New figures from PwC reinforce other recent data highlighting the woes of hotels in Aberdeen during 2017.
The professional services firm said Granite City hotels were less than two-thirds full last year (62.1%) as the oil and gas downturn hit them hard, against occupancy rates of 83.7% for Edinburgh and 82.1% for Glasgow.
PwC said the average revenue per available room in Aberdeen fell to £35.92, from £38.28 the year before, as the average daily rate dropped to £57.89 from £61.24.
Last month, figures from accountancy and business advisory firm BDO showed Aberdeen hotels had the worst occupancy rates in the UK last year.