The following trial balance relates to Amethyst as at 31 March 2015:

The following information is relevant:
1. After the year end stock take it was discovered that goods worth $4 million, which were stored in a temporary holding facility, had been accidently omitted from the stock count.
2. Amethyst previously held its land and buildings under the cost model basis. On 1 April 2014 the directors decided to adopt the policy of revaluation and obtained an external valuation of $160 million (of which $60 million related to land). The property had a total estimated useful life of 50 years at the date of acquisition and a remaining life of 25 years at the date of the revaluation. The directors decided to make the transfer from the revaluation reserve to retained earnings each year in respect of the excess depreciation.
3. Deferred tax on the revaluation is to be provided for at a tax rate of 20%.
4. Depreciation for the year is to be provided for. Depreciation on plant and equipment is charged to cost of sales on a 15% reducing balance basis. Depreciation on buildings is charged to administrative expenses.
5. On 1 January 2015 the company made a 1:10 rights issue at $1.50 per share and this was correctly accounted for and included in the trial balance above. Share issue costs of $1 million were incurred and posted to administrative expenses.
6. The share price immediately before the rights issue was $1.80 per share. Earnings per share in the year ended 31 March 2014 was $2.53.
7. Loan stock interest paid represents the interim interest paid on 30 September 2014.
8. A provision for income tax of $10 million is required at the year end. The balance on the current tax account represents the under/overprovision of tax for the year ended 31 March 2014. The deferred tax liability in the trial balance relates to the taxable temporary differences on plant and equipment. As at 31 March 2015 the deferred tax liability arising on these items has increased to $10 million (excluding the effect of the revaluation in note 2).
Required:
(a) Prepare the statement of profit or loss and other comprehensive income for the year ended 31 March 2015.
(b) Prepare the statement of changes in equity for the year ended 31 March 2015.
(c) Prepare the statement of financial position for the year ended 31 March 2015.
(d) Calculate the earnings per share for the year ended 31 March 2015 and the restated figure for the year ended 31 March 2014.

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$000 $000 818,000 Revenue 583,000 Cost of sales Distribution costs 89,000 91,000 Administrative expenses 1,000 Investment Income Loan stock interest paid 600 Overdraft interest 100 Equity shares of $1 each at 31 March 2015 Share premium at 31 March 2015 Retained earnings at I April 2014 Freehold land buildings at cost I April 2014 (Land cost $50m) Plant and equipment at I April 2014 Accumulated depreciation at I April 2014 Buildings Plant and equipment T 10,000 5,000 40,950 200,000 120,000 75,000 40,000 $00 44,000 Inventory at 31 March 2015 Trade receivables Bank Trade payables Current tax Deferred tax 6% $1 Loan stock (2020) 17,000 7,500 25,000 2,750 5,000 20,000 1,147,450 1,147,450