Do you mean not getting a defender in policy mate?
I saw that "Si" Hughes say there was concern that they'd make the top 4. It was interesting the rhetoric, from concern at not winning the league to concern at not making the top 4.
There also seems to be a lot of "we can't sign anyone now" with the expectation it wil be different in the summer. They will be losing money hand over fist down to lack of ground revenue and a massive decrease in commercial revenue. We are yet to see if there will be any rebates for European games as well. They will lose 100m+ in the latest accounts and the next set will be even worse. I'd ask, why is the situation going to be much more rosey come the summer? Is it because some key assets they intend to sell?
		
		
	 
Clearly the accounts are going to be an issue, as they will for anyone who isn't essentially privately guaranteed, which they most certainly are not. That said, I was surprised to see the invest in Thiago's wages and Jota last summer, given there was no sense of clarity around the post covid environment, so whether they borrow at 0%, which many people would argue is a very very prudent tactic, or they can just about thread water as is, they don't seem to be drowning yet.  You mention a figure of losses of £100m, Im no expert in their finances, but I did read they expect a loss of income of circa £100m, that is very different to losses of £100, to the best of my knowledge they churned a decent profit in 2019 & 2018.
Regarding the January Transfer Window, I'm very very surprised they didnt move early for someone, they are playing Man United at the weekend with more than likely zero senior centre halves available, which just seems wreckless. Clearly it's a difficult market, where desperation will be exploited. Liverpool are desperate, but also seem stubborn. If they were to sign someone now, you are probably looking at a month before they can play as they would need to quarantine before training and then catch-up, learn the system and what not. My take is either they are writing off their title chances and banking on top 4, or there is positive news behind the scenes on Van dijk and/or Gomez, which seems farfetched, but not impossible.
Regarding Summer 2021, whether it be in regards to BMD, project restart of their football finances, my take is things are going to get worse before they get better. I believe the penny is starting to drop that there is a very slim chance of crowds in 2021 and at this stage you wouldnt be sure we will have stadium normality in 2022, if ever again (sigh). No doubt their squad is due a refresh and I am sure that was the plan for summer 2020 pre covid, but understandably that didnt happen.  My take would certainly be that they will certainly have at least one high profile departure, probably Salah, but I would also look at the finances of their Nike deal and suggest a flagship signing seems inevitable. I very very much doubt that would be M'bappe, but dont think it's of beyond the realms of possibility, especially when you seen Nike / L'Bron James and M'bappe launching a football boot & courtshoe partnership. Sancho or someone at that level seems far far more likely. 
So a long reply summarised - bizarre decision not to buy a centre half now & they are taking a massive massive risk on missing out on top 4, there could be 6 teams about 70 and below 80 points come the end of the season