Everton announced that Cenk Tosun, Fabian Delph and Gylfi Sigurdsson would depart on a free transfer upon the expiry of their contracts at the end of June – which means that the club will suffer a 95 million euros loss on the trio. The situation at Goodison Park is quite a stark contrast to the Toffees’ Merseyside rivals who are experts in recouping fees for departing players.Frank Lampard and director of football Kevin Thelwell must improve upon as they look to reshape and rejuvenate the Everton squad after an extremely disappointing campaign. And that is why Everton will look to raise funds this summer ahead of the Premier League campaign by selling fringe players while they could also offload some key assets.Funds are reportedly tight at Goodison Park as Everton continue to deal with Financial Fair Play barometers and manage the move to their future Bramley-Moore Dock stadium.What Lukaku’s departure means for Chelsea’s transfer window?The Toffies are off to a good start – with the signing of James Tarkowski on a free transfer all but confirmed. But they must focus on offloading the redundant weight of unused players or earning tons of money by selling their star assets.Their main men – Richarlison and Dominic Calvert-Lewin – could each bring at least 55 million euros. Of course, in an ideal world, Lampard would keep his two key attacking options and build around them as he looks to push the Toffees up the table. However, there is an acceptance that one of their key men may need to be sold to help satisfy FFP regulations. Richarlison is likely to command a higher fee as the Brazilian holds a speculated 60 million euros price tag.Richarlison is attracting interest from Chelsea and Tottenham Hotspur, while Arsenal have been mentioned too, while Calvert-Lewin has been linked with Newcastle United.🚨 Tottenham are in advanced talks with Everton to sign Richarlison for £51m. (Source: Daily Mail) pic.twitter.com/2zNq47GXRM— Transfer News Live (@DeadlineDayLive) June 12, 2022 Another forward is in the picture, one that failed to impose himself completely. After struggling at Goodison Park and a loan spell at Paris Saint-Germain, Moise Kean joined his former club Juventus on a two-year loan last summer. The loan deal included an obligation to buy the forward for 28 million euros in the summer of 2023.Juventus are aware that Everton need the cash and, after an underwhelming campaign of six goals in 42 appearances, the Old Lady may look to negotiate the price down and buy him instead this summer.Further back, in the defensive third, numbers are drastically falling down. Arguably the Toffees’ best defender when available, Yerry Mina made just 13 Premier League appearances last season as he struggled with injury. The Colombian missed 24 league matches and, as one of the club’s highest earners, he could be put up for sale.Marseille were linked to Mina earlier this month and the impending move of Tarkowski to Goodison Park could accelerate an exit.##EDITORS_CHOICE##Mina is valued at around 17.5 million euros but, with less than a year left on his contract, the Blues may accept an offer less than that if they eventually do decide to sell. Mina’s colleague – Michael Keane – has failed to fully convince the Goodison Park faithful after initially impressing and being a regular in Gareth Southgate’s England squads during his first few years at the club. He was part of a defensive unit that conceded 66 goals last season, the most the club has ever shipped in a Premier League campaign.With the arrival of his former Burnley team-mate Tarkowski, Keane will likely be pushed further down the pecking order and Lampard could cash in on the former Manchester United youngster. And the money Everton could earn of the Englishman is far from enthusiastic – mere 6 million euros.The situation in the midfield is similar. A lot of underperformers who can not bring a lot of money. Let’s start with Andre Gomes. After an impressive start at the club following a season-long loan and subsequent 25.5 million euros transfer, a serious ankle injury in November 2019 hampered Gomes’ progress. The Toffees haven’t seen the best of the 29-capped Portugal international since.Thu 03:30: (2.19) Corinthians (3.00) Santos (3.50)As another high earner, Lampard would be keen to relieve the club of Gomes’ wages and he has been linked with a move to Benfica, where he broke through as a youngster. The Portuguese side are flush with cash after the 100 million euros sale of Darwin Nunez to Liverpool – the Lisbon club would need to set aside less than a tenth of Nunez’s transfer money to bring back Gomes.Allan was another signing that initially impressed as Carlo Ancelotti’s Everton side took the league by storm during the early parts of the 2020/21 season. However, he has struggled since and experienced fitness issues during the latter part of the previous campaign. Now 31, he has been linked with a reunion with his former Napoli manager Maurizio Sarri at Lazio.Other members of the current Everton roster – such as Jean-Philippe Gbamin, Joao Virginia, Nathan Broadhead and Lewis Gibson – could bring some cash into the coffers of the Toffies.