Fairness opinionsMedical Devices and Supplies2010

ev3 acquired by Covidien: fairness opinion by J.P. Morgan and Piper Sandler

Announced June 1, 2010 · Tender offer · All cash · SC 14D9 filed June 11, 2010
Medical Devices and Supplies Medical Devices
Enterprise value
$2.5B
equity $2.7B
EV / LTM EBITDA
27.9x
EBITDA $90.6M · 17% margin
EV / LTM revenue
4.78x
revenue $529M
DCF discount rate
10.5%–12.0%
Perpetuity growth

Deal terms

ConsiderationAll cash
Price per share$22.50
Premium18.9%
Premium basisclosing price per Share of $18.92 on May 28, 2010
StructureTender offer
Termination fee$83.7M (3.1% of equity)
Reverse termination fee
Go-shopNone
Outside date

Implied value per share by method vs. $22.50 offer

Selected companies — Firm Value / 2010E Revenue (Street forecasts) (J.P. Morgan) $13.40 – $20.30
Selected companies — Firm Value / 2010E Revenue (Management forecasts) (J.P. Morgan) $13.45 – $20.35
Selected companies — Firm Value / 2011E EBITDA (Street forecasts) (J.P. Morgan) $11.80 – $19.60
Selected companies — Firm Value / 2011E EBITDA (Management forecasts) (J.P. Morgan) $12.60 – $20.95
Selected companies — Price / 2011E EPS (Street forecasts) (J.P. Morgan) $13.70 – $20.55
Selected companies — Price / 2011E EPS (Management forecasts) (J.P. Morgan) $15.70 – $23.55
Precedent transactions — Firm Value / LTM Revenue (J.P. Morgan) $10.75 – $23.75
Precedent transactions — Firm Value / FTM Revenue (J.P. Morgan) $11.45 – $23.05
Precedent transactions — Firm Value / LTM EBITDA (J.P. Morgan) $11.90 – $20.70
Discounted cash flow (J.P. Morgan) $18.50 – $25.60
Discounted cash flow (Piper Sandler) $16.51 – $24.71

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

Opinion of J.P. Morgan to the target board

Delivered May 31, 2010 · Fee $21.8M ($19.8M contingent on closing), $2.0M on delivery of the opinion

Discounted cash flow assumptions

Discount rate10.5%–12.0%
Basisweighted-average cost of capital of ev3, applied using mid-year convention
Terminal valuePerpetuity growth
Perpetuity growth2.0%–4.0%
Exit multiple
Projection period2010E-2019E
Projections usedev3 management projections (Ten-Year Projections)
Implied value per share$18.50–$25.60

Perpetual revenue growth rates of 2.0%-4.0% applied assuming constant operating margin as of 12/31/2019. Unlevered FCF from 3/31/2010 through 12/31/2019; taxes at 36% through 2012 and 33% thereafter; less an assumed $75 million contingent payment to Chestnut Medical in 2011. Projected annual NOL tax savings were valued separately and added.

Selected public companies (9)

Align Technology, Inc. · American Medical Systems Holdings, Inc. · Edwards Lifesciences Corporation · Integra LifeSciences Holdings Corporation · Masimo Corporation · NuVasive, Inc. · ResMed Inc. · Thoratec Corporation · Volcano Corporation

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
Firm Value / 2010E Revenue (Street forecasts)2.1x3.9x6.6x 2.8x–4.3x $13.40–$20.30
Firm Value / 2010E Revenue (Management forecasts)2.1x3.9x6.6x 2.8x–4.3x $13.45–$20.35
Firm Value / 2011E EBITDA (Street forecasts)9.3x12.5x24.7x 10.0x–17.5x $11.80–$19.60
Firm Value / 2011E EBITDA (Management forecasts)9.3x12.5x24.7x 10.0x–17.5x $12.60–$20.95
Price / 2011E EPS (Street forecasts)16.5x21.3x62.3x 20.0x–30.0x $13.70–$20.55
Price / 2011E EPS (Management forecasts)16.5x21.3x62.3x 20.0x–30.0x $15.70–$23.55

Selected precedent transactions (11)

DateTargetAcquirerMultiple
2010-01Invatec S.p.A.Medtronic, Inc.
2009-05VNUS Medical Technologies, Inc.Covidien plc
2008-07Vital Signs, Inc.General Electric Company
2008-02Possis Medical, Inc.Medrad (Bayer HealthCare)
2007-12Respironics, Inc.Philips Holding USA Inc.
2007-07Arrow International, Inc.Teleflex Incorporated
2007-07FoxHollow Technologies, Inc.ev3 Inc.
2007-07DJO IncorporatedBlackstone (ReAble Therapeutics, Inc.)
2007-05VIASYS Healthcare Inc.Cardinal Health
2007-01IntraLase Corp.Advanced Medical Optics, Inc.
2006-06LaserscopeAmerican Medical Systems Holdings, Inc.
MultipleLowMedianHighRange appliedImplied per share
Firm Value / LTM Revenue2.4x4.0x5.8x 2.4x–5.8x $10.75–$23.75
Firm Value / FTM Revenue2.3x3.5x4.9x 2.3x–4.8x $11.45–$23.05
Firm Value / LTM EBITDA15.5x18.3x53.1x 15.5x–28.5x $11.90–$20.70

Other analyses

AnalysisSummaryImplied per share
Historical Share Price Analysis / premiumsReviewed Share price performance through May 28, 2010 versus S&P 500 and a composite index of the selected companies. Offer Price of $22.50 represented an 18.9% premium to the 5/28/2010 closing price of $18.92, a 23.8% premium to the 30-trading-day average, a 13.0% premium to the 52-week high closing price and a 150.6% premium to the 52-week low closing price.

At an Offer Price of $22.50, JPMorgan will receive fees of approximately $21.8 million, $2,000,000 of which is payable upon delivery of its opinion and the remainder upon consummation of the Offer. JPMorgan previously advised ev3 on the Chestnut Medical acquisition and advised Covidien on its acquisitions of Aspect Medical Systems and VNUS Medical Technologies.

Opinion of Piper Sandler to the target board

Delivered May 31, 2010 · Fee $1.0M ($0.0M contingent on closing), $1.0M on delivery of the opinion

Discounted cash flow assumptions

Discount rate11.0%–14.0%
Basisweighted average cost of capital analysis, adjusted upward to account for comparable market capitalizations of peer companies and inherent business risk relative to ev3; 10.0% discount rate applied to NOL carryforwards
Terminal valuePerpetuity growth
Perpetuity growth2.5%–3.5%
Exit multiple
Projection period2010E-2019E
Projections usedev3 management projections (Ten-Year Projections)
Implied value per share$16.51–$24.71

Free cash flows from March 31, 2010 to December 31, 2019 discounted back to March 31, 2010; taxes at 36% through 2012 and 33% from 2013-2019; capex included an additional annual $2 million purchase of patents and licenses; less an assumed $37.5 million Chestnut milestone cash payment in 2011. Perpetuity growth rates of 2.5%-3.5% applied to projected CY2019 free cash flow.

Selected public companies (13)

AGA Medical Holdings, Inc. · C.R. Bard, Inc. · Edwards Lifesciences Corporation · Thoratec Corporation · Volcano Corporation · Micrus Endovascular Corporation · Align Technology, Inc. · Alphatec Holdings, Inc. · Conceptus, Inc. · Masimo Corporation · NuVasive, Inc. · ResMed, Inc. · Zoll Medical Corporation

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / LTM Revenue (selected vascular public companies; ev3 at Offer Price 5.4x)2.2x3.7x6.1x
EV / 2010E Revenue (selected vascular public companies; ev3 4.8x)2.0x3.3x6.0x
EV / 2011E Revenue (selected vascular public companies; ev3 4.1x)1.8x2.9x5.6x
EV / LTM EBITDA (selected vascular public companies; ev3 25.5x)8.4x13.7x23.1x
EV / 2010E EBITDA (selected vascular public companies; ev3 21.1x)8.4x11.0x18.6x
EV / 2011E EBITDA (selected vascular public companies; ev3 17.0x)7.2x12.2x33.3x
Price / 2010E EPS (selected vascular public companies; ev3 57.0x)14.2x24.2x35.6x
Price / 2011E EPS (selected vascular public companies; ev3 40.3x)12.1x18.7x59.5x
EV / LTM Revenue (selected financial profile public companies; ev3 5.4x)1.4x4.0x4.5x
EV / 2010E Revenue (selected financial profile public companies; ev3 4.8x)1.3x3.3x4.0x
EV / 2011E Revenue (selected financial profile public companies; ev3 4.1x)1.2x2.8x3.5x
EV / LTM EBITDA (selected financial profile public companies; ev3 25.5x)12.5x17.0x27.4x
EV / 2010E EBITDA (selected financial profile public companies; ev3 21.1x)10.8x16.4x18.8x
EV / 2011E EBITDA (selected financial profile public companies; ev3 17.0x)9.8x11.1x33.3x
Price / 2010E EPS (selected financial profile public companies; ev3 57.0x)21.8x29.3x32.9x
Price / 2011E EPS (selected financial profile public companies; ev3 40.3x)18.8x21.2x59.5x

Selected precedent transactions (25)

DateTargetAcquirerMultiple
ATS Medical, Inc.Medtronic, Inc.
Invatec S.p.A.Medtronic, Inc.
VNUS Medical Technologies, Inc.Covidien plc
CoreValve, Inc.Medtronic, Inc.
Radi Medical ABSt. Jude Medical, Inc.
CryoCath Technologies Inc.Medtronic, Inc.
Datascope Corp.Getinge AB
Possis Medical, Inc.MEDRAD, Inc. (Bayer AG)
Arrow International, Inc.Teleflex Incorporated
FoxHollow Technologies, Inc.ev3 Inc.
Conor MedsystemsJohnson & Johnson
Guidant Corporation (certain non-CRM assets)Abbott Laboratories
Ascent Healthcare SolutionsStryker Corporation
LifeCell CorporationKinetic Concepts, Inc.
Respironics, Inc.Koninklijke Philips Electronics N.V.
KyphonMedtronic, Inc.
Cytyc CorporationHologic, Inc.
IntraLase Corp.Advanced Medical Optics, Inc.
GN Store Nord A/SPhonak Holding
Intermagnetics General CorporationKoninklijke Philips Electronics N.V.
Lifeline Systems, Inc.Koninklijke Philips Electronics N.V.
Inamed CorporationAllergan, Inc.
Advanced Neuromodulation SystemsSt. Jude Medical, Inc.
Knowles Electronics Holdings, Inc.Dover Corporation
CTI Molecular Imaging, Inc.Siemens AG
MultipleLowMedianHighRange appliedImplied per share
EV / LTM Revenue (selected vascular M&A; ev3 at Offer Price 5.4x)2.6x4.0x4.4x
EV / FTM Revenue (selected vascular M&A; ev3 4.6x)2.4x3.6x8.4x
EV / LTM EBITDA (selected vascular M&A; ev3 25.5x)10.5x15.0x25.0x
EV / FTM EBITDA (selected vascular M&A; ev3 19.0x)10.0x14.8x23.8x
EV / LTM Revenue (selected financial profile M&A; ev3 5.4x)2.4x4.6x9.4x
EV / FTM Revenue (selected financial profile M&A; ev3 4.6x)2.0x4.0x7.7x
EV / LTM EBITDA (selected financial profile M&A; ev3 25.5x)11.5x21.5x38.4x
EV / FTM EBITDA (selected financial profile M&A; ev3 19.0x)11.5x17.3x31.4x

Other analyses

AnalysisSummaryImplied per share
Premiums Paid AnalysisReviewed 58 M&A transactions since January 1, 2005 involving public medical device targets with EV > $50 million and acquirers seeking more than 85% of shares. Selected transaction premiums: 1-day low 4%, median 32%, mean 43%, high 259%; 1-week low 5%, median 31%, mean 47%, high 277%; 4-week low 11%, median 34%, mean 55%, high 308%. Offer Price implied premiums of 20% (1 day, vs $18.81 on 5/27/2010), 21% (1 week, vs $18.55 on 5/21/2010) and 18% (4 weeks, vs $19.13 on 4/30/2010), within the range of premiums paid.

Piper Jaffray received a fee of $1,000,000 for providing its fairness opinion; the fee was not contingent upon consummation of the Offer and Merger or the conclusions reached. Retained pursuant to an engagement letter dated May 25, 2010 solely to deliver the opinion.

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Management projections

Projection yearYear 1Year 2Year 3Year 4Year 5CAGR
Revenue$620M$731M$878M$1.1B$1.2B18.9%
Revenue growth17.2%18.0%20.0%20.2%17.4%
EBITDA$120M$177M$229M$296M$353M31.0%
EBITDA growth32.3%47.5%29.7%29.2%19.1%
EBITDA margin19%24%26%28%28%
Implied EV / EBITDA21.1x14.3x11.0x8.5x7.2x

Year-1 growth is against LTM at announcement ($529M revenue, $90.6M EBITDA); later years are year over year.

ev3 management prepared internal non-public five-year standalone forecasts (the "Five-Year Projections") that were provided to potential bidders including Covidien, and ten-year standalone forecasts (the "Ten-Year Projections," extending five years beyond December 31, 2014) that were provided to the ev3 Board, JPMorgan and Piper Jaffray for use in their fairness opinions. The Five-Year Projections were substantially equivalent to the Ten-Year Projections other than the additional five years. Both banks used the management projections for calendar years 2010 through 2019 in their DCF analyses; JPMorgan additionally used a "Street" case based on Wall Street consensus estimates alongside the "Management" case in its trading multiples analysis. Specific revenue/EBITDA dollar figures were not included in the sliced text.

Process notes

Two financial advisors delivered opinions to the ev3 Board on May 31, 2010: J.P. Morgan (lead financial advisor, fee ~$21.8mm, $2mm payable on delivery of opinion) and Piper Jaffray (retained solely to deliver a fairness opinion, flat $1mm non-contingent fee; Piper Jaffray did not participate in negotiations or solicit other parties). Warburg Pincus affiliates (~24% of shares) signed a Tender and Voting Agreement. Covidien International Finance S.A. guaranteed Parent's obligations. Termination fee of $83,650,522 stated to be ~3.125% of transaction value. Piper Jaffray ran two separate peer sets (vascular and financial profile) and two separate precedent transaction sets; those analyses were presented as multiple comparisons rather than implied per-share ranges.

Other Medical Devices and Supplies fairness opinions

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