"We are fine, we are strong, we are a healthy club with exciting times ahead," Sam told the Echo.
"The debt all depends on what club it is and who is behind the club. There are no worries at this club. We are moving forward with the plans for a new stadium and tenders have already gone out for work on the stadium. We are not a non-league club here.
"Some clubs have debts of millions, some have thousands. It all depends on who you are - £50,000 to a non-league club is a major worry. Look at Arsenal, who are building a £400m stadium. They have to borrow money to finance their project - how else are they going to do it?
"Cardiff City have a stadium project that is worth £100m - I have said from day one, when I came to the club that a stadium has to be built to accomplish this club's dream. I said then, and I'm saying now, the stadium has to be built and I'm here long term - this club has no worries
"At the moment I'm more concerned about the performances on the pitch and our current league position - it's been very disappointing."