When a player leaves Hearts the club may make a profit on the deal. If the player is sold for more than their book value it is a profit, for less a loss.

In 2006 there was a profit made on Skacel, and in 2007 on Hartley. The 2008 results show the huge windfall, mainly from the sale of Craig Gordon.

Both Aberdeen and Hibs have a stated policy of nurturing younger players and where necessary trading them at a profit, they are both benefiting from this policy. Hearts have had a  similar policy with  Gordon and Berra and need to continue it.