Scottish firms had over 1.2 million overdue invoices on their books this winter.
Insolvency and restructuring trade body R3 analysed data from Creditsafe, revealing that 416,856 were due in December, 400,272 in January and 414,575 in February.
Scotland saw the biggest month-on-month increase in late payments between January and February in the UK, with numbers rising by 3.6%.
