Manchester United have posted record operating profits of £110.9million for the past financial year.
The club have also recorded a record revenue of £334.1million - an increase of £45million from last year and passing £300million for the first time - according to figures for the year ended June 30, 2011.
United, who won the Barclays Premier League title and reached the Champions League final during the period, have also recorded a commercial turnover of £103.4million.
The latest results come as the club consider a plan to raise up to £614million by floating on the Singapore Stock Exchange.
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