As far as I know our biggest issue is the % of wages relative to turnover. I think I saw recently it was as high as 86%.
I think we started to address that issue last summer and hopefully will go further this year.
We know that Tosun, Delph, Sigurdsson and Kenny are out of contract and the only one that just may be kept( if he is happy to be a squad player is Kenny.
I expect we will also see some younger players leave as well but the savings there won't be significant.
There are also a number of other players likely to leave for one reason or another.
Van De Beek and El Ghazi will go back to their parent clubs and I have no idea what will happen with Dele.
Richarlison is likely to leave I feel and Mina as well unless he signs a new contract shortly.... These will probably generate our transfer budget for the summer but they will also mean substantial savings on wages and as I understand it will greatly help in our FFP situation.
Holgate, Gomes, Allan are three others that may well leave and should generate additional funds as well.
Gomes, started in the team but seems to have become peripheral.
Allan, possibly would like to return to Italy and get a contract to see him up to the end of his career (I would be perfectly happy if he stayed, a very decent player)
Holgate, just hasn't nailed down a position,
Branthwaite and Welch will be pushing hard next season and we will 100% get a new centrehalf this summer and I think Holgate will now want to play every week.
Finally, my hope is that we will start to sign players with most of their careers ahead of them rather than behind and initially at least their wages may not be as high as the players they are replacing.
As a caveat to that I expect that we certainly will be looking at the out of contract market.