Birmingham City have announced a pre-tax profit of �4.3m for the year ending 31 August 2008.
This compares to the �6.6m loss recorded in the previous 12 months.
Turnover was up 99% at �49.8m when the club were in the Premier League and includes cash generated by the sales of Fabrice Muamba and Olivier Kapo.
The club's financial statement also reiterated plans to improve the Main Stand and install undersoil heating at St Andrew's at the end of the season.
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