Source: Warhammer Fantasy: 4th Edition

Change Formation
URL Copied!

A unit can also change its formation by adding or reducing the number of ranks in which it is deployed. For example, a unit of 2 ranks may increase its depth to 3 ranks by moving models from the front two ranks to form a new third line. A unit must surrender half of its move to either add or deduct one rank. A unit may therefore add or deduct 2 ranks if it does not move at all.

change-formation-1
A unit of 12 models in two ranks.
change-formation-2
A unit of 12 models in two ranks reforms into three ranks.
change-formation-3
A unit of 12 models in three ranks reforms into two ranks.