Lyon will seek to balance their books by offloading three first-team players in the next two transfer windows, according to chairman Jean-Michel Aulas.
The club's financial results for the 2011-12 fiscal year, released on Monday, revealed a net loss of 28million euros (£22.6m).
With the club still working on the construction of their new Stade des Lumieres, Aulas accepts sacrifices will have to be made.
"We plan to sell three players, two in the winter transfer window and another in the summer window, for 30million euros," he said in quotes reported by L'Equipe.
"This will reduce the payroll and the number of active players. For some, the negotiations are well advanced but could not be concluded before the end of the last window."
Lyon already sold off big earners Cris, Kim Kallstrom, Aly Cissokho and France international goalkeeper Hugo Lloris in the summer.
A deal for defender Anthony Reveillere to join Paris St German reportedly fell through at the last minute but Aulas says he could still be heading for the door.
"He could be one of the players who could leave, unless we come to an agreement to extend his contract," he said.
"We will review the situation with coach Remi Garde at the end of the season."
Striker Bafetimbi Gomis and winger Michel Bastos were both linked with moves away ahead of August's deadline, to Al-Ain and Fulham respectively.
Bastos began the season by scoring in his first three appearances, while Gomis has seven goals thus far.