"Earnings before Income Tax" is the sum of all those things so to find just "turnover", subtract all the others from "Earnings before Income Tax":

10320- 180-(-45)-(-7815)-(-33000)= 51000.

Just "back up" each of those things. "cost of sales" went from -33000 to -35310, a rate of -35310/-33000= 1.07. "Year 0" cost, C0, must satisfy -33000/C0= 1.07: 1.07C0= -33000 so C0= -33000/1.07= -30,841. Do the same with each of the other things and calculate the "turnover" as above.Year 2:

Turnover: 52,500

Cost of Sales: -35,310

Overheads: -8,128

Exceptional Costs: -38

Other Income: 600

Earnings before Income Tax: 9,624

Q1) If cost of sales, overheads, other income and earnings before income tax changed between year 0 to year 1 at the same rates as from year 1 to year 2, and if there were no exceptional costs in year 0, what was the turnover in year 0 in millions?

Why do you give 5 different numbers here when the problem only asked for one?ANS: 41.5, 49.5, 49.9, 51.2 or 63.1

Q2) Other income is expected to drop by 70% in Year 3 and exceptional costs are predicted to double. IF turnover changes as from Y1 to Y2, and cost of sales and overheads remain as for Y2, what will the % change be from Y1 to Y3 in earnings before income tax?

ANS: fall 55%, fall 17%, fall 7.2%, rise 3.8% or rise 11.3%

The problem I am facing is calculating turnover in the first place!

Your help will be most appreciated!