explain the advantages a TOWS matrix offers strategic managers when addressing external opportunities and threats

Using the framework already posted as a solution please answer using Internal as the criterion

And provide solution on the second part

As one prepares a TOWS matrix, the four major criteria to remember for each quadrant are:

Financial.

Customer.

Internal as the criterion

Learning and growth.

Also address How important is this criterion in developing the TOWS matrix for an organization?