Ange Postecoglou is confident Tottenham will enter the post-season transfer window without being restricted in their spending like some of their Premier League rivals.
Spurs published their 2022/23 financial results on Wednesday showing total revenue had increased to £549.6 million, up from £444 million.
A loss of £86.8 million was attributed to "significant and continued investment in the playing squad".
Tottenham chairman Daniel Levy also said Spurs are in discussions with prospective investors in a bid to "capitalise on our long-term potential".
Postecoglou said he was focused on football.
"My discussions around those kinds of issues are not the minutiae of a balance sheet," the Tottenham manager explained ahead of Sunday's visit of Nottingham Forest.
"It is about us planning to build a side that can potentially be successful. So that's what we're doing and nothing that is going to come out in the balance sheet is going to disrupt those plans."
Building towards Forest
Read on supersport.com