Dundee United have announced a £2.8m loss for the year to June, covering the period the Tannadice club were in the Scottish Championship.
The loss is similar to the equivalent figure in the previous year, while turnover fell from £8.1m to £6.35m.
The club say total costs have all fallen while net liabilities dropped almost £3m to £4.5m.
United are back in the Premiership after winning the second tier and are fifth in the top flight after 16 games played.
“These accounts reflect the significant steps taken over the past 12 months to put Dundee United Football Club on a more sound and sustainable footing,” said chairman Mark Ogren.
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