Fairness opinionsMedical Devices and Supplies2026

Avanos Medical acquired by American Industrial Partners: fairness opinion by J.P. Morgan

Announced April 14, 2026 · One-step merger · All cash · DEFM14A filed June 10, 2026
Medical Devices and Supplies Medical Devices Sponsor: American Industrial Partners (AIP, LLC)
Enterprise value
$1.3B
EV / LTM EBITDA
14.7x
EBITDA $86.8M · 12% margin
EV / LTM revenue
1.81x
revenue $701M
DCF discount rate
10.5%–12.5%
Perpetuity growth

Deal terms

ConsiderationAll cash
Price per share$25.00
Premium
Premium basisClosing price of $14.53 per share on April 13, 2026 (referenced by JP Morgan)
StructureOne-step merger
Termination fee$37.5M (3.0% of equity)
Reverse termination fee
Go-shopNone
Outside date

Implied value per share by method vs. $25.00 offer

Selected companies — FV / CY2026E Adjusted EBITDA $12.75 – $23.50
Precedent transactions — FV / LTM Adjusted EBITDA $9.75 – $21.75
Discounted cash flow $17.75 – $24.75

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

Opinion of J.P. Morgan to the target board

Delivered April 13, 2026 · Fee $20.0M ($17.0M contingent on closing)

Discounted cash flow assumptions

Discount rate10.5%–12.5%
BasisWACC derived using the capital asset pricing model and JP Morgan's professional judgment and experience
Terminal valuePerpetuity growth
Perpetuity growth2.0%–3.0%
Exit multiple
Projection period2026E-2028E
Projections usedCompany management Forecasts (approved by the Board for JP Morgan's use)
Implied value per share$17.75–$24.75

Discounted to present value as of March 31, 2026; adjusted for estimated net debt of $98 million as of March 31, 2026 and present value of net operating losses of $6.7 million; assumed a maximum of 49.32 million fully diluted shares outstanding.

Selected public companies (10)

Align Technology, Inc. · Bioventus Inc. · CONMED Corporation · Enovis Corporation · Envista Holdings Corporation · Haemonetics Corporation · ICU Medical, Inc. · Integra LifeSciences Holdings Corporation · LivaNova PLC · Varex Imaging Corporation

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
FV / CY2026E Adjusted EBITDA9.4x 7.0x–12.6x $12.75–$23.50

Selected precedent transactions (12)

DateTargetAcquirerMultiple
2025-07-21ZimVie Inc.ARCHIMED
2024-12-11Patterson Companies, Inc.Patient Square Capital
2024-08-13Baxter International Inc. (Vantive Kidney Care segment)The Carlyle Group
2024-04-11STERIS plc (Dental segment)Peak Rock Capital
2023-09-25LimaCorporate S.p.A.Enovis Corporation
2021-09-08Smiths Group plc (Smiths Medical)ICU Medical, Inc.
2018-04-10Analogic CorporationAltaris Capital Partners, LLC
2017-02-15Johnson & Johnson (Codman Neurosurgery)Integra LifeSciences Holdings Corporation
2016-10-06Pfizer Inc. (Hospira Infusion Systems)ICU Medical, Inc.
2015-06-17Welch AllynHill-Rom Holdings, Inc.
2015-02-26Sorin S.p.A.Cyberonics, Inc.
2012-06-11BSN medicalEQT VI
MultipleLowMedianHighRange appliedImplied per share
FV / LTM Adjusted EBITDA10.7x 6.3x–13.4x $9.75–$21.75

Other analyses

AnalysisSummaryImplied per share
Historical stock price referenceJP Morgan compared its implied per share ranges to the closing price of the Common Stock of $14.53 per share on April 13, 2026 and to the Merger Consideration of $25.00 per share.

Estimated fee of approximately $20 million, $3 million of which became payable at public announcement of the Merger and the remainder contingent on consummation. Aggregate fees over prior two years: approximately $0.2 million from the Company and approximately $16.5 million from AIP and its portfolio companies.

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Management projections

Projection yearYear 1Year 2Year 3CAGR
Revenue$716M$761M$809M6.3%
Revenue growth2.1%6.3%6.3%
EBITDA$95.0M$120M$142M22.3%
EBITDA growth9.4%26.3%18.3%
EBITDA margin13%16%18%
Implied EV / EBITDA13.4x10.6x9.0x

Year-1 growth is against LTM at announcement ($701M revenue, $86.8M EBITDA); later years are year over year.

Management's internal long-range plan ("Forecasts"), together with extrapolations prepared at management's direction, covered fiscal years 2026E-2028E (with 2025A actuals) and was provided to the Board, JP Morgan, AIP, Sponsor A and Sponsor C. Revenue grows from $716 million in 2026E to $809 million in 2028E; Adjusted EBITDA (including SBC) from $95 million to $142 million; Unlevered Free Cash Flow from $46 million to $77 million (2025A: revenue $701 million, Adjusted EBITDA $87 million, UFCF $11 million). JP Morgan relied on these Forecasts for its DCF and applied forecasted 2026 Adjusted EBITDA and LTM Adjusted EBITDA (through March 31, 2026) in its multiples analyses.

Process notes

Single financial advisor (J.P. Morgan) delivered an oral opinion on April 13, 2026, confirmed in writing the same date, to the Avanos Board. Competitive process: AIP raised its bid from $22.25 (April 7) to $24.00 (April 12) and ultimately to $25.00 per share, while a competing bidder ("Sponsor A") bid $23.50, $24.20 and $25.00 per share; the Board preferred AIP for signing/closing certainty. A Negotiation Committee of the Board negotiated merger agreement terms with Alston & Bird as counsel; Sidley Austin represented AIP. Company termination fee of $37,500,000 (negotiated around ~2%-3.5% of fully diluted equity value; AIP's final draft was approximately 3.1%). If Avanos fails to pay the fee, it must also pay Parent's enforcement costs plus interest up to a $5,000,000 expenses cap. Equity commitment letter from AIP funds the entire merger consideration (no debt financing condition). JP Morgan disclosed prior relationships with AIP portfolio companies (~$16.5 million of fees over two years) and is agent bank/lender under Avanos' credit facility.

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