Sales of two million replica Manchester United shirts worldwide last season contributed to expected record revenues for the club, which are due to be announced later on Wednesday.
United are expected to announce annual revenue of around £420million for last season with a £25million profit.
The annual results should also include details of pay-offs to former manager David Moyes and his coaching team, but the figures will not included any financial losses incurred from failing to qualify for Europe for this season.
The key results have already been flagged up in a prospectus released in August for a new release of shares on the New York Stock Exchange.
- total revenue expected to be approximately £429million to £434million, an increase of 18 to 19 per cent. By comparison Real Madrid's turnover was £480million but that includes player sales.
- profit for the year is expected to be £23million to £25million - significantly down from the £146.4million for 2012-13 but that was mainly due to a one-off tax credit.
- approximately five million Manchester United branded licensed products were sold last year including two million replica shirts.
- Commercial revenue is expected to be up 25 per cent to around £190million due to pre-season tours and higher sponsorship renewals.
- Operating costs due to be up 20 per cent to £373million mainly due to transfer fees and higher player wages.
The prospectus states: "The Manchester United jersey and training wear are completely redesigned for each season. The annual launch of the new jersey is always a much-anticipated day for our global community of followers.
"The result is a robust wholesale apparel business that sold approximately five million items of Manchester United branded licensed products, including approximately two million replica jerseys, around the world in the last year."
The debt should be confirmed as £350million, with the cost of paying off the debt a similar level to the profits.
The prospectus said: "We currently estimate that our net finance costs will be approximately £26.5million to £28.5million."
On the pitch, England defender Luke Shaw is understood to be available to make his competitive United debut when QPR visit Old Trafford this weekend.
Midfielder Ander Herrera, who has played just one competitive game, is also back from an ankle problem with full-back Rafael also back in training.
United though need to assess the severity of Phil Jones' injury after the defender limped off during England's win in Switzerland.
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