United have revealed that they have made a loss of an additional £8m over the final three weeks of March, when they had three matches postponed.
A total of 11 United matches have been postponed because of the pandemic.
Speaking in a conference call after the latest financial results were released, Chief financial officer Cliff Baty explained that Premier League television broadcasters would get £20m back from the club because of changes in dates and kick-off times resulting from the pandemic.
With games called off – including matches in the Europa League and FA Cup – Cliff Baty said that sponsorship revenues had “contracted”, and that retail sales had been “impacted” with the club store at Old Trafford still closed.
He added that matchday revenues were “significantly impacted”, with an acceptance, games will be played behind closed doors for the foreseeable future.
United have refused to put a figure on what the anticipated overall financial cost of the pandemic will be ultimately – but executive vice-chairman Ed Woodward said the major burden would fall in the current quarter, which runs to 30 June.
“Our third-quarter results reflect a partial impact that the pandemic has had on the club but the greater impact will be in the current quarter and likely beyond,” said Woodward.
Revenues for the quarter fell by 18.7% to £123.7m. The club’s debt rose by £124.4m to £429.1m.
Baty said the postponement of the Premier League trip to Tottenham on 15 March cost United £4m alone.