Sommer Company has experienced the following results over the past three years.

Year

1

2

3

(In thousands)

Net income (loss)

$2,000

$10,000

$8,000

Depreciation and amortization

9,000

11,000

14,000

Net cash flow from operating activities

13,000

15,000

18,000

Net expenditures for plant assets

9,000

6,000

5,000

The price of Sommer’s common stock has declined steadily over the three year period. At the end of year 3, it is trading at $10 per share. Early in year 4, Bottom Fischer, who specializes in taking over poorly performing businesses, has offered shareholders of Sommer $18 per share for their stock. Why would Fischer be willing to pay such an amount? What does he see in the company that suggests value?