Unlike the previous accounting period, Hearts did not feature in European group stage football after finishing fourth in the 2022-23 Scottish Premiership.
However, they are in the Conference League’s new league phase this season after a third-placed finish last term and then losing their Europa League play-off to Viktoria Plzen. The current European campaign will contribute to next year’s accounts.
In September, Hearts parted with head coach Steven Naismith after eight defeats in a row and Neil Critchley was appointed in mid-October.
Improved results under interim boss Liam Fox and Critchley have lifted the side off the bottom of the Premiership and secured two wins out of two in the Conference League.
Critchley’s side host German outfit Heidenheim in Thursday’s third Conference League fixture (20:00 GMT).
And Hearts play their last game before the November international break away to Premiership opponents Rangers on Sunday (17:00).
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