The France international was the subject of interest from the Blues all summer long but ultimately remained in Spain after Chelsea refused to meet Sevilla's asking price.
Kounde is understood to possess a £68m release clause in his Sevilla contract, but club president Castro has revealed that the Champions League holders only stumped up an offer of €50m (£42.5m), which was swiftly knocked back.
Speaking to Diario de Sevilla, Castro said: "We are the second team with the highest salary cap capacity. It is clear to that we are coming out of a pandemic, and this year, there was no other option but to give a negative financial result. There have been no season tickets, no tickets and no bars. Marketing and television have suffered.
"Even so, with Chelsea's offer of €50m (£42.5m), the deficit was over. That speaks of the strength of the club. I don't know how many teams in Spain would say no to €50m from Chelsea and maintain this deficit, considering that the squad is worth €400m (£339.4m).
"The deficit comes from the pandemic, but also from choosing to build a stronger squad rather than sell in the last two markets. That's called ambition, and sometimes to have ambition you have to have a deficit. It's OK."
Kounde has already made eight appearances for Sevilla in the 2021-22 season and recently became a Nations League winner with France. body check tags ::