The head of Deloitte's Sports Business Group has warned that Scottish clubs face "significant revenue reduction and operating losses" with closed door games.
The Premiership is due to return in August after the coronavirus caused the 2019-20 campaign to be ended early.
But it will be some time before fans are allowed into stadiums to watch their teams, raising the real possibility of Celtic taking on Rangers or Hearts facing Hibs with no fans in the ground.
That will have a huge impact on Scottish clubs in particular, as they generate 48.3 per cent of their income on matchdays.
That's the highest figure in Europe, dwarfing Belgium's Pro League and Sweden's Allsvenskan in second and third place with 26 per cent and 25 per cent respectively.
Aside from matchday revenue, the Premiership receives 30.4 per cent of its income through sponsorship and commercial partnerships and the remaining 21.3 per cent from broadcasting.
The latter will be significantly boosted by the new TV deal with Sky Sports, worth £160 million over five seasons, which kicks in from next term.
The report stated: “The Scottish Premiership clubs’ revenues increased by 3 per cent to £212m (€240m) in 2018/19.
“The presence of both Old Firm clubs in the UEFA Europa League helped to deliver overall matchday and commercial growth.
“Matchday revenues, boosted by a fourth successive season of attendances growth, comprised 48 per cent of total revenue – the highest amongst the European top-tier leagues analysed in this report.
“Central distributions from the SPFL will be boosted by a new, long-term, domestic broadcast rights agreement commencing in 2020/21, which is anticipated to deliver a 20 per cent increase on the existing arrangement.”
With the study analysing the 2018/19 and conducted prior to the Covid-19, Deloitte partner Dan Jones has predicted "significant revenue reduction and operating losses" ahead in European football.
