Once the company is out of the risk zone, it must look at the actual financial restructuring. This step, concretized by the realization of an Independent Review of activity, must facilitate its communication with its partners (suppliers, tax and social administration, financial partners). In a difficult situation, the company needs to renegotiate its debts. To do this, it must convince its partners of its ability to undertake the necessary turnaround. The support of a restructuring professional at this stage is invaluable.