Restructuring is relevant for companies that have free capital and need to expand for development purposes, as well as for companies that have relatively large problems with financial results and the relevant indicators indicate the necessary changes. Motives of the restructuring may be different, the authors put forward the following reasons: operation operational synergy, financial synergy, diversification, economic motives. Restructuring is one of the key methods for company’s financial position strengthening. Motives of restructuring are various, but the objective is company's value increase and the strengthening of financial position. The authors investigate the essence of the company's financial strategy, studied restructuring as a modern approach of company development in the crisis period, as well as the company's valuation and financial analysis methods, which were used for restructuring. Manuscript profile