The club also welcomed the latest broadcast deal under which BT will pay around 900 million pounds for rights to European club soccer for three years from 2015.
"This deal represents a meaningful increase over the current arrangement, which should translate into higher broadcasting revenue for the participating clubs," Manchester United Executive Vice-Chairman Ed Woodward said in a statement.
United reported A core profit (EBITDA) of 22 million pounds in the quarter, an increase of 36 percent.
United, who won the English league title for the 20th time in May, have new sponsorship deals with companies including Russia airline Aeroflot and soft drinks company PepsiCo.
English clubs are also in the first year of a lucrative new Premier League TV deal.
United, controlled by the American Glazer family, are forecasting revenues for the year as a whole of between 420-430 million pounds, closing the gap on European rivals Real Madrid and Barcelona.
United shares, listed on the New York Stock Exchange since August 2012, closed at $15.75 on Wednesday, valuing the club at $2.6 billion. The stock has risen from a flotation price of $14 and its performance has defied critics who argue that soccer clubs are a risky investment best left to fans.
German team Bayern Munich, majority owned by club members, this week reported revenue of 433 million euros ($580 million) in 2012-13 after winning the Champions League and a German league and cup double.