As the new season starts, it's time for the latest Insider Football Finance Index.
During the opening weekend Celtic and Rangers both recorded wins in the cinch Premiership, while Hearts, Hibernian and Motherwell also gained three points from their first round of fixtures.
But in terms of how the country's largest clubs are run - and what they've got in the bank - does your team come out on top?
Well, as the tables below show, the Old Firm are perhaps unsurprisingly on top in terms of financial strength and community engagement. In the capital, Hibs fare much better than their rivals Hearts, while St Mirren and Motherwell round out the top five.
Year-on-year, Dundee United are one of the most improved clubs in Scotland, along with smaller teams Hamilton Academical and Greenock Morton. Celtic dropped a few points this year - despite topping the table - while Rangers also slid from 2021 - despite being the current premiership title holders.
Neil Doncaster, chief executive of the Scottish Professional Football League (SPFL), said: “Our member clubs should be incredibly proud of how they have dealt with the enormous challenges that have been brought on by the pandemic.
“Scottish football relies on gate receipts far more than many other European leagues, so it was hugely difficult for our clubs to have to play behind closed doors for so long due to the Covid restrictions.
“We had over four million fans back in grounds in season 2021/22, which was a real financial boost for our members, and attendances have already started off strongly this season as we return to more normal conditions.
“Off the park, we last year announced the largest title sponsorship in the SPFL’s history with cinch, which was a ringing endorsement of the ongoing popularity of the Scottish game.“
He added: “We expect to be able to announce record league fees with our member clubs for last season, and also announced the highest ever Premier Sports Cup prize money for this season’s campaign as we continue to support clubs following this difficult period.
“Everyone at the SPFL is looking forward to another memorable season of exciting football, witnessed by passionate crowds across the country.”
The top 20:
Year-on-year comparison:
Criteria explanation:
Financial Discipline - Mostly self explanatory, how the club manages their finances, as well as their security against administration or the effects of Covid-19 and how on field performance filters into financial gain.
Corporate Governance - How a club is run, taking into account the turnover of assets - young players, players signed cheap and sold for higher fees - youth development and the structure of a clubs board of directors; including separation of senior roles.
Stakeholder management - How clubs cater to the fans, which takes into account the club ownership structure and fan satisfaction; as well as stadium attendance.
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