The analysis discusses C3.ai (AI) and its change in leadership, including Tom Siebel stepping down due to health issues. The recent quarterly performance showed a 20% revenue decline year-over-year. However, despite the negative news and revenue decline the analyst is upgrading the stock to a buy, but indicates the current CEO will advise the new incoming CEO. The company has $700 million in cash and equivalents with zero debt, positioning it favorably. Customer satisfaction is measured by the net promoter score. I calculate the fair value of the stock at $32 and the current market price is only $16 the analyst concludes that it's an upgrade to a buy.