Fairness opinionsMedical Devices and Supplies2016

LDR Holding acquired by Zimmer Biomet Holdings: fairness opinion by BofA Securities

Announced June 7, 2016 · Tender offer · All cash · SC 14D9 filed June 14, 2016
Medical Devices and Supplies Medical Devices
Enterprise value
$1.0B
EV / LTM EBITDA
EBITDA $-14.0M · -7% margin
EV / LTM revenue
5.55x
revenue $188M
DCF discount rate
9.5%–11.5%
Exit multiple

Deal terms

ConsiderationAll cash
Price per share$37.00
Premium
Premium basis
StructureTender offer
Termination fee$34.2M (3.0% of equity)
Reverse termination fee
Go-shopNone
Outside date

Implied value per share by method vs. $37.00 offer

Selected companies — EV / CY2016E Revenue $24.78 – $29.31
Selected companies — EV / CY2017E Revenue $27.96 – $31.69
Precedent transactions — EV / LTM Revenue (as of 3/31/2016A) $30.52 – $43.68
Precedent transactions — EV / NTM Revenue (as of 3/31/2017E) $29.85 – $45.87
Discounted cash flow $30.17 – $41.29

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

Opinion of BofA Securities to the target board

Delivered June 6, 2016 · Fee $17.1M ($15.6M contingent on closing), $1.5M on delivery of the opinion

Discounted cash flow assumptions

Discount rate9.5%–11.5%
Basisestimate of LDR's weighted average cost of capital
Terminal valueExit multiple
Perpetuity growth
Exit multiple3.5x–4.5x terminal LTM Revenue (FY2020E revenue)
Projection periodQ2 2016E-2020E
Projections usedLDR management forecasts
Implied value per share$30.17–$41.29

Cash flows discounted to present value as of March 31, 2016. Separately valued NOLs (35% federal tax rate) at $0.74-$0.81 per share, producing an implied range including NOLs of $30.91-$42.10 per share.

Selected public companies (8)

Globus Medical Inc. · K2M Group Holdings, Inc. · NuVasive, Inc. · Endologix, Inc. · Entellus Medical, Inc. · Intersect ENT Inc. · Penumbra, Inc. · Spectranetics Corp.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / CY2016E Revenue2.6x3.5x7.4x 3.5x–4.3x $24.78–$29.31
EV / CY2017E Revenue2.3x3.2x6.1x 3.3x–3.8x $27.96–$31.69

Selected precedent transactions (15)

DateTargetAcquirerMultiple
Sage Products LLCStryker Corporation
Ellipse Technologies Inc.NuVasive
Trivascular Technologies, Inc.Endologix
Tornier, Inc.Wright Medical Group N.V.
Ulthera, Inc.Merz Pharmaceuticals, LLC
Angioscore Inc.Spectranetics
AnthroCare CorporationSmith and Nephew plc
Given Imaging Ltd.Covidien plc
Mako Surgical Corp.Stryker
Conceptus Inc.Bayer AG
ev3 Inc.Covidien
AGA Medical CorporationSt. Jude Medical, Inc.
Acclarent Inc.Johnson & Johnson, Inc.
Ascent Healthcare Solutions, Inc.Stryker
CoreValue, Inc.Medtronic, Inc.
MultipleLowMedianHighRange appliedImplied per share
EV / LTM Revenue (as of 3/31/2016A)4.0x5.4x14.1x 5.0x–7.5x $30.52–$43.68
EV / NTM Revenue (as of 3/31/2017E)3.3x4.8x10.6x 4.0x–6.5x $29.85–$45.87

Other analyses

AnalysisSummaryImplied per share
Historical trading prices and volumesReviewed historical trading prices and trading volumes of LDR common stock during the one-year period ended June 3, 2016 (considered as another factor).
Analyst price targetsReviewed a range of publicly available research analyst price targets for LDR as of June 3, 2016 (considered as another factor).

Aggregate fee of $17.1 million, $1.5 million payable upon delivery of the opinion, remainder contingent upon consummation of the Offer; expense reimbursement and indemnification also provided.

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Management projections

Projection yearYear 1Year 2Year 3Year 4CAGR
Revenue$234M$286M$346M$423M21.9%
Revenue growth23.9%22.7%20.8%22.1%
EBITDA$4.8M$32.7M$66.4M$113M186.7%
EBITDA growth581.3%103.1%70.4%
EBITDA margin2%11%19%27%
Implied EV / EBITDA218.0x32.0x15.8x9.2x

Year-1 growth is against LTM at announcement ($188M revenue, $-14.0M EBITDA); later years are year over year.

LDR management prepared an unaudited standalone Management Forecast for fiscal years 2016 through 2020 in early April 2016, approved by the LDR Board and provided to Parent and BofA Merrill Lynch. Net revenue was projected to grow from $188.45 million in 2016E to $422.59 million in 2020E, with Adjusted EBITDA of $(14.0) million in 2016E rising to $113.1 million in 2020E and net income moving from a $(35.1) million loss in 2016E to $63.6 million in 2020E. The forecast excluded any effects of the Offer or Merger, including synergies, and also supported a separate valuation of LDR's NOLs.

Process notes

Termination fee of approximately $34.2 million (approximately 3% of aggregate equity value), plus an additional $11.4 million expense reimbursement payable in certain circumstances. No go-shop was obtained despite the LDR Board's initial request.

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