With the Toffees planning for another year in the top flight, Dyche knows they may have to sell players if their financial situation does not improve.
"No, not necessarily," Dyche said when asked about the pressure to balance the books.
"There are some obvious questions to be answered by the new ownership - the possible new ownership might change things.
"There's a varied amount of things that have to go into the PSR (calculation). It's not just that scenario."
"We have to keep an open mind as we're not sure of the financial side of things, or which way that is going to go," he added.
"You have to take a broad view of what football can offer you with contract situations and the rest that goes with it. That's all we can do at the moment before narrowing down into the summer. That's what all teams have to do.
"It doesn't really change that much, you know. Not as much as you'd think. Most clubs at this stage of the season will be doing the same thing. They will be open-minded and planning on multiple different scenarios."