More than 40 jobs have been lost at an engineering firm in Dumfries after the business went into administration.
Penman Engineering specialises in the design and construction of armoured military and security vehicles
Joint administrators Blair Nimmo and James Lumb, from KPMG, said 44 staff had been made redundant.
The remaining 17 members of staff have been kept on to help the administration process.
In 2017 the company, which has been running since 1859, was rescued from a previous administration but cash pressures have made the business unsustainable.
Blair Nimmo, head of restructuring at KPMG, said: “Penman Engineering has a long heritage of producing highly specialised armoured vehicles from its base in the south of Scotland.
“The company’s experienced, knowledgeable team has worked tirelessly to find long-term sustainable solutions, but – regrettably – cashflow challenges have left the owners with no other choice but administration.
“Our focus as administrators will be on assessing what options are available for the business and ensuring clients and impacted staff members are fully supported throughout this difficult process.
“This includes working closely with Skills Development Scotland, via their PACE team, to support those who have been made redundant.”