New research has revealed that 60% of Scottish tourism and hospitality businesses have less than three months' worth of cash reserves - with just under a quarter having none.
The latest Scottish Tourism Alliance (STA) Business Barometer Survey also found that the standout challenges were energy costs (93%) and the wider cost of living (84%), followed by the short-term lets (STLs) licensing scheme (83%).
The Deposit Return Scheme (DRS) was also seen to be a challenge by 58% of those who took part in the survey.