Fairness opinionsPharmacy / Infusion2017

PharMerica acquired by KKR: fairness opinion by UBS and BofA Securities

Announced August 2, 2017 · One-step merger · All cash · DEFM14A filed October 3, 2017
Pharmacy / Infusion Institutional Rx Sponsor: KKR Americas XII Fund / KKR; WBA
Enterprise value
$1.4B
EV / LTM EBITDA
9.6x
EBITDA $149M · 6% margin
EV / LTM revenue
0.60x
revenue $2.4B
DCF discount rate
8.0%–9.0%
Exit multiple

Deal terms

ConsiderationAll cash
Price per share$29.25
Premium
Premium basis
StructureOne-step merger
Termination fee$33.0M
Reverse termination fee$56.6M
Go-shopNone
Outside date

Implied value per share by method vs. $29.25 offer

Discounted cash flow (UBS) $24.00 – $33.90
Selected companies — P / CY2017E adjusted EPS (BofA Securities) $22.50 – $28.30
Selected companies — P / CY2018E adjusted EPS (BofA Securities) $23.00 – $29.60
Selected companies — EV / CY2017E EBITDA (BofA Securities) $19.90 – $28.70
Selected companies — EV / CY2018E EBITDA (BofA Securities) $21.30 – $31.20
Discounted cash flow (BofA Securities) $24.40 – $34.50
52-week trading range (informational) (BofA Securities) $20.20 – $28.17
Analyst price targets (informational) (BofA Securities) $17.30 – $28.20
Illustrative leveraged buy-out analysis (informational) (BofA Securities) $22.40 – $29.90
DCF including NOLs (BofA Securities) $24.80 – $34.90

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

Opinion of UBS to the target board

Delivered August 1, 2017 · Fee $6.1M ($5.6M contingent on closing), $0.5M on delivery of the opinion

Discounted cash flow assumptions

Discount rate8.0%–9.0%
Basisestimates of PharMerica's weighted average cost of capital
Terminal valueExit multiple
Perpetuity growth
Exit multiple7.5x–9.5x terminal LTM EBITDA (2021E EBITDA)
Projection periodJuly 1, 2017 - 2021E
Projections usedJuly 2017 Projections prepared by PharMerica management
Implied value per share$24.00–$33.90

Present values calculated as of June 30, 2017; terminal multiple range based on current and historical trading EBITDA multiples of PharMerica and certain Selected Companies.

Selected public companies (9)

AmerisourceBergen Corporation · Cardinal Health, Inc. · McKesson Corporation · Ensign Group, Inc. · Genesis Healthcare Inc. · Kindred Healthcare, Inc. · Express Scripts Holding Company · BioScrip, Inc. · Diplomat Pharmacy, Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / CY2017E EBITDA (pharma distributor & long term care companies overall)7.8x8.5x10.2x
EV / CY2018E EBITDA (pharma distributor & long term care companies overall)7.5x8.0x9.7x
Adj. P / CY2017E EPS (pharma distributor & long term care companies overall)11.0x14.6x16.2x
Adj. P / CY2018E EPS (pharma distributor & long term care companies overall)9.1x14.1x15.0x
EV / CY2017E EBITDA - pharmaceutical distributor companies9.6x
EV / CY2018E EBITDA - pharmaceutical distributor companies9.0x
EV / CY2017E EBITDAR - long term care companies7.9x
EV / CY2018E EBITDAR - long term care companies7.7x
PharMerica implied EV / CY2017E EBITDA at $29.25 merger consideration9.6x
PharMerica implied EV / CY2018E EBITDA at $29.25 merger consideration8.6x
PharMerica implied Adj. P / CY2017E EPS at $29.25 merger consideration15.0x
PharMerica implied Adj. P / CY2018E EPS at $29.25 merger consideration13.4x

Selected precedent transactions (14)

DateTargetAcquirerMultiple
2015-05Omnicare, Inc.CVS Health Corporation
2014-10Salveo Specialty Pharmacy, Inc.Catamaran Corporation
2015-03Catamaran CorporationUnitedHealth Group Incorporated
2015-02Envision Pharmaceutical Services, Inc.Rite Aid Corporation
2013-08Restat, LLCCatamaran Corporation
2012-04Catalyst Health Solutions, Inc.SXC Health Solutions Corp.
2011-07Medco Health Solutions Inc.Express Scripts Inc.
2013-11Coram, LLCCVS Caremark Corp.
2013-06CarePoint Partners Holdings LLCBioScrip, Inc.
2010-01Critical Homecare Solutions Holdings, Inc.BioScrip, Inc.
2014-11EHHI Holdings, Inc.HealthSouth Corporation
2014-10Gentiva Health Services Inc.Kindred Healthcare Inc.
2014-08Skilled Healthcare Group, Inc.Genesis HealthCare, LLC
2012-06Sun Healthcare Group, Inc.Genesis HealthCare, LLC
MultipleLowMedianHighRange appliedImplied per share
TV / LTM EBITDA (selected transactions overall)6.3x13.0x21.2x
TV / NTM EBITDA (selected transactions overall)6.5x10.4x16.8x
TV / LTM EBITDA - institutional pharmacy / specialty pharmacy15.1x
TV / NTM EBITDA - institutional pharmacy / specialty pharmacy13.0x
TV / LTM EBITDA - pharmaceutical benefits management17.6x
TV / NTM EBITDA - pharmaceutical benefits management13.0x
TV / LTM EBITDA - infusion services12.4x
TV / NTM EBITDA - infusion services12.9x
TV / LTM EBITDA - long term care8.8x
TV / NTM EBITDA - long term care8.3x
PharMerica implied LTM EBITDA multiple at $29.25 merger consideration10.3x
PharMerica implied NTM EBITDA multiple at $29.25 merger consideration9.0x

Other analyses

AnalysisSummaryImplied per share
Selected Transactions Analysis (reference only)14 acquisition transactions across institutional/specialty pharmacy, PBM, infusion services and long term care; reviewed LTM and NTM EBITDA multiples. Performed solely for reference purposes and not considered a determinative valuation methodology.

Aggregate fee of $6.06 million, of which $500,000 payable on delivery of opinion and remainder contingent on consummation. UBS/affiliates derived approx. $125 million of revenues from KKR, WBA and affiliates from Jan 1, 2015 through July 31, 2017.

Opinion of BofA Securities to the target board

Delivered August 1, 2017 · Fee $6.0M ($5.5M contingent on closing), $0.5M on delivery of the opinion

Discounted cash flow assumptions

Discount rate7.5%–8.5%
Basisestimate of the Company's weighted average cost of capital
Terminal valueExit multiple
Perpetuity growth
Exit multiple7.5x–9.5x terminal LTM EBITDA (LTM ending December 31, 2021)
Projection periodQ3 2017E-2021E
Projections usedCompany management forecasts (July 2017 Projections)
Implied value per share$24.40–$34.50

Discounted to June 30, 2017. Excluding NOLs: $24.40-$34.50; including present value of $33 million of federal NOL tax attributes: $24.80-$34.90.

Selected public companies (9)

AmerisourceBergen Corporation · BioScrip, Inc. · Cardinal Health Inc. · Diplomat Pharmacy, Inc. · Express Scripts Holding Co. · Genesis Healthcare Inc. · Kindred Healthcare, Inc. · McKesson Corporation · The Ensign Group, Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
P / CY2017E adjusted EPS9.0x14.0x24.5x 11.5x–14.5x $22.50–$28.30
P / CY2018E adjusted EPS8.2x13.4x21.4x 10.5x–13.5x $23.00–$29.60
EV / CY2017E EBITDA6.7x8.2x19.6x 7.5x–9.5x $19.90–$28.70
EV / CY2018E EBITDA6.5x7.7x14.3x 7.0x–9.0x $21.30–$31.20

Other analyses

AnalysisSummaryImplied per share
52-week trading range (informational)Historical closing prices per share during the 52-week period ended July 31, 2017 ranged from $20.20 to $28.17.$20.20–$28.17
Analyst price targets (informational)One-year forward share price targets as of July 31, 2017 in publicly available research reports, discounted one year to present value at a 10.0% cost of equity.$17.30–$28.20
Illustrative leveraged buy-out analysis (informational)Assumed illustrative closing of June 30, 2017 and exit December 31, 2021, exit LTM EBITDA multiples of 7.5x-9.5x applied to LTM EBITDA ending Dec 31, 2021, target IRR of 17.5%-22.5%.$22.40–$29.90
DCF including NOLsDCF taking into account present value of $33 million of federal NOL tax attributes as of June 30, 2017.$24.80–$34.90

Aggregate fee estimated at approximately $6,000,000, $500,000 payable upon delivery of opinion, remainder contingent on consummation. BofA derived approx. $5 million from the Company, $74 million from KKR and affiliates and $49 million from WBA over Aug 1, 2015-July 31, 2017.

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Management projections

Projection yearYear 1Year 2CAGR
Revenue$2.6B$2.8B7.8%
Revenue growth7.5%7.8%
EBITDA$155M$161M3.9%
EBITDA growth4.0%3.9%
EBITDA margin6%6%
Implied EV / EBITDA9.2x8.9x

Year-1 growth is against LTM at announcement ($2.4B revenue, $149M EBITDA); later years are year over year.

Multiple vintages of management projections were disclosed (2015, April 2016, September 2016, April 2017 and July 2017 Projections), but only the July 2017 Projections were approved for use by UBS and BofA Merrill Lynch in their financial analyses. The July 2017 Projections (excluding future acquisitions) show revenue growing from $2,439.2 million in 2017E to $3,596.0 million in 2021E, Adjusted EBITDA from $142.0 million to $193.6 million, and Adjusted EPS from $1.95 to $2.80. Adjusted EBITDA excludes non-recurring items of ~$20 million in 2017E and ~$6 million per year in 2018E-2021E; BofA also considered $33 million of federal NOL tax attributes as of June 30, 2017.

Process notes

Two financial advisors (UBS and BofA Merrill Lynch) each delivered oral opinions on August 1, 2017, confirmed in writing the same date, to the PharMerica board. Buyer group was KKR Americas XII Fund together with Walgreens Boots Alliance (WBA) as minority equity investor ($315 million KKR / $135 million WBA of $450 million equity); financing also included $1,100 million of senior secured credit facilities. Company termination fee $33 million; parent reverse termination fee of $56.6 million (financing failure / general) or a larger 'Willful Breach antitrust termination fee' guaranteed by KKR and WBA limited guarantees — the filing states this larger fee inconsistently as both $133.3 million and $113.3 million in different places ($113.3 million used in most references). KKR refused a go-shop provision. UBS's selected transactions analysis was presented solely for reference purposes and was not a determinative methodology. Both banks disclosed significant prior/ongoing relationships with KKR and WBA.

Other Pharmacy / Infusion fairness opinions

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