Fairness opinionsDistribution and Equipment Services2012

PSS World Medical acquired by McKesson: fairness opinion by Credit Suisse and Goldman Sachs

Announced October 24, 2012 · One-step merger · All cash · DEFM14A filed January 16, 2013
Distribution and Equipment Services Distribution: Medical Supplies
Enterprise value
$1.9B
EV / LTM EBITDA
10.6x
EBITDA $180M · 8% margin
EV / LTM revenue
0.84x
revenue $2.3B
DCF discount rate
8.0%–10.5%
Exit multiple

Deal terms

ConsiderationAll cash
Price per share$29.00
Premium33.7%
Premium basisclosing price of $21.69 on October 22, 2012 (second-to-last trading day before announcement)
StructureOne-step merger
Termination fee$50.0M
Reverse termination fee$100M
Go-shopNone
Outside date

Implied value per share by method vs. $29.00 offer

Selected companies — Selected Companies Analysis - overall implied equity value per share (Credit Suisse) $18.00 – $30.00
Precedent transactions — EV / LTM EBITDA (Credit Suisse) $24.00 – $33.00
Discounted cash flow (Credit Suisse) $24.00 – $32.00
Wall Street analyst price targets (Credit Suisse) $18.00 – $26.00
Premiums paid analysis (Credit Suisse) $28.00 – $32.00
52-week historical trading range (Credit Suisse) $19.00 – $26.00
Discounted cash flow (Goldman Sachs) $23.13 – $45.05
Illustrative Present Value of Future Share Price Analysis (Goldman Sachs) $16.78 – $32.52

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

Opinion of Credit Suisse to the target board

Delivered October 24, 2012 · Fee $9.5M ($7.5M contingent on closing)

Discounted cash flow assumptions

Discount rate8.0%–10.5%
Basisweighted average cost of capital
Terminal valueExit multiple
Perpetuity growth
Exit multiple7.5x–9.5x FY2017E EBITDA
Projection period2H FY2013E-FY2017E
Projections usedinternal estimates of Company management (reflecting divestiture of specialty dental and hypothetical divestiture of skilled nursing businesses and capital redeployment)
Implied value per share$24.00–$32.00

Present value as of September 30, 2012 of standalone unlevered, after-tax free cash flow.

Selected public companies (6)

Henry Schein, Inc. · Patterson Companies, Inc. · Owens & Minor, Inc. · McKesson Corporation · Cardinal Health, Inc. · AmerisourceBergen Corporation

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / CY2012E EBITDA (alternate site distribution companies)7.7x9.5x10.2x 7.5x–9.5x
EV / CY2013E EBITDA (alternate site distribution companies)7.2x8.9x9.6x 7.0x–9.0x
EV / CY2012E EBITDA (drug distribution companies)6.6x7.4x7.6x 7.5x–9.5x
EV / CY2013E EBITDA (drug distribution companies)6.3x7.0x7.3x 7.0x–9.0x
P / CY2013E EPS (alternate site distribution companies)13.3x14.7x15.4x 14.0x–17.0x
P / CY2013E EPS (drug distribution companies)11.3x11.4x12.4x 14.0x–17.0x
Selected Companies Analysis - overall implied equity value per share $18.00–$30.00

Selected precedent transactions (17)

DateTargetAcquirerMultiple
2011-08-23PharMerica Corporation (withdrawn)Omnicare, Inc.
2010-11-18Kinray, Inc.Cardinal Health, Inc.
2010-11-01US Oncology, Inc.McKesson Corporation
2010-10-14Provet Holdings LimitedHenry Schein, Inc.
2009-11-30Butler Animal Health Supply, LLCHenry Schein, Inc.
2007-08-28PolyMedica CorporationMedco Health Solutions, Inc.
2007-05-02VWR International, Inc.Madison Dearborn Partners, LLC
2005-07-11D&K Healthcare Resources, Inc.McKesson Corporation
2005-07-07NeighborCare, Inc.Omnicare, Inc.
2002-12-18NCS HealthCare, Inc.Omnicare, Inc.
2001-03-19Bergen Brunswig CorporationAmeriSource Health Corporation
2000-12-04Bindley Western Industries, Inc.Cardinal Health, Inc.
2000-06-22PSS World Medical, Inc. (withdrawn)Fisher Scientific International Inc.
1999-01-11PharMerica, Inc.Bergen Brunswig Corporation
1998-10-09Allegiance CorporationCardinal Health, Inc.
1997-09-23AmeriSource Health Corporation (withdrawn)McKesson Corporation
1997-08-24Bergen Brunswig Corporation (withdrawn)Cardinal Health, Inc.
MultipleLowMedianHighRange appliedImplied per share
EV / LTM EBITDA7.4x12.6x19.3x 9.0x–13.0x $24.00–$33.00

Other analyses

AnalysisSummaryImplied per share
Wall Street analyst price targetsPublicly available Wall Street research analyst stock price targets for Company common stock.$18.00–$26.00
Premiums paid analysisPremiums paid in U.S. and U.S. healthcare transactions >$1 billion announced 1/1/2005-10/23/2012; applied mean premium ranges of 28%-35% (1 day), 29%-35% (1 week) and 33%-39% (1 month) to the Company's corresponding closing prices.$28.00–$32.00
52-week historical trading rangeHistorical trading prices of Company common stock during the 52-week period ended October 23, 2012.$19.00–$26.00

Aggregate fee estimated at approximately $9.5 million, a portion payable upon delivery of the opinion and approximately $7.5 million contingent upon completion of the merger. Credit Suisse received approximately $2.4 million in fees from the Company in the prior two years (senior notes offering and share repurchase agent).

Opinion of Goldman Sachs to the target board

Delivered October 24, 2012 · Fee $14.0M ($14.0M contingent on closing)

Discounted cash flow assumptions

Discount rate6.3%–8.3%
Basisweighted average cost of capital derived via Capital Asset Pricing Model
Terminal valuePerpetuity growth
Perpetuity growth1.0%–2.5%
Exit multiple6.4x–12.6x implied 2017 EBITDA multiples from perpetuity growth rates
Projection period2013-2017
Projections usedForecasts (Company management forecasts assuming divestiture of skilled nursing business)
Implied value per share$23.13–$45.05

Discounted to September 30, 2012; net debt adjusted for proceeds from specialty dental sale and hypothetical skilled nursing divestiture.

Selected public companies (6)

Amerisource (AmerisourceBergen) · Cardinal Health · McKesson Corp. · Henry Schein · Owens & Minor · Patterson Companies

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / 2012E EBITDA (drug/diversified wholesalers)6.8x7.4x7.9x
EV / 2012E EBITDA (med-surg distribution companies)7.7x9.6x10.3x
2013E P/E multiple (drug/diversified wholesalers)11.5x11.6x12.5x
2013E P/E multiple (med-surg distribution companies)13.3x14.9x15.6x
EV / 2013E EBITDA (drug/diversified wholesalers)6.4x7.0x7.5x
EV / 2013E EBITDA (med-surg distribution companies)7.2x9.0x9.6x
2013E P/E/G ratio (drug/diversified wholesalers)0.9x1.1x1.2x
2013E P/E/G ratio (med-surg distribution companies)1.3x1.3x1.8x

Selected precedent transactions (17)

DateTargetAcquirerMultiple
2000-06-26Bergen BrunswigAllegiance Corp.
2001-03-16Bergen BrunswigAmerisource Health
2010-11-18KinrayCardinal Health
2000-12-04Bindley WesternCardinal Health
1998-10-09Allegiance Corp.Cardinal Health
2000-06-22PSS World MedicalFisher Scientific
2010-10-14Provet HoldingsHenry Schein
2009-11-20Butler Animal Health SupplyHenry Schein
1998-12-29General InjectablesHenry Schein
2007-05-02VWRMadison Dearborn Capital
2012-01-30Drug Trading (Katz Group)McKesson
2010-11-01US OncologyMcKesson
2008-04-08McQueary Bros. Drug Co.McKesson
1998-09-30Red Line Health Care UnitMcKesson
2007-08-27PolymedicaMedCo Health
2008-02-19Byram HealthcareOPG Groep
2006-05-08Fisher ScientificThermo Electron
MultipleLowMedianHighRange appliedImplied per share
EV / LTM EBITDA7.4x12.6x16.9x

Other analyses

AnalysisSummaryImplied per share
Implied Premia Analysis$29.00 represented premia of 33.7% to the 10/22/2012 close of $21.69, 27.5% to one-month average $22.75, 32.2% to three-month average $21.93, 34.3% to six-month average $21.59, 28.4% to nine-month average $22.59, 27.4% to one-year average $22.77, 12.1% to 52-week high close $25.86 and 54.7% to 52-week low close $18.75.
Illustrative Present Value of Future Share Price AnalysisApplied NTM P/E multiples of 13.0x-17.0x to estimated CY2013-2016 EPS of $1.29, $1.77, $2.13 and $2.45 per the Forecasts, discounted to December 31, 2012 at an 8.6% cost of equity.$16.78–$32.52

Transaction fee of approximately $14 million, all contingent upon consummation of the merger, under engagement letter dated October 10, 2012. Goldman Sachs received approximately $7.2 million from McKesson in the prior two years and expects a gain of approximately $38.8 million on the Call Spread Transactions as a result of the merger.

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Management projections

Projection yearYear 1Year 2Year 3Year 4CAGR
Revenue$2.5B$2.7B$2.9B$3.1B8.0%
Revenue growth8.5%10.8%7.1%6.1%
EBITDA$204M$226M$246M$266M9.2%
EBITDA growth13.3%10.8%8.8%8.1%
EBITDA margin8%8%8%9%
Implied EV / EBITDA9.3x8.4x7.7x7.1x

Year-1 growth is against LTM at announcement ($2.3B revenue, $180M EBITDA); later years are year over year.

Management prepared non-public forecasts of revenue, gross profit, EBITDA, EBIT and EPS for fiscal years 2013-2017. A first case (given to McKesson and Company A) assumed retention of the Gulf South SNF business and divestiture of specialty dental, with revenue growing from $2,262M (FY2013E) to $3,089M (FY2017E) and EBITDA from $180M to $266M (EPS $1.40 to $2.62). A second case, used by the financial advisors for their opinions and not shared with bidders, assumed sale of both the Gulf South SNF and specialty dental businesses with capital redeployment into acquisitions: revenue of $1,768M (FY2013E) rising to $2,876M (FY2017E), EBITDA of $145M rising to $250M, and EPS of $1.00 rising to $2.53; key assumptions included $431M of acquisition spend, $487M of acquired revenue, ~$370M of share repurchases and a 35.5% tax rate.

Process notes

Two fairness opinions delivered to the PSS World Medical Board of Directors on October 24, 2012, by Credit Suisse and Goldman Sachs; both concluded the $29.00 per share cash consideration was fair. Goldman Sachs had a conflict disclosure arising from the Convertible Bond Hedge and Issuer Warrant (Call Spread) Transactions with the Company, from which it expected to realize a gain of approximately $38.8 million as a result of the merger, and had previously advised McKesson on its US Oncology acquisition. Negotiations began at $27.80 per share and increased to $29.00; the Company simultaneously pursued a sale of its Gulf South SNF business, and a Gulf South-only acquisition proposal cannot constitute a superior proposal. Target termination fee $50 million; McKesson reverse termination fee $100 million for antitrust failure. A second bidder is referenced as "Company A."

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