An investment drive to transform Sale Sharks pushed the Premiership rugby club into the red during their latest financial year.
Newly-filed accounts for the year to June 30, 2022, show the club posted a pre-tax loss of £3.5m, compared to a profit of £402,498 in the prior 12 months.
The loss was despite the club's turnover increasing from £102.2m to £12.2m.