Monday 31 December 2012 14:49, UK
Wigan have reported a net profit of £4.3m for the year ending 31 May.
Chief executive Jonathan Jackson added: "The results are once again encouraging and we are very pleased to report a net profit position in a very competitive environment. "By increasing turnover and controlling costs the club is continuing to progress to a break-even operating position which all football clubs are aspiring to but many are finding it difficult to achieve."