Rangers were one of two Scottish Premiership sides who were in the 'red line' for wages in 2018.
However, there was good news for a host of other top-flight clubs, including Aberdeen, Celtic, Hearts and Hibs.
Data analysed by Kieran Maguire, senior teacher in accounting and finance at the University of Liverpool Management School, shows the dangerous ratio of wages to income for Rangers and Dundee.
Uefa recommend that for every £100 earned in income a maximum of £70 should be paid out in wages, ie the ratio should not go above 70 per cent.
Rangers' sits at 73.8 per cent. Yet, they weren't the worse in the Premiership with relegated Dundee at an unhealthy 78.1 per cent.
However, the picture of the Scottish football as a whole is positive. Of the other teams with data, Kilmarnock, Aberdeen, Celtic, Hearts and Hibs are all well below the 70 per cent mark:
• Kilmarnock - 61.7 per cent
• Celtic - 58.4 per cent
• Hearts - 57.9 per cent
• Hibs - 55.8 per cent
• Aberdeen - 55.6 per cent
It highlights the progress clubs have made since the turn of the century when many encountered financial issues.
The data relates to the clubs' most recent financial figures and Scotland's teams are in a healthy situation compared to some of England's clubs with 17 in the above 100 per cent. Birmingham City have an astonishing ratio of 202.3 per cent.