This module introduces the fundamental concepts of corporate restructuring and explores the strategic and financial circumstances that drive organizations to reorganize their operations. Learners examine the historical context of business strategy, the need and scope of restructuring, financial distress situations, and the core motives and principles guiding restructuring decisions. By understanding these foundations, learners develop a strong conceptual base for analyzing corporate restructuring strategies used in modern organizations.

This module examines the major strategies and mechanisms used in corporate restructuring. Learners explore different restructuring activities such as mergers, acquisitions, demergers, joint ventures, strategic alliances, and slump sales. The module also introduces financial valuation techniques, including Discounted Cash Flow (DCF) and Free Cash Flow (FCF) analysis using spreadsheet tools, to assess restructuring opportunities and support data-driven decision-making.

This module focuses on the practical application of corporate restructuring concepts through detailed case studies of major global organizations. Learners examine how companies such as Reliance Industries, Philips, and Sony implemented restructuring strategies to improve efficiency, competitiveness, and financial performance. The module concludes with an in-depth analysis that integrates strategic, operational, and financial perspectives for evaluating real-world restructuring outcomes.