A leading AI technology firm BOOM, is publicly traded on the US stock market with shares currently valued at $$15$ each. Some information from its annual report of Year $2023,$ is presented in the following tables $($Unit$=1000).$

Compute the cash flow from assets $($CFFA$)$ of BOOM for the year $2023$ and show how you interpret the number you get for CFFA.

In a noteworthy turn of events, Elon Musk, a renowned billionaire, has expressed keen interest in acquiring all outstanding shares of BOOM at an attractive price of $$30$ per share. Despite the enticing offer, the management team has promptly declined Musk's proposal, opting instead to deploy a series of strategic measures aimed at foiling the

acquisition bid. Discuss whether the management team is acting in the shareholders$$ best interest and explain your answer.