Lucas Digne left Everton to join Aston Villa for a deal that could go up to £28m and the Toffees brought in two full-backs in Vitaliy Mykolenko and Nathan Patterson, followed by the loan capture of Anwar El Ghazi.
Everton’s transfer window last summer suffered as the club sought to rein in their spending in order to adhere to the Premier League’s financial fair play rules.
James Rodriguez’s departure in September freed up major space on their wage bill and Benitez claimed the club have managed to balance their books with their recent dealings.
The Everton boss is hopeful of more additions to his squad and is open to bringing in more players before the end of the window this month.
The Spaniard said in a press conference: “We are always hoping to strengthen the squad.
“We will try to do the best for us. We have balanced the books.
“We are open to any good option.”
The Everton manager is looking at other areas of his squad after strengthening his full-back options by signing El Ghazi, Mykolenko and Patterson.