Manchester United are still on course to become the first football club to break through the £100m barrier for annual commercial turnover.
United have posted their third quarter figures this morning, which show commercial revenue has risen to £75.3m, up 33pc compared to 12 months ago.
The increase helps compensate for a combined £5m decrease in media and matchday revenue within the third quarter, which club officials put down to a reduction in the number of home games and the fact prices were pegged for an FA Cup fifth round tie with non-league Crawley in March.
United have also confirmed they have bought back an additional £5.5m in bonds, taking the overall amount purchased to £29.5m.
Total turnover stands at £231.7m, up from £219.3m to March 31, 2011.
United's gross debt has also fallen to £477.7m, although this is thought to be a direct result of a conversion to sterling of money owed in dollars, which is weak against the pound.
The Red Devils still have £113m in cash, or its equivalents, which, despite the likelihood that they will clinch a record 19th league title tomorrow and have a Champions League final against Barcelona to look forward to on May 28, many fans believe should be invested in Sir Alex Ferguson's squad.