With the top five in England likely to qualify for next season's revamped Champions League, fifth-placed Tottenham are in a good position to return to Europe's elite tournament.
The club revealed an 86 million pounds ($108.49 million) post-tax loss this week for the 2022-23 season when they reached the last 16 of the Champions League. They missed out on Europe altogether this season and Postecoglou was asked whether he feared a tightening of budgets in the next transfer window.
"So my role in that is not to worry about the financial pressure of making Champions League, it is to create a squad that hopefully can compete in the Champions League and keep improving in the Premier League," the Australian told reporters on Friday ahead of the weekend clash with Nottingham Forest.
"How much money you make is not why you get into the Champions League, it is what you do with that money. Do you build on it? Do you build a squad or do you say because we're in the Champions League next year, we'll be great.
"I've always said it's not just about having money, it's how you spend it. If I have half the money someone else does, if I spend it better then I can still beat them."
Despite their loss, Tottenham's revenue increased by 24% to 549.6 million pounds in 2023 and they are not in danger of breaching Premier League profitability and sustainability rules.
Postecoglou says they will not be restricted like other clubs in the close-season transfer market but he is clearly not one to worry to much about the club's balance sheets.
"We're not banks, we're football clubs. We're not financial institutions. I don't get measured by the balance sheet at the end of the year," he said.
"What I'm saying is, Champions League, great. Money, great. Does that mean we're going to finish third next year? No. In fact it is probably going to be more challenging."
Tottenham will be without striker Richarlison for the visit of Nottingham Forest because of a knee niggle but former Forest winger Brennan Johnson is available despite a knock.
The match will be the first visit back to Tottenham's stadium for Nuno Espirito Santo who was sacked after only four months in charge in November 2021. He is now leading Forest's battle to avoid relegation having replaced Steve Cooper.
"Fair to say Nuno would say Forest is a pretty big challenge," Postecoglou said. "It is just the nature of the beast in terms of the competition you're in and irrespective of which club you go to."
