Latest figures from Accountant in Bankruptcy (AiB) have shown that business insolvencies fell by 16%.
In September 2024, there were 73 business insolvencies registered in Scotland, 16% lower than the number in September 2023.
The total number of business insolvencies was comprised of 48 CVLs, 18 compulsory liquidations and seven administrations.
There were no CVAs or receivership appointments.