Fairness opinionsDiagnostics / Life Sciences2022

Meridian Bioscience acquired by SD Biosensor / SJL Partners: fairness opinion by Rothschild & Co

Announced July 7, 2022 · One-step merger · All cash · DEFM14A filed September 8, 2022
Diagnostics / Life Sciences Diagnostic Tools
Enterprise value
$1.5B
EV / LTM EBITDA
17.6x
EBITDA $87.0M · 29% margin
EV / LTM revenue
5.07x
revenue $302M
DCF discount rate
9.5%–11.0%
Perpetuity growth

Deal terms

ConsiderationAll cash
Price per share$34.00
Premium8.4%
Premium basisclosing price of $31.35 per share on July 5, 2022 (two trading days prior to announcement)
StructureOne-step merger
Termination fee$46.0M
Reverse termination fee
Go-shopNone
Outside date

Implied value per share by method vs. $34.00 offer

Selected companies — EV / 2022E Revenue $18.55 – $29.95
Selected companies — EV / 2023E Revenue $21.15 – $28.40
Selected companies — EV / 2022E EBITDA $26.10 – $31.70
Selected companies — EV / 2023E EBITDA $26.10 – $31.50
Precedent transactions — EV / LTM Revenue $28.10 – $35.75
Precedent transactions — EV / LTM EBITDA $31.50 – $35.90
Precedent transactions — EV / NTM Revenue $26.35 – $33.45
Precedent transactions — EV / NTM EBITDA $26.75 – $32.05
Discounted cash flow $29.20 – $39.35
Historical trading prices / 52-week range (illustrative only) $17.04 – $31.93
Premiums paid analysis (illustrative only) $29.45 – $47.75

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

Opinion of Rothschild & Co to the target board

Delivered July 6, 2022 · Fee $22.2M ($20.7M contingent on closing), $1.5M on delivery of the opinion

Discounted cash flow assumptions

Discount rate9.5%–11.0%
BasisEstimated WACC of 10.25% calculated using traditional CAPM; mid-year discounting convention
Terminal valuePerpetuity growth
Perpetuity growth2.3%–3.3%
Exit multiple
Projection periodfour months ended 9/30/2022 through FY2027
Projections usedUpdated Meridian projections prepared by Meridian management (as updated for actual performance through May 31, 2022)
Implied value per share$29.20–$39.35

Unlevered after-tax free cash flows discounted to present value as of May 31, 2022; midpoint of the range of estimated terminal values was $1.087 billion. Terminal period FCF calculated as NOPAT plus D&A less capex less change in NWC.

Selected public companies (8)

QIAGEN N.V. · bioMérieux SA · DiaSorin S.p.A. · Bio-Rad Laboratories, Inc. · Quidel Corporation · SD Biosensor, Inc. · Seegene, Inc. · OraSure Technologies, Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / 2022E Revenue0.4x2.1x6.6x 2.3x–3.8x $18.55–$29.95
EV / 2023E Revenue0.5x2.8x6.4x 2.8x–3.8x $21.15–$28.40
EV / 2022E EBITDA2.2x10.3x18.5x 11.0x–13.5x $26.10–$31.70
EV / 2023E EBITDA3.6x11.8x18.7x 11.5x–14.0x $26.10–$31.50

Selected precedent transactions (20)

DateTargetAcquirerMultiple
2021-04LuminexDiaSorin21.5x EV/LTM EBITDA
2021-03GenMark DxRoche10.5x EV/LTM Revenue
2020-11Horizon DiscoveryPerkinElmer5.1x EV/LTM Revenue
2019-02GE BioPharmaDanaher17.0x EV/NTM EBITDA
2017-07Alere Triage AssetsQuidel3.0x EV/LTM Revenue
2017-06EUROIMMUNPerkinElmer22.5x EV/LTM EBITDA
2016-12Hologic's Blood Screening BusinessGrifols11.7x EV/LTM EBITDA
2016-09CepheidDanaher7.0x EV/LTM Revenue
2016-02AlereAbbott22.4x EV/LTM EBITDA
2015-11MindrayConsortium led by Mr. Li Xiting12.8x EV/LTM EBITDA
2014-01Ortho Clinical DxCarlyle8.5x EV/LTM EBITDA
2013-09BioFirebioMérieux6.4x EV/LTM Revenue
2013-02HemoCueDanaher13.0x EV/LTM EBITDA
2012-07One LambdaThermo Fisher10.9x EV/LTM EBITDA
2012-04Gen-ProbeHologic20.4x EV/LTM EBITDA
2011-07ImmucorTPG11.3x EV/LTM EBITDA
2011-05PhadiaThermo Fisher16.6x EV/LTM EBITDA
2011-09Caliper Life SciencesPerkinElmer4.1x EV/LTM Revenue
2011-02Beckman CoulterDanaher10.5x EV/LTM EBITDA
2010-02MilliporeMerck KGaA17.0x EV/LTM EBITDA
MultipleLowMedianHighRange appliedImplied per share
EV / LTM Revenue1.8x4.9x10.5x 3.5x–4.5x $28.10–$35.75
EV / LTM EBITDA8.5x13.0x22.5x 13.5x–15.5x $31.50–$35.90
EV / NTM Revenue1.7x4.6x8.6x 3.5x–4.5x $26.35–$33.45
EV / NTM EBITDA11.0x12.6x21.6x 12.0x–14.5x $26.75–$32.05

Other analyses

AnalysisSummaryImplied per share
Historical trading prices / 52-week range (illustrative only)Intraday price of Meridian common stock ranged from $17.04 to $31.93 in the 52-week period preceding July 5, 2022, with the $34.00 merger consideration representing a premium range of 6.5% to 99.5%. Closing price on March 17, 2022 (day prior to first SDB/SJL offer) was $25.67 (32.5% premium); closing price on June 6, 2022 was $27.92 (21.8% premium). VWAP premiums: 14.4% to 1-month VWAP of $29.72, 19.7% to 2-month VWAP of $28.41, 21.6% to 3-month VWAP of $27.95, 33.0% to 6-month VWAP of $25.57.$17.04–$31.93
Premiums paid analysis (illustrative only)Premiums paid in selected precedent all-cash transactions involving U.S.-listed targets announced since 2018 with EV greater than $500 million. 1st-3rd quartile premiums: (i) 1-day prior 14.3%-52.2%, applied to $31.35 closing price on July 5, 2022 implying $35.85-$47.75; (ii) 20-trading-day average 18.2%-53.3%, applied to $29.03 implying $34.30-$44.50; (iii) 52-week high (7.8)%-20.3%, applied to $31.93 implying $29.45-$38.40.$29.45–$47.75

Aggregate fee of approximately $22,200,000; $1,500,000 payable upon delivery of the opinion and the balance (approximately $20,700,000) contingent upon consummation of the merger. Expense reimbursement and indemnification also provided. Retained as financial advisor since December 2, 2019.

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Management projections

Projection yearYear 1Year 2Year 3Year 4Year 5CAGR
Revenue$330M$363M$397M$434M$467M9.1%
Revenue growth9.3%10.0%9.4%9.3%7.6%
EBITDA$102M$121M$138M$161M$181M15.4%
EBITDA growth17.2%18.6%14.0%16.7%12.4%
EBITDA margin31%33%35%37%39%
Implied EV / EBITDA15.0x12.6x11.1x9.5x8.5x

Year-1 growth is against LTM at announcement ($302M revenue, $87.0M EBITDA); later years are year over year.

Meridian management prepared "Preliminary Meridian projections" (made available March 5, 2022, covering FY2022E-FY2030E: total revenue $302M in 2022E growing to $585M in 2030E; Adj. EBITDA $87M to $242M) and "Updated Meridian projections" (made available April 5, 2022, covering FY2022E-FY2027E: total revenue $351M in 2022E, $326M in 2023E, rising to $469M in 2027E; Adj. EBITDA $108M in 2022E, $97M in 2023E, rising to $183M in 2027E). Rothschild & Co used the Updated Meridian projections, further adjusted for actual performance through June 30, 2022 (2022E revenue $346M, gross profit $202M, adj. EBITDA $102M). Unlevered free cash flow provided to Rothschild & Co was $12M for June-Sept 2022E rising to $122M in 2027E; management also estimated LTM EBITDA through May 31, 2022 of $101 million.

Process notes

Meridian formed a special committee that worked with Rothschild & Co and Jones Day; a market check of potential strategic and financial buyers was conducted in June 2022 before signing. Rothschild & Co delivered a single opinion to the Meridian Board on July 6, 2022 (oral, confirmed in writing). Notably, acquirer SD Biosensor, Inc. was itself included in Rothschild & Co's selected public companies set. Buyer consortium: SDB to own ~60% of Columbus Holding, SJL-controlled SPV ~40%. Board had four business day match right on superior proposals; no go-shop.

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