Optimum’s Accounts Director, Michael Blaken, explores the knowledge of our businesses that we need to have to be able to achieve the earnings owners dream of, and/or the value that they would consider or like to sell it for. The challenge of working back from that dream point that we hope is in the future, and what we need to know and consider now to be able to achieve it, is not an easy one on the face of it, but it is possible and an important planning exercise.