		$	—		$	(225	)	$	(36,686	)
Pensions, net of tax at December 31, 2014	(35,221		)	—			—			(225		)	(35,446		)

(in thousands)	As Previously Reported			Inventory Adjustments (1)			Receivables Adjustments (2)			Other Adjustments (3)			As Restated
Total equity at March 31, 2014	$	276,888		$	(17,744	)	$	(8,772	)	$	(1,775	)	$	248,597
Net loss	(19,358		)	(19,855		)	7,851			2,639			(28,723		)
Total equity at December 31, 2014	254,960			(37,599		)	(921		)	864			217,304

Note 1A - Restatement of Previously Issued Condensed Consolidated Financial Statements (continued)



	Statement of Condensed Consolidated Cash Flows for the nine months ended December 31, 2014
(in thousands)	As Previously Reported			Inventory Adjustments (1)			Receivables Adjustments (2)			Other Adjustments (3)			As Restated
Net loss	$	(19,358	)	$	(19,855	)	$	7,851		$	2,639		$	(28,723	)
Changes in operating assets and liabilities, net	(343,219		)	19,855			(7,851		)	(2,675		)	(333,890		)
Net cash used by operating activities	(315,566		)	—			—			(36		)	(315,602		)
Increase in cash and cash equivalents	267			—			—			(36		)	231
Cash and cash equivalents at beginning of period	234,742			—			—			36			234,778

(1) Adjustments per the errors described above related to 1) improper accounting for shrinkage, deferred crop costs, lower of cost or market valuations and accurate inventory, and 2) costs of goods and services sold associated with improper revenue recognition.

(2) Adjustments for the errors described above related to improper revenue recognition.

(3) Adjustments for the previously identified immaterial accounting errors described above, primarily impacting inventories, costs of goods and services sold, income tax expense, and interest expense.