The document discusses how companies can increase profits during an economic downturn through strategic sourcing and spend analysis. It recommends that Solusoft, an IT consulting firm, offer spend analysis and strategic sourcing services to help clients identify savings opportunities. Spend analysis can reveal 12-14% in savings on average by highlighting opportunities like unnecessary spending, duplicate payments, and contracts with unfavorable terms. The document provides an example of how $14 million in annual savings could increase a company's ROI from 18% to 22%.