Business incorporates three critically linked relationships – between a Corporate, its Bank and its Accountant. Whilst all three share a common desire for the business’ success, measurement thereof comes in the form of financial statements which each of them views with different needs and concerns in mind:
- Banks analyze financial statements in assessing credit and to satisfy themselves that borrowers have the ability to both service and repay debt;
- Accountants are concerned with an entity’s ability to continue as a going concern;
- Corporate management wants to know how and where they can improve on past performance and avert possible disaster.
Optimist is a comprehensive financial diagnostic and strategic analysis tool designed to improve business performance that allows all of these needs to be fulfilled in a dynamic and user friendly way.

Optimist is the common connective language between a Business, its Bank and its Accountant.
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