The club revealed their third quarter results to March 31 yesterday (21.05.20) as chief financial office Cliff Baty assessed the impact of the ongoing health crisis, which resulted in the current season being suspended back in March.
He said United are set to give back £20 million in TV revenue to broadcaster regardless of whether or not the Premier League campaign is completed.
An additional £8 million was also lost over the last three weeks of March when eight games were postponed.
In total, 11 United matches have been postponed due to the pandemic.
Speaking in a conference call, Baty explained that the broadcasters would get £20 million from the club as a result of changes in dates and kick-off times.
Meanwhile, games getting called off - including Europa League and FA Cup fixtures - means sponsorship revenues had "contracted", while retail sales had also been "impacted."
The club's official store at Old Trafford is still closed.
In addition, as expected match day revenues were "significantly impacted", and the club is accepting that games will have to be played behind closed doors for the foreseeable future.
Furthermore, executive vice-chairman Ed Woodward revealed the major burden of the financial costs of the pandemic will fall in the current quarter, which ends on June 30.
He said: "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."