For all their faults under Vladimir Romanov, you cannot deny that Ann Budge and her team at Hearts are playing a blinder.
Not only are they flying high in the Scottish Premiership, following on from a season where they wiped the floor with everyone in the Championship, but business off the field has been one that most clubs in the Scottish game would envy.
Transfer deadline day is always a scene of mixed emotions with question marks over clubs on who will come in and who will leave – but for Hearts they have pulled off some quality deals in the final day of the January transfer window.
None more so than the sale of striker Osman Sow for £1.5 million to Chinese Super League side Henan Jianye, joining former Hearts and Partick Thistle defender Ryan McGowan at the club.
While the loss of Sow is a blow to the Edinburgh side to secure £1.5 million for the player – who is out of contract in the summer – is a monster deal and whoever secured that should get a massive pat on the back if not a percentage of the fee for a well-deserved bonus.
Despite Sow’s departure, the Jambos have brought in a replacement on loan in the guise of Nigerian Abiola Dauda from Dutch side Vitesse Arnhem.
The 27-year-old, who holds Swedish citizenship was the club’s main target of the January transfer window and they finally got their man on deadline day.
There was another departure set in motion today with Jordan McGhee about to move to Middlesborough on loan until the end of the season – however, the failure to register the paperwork in time for the English transfer window closing put paid to McGhee’s move to the Championship.
It was a case of one in one out in the heart of midfield for Robbie Neilson’s side as Morgaro Gomis heading out on loan to Motherwell until the end of the season and former Wigan midfielder signing a deal that will keep him at Tynecastle until the summer of 2018.
Cowie’s experience in the English game with Watford, Cardiff City and Wigan will pay off dividends for Hearts if he can stay fit and secure regular first team action – helping to keep up the pressure on second place Aberdeen.
Not only did they secure the biggest shock of the transfer window [in Scottish football at least]with that Osman Sow deal, but they also rounded up all the transfer action with the capture of John Souttar from Dundee United.
The young defender, whose contract was up at the end of the season and had been linked with a move to Celtic on a number of occasions by the media, signed late on Monday evening for a fee reportedly around £110,000.
Since making his debut in December 2012, Souttar went on to make 74 appearances for the Tannadice club scoring twice.
His final game for United was as a first half substitute for Guy Demel in the 5-1 demolition of Kilmarnock on the 23rd January.
You can look at the business that Aberdeen, Celtic, Rangers, Hibs and others have done over the course of the transfer window, but you cannot look on Hearts and praise them for the blinder they played on transfer deadline day.