Fairness opinionsSpecialty Outpatient Facilities2010

Dialysis Corporation of America acquired by U.S. Renal Care: fairness opinion by Dresner Partners

Announced April 14, 2010 · Tender offer · All cash · SC 14D9 filed April 22, 2010
Specialty Outpatient Facilities Dialysis
Enterprise value
$112M
EV / LTM EBITDA
14.1x
EBITDA $8.0M · 8% margin
EV / LTM revenue
1.13x
revenue $98.9M
DCF discount rate
12.0%–16.0%
Perpetuity growth

Deal terms

ConsiderationAll cash
Price per share$11.25
Premium72.0%
Premium basisclosing price per share on April 13, 2010, the last full trading day prior to announcement (Dresner separately cited a 73% premium to the unaffected closing price of $6.52 on April 12, 2010)
StructureTender offer
Termination fee$2.5M
Reverse termination fee
Go-shopNone
Outside date

Implied value per share by method vs. $11.25 offer

Selected companies — EV / LTM EBITDA $6.20 – $7.24
Selected companies — EV / LTM Revenues $6.96 – $11.00
Selected companies — Price / LTM Earnings $4.20 – $4.80
Precedent transactions — Combined precedent transaction analysis (EV/LTM EBITDA and EV/patient) $5.16 – $12.06
Discounted cash flow $6.08 – $9.21
Historical Trading Range Analysis $4.15 – $7.70
Premiums Paid Analysis $8.76 – $10.38

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

Opinion of Dresner Partners to the target board

Delivered April 13, 2010 · Fee $0.5M ($0.5M contingent on closing)

Discounted cash flow assumptions

Discount rate12.0%–16.0%
BasisCompany's weighted average cost of capital calculated using the Capital Asset Pricing Model and the betas of the Selected Companies
Terminal valuePerpetuity growth
Perpetuity growth2.0%–4.0%
Exit multiple
Projection periodthrough December 31, 2014
Projections usedCompany management's financial projections, with sensitivity analyses on treatment and revenue growth, reimbursement rates, payor mix, operating expenses and capital expenditures
Implied value per share$6.08–$9.21

Unlevered free cash flow defined as projected earnings before interest and minority interest expense and after taxes, plus D&A, less capex, plus stock-based compensation, adjusted for working capital changes. Equity value derived by adding cash, subtracting interest-bearing debt and the value of minority interests in consolidated subsidiaries, then dividing by total shares outstanding.

Selected public companies (2)

Fresenius Medical Care AG & Co. (DB: FME) · DaVita, Inc. (NYSE: DVA)

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / LTM EBITDA 7.0x–8.0x $6.20–$7.24
EV / LTM Revenues 0.8x–1.2x $6.96–$11.00
Price / LTM Earnings 14.0x–16.0x $4.20–$4.80

Selected precedent transactions (4)

DateTargetAcquirerMultiple
2006-02Fresenius Medical Care AG/ Renal Care Group, Inc. (100 centers)National Renal Institutes, Inc. (DSI Holding Company)
2005-07DaVita, Inc./Gambro Healthcare US (70 centers)Renal America, Inc. (Renal Advantage, Inc.)
2005-05Renal Care Group, Inc.Fresenius Medical Care AG
2004-12Gambro Healthcare USDaVita, Inc.
MultipleLowMedianHighRange appliedImplied per share
Aggregate transaction value / LTM EBITDA 6.0x–8.0x
Aggregate transaction value / current patients ($ per patient) 45000.0x–65000.0x
Combined precedent transaction analysis (EV/LTM EBITDA and EV/patient) $5.16–$12.06

Other analyses

AnalysisSummaryImplied per share
Historical Trading Range AnalysisClosing prices for periods ended April 12, 2010: three months $6.20-$6.92; six months $6.20-$7.37; one year $4.15-$7.70. The $11.25 consideration represents a 73% premium to the unaffected $6.52 close on April 12, 2010, a 46% premium to the one-year high of $7.70 and a 171% premium to the one-year low of $4.15.$4.15–$7.70
Premiums Paid AnalysisReviewed premiums in all change-of-control transactions for companies with market capitalization under $250 million announced in the past 12 months and past 3 years. Last 12 months median premiums: 40.1% (1 day), 40.0% (1 week), 55.0% (30 days); 25th/75th percentiles 23.5%/72.2%, 22.8%/77.5%, 32.8%/97.8%. Last 3 years median premiums: 35.2% (1 day), 35.2% (1 week), 36.1% (30 days). Applying median premiums to DCA's share price as of April 12, 2010 yielded implied values of $8.76 to $10.38.$8.76–$10.38

$50,000 non-refundable, creditable retainer paid upfront; $500,000 transaction fee payable if the Merger is consummated, with no separate or additional fee for delivery of the opinion. If the Merger is not consummated, the Company must pay a $100,000 fee in connection with delivery of the opinion. Expense reimbursement and indemnification also provided.

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Management projections

The Company shared limited estimated and projected financial data with parties that had executed confidentiality agreements (December 2009 / January 2010), excluding corporate general and administrative expenses but including rental income: total treatments of 297,435 (2009E) rising to 355,291 (2012E); revenues of $96.8 million (2009E), $103.0 million (2010E), $110.9 million (2011E) and $118.0 million (2012E); and Clinical EBITDA of $20.5 million (2009E), $22.8 million (2010E), $26.2 million (2011E) and $28.7 million (2012E). The 2011 and 2012 projections do not reflect the impact of the proposed bundled Medicare reimbursement system. Dresner Partners' DCF used management's financial projections through December 31, 2014, along with sensitivity cases on treatment/revenue growth, reimbursement rates, payor mix, operating expenses and capital expenditures.

Process notes

Single financial advisor (Dresner Partners) engaged November 10, 2009; opinion delivered orally to the full Board on April 12, 2010 and confirmed in writing April 13, 2010. No special committee; the entire Board (unanimous) approved. Extended multi-party process: seven potential acquirers contacted (Companies A-G plus USRC); Company A had proposed $11.50/share and Company C indicated $11.12-$11.53/share equity value. USRC originally proposed $12.50 per share on February 5, 2010 but reduced its price to $11.25 on April 8, 2010 after due diligence and following the Company's February 26, 2010 receipt of an HHS OIG subpoena regarding EPO utilization. Directors and officers (2,164,341 shares) signed Tender and Voting Agreements. Termination fee is $2.5 million (plus up to $2.0 million expense reimbursement) for a Superior Proposal termination; the Board also noted a fee range of $2.5 million to $4.5 million under various circumstances, with no expense reimbursement due where the $4.5 million fee is paid. Offer conditioned on a majority-of-shares minimum condition, HSR clearance, and USRC's receipt of up to $155 million senior secured and $47.5 million mezzanine financing (RBC commitment letter). Top-up option to reach 80% for a short-form merger. Outstanding options at $12.18 exercise price were out-of-the-money and cancelled for no consideration.

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