The surplus, which is invested back into British tennis through the LTA, marks a seven per cent rise from last year's margin of £35.174million.
Confirmation of Wimbledon's financial success came in today's publication of the LTA's annual report and financial review.
The combined income of the LTA and the Tennis Foundation stood at £65.634million for the year to September 30 2012, up from £63.153million in the previous 12 months. Their combined expenditure stood at £66.533million, a rise of £3.853million.
A total of £12.3million was spent on the development of existing talent, with £17.4million going on encouraging participation levels through a range of projects. Business costs stood at £15.5million, including the upkeep of the National Tennis Centre at Roehampton.
The LTA cites a Sport England survey in its report which points to growing numbers of active players, with an 11% rise to 417,700 in the 16-plus age group. The LTA also claims growth from 51,900 to 58,400 in the number of juniors competing on a regular basis.
In a joint statement, LTA president Peter Bretherton and chief executive Roger Draper underlined the importance of success at world level, highlighting Andy Murray's career-best year, in strengthening the sport at its grass roots.
They said: "When will we see such a collection of world class tournaments in one country again, from the AEGON Championships, through The Championships, Wimbledon, to the Olympic and Paralympic Games and the Barclays ATP World Tour Finals?
"Special mention must go to Andy Murray for his Olympic singles gold medal, and of course, for his grand slam singles triumph at the US Open - the first by a British male player in 76 years.
"His success is born out of hard work and determination, and he is an inspiring role model for youngsters in tennis and across British sport.
"We've also seen notable performances from Jonny Marray, the first British Wimbledon men's doubles champion for 76 years, and further Olympic and Paralympic medals from Laura Robson, Lucy Shuker, Jordanne Whiley, Peter Norfolk and Andy Lapthorne. These inspiring results and events have led to a growth in interest in our sport."
They added: "We've also been working with the Tennis Foundation (TF) to attract people from all ages, abilities and communities, by making tennis a more accessible and inclusive sport, as well as emphasising that it is a fun and affordable family sport, with fair play at the heart of all our competitions."