Commercial revenues rose by 7.9 percent to £64.4 million. This will partially have been driven by the arrival of Ronaldo, although the Portuguese star was only back at the club for the final month of the quarter.
The club, without silverware since 2017, slipped to sixth in the Premier League after recent losses to rivals Liverpool and Manchester City.
Manager Ole Gunnar Solskjaer is under increasing pressure, with the club currently nine points behind leaders Chelsea despite their high-profile signings.
United’s executive vice-chairman Ed Woodward said: “While these financial results today demonstrate our resilience through the pandemic, our top priority is success on the pitch.
“The manager, players, and everyone at the club are determined to achieve that objective.”