The Catalan side made multiple attempts at signing the Brazilian earlier in the year but according to reports, the Premier League club were holding out for 200 million euros ($237 million) and kept the midfielder.
Barcelona CEO Oscar Grau said the club have a record predicted revenue of 897 million euros for the 2017-18 season, up 189 million on the previous year.
"We are ready to sign Coutinho or any other player the technical staff request in the winter window," Grau told a news conference.
"We want to have the most competitive squad possible. The club will be sustainable, we don't want losses. If that is the case, we will look for means to generate income."
Club president Josep Maria Bartomeu said in October 2016 the club were targeting one billion euros in revenue by 2021.
Barcelona sold winger Neymar to Paris St. Germain for a world record fee of 222 million euros in August, before spending an initial 105 million euros on Borussia Dortmund's Ousmane Dembele.
"We're presenting figures for this season which are the highest of any club in the world," added Grau.
"No other teams, even in the NBA and NFL, reach these numbers. The club is on track to hit its target by 2021."
(Reporting by Rik Sharma; Editing by Christian Radnedge)
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