Swansea boss Russell Martin says it is inevitable players will be sold to raise money for recruitment.
Martin insisted sporting director Mark Allen’s exit will have no effect on the club’s transfer activity.
Swansea reported a pre-tax loss of £ 4.6m in their accounts for the year ending 31 July, 2021.
Asked if selling to buy was inevitable, Martin said, “Yes, I don’t think there’s ever been a question about that.”
Martin added: “The club has to find a way to be sustainable, with the size of the club we are, everything we have, the only way to do it is to be supported by someone who wants to put their own money in and to do that.
“Traditionally that has been the way it is done and also causes a huge amount of problems for football clubs when that person decides they no longer want to put money in.”
“We were aware of that when we were brought in. It’s probably the reason we were brought in, to improve players and to add value to the squad.
“We did that at MK Dons our previous club to a really good extent and helped them out through a difficult period financially.
“I am pretty sure that is one of the reasons why we were a proposition for this club to come in and lead the team in the first place.
“We were well aware that every club outside the top four in the Premier League is a selling club, if that’s what you want to call it.
“We don’t know how much we have yet. We know how much we need to try and bring into the club whether that is through players sales or through more external funding.
“I don’t control that, I can’t control that, there’s absolutely no point in me worrying about it.”
“We’ll be ready for whatever happens. If players leave, we are ready, we have a succession plan for every single position and every single player.
“I guess that’s why we can stay calm in the midst of the noise and the chaos of the summer transfer window.”
Swansea last week confirmed the exit of Allen, who had been promoted to the role of sporting director last August – only days after Martin joined as boss from MK Dons.
Martin celebrates his 50th game in charge as Swansea end the Championship season at home to Queens Park Rangers on Saturday.
“I would love to know what we have now and what we will have but it’s not the case,” Martin added.
“There’s absolutely no point in stressing out. We’ll focus on what we can control and be ready for when something comes up.”
Dutch striker Joel Piroe, top scorer with 24 goals, and midfielder Flynn Downes have attracted most speculation.
But Martin insists both enjoy Swansea and are appreciative of the way they have been treated and developed.
“It’s not as simple as ‘we have to sell him and we have to sell him,'” Martin said.
“We will have to see what comes up. We have a lot of young men who have grown a huge amount and are enjoying their time here.
“The ideal scenario is we don’t need to sell anyone and keep growing together, but I can’t lie to you, you’ve seen it in the accounts, we’ll have to sell someone or a number of people to get to the financial figure we need or the owners want.
“But also we will be able to invest some of that in the players we need or will want to replace them with.
“I don’t know how much we will have but we have been reassured. And if we are going to be a player trading club, we spent not very much money on Flynn or Joel and now they are worth a lot.
“So for the owners it makes financial sense to allow us to have a little bit of money to try and do the same.”