Fairness opinionsMedical Devices and Supplies2016

St. Jude Medical acquired by Abbott Laboratories: fairness opinion by Guggenheim Securities

Announced April 28, 2016 · One-step merger · Cash and stock · DEFM14A filed September 26, 2016
Medical Devices and Supplies Medical Devices
Enterprise value
$29B
EV / LTM EBITDA
15.2x
EBITDA $1.9B · 31% margin
EV / LTM revenue
4.70x
revenue $6.2B
DCF discount rate
7.0%–8.5%
Perpetuity growth

Deal terms

ConsiderationCash and stock
Price per share$46.75
Premium41.0%
Premium basisclosing price of $60.18 on April 26, 2016 (last trading day prior to merger agreement)
StructureOne-step merger
Termination fee$685M (2.8% of equity)
Reverse termination fee
Go-shopNone
Outside date

$46.75 in cash plus 0.8708 of an Abbott common share per St. Jude Medical share; implied value of $85.00 per share based on Abbott's five-day VWAP of approximately $43.93 as of April 26, 2016. Cash in lieu of fractional shares. Mix approximately 55% cash / 45% stock, subject to adjustment if dissenters' rights are exercised on ~8.5% or more of shares.

Implied value per share by method vs. $46.75 offer

Selected companies — 2016E Cash P/E $70.00 – $76.50
Selected companies — 2017E Cash P/E $71.50 – $76.00
Precedent transactions — Transaction EV / NTM Adjusted EBITDA $55.50 – $67.50
Precedent transactions — NTM Cash P/E $74.50 – $86.50
Discounted cash flow $74.00 – $114.00
Illustrative Discounted Cash Flow Analysis - Wall Street Equity Research Estimates $57.50 – $89.00
52-Week Trading Range $49.00 – $81.00
Wall Street Equity Research Analyst Price Targets $55.00 – $65.00
Premiums Paid Analysis $74.00 – $82.50
Illustrative Theoretical Future Stock Price $66.34 – $99.67
Illustrative Value-Based Has/Gets $57.50 – $113.93

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

Opinion of Guggenheim Securities to the target board

Delivered April 27, 2016 · Fee $59.0M ($59.0M contingent on closing)

Discounted cash flow assumptions

Discount rate7.0%–8.5%
BasisEstimated WACC based on prospective US equity risk premium of 6.00%-7.00%, unlevered equity beta reference range of 0.850-0.950, 20-year US Treasury yield of 2.35% as of April 26, 2016 as the risk-free rate, and assumed target capital structure
Terminal valuePerpetuity growth
Perpetuity growth1.0%–2.0%
Exit multiple
Projection period2016E-2020E (five-year period ending January 2, 2021)
Projections usedSt. Jude Medical Forecast (management projections)
Implied value per share$74.00–$114.00

Two-stage terminal/continuing value methodology applied to steady-state terminal year unlevered free cash flow (after deduction of stock-based compensation). Value-based has/gets showed more precise range of $74.19 to $113.93.

Selected public companies (9)

Abbott Laboratories · Becton, Dickinson and Company · Boston Scientific Corporation · C.R. Bard, Inc. · Johnson & Johnson · Medtronic Public Limited Company · Smith & Nephew plc · Stryker Corporation · Zimmer Biomet Holdings, Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
2016E Cash P/E14.6x18.6x20.6x 17.0x–18.5x $70.00–$76.50
2017E Cash P/E13.3x16.5x18.5x 15.5x–16.5x $71.50–$76.00

Selected precedent transactions (12)

DateTargetAcquirerMultiple
2014-10-05CareFusion CorporationBecton, Dickinson and Company11.9x Transaction Value / NTM EBITDA
2014-10-05CareFusion CorporationBecton, Dickinson and Company21.1x NTM Cash P/E
2014-06-15Covidien plcMedtronic, Inc.14.9x Transaction Value / NTM EBITDA
2014-06-15Covidien plcMedtronic, Inc.21.6x NTM Cash P/E
2014-04-24Biomet, Inc.Zimmer Holdings, Inc.11.2x Transaction Value / NTM EBITDA
2014-04-24Biomet, Inc.Zimmer Holdings, Inc.17.0x NTM Cash P/E
2013-05-27Bausch + Lomb Holdings IncorporatedValeant Pharmaceuticals International, Inc.11.8x Transaction Value / NTM EBITDA
2013-05-27Bausch + Lomb Holdings IncorporatedValeant Pharmaceuticals International, Inc.17.1x NTM Cash P/E
2011-07-13Kinetic Concepts, Inc.Apax Partners8.8x Transaction Value / NTM EBITDA
2011-07-13Kinetic Concepts, Inc.Apax Partners13.0x NTM Cash P/E
2011-04-27Synthes, Inc.Johnson & Johnson11.1x Transaction Value / NTM EBITDA
2011-04-27Synthes, Inc.Johnson & Johnson20.5x NTM Cash P/E
MultipleLowMedianHighRange appliedImplied per share
Transaction EV / NTM Adjusted EBITDA8.8x11.5x14.9x 12.0x–14.0x $55.50–$67.50
NTM Cash P/E13.0x18.8x21.6x 18.0x–21.0x $74.50–$86.50

Other analyses

AnalysisSummaryImplied per share
Illustrative Discounted Cash Flow Analysis - Wall Street Equity Research EstimatesStand-alone DCF of St. Jude Medical using Wall Street equity research estimates extrapolated through the fiscal year ending January 2, 2021, using the same methodology as the management-case DCF.$57.50–$89.00
52-Week Trading RangeSt. Jude Medical stock price range during the 52-week period ended April 26, 2016 (for reference).$49.00–$81.00
Wall Street Equity Research Analyst Price TargetsOne-year forward analyst price targets for SJM of $60.00-$71.00 per share, discounted to present value at an illustrative 9.2% cost of equity.$55.00–$65.00
Premiums Paid Analysis18 selected healthcare transactions announced since January 1, 2004 with transaction values over $10 billion; one-day premiums ranged approximately 6% to 42% (mean ~27%, median ~27%). Applying the 25th to 75th percentile range of ~23% to 37% to SJM's closing price one trading day prior to April 26, 2016. The merger consideration implied a one-day premium of ~41%.$74.00–$82.50
Illustrative Theoretical Future Stock PriceReviewed theoretical future per share values (Jan 1, 2017 through Jan 1, 2020) for pro forma Abbott and stand-alone SJM, discounted to present value at 9.2% cost of equity. Pro forma Abbott: ~$91.24-$99.67 (20.2x 2016E Cash P/E, SJM Forecast), ~$90.81-$97.71 (20.2x, research estimates), ~$88.28-$94.93 (19.0x two-year average NTM Cash P/E, research estimates). Stand-alone SJM at 16.0x two-year average NTM Cash P/E: ~$69.54-$77.37 (SJM Forecast) and ~$66.34-$67.11 (research estimates).$66.34–$99.67
Illustrative Value-Based Has/GetsCompared implied intrinsic value of stand-alone SJM to the pro forma combined company. Using SJM Forecast/Abbott Analyst Forecast: SJM stand-alone ~$74.19-$113.93; pro forma with financing ~$80.47-$104.33; pro forma with Estimated Incremental Financial Impacts ~$82.72-$107.89. Using Wall Street estimates for SJM: stand-alone ~$57.50-$88.95; pro forma with financing ~$78.09-$100.74; pro forma with incremental impacts ~$80.35-$104.30.$57.50–$113.93
Illustrative Abbott Cash EPS Accretion/(Dilution)Reviewed pro forma impact of the mergers on Abbott's projected Cash EPS for fiscal years 2017-2020 using the Abbott Analyst Forecast and Wall Street estimates for SJM, taking into account financing and the Estimated Incremental Financial Impacts; indicated the mergers would be accretive to Abbott's projected Cash EPS in each year.
Recap of Implied Merger StatisticsAt the $85.00 implied per share merger consideration: 41% premium to the April 26, 2016 closing price of $60.18; 48% premium to the 30-day VWAP of $57.30; 5% premium to the 52-week (all-time) high of 07/21/15. Implied EV/Adjusted EBITDA of 16.9x 2016E and 15.5x 2017E; Cash P/E of 20.6x 2016E and 18.4x 2017E (SJM Forecast), 20.8x and 19.1x (Wall Street estimates).

Cash transaction fee based on a percentage of aggregate consideration, estimated at approximately $59 million, payable upon consummation of the first merger. A $2 million cash milestone fee became payable upon execution of the merger agreement and is credited against the transaction fee. Expense reimbursement and indemnification also provided.

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Management projections

Projection yearYear 1Year 2Year 3Year 4CAGR
Revenue$6.7B$7.4B$8.0B$8.9B9.6%
Revenue growth9.4%9.3%9.4%10.2%
EBITDA$2.0B$2.2B$2.4B$2.6B9.5%
EBITDA growth4.3%9.0%9.6%9.8%
EBITDA margin29%29%29%29%
Implied EV / EBITDA14.6x13.4x12.2x11.1x

Year-1 growth is against LTM at announcement ($6.2B revenue, $1.9B EBITDA); later years are year over year.

St. Jude Medical management prepared the "St. Jude Medical Forecast" covering fiscal years 2016E-2020E: revenue of $6,151M in 2016E growing to $8,869M in 2020E; EBITDA of $1,898M to $2,695M; Adjusted EBITDA (including stock-based compensation) of $1,823M to $2,595M; and Cash EPS of $4.13 to $6.46. Abbott provided no internal projections, so Guggenheim used a Wall Street analyst-derived "Abbott Analyst Forecast" (with adjustments/extrapolations through 2020, including Abbott's pending Alere acquisition). Abbott management also provided "Estimated Incremental Financial Impacts" (revenue enhancements, cost savings, financing impacts), reviewed by SJM management. Guggenheim additionally ran a DCF on SJM using Wall Street equity research estimates extrapolated to FY ending January 2, 2021.

Process notes

Single financial advisor (Guggenheim Securities) to the St. Jude Medical board; no third parties were solicited during the engagement. Two-step merger structure (merger sub Inc. into SJM, then SJM into merger sub LLC). Consideration mix subject to adjustment (aggregate stock consideration to 41% of total) if dissenters' rights are exercised as to ~8.5% or more of shares, to preserve tax "continuity of interest." No reverse termination fee payable by Abbott. Guggenheim also performed stand-alone analyses of Abbott common stock (selected public companies implied $40.50-$50.00; DCF $40.00-$65.00; 52-week range $36.00-$51.50; analyst targets PV $37.50-$45.00). Two shareholder suits filed challenging the deal. Termination fee equals approximately 2.75% of SJM equity value.

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