Wednesday’s figures follow the club’s operating loss of £6.9m in the first quarter, which was also attributed to the difference in playing in the Europa League as opposed to the Champions League.
Sir Jim Ratcliffe, United’s co-owner, has a 28.94% stake in the club through his Ineos group.
United wrote to supporters in January to say “difficult” decisions would need to be taken as the club was “close” to breaching the Premier League’s profit and sustainability rules.
Under profit and sustainability rules, clubs can record a maximum loss of £105m over a three-year reporting period.
United’s losses over the past five years total over £370m, but some costs – such as infrastructure costs, youth development and community spending – do not count towards PSR calculations.
Since Ratcliffe’s investment was announced in December 2023, United have made around 250 staff redundancies.
The club did not deny reports that they were seeking to make further redundancies when approached by BBC Sport earlier this month.
United expect the restructuring decisions will lead to savings of between £30m-£40m.
The club made two signings in the January transfer window, with Patrick Dorgu arriving from Lecce and Ayden Heaven joining from Arsenal.
Marcus Rashford, Antony and Tyrell Malacia all left United on loan.
However, the club’s transfer activity in January is not reflected in the latest financial results.
The first team, now led by head coach Ruben Amorim, sit 15th in the Premier League and are through to the Europa League knockout stages, as well as the fifth round of the FA Cup.
