Fairness opinionsDiagnostics / Life Sciences2012

MEDTOX Scientific acquired by Laboratory Corporation of America: fairness opinion by Lazard Middle Market

Announced June 4, 2012 · One-step merger · All cash · DEFM14A filed June 27, 2012
Diagnostics / Life Sciences Laboratories: Specialty
Enterprise value
$241M
EV / LTM EBITDA
12.7x
EBITDA $19.0M · 16% margin
EV / LTM revenue
2.03x
revenue $119M
DCF discount rate
10.0%–12.0%
Perpetuity growth

Deal terms

ConsiderationAll cash
Price per share$27.00
Premium33.6%
Premium basisclosing price of Company common stock one trading day prior to announcement
StructureOne-step merger
Termination fee$8.2M
Reverse termination fee
Go-shopNone
Outside date

Implied value per share by method vs. $27.00 offer

Selected companies — Combined LTM and CY2012E EBITDA multiples - overall implied per share range $12.34 – $21.13
Precedent transactions — Revenue multiples - overall implied per share range $13.23 – $38.06
Precedent transactions — EBITDA multiples - overall implied per share range $13.14 – $40.74
Discounted cash flow $19.87 – $32.44

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 June 1, 2012 · Fee $5.4M ($5.1M contingent on closing)

Discounted cash flow assumptions

Discount rate10.0%–12.0%
BasisWACC
Terminal valuePerpetuity growth
Perpetuity growth2.0%–4.0%
Exit multiple
Projection period2H2012E-2016E
Projections usedinternal estimates of the Company's management
Implied value per share$19.87–$32.44

Standalone unlevered after-tax free cash flows for the second half of fiscal year ending December 31, 2012 through full fiscal year ending December 31, 2016; terminal value from applying perpetuity growth rates to FY2016 projected unlevered free cash flow.

Selected public companies (5)

Alere Inc. · Bio-Reference Laboratories, Inc. · Laboratory Corporation of America Holdings · Quest Diagnostics Incorporated · Sonic Healthcare Limited

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / LTM EBITDA (as of March 31, 2012)6.9x7.9x10.7x 6.9x–10.7x
EV / CY2012E EBITDA5.9x7.8x9.9x 5.9x–9.9x
Combined LTM and CY2012E EBITDA multiples - overall implied per share range $12.34–$21.13

Selected precedent transactions (10)

DateTargetAcquirerMultiple
2012-02-28eScreen, Inc.Alere Inc.
2011-04-06Orchid Cellmark Inc.Laboratory Corporation of America Holdings
2010-08-12Bode Technology Group, Inc.SolutionPoint International, Inc.
2009-06-23Monogram Biosciences, Inc.Laboratory Corporation of America Holdings
2009-06-05Concateno plcAlere Inc. (f/k/a Inverness Medical Innovations, Inc.)
2008-06-30Clinical Laboratories of Hawaii, LLPSonic Healthcare Limited
2007-12-20Redwood Toxicology Laboratory, Inc.Alere Inc. (f/k/a Inverness Medical Innovations, Inc.)
2007-07-06Sunrise Medical Laboratories, Inc.Sonic Healthcare Limited
2005-08-23Clinical Pathology Laboratories, Inc.Sonic Healthcare Limited
2005-08-08LabOne, Inc.Quest Diagnostics Incorporated
MultipleLowMedianHighRange appliedImplied per share
EV / LTM Revenue1.1x1.9x3.2x 1.1x–3.2x
EV / One-year forward Revenue1.0x1.4x2.2x 1.0x–2.2x
Revenue multiples - overall implied per share range $13.23–$38.06
EV / LTM EBITDA7.4x9.3x13.6x 7.4x–13.6x
EV / One-year forward EBITDA7.6x8.9x19.4x 7.6x–19.4x
EBITDA multiples - overall implied per share range $13.14–$40.74

Other analyses

AnalysisSummaryImplied per share
Premiums Paid (informational only)Reviewed implied premiums paid in selected healthcare M&A transactions announced January 1, 2009 through May 31, 2012: one trading day premiums of approximately 5.5% to 90.1% and one month premiums of approximately 15.1% to 100.6%. The $27.00 per share consideration implied premiums of approximately 33.6% (one day) and 22.2% (one month). Referenced for informational purposes and not considered part of LMM's financial analyses.
Historical Stock Price/Trading Volume ReviewLMM reviewed historical stock prices and trading volumes of Company common stock as part of its review; no implied per share range disclosed.

Aggregate fee currently estimated at approximately $5.4 million, portions of which were payable in connection with LMM's engagement and upon rendering of the opinion, and approximately $5.1 million contingent upon consummation of the merger. Lazard affiliates previously received approximately $3.5 million in fees from LabCorp for advising on a 2010 acquisition.

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Management projections

Projection yearYear 1Year 2Year 3Year 4CAGR
Revenue$134M$149M$167M$185M11.5%
Revenue growth12.6%11.9%11.5%11.1%
EBITDA$25.1M$32.2M$40.4M$49.6M25.5%
EBITDA growth32.1%28.3%25.5%22.8%
EBITDA margin19%22%24%27%
Implied EV / EBITDA9.6x7.5x6.0x4.9x

Year-1 growth is against LTM at announcement ($119M revenue, $19.0M EBITDA); later years are year over year.

LMM used various financial forecasts provided by the Company (internal estimates of the Company's management), covering the second half of fiscal year ending December 31, 2012 through the full fiscal year ending December 31, 2016, for its discounted cash flow analysis of standalone unlevered after-tax free cash flows. Company LTM (as of March 31, 2012) and calendar year 2012 estimated revenue and EBITDA, based on public filings and management internal estimates, were used in the selected companies and precedent transactions analyses. No specific revenue or EBITDA dollar figures were disclosed in the sliced sections.

Process notes

Single fairness opinion delivered by Lazard Middle Market LLC (LMM) to the MEDTOX board on June 1, 2012 (oral, confirmed in writing same date); merger agreement signed June 3, 2012. Company termination fee of $8.2 million; LabCorp agreed to expense reimbursement in certain failure-to-close circumstances (amount not stated in slices). LMM disclosed that Lazard affiliates previously advised LabCorp on a 2010 acquisition for approximately $3.5 million in fees. The selected companies analysis implied per share range ($12.34-$21.13) was well below the $27.00 consideration.

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