In the recent financial accounts, it was revealed Heart of Midlothian had made a £370,000 gain on player sales.

In recent windows both Hibs and Aberdeen have sold players for seven figures. Hearts, however, have not had a big-money sale since Aaron Hickey was sold in 2020. However, due to a variety of factors, the club didn't get the windfall they would have expected for such a talent.

Player trading is an important part of the club's transfer model going forward and one the club have  a desire to improve. But with one important caveat, only if it suits the club. This past summer there was reported interest in Lawrence Shankland, while the club confirmed there was interest in some players but no bids met their valuation.

READ MORE: How recruitment works at Hearts and the transfer process

"We’ve not managed to player trade, we’ve had a lot of interest in our players but we’ve not quite had the offers where we thought 'we can’t turn that down'," sporting director Joe Savage told Hearts Standard, admitting it is an area the club have not performed as strong as they would have liked. "We’ve had a couple of cheeky bids where he is worth way more than that, I’m not accepting that.

"People look down on Scottish football, the standard, the level. If you ask for a certain price clubs turn round and say they are not paying that because we don’t think he is worth that but we think he is worth that.

"Going forward player trading has to be a key part but in order to player trade we need to make sure if we sign somebody to replace him that we think they are going to be good. If you are selling a key part of your team you need to make sure the money is right for you then to invest that somewhere else. It might not be a carbon copy of the profile you have just sold but someone who fits the profile [of the team]."

READ MORE: Joe Savage on pressure of Hearts sporting director role, abuse and desire for success

Savage gave two examples of player trading that every club in the world is looking to do, both of which occured in Scotland.

"Every recruitment department in the world wants to sign 21, 22, 23 year olds," he said. "They play here for a year or two, play unbelievable and get flipped for x amount. It is very rare it happens.

"The odd occasion… look at Celtic with Jota, signed for £6million, sold for £25million. That’s brilliant recruitment. You can look at Rangers with Calvin Bassey who was there two or three years before he goes to Ajax. We all dream of doing that but sometimes clubs don’t offer you what you think they are worth, you have to stand strong because we think he is worth more than that.

"I rejected a few offers in the summer for a few of our players because we didn’t think it was right."