Scotland's top flight clubs continue to rely on gate receipts more than any of Europe's other major leagues, according to a new UEFA report.

European football's governing body has published its latest benchmarking report, which looks at the financial health of the continent's clubs as a whole and compares data from each top league from the 2016 financial year.

The study shows that Scottish football continues to be in fairly robust financial health but has a balance of income that places it apart from many of its peers, with matchday attendance playing a key role.

The Premiership ranked 15th amongst Europe's top divisions for total revenue, two places up from last year.

A total figure of €148m (£131m) placed the league just ahead of Norway's Eliteserien and directly behind Sweden's Allsvenskan. The average revenue per club was €12.3m (£10.9m).

According to the figures provided to UEFA, 37% of that revenue came from gate receipts, a higher proportion than any of the other leagues in the top 20. The percentage remained unchanged from the previous year's report.

Attendances in the top flight rose by more than 15%, with Rangers' promotion to the Premiership accounting for part of the rise.

Celtic joined a small club of eleven teams who had total attendance of over a million with 1,039,794 spectators going through the turnstiles, putting them eight in UEFA's table. City rivals Rangers were 13th with 933,964 spectators.

That helped Scotland to a ranking of 10th in Europe by average gate receipts.

The report also worked out how much each individual supporter was worth to clubs.

UEFA calculated an "average yield per spectator", factoring in season tickets, single match tickets, premium ticketing and sponsorship to put a figure on individual spend.

It calculated that the average yield per attendee in Scotland was €21.70 (£19.20), with Italy, Switzerland, Germany, Spain and England the only higher ranked leagues.

While gate receipts accounted for a large of chunk of the money flowing into Scottish clubs' accounts, the percentage coming from broadcast contracts was markedly lower than others.

Scotland ranked 15th in the list by average club broadcast revenue with an aggregate figure of €19m (£16.83m). It accounted for 13% of total revenue with a club average of €1.6m (£1.41m) each.

Sponsorship and commercial revenue provided an equal amount to gate receipts overall, accounting for another 37% of revenue.

European club revenues overall have more than tripled this century.

The growth varies considerably across the continent, with commercial driving the 'top 12' clubs' growth, TV revenues driving the smaller clubs in larger leagues, and UEFA revenue increases benefiting the clubs in smaller leagues.

While UEFA has increased prize money for the Champions League and Europa League in the last few years, and will add to the prize pot again, Scottish clubs haven't benefited as much as they could have.

Celtic have reached the Champions League in the last two seasons but in the last financial year Scotland took in less UEFA competition money than any other top 20 leagues. No Scottish side progressed through Europa League qualifying.

The club average wage bill in Scotland was €8.3m (£7.35m), placing it 14th in the list of the top 20 leagues by wage spend. Underlying growth was measured at 12% while wages account for 67% of total revenue.

Within Scottish football there is a huge variation between individual spend on wages and the same is true of transfers.

Only three Scottish clubs were (relatively small) net spenders in the transfer market in 2016 with the remaining nine all making net profit of varying amounts.

UEFA reported a record number of profitable leagues since it began reporting but Scotland was not one of them.

Only two clubs reported operating profits for the year and they were between zero and 10%. The remaining ten clubs all showed an operating loss, with four by a margin of over 20%.

The bottom-line figures showed that five of the top flight teams reported profits for the year of between 0% and 20%, with seven teams posting losses that varied within the same margin.

Celtic's Europa League opponents Zenit St Petersburg topped the list with a net profit of €77m (£68.2m), the third highest on record,which UEFA attributed to player sales.

Net debt continued to fall across Europe and the good news for Scottish football is that the Premiership doesn't even feature in UEFA's list of the top 20 leagues by debt.

The league was also by far the best in Europe when it came to the ratio of assets to liabilities.

That strong showing was down to nine of the clubs owning their own stadium, with the other three partially included as club assets.