Dundee United have blamed on-field failures under former boss Mixu Paatelainen for pushing the club to a £2.53 million operating loss.
Dundee-based safety module supplier fell into the red last year after the downturn in the oil and gas sector weighed heavily on its operations.
Fife technical textiles group Scott & Fyfe plunged into the red last year after price pressures and the loss of a major customer took its toll.
The Fife division of international performance pigments and coatings specialist Silberline plunged into the red last year - but believed it can return to profit.
Fife headquartered industrial laundry services firm Fishers saw losses widen in 2015 as it prepared to open its new multi-million pound super laundry.
Oil services firm Petrofac moved back into the black in the first half of 2016 despite booking a $101 million loss on a troubled gas field contract.