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INTERNATIONAL JOURNAL OF ENGINEERING MANAGEMENT AND
SOCIAL SCIENCES

(An International Peer-Reviewed Multi-Disciplinary Journal)
ISSN : 3139-065X
www.ijemss.com
Title

Corporate restructuring as a tool for financial recovery evidence from India

Publication Details
Journal : International Journal of Engineering Management and Social Sciences (IJEMSS)
ISSN : 3139-065X
Volume

1

Issue

4

Year

2026


August
2026

Authors

Author
Mr. Akash M

Scholar ID: Updated Soon
Scholar URL: Updated Soon
Author
Dr. Manoj Kumara N V

Scholar ID: Updated Soon
Scholar URL: Updated Soon
Abstract

Corporate restructuring is a key strategy for financially distressed companies to achieve financial recovery and long-term sustainability. In India, firms adopt restructuring methods such as debt restructuring, business restructuring, mergers, demergers, and insolvency resolution under the IBC, 2016 to enhance financial and operational performance. This study analyses the impact of corporate restructuring on selected Indian companies using secondary data from annual reports, NSE, BSE, Money control, RBI publications, and research articles. Financial performance is assessed by comparing two years before and after restructuring using ROA, ROE, Debt-Equity Ratio, Current Ratio, and Net Profit Margin. The findings indicate that effective corporate restructuring improves profitability, liquidity, and overall financial sustainability