Having signed the defender from Celtic in 2019 for a fee in the region of £25m, the Gunners will feel that they have gotten value for money.
A total of five goals and 13 assists have come from 124 appearances, Tierney winning an FA Cup in his first season at the Emirates Stadium.
However, the Scotland international has since dropped down the pecking order under Mikel Arteta, subsequently being loaned out to Real Sociedad for the 2023-24 campaign.
Tierney was able to make 26 outings for the La Liga outfit, playing his part in Sociedad ending the campaign with a better defensive record than the likes of Barcelona, Girona and Atletico Madrid.
Nevertheless, the 27-year-old has returned to his parent club very much under the impression that it is plausible that he could be moved on during the summer transfer window.
Arteta, Arsenal decide what to do with Tierney
In recent days, that has become far less certain than it once was, with Nuno Tavares - who also spent last season on loan - being allowed to sign for Lazio on a permanent deal.
With Oleksandr Zinchenko being linked with a transfer away from Arsenal, the chances of Tierney being reintegrated into the senior ranks seemingly increased.
According to Football Insider, though, there has been no change in Arsenal's stance, with the powers-that-be preferring to raise a transfer fee.
Mikel Arteta is reportedly of the opinion of not bringing Tierney back into the fold, while club officials want to generate a transfer sum rather than facilitate another loan.
Arsenal will naturally push for as bigger fee as possible, although bringing in close to the £25m that they shelled out five years ago appears to be unrealistic.
Tierney, who has two years left on his contract, played twice for Scotland at Euro 2024 before picking up an injury that kept him out of the final group game with Hungary. He is also yet to recover to start pre-season.
Potential destinations?
Former club Celtic have consistently been credited with an interest in Tierney, but it would likely take the big-money sale of Matt O'Riley for the Scottish champions to become a realistic contender.
There will be Premier League clubs who take an interest in the versatile full-back, while he may have admirers in Spain having featured on 20 occasion in La Liga.
Featuring for a team participating in Europe may be Tierney's priority. As it stands, he has racked up 42 outings in Champions League and Europa League games throughout his career.