Luton chief executive Gary Sweet has spoken candidly about just how the Hatters will reinvest the funds received for James Justin and Jack Stacey.
The two full backs departed Kenilworth Road in the summer, heading to Leicester City and Bournemouth respectively.
Justin was sold for a new club record fee, breaking the £3m received for Curtis Davies to West Bromwich Albion back in August 2005.
Sweet also confirmed the Cherries paid above that amount too for Stacey, while revealing that although it will take up to three seasons for the total sum to be received, all the money will be ploughed back into the club.
Writing in his pre-Middlesbrough programme notes, he said: "Not only have we set a new record for a transfer fee paid but we have also sold two players for higher fees than our previous record.
“Whilst non-disclosure of specific values is observed in these cases for good reason – competitive advantage, deal structure and complexity and at the request of the buying club – I can disclose that, such is the structure of many a transfer, we will only realise the full value of these deals after three years of service at their new clubs.
“However, I’m more than pleased to give you an insight as to how those funds will be distributed within the business.
“Broadly speaking, over the next couple of years, around one third will be invested into business sustainability, one third into facilities and up to one third into our football budget, either for fees or salaries.
“No amount will be paid out as shareholder dividends and every penny is re-invested back into the long-term development of our club."
The sale of Justin, who came through the ranks at Kenilworth Road, could also play a huge part in Town unveiling similar players from their academy.
Sweet added: “As one specific example, if our youth academy is to be competitive in future, we need to be able to compete in an under 23s games programme, in order for our development group to be exposed to a more senior game.
“In order to achieve this, we need to build an indoor football facility (at a cost of over £2m), otherwise we can’t elevate our academy status.
“Without this, at this level, we can’t expect to generate our own talent in the way we have done in the past.
“We all want the next James Justin to be coming along the production line very soon.”