

	Consolidated Balance Sheet as of
	March 31, 2015
(in thousands)	As Previously Reported		Inventory Adjustments			Tax Adjustments			Other Adjustments		As Restated
Total current assets	$	1,217,095	$	(1,380	)	$	(1,824	)	$	11,808	$	1,225,699
Total assets	1,626,646		(1,380		)	(1,824		)	10,764		1,634,206
Non-current liabilities	844,954		—			—			10,764		855,718
Total equity	197,268		(1,380		)	(1,824		)	—		194,064
Total liabilities and equity	1,626,646		(1,380		)	(1,824		)	10,764		1,634,206



	Statement of Consolidated Operations
	March 31, 2015
(in thousands, except for per share amounts)	As Previously Reported			Inventory Adjustments			Tax Adjustments			Other Adjustments			As Restated
Cost of goods and services sold	$	1,824,148		$	674		$	—		$	(1,456	)	$	1,823,366
Gross profit	242,717			(674		)	—			1,456			243,499
Other income (expense)	1,390			—			—			(1,456		)	(66		)
Operating income	97,969			(674		)	—			—			97,295
Loss before income taxes and other	(8,265		)	(674		)	—			—			(8,939		)
Income tax expense	20,860			—			1,058			—			21,918
Net loss	(26,302		)	(674		)	(1,058		)	—			(28,034		)
Net loss attributable to Alliance One International, Inc.	(26,130		)	(674		)	(1,058		)	—			(27,862		)
Loss per share:
Basic	(2.96		)	(0.08		)	(0.12		)	—			(3.16		)
Diluted	(2.96		)	(0.08		)	(0.12		)	—			(3.16		)

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA (continued)

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

Alliance One International, Inc. and Subsidiaries

(in thousands)

Note 23 - Reconciliation of Previously Reported Amounts to Amounts Revised and Restated (continued)



	Consolidated Statement of Comprehensive Income (Loss)
	March 31, 2015
(in thousands)	As Previously Reported			Inventory Adjustments			Tax Adjustments			As Restated
Net loss	$	(26,302	)	$	(674	)	$	(1,058	)	$	(28,034	)
Total comprehensive loss	(54,362		)	(674		)	(1,058		)	(56,094		)
Comprehensive loss attributable to Alliance One International, Inc.	(54,190		)	(674		)	(1,058		)	(55,922		)



	Statement of Consolidated Cash Flows
	March 31, 2015
(in thousands)	As Previously Reported			Inventory Adjustments			Tax Adjustments			As Restated
Net loss	$	(26,302	)	$	(674	)	$	(1,058	)	$	(28,034	)
Inventories and advances to tobacco suppliers	(4,666		)	674			—			(3,992		)
Recoverable income taxes	(2,430		)	—			1,058			(1,372		)



	Statement of Consolidated Operations
	March 31, 2014
(in thousands)	As Previously Reported			Inventory Adjustments			Tax Adjustments			As Restated
Cost of goods and services sold	$	2,127,880		$	706		$	—		$	2,128,586
Gross profit	226,656			(706		)	—			225,950
Operating income	106,219			(706		)	—			105,513
Loss before income taxes and other	(60,989		)	(706		)	—			(61,695		)
Income tax expense	40,475			—			766			41,241
Net loss	(101,404		)	(706		)	(766		)	(102,876		)
Net loss attributable to Alliance One International, Inc.	(101,061		)	(706		)	(766		)	(102,533		)
Loss per share:
Basic	(11.52		)	(0.08		)	(0.09		)	(11.69		)
Diluted	(11.52		)	(0.08		)	(0.09		)	(11.69		)



	Consolidated Statement of Comprehensive (Loss)
	Income March 31, 2014
(in thousands)	As Previously Reported			Inventory Adjustments			Tax Adjustments			As Restated
Net loss	$	(101,404	)	$	(706	)	$	(766	)	$	(102,876	)
Total comprehensive loss	(84,313		)	(706		)	(766		)	(85,785		)
Comprehensive loss attributable to Alliance One International, Inc.	(83,970		)	(706		)	(766		)	(85,442		)

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA (continued)

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

Alliance One International, Inc. and Subsidiaries

(in thousands)

Note 23 - Reconciliation of Previously Reported Amounts to Amounts Revised and Restated (continued)



	Statement of Consolidated Cash Flows
	March 31, 2014
(in thousands)	As Previously Reported			Inventory Adjustments			Tax Adjustments			As Restated
Net loss	$	(101,404	)	$	(706	)	$	(766	)	$	(102,876	)
Inventories and advances to tobacco suppliers	168,194			706			—			168,900
Recoverable income taxes	(2,136		)	—			766			(1,370		)



Statement of Consolidated Stockholders' Equity
(in thousands)	As Previously Reported			Inventory Adjustments			Tax Adjustments			As Restated
Retained Deficit at March 31, 2013	$	(80,993	)	$	—		$	—		$	(80,993	)
Net loss	(101,061		)	(706		)	(766		)	(102,533		)
Retained Deficit at March 31, 2014	(182,054		)	(706		)	(766		)	(183,526		)
Net loss	(26,130		)	(674		)	(1,058		)	(27,862		)
Retained Deficit at March 31, 2015	(208,184		)	(1,380		)	(1,824		)	(211,388		)