Borussia Dortmund insists they will not sanction a discounted asking price for reported Manchester United target Jadon Sancho despite a loss of £40.8 million in revenue.
Dortmund losses for the 2019/20 season follow the coronavirus-inflicted shutdown of German football in recent months.
Authorities suspended all matches between March and May and fans remain barred from venues.
The Daily Express reports Dortmund's revenue hit and carries quotes from Dortmund CEO Hans-Joachim Watzke, who admits his transfer plans are shattered.
"What we are losing in income on all sides is dramatic," the CEO said.
"The transfer market is dead. We're not planning any more (incoming) transfers."
However, the Daily Express also says Dortmund have £322 million in equity, with Watzke not worried about the club's future.
"Nobody has to worry about the club," he said. "We are economically as stable as very few in Germany."
When pressed on potential transfer targets, though, he said: "I no longer play this game."
The comments come amid speculation over the England international Sancho's future at Dortmund.
Reports claim he is a top target for Manchester United boss Ole Gunnar Solskjaer in the upcoming transfer window.
Dortmund have insisted that they want more than £100 million for the winger, but United have claimed they will not spend more than £50 million on him.
And, despite Dortmund's financial concerns, Watzke said: "There won't be even a one-cent discount due to the coronavirus."
Sancho has enjoyed his best season in front of goal, scoring 20 goals and assisting 20 more.
- TEAMtalk media