Ipswich Town's chief executive Simon Clegg has described the club's current economic situation as "challenging".
Over the past 12 months Ipswich's season ticket sales have dropped from 12,719 to 12,286, while average attendances have slumped from 18,195 to 16,816.
However, despite the downturn in the figures, Clegg has insisted that owner Marcus Evans remains fully committed to the Portman Road-based club.
"These are challenging times, but the circumstances we face are not unique – they are the same for all our Championship rivals," Clegg told shareholders last night.
"We continue to receive the full support of the owner, Marcus Evans. You will all recognise the fact that he has spent a lot of money over the near five years that he has owned this club. He continues to be as committed today as the day he joined.
"If you question that, you only need to look at the ongoing commitment he made to player acquisitions over the summer and indeed the appointment of Mick McCarthy as manager."
The Tractor Boys are currently 20th in the Championship table.
