There has been claims United's winter market activity will be limited.
When asked if the summer would ultimately be the priority period for reinforcements, Ten Hag replied: "I was already aware (of the financial results) but the conclusion that I only look for is buys. But what you have to prepare is what can happen.
"You have to look to your squad, what is now there. It is not only about conversations over (signings), it's also about thinking, working out strategies, and how you see your players. How do you want to play? How do the players fit in? It's a huge scale, what you have to develop in such periods.
"The periods of international breaks give you some time. Also some other aspects, shorter term, strategies for the coming games. At this moment the most important, we finalise block one, now we go to block two. Huge challenge, because we play big games and we have to be ready for that, so that's what our planning has to be.
"We prepare game plans, we prepare training, prepare the programmes."