Fairness opinionsOutsourced Services2017

Landauer acquired by Fortive: fairness opinion by Lazard

Announced September 6, 2017 · Tender offer · All cash · SC 14D9 filed September 20, 2017
Outsourced Services Staffing / Specialty Services
Enterprise value
$757M
EV / LTM EBITDA
18.2x
EBITDA $41.5M · 27% margin
EV / LTM revenue
4.88x
revenue $155M
DCF discount rate
8.8%–9.8%
Exit multiple

Deal terms

ConsiderationAll cash
Price per share$67.25
Premium
Premium basis
StructureTender offer
Termination fee$23.0M (3.5% of equity)
Reverse termination fee
Go-shopNone
Outside date

Implied value per share by method vs. $67.25 offer

Selected companies — EV / 2017E Adjusted EBITDA $37.98 – $50.42
Selected companies — EV / 2018E Adjusted EBITDA $34.58 – $47.25
Selected companies — Average of 2017E and 2018E Adjusted EBITDA multiple ranges (blended) $36.28 – $48.84
Precedent transactions — EV / LTM EBITDA (LTM ended June 30, 2017 Adjusted EBITDA) $38.60 – $60.68
Discounted cash flow $46.27 – $62.10
52-Week High/Low Trading Prices $41.00 – $63.00
Research Analyst Price Targets $46.00 – $60.00

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

Opinion of Lazard to the target board

Delivered September 6, 2017 · Fee $10.0M ($7.5M contingent on closing), $2.5M on delivery of the opinion

Discounted cash flow assumptions

Discount rate8.8%–9.8%
BasisWACC estimated from average unlevered risk profiles, weighted after-tax cost of debt and consolidated leverage ratios of the comparable companies
Terminal valueExit multiple
Perpetuity growth3.8%–5.9%
Exit multiple9.8x–12.8x terminal year Adjusted EBITDA
Projection periodQ4 2017E-2022E
Projections usedUpdated Management Projections (unlevered free cash flow calculated by Lazard)
Implied value per share$46.27–$62.10

Present value as of June 30, 2017; implied enterprise value range $509-$664 million; net debt subtracted and divided by fully diluted shares (approximately 9.8 million). Terminal value assumed 3.0% revenue growth and constant Adjusted EBITDA margin.

Selected public companies (10)

Accuray Incorporated · Analogic Corporation · CONMED Corporation · Haemonetics Corporation · Halyard Health, Inc. · ICU Medical, Inc. · Merit Medical Systems, Inc. · Natus Medical Incorporated · Omnicell, Inc. · OSI Systems, Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / 2017E Adjusted EBITDA10.4x20.0x 10.5x–13.5x $37.98–$50.42
EV / 2018E Adjusted EBITDA9.6x17.4x 9.5x–12.5x $34.58–$47.25
Average of 2017E and 2018E Adjusted EBITDA multiple ranges (blended) $36.28–$48.84

Selected precedent transactions (11)

DateTargetAcquirerMultiple
2017-04-17MOCON, Inc.AMETEK, Inc.
2017-02-14Cynosure, Inc.Hologic, Inc.
2016-02-23Newport CorporationMKS Instruments, Inc.
2015-08-27Lake Region Medical Holdings, Inc.Greatbatch, Inc.
2015-06-17Welch Allyn Holdings Inc.Hill-Rom Holdings, Inc.
2014-03-28Nordion Inc.Sterigenics International LLC
2013-12-08Given Imaging Ltd.Covidien plc
2013-12-04Pulsion Medical Systems SEGetinge Group
2012-12-04Young Innovations, Inc.Linden Capital Partners
2012-07-06One Lambda Inc.Thermo Fisher Scientific Inc.
2010-12-13Dionex CorporationThermo Fisher Scientific Inc.
MultipleLowMedianHighRange appliedImplied per share
EV / LTM EBITDA (LTM ended June 30, 2017 Adjusted EBITDA)8.7x12.1x27.0x 10.0x–15.0x $38.60–$60.68

Other analyses

AnalysisSummaryImplied per share
52-Week High/Low Trading PricesIntraday share price of Company Common Stock over the 52 weeks ended September 1, 2017 ranged from $41.00 to $63.00, versus consideration of $67.25.$41.00–$63.00
Research Analyst Price TargetsPublished Wall Street equity research price targets ranged from $46.00 to $60.00, versus consideration of $67.25.$46.00–$60.00

Fee of $10 million, of which one-fourth ($2.5 million) became payable upon rendering of the opinion and the remainder contingent upon closing; expense reimbursement and indemnification. Lazard had in the prior two years advised the Company on strategic/financial matters including shareholder activism defense, for which no consideration was received.

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Management projections

Projection yearYear 1Year 2Year 3Year 4CAGR
Revenue$171M$189M$209M$231M10.5%
Revenue growth10.3%10.5%10.6%10.5%
EBITDA$46.0M$53.0M$62.0M$67.0M13.4%
EBITDA growth10.8%15.2%17.0%8.1%
EBITDA margin27%28%30%29%
Implied EV / EBITDA16.4x14.3x12.2x11.3x

Year-1 growth is against LTM at announcement ($155M revenue, $41.5M EBITDA); later years are year over year.

Management prepared Original Management Projections (dated June 1, 2017) covering fiscal years 2017-2022 and, following Q3 FY2017 results, Updated Management Projections for Q4 FY2017 and FY2018 (identical to the originals for 2019-2022). The Updated Management Projections show Q4 2017E revenue of $36 million and Adjusted EBITDA of $7 million, rising to FY2022E revenue of $231 million and Adjusted EBITDA of $67 million, with unlevered free cash flow of $3 million in Q4 2017E growing to $30 million in 2022E. Assumptions included ~8.6% annual revenue growth from digital transformation of the core business and 220 bps of operating margin expansion; Lazard was instructed by the Board to use the Updated Management Projections and itself calculated unlevered free cash flow.

Process notes

Single financial advisor (Lazard) delivering an opinion to the Landauer Board; written opinion dated September 6, 2017 followed oral opinion rendered one day earlier (September 5, 2017). Structure was a cash tender offer by a Fortive subsidiary (Fluke Corporation was the Fortive subsidiary party to the confidentiality agreement) followed by a back-end merger. Activist holder Gilead Capital LP signed a tender and support agreement concurrently with the merger agreement. Termination fee negotiated from 3.0% to 3.5% of aggregate equity value (approximately $23 million). Lazard assumed approximately 9.8 million shares outstanding per management instruction. Filing's Lazard description erroneously references expertise "in the utilities industry."

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