He doesn't want to call it a rebuild but there's no denying the size of the job facing Michael Beale over the next few transfer windows.
And the Rangers boss knows it too. Speaking ahead of Saturday's clash with Kilmarnock as his team look to dust their Viaplay Cup Final heartbreak off their shoulder and get back into a winning groove, the boss admitted shaping his squad in his image isn't going to be easy on the budget he has to work with. "Complex" was the buzzword from Beale as he faces some tricky choices this summer and beyond - with the finances at his disposal admittedly not "huge."
He said in his press conference: “I’ve got quite a complex job here at Rangers as I’m going to need to change a squad with not huge finance. And everyone wants me to get it ready.”
While it's been quieter than many predicted in terms of comings and goings, the squad revamp has already begun. James Sands' future has been decided after failing to make the grade since Beale's arrival while Todd Cantwell and Nicolas Raskin are set to be key building blocks for the midfield.
But what else needs to be done to get things firmly back on the rails? Record Sport take a look.
New shotstopper
Irrespective of Allan McGregor's future, landing a new shotstopper this summer is going to be one of Beale's top priorities. He's chopped and changed with his two main options there in McGregor and Jon McLaughlin, hinting he's not fully settled on either, and a high quality keeper who can be the No.1 for years to come would solve the issue once and for all.
McGregor is 41 now and all signs point to him calling it a day in the summer and McLaughlin, while a steady No.2, seems unlikely to be the first choice. Robby McCrorie may get a run in the team between now and the summer to state his case but time is on his side at 24 and another loan spell away might well be the option for him. There's a lot of uncertainty between the sticks and putting it to bed early in the window would be a good step in the right direction.
The Tillman question
Rangers' recent recruitment policy has been erratic at best, scattergun at worst with just as many misses as hits since Beale's last spell at the club. But there's no getting around the fact they've struck gold with Malik Tillman who will be in the running for their Player of the Year come awards season.
With nine goals and five assists, he's well into double figures for goal-involvements and while it might have been the wrong decision to start him at Hampden given his fitness, Beale's team is generally better with him than without him. He'll have a fight on his hands to keep his spot once Cantwell and Raskin get their feet under the table but Tillman looks a player of real value and the fee of around £6m to make his loan permanent looks a banker that could pay off handsomely down the line.
Bring the age down
Which leads us nicely onto our next point. No club wants to think of itself as a selling club but that's just the reality of it for teams outside of Europe's big five leagues. It's an art the likes of Ajax and Benfica have perfected as a means of getting into the Champions League and staying there : buy low, sell high, reinvest.
Rangers have made a killing from the likes of Nathan Patterson, Calvin Bassey and Joe Aribo's departures but it's difficult to see where the next windfall is coming from without many sellable assets under contract. Part of that is down to the age of the squad, with a lot of players at a stage in their careers where they aren't going to generate much cash.
Keeping your key players is important but so too is having assets to cash in on so replacing the likes of McGregor, Scott Arfield and Steven Davis with younger models of some substantial value would be a start. We've already seen the beginnings of that with Cantwell and Raskin arriving and it's a process that will have to continue if they want to compete with Celtic on the resource front any time soon.
Contract resolutions
Alfredo Morelos and Ryan Kent would once have been two of those sellable assets we're talking about but the Ibrox club have missed the boat and now face the daunting prospect of losing the pair for nothing. Both are out of contract in the summer and with no chance of selling them, it's a case of stick or twist.
While neither have been on top form, since Beale returned to the club, they have both looked more like the players who Steven Gerrard once got firing. And he'll be hoping that translates into an eagerness to stay at the club.
But the boss insists they will have to earn new deals if they want them and if either - or both - decide to walk away for free then it's a chance to further shake things up. Either departure would free up a sizeable wage and justify a major attacking signing and it's something Beale will be drawing up contingency plans for behind the scenes.
Downsize
For every player Beale signs in the summer, the reality is two may have to leave. Sands' departure will foreshadow the exodus and while they will be keen to ensure Tillman doesn't follow him out the door when his current loan expires, there are seven more players out of contract in the summer - several of whom will be allowed to go.
It remains to be seen whether Steven Davis will kick a ball again with Beale hinting at a coaching role for the veteran while Scott Arfield, who has seen a reduced role in recent months, could also be coming towards the end of his career at Rangers. Kent and/or Morelos could go too and while Ryan Jack is likely to be offered new terms, Filip Helander has been out with injury for more than a year and has a lot to do to earn an extended stay.
Scott Wright is under contract but hasn't started a league game since November and once Tom Lawrence is fit and Ianis Hagi is back up to speed, it's hard to see where he fits in. Beale's squad is quite simply too big with 30 players starting games this season and trimming that down to a streamlined 24 or 25, supported by a promising cast of academy talent, would help him get his message across.
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