Fairness opinionsPharmaceutical Services2016

Quintiles acquired by IMS Health: fairness opinion by Barclays

Announced May 3, 2016 · Stock merger · All stock · DEFM14A filed August 17, 2016
Pharmaceutical Services CRO Sponsor: TPG / Bain Capital (Quintiles sponsors); TPG, Leonard Green & Partners, CPPIB, GIC (IMS Health sponsors)
Enterprise value
$10B
EV / LTM EBITDA
10.8x
EBITDA $940M · 20% margin
EV / LTM revenue
2.18x
revenue $4.7B
DCF discount rate
7.8%–8.3%
Exit multiple

Deal terms

ConsiderationAll stock
Price per share0.384 Q shares
Premium
Premium basis
StructureStock merger
Termination fee$250M
Reverse termination fee$250M
Go-shopNone
Outside dateMarch 31, 2017

Each share of IMS Health common stock converts into the right to receive 0.3840 of a share of Surviving Corporation (Quintiles, renamed) common stock; cash in lieu of fractional shares based on five-day VWAP of Quintiles common stock. IMS Health stockholders expected to own approximately 51.5% and Quintiles shareholders approximately 48.5% of the combined company.

Opinion of Barclays to the acquirer board

Delivered May 3, 2016 · Fee $20.0M ($15.0M contingent on closing), $5.0M on delivery of the opinion

Discounted cash flow assumptions

Discount rate7.8%–8.3%
Basisafter-tax WACC of Quintiles / IMS Health and comparable companies
Terminal valueExit multiple
Perpetuity growth
Exit multiple10.0x–12.0x 2016E EBITDA (Quintiles); IMS Health terminal multiple range 13.0x-15.0x of 2016E EBITDA
Projection period2016E-2020E
Projections usedQuintiles Projections (Quintiles management) and IMS Health Projections (IMS Health management)
Implied value per share

Separate DCFs for Quintiles and IMS Health; terminal value as of December 31, 2020; net debt as of December 31, 2015 subtracted. Resulting implied exchange ratio range 0.266x - 0.394x versus merger exchange ratio of 0.3840x.

Selected public companies (12)

INC Research Holdings, Inc. · PRA Health Sciences, Inc. · IMS Health · PAREXEL International Corporation · ICON plc · Gartner, Inc. · Inovalon Holdings, Inc. · Verisk Analytics, Inc. · FactSet Research Systems Inc. · Experian plc · The Advisory Board Company · Nielsen Holdings plc

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
Quintiles: Firm Value / 2016E EBITDA 10.0x–14.0x
Quintiles: Firm Value / 2017E EBITDA 9.0x–12.0x
Quintiles: Share Price / 2016E EPS 16.0x–20.0x
Quintiles: Share Price / 2017E EPS 14.0x–17.0x
IMS Health: Firm Value / 2016E EBITDA 12.0x–16.0x
IMS Health: Firm Value / 2017E EBITDA 11.0x–15.0x
IMS Health: Share Price / 2016E EPS 18.0x–23.0x
IMS Health: Share Price / 2017E EPS 16.0x–21.0x
Implied exchange ratio range from Firm Value/EBITDA analysis (vs. 0.3840x) 0.3x–0.6x
Implied exchange ratio range from Share Price P/E analysis (vs. 0.3840x) 0.3x–0.6x

Other analyses

AnalysisSummaryImplied per share
Historical Share Price AnalysisReviewed daily average share prices and VWAPs of Quintiles and IMS Health common stock for 1-year, 180-, 90-, 30-, 20- and 10-trading-day periods ended May 2, 2016 and derived historical exchange ratios: May 2, 2016 0.389x daily/0.383x VWAP; 10-day 0.383x/0.384x; 20-day 0.380x/0.380x; 30-day 0.386x/0.386x; 90-day 0.388x/0.388x; 180-day 0.400x/0.402x; LTM 0.407x/0.407x. 52-week implied exchange ratio range 0.364x - 0.469x versus merger ratio of 0.3840x.
Equity Research Price Targets AnalysisUsed publicly available research analyst price targets for Quintiles and IMS Health to derive an implied exchange ratio range of 0.284x - 0.552x versus merger ratio of 0.3840x.
Contribution AnalysisRelative contributions to the Surviving Corporation based on I/B/E/S consensus estimates implied exchange ratios of 0.342x (2016E EBITDA), 0.336x (2017E EBITDA), 0.380x (2016E net income) and 0.387x (2017E net income), a range of 0.336x - 0.387x versus merger ratio of 0.3840x.

Quintiles paid Barclays $5 million upon delivery of its opinion; additional $15 million payable on completion of the merger. An affiliate of Barclays entered into a Commitment Letter after announcement to provide a portion of the committed financing for refinancing Quintiles' existing debt. In past two years Barclays received approximately $10 million in fees from Quintiles, $5.9 million from IMS Health and $37.7 million from TPG Capital Management and affiliates.

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Management projections

Projection yearYear 1Year 2Year 3Year 4Year 5CAGR
Revenue$5.0B$5.4B$5.8B$6.2B$6.7B7.5%
Revenue growth7.5%7.5%7.5%7.5%7.5%
EBITDA$1.0B$1.1B$1.2B$1.4B$1.5B9.8%
EBITDA growth10.0%9.9%9.9%9.7%9.6%
EBITDA margin21%21%22%22%22%
Implied EV / EBITDA9.8x8.9x8.1x7.4x6.8x

Year-1 growth is against LTM at announcement ($4.7B revenue, $940M EBITDA); later years are year over year.

Stand-alone, pre-transaction unaudited forecasts for fiscal years 2016E-2021E were prepared for each company. IMS Health 2016-2021 forecasts (based on/extrapolated from I/B/E/S consensus) show revenue of $3,217M in 2016E rising to $4,270M in 2021E, adjusted EBITDA of $974M rising to $1,373M, and adjusted diluted EPS of $1.60 rising to $2.66 (the version given to Quintiles/Barclays showed $1.60 to $2.71). Quintiles 2016-2021 forecasts show revenue of $4,651M in 2016E rising to $6,684M in 2021E, adjusted EBITDA of $940M rising to $1,501M (Barclays-calculated $959M to $1,529M), and adjusted diluted EPS of $4.28 rising to $7.85. Estimated Synergies jointly prepared included 100-200 bps of incremental revenue growth (over $400M incremental revenue in year four), $100M annual run-rate cost savings by end of year three, and approximately $35M of annual cash tax savings through 2020 from IMS Health tax assets.

Process notes

Merger of equals-style stock merger: Quintiles is the surviving corporation (reincorporating in Delaware) and issues 0.3840 of a share for each IMS Health share. Barclays delivered its opinion to the Quintiles board that the exchange ratio to be paid by Quintiles was fair to Quintiles from a financial point of view; Goldman Sachs acted as financial advisor to IMS Health and its analysis/opinion is described elsewhere in the joint proxy statement (not included in the sliced sections here, but the filing references Goldman Sachs' fairness opinion and its illustrative DCF using IMS Health projected cash flows of $274M for the final three quarters of 2016 and $497M, $551M, $598M, $648M and $704M for 2017-2021). Reciprocal $250 million termination fees and up to $15 million expense reimbursement. One Quintiles director (Chief Investment Officer of TPG Global) recused himself due to TPG's ownership of both companies; a Quintiles transaction committee oversaw negotiations. No appraisal rights for either company's holders.

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