By Rajeel Zahid
You cannot simply delete a company from Odoo views, as there are many defined constrains on its related data. So here is the brief guide how you can solve this problem.
Step 1: Get the schema of database and extract all constrains from the schema and save it somewhere.
Step 2: Make a copy of extracted constrains and change all constrains to CASCADE
(Note: If there are tables exception like you do not want to delete res.partner or res.users or ir.attachments data you can SET NULL to their constrains)
Step 3: Drop all constrains from database and alter tables with new constrains
Step 4: If also want to delete main company, update company_id (which will be new main) on usable data like website, calendar and exception tables and etc and also must update the company_id to public user to access the portal and login page.
Step 5: Delete SCSS files from database (will solve all the scss issues)
Step 6: Delete required companies
Step 7: Delete all ir.attachments which has URL like /web/content/ (will solve odoo.define issues)
Step 8: Revert the old schema by dropping all the constrains and alter the old extracted constrains
Additional: You may also have the requirement of deleting some tables which may has the 2nd or 3rd relation with res.company, so you can take care of this before Step 6
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