Abstract
The capital structure is a factor affecting both the financial condition of the company and its market value. An optimal capital structure is a prerequisite for the effective functioning of the company. The purpose of the study is to substantiate the methods of optimizing the capital structure and evaluating the capital structure on the example of an oil and gas company. The article discusses the methods of forming an optimal capital structure. An assessment of the financial capital structure of «KazTransGas Aimak» JSC is given, reflecting the financial debt of the audited company on loans and external loans and the profitability of attracting external loans. The Company is proposed to optimize the capital structure by increasing the authorized and equity capital through a new issue of shares and reducing dependence on external loans and credits, obtaining capital and increasing operating profit. Research methodologyfinancial analysis, economic and statistical methods, methods of forming an optimal capital structure. The scientific significance of the study lies in the need to optimize the capital structure of the company under study based on the analysis of the capital structure and the assessment of attractiveness for many capital companies. When forming the optimal capital structure, the sectoral characteristics of the enterprise are taken into account, which, in turn, affect the sources of financing and the capital structure.