Premiership club Worcester Warriors have reported a pre-tax loss of £8.1m for the 2016-17 season.
Losses for the 12 months up to 30 June 2017 came after the club reported a pre-tax profit of £14.3m a year before.
The profit for 2015-16, however, came after the club’s owners – who have put the Sixways side up for sale – wrote off loans worth £20.4m.
In the club’s directors report for 2017 it says the Warriors remain reliant on shareholders for financial support.
The struggling top flight club’s 2016-17 accounts, from their six-man board, were revealed by Companies House on 29 March 2018
Warriors, in their third season back in the Premiership, lie 11th with three games left.