Orkney based jewellery firm Ortak which was placed into administration last week closed three of its stores and paid off 28 staff.
The retails outlets closed include the firm's Glasgow Buchanan Street shop along with stores in Edinburgh and Stirling.
Nine staff based in Orkney paid off
Nine of the staff being made redundant are based at Ortak's Headquarters in Kirkwall, Orkney.
It is understood that administrators BDO still plan to sell the business as a going concern. But industry insiders have signalled that difficult trading conditions for the entire retail sector will prove a challenge to selling the business on.
The firm continues to employ 127 staff across stores in Scotland and England.
Its remaining shops continue to trade as normal.