PARIS—In the three years after the U.S. women’s soccer team won the 2015 World Cup, U.S. women’s games generated more total revenue than U.S. men’s games, according to audited financial reports from the U.S. Soccer Federation.

The ability of the women’s team to generate gate revenues that equals or exceeds the men’s team is an important battleground in the U.S. women’s March 8 gender-discrimination lawsuit against the federation. In the suit, all 28 members of the U.S. women’s national team player pool allege U.S. Soccer has paid them less than the men’s team, along with denying them equal playing, training and travel conditions and promoting their games less.

U.S. Soccer has made revenue generation a key part of its defense. In U.S. Soccer’s May 6 legal response to the suit, the federation said the men’s and women’s teams are separate organizations with separate collective-bargaining agreements. It said that any alleged pay differential between the men’s and women’s teams is “based on differences in the aggregate revenue generated by the different teams and/or any other factor other than sex.”

But U.S. Soccer’s numbers show that while men’s games used to generate millions more than women’s games, in recent years the gap in revenue all but disappeared.

From 2016 to 2018, women’s games generated about $50.8 million in revenue compared with $49.9 million for the men, according to U.S. soccer’s audited financial statements. In 2016, the year after the World Cup, the women generated $1.9 million more than the men. Game revenues are made up mostly of ticket sales. In the last two years, at least, the men’s tally includes appearance fees that opposing teams pay the U.S. for games.