The eighth annual Football Distress Report said none of the 42 SPFL clubs showed "symptoms of financial distress" before the end of March.

However, the impact of the coronavirus-enforced suspension is now being felt.

Insolvency specialist Ken Pattullo said wage commitments and a reliance on gate receipts "could prove fatal".

The report found that the majority of Scottish clubs will face "financial peril" in the absence of government support should the isolation measures continue into the 2020/21 season.

"Finances are already stretched and every match that isn't played means income from matchday ticket sales and hospitality is lost," Pattullo added.

"With several matches that were still left to play across all Scottish leagues, that represents hundreds of thousands of pounds of lost income, which clubs operating on small budgets can ill afford to lose."

All Scottish sport has been suspended since March because of the pandemic, with football in Scotland paused until at least 10 June under current guidelines.

Premiership clubs earn a greater percentage of their income - 43% in 2018 - from ticket sales than any other top league in Europe, according to Uefa's latest Club Licensing Benchmark report.

First Minister Nicola Sturgeon has said football in front of fans should not be expected "any time soon", but playing games behind closed-doors will be be considered.

And Pattullo has called for clarity, pointing to England's Project Restart to resume playing without crowds.

"Scotland's top-tier clubs seem to be nowhere near having a road map towards the resumption of any form of play, and meanwhile they remain in financially-corrosive limbo," he said.

"They lack the financial clout of the English Premier League, and the cost to clubs of completing the outstanding games, when they have little or no income, could be devastating.

"While I don't believe we are looking at a doomsday scenario and most Scottish clubs will survive, I'm afraid that some insolvencies are probably inevitable among the hardest-hit clubs."