Gunners have £123m in kitty
Leading scorer David Nugent is a doubt for Leicester ahead of Blackburn's visit to the King Power Stadium.
Nugent hurt his neck in a challenge with Blackpool defender Craig Cathcart during Saturday's goalless draw at Bloomfield Road and the 14-goal striker will undergo a late fitness test.
On-loan Tottenham striker Harry Kane impressed on his debut against the Tangerines and he could make his home bow for the Foxes on Tuesday.
Matty James missed out at the weekend with a knock and the midfielder looks like being absent once more.
Blackburn manager Michael Appleton must contend with a growing injury list ahead of the npower Championship trip to Leicester.
Colin Kazim-Richards will miss the match after suffering an ankle injury during Saturday's goalless draw against Leeds and the forward is awaiting the results of a scan amid fears he could be sidelined for two to three months.
Midfielder Lee Williamson (ankle) and defender Martin Olsson (eye) also recently started lengthy spells on the sidelines, while Dickson Etuhu is expected to miss the rest of the season due to medial knee ligament damage.
Another serious knee-injury victim, Leon Best, continued his rehabilitation with a goal for Rovers' reserves on Monday afternoon and, although Tuesday's trip to the King Power Stadium comes too soon for the Republic of Ireland international, he may be considered when Peterborough visit Ewood Park on Saturday.
Fabio Nunes (hamstring) is in the same boat as Best, while fellow winger Josh King (hamstring), midfielder David Dunn (calf) and goalkeeper Paul Robinson (back) all remain sidelined.
Ahead of the game, Leicester boss Nigel Pearson told reporters: "Knowing (Blackburn manager) Michael Appleton as I do, he'll try and make his teams difficult to beat. I think that's what we all try to do in all honesty, but they've got some good experience within their ranks.
"We know it will be a tough game as they've had some good results of late, but as always my main interest is how we play ourselves.
"I know that if we play to our strengths we've got a very good chance of winning the game."
The profit was achieved effectively by the sale of Robin van Persie to Manchester United, allowing the reserves to rise by ?7million.
The figures are for the half year to the end of November 2012.
Arsenal chairman Peter Hill-Wood said: "Our ability to compete at the top of the game here and in Europe is underpinned by our financial performance which gives the club strength and independence.
"Our desire is to make everyone connected with Arsenal proud of the club. We know that comes through winning trophies but also through the way we do things and that will remain our constant guide."
The financial report states the that "profit on sale of player registrations amounted to ?42.5million" - down from ?63million in 2011 but still a cause of concern to those fans who believe Arsenal have not replaced players such as van Persie and before him Cesc Fabregas by those of similar quality.
Hill-Wood insisted however that was not the case.
He added in a statement: "Let me be quite clear that our intention is to keep our best players and recruit new talent to make us stronger.
"Although we were disappointed to see Robin van Persie leave the club, we have taken steps to secure our best players going forward and have recently signed Jack Wilshere, Theo Walcott, Kieran Gibbs, Aaron Ramsey, Alex Oxlade-Chamberlain and Carl Jenkinson to new long-term contracts.
"During this financial period we also invested ?40.9million in the acquisition of new players, Lukas Podolski, Santi Cazorla and Olivier Giroud, and the extension of other player contracts. More recently we added Nacho Monreal to our ranks from Malaga."
Hill-Wood said that the Premier League club's agreement to bring in financial fair play-style spending controls would help Arsenal.
He said: "These new rules will be good for us, good for the Premier League and good for the game as a whole.
"It is important that we maintain the quality and level of competition if the game is to continue being a compelling spectacle and we believe the introduction of tighter financial regulation will assist all clubs to compete while remaining financially responsible."
Arsenal's football turnover dropped from ?113.5million to ?106million as a result of four fewer home fixtures compared to the same period last year. The report also confirmed an extended partnership with Emirates which will be worth up to ?150million.
Hill-Wood added: "The Emirates partnership is one of the biggest sponsorship deals in the game and is an endorsement of the commercial approach we are taking."