Fairness opinionsMedical Devices and Supplies2016

EndoChoice Holdings acquired by Boston Scientific: fairness opinion by Guggenheim Securities

Announced September 27, 2016 · Tender offer · All cash · SC 14D9 filed October 7, 2016
Medical Devices and Supplies Medical Devices
Enterprise value
$458M
EV / LTM EBITDA
EBITDA $-14.0M · -13% margin
EV / LTM revenue
4.28x
revenue $107M
DCF discount rate
11.8%–13.8%
Perpetuity growth

Deal terms

ConsiderationAll cash
Price per share$8.00
Premium94.0%
Premium basisClosing stock price of $4.12 on September 23, 2016
StructureTender offer
Termination fee$8.0M (3.8% of equity)
Reverse termination fee
Go-shopNone
Outside date

Implied value per share by method vs. $8.00 offer

Selected companies — EV / 2016E Revenue $6.35 – $10.25
Selected companies — EV / 2017E Revenue $5.95 – $9.90
Precedent transactions — Transaction Value / LTM Revenue $6.60 – $9.50
Precedent transactions — Transaction Value / NTM Revenue $7.60 – $11.40
Discounted cash flow $4.50 – $7.10
Stock Price Trading History (52-week period ended September 23, 2016) $3.65 – $13.40
Selected Premiums Paid $5.75 – $7.10
Wall Street Equity Research Analysts' Discounted Stock Price Targets $4.70 – $8.85

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

Opinion of Guggenheim Securities to the target board

Delivered September 26, 2016

Discounted cash flow assumptions

Discount rate11.8%–13.8%
BasisEstimate of the Company's weighted average cost of capital
Terminal valuePerpetuity growth
Perpetuity growth2.0%–4.0%
Exit multiple
Projection period2016E-2023E (with Illustrative NOL Extrapolations 2024E-2026E)
Projections usedCompany Forecast (Second August 2016 Projections) and Illustrative NOL Extrapolations
Implied value per share$4.50–$7.10

Two-stage terminal/continuing value methodology; approximately $1.32 to $1.49 per share of the range attributable to the present value of NOL carryforwards; valued as of September 30, 2016; excluded effects of any potential future equity capital raise and related dilution.

Selected public companies (4)

Avinger, Inc. · ConforMIS, Inc. · SeaSpine Holdings Corporation · Tandem Diabetes Care, Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / 2016E Revenue0.7x3.3x5.0x 2.0x–3.3x $6.35–$10.25
EV / 2017E Revenue0.7x2.5x3.3x 1.5x–2.5x $5.95–$9.90

Selected precedent transactions (10)

DateTargetAcquirerMultiple
2015-02-27Optos PlcNikon Corporation
2014-06-26Ulthera, Inc.Merz Pharma Group
2013-12-08Given Imaging Ltd.Covidien plc
2013-06-28C.R. Bard, Inc. (Electrophysiology Business)Boston Scientific Corporation
2013-06-12ZONARE Medical Systems, Inc.Mindray Medical International Limited
2013-01-08Ultrasonix Medical CorporationAnalogic Corporation
2011-12-15SonoSite, Inc.FUJIFILM Holdings Corporation
2011-03-07TomoTherapy IncorporatedAccuray Incorporated
2008-09-16Datascope Corp.Getinge AB
2008-03-11Datascope Corp. (Patient Monitoring Business)Mindray Medical International Limited
MultipleLowMedianHighRange appliedImplied per share
Transaction Value / LTM Revenue0.7x2.4x6.7x 2.3x–3.3x $6.60–$9.50
Transaction Value / NTM Revenue0.6x2.5x4.5x 2.0x–3.0x $7.60–$11.40

Other analyses

AnalysisSummaryImplied per share
Stock Price Trading History (52-week period ended September 23, 2016)Range of stock prices for the Company during the 52-week period ended September 23, 2016.$3.65–$13.40
Selected Premiums Paid24 selected healthcare industry transactions announced during the five-year period ended September 23, 2016 with transaction values above $50 million involving public targets with stock prices under $5.00 per share; 25th to 75th percentile one-day premiums of approximately 39.8% to 72.9% applied to the $4.12 closing price on September 23, 2016.$5.75–$7.10
Wall Street Equity Research Analysts' Discounted Stock Price TargetsAnalyst price targets of $5.50 to $10.00 per share discounted to present value as of September 30, 2016 using an illustrative 12.95% discount rate (approximate midpoint of the Company's cost of equity).$4.70–$8.85
Implied Transaction StatisticsAt $8.00 per share: 94% premium to $4.12 closing price on September 23, 2016; 94% to 30-day VWAP of $4.11; 83% to 90-day VWAP of $4.38; implied EV/LTM revenue of 2.73x vs 1.39x at market and EV/NTM revenue of 2.10x vs 1.07x at market.

Fee terms described under Item 5 of the Schedule 14D-9; amounts not included in the sections provided. Guggenheim had not been engaged by or received fees from the Company or Parent in the prior two years.

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Management projections

Projection yearYear 1Year 2Year 3CAGR
Revenue$135M$173M$216M26.5%
Revenue growth26.2%28.1%24.9%
EBITDA$4.0M$23.0M$45.0M235.4%
EBITDA growth475.0%95.7%
EBITDA margin3%13%21%
Implied EV / EBITDA114.5x19.9x10.2x

Year-1 growth is against LTM at announcement ($107M revenue, $-14.0M EBITDA); later years are year over year.

Management prepared several sets of projections (April 2016 Base and Operating Cases, June 2016 Projections, First and Second August 2016 Projections). Guggenheim relied on the Second August 2016 Projections ("Company Forecast", CY2016E-CY2023E) plus Illustrative NOL Extrapolations for 2024E-2026E: revenue of $84M in 2016E growing to $260M in 2023E, Adjusted EBITDA of $(36)M in 2016E improving to $64M in 2023E, and unlevered free cash flow of $(48)M in 2016E rising to $24M in 2023E and $28M in 2026E. Earlier cases (e.g., April 2016 Operating Case) projected 2020E revenue as high as $247M with $61M Adjusted EBITDA but were superseded.

Process notes

Sole financial advisor Guggenheim Securities, opinion delivered to the EndoChoice Board on September 26, 2016. Termination fee of $7.95 million stated to be approximately 3.75% of aggregate equity value. Supporting stockholders holding ~22.4% of shares signed support agreements. Exclusivity agreement with Boston Scientific from September 1, 2016, extended to September 27, 2016. Guggenheim's DCF included $1.32-$1.49 per share attributable to NOL carryforwards. Guggenheim fee amount not disclosed in provided sections.

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