Livingston packaging factory API Foils has closed with 107 jobs expected to go.
The plant and three others in Manchester, Cheshire, Yorkshire closed after their owner has went into administration.
Across the group, 155 of the staff have been made redundant but administrator Colin Dempster of Ernst and Young said 77 staff had been kept on temporarily at the factories to fulfil remaining orders.
The company makes foils, holographic materials and other packaging, much of it for drinks and cigarette packaging. Customers included Marlboro maker Philip Morris and Taittinger champagne.
Dempster said: "The group has experienced difficulties in recent times due to the integration of its purchases, changes in regulation (specifically in relation to tobacco packaging), the loss of major customers and changes in the market.
"We will continue to trade certain parts of the business on a reduced capacity, supplying key customers who are supporting the business while we consider the Group's options.
"155 employees have been made redundant today across all four UK locations and we are providing assistance to those being made redundant."
