RANGERS need quality and quantity on the pitch. As a result of that process, they must put value back into the squad and back onto the balance sheet this summer.

The sales of Nathan Patterson and Calvin Bassey were record-breaking deals at their respective times and Joe Aribo’s move to Southampton saw a healthy profit banked.

Those situations are the exception rather than the rule, though, and there are no assets of the same worth that can be sold to fund the extensive work that Michael Beale will undertake ahead of the new campaign.

READ MORE: Who stays and who goes in Michael Beale's Rangers rebuild?

Significant sums will be saved in wages and the Ibrox investor pool – headed by new chairman John Bennett – will once again dig deep and stump up if required.

It must be a summer of decisive decisions and shrewd signings and here are five players that Rangers could cash in on to boost Beale’s budget.

BEN DAVIES

A £4million fee and four-year deal saw Davies make the move from Anfield to Ibrox last summer but it has been a difficult debut campaign for the defender.

Fitness and form issues have plagued his first months here and Beale will surely look for centre-back reinforcements during the close season.

Glasgow Times: Ben Davies

Davies has a sound reputation in England and is an experienced operator at Championship level after impressing with Preston North End and Sheffield United in recent times.

If he does move on, a return to that level would seem his most likely switch and Rangers should be able to recoup a significant chunk of the fee that was paid to the Reds 12 months ago.

RIDVAN YILMAZ

Interest in the left-back was fierce last summer before Rangers completed a deal that could be worth up to £5million with Besiktas. Their faith in the Turk was shown as a five-year contract was agreed.

The opening months of the term showed glimpses of Yilmaz’s quality before a lengthy injury lay-off summed up Rangers’ season and Beale has preferred Borna Barisic in that spot in recent weeks.

A decision must be made over the left-back berth and it would be a surprise if Rangers look to cash in on the 21-year-old – who will still hold significant value in the market - as he looks to kick on under Beale’s guidance next term.

GLEN KAMARA

The days when Kamara was regularly linked with a move to the Premier League or Serie A seem such a long time ago now.

A proposed switch to France failed to materialise last summer and this has been a forgettable campaign for the midfielder as his form has faltered and his value has fallen.

At 27 and with two years left on his deal, Kamara simply must be sold this summer and Rangers will make a significant return on the £50,000 that was paid to Dundee in 2019.

The Finnish international represents a missed opportunity, though, and the fee that will be recouped will not be as high as it should have been given the levels that have been previously attained.

IANIS HAGI

The playmaker has been touted for switches to the likes of Galatasaray and Celta Vigo recently but it remains to be seen if there is any concrete interest.

The prospect of a move was ruled out by his father, Gheorghe, last month as he pointed to the new contract that was signed in December as proof of Hagi’s importance to Rangers going forward.

His return from knee surgery has been steady this season and he has just 108 minutes of action from seven appearances this term.

Hagi will face fierce competition for a start next term but does have the quality and the character to be a key component for Beale if his boss wants to put his faith in him.

RABBI MATONDO

The signing of Matondo has proven to be a costly mistake for Rangers and it is hard to see how he makes an impact next term despite a couple of showings off the bench of late.

The winger seems ill-suited to Rangers’ style and Scottish football and hasn’t impressed either side of a long period out of action.

Glasgow Times: Rangers' Rabbi Matondo (centre) celebrates

Once an £11million purchase for Schalke 04, Matondo signed a four-year contract at Ibrox last summer.

The Wales internationalist is only 22 and Rangers will hope that his profile should helps them avoid having to completely write off the £3million fee that was paid last summer.