“Revamp is a better word than rebuild,” were the words of manager Michael Beale when asked about his summer plans for his Rangers squad in the aftermath of February’s Old Firm Viaplay Cup final defeat.

So what has changed in the space of 75 days? On the pitch, two further defeats by Ange Postecoglou’s side, who have a treble in their sights after wrapping up a second successive Scottish Premiership title, might well have magnified the task in hand.

Following fan-led protests, there have also been significant off-field changes to the Ibrox hierarchy, including last month’s departure of sporting director Ross Wilson – and it looks increasingly likely that up to eight senior players could be leaving.

With the final Old Firm derby of the season looming, BBC Scotland looks at the size of the challenge facing the Rangers manager this summer as he aims to halt Celtic’s domestic dominance.

Kent & Morelos set to lead first-team exodus

Last May’s Scottish Cup triumph over Hearts felt like a fitting end-of-era finale for this side. But 12 months on, the club finds itself in the same situation – only this time the season will end trophyless.

Many expected Allan McGregor, 41, and Steven Davis, 38, to call time on their Rangers careers following last year’s Hampden success, but both penned one-year extensions soon after.

Those deals will expire at the same time as those of Scott Arfield and Ryan Jack, two midfielders who are both over the age of 30 but have played 71 games between them this season.

There is also yet to be a decision announced on Filip Helander, who turned 30 in April. The centre-back’s quality isn’t in question, but injuries have prevented the Swede, who played just 11 times last campaign, featuring at all this term.

A resolution has been reached on Alfredo Morelos, though, with Beale confirming the striker is “moving on” in the summer, while fellow forward Ryan Kent hasn’t been offered a new deal.

The general consensus is that now is the right time for both Morelos and Kent to depart. But both players will leave voids to fill, regardless of recent form, after contributing to a total of 272 goals between them in a combined 486 games.

That leaves Malik Tillman, whose season has come to a premature end after the 20-year-old, who scored 12 goals this term, suffered a hamstring injury last week.

The United States international is in a different situation as he is on loan from Bayern Munich, but Rangers have an exclusive option to buy the attacking midfielder this summer. Beale has said previously it would be a “no-brainer” to trigger that clause.

Rangers’ manager has a number of positions to address, and a reported figure of £5m would be a significant outlay for a player who has struggled for consistency at times.

But Tillman, at the age of just 20, has shown he can be a game-changer, with Beale of the view he has “as high a ceiling as anyone” he has worked with during his two spells at the club.

‘Beale will look to improve every area’

Whisper it quietly, but Beale could learn a lot from his counterpart across the city.

Come the end of the season, the Rangers manager will oversee a rebuild on the same scale as the one Postecoglou undertook in the summer of 2021.

The Celtic boss may have deeper pockets, but he has spent big sums wisely. For instance, the Australian’s marquee signings – such as Cameron Carter-Vickers, Jota and Kyogo Furuhashi – have proven to be difference-makers.

Beale must aim for similar success, but with a smaller budget – coupled with huge changes at boardroom level – his challenge looks greater.

After a number of protests from a disgruntled fanbase, sporting director Wilson, who left for Nottingham Forest, and chairman Douglas Park departed last month. Managing director Stewart Robertson will also stand down this summer.

Park has since been replaced by vice-chairman John Bennett, while commercial director James Bisgrove will take over from Robertson at the end of the season.

In terms of recruitment, Beale has at least given himself a head-start with the January signings of Todd Cantwell and Nicolas Raskin, who have shown they can be long-term first-team options. Tillman would also fit into that mould.

But there are a host of other key areas to address. A new first-choice goalkeeper will surely be high on the list of priorities, with former England international Jack Butland heavily linked with a move in recent weeks.

At the other end of the pitch, Beale has expressed his desire to recruit a “focal point” in attack. He may well also look to improve on a backline which has had its issues this term, particularly in key moments in Old Firm clashes.

“He’ll be looking at every area of the team,” former Rangers winger Neil McCann said on Sportscene. “There could easily be six, seven or eight players coming in.

“There are also a lot of players in contract that haven’t done enough to merit a start, but I think some will be given an opportunity to stake a claim.”

Beale showed against Aberdeen last Sunday that he is willing to give fringe players a chance. Robby McCrorie made his first appearance of the season in goal and Ridvan Yilmaz started at left-back. Ianis Hagi, Rabbi Matondo and Fashion Sakala featured in a new-look attack.

Despite edging out their in-form visitors, it was a performance lacking in inspiration. Will Beale be as bold in his selection for the visit of the newly crowned champions on Saturday? If so, he will learn a lot about more about his current squad.

Players playing for their futures, and not silverware, certainly isn’t the scenario Beale would have envisaged at the end of his first season as Rangers boss.

But the next few weeks could be pivotal in laying foundations if he is to avoid a repeat of a debut season to forget.