Fairness opinionsPharmaceutical Services2016

IMS Health acquired by Quintiles: fairness opinion by Barclays

Announced May 3, 2016 · Stock merger · All stock · DEFM14A filed August 17, 2016
Pharmaceutical Services CRO
Enterprise value
$13B
EV / LTM EBITDA
13.5x
EBITDA $974M · 30% margin
EV / LTM revenue
4.09x
revenue $3.2B
DCF discount rate
7.8%–8.3%
Exit multiple

Deal terms

ConsiderationAll stock
Price per share0.384 Q shares
Premium
Premium basis
StructureStock merger
Termination fee$250M
Reverse termination fee$250M
Go-shopNone
Outside dateMarch 31, 2017

Each share of IMS Health common stock converted into 0.3840 of a share of Surviving Corporation (Quintiles, reincorporated in Delaware) common stock; cash in lieu of fractional shares based on five-day VWAP of Quintiles common stock. IMS Health stockholders expected to own approximately 51.5% and Quintiles shareholders approximately 48.5% of the combined company.

Implied value per share by method

Selected companies — Implied exchange ratio from Firm Value / EBITDA analysis (vs. 0.3840x) $0.26 – $0.63
Selected companies — Implied exchange ratio from Share Price / P/E analysis (vs. 0.3840x) $0.34 – $0.58
Historical Share Price Analysis $0.36 – $0.47
Equity Research Price Targets Analysis $0.28 – $0.55
Contribution Analysis $0.34 – $0.39

Ranges as disclosed in the banker’s summary of analyses.

Opinion of Barclays to the acquirer board

Delivered May 3, 2016 · Fee $20.0M ($15.0M contingent on closing), $5.0M on delivery of the opinion

Discounted cash flow assumptions

Discount rate7.8%–8.3%
BasisAfter-tax discount rates selected based on an analysis of the weighted average cost of capital of Quintiles and IMS Health, respectively, and the comparable companies
Terminal valueExit multiple
Perpetuity growth
Exit multiple10.0x–15.0x 2016E EBITDA (Quintiles: 10.0x-12.0x; IMS Health: 13.0x-15.0x)
Projection period2016E-2020E
Projections usedQuintiles Projections (management of Quintiles) and IMS Health Projections (management of IMS Health), the 2016-2021 forecasts
Implied value per share

Separate DCFs of Quintiles and IMS Health, terminal value as of December 31, 2020; net debt as of December 31, 2015 subtracted. Resulting implied exchange ratio range of 0.266x - 0.394x versus the 0.3840x merger exchange ratio. Quintiles projected cash flows 2016-2020: $493, $581, $643, $711, $785 million; IMS Health: $157, $469, $525, $572, $623 million.

Selected public companies (12)

INC Research Holdings, Inc. · PRA Health Sciences, Inc. · IMS Health · PAREXEL International Corporation · ICON plc · Gartner, Inc. · Inovalon Holdings, Inc. · Verisk Analytics, Inc. · FactSet Research Systems Inc. · Experian plc · The Advisory Board Company · Nielsen Holdings plc

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
Quintiles: Firm Value / 2016E EBITDA 10.0x–14.0x
Quintiles: Firm Value / 2017E EBITDA 9.0x–12.0x
Quintiles: Share Price / 2016E EPS 16.0x–20.0x
Quintiles: Share Price / 2017E EPS 14.0x–17.0x
IMS Health: Firm Value / 2016E EBITDA 12.0x–16.0x
IMS Health: Firm Value / 2017E EBITDA 11.0x–15.0x
IMS Health: Share Price / 2016E EPS 18.0x–23.0x
IMS Health: Share Price / 2017E EPS 16.0x–21.0x
Implied exchange ratio from Firm Value / EBITDA analysis (vs. 0.3840x) $0.26–$0.63
Implied exchange ratio from Share Price / P/E analysis (vs. 0.3840x) $0.34–$0.58

Other analyses

AnalysisSummaryImplied per share
Historical Share Price AnalysisReviewed daily average share prices and VWAPs of Quintiles and IMS Health common stock for the 1-year, 180-, 90-, 30-, 20- and 10-trading-day periods ended May 2, 2016. Implied historical exchange ratios: May 2, 2016 0.389x daily/0.383x VWAP; 10 days 0.383x/0.384x; 20 days 0.380x/0.380x; 30 days 0.386x/0.386x; 90 days 0.388x/0.388x; 180 days 0.400x/0.402x; LTM 0.407x/0.407x. 52-week implied exchange ratio range 0.364x - 0.469x, versus merger ratio of 0.3840x.$0.36–$0.47
Equity Research Price Targets AnalysisConsidered publicly available analyst price targets for Quintiles and IMS Health common stock; implied exchange ratio range of 0.284x - 0.552x versus merger ratio of 0.3840x.$0.28–$0.55
Contribution AnalysisAnalyzed relative contributions of Quintiles and IMS Health to the Surviving Corporation based on I/B/E/S consensus estimates of leverage-adjusted EBITDA and net income from operations for 2016 and 2017. Implied exchange ratios: 2016E EBITDA 0.342x; 2017E EBITDA 0.336x; 2016E Net Income 0.380x; 2017E Net Income 0.387x; low-high range 0.336x - 0.387x versus merger ratio of 0.3840x.$0.34–$0.39

Quintiles paid Barclays $5 million upon delivery of its opinion; additional $15 million payable on completion of the merger. Barclays affiliate also entered into a Commitment Letter to provide a portion of the committed financing for refinancing Quintiles' existing debt, for customary fees. In the past two years Barclays received ~$10 million in fees from Quintiles, ~$5.9 million from IMS Health and ~$37.7 million from TPG Capital Management and its affiliates/portfolio companies.

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Management projections

Projection yearYear 1Year 2Year 3Year 4Year 5CAGR
Revenue$3.4B$3.6B$3.8B$4.0B$4.3B5.9%
Revenue growth5.5%5.7%5.8%6.0%6.2%
EBITDA$1.0B$1.1B$1.2B$1.3B$1.4B7.2%
EBITDA growth6.6%7.0%7.1%7.3%7.5%
EBITDA margin31%31%31%32%32%
Implied EV / EBITDA12.7x11.9x11.1x10.3x9.6x

Year-1 growth is against LTM at announcement ($3.2B revenue, $974M EBITDA); later years are year over year.

Stand-alone, pre-transaction unaudited forecasts for fiscal years 2016-2021 were prepared for each company. The 2016-2021 forecasts for IMS Health (derived by extrapolating I/B/E/S consensus) show revenue of $3,217 million in 2016E growing to $4,270 million in 2021E, Adjusted EBITDA of $974 million to $1,373 million and Adjusted Diluted EPS of $1.60 to $2.66. The 2016-2021 forecasts for Quintiles show revenue of $4,651 million in 2016E growing to $6,684 million in 2021E, Adjusted EBITDA of $940 million to $1,501 million and Adjusted Diluted EPS of $4.28 to $7.85. Jointly prepared Estimated Synergies included 100-200 bps of incremental revenue growth (over $400 million incremental revenue by year four), $100 million of annual run-rate cost savings by end of year three, and ~$35 million of annual cash tax savings through 2020 from IMS Health tax assets.

Process notes

Merger of equals structure: Quintiles is the surviving corporation (reincorporating in Delaware) but IMS Health stockholders would own ~51.5% of the combined company. Scope records IMS Health as the target. The sliced filing contains only the Barclays opinion delivered to the Quintiles board (on the fairness of the exchange ratio to be paid by Quintiles); Goldman Sachs acted as IMS Health's financial advisor and its analyses/opinion are referenced in the projections section but its opinion section was not included in the slices. One Quintiles director (Chief Investment Officer of TPG Global) recused himself because TPG holds significant ownership in both Quintiles and IMS Health. Termination fees are reciprocal ($250 million each way), plus expense reimbursement up to $15 million. Barclays was not authorized to solicit indications of interest from third parties.

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