Restructuring a Financially Troubled Company

Five Key Steps to Success- Identify and focus on core competencies and
Not all restructuring efforts are created equal.  Whenoperations and develop a plan to dispose of the
a financially troubled company recognizes thatnon-core or unprofitable business units;
dramatic change is required to ensure survival, a clear 
focus on these five elements will lead to a successful- Develop an ideal restructuring blueprint that assesses
restructuring effort.the company’s debt capacity under worst case
By the time a company finds itself in trouble, severaloperating conditions, which establishes new, sustainable
avoidable missteps have occurred that effectivelycredit parameters that ensure future operating viability.
paralyze the company and jeopardize its survival.  
Fortunately, many of these effects turn out to beOnce progress has been made on these five key
reversible; provided, of course, that a solid restructuringsteps, it’s time to focus on implementation.  Again,
plan is developed and employed in a decisivecommunication plays the key role when attempting to
manner. persuade stakeholders on the wisdom and viability of
A case in point is the typical high growth company thatthe restructuring plan.  Management and its financial
rapidly expands based on success in its coreadvisor need to convey their vision to constituents and
competency.  Many of these businesses seekprovide a plausible pathway for recovery and future
growth through acquisition, both horizontally andgrowth.  Often, though, implementing the plan involves
vertically, and in doing so begin to tread on unfamiliarmore than simply creating and communicating it.  The
ground—growing too large, too fast until a change inplan’s viability is usually dependent upon an infusion
the economic cycle or industry reduces volume, salesof fresh capital.  A bridge loan or debtor-in-possession
wane, and margins decline resulting in operating losses(DIP) financing (in the case of a Chapter 11) is often
and negative cash flow.  Soon, thereafter, cashrequired to successfully move from concept to
resources dissipate, suppliers get stretched, bankreality.  In this case, it is critical to identify collateral
covenants are violated and the company movesearly and be able demonstrate how other creditors will
dangerously close to defaulting on its loans. benefit from the new priority borrowing.
1. It is critical at that point for the financial advisor toAs the company stabilizes, exits non-core operations,
communicate with management and the Board thatre-establishes and grows its core business, exchanges
drastic, immediate action is required to ensure thedebt for equity under a plan--ultimately returning to
company's existence.   What the company needssolvency and creating new value--it is important to
most is a crisis management plan that addresses fivedraw on the skills of a talented financial restructuring
key steps that, if properly implemented, will provide theadvisor who possesses a combination of experience
best opportunity for a successful turnaround.and restructuring knowledge, which will prove critical to
 the success of the process.  After the restructuring is
- Immediately develop a realistic cash budget that iscomplete, the Board may find it advantageous to hire
updated on a timely basis and that accuratelynew management to take the reins and guide the
forecasts the company’s cash position and needsredesigned company forward according to its new
at all times;business plan.
 In the final analysis, the value of a restructuring advisor
- Communicate, Communicate, Communicate –is measured from the perspective of the various
Open a dialog with all of the company’sstakeholders--customers, employees, creditors and
constituencies and stakeholders to instill confidence inshareholders—many of whom will directly benefit
the restructuring effort;from a revitalized company that is economically sound
 and operationally viable, which will be most attainable
- Identify operating expenses that can be eliminatedby focusing on the five key steps to success identified
and/or materially reduced;above.