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 ($694 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 "capitalize 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."
Spurs are currently fifth in the table with eight games to play.
Fourth place will guarantee entry into the Champions League next season and the team finishing fifth could also qualify, based on the record of Premier League clubs in European competitions this season.
Reaching for the Champions League would bolster the club's finances, but Postecoglou said that was not his concern as manager.
"We're not banks, we're football clubs," he said. "We're not financial institutions. I don't get measured by the balance sheet at the end of the year.
"What I'm saying is, Champions League, great. Money, great. Does that mean we're going to finish third next year? No. In fact, it is probably going to be more challenging.
"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."
Spurs are currently fifth in the table with eight games to play.