Fairness opinionsSpecialty Outpatient Facilities2010

HealthTronics acquired by Endo Health Solutions: fairness opinion by Lazard Middle Market

Announced May 6, 2010 · Tender offer · All cash · SC 14D9 filed May 19, 2010
Specialty Outpatient Facilities Other
Enterprise value
$315M
EV / LTM EBITDA
8.7x
EBITDA $36.2M · 17% margin
EV / LTM revenue
1.48x
revenue $213M
DCF discount rate
11.5%–13.5%
Perpetuity growth

Deal terms

ConsiderationAll cash
Price per share$4.85
Premium
Premium basis
StructureTender offer
Termination fee$8.0M
Reverse termination fee
Go-shopNone
Outside date

Implied value per share by method vs. $4.85 offer

Selected companies — EV / CY2010E Adjusted EBITDA $3.13 – $4.30
Precedent transactions — EV / LTM Adjusted EBITDA (as of March 31, 2010) $2.41 – $6.57
Precedent transactions — EV / CY2010E Adjusted EBITDA (forward fiscal year) $3.52 – $7.04
Discounted cash flow $4.30 – $6.53

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

Opinion of Lazard Middle Market to the target board

Delivered May 5, 2010

Discounted cash flow assumptions

Discount rate11.5%–13.5%
BasisWACC
Terminal valuePerpetuity growth
Perpetuity growth1.0%–3.0%
Exit multiple
Projection period2H2010E-2013E
Projections usedinternal estimates of Company management
Implied value per share$4.30–$6.53

Present value as of June 30, 2010 of standalone unlevered after-tax free cash flows; perpetuity growth rates applied to FY2013 projected unlevered free cash flows; present values took into account estimated net operating loss carryforwards.

Selected public companies (6)

Alliance Healthcare Services, Inc. · American Dental Partners, Inc. · NightHawk Radiology Holdings, Inc. · NovaMed, Inc. · RadNet, Inc. · Virtual Radiologic Corporation

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / CY2010E Adjusted EBITDA $3.13–$4.30

Selected precedent transactions (6)

DateTargetAcquirerMultiple
Allion Healthcare, Inc.H.I.G. Capital, L.L.C.
Critical Homecare Solutions Holdings, Inc.BioScrip, Inc.
Symbion, Inc.Crestview Partners, L.P.
Surgical Care Affiliates Inc.TPG Partners V, L.P.
Alliance Imaging, Inc.Oaktree Capital Management, L.P. / MTS Health Investors, LLC
Outpatient Rehabilitation Division of HealthSouth CorporationSelect Medical Corporation
MultipleLowMedianHighRange appliedImplied per share
EV / LTM Adjusted EBITDA (as of March 31, 2010) $2.41–$6.57
EV / CY2010E Adjusted EBITDA (forward fiscal year) $3.52–$7.04

Other analyses

AnalysisSummaryImplied per share
Historical stock price and trading volume reviewLMM reviewed historical stock prices and trading volumes of Company common stock.

Filing refers to Item 5 for engagement terms; fee amounts not stated in the sliced sections. LMM and affiliates have provided investment banking services to Parent; Lazard Capital Markets LLC acted as co-manager for Parent's $379.5 million convertible notes offering in 2008.

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Management projections

Projection yearYear 1Year 2Year 3CAGR
Revenue$247M$284M$319M13.8%
Revenue growth15.9%15.0%12.6%
EBITDA$45.5M$54.3M$61.4M16.2%
EBITDA growth25.7%19.3%13.1%
EBITDA margin18%19%19%
Implied EV / EBITDA6.9x5.8x5.1x

Year-1 growth is against LTM at announcement ($213M revenue, $36.2M EBITDA); later years are year over year.

Company management prepared forecasts for 2010-2013 that were reviewed by the Board, provided to LMM and to Parent and other bidders. Revenues grow from $213.0 million in 2010 to $319.4 million in 2013; adjusted EBITDA from $36.2 million to $61.4 million; EBIT from $71.1 million to $110.9 million; and net income from $15.6 million to $33.3 million. Adjusted EBITDA excludes equity-based compensation and is adjusted for net income attributable to noncontrolling interests.

Process notes

Single fairness opinion from Lazard Middle Market LLC to the HealthTronics board. Cash tender offer at $4.85 per share; Parent required to keep the Offer open until July 1, 2010. Five executive officers holding ~3.99% of shares entered Shareholder Tender Agreements. The Company had entered an Exclusivity Agreement with Parent dated April 17, 2010 running to May 10, 2010. LMM disclosed prior and ongoing investment banking relationships with Parent, including Lazard Capital Markets acting as co-manager on Parent's $379.5 million convertible notes offering in 2008. No DCF/comparable observed multiple ranges were disclosed — only implied per-share reference ranges.

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