TVs are quickly becoming viewers’ second screen — a phenomenon made crystal-clear as networks aired their season finales last month.

The live ratings for the shows — across all networks tumbled 30 and 40 percent from a year ago as viewers more and more turned to their mobile devices for entertainment.

The the result are coming at a very inopportune time: as networks begin to talk their book to Madison Avenue, which is about to place some $70 billion in TV ad commitments.

Only six of 61 returning network show finale episodes saw an uptick in ratings versus the prior year, according to Nielsen numbers for live plus same-day TV viewing in the 18-to-49-year-old category.

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