There have been several reports that interested parties are looking to buy the Merseyside club, with the most prominent being a consortium led by former Chelsea and Manchester United chief executive officer Peter Kenyon.
Moshiri invested more than £600m into Everton since buying a stake in the club in 2016 but the club have posted of £372m over the last three seasons.
After flirting with relegation for much of last season which eventually ended in a 16th place finish, Everton have sold Richarlison to Tottenham Hotspurs for up to £60m to balance the books.
The club have also let go of the likes of Gylfi Sigurdsson, Cenk Tosun and Fabian Delph following the end of their contracts and James Tarkowski, on a free transfer from Burnley, remains their only summer signing.
Despite the challenges, Moshiri insists he will not put the club up for sale and has reassured the Toffees fans of new signings for manager Frank Lampard before the transfer window closes.
In a statement issued on Everton's official website, he said: "There has been much talk of investment in our football club recently – even takeovers – but I want to clarify that there is no 'for sale' sign currently hanging outside Everton Football Club.
"It will always be pragmatic to explore all potential investment opportunities and, as I have been transparent about, I am focused on completing the financing for our fantastic new stadium as well as strengthening the playing squad and that might include a minority investment. That will continue. But I want to reassure all of you that Everton Football Club is not for sale."
"My commitment to the club remains strong and focused and [director of football] Kevin Thelwell and the chairman [Bill Kenwright] are currently working hard to bring in new players to improve Frank Lampard’s squad," the statement continued.
"There will be new signings and I would ask supporters to judge us at the end of the transfer window – not now – and to listen to official club channels for information."
