Everton pulled off an almost impossible task by securing their Premier League status after an awful year off-the-field which saw the club docked a total of eight points for breaching PSR rules.
However, if Sean Dyche's side are to avoid a repeat of last season, they will need reinforcements to the playing squad, whilst also parting ways with a handful of players to avoid any further points deductions in the near future.
Ben Godfrey and Lewis Dobbin have both already departed Goodison Park, with their respective sales raising key funds in their battle against PSR, but more outgoings could take place to further strengthen their grip on their current financial position.
Jarrad Branthwaite has consistently been linked with a big-money move away from Merseyside, with Manchester United the most likely to secure a deal for the centre-back.
However, he's been a crucial part of Dyche's side over the last 12 months, starting 35 of the 38 Premier League outings last season and narrowly missing out on a place in Gareth Southgate's England squad for the ongoing European Championships.
One other player could leave the Toffees this summer, with the club expecting to make a huge profit on the fee they paid for him – undoubtedly helped by his impressive displays for his nation at the Euros.
Everton could part ways with international star
In recent weeks, Everton midfielder Amadou Onana has been linked with various moves away from Goodison Park, with Arsenal one of the clubs at the front of the queue for his signature during the transfer window.
It was previously reported that Dyche's side were holding out for a fee in the region of £60m to lure the Belgian away from the club – a deal that could reflect a profit of nearly £30m on the £33m they forked out for him less than two years ago.
He's been an excellent servant for the Toffees since his move, making 72 appearances for the club, allowing him to catapult himself into the national setup for Belgium.
Onana has excelled at this summer's tournament despite his nation's round of 16 exit, featuring in every minute of the competition up until their defeat at the hands of France earlier this week.
His excellent form could see the club demand a higher fee, but they should also look to cash in on the 22-year-old whilst his stock is at its highest.
Amadou Onana's market value in 2024
It was great business by the club at the time, with the Toffees set to make a huge profit on the fee they paid for him – further bolstering their current PSR standing should they part ways with the midfielder this window.
Two years on from his move to Goodison, Onana is now valued at £42m as per Transfermarkt, with the club able to demand a higher fee than his market value, especially given the current climate.
If they could rake in such a fee that would be impressive work considering it's more than both of their potential two new recruits Armando Broja and Iliman Ndiaye. The former continues to be linked but the latter is closing in on a move as per reports.
According to Transfermarkt, Broja and Ndiaye, are valued at £19m and £13m respectively – further evidence of the excellent business conducted by the club in a period of off-the-field turmoil.
Amadou Onana
£42.3m
Jarrad Branthwaite
£35.5m
Vitaliy Mykolenko
£23.7m
Jordan Pickford
£18.6m
Dominic Calvert-Lewin
£18.6m
The "monster" that is Onana, as he was dubbed by analyst Ben Mattinson, has excelled beyond all imagination, with the interest from the likes of Arsenal no surprise given his consistent displays for club and country in recent months.
However, given Everton's current standing in the Premier League and Onana's huge valuation, the club would be wise to cash in on the Belgian this summer to maximise their profits from their investment, allowing the club to further invest in other areas of the squad that desperately need attention ahead of the 2024/25 campaign.
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