UK farm incomes decreased in 2018 due to rising costs and a drop in the value of potatoes and oilseed rape.
More than half of Scottish farms would have made a loss last year without subsidy support, despite average farm incomes being at a six-year high.
Farm incomes enjoyed a welcome 36% boost in 2017, according to the latest official statistics from the Scottish Government.
Almost 60% of Scottish farmers earned less than the legal minimum agricultural wage in 2015-16.
Scottish farmers earned £96 million more in 2016 than in the previous year, according to latest official Government estimates.
The 'Brexit boost' for agriculture caused by the weakening of sterling is predicted to lead to an increase in farm profits this year and next.