Chesterfield chairman Ashley Kirk said the League Two club's aim is to "significantly reduce reliance on owner funding" after its latest accounts showed a "considerable operating loss".
Figures have been sent out to shareholders, with the Derbyshire Times reporting that the loss for the 2024-25 financial year was £2.3m, down from the £3.3m loss for the previous financial year.
Kirk said he hoped by the end of the 2027-28 season that Chesterfield would be a "financially sustainable EFL League One club".
He also backed the new football regulator's aim to ensure greater financial stability and transparency.
Chesterfield returned to the English Football League (EFL) in 2024, after winning the National League, and these accounts represent their financial affairs after their first season back in League Two.
"The increased revenues from being members of the EFL have played a large part in the reduction [of the losses]," said Kirk in his statement to shareholders.
"But running an ambitious club in the current football economy is an expensive business.
"The owners were comfortable with the level of investment required and continue to support [manager] Paul Cook and the football department as we develop and improve the squad.
"The club losses are underwritten by the continued capital injections by the Kirk family.
"We remain determined to reduce our reliance on owner funding as we strengthen our commercial and operational foundations, ensuring a more sustainable future."
Kirk said Chesterfield had reached out to the new Independent Football Regulator, offering to be a pilot club, "with a view to getting our governance, financial controls and processes in line with the regulator's requirements at the earliest opportunity".
He also paid tribute to his brother Phil, who had been co-owner until his death from cancer in August 2025 at the age of 59.
"Without the ambition, direction and financial support provided by Phil and his wife Sharon, the club would not be celebrating its second season in the Football League and indeed, it probably would not even be in existence," Kirk said.
"It is a great shame that he never had the opportunity to see the future years of league football that his investment and passion will bring to our club."