Scottish company insolvencies fell by 5% year-on-year in February 2026 compared with the same month the previous year, with 98 insolvencies registered in total.
The figure comprised 50 creditors’ voluntary liquidations (CVLs), 39 compulsory liquidations, six administrations, two receivership appointments and one company voluntary arrangement (CVA).
Michelle Elliot, restructuring advisory partner at FRP in Glasgow, said: “While the overall level of insolvencies has fallen, Scottish businesses are still having to carefully navigate a challenging and fast-changing landscape.
“Elevated cost pressure has been an ongoing challenge for UK plc, and cost control will remain high…