In a summer where Celtic do not have to sell to balance books that can be dented by the failure to qualify for the UEFA Champions League, it is interesting that they could yet cash in on a decent asset.

Josip Juranovic appears to have caught the eye of a number of suitors with the Croatian right-back the subject of much transfer chatter. Given that Celtic paid just £2.5m for his services a year ago, and he has four seasons left on his deal, any decent offer would yield a significant profit.

Whether Juranovic, who seemed quite at home in Glasgow if the social media images of his nighttime car rides through the city with Fireball blaring out are anything to go by, would wish to jeopardise his place in the Croatia squad ahead of this year’s World Cup is another matter.

Certainly, from Celtic’s perspective, there is no pressing need to accept bids for players. Financially, though, the reality is that any player who is subject to a strong offer will offer significant food for thought.

And the club will be encouraged by the manner in which Anthony Ralston crystallised into a first-team player last season, culminating in international honours by the end of the campaign. Juranovic holds the first-team shirt at the minute but, certainly in a domestic sense, Ralston would be regarded as a competent understudy who is more than capable of stepping in.

If there are question marks over Juranovic and whether or not his stay at Celtic will stretch beyond just one season, there is no such ambiguity about the rude health of the club’s finances as they seek to further strengthen.

Jota remains the name on the lips of supporters desperate for the winger to commit permanently to the club although one wonders whether the clamour for his signature has not somewhat held up the deal; is it possible that knowing the groundswell of support for him and his popularity within the fan base that the personal terms start to shift a little? Just a thought.

Regardless of the fact that Celtic are on solid ground in terms of where their finances are, they will never alter their wage structure – and nor should they. What was apparent last season was the togetherness within the squad on the back of a campaign which had been chaotic and toxic.

There was a unity around the club, helped largely by the arrival of a manager who delivered a winning team, with all the noise of previous months quickly muted. There is not a chance, Champions League money or not, that the current wage structure will shift.

Not even in a season where Celtic could break new Scottish ground to be the first club to hot somewhere around the £110million mark.

The last time the Parkhead side were in the group stage of the Champions League in 2017-18 the club’s revenue tipped beyond £100m for the first - and only - time after it hit £101m.

The figure was aided by matchday income in the region of £43m, and a Champions League return of £32.5m. With a five per cent increase in season ticket prices for the season ahead, and a lengthy waiting list to boot, it can be anticipated that there will be at least a £2m uptick in this figure.

And, when it comes to earnings from participation in the group stages of Europe’s premier tournament the figures is set to rise by £7m since Celtic last participated in it.

The three-game packages that the club will sell for their first Champions League participation for in four years will comfortably sell out. All of which points to revenue of around the £110m mark this year.

In essence, if there is a strong offer for Juranovic it may encourage food for thought without being a necessary sale.