The TOWS matrix is an evolved form of SWOT analysis, designed to generate strategic options from an analysis of internal strengths and weaknesses, alongside external opportunities and threats. Its origin can be traced back to Heinz Weihrich, who intended to develop a more actionable framework than the traditional SWOT analysis. By reconfiguring the SWOT elements into the TOWS matrix, businesses can create strategies that are not only reflective but also proactive.