Fairness opinionsMedical Devices and Supplies2017

Entellus Medical acquired by StrykerCorp.: fairness opinion by Piper Sandler

Announced December 7, 2017 · One-step merger · All cash · DEFM14A filed January 24, 2018
Medical Devices and Supplies Medical Devices
Enterprise value
$697M
EV / LTM EBITDA
EBITDA $-6.0M · -5% margin
EV / LTM revenue
5.76x
revenue $121M
DCF discount rate
10.0%–12.0%

Deal terms

ConsiderationAll cash
Price per share$24.00
Premium
Premium basis
StructureOne-step merger
Termination fee$20.5M (3.1% of equity)
Reverse termination fee
Go-shopNone
Outside date

Implied value per share by method vs. $24.00 offer

Selected companies — EV / projected 2017 revenue $14.73 – $20.71
Selected companies — EV / projected 2018 revenue $15.43 – $21.62
Selected companies — EV / projected 2019 revenue $16.31 – $22.48
Selected companies — EV / projected 2017 gross profit $14.85 – $20.58
Selected companies — EV / projected 2018 gross profit $15.72 – $21.62
Selected companies — EV / projected 2019 gross profit $16.47 – $22.52
Historical Trading Analysis $11.47 – $20.34

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

Opinion of Piper Sandler to the target board

Delivered December 6, 2017

Selected public companies (5)

Intersect ENT, Inc. · Invuity, Inc. · MiMedx Group, Inc. · Penumbra, Inc. · Tactile Systems Technology, Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / projected 2017 revenue3.4x4.5x10.3x $14.73–$20.71
EV / projected 2018 revenue2.6x3.7x8.8x $15.43–$21.62
EV / projected 2019 revenue2.0x3.1x7.5x $16.31–$22.48
EV / projected 2017 gross profit4.9x6.1x16.0x $14.85–$20.58
EV / projected 2018 gross profit3.8x5.1x13.4x $15.72–$21.62
EV / projected 2019 gross profit3.0x4.2x11.3x $16.47–$22.52

Other analyses

AnalysisSummaryImplied per share
Historical Trading AnalysisReviewed historical closing prices and trading volumes for Entellus common stock over the 1-year period ended December 5, 2017: closing price on December 5, 2017 of $16.26; 1 week prior (November 28, 2017) $15.99; 4 weeks prior (November 7, 2017) $16.15; 120 trading day VWAP $17.09; 1-year VWAP $15.61; 1-year intraday high $20.34 and low $11.47; 1-year closing high $20.30 and low $12.04, versus Merger Consideration of $24.00.$11.47–$20.34
Selected Business Combination Transactions (review)Piper Jaffray reviewed the financial terms, to the extent publicly available, of certain business combination transactions it deemed relevant; no specific transactions or multiples are set forth in the excerpted section.

Fee amounts not disclosed in the provided sections; the Board approved an amendment to the Piper Jaffray engagement letter on November 29, 2017 extending its term.

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Management projections

Projection yearYear 1Year 2Year 3Year 4CAGR
Revenue$151M$182M$211M$243M17.2%
Revenue growth24.8%20.5%15.9%15.2%
EBITDA$9.0M$19.0M$34.0M$49.0M75.9%
EBITDA growth111.1%78.9%44.1%
EBITDA margin6%10%16%20%
Implied EV / EBITDA77.4x36.7x20.5x14.2x

Year-1 growth is against LTM at announcement ($121M revenue, $-6.0M EBITDA); later years are year over year.

Entellus management prepared several sets of unaudited forecasts: Base Case Forecasts, Updated Base Case Forecasts, Final Base Case Forecasts and Resourced Case Forecasts (the latter provided to the Board on December 6, 2017). The Board concluded the Resourced Case Forecasts rested on assumptions unlikely to be realized (no product development delays, significant global reimbursement improvement, improved sales-force effectiveness, greater balloon-based adoption) and instructed Piper Jaffray not to use them; Piper Jaffray used the Final Base Case Forecasts, including projected 2017-2019 revenue and gross profit, for its forward-looking analyses. Forecast metrics included non-GAAP Adjusted EBITDA, EBIT and Free Cash Flow, with pro forma amounts related to the Spirox, Inc. acquisition; specific dollar figures were not included in the excerpted section.

Process notes

Single financial advisor (Piper Jaffray) delivering its opinion to the Entellus Board; no special committee. Piper Jaffray's opinion was rendered orally on December 6, 2017 and confirmed in writing the same date. Termination fee of $20.5 million (~3.1% of equity value) was negotiated down from Stryker's initial proposal of ~3.5%; Entellus may alternatively be required to reimburse up to $6.6 million of Stryker expenses if stockholder approval fails, creditable against the termination fee. Certain stockholders, directors and officers holding ~31.6% of outstanding shares signed Voting Agreements that terminate upon termination of the Merger Agreement. For its analyses Piper Jaffray used debt of $48 million, contingent consideration fair value of $53 million and cash of $51 million as of September 30, 2017.

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