Fairness opinionsOutsourced Services2017

Advisory Board Healthcare acquired by Optum: fairness opinion by Allen

Announced August 29, 2017 · One-step merger · All cash · DEFM14A filed October 11, 2017
Outsourced Services Consulting Sponsor: UnitedHealth Group Incorporated (NYSE: UNH)
Enterprise value
$1.3B
EV / LTM EBITDA
10.3x
EBITDA $126M · 23% margin
EV / LTM revenue
2.36x
revenue $550M
DCF discount rate
7.5%–8.8%
Exit multiple

Deal terms

ConsiderationAll cash
Price per share$52.65
Premium
Premium basis
StructureOne-step merger
Termination fee$42.0M (3.5% of equity)
Reverse termination fee
Go-shopNone
Outside date

Implied value per share by method vs. $52.65 offer

Selected companies — Firm Value / CY2017E Adjusted EBITDA $39.66 – $53.66
Selected companies — Firm Value / CY2018E Adjusted EBITDA $41.07 – $56.19
Precedent transactions — Firm Value / LTM Adjusted EBITDA $44.97 – $57.15
Precedent transactions — Firm Value / NTM Adjusted EBITDA $52.26 – $67.13
Discounted cash flow $45.30 – $63.39
Research analyst price targets (informational only) $31.00 – $45.00
Historical trading performance - 3 months ended Jan 11, 2017 (informational only) $31.95 – $43.76
Historical trading performance - 12 months ended Jan 11, 2017 (informational only) $26.50 – $46.55

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

Opinion of Allen to the target board

Delivered August 28, 2017 · Fee $12.7M ($12.7M contingent on closing)

Discounted cash flow assumptions

Discount rate7.5%–8.8%
Basisestimates of ABCO's weighted average cost of capital
Terminal valueExit multiple
Perpetuity growth
Exit multiple8.0x–11.0x FY2021E Adjusted EBITDA
Projection period2H2017E-2021E
Projections usedwhole company forecasts (ABCO management)
Implied value per share$45.30–$63.39

Standalone unlevered after-tax free cash flows discounted to present value as of June 30, 2017; stock-based compensation treated as a cash expense.

Selected public companies (18)

Quintiles IMS Holdings, Inc. · Cerner Corp. · Premier, Inc. · Allscripts Healthcare Solutions, Inc. · Inovalon Holdings, Inc. · Quality Systems, Inc. · Huron Consulting Group Inc. · Navigant Consulting Inc. · Computer Programs & Systems Inc. · IHS Markit Ltd. · Verisk Analytics · Gartner Inc. · CoStar Group Inc. · Tyler Technologies Inc. · Guidewire Software Inc. · Blackbaud Inc. · RealPage Inc. · Ebix Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
Firm Value / CY2017E Adjusted EBITDA6.6x15.3x44.1x 9.5x–12.5x $39.66–$53.66
Firm Value / CY2018E Adjusted EBITDA6.2x13.9x34.9x 9.0x–12.0x $41.07–$56.19

Selected precedent transactions (15)

DateTargetAcquirerMultiple
2017-07WebMD Health Corp.Internet Brands, Inc.
2017-01CEB Inc.Gartner, Inc.
2016-08Press Ganey Holdings, Inc.EQT Partners Inc.
2016-06Cardon Outreach, LLCMedData, Inc.
2016-04Verisk Analytics, Inc. (Healthcare Business)Veritas Capital Fund Management, L.L.C.
2016-02Brightree LLCResMed Inc.
2016-02Truven Health Analytics Inc.International Business Machines Corporation
2015-11MedAssets, Inc.Pamplona Capital Management LLC
2015-08Merge Healthcare Inc.International Business Machines Corporation
2015-07Altegra Health Inc.Emdeon Inc.
2014-12Royall & Company, Inc.The Advisory Board Company
2014-04iHealth Technologies, Inc.Connolly, LLC
2012-07Sunquest Information Systems, Inc.Roper Technologies, Inc.
2012-04Thomson Reuters Corporation (Healthcare Business)Veritas Capital Fund Management, L.L.C.
2011-08Emdeon Inc.Blackstone Group L.P, Hellman & Friedman LLC
MultipleLowMedianHighRange appliedImplied per share
Firm Value / LTM Adjusted EBITDA9.6x13.4x19.2x 12.0x–15.0x $44.97–$57.15
Firm Value / NTM Adjusted EBITDA8.9x11.3x18.2x 11.0x–14.0x $52.26–$67.13

Other analyses

AnalysisSummaryImplied per share
Research analyst price targets (informational only)Publicly available one-year forward research analysts' stock price targets for ABCO common stock as of January 11, 2017 (last trading day before Elliott Associates, L.P. disclosed an 8.3% stake): $31.00 to $45.00 per share, median $38.00.$31.00–$45.00
Historical trading performance - 3 months ended Jan 11, 2017 (informational only)Low to high closing prices for ABCO common stock during the three-month period ended January 11, 2017 of approximately $31.95 to $43.76 per share.$31.95–$43.76
Historical trading performance - 12 months ended Jan 11, 2017 (informational only)Low to high closing prices for ABCO common stock during the 12-month period ended January 11, 2017 of approximately $26.50 to $46.55 per share.$26.50–$46.55

Estimated transaction fee of approximately $12.7 million, a portion payable upon consummation of the education transaction and the remainder upon consummation of the merger; no separate opinion fee disclosed. Allen & Company received no compensation for investment banking services to ABCO, Optum/UnitedHealth or Vista during the prior two years.

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Management projections

Projection yearYear 1Year 2Year 3Year 4CAGR
Revenue$585M$624M$670M$720M7.2%
Revenue growth6.4%6.7%7.4%7.5%
EBITDA$293M$313M$339M$368M7.9%
EBITDA growth132.5%6.8%8.3%8.6%
EBITDA margin50%50%51%51%
Implied EV / EBITDA4.4x4.2x3.8x3.5x

Year-1 growth is against LTM at announcement ($550M revenue, $126M EBITDA); later years are year over year.

Allen & Company used ABCO management's forecasts (referred to as the "forecasts," including "whole company forecasts") covering the second half of fiscal year 2017 through fiscal year 2021, plus separate "Evolent information" regarding ABCO's interest in Evolent Health. The DCF used unlevered after-tax free cash flows over 2H2017E-2021E with FY2021E Adjusted EBITDA as the terminal-value metric; Adjusted EBITDA was defined as EBITDA adjusted to add back stock-based compensation and certain non-recurring expenses. Specific revenue and EBITDA dollar amounts were not included in the sliced sections.

Process notes

Two-part transaction: Optum acquired ABCO's health care business via merger while ABCO's education business was simultaneously sold to a Vista Equity Partners affiliate (Vista Fund VI) under a separate education purchase agreement ($1.55 billion enterprise value bid). Implied per-share merger consideration of $54.29 equals $52.65 cash plus a $1.64 per-share estimated Evolent Amount. Only Allen & Company's opinion is contained in this slice; the background references multiple "financial advisors" (including Goldman Sachs, which acted in the process) and Elliott Associates' 8.3% Schedule 13D stake preceding the strategic review. ABCO termination fee to Optum is $42 million (~3.5% of the pro rata equity value of the merger); education purchase agreement fees to Education Buyer are $47 million (fiduciary out, ~4%) or $42 million (~3.5%) if terminated following termination of the merger agreement. Optum may terminate after December 28, 2017 in specified circumstances if the education transaction has not closed; no reverse termination fee payable by Vista.

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