IT is all about the numbers – the ins, the outs and the bottom line - once again for Rangers.

The cost could be considerable but the situation at Ibrox requires urgent action from both the Light Blues board and boss Pedro Caixinha.

Twelve months on from a summer spree that saw eleven players arrive on Mark Warburton’s watch, Dave King and his investors will now have to sanction another wave of acquisitions during the close season.

The squad that Warburton assembled and Caixinha inherited has proven to be not fit for purpose in the Premiership. Here, SportTimes looks at who could go and who could stay as the Portuguese attempts to make his own mark at Ibrox.

GOALKEEPER

Wes Foderingham is one of the few sellable assets in the Ibrox squad but the keeper is also one of the top performers. There are flaws to his game but there are more pressing areas that need addressed and Caixinha is unlikely to spend too much time searching for a new number one.

Only time will tell how long Jak Alnwick wishes to hang about, though. Matt Gilks quickly became frustrated with a lack of first team football and left after a couple of months and Alnwick may have a choice to make if he can’t grab the gloves next term.

RIGHT-BACK

The jury is still split on whether James Tavernier is good enough and while Rangers could do better this is not a position that requires urgent action.

Tavernier has talent but lacks concentration and positional sense at times. He needs to improve and Caixinha will hope he can bring out the best in him.

Understudy Lee Hodson is a steady performer but more likely to be a squad player than a certain starter. If he leaves, then Caixinha will need to bring in someone to push Tavernier.

CENTRE-BACK

Warburton had a couple of transfer windows to fix this problem and failed on each occasion. Caixinha must get it right this time around.

Rangers could recoup a couple of hundred grand by selling Rob Kiernan, while Philippe Senderos will leave for free. At 38, Clint Hill isn’t a long-term solution but he would provide reasonable enough back-up if required, as would David Bates, but it would be no surprise to see neither feature regularly next term.

It has been a frustrating campaign for Danny Wilson but he has shown promise at times and probably still has a future at Ibrox. Caixinha needs to find the right partner for him, though, and recruit at least one more stopper to add strength and depth.

LEFT-BACK

Captain Lee Wallace hasn’t recaptured the form that he showed last season but he was still a key part of the side before injury ruled him out in recent weeks. He is settled on and off the park and it would be a surprise if he wanted to head for the exit door this summer.

Again, this is not a priority position but it is one that could need reinforcement if Hodson is moved on. In 18-year-old Myles Beerman, Caixinha may already feel he has adequate cover.

WINGERS

How many wide men Caixinha brings in depends on Barrie McKay and whether he sees his long-term future at Ibrox or not.

If he doesn’t want to sign a new deal, then Rangers have little option but to sell him and they would expect to get a seven-figure sum for the 22-year-old, most likely from a Championship club. That would give Caixinha funds to play with.

Even if McKay stays, Rangers desperately need pace and creativity on the flanks, especially on the right. Michael O’Halloran hasn’t cut it and will surely see the writing is on the wall.

The Gers midfield has had no balance in recent weeks and that is something that Caixinha will have to fix so a couple of forward-thinking wide players will have to be found.

CENTRAL MIDFIELD

This is where the biggest changes are likely to be made and arguably the most money needs to be spent this summer.

Jon Toral and Emerson Hyndman will return to Arsenal and Bournemouth respectively and there is unlikely to be a real clamour from supporters to bring either of them back on board. Rangers could do better.

The same can be said of Andy Halliday, Jason Holt and Josh Windass, all of whom haven’t performed at the required level this term and could easily be replaced in the squad. Matt Crooks is well down the pecking order and probably surplus to requirements, while Jordan Rossiter has to get fit before he can hope to make a name for himself in Light Blue.

Rangers need someone with an eye for a pass and that can chip in with goals from the middle of the park. That could be Niko Kranjcar, but even his return to fitness won’t lessen the pressing requirement for fresh faces.

A physical, commanding central midfielder is also needed and is perhaps the priority position for Caixinha to fill. It is a role that Warburton was never able to recruit properly for and Rangers have paid the price as they have too often been overrun and outfought.

FORWARDS

The decision to hand Kenny Miller a new contract was one that Caixinha had to make and the 37-year-old will once again lead by example at Ibrox next season.

His influence may well diminish on the park but Miller’s professionalism and mentality will be crucial off it and Caixinha needs more characters like him in his dressing room.

He also needs goals, of course, and Joe Garner, Martyn Waghorn and Joe Dodoo can’t be relied on to find the net as often as is required.

Rangers will surely make a loss on Garner if he returns south of the border after just one season at Ibrox, while his strike partners may find themselves struggling for game time if they survive the summer clear-out.

The Light Blues haven’t scored enough goals this term and Caixinha has to add more firepower to his side sooner rather than later.