Neil Doncaster, group chief executive of the SPFL, said the report demonstrated the scale of football’s contribution to communities across the country.
“This new research underlines the hugely significant economic contribution of our clubs and fans right across the country,” he said.
The study also captures the increasing economic significance of women’s football following the integration of the SWPL into the SPFL Group in the 2022/23 season.
Attendances in the women’s game have risen steadily, accompanied by increased commercial investment and visibility.
Clubs are also competing more regularly in European competitions.
SWPL managing director Fiona McIntyre said the findings showed that growth on the pitch was being matched off it.
“It’s extremely encouraging to see independent research clearly demonstrating the positive economic impact of both the men’s and women’s game in Scotland,” she said.
“We are incredibly proud of the progress of the women’s game, with growing attendances, increased investment and rising commercial interest helping to drive that contribution.”
