Reported from various sources, Napoli is indeed the most balanced and secure club with regard to financial matters. In fact, they are the club that is most capable of paying its players on time, when other clubs are experiencing a few problems. In this transfer market season, Napoli lost several players and they even had to let go of their coach who had brought them to win Serie A.
Because they usually don't buy too expensive players and don't pay them too high salary. I felt they changed their strategy a little with the transfer of Osimhen two seasons ago. I also believe Napoli will sell Osimhen soon so they will not break their salary policy for their star players. If Napoli continue their transfer and salary policies, they will maintain good finance in future but with such strategy, they will hardly win another Scudetto.
Until now, they have finally chosen a new coach for Napoli, namely Rudi Garcia, which is arguably beyond predictions. What's more, with their current finances, it's actually not a problem for them to be able to bring in potential players to strengthen the squad.
Rudi Garcia is a good coach and he had 3 years in Serie A with AS Roma. Hiring a coach who competed for Scudetto with Roma and ended those seasons as runner-up is not too bad choice for Napoli. With Rudi Garcia, they will have a good coach who in theory can help them to maintain their position to play in Champions League. It is a big upgrade for their club if they can appear in Champions League regularly.