When companies need to undergo a restructuring due to financial pressures, they typically employ various forecasting methods to assess their future financial viability and make informed decisions. Here are some commonly used forecasting methods:

1. Financial Ratio Analysis: Companies analyze their financial statements and calculate key ratios to evaluate their financial health. Ratios such as profitability ratios (e.g., gross profit margin, net profit margin), liquidity ratios (e.g., current ratio, quick ratio), and solvency ratios (e.g., debt-to-equity ratio, interest coverage ratio) provide insights into the company's financial position and help forecast future performance.
2. Cash Flow Forecasting: Cash flow forecasting involves estimating the timing and amount of cash inflows and outflows. By projecting future cash flows, companies can identify potential cash shortages or surpluses and take appropriate actions to manage their financial situation.
3. Trend Analysis: Trend analysis involves examining historical data to identify patterns and trends. By analyzing past financial and operational performance, companies can extrapolate trends into the future and forecast future outcomes. This method assumes that historical patterns will continue in the future.
4. Scenario Analysis: Scenario analysis involves constructing and evaluating multiple scenarios based on different assumptions about future events. Companies create best-case, worst-case, and base-case scenarios to assess the potential impact of various factors on their financials. This helps them understand the range of possible outcomes and make contingency plans accordingly.
5. Market Research and Industry Analysis: Companies conduct market research and analyze industry trends to understand the market dynamics and anticipate changes that may impact their financial performance. This includes evaluating factors such as customer preferences, competitive landscape, technological advancements, and regulatory changes.
6. Expert Opinions and Management Judgment: Companies often rely on the expertise of internal and external stakeholders, including management, industry experts, financial advisors, and consultants. These individuals provide insights and opinions based on their experience and knowledge, which can inform the restructuring decisions.
7. Sensitivity Analysis: Sensitivity analysis involves assessing how changes in key variables or assumptions impact the financial forecasts. By varying inputs such as sales volumes, pricing, production costs, or interest rates, companies can evaluate the sensitivity of their financial projections and identify areas of vulnerability.
8. Econometric Modeling: Econometric modeling is a statistical method used to analyze historical data and identify relationships between different economic variables. By applying these models, companies can make forecasts based on the expected behavior of the variables driving their financial performance.

It's important to note that different companies may use a combination of these methods, depending on their specific circumstances and the availability of data. Additionally, external factors such as the industry sector, market conditions, and the company's size and resources can influence the choice of forecasting methods.