Fairness opinionsPharmaceutical Services2013

Patheon acquired by JLL Partners: fairness opinion by RBC Capital Markets and Jefferies

Announced November 18, 2013 · Scheme of arrangement · All cash · DEFM14A filed February 4, 2014
Pharmaceutical Services CDMO
Enterprise value
$2.6B
equity $1.4B
EV / LTM EBITDA
12.7x
EBITDA $204M · 18% margin
EV / LTM revenue
2.27x
revenue $1.1B
DCF discount rate
9.0%–11.0%
Perpetuity growth and exit multiple

Deal terms

ConsiderationAll cash
Price per share$9.32
Premium63.9%
Premium basisclosing price per Restricted Voting Share on November 15, 2013 of CDN$5.95 (RBC cited 64% premium to US$5.70 closing price on November 18, 2013)
StructureScheme of arrangement
Termination fee$23.6M (1.8% of equity)
Reverse termination fee$49.3M
Go-shopNone
Outside date

Opinion of RBC Capital Markets to the special committee

Delivered November 18, 2013

Discounted cash flow assumptions

Discount rate9.0%–11.0%
BasisWACC
Terminal valuePerpetuity growth and exit multiple
Perpetuity growth2.0%–2.5%
Exit multiple8.0x–10.0x terminal year EBITDA
Projection period2013E-2018E
Projections usedManagement Forecasts for FY2013-FY2017, extrapolated by RBC to FY2018 (the 'Financial Forecast')
Implied value per share$9.15–$13.88

Terminal EBITDA multiple sensitivity produced US$9.67-$13.43 per share (WACC 9%-11%, 8.0x-10.0x); perpetuity growth sensitivity produced US$9.15-$13.88 per share (WACC 9%-11%, 2.00%-2.50%). RBC concluded results were consistent with the Share Consideration. Independent Committee noted that at WACC 8%-10% with growth of 1.75%-2.75% values exceeded the consideration, while at 11% WACC with 1.75%-2.00% growth and 12% WACC with 1.75%-2.75% growth values were below the consideration.

Selected precedent transactions (14)

DateTargetAcquirerMultiple
2012-10-29Banner PharmacapsPatheon10.8x EV / LTM EBITDA
2012-10-04MetricsMayne Pharma6.5x EV / LTM EBITDA
2012-08-06AenovaBC Partners9.4x EV / LTM EBITDA
2012-05-18Ocean Nutrition CanadaRoyal DSM N.V.9.4x EV / LTM EBITDA
2011-08-19Aptuit (Clinical Trials Business)Catalent Pharma Solutions10.1x EV / LTM EBITDA
2011-04-04CapsugelKKR11.3x EV / LTM EBITDA
2011-02-24Lancaster LaboratoriesEurofins8.0x EV / LTM EBITDA
2008-04-30BASF (CMO Segment)Dr. Reddy's Laboratories6.2x EV / LTM EBITDA
2007-08-03Lipa PharmaceuticalsCK Life Sciences9.6x EV / LTM EBITDA
2007-04-24HollisterStier LaboratoriesJubilant Organosys11.2x EV / LTM EBITDA
2007-01-25Cardinal (Catalent Pharma Solutions)Blackstone14.3x EV / LTM EBITDA
AltheaAjinomoto
JHP PharmaWarburg Pincus
Draxis HealthJubilant Organosys
MultipleLowMedianHighRange appliedImplied per share
EV / LTM EBITDA6.2x9.6x14.3x

Other analyses

AnalysisSummaryImplied per share
Comparable Transaction Premiums (Canadian minority buy-ins)26 Canadian transactions over US$100 million since January 2005 where controlling shareholders acquired publicly traded minority interests; premiums to prior-day closing price ranged from a low of 6% to a high of 166%, mean 27%, median 19%. The US$9.32 Share Consideration represented a 64% premium to the US$5.70 market price on November 18, 2013, above the mean and median.
Public company trading multiples reviewRBC reviewed trading multiples of publicly traded commercial manufacturing outsourcing companies but concluded values implied were below DCF and precedent transaction values, and because public values reflect minority discount rather than en bloc values, did not rely on this methodology.
Implied transaction multipleShare Consideration implied EV/LTM EBITDA of 13.1x on 2013 EBITDA of ~US$150 million and 11.0x on Pro Forma 2013 EBITDA of ~US$178 million, consistent with or above precedent transaction multiples (median 9.6x).

RBC entitled to a fee of CDN$750,000 for services already provided; if the Arrangement is consummated RBC receives the balance of fees expected to be approximately US$2.9 million pre-tax (based on CDN$1.00 = US$0.9576 on November 17, 2013). Opinion delivered to the Independent Committee and the Board.

Opinion of Jefferies to the acquirer board

Delivered November 17, 2013 · Fee $1.0M, $1.0M on delivery of the opinion

Discounted cash flow assumptions

Discount rate9.2%–10.2%
BasisWACC based on weighted average cost of capital analysis of the Patheon Selected Companies and Patheon
Terminal valueExit multiple
Perpetuity growth
Exit multiple8.0x–10.0x 2017E Adjusted EBITDA of approximately US$286.8 million
Projection periodFY2014E-FY2017E (present value as of October 31, 2013)
Projections usedManagement's financial projections furnished to Jefferies by JLL
Implied value per share$9.37–$12.44

Based on approximately 149.3 million fully diluted Restricted Voting Shares outstanding as of November 15, 2013.

Selected public companies (10)

Charles River Laboratories International, Inc. · Covance Inc. · ICON plc · PAREXEL International Corporation · Quintiles Transnational Holdings Inc. · Albany Molecular Research, Inc. · Cambrex Corporation · Lonza Group AG · Siegfried Holding AG · WuXi PharmaTech (Cayman) Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / 2013E EBITDA (CRO subset)12.2x
EV / 2014E EBITDA (CRO subset)11.0x
EV / 2013E EBITDA (CMO subset)10.3x
EV / 2014E EBITDA (CMO subset)9.3x
EV / 2013E EBITDA (overall)11.1x 9.5x–11.5x $7.74–$10.12
EV / 2014E EBITDA (overall)10.2x 8.5x–10.5x $8.02–$10.82

Selected precedent transactions (12)

DateTargetAcquirerMultiple
2013-06PRA InternationalKKR & Co. L.P.
2011-10Pharmaceutical Product Development, Inc.The Carlyle Group L.P. / Hellman & Friedman LLC
2011-05PharmaNet Development Group, Inc.inVentive Health, Inc.
2011-05Kendle International Inc.INC Research, LLC / Avista Capital Holdings, L.P.
2010-12ReSearch Pharmaceutical Services, Inc.Warburg Pincus, LLC
2010-08INC Research Inc.Avista Capital Holdings, L.P. / Teachers' Private Capital
2012-12Qualicaps Co., Ltd.Mitsubishi Chemical Holdings Corporation
2012-10Banner Pharmacaps Inc.Patheon Inc.
2012-08Aenova Holding GmbHBC Partners Limited
2011-08Aptuit, LLCCatalent Pharma Solutions, Inc.
2011-04Capsugel Holdings US, Inc.KKR & Co. L.P.
2011-02Lancaster Laboratories, Inc.Eurofins Scientific SE
MultipleLowMedianHighRange appliedImplied per share
EV / LTM Revenue (CRO subset)0.9x
EV / LTM EBITDA (CRO subset)11.8x
EV / LTM Revenue (CMO subset)2.5x
EV / LTM EBITDA (CMO subset)10.2x
EV / LTM Revenue (overall)2.1x 1.8x–2.3x $8.52–$11.98
EV / LTM EBITDA (overall)11.3x 10.0x–12.0x $8.04–$10.37

Other analyses

AnalysisSummaryImplied per share
Transaction Overview / PremiumsUS$9.32 (CDN$9.75) implied equity value of ~US$1.39 billion and enterprise value of ~US$1.97 billion (net debt ~US$576.2 million); premiums of 63.9% to Nov 15, 2013 close (CDN$5.95), 68.6% to 30-day VWAP, 56.9% to 60-day VWAP, 59.2% to 90-day VWAP, 115.4% to one-year VWAP, 43.6% to the 52-week high close (CDN$6.79) and 209.5% to the 52-week low close (CDN$3.15).
Premiums Paid Analysis (informational only)41 US/Canadian healthcare M&A transactions announced since January 1, 2009 with cash consideration of US$500 million to US$3 billion; 1-day premiums ranged from (8.6%) to 163.4% (median 34.9%, mean 49.2%) and 4-week premiums from (4.7%) to 301.5% (median 42.6%, mean 58.6%). Applying the 25th-75th percentile range to the November 15, 2013 closing price implied US$6.81 to US$9.98 per share. Solely informational, not part of the fairness determination.$6.81–$9.98

Pursuant to a November 5, 2013 engagement agreement, JLL Associates agreed to pay Jefferies US$1 million payable upon delivery of its opinion. Jefferies and an affiliate are also providing financing services in connection with the Transaction for additional compensation.

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Management projections

Projection yearYear 1Year 2Year 3Year 4CAGR
Revenue$1.2B$1.3B$1.4B$1.5B6.3%
Revenue growth6.5%6.3%6.3%6.3%
EBITDA$230M$257M$287M$311M10.6%
EBITDA growth12.7%11.7%11.7%8.4%
EBITDA margin19%20%21%21%
Implied EV / EBITDA11.3x10.1x9.1x8.4x

Year-1 growth is against LTM at announcement ($1.1B revenue, $204M EBITDA); later years are year over year.

Management prepared projections in September 2013 at the request of the Independent Committee covering fiscal years 2013 through 2017 (fiscal year ends October 31). Revenue was projected to grow from US$1,054.7 million in FY2013E (pro forma adjusted US$1,056.6 million) to US$1,376.4 million in FY2017E, with Adjusted EBITDA rising from US$149.6 million (pro forma US$177.8 million) in FY2013E to US$286.8 million in FY2017E (20.8% margin). RBC extrapolated an additional year (FY2018E: revenue US$1,462 million, EBITDA US$311 million, unlevered free cash flow US$185 million) to form the "Financial Forecast" used in its DCF; unlevered free cash flow ranged from US$88 million in FY2014E to US$185 million in FY2018E.

Process notes

Canadian plan of arrangement / going-private (MI 61-101) transaction in which controlling shareholder JLL Partners, together with DSM, acquired the publicly held minority Restricted Voting Shares. Two opinions: RBC Capital Markets delivered a fairness opinion to the Independent Committee and the Board addressed to "Minority Shareholders" (excluding DSM, the JLL Parties and management rolling over equity), and Jefferies delivered an opinion dated November 17, 2013 to JLL Associates VI, L.P. (general partner of JLL Fund VI) on the fairness of the Share Consideration to JLL Fund VI, not to public shareholders. BMO Capital Markets also advised the Independent Committee (no fairness opinion summarized here). The deal required a majority-of-the-minority vote. Target termination fee of US$23.643 million (~1.8% of equity value) plus possible expense reimbursement up to US$13 million capped in aggregate at US$23.643 million; reverse termination fee of US$49.255 million (~3.7% of equity value) or US$24.628 million as applicable, guaranteed severally by JLL Fund VI (51%) and DSM (49%). Jefferies is also providing financing services to the buyer.

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