Morrison’s have announced a 29% fall in pre-tax profits up until August 5th, down from £200 million last year.
This was due to a £51 million net adjustment, including a previously announced bond tender offer.
Shares have fallen by more than 2.2% at the start of trading.
Chief executive David Potts said: "Strong growth, including our best quarterly like-for-like sales for nearly a decade, together with another special dividend for our shareholders, shows how new Morrisons can keep improving for all stakeholders.
"Morrisons continues to become broader, stronger and a more popular and accessible brand, and I am confident that our exceptional team of food makers and shopkeepers can keep driving the turnaround at pace."
