Fairness opinionsMedical Devices and Supplies2011

American Medical Alert acquired by Tunstall Healthcare Group: fairness opinion by Houlihan Lokey

Announced September 22, 2011 · One-step merger · Cash plus CVR · DEFM14A filed November 17, 2011
Medical Devices and Supplies Medical Equipment Sponsor: Charterhouse Capital Partners LLP
Enterprise value
$82.3M
EV / LTM EBITDA
8.5x
EBITDA $9.7M · 22% margin
EV / LTM revenue
1.86x
revenue $44.2M
DCF discount rate
13.5%–15.5%
Perpetuity growth

Deal terms

ConsiderationCash plus CVR
Price per share$8.55
Premium
Premium basis
StructureOne-step merger
Termination fee$3.5M (4.0% of equity)
Reverse termination fee
Go-shopNone
Outside date

CVR: One contingent payment right (CPR) per share: pro rata portion of the first $5 million, plus 66.66% of proceeds in excess of $5 million, received from a Lifecomm LLC liquidity event (sale, IPO or liquidation of AMAC's interest in Lifecomm); alternatively, upon a change of control of Tunstall prior to a Lifecomm liquidity event, holders may elect $0.50 per CPR if certain financial hurdles relating to AMAC's Lifecomm interest are met. CPRs are non-transferable except in limited circumstances.

$8.55 in cash, without interest, plus one contingent payment right per share of AMAC common stock.

Implied value per share by method vs. $8.55 offer

Selected companies — EV / LTM Adjusted EBITDA $5.77 – $6.65
Selected companies — EV / NFY (CY2011E) Adjusted EBITDA $5.78 – $6.74
Precedent transactions — TV / LTM Adjusted EBITDA $6.65 – $7.54
Discounted cash flow $6.25 – $8.09

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

Opinion of Houlihan Lokey to the target board

Delivered September 22, 2011 · Fee $1.5M ($1.1M contingent on closing)

Discounted cash flow assumptions

Discount rate13.5%–15.5%
BasisWACC
Terminal valuePerpetuity growth
Perpetuity growth4.0%–5.0%
Exit multiple
Projection period2011E-2015E
Projections usedAMAC management's updated projections (four months ending December 31, 2011 through fiscal year 2015)
Implied value per share$6.25–$8.09

Present values calculated as of September 1, 2011; terminal value derived by applying perpetuity growth rates to fiscal year 2015 estimated unlevered free cash flow.

Selected public companies (5)

AlarmForce Industries Inc. · CIBER, Inc. · Convergys Corporation · Sykes Enterprises, Incorporated · TeleTech Holdings Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / LTM Adjusted EBITDA3.2x5.7x11.6x 6.0x–7.0x $5.77–$6.65
EV / NFY (CY2011E) Adjusted EBITDA3.9x4.9x12.4x 5.5x–6.5x $5.78–$6.74

Selected precedent transactions (17)

DateTargetAcquirerMultiple
Monitronics International, Inc.Ascent Media Corporation
Protection One, Inc.GTCR Golder Rauner II, L.L.C.
Brink's Home Security Holdings, Inc. (Broadview Security)Tyco International Ltd.
The Brink's CompanyBrink's Home Security Holdings, Inc. (spinoff)
Health Watch Holdings, Inc.Koninklijke Philips Electronics N.V.
Integrated Alarm Services Group, Inc.Protection One, Inc.
Lifeline Systems, Inc.Koninklijke Philips Electronics N.V.
APAC Customer Services, Inc.NCO Group, Inc.
MedComm Solutions, LLCDohmen Company
Actionline De Argentina S.A.Aegis Limited
DecisionOne Corp.Glodyne Technoserve Limited
Morse plc2e2 Limited
ICT Group, Inc.Sykes Enterprises, Incorporated
eTelecare Global Solutions, Inc.Stream Global Services, Inc.
UCMS Group Ltd.Aegis BPO Services Australia Pty Limited
Kurtzman Carson Consultants, LLCComputershare Limited
West CorporationQuadrangle Group LLC and Thomas H. Lee Partners, L.P.
MultipleLowMedianHighRange appliedImplied per share
TV / LTM Adjusted EBITDA3.8x7.2x19.0x 7.0x–8.0x $6.65–$7.54

Other analyses

AnalysisSummaryImplied per share
Review of historical trading prices and volumesHoulihan Lokey reviewed current and historical market prices and trading volume for AMAC common stock and current and historical market prices of publicly traded securities of certain other companies deemed relevant. No implied per share range was disclosed.
Third-party solicitation processHoulihan Lokey considered the results of the third-party solicitation process conducted by AMAC, with Houlihan Lokey's assistance, with respect to a possible sale of AMAC.

Aggregate fee of $1.5 million for financial advisory services, portions of which were payable during the course of the engagement and for rendering the opinion and were not contingent on completion of the merger or the conclusion of the opinion; $1.125 million contingent upon completion of the merger. Expense reimbursement and indemnification also provided.

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Management projections

Projection yearYear 1Year 2Year 3Year 4CAGR
Revenue$49.8M$56.8M$65.5M$76.6M15.4%
Revenue growth12.7%14.1%15.3%16.9%
EBITDA$11.2M$13.1M$15.6M$17.8M16.7%
EBITDA growth15.5%17.0%19.1%14.1%
EBITDA margin22%23%24%23%
Implied EV / EBITDA7.3x6.3x5.3x4.6x

Year-1 growth is against LTM at announcement ($44.2M revenue, $9.7M EBITDA); later years are year over year.

AMAC management prepared five-year stand-alone projections (fiscal 2011E-2015E) on August 22, 2011; these "updated" projections (more aggressive than the base case and less aggressive than the high case previously given to Tunstall) were the only ones the board considered and were the ones Houlihan Lokey was instructed to use. Revenue grows from $44.2 million in 2011E to $76.6 million in 2015E (14.7% CAGR), with adjusted EBITDA rising from $9.7 million (21.9% margin) to $17.8 million (23.3% margin) and net income from $3.9 million to $9.2 million. Projected unlevered free cash flow used in the DCF was $1.7 million for the four months ending December 31, 2011, then $5.1 million (2012E), $5.8 million (2013E), $6.8 million (2014E) and $7.4 million (2015E); Lifecomm results and future acquisitions were excluded.

Process notes

Single financial advisor (Houlihan Lokey) to the AMAC board; no special committee. Houlihan Lokey assumed no value attributable to the contingent payment right for purposes of its financial analyses. Executive officers and directors owning ~26% of outstanding shares entered into voting agreements with Tunstall. Sale process: 32 parties contacted in late 2010/early 2011; Tunstall and 'Company A' provided indications of interest. Merger sub is Monitor Acquisition Corp.; Tunstall and merger sub are affiliates of Charterhouse Capital Partners LLP. Expense reimbursement of up to $500,000 payable if shareholder approval is not obtained.

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