Figures showed that the club received a net loss of £23m for the 2011-12 financial year and Aulas has claimed that the French outfit need to balance the books.
"We plan to sell three players, two in the winter transfer window and another in the summer window, for £24m," he told L'Equipe.
"This will reduce the payroll and the number of active players. For some, the negotiations are well advanced but could not be concluded before the end of the last window."
Lyon currently sit third in Ligue 1.