For some reason it seems AS Roma doesn't want to spend large amounts of money to buy players, they like this are playing with a makeshift squad. Even though until now I have not heard of them having financial difficulties, which means that they can be said to have good finances. AS Roma's weaknesses are seen in several positions, and they should be aware of that in order to make improvements.
As roma was not transparent on its financial. That's why FGIC has been investigate it along with lazio.
https://www.sportsbusinessjournal.com/Daily/Global/2023/04/06/serie-a-investigation.aspxI would not be surprised to see that roma was doing some manipulation on its financial condition. I remember that if roma has been reported a huge loss a few years ago but i don't know whether that was a reliable report from as roma or not.
It seems like that juvenuts has not become the only team that was manipulating its financial report.
You can also see this
AS Roma said on Monday they have sacked chief executive Pietro Berardi, a decision taken days after prosecutors seized documents at the Serie A club as part of a probe into possible financial irregularities in transfer deals.
https://www.reuters.com/sports/roma-sack-ceo-after-probe-into-transfer-deals-2023-04-17/I don't think roma is having good financial condition. The club was only able providing mourinho a few millions USD for the winter transfer.