Fewer Scottish businesses are failing, according to a report by professional services firm KPMG.
Challenges remain for certain sectors, however, with oil and gas firms continuing to struggle despite the price of oil beginning to climb.
The latest figures reveal an 11% drop to 214 in the number of corporate insolvency appointments from April to June 2015 compared to the same period in 2014.
A quarterly comparison with the first three months of this year shows a 14% increase in business failings to 214, but KPMG say the overall trend remains positive.
There were 16% fewer insolvency appointments made in the first six months of 2015 at 402, compared to the same period of the previous year.
Administrations, which typically affect larger organisations, increased by 33% but liquidations, which tend to affect smaller businesses, decreased by 14% to 194.
Blair Nimmo, head of restructuring for KPMG in Scotland, said: “Despite some uncertainties, the overall picture remains positive for the majority of businesses in Scotland, most of whom are on a fairly stable footing and looking to the future with confidence.
“This is reflected by the overall downward trend in the number of corporate insolvency appointments made in 2015.”
He said the national figures mask ongoing challenges facing businesses in certain industries. Oil and gas continues to struggle even as the price of oil begins to climb.
He added: “The summer budget went some way to relieving the pressure on the industry but challenges remain and the next six to 12 months will be an indicator of the sector’s resilience.”