Fairness opinionsManaged Care2015

Health Net acquired by Centene: fairness opinion by J.P. Morgan and Allen

Announced July 2, 2015 · One-step merger · Cash and stock · DEFM14A filed September 21, 2015
Managed Care Health Plans
Enterprise value
$6.0B
EV / LTM EBITDA
9.3x
EBITDA $643M · 4% margin
EV / LTM revenue
0.37x
revenue $16B
DCF discount rate
8.0%–9.0%
Perpetuity growth

Deal terms

ConsiderationCash and stock
Price per share$28.25
Premium
Premium basisHealth Net closing price of $65.06 on July 1, 2015, the last trading day prior to announcement
StructureOne-step merger
Termination fee
Reverse termination fee$250M
Go-shop45 days
Outside date

Each share of Health Net common stock converted into $28.25 in cash plus 0.6220 shares of Centene common stock; implied value of $78.57 per share based on Centene's July 1, 2015 closing price of $80.90. Followed by a subsequent merger of the surviving corporation into Merger Sub II intended to qualify as a Section 368(a) reorganization.

Implied value per share by method vs. $28.25 offer

Selected companies — FV / CY2015E EBITDA (J.P. Morgan) $61.25 – $68.75
Selected companies — FV / CY2016E EBITDA (J.P. Morgan) $58.00 – $70.75
Selected companies — P / CY2015E EPS (J.P. Morgan) $53.00 – $66.25
Selected companies — P / CY2016E EPS (J.P. Morgan) $60.75 – $68.75
Selected companies — FV / CY2015E EBITDA (Centene valuation) (J.P. Morgan) $57.25 – $82.50
Selected companies — FV / CY2016E EBITDA (Centene valuation) (J.P. Morgan) $67.25 – $91.75
Selected companies — P / CY2015E EPS (Centene valuation) (J.P. Morgan) $72.00 – $81.75
Selected companies — P / CY2016E EPS (Centene valuation) (J.P. Morgan) $58.50 – $82.75
Precedent transactions — Transaction Value / LTM EBITDA (J.P. Morgan) $50.00 – $80.25
Discounted cash flow (J.P. Morgan) $61.00 – $80.50
Historical Trading Range (Health Net, 52 weeks ended July 1, 2015) - for reference only (J.P. Morgan) $40.84 – $65.33
Analyst Price Targets (Health Net) - for reference only (J.P. Morgan) $58.00 – $72.00
Historical Trading Range (Centene, 52 weeks ended July 1, 2015) - for reference only (J.P. Morgan) $35.49 – $82.18
Analyst Price Targets (Centene) - for reference only (J.P. Morgan) $73.00 – $89.00

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 July 1, 2015 · Fee $21.0M ($20.0M contingent on closing), $1.0M on delivery of the opinion

Discounted cash flow assumptions

Discount rate8.0%–9.0%
Basisbased on J.P. Morgan's analysis of the capital structures and costs of equity and debt of Health Net and the selected publicly traded companies
Terminal valuePerpetuity growth
Perpetuity growth2.0%–3.0%
Exit multiple
Projection period2016E-2025E
Projections usedHealth Net management projections for CY2016-2018 and extrapolations therefrom, approved by Health Net management, for CY2019-2025
Implied value per share$61.00–$80.50

A parallel DCF of Centene (CY2016-2017 Centene Projections plus CY2018-2025 extrapolations, 2.0%-3.0% terminal growth, 8.0%-9.0% discount rates) indicated implied Centene equity value per share of $65.75-$92.00.

Selected public companies (8)

UnitedHealth Group Incorporated · Anthem, Inc. · Aetna Inc. · Cigna Corporation · Humana Inc. · Centene Corporation (CNC) · Molina Healthcare, Inc. · WellCare Health Plans, Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
FV / CY2015E EBITDA9.4x10.5x13.6x 9.0x–10.0x $61.25–$68.75
FV / CY2016E EBITDA7.2x9.6x12.4x 7.5x–9.0x $58.00–$70.75
P / CY2015E EPS15.7x19.7x28.9x 16.0x–20.0x $53.00–$66.25
P / CY2016E EPS14.2x16.7x25.5x 15.0x–17.0x $60.75–$68.75
FV / CY2015E EBITDA (Centene valuation)9.4x10.5x13.6x 10.0x–13.8x $57.25–$82.50
FV / CY2016E EBITDA (Centene valuation)7.2x9.6x12.4x 9.5x–12.5x $67.25–$91.75
P / CY2015E EPS (Centene valuation)15.7x19.7x28.9x 26.0x–29.5x $72.00–$81.75
P / CY2016E EPS (Centene valuation)14.2x16.7x25.5x 18.0x–25.5x $58.50–$82.75

Selected precedent transactions (6)

DateTargetAcquirerMultiple
2015-06Cigna CorporationAnthem, Inc.
2012-08Coventry Health Care, Inc.Aetna Inc.
2012-07Amerigroup CorporationWellPoint, Inc.
2011-10HealthSpring, Inc.Cigna Corporation
2007-11Great-West HealthcareCigna Corporation
2007-03Sierra Health Services Inc.UnitedHealth Group Incorporated
MultipleLowMedianHighRange appliedImplied per share
Transaction Value / LTM EBITDA5.3x8.0x17.0x 7.5x–11.5x $50.00–$80.25

Other analyses

AnalysisSummaryImplied per share
Historical Trading Range (Health Net, 52 weeks ended July 1, 2015) - for reference onlyHealth Net common stock traded between $40.84 and $65.33 over the 52-week period ending July 1, 2015, compared to the $65.06 closing price and $78.57 implied merger consideration.$40.84–$65.33
Analyst Price Targets (Health Net) - for reference onlyPublicly available equity research analyst price targets for Health Net (excluding high and low estimates) ranged from $58.00 to $72.00 per share.$58.00–$72.00
Historical Trading Range (Centene, 52 weeks ended July 1, 2015) - for reference onlyCentene common stock traded between $35.49 and $82.18 over the 52-week period ending July 1, 2015, compared to the $80.90 closing price.$35.49–$82.18
Analyst Price Targets (Centene) - for reference onlyPublicly available equity research analyst price targets for Centene ranged from $73.00 to $89.00 per share.$73.00–$89.00
Relative Implied Exchange Ratio AnalysisImplied exchange ratios (after adjusting Health Net values for the $28.25 cash consideration): FV/EBITDA 2015E 0.4016x-0.7104x; FV/EBITDA 2016E 0.3242x-0.6334x; P/E 2015E 0.3021x-0.5265x; P/E 2016E 0.3924x-0.6945x; DCF 0.3573x-0.7955x. Compared to the market exchange ratio of 0.4550x on July 1, 2015 and the proposed 0.6220x exchange ratio.

$1 million payable upon delivery of the opinion; approximately $20 million Base Fee payable on consummation (calculated based on Centene's closing share price on August 13, 2015; final fee based on closing price at consummation). Health Net may, at its sole discretion, pay an additional discretionary fee of $0 up to approximately 142% of the Base Fee. If the mergers are not consummated and Health Net receives a termination payment, J.P. Morgan receives the lesser of 10% of such payment (net of fees paid and expenses) and $10 million.

Opinion of Allen to the acquirer board

Delivered July 1, 2015

Discounted cash flow assumptions

Discount rate8.0%–9.0%
BasisWACC
Terminal valuePerpetuity growth
Perpetuity growth3.8%–4.3%
Exit multiple
Projection period2H2015E-2018E
Projections usedInternal forecasts and other estimates of Health Net management as adjusted by the management of Centene
Implied value per share$62.52–$89.94

Standalone unlevered after-tax free cash flows for the second half of FY2015 through FY2018; cash flows and terminal values discounted to present value as of June 30, 2015.

Selected public companies (8)

UnitedHealth Group Incorporated · Anthem, Inc. · Aetna Inc. · Cigna Corporation · Humana Inc. · Centene Corporation (CNC) · WellCare Health Plans, Inc. · Molina Healthcare, Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
Firm Value / CY2015E EBITDA9.2x10.5x14.1x 9.0x–11.0x $57.06–$71.31
Firm Value / CY2016E EBITDA6.8x9.9x12.2x 8.0x–10.0x $62.31–$79.65
P / CY2015E EPS16.5x21.0x29.1x 18.0x–22.0x $59.40–$72.60
P / CY2016E EPS15.0x17.5x25.2x 16.0x–20.0x $63.20–$79.00

Selected precedent transactions (10)

DateTargetAcquirerMultiple
2012-08-20Coventry Health Care, Inc.Aetna Inc.
2012-07-09AMERIGROUP CorporationWellpoint, Inc.
2011-10-24HealthSpring Inc.Cigna Corporation
2007-03-12Sierra Health Services, Inc.UnitedHealth Group Incorporated
2005-09-27WellChoice, Inc.WellPoint, Inc.
2005-07-06PacifiCare Health Systems, Inc.UnitedHealth Group Incorporated
2004-04-26Oxford Health Plans, Inc.UnitedHealth Group Incorporated
2003-10-27WellPoint Health Networks Inc.Anthem Inc.
2003-10-27Mid-Atlantic Medical Services, Inc.UnitedHealth Group Incorporated
2003-06-03Cobalt CorporationWellPoint Health Networks Inc.
MultipleLowMedianHighRange appliedImplied per share
Firm Value / LTM EBITDA6.1x12.1x16.3x 10.0x–12.0x $73.54–$89.66
Firm Value / One-Year Forward EBITDA6.3x10.4x13.7x 9.0x–11.0x $74.31–$92.39
P / LTM EPS12.7x17.2x31.6x 22.0x–26.0x $73.68–$87.08
P / One-Year Forward EPS12.5x16.7x20.1x 18.0x–22.0x $72.58–$88.71

Other analyses

AnalysisSummaryImplied per share
Centene Selected Public Companies AnalysisAllen & Company also performed a selected public companies analysis of Centene using eight managed care companies (five diversified: UnitedHealth, Anthem, Aetna, Cigna, Humana; three government-focused: Centene peers WellCare and Molina). Results not detailed in the excerpt.
Contribution AnalysisReviewed the relative contributions of Centene and Health Net to certain financial metrics of the pro forma combined company based on internal financial forecasts and estimates.
Pro Forma Financial Impact / Accretion-Dilution AnalysisReviewed the potential pro forma financial impact of the merger on Centene's estimated earnings per share based on internal forecasts and estimates of Centene and Health Net and potential cost savings.

Fee arrangements not disclosed in the provided excerpt; Allen & Company was engaged as a financial advisor to Centene and rendered its opinion to the Centene Board that the merger consideration payable by Centene was fair, from a financial point of view, to Centene.

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Management projections

Projection yearYear 1Year 2Year 3CAGR
Revenue$17B$18B$20B6.3%
Revenue growth6.2%6.3%6.3%
EBITDA$722M$840M$929M13.4%
EBITDA growth12.3%16.3%10.6%
EBITDA margin4%5%5%
Implied EV / EBITDA8.3x7.1x6.4x

Year-1 growth is against LTM at announcement ($16B revenue, $643M EBITDA); later years are year over year.

Health Net management prepared internal financial projections for Health Net (the "Health Net Projections," with detailed forecasts for CY2016-2018 and extrapolations approved by Health Net management through CY2025), and Centene management prepared the "Centene Projections" (CY2016-2017, with extrapolations through CY2025 prepared at the direction of Health Net management). J.P. Morgan used these in its DCF and trading multiples analyses, along with estimated cost savings and synergies provided by Health Net management. Allen & Company used internal forecasts and estimates of Health Net management as adjusted by Centene management, covering the second half of FY2015 through FY2018, plus Centene management forecasts and Centene-estimated cost savings. Specific revenue/EBITDA figures were not included in the provided excerpts.

Process notes

Two fairness opinions, both dated July 1, 2015: J.P. Morgan to the Health Net Board (fairness of the merger consideration to Health Net holders) and Allen & Company to the Centene Board (fairness of the merger consideration payable by Centene, to Centene). Both boards' stockholders voted (Centene stockholders on the share issuance). Structure involved two mergers (Merger Sub I into Health Net, then Health Net into Merger Sub II) intended to qualify as a Section 368(a) reorganization. Termination fees ranged from $63 million to $402 million depending on circumstances, including a $250 million antitrust termination fee payable by Centene if antitrust approval was not obtained by the termination date, and a lower Health Net termination fee if Health Net terminated to enter another transaction within the first 45 days post-signing (a post-signing market check). J.P. Morgan was not authorized to and did not solicit other expressions of interest after June 28, 2014. CEOs of each company entered into voting agreements; Centene agreed to nominate one independent Health Net director to its board.

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