Arsenal could, potentially, rake in up to £139million during future transfer windows - if academy graduates Ethan Nwaneri or Myles Lewis-Skelly were to depart the club. The young duo have made their mark on the senior team over recent seasons, fitting in seamlessly.

Nwaneri has clocked up 50 first-team appearances so far and netted 10 goals, while Lewis-Skelly has played in 61 matches and scored once. That solitary goal came in a resounding 5-1 win over Manchester City, a match in which Nwaneri also found the back of the net at the Emirates Stadium.

As both players are still in their teens, their transfer market value continues to rise, presenting Arsenal with the opportunity to potentially capitalise on that and - thereby - significantly boost their compliance with Profit and Sustainability Regulations (PSR) if needed, of course.

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The sale of academy products can be recorded as 'pure profit' in club accounts, given no transfer fee was initially paid for them. Therefore, selling a player who has risen through the ranks can provide a substantial boost to Profit and Sustainability Regulations (PSR), beyond the headline figure of the transfer fee.

Arsenal have experienced this before, with the sales of homegrown talents Folarin Balogun, Emile Smith Rowe and Eddie Nketiah all contributing to strengthening the club's PSR position. In the latest 'Transfer values: global Top-100' list from CIES Football Observatory, both Nwaneri and Lewis-Skelly feature, ranking 62nd and 51st respectively.

The latter, who is six months older than Nwaneri and therefore has more experience, is valued at £73.5million (€84.8m). Meanwhile, the versatile Gunners attacker has seen his stock rise to £65.6m (€75.6m).

Minutes have been hard to come by for the pair this season with Arteta hinting that has been the case for Lewis-Skelly because he played 42 games in all competitions last season, though he has actually featured in 22 matches.

He could also now be set for a significant run in the team, due to injuries suffered by Riccardo Calafiori and Piero Hincapie. When asked for his response to the 19-year-old being left out of the England squad, Arteta said: "When you look at his age, what he's already done, he's just remarkable.

"So don't look at the one [bad] moment what is happening for you because maybe it happens for the right reason and today you cannot see it."

As for Nwaneri, talk of a January loan has emerged, with Bournemouth said to be interested considering he has played just 446 minutes across his 11 appearances. Arteta recently provided a detailed verdict on Nwaneri which indicates he has no plans to let him leave.

Arteta said: "He's a big talent, he's got the right attitude, he's got the right players and context around him and we need to make sure that we put brick by brick in the right tempo, in the right order, but we have some player there. He's going to really dictate how fast that's going to go, but I'm really, really happy with him.

"There's so much personality there. He wants to impose himself, he wants every ball, he wants to make things happen.

"Outside around the boy, he's still a bit quiet, as is usual for a 17-year-old. But he's very respectful, his work ethic is tremendous and he loves what he does, you can tell that.

"I think he is showing every day what he is capable of. You see his teammates, they are giving him the ball all the time, that's a great sign. So we have some player there."