Fairness opinions › Bankers

Goldman Sachs: healthcare fairness opinions

43 opinions in healthcare transactions, 2010-2026 — 36 to the target board, 3 to the acquirer, 4 to a special committee. Each links to the filing and the full summary of analyses.

Opinions
43
2010-2026
Typical DCF discount rate
8.5%–10.0%
median of low / high · n=42
Terminal method
perpetuity growth 31 · exit multiple 11
Median disclosed fee
$25.0M
n=41

Deals

AnnouncedTargetAcquirerSegment EVEV/EBITDAEV/RevDCF rate
2026-06-25 BIO-TECHNE Merck Diagnostics / Life Sciences $11B26.2x9.33x9.0%–10.5%
2026-03-02 Select Medical WCAS, et. al. Hospitals $3.9B8.0x0.68x10.0%–12.0%
2025-10-20 Hologic Blackstone / TPG Medical Devices and Supplies $18B14.1x4.53x8.5%–10.5%
2025-09-22 Premier Patient Square Capital Outsourced Services $2.6B10.9x2.68x8.5%–10.5%
2025-03-19 ProAssurance The Doctors Outsourced Services $1.3B12.4x1.13x7.5%–9.0%
2025-01-10 Akoya Biosciences Quanterix Diagnostics / Life Sciences $286M3.33x12.5%–15.3%
2023-10-17 Olink Holding AB Thermo Fisher Scientific Diagnostics / Life Sciences $3.0B591.4x14.79x10.5%–11.5%
2023-08-07 Tabula Rasa HealthCare Nautic Partners / ExactCare Pharmacy Digital / HealthTech $570M27.1x1.58x13.0%–15.5%
2022-11-01 Abiomed Johnson & Johnson Medical Devices and Supplies $17B55.9x12.83x11.5%–13.0%
2022-09-05 Signify Health CVS Health Physician Groups $7.3B33.0x8.60x9.5%–11.5%
2022-05-24 Covetrus Clayton, Dubilier & Rice Distribution and Equipment Services $4.0B14.0x0.81x9.0%–11.5%
2022-01-10 Apria Owens & Minor Distribution and Equipment Services $1.7B12.0x1.48x7.5%–9.0%
2021-09-02 Hill-Rom Holdings Baxter International Medical Devices and Supplies $12B17.6x3.89x7.0%–9.0%
2021-01-04 Magellan Health Centene Managed Care $2.0B15.6x0.45x7.0%–8.0%
2020-08-02 Varian Medical Systems Siemens Healthineers Medical Devices and Supplies $16B29.4x5.18x8.0%–9.0%
2019-07-29 Genomic Health Exact Sciences Diagnostics / Life Sciences $2.4B32.2x5.27x9.0%–10.0%
2019-03-27 WellCare Health Plans Centene Managed Care $17B14.5x0.62x7.0%–8.3%
2018-07-23 LifePoint Health Apollo Global Management Hospitals $5.6B7.5x0.88x7.0%–8.5%
2017-12-03 Aetna CVS Health Managed Care $71B12.1x1.18x7.0%–8.5%
2017-12-03 CVS Health Aetna Pharmacy / Infusion $90B7.2x0.49x7.0%–8.5%
2017-06-19 Parexel International Pamplona Capital Management Pharmaceutical Services $5.0B13.9x2.39x8.5%–10.0%
2017-04-23 C. R. Bard Becton Dickinson Medical Devices and Supplies $25B20.1x6.47x6.0%–7.0%
2016-10-31 Team Health Holdings Blackstone Physician Groups $5.9B11.5x1.27x7.5%–8.5%
2016-08-09 Press Ganey Holdings EQT Digital / HealthTech $2.4B16.1x6.28x8.0%–10.0%
2016-05-27 FEI Thermo Fisher Scientific Diagnostics / Life Sciences $4.1B15.1x3.73x9.5%–11.5%
2016-04-27 ExamWorks Group Leonard Green & Partners Physician Groups $2.0B11.5x2.05x7.0%–8.0%
2015-08-06 Merge Healthcare IBM Watson Health Digital / HealthTech $1.0B19.5x3.97x10.0%–12.0%
2015-05-13 Pall Danaher Diagnostics / Life Sciences $14B20.5x4.88x9.0%–11.0%
2014-11-03 Covance Laboratory Corporation of America Pharmaceutical Services $5.6B12.6x2.21x8.0%–10.0%
2014-06-15 Covidien Medtronic Medical Devices and Supplies $56B17.5x4.94x8.0%–9.0%
2013-04-29 Conceptus Bayer HealthCare Medical Devices and Supplies $1.1B28.0x6.79x9.0%–12.0%
2012-10-24 PSS World Medical McKesson Distribution and Equipment Services $1.9B10.6x0.84x8.0%–10.5%
2012-07-09 AMERIGROUP Wellpoint Healthcare Networks Managed Care $4.8B12.3x0.53x9.5%–11.5%
2012-04-18 Catalyst Health Solutions SXC Health Solutions Managed Care $4.7B19.1x0.72x8.0%–9.5%
2011-10-24 HealthSpring Cigna Managed Care $3.8B7.0x0.71x10.0%–12.0%
2011-02-14 Emergency Medical Services Clayton, Dubilier & Rice Physician Groups $3.2B10.2x1.12x9.5%–10.5%
2011-02-07 Beckman Coulter Danaher Diagnostics / Life Sciences $6.8B8.4x1.86x7.0%–9.0%
2010-12-13 Dionex Thermo Fisher Scientific Diagnostics / Life Sciences $2.0B17.8x4.44x8.0%–10.0%
2010-09-07 ResCare Onex Behavioral Health $549M5.3x0.34x8.0%–9.0%
2010-05-24 Odyssey Healthcare Gentiva Health Services Home-Based Services $939M9.8x1.33x9.5%–11.0%
2010-05-17 Virtual Radiologic Providence Equity Partners Physician Groups $294M9.5x2.19x9.0%–11.0%
2010-05-17 Psychiatric Solutions Universal Health Services Behavioral Health $3.0B8.7x1.60x7.5%–9.0%
2010-05-06 inVentiv Health Thomas H. Lee Partners Pharmaceutical Services $1.2B7.3x1.18x9.5%–10.5%

Segments: Diagnostics / Life Sciences (8) · Medical Devices and Supplies (7) · Managed Care (6) · Physician Groups (5) · Digital / HealthTech (3) · Distribution and Equipment Services (3) · Pharmaceutical Services (3) · Hospitals (2) · Outsourced Services (2) · Behavioral Health (2) · Pharmacy / Infusion (1) · Home-Based Services (1)

Discount rates Goldman Sachs has used

DealDiscount rateTerminalGrowth / exitImplied per share
BIO-TECHNE 2026 9.0%–10.5% exit multiple 3.2%–5.4% $58.00–$72.00
Select Medical 2026 10.0%–12.0% perpetuity growth 1.5%–2.5% $15.04–$25.33
Hologic 2025 8.5%–10.5% perpetuity growth 2.0%–3.0% $66.67–$99.09
Premier 2025 8.5%–10.5% perpetuity growth 1.0%–2.0% $27.59–$36.58
ProAssurance 2025 7.5%–9.0% exit multiple 0.7x–1.1x $16.81–$28.93
Akoya Biosciences 2025 12.0%–15.0% exit multiple 11.0x–12.0x $35.73–$46.20
Olink Holding AB 2023 11.0%–12.0% perpetuity growth 3.5%–4.5% $18.76–$24.36
Tabula Rasa HealthCare 2023 13.0%–15.5% perpetuity growth 2.5%–3.5% $5.01–$10.48
Abiomed 2022 11.5%–13.0% exit multiple 7.4%–9.6% $334.00–$441.00
Signify Health 2022 9.5%–11.5% exit multiple 0.9%–4.6% $22.23–$30.43
Covetrus 2022 9.0%–11.5% perpetuity growth 2.5%–3.5% $14.76–$27.02
Apria 2022 7.5%–9.0% perpetuity growth 0.0%–2.0% $31.74–$43.99
Magellan Health 2021 7.0%–8.0% exit multiple -0.6%–1.7% $85.55–$100.89
Varian Medical Systems 2020 8.0%–9.0% perpetuity growth 2.3%–2.8% $153.00–$198.00
Genomic Health 2019 9.0%–10.0% perpetuity growth 2.0%–4.0% $49.03–$69.83
WellCare Health Plans 2019 7.0%–8.3% perpetuity growth 2.3%–2.8% $286.00–$413.00
LifePoint Health 2018 7.0%–8.5% exit multiple 6.0x–7.5x $58.90–$89.05
Aetna 2017 6.5%–7.5% perpetuity growth 1.5%–2.5% $159.50–$235.50
CVS Health 2017 6.5%–7.5% perpetuity growth 1.5%–2.5% $159.50–$235.50
Parexel International 2017 8.5%–10.0% perpetuity growth 2.5%–3.5% $60.33–$90.45
C. R. Bard 2017 6.0%–7.0% perpetuity growth 1.0%–1.5% $234.53–$313.83
Team Health Holdings 2016 7.5%–8.5% perpetuity growth 2.0%–3.0% $43.20–$74.65
Press Ganey Holdings 2016 7.5%–9.0% perpetuity growth 3.5%–4.5% $26.75–$49.50
FEI 2016 9.5%–11.5% perpetuity growth 2.5%–3.5% $79.81–$111.30
ExamWorks Group 2016 7.0%–8.0% perpetuity growth 3.0%–4.0% $29.06–$55.39
Merge Healthcare 2015 10.0%–12.0% exit multiple 4.4%–7.8% $5.87–$8.24
Pall 2015 9.0%–11.0% perpetuity growth 3.0%–4.0% $73.00–$113.00
Covance 2014 8.0%–10.0% perpetuity growth 2.5%–3.5% $87.58–$134.41
Covidien 2014 8.0%–9.0% perpetuity growth 1.0%–2.0% $71.85–$94.02
Conceptus 2013 9.0%–12.0% exit multiple 3.0x–5.0x $22.00–$36.30
PSS World Medical 2012 6.3%–8.3% perpetuity growth 1.0%–2.5% $23.13–$45.05
AMERIGROUP 2012 9.5%–11.5% perpetuity growth 1.5%–3.5% $70.21–$112.59
Catalyst Health Solutions 2012 8.0%–9.5% perpetuity growth 2.5%–3.5% $50.97–$90.22
HealthSpring 2011 10.0%–12.0% exit multiple 5.0x–6.5x $54.12–$70.67
Emergency Medical Services 2011 9.5%–10.5% perpetuity growth 1.5%–2.5% $55.49–$72.16
Beckman Coulter 2011 7.0%–9.0% perpetuity growth 1.0%–3.0% $62.20–$115.80
Dionex 2010 8.0%–10.0% exit multiple 12.0x–17.0x $98.72–$139.27
ResCare 2010 8.0%–9.0% perpetuity growth -1.0%–1.0% $10.47–$17.15
Odyssey Healthcare 2010 9.5%–11.0% perpetuity growth 1.0%–3.0% $20.23–$28.64
Virtual Radiologic 2010 9.0%–11.0% perpetuity growth 2.0%–3.0% $13.87–$18.88
Psychiatric Solutions 2010 7.5%–9.0% perpetuity growth 2.0%–3.0% $22.67–$43.18
inVentiv Health 2010 9.5%–10.5% perpetuity growth 0.0%–2.0% $24.65–$34.34

Peer companies Goldman Sachs selects most often

Bruker Corporation (4) · Agilent Technologies, Inc. (3) · Thermo Fisher Scientific Inc. (3) · LHC Group, Inc. (3) · Amedisys, Inc. (3) · MEDNAX, Inc. (3) · PerkinElmer, Inc. (3) · Humana Inc. (3) · Danaher Corporation (2) · Edwards Lifesciences Corporation (2) · DexCom, Inc. (2) · Insulet Corporation (2) · Stryker Corporation (2) · Globus Medical, Inc. (2) · Laboratory Corporation of America Holdings (2) · Quest Diagnostics Incorporated (2) · Tenet Healthcare Corporation (2) · Universal Health Services, Inc. (2) · Abbott Laboratories (2) · Baxter International Inc. (2)

Precedent transactions Goldman Sachs cites most often

First Health Group Corp. / Coventry Health Care, Inc. (4) · HealthSpring, Inc. / Cigna Corporation (4) · Cotiviti Holdings, Inc. / Verscend Technologies, Inc. (3) · WellChoice, Inc. / WellPoint, Inc. (3) · Coventry Health Care, Inc. / Aetna Inc. (3) · Health Net, Inc. / Centene Corporation (3) · Humana Inc. / Aetna Inc. (3) · Sierra Health Services, Inc. / UnitedHealth Group Incorporated (3) · PacifiCare Health Systems, Inc. / UnitedHealth Group Incorporated (3) · Oxford Health Plans, Inc. / UnitedHealth Group Incorporated (3) · Mid Atlantic Medical Services, Inc. / UnitedHealth Group Incorporated (3) · Integrated DNA Technologies, Inc. / Danaher Corporation (2) · HMS Holdings Corp. / Gainwell Acquisition Corp. (2) · Cigna Corporation / Anthem, Inc. (2) · Amil Participações S.A. / UnitedHealth Group Incorporated (2)

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