Dunfermline have announced a loss of £431,621 for the year ended May 31, 2011 - an improvement on the previous year.
The figure included player and football management bonuses of nearly £185,000 as a direct result of promotion to the Clydesdale Bank Premier League. Therefore, in a normal trading sense, the club made a loss of just under £250,000 which, according to the Pars, is a "considerable improvement" on the £1million loss incurred in 2010.
Turnover also improved by 31% compared to 12 months earlier. However, Dunfermline believe the financial position of Rangers - who were forced into administration on February 14 - is likely to impact on other SPL clubs.
The day after the Scottish champions called in the administrators, the Fifers expressed "extreme concern" that they will not be paid £80,000 owed to them by Rangers by the date the cash should be received.
Chairman John Yorkston said in a statement: "At time of writing, the Scottish Premier League is having to come to terms with the insolvency of Rangers FC and this will no doubt create challenges in a number of areas and potentially have an impact on other member clubs.
"Our immediate focus, however, is to retain our position in the SPL and generate profitability from our trading results and we are hopeful that we can finish the 2011/12 season on a high note.
"As always, we are enormously grateful to all our supporters for their loyal commitment and especially to all the directors, staff, sponsors and friends who have worked tirelessly to make promotion possible last year."
He added: "Following some fantastic games at the end of the season, Dunfermline Athletic Football Club lifted the First Division trophy and secured promotion back to the Scottish Premier League. This represents the huge efforts that have been made by the board and all the staff at the club, despite difficult trading conditions as a result of the current economic climate.
"The club continues to develop its youth football through our subsidiary Black & White (Dunfermline) Limited and the head of youth and his coaching staff are all working extremely hard to generate exciting prospects for the future.
"Our training facility at Pitreavie Playing Fields will hopefully at long last see the installation of a full size 3G artificial pitch in the autumn of 2012. This will be an enormous asset to the wider community as it will be open for public use, run by our charitable arm, The Pars Trust."