Fairness opinionsDiagnostics / Life Sciences2025

Akoya Biosciences acquired by Quanterix: fairness opinion by Perella Weinberg Partners and Goldman Sachs

Announced January 10, 2025 · Stock merger · All stock · DEFM14A filed April 15, 2025
Diagnostics / Life Sciences Life Sciences
Enterprise value
$286M
EV / LTM EBITDA
EBITDA $-32.0M · -37% margin
EV / LTM revenue
3.33x
revenue $86.0M
DCF discount rate
12.5%–15.3%
Perpetuity growth

Deal terms

ConsiderationAll stock
Price per share$3.73
Premium
Premium basis
StructureStock merger
Termination fee$7.0M
Reverse termination fee$9.0M
Go-shopNone
Outside date

Each share of Akoya Common Stock converted into the right to receive 0.318 shares of Quanterix Common Stock; cash in lieu of fractional shares. Implied offer price of $3.73 per Akoya share based on the Quanterix closing price of $11.73 on January 8, 2025 (Akoya closing price $2.66).

Implied value per share by method vs. $3.73 offer

Selected companies — EV / 2024E Revenue (Akoya; Akoya Mgmt. (100% PTS) Case) (Perella Weinberg Partners) $2.39 – $2.86
Selected companies — EV / 2025E Revenue (Akoya; Akoya Mgmt. (100% PTS) Case) (Perella Weinberg Partners) $2.88 – $3.53
Selected companies — EV / 2024E Revenue (Quanterix; Quanterix Mgmt. Base Case) (Perella Weinberg Partners) $14.75 – $16.45
Selected companies — EV / 2025E Revenue (Quanterix; Quanterix Mgmt. Base Case) (Perella Weinberg Partners) $14.62 – $16.51
Discounted cash flow (Perella Weinberg Partners) $0.85 – $10.25
Historical Share Price Analysis (52-week trading range) (Perella Weinberg Partners) $1.88 – $6.31
Research Analyst Price Targets (Perella Weinberg Partners) $3.00 – $5.00

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

Opinion of Perella Weinberg Partners to the target board

Delivered January 9, 2025 · Fee $3.5M ($3.5M contingent on closing), $1.0M on delivery of the opinion

Discounted cash flow assumptions

Discount rate12.5%–15.3%
Basisweighted average cost of capital of each company (same range used for both Akoya and Quanterix)
Terminal valuePerpetuity growth
Perpetuity growth2.0%–4.0%
Exit multiple
Projection period2025E-2034E
Projections usedAkoya Street Estimates, Akoya Mgmt. (15%-35% PTS) Case, Akoya Mgmt. (Excl. CDx) Case; Quanterix Street Estimates, Quanterix Mgmt. RUO Case, Quanterix Mgmt. Base Case, Quanterix Mgmt. Upside Case
Implied value per share$0.85–$10.25

Akoya implied value per share: Akoya Street Estimates $0.85-$1.78; Akoya Mgmt. (15%-35% PTS) Case $4.66-$10.25; Akoya Mgmt. (Excl. CDx) Case $3.27-$5.13. Quanterix implied value per share: Street Estimates $10.39-$15.25; Mgmt. RUO Case $13.18-$17.82; Mgmt. Base Case $20.62-$30.45; Mgmt. Upside Case $31.32-$49.06. Implied exchange ratio ranges: 0.0814x-0.1168x (Street/Street); 0.2258x-0.3365x (Akoya 15-35% PTS / Quanterix Base); 0.1487x-0.2089x (Akoya 15-35% PTS / Quanterix Upside); 0.2479x-0.2879x (Akoya Excl. CDx / Quanterix RUO). Assumed Akoya standalone would need to raise $75 million of equity at a 20% discount with 6% issuance fee, $25 million used to pay down debt; no value attributed to NOLs.

Selected public companies (7)

908 Devices Inc. · Cytek Biosciences, Inc. · Oxford Nanopore Technologies plc · Pacific Biosciences of California, Inc · Quantum-Si Incorporated · Seer, Inc. · Standard BioTools Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / 2024E Revenue (Akoya; Akoya Mgmt. (100% PTS) Case)-11.9x3.2x62.3x 2.3x–2.8x $2.39–$2.86
EV / 2025E Revenue (Akoya; Akoya Mgmt. (100% PTS) Case)-8.6x2.9x22.6x 2.0x–2.5x $2.88–$3.53
EV / 2024E Revenue (Quanterix; Quanterix Mgmt. Base Case)-11.9x3.2x62.3x 2.3x–2.8x $14.75–$16.45
EV / 2025E Revenue (Quanterix; Quanterix Mgmt. Base Case)-8.6x2.9x22.6x 2.0x–2.5x $14.62–$16.51

Other analyses

AnalysisSummaryImplied per share
Historical Share Price Analysis (52-week trading range)For reference only: 52-week intraday range ending January 8, 2025 of $1.88-$6.31 for Akoya Common Stock and $9.87-$29.70 for Quanterix Common Stock, implying an exchange ratio range of 0.1905x to 0.2125x, compared to the 0.3180x Exchange Ratio and the 0.2268x At Market Implied Exchange Ratio.$1.88–$6.31
Research Analyst Price TargetsFor reference only: five Wall Street analyst price targets each for Akoya ($3.00-$5.00) and Quanterix ($15.00-$28.00), implying an exchange ratio range of 0.1786x to 0.2000x versus the 0.3180x Exchange Ratio.$3.00–$5.00

Aggregate fee of approximately $3.5 million contingent upon consummation of the Merger; $1 million opinion fee payable on delivery of opinion, fully credited against the transaction fee. PWP also entitled to a fee equal to 10% of any break-up fee Akoya may receive, and may be entitled to a fee if Akoya engages in a capital raising transaction if the Merger is not completed.

Opinion of Goldman Sachs to the acquirer board

Delivered January 9, 2025 · Fee $4.0M ($4.0M contingent on closing)

Discounted cash flow assumptions

Discount rate12.0%–15.0%
BasisQuanterix weighted average cost of capital derived via CAPM (same range applied to standalone and pro forma, and to NOL benefits)
Terminal valueExit multiple
Perpetuity growth
Exit multiple11.0x–12.0x terminal year EV/EBITDA
Projection period2025E-2033E
Projections usedQuanterix Management Standalone Projections (standalone DCF) and Quanterix Pro Forma Projections including Quanterix Synergy Projections (pro forma DCF)
Implied value per share$35.73–$46.20

Standalone Quanterix illustrative equity value per share of $35.73-$46.20; pro forma for the Merger (including synergies and pro forma NOLs) $40.24-$52.87. Mid-year convention, discounted to present value as of December 31, 2024; present value of Quanterix NOLs 2025-2033 added.

Other analyses

AnalysisSummaryImplied per share
Illustrative Discounted Cash Flow Analysis — Quanterix Pro FormaUsing the Quanterix Pro Forma Projections (including Quanterix Synergy Projections), discount rates of 12.0%-15.0% and terminal year exit EV/EBITDA multiples of 11.0x-12.0x, Goldman Sachs derived illustrative pro forma equity values per share of Quanterix Common Stock of $40.24 to $52.87.$40.24–$52.87

Engagement letter dated September 26, 2024; transaction fee estimated at approximately $4 million, all contingent upon consummation of the transaction. Opinion delivered to the Quanterix Board that the 0.318 Exchange Ratio was fair from a financial point of view to Quanterix.

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Management projections

Projection yearYear 1Year 2Year 3Year 4Year 5CAGR
Revenue$133M$184M$245M$338M$422M33.5%
Revenue growth54.7%38.3%33.2%38.0%24.9%
EBITDA$-9.0M$20.0M$59.0M$97.0M$118M
EBITDA growth195.0%64.4%21.6%
EBITDA margin-7%11%24%29%28%
Implied EV / EBITDA14.3x4.9x3.0x2.4x

Year-1 growth is against LTM at announcement ($86.0M revenue, $-32.0M EBITDA); later years are year over year.

Akoya management prepared standalone projections for 2025-2029, extrapolated through 2034, in three scenarios: (100% PTS) Case with revenue of $118M in 2025 rising to $1,055M in 2034 (EBITDA -$16M to $399M); (15%-35% PTS) Case with revenue of $109M in 2025 to $561M in 2034 (EBITDA -$16M to $179M); and (Excl. CDx) Case with revenue of $106M in 2025 to $401M in 2034 (EBITDA -$16M to $110M). Quanterix management prepared standalone projections for 2025-2029 extrapolated through 2033, showing revenue of $155M in 2025 growing to $1,850M in 2033 with EBIT of -$44M rising to $328M and unlevered free cash flow of -$48M to $104M; Quanterix also prepared Quanterix Management Adjusted Akoya Projections (revenue $87M in 2025 to $645M in 2033), synergy estimates of approximately $40M annually by end of 2026 ($20M within the first year), and Pro Forma Projections for 2025-2033. PWP also used Wall Street consensus (Street) estimates for both companies, and Quanterix Mgmt. RUO, Base and Upside cases.

Process notes

All-stock merger of equals-style transaction with two fairness opinions: PWP for the Akoya Board (fairness of the Exchange Ratio to Akoya stockholders) and Goldman Sachs for the Quanterix Board (fairness of the Exchange Ratio to Quanterix). Because the consideration was an exchange ratio, both banks presented implied exchange ratio ranges and implied pro forma ownership rather than solely per-share values. Goldman Sachs performed only DCF analyses (Quanterix standalone and pro forma) and did not present comparable companies or precedent transactions in the disclosed summary; the Quanterix Management Adjusted Akoya Projections and Pro Forma Projections were not shared with Akoya or PWP. PWP was instructed to assume Akoya would need to raise $75 million of common equity at a 20% discount if the Merger were not completed, and to attribute no value to NOLs. Negotiation history shows earlier Quanterix offers at exchange ratios of 0.2970 before the final 0.318, plus an optional subordinated convertible note bridge facility of up to $30 million (which would reduce the exchange ratio if drawn). Telegraph Hill Partners is a significant Akoya stockholder. On March 17, 2025, Quanterix revised its 2025 revenue projection to $140-$146 million.

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