United's losses includes £30.3 million in exceptional costs related to the sale of 27.7 per cent of the club to Jim Ratcliffe, including consultancy fees owed to the American firm Raine.
The significant deficit compares unfavourably to losses of £5.6 million for the same three-month period last year.
United's failure to progress from the Champions League group stage will have played a part in the increased losses last season.
The club are reportedly confident improved ownership and management structures are now in place to deliver better recruitment in the future, while maintaining their commercial resilience.
Dan Ashworth recently joined United from Newcastle as their new sporting director, while Omar Berrada begins work as the club's new chief executive this week.
While Ratcliffe's arrival came at a financial cost to United, the British billionaire is committed to investing over £200 million in developing the club's infrastructure, including upgrades for the Carrington training complex.
United are believed to be confident of complying with the Premier League's profitability and sustainability rules (PSR) for the assessment period ending with the 2023-24 season.
The PSR allow for losses of up to £105 million over a three-season assessment period.
They will remain in place next season, with new financial rules set to be adopted for the 2025-26 season.
United's total operating expenses were up 15 per cent on the equivalent quarter last year to £203.7 million, which included £91.2 million in employee costs, reflecting investment in the first-team squad.
Amortisation costs related to the payment of transfer fees over the course of players' contracts reached £46.3 million, up by £3.4 million on the same quarter last year.
Revenue was down 20 per cent compared to the same period last season, which the club attributed to playing nine fewer home matches.
The accounts confirmed plans for a redundancy programme which could lead to around 250 jobs being lost across the club.