Aviva Premiership champions Leicester have announced an operating profit of just under £400,000 over a 12-month period to June this year.
It follows an operating loss of £1m in 2011-12, while Tigers' latest turnover figure stands at £19m, an increase of £1.7m from 2012.
"This situation (2011-12) was anticipated in the context of a Rugby World Cup year, and the senior management were confident that the financial health of the club would enable it to absorb a temporary shortfall without damaging its long-term position. The results for 2012-13 support this," Tigers said in a statement.
And club chairman Peter Tom added: "It is extremely encouraging that the club's financial performance shows our ability to recover strongly in the 12 months following a Rugby World Cup year.
"We have always been committed to supporting the playing squad fully, and the club has continued to invest in world-class preparation, training and medical facilities for its players, as well as supporting the successful academy, which plays an important part in producing players able to establish themselves at the core of the senior squad.
"The loyalty of our supporters is the backbone of the club's success. Season ticket sales reached record levels in 2012-13, with further notable increases in the number of family groups and young supporters, and match ticket sales were also strong.
"Furthermore, figures for the new season in 2013-14 have been well ahead of last year, with more than 12,500 supporters purchasing their season tickets even before the end of 2012-13 and a total of 14,500 committed for the new season by the middle of the summer."