Fairness opinionsPharmaceutical Services2024

Catalent acquired by Novo Holdings / Novo Nordisk: fairness opinion by Citi

Announced February 5, 2024 · One-step merger · All cash · DEFM14A filed April 15, 2024
Pharmaceutical Services CDMO Sponsor: Novo Holdings A/S (wholly owned by the Novo Nordisk Foundation)
Enterprise value
$17B
EV / LTM EBITDA
22.9x
EBITDA $720M · 16% margin
EV / LTM revenue
3.75x
revenue $4.4B
DCF discount rate
9.8%–10.9%
Exit multiple

Deal terms

ConsiderationAll cash
Price per share$63.50
Premium
Premium basisFebruary 2, 2024 closing price of $54.41 per share (unaffected)
StructureOne-step merger
Termination fee$345M (2.9% of equity)
Reverse termination fee$584M
Go-shopNone
Outside dateFebruary 5, 2025

Implied value per share by method vs. $63.50 offer

Selected companies — EV / CY2024E Adjusted EBITDA $32.70 – $78.35
Precedent transactions — TV / LTM Adjusted EBITDA (applied to Catalent FY2024E adjusted EBITDA) $27.90 – $42.05
Discounted cash flow $43.55 – $66.10
52-week historical intraday trading range (informational) $31.45 – $74.49
Wall Street analyst price targets (informational) $36.75 – $53.30
Premiums paid analysis - unaffected closing price (informational) $65.40 – $76.30
Premiums paid analysis - 60-day VWAP (informational) $51.65 – $60.30

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

Opinion of Citi to the target board

Delivered February 4, 2024 · Fee $63.0M ($58.0M contingent on closing), $5.0M on delivery of the opinion

Discounted cash flow assumptions

Discount rate9.8%–10.9%
BasisWACC
Terminal valueExit multiple
Perpetuity growth
Exit multiple13.5x–17.5x FY2028 Adjusted EBITDA
Projection periodlast nine months of FY2024-FY2028 (fiscal years ending June 30)
Projections usedBase Case Projections (Catalent management)
Implied value per share$43.55–$66.10

Present values calculated as of September 30, 2023; stock-based compensation treated as a cash expense and the potential net present value of Catalent's tax attributes taken into account.

Selected public companies (5)

Charles River Laboratories International, Inc. · ICON public limited company · Lonza Group AG · Siegfried Holding AG · Thermo Fisher Scientific Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / CY2024E Adjusted EBITDA12.7x14.0x22.7x 12.7x–22.7x $32.70–$78.35

Selected precedent transactions (8)

DateTargetAcquirerMultiple
2021-09Vectura Group plcPMI Global Services Inc.
2021-05UDG Healthcare plcClayton, Dubilier & Rice, LLC
2020-12Recipharm AB (publ)EQT AB
2019-08Cambrex CorporationPermira Advisors LLC
2017-09Cook Pharmica LLCCatalent, Inc.
2017-06Albany Molecular Research, Inc.The Carlyle Group Inc. / GTCR LLC
2017-05Patheon N.V.Thermo Fisher Scientific Inc.
2016-12Capsugel S.A.Lonza Group AG
MultipleLowMedianHighRange appliedImplied per share
TV / LTM Adjusted EBITDA (applied to Catalent FY2024E adjusted EBITDA)13.8x16.6x17.4x 13.8x–17.4x $27.90–$42.05

Other analyses

AnalysisSummaryImplied per share
52-week historical intraday trading range (informational)Historical intraday prices of Common Stock during the 52-week period ended February 2, 2024.$31.45–$74.49
Wall Street analyst price targets (informational)Publicly available Wall Street research analysts' one-year forward price targets discounted to February 2, 2024 using a discount rate of 11.4%.$36.75–$53.30
Premiums paid analysis - unaffected closing price (informational)Premiums paid in selected all-cash M&A transactions with implied transaction values greater than $10 billion announced January 1, 2014 through February 2, 2024 involving publicly traded U.S. targets; a 20%-40% premium range applied to the February 2, 2024 closing price of $54.41 per Share.$65.40–$76.30
Premiums paid analysis - 60-day VWAP (informational)Same 20%-40% premium range applied to the 60-day VWAP of Common Stock through February 2, 2024 of $43.06 per Share.$51.65–$60.30

Aggregate fee currently estimated at approximately $63 million; $5 million payable upon delivery of the opinion and approximately $58 million contingent upon consummation. Citi may also be entitled to an additional discretionary fee of up to $10 million. Citi received approximately $2.5 million in fees from Novo Nordisk for lending/debt services in the prior two years.

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Management projections

Projection yearYear 1Year 2Year 3Year 4CAGR
Revenue$4.6B$4.9B$5.3B$5.7B7.6%
Revenue growth4.4%6.4%8.8%7.8%
EBITDA$947M$1.1B$1.2B$1.4B13.8%
EBITDA growth31.5%12.9%15.2%13.1%
EBITDA margin21%22%23%24%
Implied EV / EBITDA17.4x15.4x13.4x11.8x

Year-1 growth is against LTM at announcement ($4.4B revenue, $720M EBITDA); later years are year over year.

Catalent management prepared two sets of unaudited forecasts for fiscal years 2024-2028: the Base Case Projections (standalone, prepared September 2023) and the Novo Case Projections (illustrative upside reflecting a strategic acquisition, prepared early November 2023). Base Case: revenue of $4,400 million in FY2024E growing to $5,726 million in FY2028E, with adjusted EBITDA of $720 million rising to $1,394 million and unlevered free cash flow of $443 million in FY2024E to $262 million in FY2028E. Novo Case: revenue of $4,450 million in FY2024E to $6,757 million in FY2028E and adjusted EBITDA of $750 million to $1,750 million. The Catalent Board focused on the Base Case Projections and directed Citi to rely solely on them.

Process notes

Two financial advisors were engaged by Catalent (Citi and J.P. Morgan), but only Citi delivered a fairness opinion; J.P. Morgan acted as financial advisor without rendering an opinion (fee ~$58 million, all contingent on closing). Citi was directed by the Catalent Board to use and rely solely on the Base Case Projections (not the Novo Case Projections, which were shared with the Novo Parties in diligence). Deal includes a post-closing 'Carve-Out' involving the sale of certain Catalent facilities/businesses to Novo Nordisk. Elliott Investment Management was a shareholder involved in a voting agreement discussion. Merger agreement includes an End Date of February 5, 2025, automatically extendable by three months on each of four occasions.

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