The sales of Andre Gray and Michael Keane helped Burnley to a record £36.6m profit for its year ending June 2018.
Striker Gray, 27, was sold to Watford for pound & about;18.5m, whilst defender Keane, 26, joined Everton for a fee up to pound;30m at 20 17.
Burnley’s previous record profit was the £30.1m posted in June 2015.
The Premier League club, who finished seventh last season, are 17th and just two points above the relegation zone with seven matches of the effort made.
Burnley’s turnover increased £121m to £138.9m for its 201718 season, while salaries went from £61m to £81m.
“We chose to purchase fresh playing talent whilst trading players at which we felt that they might be at, or close to, the summit of these value,” said Burnley chairman Mike Garlick.
“As we finally continue to retain our own Premier League status moving forward, the aforementioned will form a vital element of our strategy and, in the very first, we will purchase players who improve the quality and validity of our very first team and can theoretically develop farther and grow value”