Fairness opinionsPhysician Groups2022

1Life Healthcare / One Medical acquired by Amazon: fairness opinion by Morgan Stanley

Announced July 21, 2022 · One-step merger · All cash · DEFM14A filed August 24, 2022
Physician Groups Primary Care
Enterprise value
$3.9B
EV / LTM EBITDA
EBITDA $-115.0M · -11% margin
EV / LTM revenue
3.58x
revenue $1.1B
DCF discount rate
12.9%–14.0%
Perpetuity growth

Deal terms

ConsiderationAll cash
Price per share$18.00
Premium
Premium basis
StructureOne-step merger
Termination fee$136M (3.5% of equity)
Reverse termination fee$195M
Go-shopNone
Outside date

Implied value per share by method vs. $18.00 offer

Selected companies — AV / CY2022E Revenue (unaffected, July 1, 2022) - Management Case A $7.75 – $12.75
Selected companies — AV / CY2022E Revenue (unaffected, July 1, 2022) - Management Case B $8.00 – $13.00
Selected companies — AV / CY2023E Revenue (unaffected, July 1, 2022) - Management Case A $8.00 – $15.75
Selected companies — AV / CY2023E Revenue (unaffected, July 1, 2022) - Management Case B $7.50 – $14.50
Precedent transactions — Premium to unaffected share price (4 weeks prior) - all-cash global public targets >$1bn since 1996 $11.59 – $14.90
Discounted cash flow $11.75 – $21.50
Discounted Equity Value Analysis - Management Case A $12.50 – $21.50
Discounted Equity Value Analysis - Management Case B $11.25 – $19.50
Precedent Transactions - Premiums Paid Analysis $11.59 – $14.90
Historical Trading Range (reference only) $6.24 – $29.79
Broker Price Targets (reference only) $7.75 – $14.75

Ranges as disclosed in the banker’s summary of analyses; the red line marks the per-share consideration.

Opinion of Morgan Stanley to the target board

Delivered July 20, 2022 · Fee $49.0M ($45.0M contingent on closing), $4.0M on delivery of the opinion

Discounted cash flow assumptions

Discount rate12.9%–14.0%
BasisWACC estimated using capital asset pricing model
Terminal valuePerpetuity growth
Perpetuity growth3.0%–4.0%
Exit multiple
Projection period2022E-2031E
Projections usedManagement Case A and Management Case B
Implied value per share$11.75–$21.50

Discounted to June 30, 2022 using midyear convention. Management Case A implied $11.75-$15.00 per share; Management Case B implied $17.00-$21.50 per share. Unlevered FCF calculated with 25% effective tax rate offset by federal and state NOLs; implied aggregate values increased by net cash and present value of a future projected common equity issuance.

Selected public companies (9)

Oak Street Health, Inc. · Cano Health, Inc. · Caremax, Inc. · Agilon Health, Inc. · Teladoc Health, Inc. · LifeStance Health, Inc. · American Well Corp. (Amwell) · Accolade, Inc. · Privia Health Group, Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
AV / CY2022E Revenue (unaffected, July 1, 2022) - Management Case A1.0x3.4x 1.5x–2.5x $7.75–$12.75
AV / CY2022E Revenue (unaffected, July 1, 2022) - Management Case B1.0x3.4x 1.5x–2.5x $8.00–$13.00
AV / CY2023E Revenue (unaffected, July 1, 2022) - Management Case A0.6x2.3x 1.0x–2.0x $8.00–$15.75
AV / CY2023E Revenue (unaffected, July 1, 2022) - Management Case B0.6x2.3x 1.0x–2.0x $7.50–$14.50
AV / CY2022E Revenue (July 19, 2022 multiples, reference only)1.4x4.0x
AV / CY2023E Revenue (July 19, 2022 multiples, reference only)0.9x2.7x

Other analyses

AnalysisSummaryImplied per share
Discounted Equity Value Analysis - Management Case AApplied 1.5x-2.5x NTM revenue multiple to estimated NTM revenue as of year-end 2024, discounted to June 30, 2022 at a 14.8% cost of equity.$12.50–$21.50
Discounted Equity Value Analysis - Management Case BApplied 1.5x-2.5x NTM revenue multiple to estimated NTM revenue as of year-end 2024, discounted to June 30, 2022 at a 14.8% cost of equity.$11.25–$19.50
Precedent Transactions - Premiums Paid AnalysisAll-cash transactions with global public targets >$1 billion since 1996 announced on or before June 30, 2022; 27-year average premium of 40.1%. Applied a 40.0%-80.0% premium range to 1Life's July 1, 2022 closing price.$11.59–$14.90
Historical Trading Range (reference only)52-week period ending July 19, 2022: low closing price of $6.24 (May 11, 2022) and high of $29.79 (August 5, 2021). 30- and 60-day VWAPs ending July 1, 2022 of $8.38 and $8.25.$6.24–$29.79
Broker Price Targets (reference only)Analyst price targets published on or before July 1, 2022 ranged from $9.00 to $17.00 undiscounted; discounted 12 months at 14.8% cost of equity to $7.75-$14.75.$7.75–$14.75

Fee of approximately $49 million; $4 million paid following delivery of the opinion and the remainder contingent upon consummation of the Merger.

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Management projections

Projection yearYear 1Year 2Year 3Year 4Year 5CAGR
Revenue$1.7B$2.4B$2.9B$3.4B$3.9B23.0%
Revenue growth54.8%40.7%22.6%16.0%14.5%
EBITDA$-50.0M$73.0M$194M$307M$445M
EBITDA growth165.8%58.2%45.0%
EBITDA margin-3%3%7%9%12%
Implied EV / EBITDA53.4x20.1x12.7x8.8x

Year-1 growth is against LTM at announcement ($1.1B revenue, $-115.0M EBITDA); later years are year over year.

1Life management prepared two sets of standalone projections used by the board and Morgan Stanley: Management Case A (long range projections 2022-2025 with extrapolations 2026-2031, created March 2022) and Management Case B (the 2021 Iora-related projections - 1Life Case, Iora Base Case and Iora Synergies - combined, extrapolated through 2031 and updated for actual NOLs). Management Case A projects revenue of $1,089 million in 2022E growing to $5,730 million in 2031E, with Adjusted EBITDA of $(115) million in 2022E rising to $1,146 million in 2031E and unlevered FCF of $(325) million to $710 million. Management Case B projects revenue of $1,114 million in 2022E growing to $9,963 million in 2031E, with Adjusted EBITDA of $(103) million to $1,822 million and unlevered FCF of $(262) million to $977 million; both cases assume a standalone capital raise of $300 million at the end of 2022 and a 25% effective tax rate offset by $869 million federal and $568 million state NOLs.

Process notes

Single financial advisor (Morgan Stanley) to the 1Life board; no special committee. Merger Agreement included Amazon commitment to provide up to $300 million of senior unsecured interim debt financing to 1Life in up to ten $30 million monthly tranches beginning March 2023. Amazon reverse termination fee of $195 million payable if antitrust closing conditions not satisfied; expense reimbursement up to $20 million if stockholder approval not obtained. Morgan Stanley's public trading benchmarks using July 19, 2022 market data, historical trading range and broker price targets were presented for reference only and not part of the fairness analysis. Morgan Stanley disclosed prior fees of ~$5-15 million from Amazon and ~$20-40 million from 1Life over the prior two years and is currently a lender to Amazon.

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