The underlying figures are not as bad as might first be thought.
In addition to a good amount of the expenditure being 'performance' related - i.e. the players bonuses, failure to proceed in cups, etc would result in lower expenditures as well.
Other 'one off' exceptional items will also be included, from recollection this will include payments in relation to elements of the undersoil heating which I think were noted by DS at one point as being held over into the next FY, as well as costs associated with the football licensing requirements.
What also needs to be known is how much of the Tulloch £400k is include in the income stream, as this figure was a maximum to cover a number of the one-offs. This amount may well have been reduced due to the very good performance and it is clear from a number of sources that the playing staff budgets have been significantly increased (this decision will be based on an objective assessment of this years income and will exclude cup income as this is not guaranteed and is viewed therefore as a bonus).