Fairness opinionsDigital / HealthTech2024

Model N acquired by Vista Equity Partners: fairness opinion by Jefferies

Announced April 8, 2024 · One-step merger · All cash · DEFM14A filed May 15, 2024
Digital / HealthTech Revenue Cycle
Enterprise value
$1.3B
EV / LTM EBITDA
24.5x
EBITDA $51.0M · 19% margin
EV / LTM revenue
4.73x
revenue $264M
DCF discount rate
10.0%–11.0%
Perpetuity growth

Deal terms

ConsiderationAll cash
Price per share$30.00
Premium
Premium basis
StructureOne-step merger
Termination fee$43.2M (3.4% of equity)
Reverse termination fee
Go-shopNone
Outside dateOctober 4, 2024

Implied value per share by method vs. $30.00 offer

Selected companies — EV / CY2024E Revenue $25.81 – $38.37
Selected companies — EV / CY2025E Revenue $24.85 – $38.67
Selected companies — EV / CY2024E EBITDA $19.12 – $29.83
Selected companies — EV / CY2025E EBITDA $19.08 – $34.29
Precedent transactions — EV / LTM Revenue $18.50 – $36.49
Precedent transactions — EV / LTM EBITDA $16.17 – $23.54
Discounted cash flow $22.08 – $33.62

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

Opinion of Jefferies to the target board

Delivered April 7, 2024 · Fee $18.5M

Discounted cash flow assumptions

Discount rate10.0%–11.0%
Basisestimate of Model N's weighted average cost of capital
Terminal valuePerpetuity growth
Perpetuity growth3.5%–5.5%
Exit multiple
Projection periodFY2024E-FY2029E
Projections usedModel N management Projections
Implied value per share$22.08–$33.62

Stand-alone unlevered free cash flows for fiscal years ending September 30, 2024 through September 30, 2029; estimated net debt as of June 30, 2024 subtracted.

Selected public companies (6)

Alarm.com Holdings, Inc. · Blackbaud, Inc. · Health Catalyst, Inc. · Instructure Holdings, Inc. · IQVIA Holdings Inc. · MeridianLink, Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / CY2024E Revenue1.0x3.9x5.9x 4.0x–6.0x $25.81–$38.37
EV / CY2025E Revenue0.9x3.7x5.4x 3.5x–5.5x $24.85–$38.67
EV / CY2024E EBITDA12.0x16.0x21.0x 14.0x–22.0x $19.12–$29.83
EV / CY2025E EBITDA11.0x14.0x20.0x 11.0x–20.0x $19.08–$34.29

Selected precedent transactions (12)

DateTargetAcquirerMultiple
2023-09NextGen Healthcare, Inc.Thoma Bravo
2023-08Avid Technology, Inc.Symphony Technology Group, LLC
2022-05Black Knight, Inc.Intercontinental Exchange, Inc.
2022-04CDK Global, Inc.Brookfield Business Partners
2021-12Cerner CorpOracle Corporation
2021-11athenahealth Inc.Bain Capital / Hellman & Friedman
2021-08Inovalon Holdings, Inc.Nordic Capital / Insight Partners
2021-02Core Logic, Inc.Insight Partners / Stone Point Capital
2020-12RealPage, Inc.Thoma Bravo
2020-12BioTelemetry, Inc.Royal Phillips
2020-08OSIsoftAveva Group plc
2020-07MajescoThoma Bravo
MultipleLowMedianHighRange appliedImplied per share
EV / LTM Revenue2.6x5.7x12.0x 3.0x–6.0x $18.50–$36.49
EV / LTM EBITDA12.0x21.0x36.0x 15.0x–22.0x $16.17–$23.54

Aggregate fee based on a percentage of transaction value, estimated at approximately $18.5 million; a portion became payable upon delivery of the opinion (not contingent on closing) and the remainder is contingent on closing. Jefferies received approximately $2.1 million from Model N and approximately $15.6 million from Vista and/or its affiliates/portfolio companies in the prior two years.

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Management projections

Projection yearYear 1Year 2Year 3Year 4Year 5CAGR
Revenue$288M$323M$368M$405M$428M10.4%
Revenue growth9.1%12.2%13.9%10.1%5.7%
EBITDA$66.0M$87.0M$115M$133M$147M22.2%
EBITDA growth29.4%31.8%32.2%15.7%10.5%
EBITDA margin23%27%31%33%34%
Implied EV / EBITDA18.9x14.4x10.9x9.4x8.5x

Year-1 growth is against LTM at announcement ($264M revenue, $51.0M EBITDA); later years are year over year.

Model N management prepared non-public, risk-adjusted projections for fiscal years 2024 through 2029 on a stand-alone basis, approved for Jefferies' use. Total revenue was projected to grow from $264 million in FY2024 to $428 million in FY2029, with Adjusted EBITDA rising from $51 million to $148 million and unlevered free cash flow from $17 million to $79 million. A version of the projections through FY2027 (without FY2028-2029 and without unlevered free cash flow) was provided to strategic process participants including Parent.

Process notes

Single fairness opinion from Jefferies to the Model N board on April 7, 2024; no special committee noted. Peer set includes an apparent filing typo 'Heath Catalyst, Inc.' (Health Catalyst). Jefferies disclosed prior fees of ~$2.1 million from Model N and ~$15.6 million from Vista and its affiliates/portfolio companies over the prior two years. Termination fee of $43,167,695 equals approximately 3.4% of equity value, up from 2.6% in the initial draft merger agreement; Vista's request for expense reimbursement on a failed stockholder vote was rejected. Market data as of April 5, 2024. Outside date October 4, 2024.

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