Fairness opinionsMedical Devices and Supplies2022

Abiomed acquired by Johnson & Johnson: fairness opinion by Goldman Sachs

Announced November 1, 2022 · Tender offer · Cash plus CVR · SC 14D9 filed November 15, 2022
Medical Devices and Supplies Medical Devices
Enterprise value
$17B
EV / LTM EBITDA
55.9x
EBITDA $306M · 23% margin
EV / LTM revenue
12.83x
revenue $1.3B
DCF discount rate
11.5%–13.0%
Exit multiple

Deal terms

ConsiderationCash plus CVR
Price per share$380.00
Premium47.0%
Premium basisCash Amount of $380.00 vs. October 28, 2022 closing price of $258.06 (54% based on Consideration NPV of $396.96; 61% based on $415.00 including nominal CVR value)
StructureTender offer
Termination fee$550M (2.9% of equity)
Reverse termination fee
Go-shopNone
Outside date

CVR: One non-tradeable CVR per Share providing contingent cash payments of up to $35.00 per Share: $17.50 if worldwide Net Sales of the Products exceed $3.7 billion during the 2028 Measurement Period (reduced to $8.75 if achieved later during the 2028-29 Measurement Period); $7.50 upon FDA approval of a PMA or PMA supplement for use of an Impella Product Family device in STEMI/Anterior STEMI patients without cardiogenic shock on or prior to January 1, 2028; and $10.00 upon the earliest of the STEMI Recommendation Milestone, HRPCI Milestone or Cardiogenic Shock Milestone (Class I recommendation in the ACC/AHA Clinical Practice Guideline).

$380.00 in cash per Share plus one non-tradeable CVR worth up to $35.00; Goldman Sachs calculated the NPV of one CVR at $16.96, for a Consideration NPV of $396.96 per Share.

Implied value per share by method vs. $380.00 offer

Precedent transactions — EV / LTM Revenue $189.00 – $285.00
Discounted cash flow $334.00 – $441.00
Illustrative Present Value of Future Share Price Analysis $259.00 – $498.00
Premia Paid Analysis $299.00 – $446.00
CVR Net Present Value $16.96

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

Opinion of Goldman Sachs to the target board

Delivered October 31, 2022 · Fee $105M ($105M contingent on closing)

Discounted cash flow assumptions

Discount rate11.5%–13.0%
BasisWACC derived using CAPM; mid-year convention
Terminal valueExit multiple
Perpetuity growth7.4%–9.6%
Exit multiple16.0x–20.0x NTM EBITDA (terminal year, as of March 31, 2032)
Projection periodOctober 1, 2022 - March 31, 2032 (FY2023E-FY2032E)
Projections usedCompany Management Projections
Implied value per share$334.00–$441.00

Implied perpetuity growth rates of 7.4% to 9.6%; net cash as of September 30, 2022 added; fully diluted shares as of October 28, 2022 (treasury stock method).

Selected public companies (12)

Edwards Lifesciences Corporation · Omnicell, Inc. · DexCom, Inc. · Insulet Corporation · Intuitive Surgical, Inc. · Align Technology, Inc. · Masimo Corporation · Penumbra, Inc. · STERIS plc · ResMed Inc. · Stryker Corporation · Globus Medical, Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
Last 1-Month Average EV/NTM Revenue (High Growth MedTech Selected Companies average; Company 8.6x)7.8x
Last 6-Month Average EV/NTM Revenue (High Growth MedTech Selected Companies average; Company 9.1x)7.7x
Last 1-Year Average EV/NTM Revenue (High Growth MedTech Selected Companies average; Company 10.5x)9.3x
Last 5-Year Average EV/NTM Revenue (High Growth MedTech Selected Companies average; Company 12.7x)9.4x
Last 1-Month Average EV/NTM EBITDA (Profitable MedTech Selected Companies average)16.0x
Last 6-Month Average EV/NTM EBITDA (Profitable MedTech Selected Companies average)17.2x
Last 1-Year Average EV/NTM EBITDA (Profitable MedTech Selected Companies average)20.9x

Selected precedent transactions (16)

DateTargetAcquirerMultiple
2022-01-06Vocera Communications, Inc.Stryker Corporation13.2x EV/LTM Revenue
2021-09-13Itamar Medical Ltd.ZOLL Medical Corporation9.9x EV/LTM Revenue
2021-08-06Intersect ENT, Inc.Medtronic Public Limited Company10.7x EV/LTM Revenue
2021-07-29Misonix, Inc.Bioventus Inc.7.0x EV/LTM Revenue
2021-01-21Preventice Solutions, Inc.Boston Scientific Corporation7.8x EV/LTM Revenue
2021-01-20Cardiva Medical, Inc.Haemonetics Corporation7.3x EV/LTM Revenue
2020-12-18BioTelemetry, Inc.Koninklijke Philips N.V.6.4x EV/LTM Revenue
2020-10-28Z-Medica, LLCTeleflex Incorporated8.1x EV/LTM Revenue
2019-08-07Avedro, Inc.Glaukos Corporation15.4x EV/LTM Revenue
2018-09-20Mazor Robotics LtdMedtronic Public Limited Company25.2x EV/LTM Revenue
2017-12-07Entellus Medical, Inc.Stryker Corporation7.7x EV/LTM Revenue
2017-09-05NeoTract, Inc.Teleflex Incorporated13.3x EV/LTM Revenue
2017-06-28The Spectranetics CorporationKoninklijke Philips N.V.7.5x EV/LTM Revenue
2017-06-19NOVADAQ Technologies Inc.Stryker Corporation7.7x EV/LTM Revenue
2017-02-13ZELTIQ Aesthetics, Inc.Allergan plc6.8x EV/LTM Revenue
2016-02-01Sage Products, LLCStryker Corporation6.5x EV/LTM Revenue
MultipleLowMedianHighRange appliedImplied per share
EV / LTM Revenue6.4x7.8x25.2x 7.2x–11.3x $189.00–$285.00

Other analyses

AnalysisSummaryImplied per share
Implied Premia AnalysisCompared $380.00 Cash Amount, $396.96 Consideration NPV and $415.00 (cash plus nominal CVR value) to: 10/28/22 closing price of $258.06 (47%/54%/61%), 30-Day VWAP of $255.50 (49%/55%/62%), 60-Day VWAP of $257.73 (47%/54%/61%), Median Analyst Price Target of $305.00 (25%/30%/36%) and 52-Week High of $371.35 (2%/7%/12%).
Illustrative Present Value of Future Share Price AnalysisApplied NTM EV/Revenue multiples of 8.7x to 12.7x to FY2024E, FY2025E and FY2026E revenue in the Company Management Projections to derive future equity values per Share as of March 31, 2023, 2024 and 2025, discounted back to September 30, 2022 at an 11.8% cost of equity.$259.00–$498.00
Premia Paid AnalysisReviewed 72 all-cash transactions announced since January 1, 2016 involving U.S. public healthcare targets with transaction value between $1 billion and $20 billion; median premium 35%, 25th percentile 16%, 75th percentile 73%. Applied 16%-73% to the $258.06 closing price on October 28, 2022.$299.00–$446.00
CVR Net Present ValueDiscounted the estimated Milestone Payments (per the CVR Estimates) to present value as of September 30, 2022 at an 11.8% cost of equity (CAPM), deriving an NPV of one CVR of $16.96 and a Consideration NPV of $396.96 per Share.$16.96

Aggregate fee estimated at approximately $105 million, all contingent upon consummation of the Transactions, which includes a fee of up to approximately $9 million contingent upon achievement of the Milestones (assuming the maximum potential Milestone Payments is achieved). Engagement letter dated October 28, 2022.

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Management projections

Projection yearYear 1Year 2Year 3Year 4Year 5CAGR
Revenue$1.6B$2.3B$2.9B$3.5B$4.0B25.3%
Revenue growth23.3%37.6%30.3%19.5%15.0%
EBITDA$460M$724M$1.0B$1.3B$1.5B34.8%
EBITDA growth50.3%57.4%40.6%27.8%16.6%
EBITDA margin28%32%35%37%37%
Implied EV / EBITDA37.2x23.6x16.8x13.1x11.3x

Year-1 growth is against LTM at announcement ($1.3B revenue, $306M EBITDA); later years are year over year.

Abiomed management prepared non-public, risk-adjusted Company Management Projections for fiscal years 2023 through 2032 (fiscal year ends March 31), provided to the Board, to Goldman Sachs and (FY2023-FY2028 only) to Johnson & Johnson for diligence. Revenue grows from $602 million for Q3-Q4 FY2023E and $1,333 million in FY2024E to $5,337 million in FY2032E; Adjusted EBITDA grows from $158 million (Q3-Q4 FY2023E) / $306 million (FY2024E) to $2,081 million in FY2032E, with unlevered free cash flow rising from $76 million to $1,273 million. The projections also included CVR Estimates as to the timing of achievement of the Milestones, and assume completion of the STEMI DTU and PROTECT IV studies in FY2025 and the RECOVER IV study in FY2026.

Process notes

Single financial advisor (Goldman Sachs) delivering an opinion to the Abiomed Board; no special committee. Two-step tender offer followed by a Section 251(h) merger. Consideration includes a non-tradeable CVR of up to $35.00 per share, and Goldman's analyses were presented on three consideration values ($380.00 cash, $396.96 Consideration NPV, $415.00 including nominal CVR). Goldman Sachs was not asked to and did not solicit interest from other parties; the Company did not conduct pre-signing market outreach. Termination fee negotiated down from an initial 3.5% proposal ($672 million) to $550 million (2.9% of fully diluted equity value including nominal CVR value); the Company's proposed regulatory reverse break fee of $870 million was not included in the final agreement. Goldman Sachs has ongoing relationships with Parent (J&J), including as a dealer in its commercial paper program and as advisor on the consumer health separation. Aggregate upfront cash consideration referenced as $16.6 billion.

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