Newcastle, who in October 2021 were acquired by a group led by Saudi Arabia's Public Investment Fund, also reported an increase in revenues to 250.3 million pounds from 180 million pounds for the year ending June 30, 2023.
When asked if top players Alexander Isak, Sven Botman or Bruno Guimaraes could be sold, Eales told British media: "On any player, at any time, it depends on circumstances.
"It's difficult to hypothesis but, if we're offered one billion pounds for one of those players, then no one could argue against that making sense.
"Any decision we make will always be against the backdrop of the medium to long-term benefit for the club. If we're going to get to where we want to get to, at times, it is necessary to trade your players.
"It is counter-intuitive and part of the inherent system of PSR that there is an incentive to trade your players if you want to re-invest, by the nature of the boundaries."
