Simon Cowell made or was owed more than £3m in income as the sole director of his talent development company Maidmetal in the year to the end of March 2012.
The company paid him £896,935 in the 12 month period, according to a filing at Companies House published on Wednesday. A further £2.27m is owed to Cowell for "transactions" with him during the year.
The amount is down on the £1.13m The X Factor creator received in 2011.
The company also listed £945,000 for travel, security and entertaining costs "paid from personal funds" under "related party transactions".
Maidmetal's accounts reveal that Cowell is in line for almost £2.5m in future "pre-paid" salary payments, as part of a service contract he has with the company.