If your wages to turnover ratio is 120% there are three things you can do

1 do nothing and keep pumping capital into a loss making business. Not the preferred option for business owners who want to profit from a business.

2 increase your turnover to reduce your wages expenditure as a percentage of sales.
Limited opportunity to do this in Scotland. Player values have slumped and contracts of saleable assets are ticking down.

3 reduce the actual cash amount you spend on wages. Run lighter but fitter. Quality over quantity.

I'm available.