The article discusses how companies merge and acquire each other to create and develop corporate structures. It looks at the stages of integrating companies through reorganization processes and the financing needed for these operations. The study shows that the success of mergers and acquisitions depends on evaluating and selecting the right companies. Different factors like company type, nationality, and integration method play a role in the process. Effective integration requires significant financial resources and careful evaluation of companies involved. Valuing companies for mergers and acquisitions can be done using different methods.