Cagliari president Massimo Cellino says their lack of transfer spending is the simple financial reality for the club.
Cagliari are top of the table after an impressive start to the season.
Cellino said: “[The lack of spending is] realism. We are now playing and getting results with the 'old'. The 'new' have yet to integrate into Italian football.
“Here, the potential of players who have entered this year's squad has yet to be seen, they have not been put in place.”
This season will mark the completion of 20th year of Cellino's reign as club President.
“To tell the truth, the celebrations have already begun. This is my 20th season. Of course, I bought the club on June 10, 1992, but the anniversary is already underway.
“As for a gift, the players, coaching team and fans are already giving it to me.”