Bild reports the figures alongside the identity of potential buyers for each player. Theate, 26, is valued at between €15m and €20m, with Nottingham Forest, Bournemouth and Bologna all understood to have made contact with the player, who is described as open to a departure.
Larsson, 21, is the most valuable of the trio at the club's estimated asking price of €35m to €40m. No concrete lead has emerged publicly, though clubs from England and Atletico Madrid have explored the possibility in recent months. A strong World Cup performance — Larsson is part of Sweden's squad — would attract fresh interest.
Bahoya, also 21, is valued at approximately €40m and has attracted interest from Tottenham Hotspur. The French winger had an impressive season and the London club's approach reflects their intent to add further attacking options to Roberto De Zerbi's squad.
The planned sales come on top of other significant potential departures. Left-back Nathaniel Brown could move to Bayern Munich for €60m, while attacking midfielder Can Uzun is being pursued by Galatasaray with an offer of approximately €40m on the table — though Eintracht Frankfurt are holding out for closer to €60m.
If all five deals were completed at their target figures, Frankfurt would generate approaching €200m in transfer income — a summer that would transform their financial position.