Fairness opinionsMedical Devices and Supplies2011

Synovis Life Technologies acquired by Baxter International: fairness opinion by Piper Sandler

Announced December 13, 2011 · One-step merger · All cash · DEFM14A filed January 13, 2012
Medical Devices and Supplies Advanced Materials
Enterprise value
$260M
equity $325M
EV / LTM EBITDA
17.1x
EBITDA $15.2M · 19% margin
EV / LTM revenue
3.32x
revenue $78.4M
DCF discount rate
20.1%–23.3%
Exit multiple

Deal terms

ConsiderationAll cash
Price per share$28.00
Premium57.0%
Premium basisClosing price of $17.88 on December 8, 2011 (one day prior)
StructureOne-step merger
Termination fee$9.8M (3.0% of equity)
Reverse termination fee
Go-shopNone
Outside dateJune 12, 2012

Implied value per share by method vs. $28.00 offer

Selected companies — Selected public companies analysis - implied equity value per diluted share (mean/median range) $23.04 – $27.61
Selected companies — Selected public companies analysis - implied equity value per diluted share (25th to 75th percentile range) $18.95 – $30.31
Precedent transactions — Selected M&A transactions - implied equity value per diluted share (mean/median range) $30.28 – $35.30
Precedent transactions — Selected M&A transactions - implied equity value per diluted share (25th to 75th percentile range) $23.33 – $38.89
Discounted cash flow $26.00 – $32.17
Historical Trading Analysis $9.45 – $24.43
Premiums Paid Analysis $21.26 – $28.57

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

Opinion of Piper Sandler to the target board

Delivered December 12, 2011 · Fee $2.9M ($2.4M contingent on closing), $0.5M on delivery of the opinion

Discounted cash flow assumptions

Discount rate20.1%–23.3%
BasisBlended weighted average discount rates: 17%-19% for the base business (based on Synovis's WACC, cost of equity = equity risk premium x 1-year daily adjusted beta + size premium + 20-year U.S. Treasury Coupon Bond Yield) and 25%-30% for the high-growth business (based on a published index of average U.S. venture capital returns over 20 years); terminal value discounted at blended rates of 20.4% to 23.7%
Terminal valueExit multiple
Perpetuity growth
Exit multiple2.5x–3.0x FY2016 revenue (terminal year revenue multiple)
Projection periodFY2012-FY2016 (free cash flows from November 1, 2011 to October 31, 2016)
Projections usedSynovis management financial projections (October 20, 2011 version)
Implied value per share$26.00–$32.17

Synovis segregated into base business and high-growth business (Veritas Collagen Matrix patch products and Orthopedic and Woundcare) with different discount rates blended by pro rata revenue contribution. Free cash flows = EBIT less taxes at 36% marginal rate, plus D&A, plus stock-based compensation, less capex, less increase in net working capital. Terminal revenue multiple range based on approximate range between mean and 75th percentile of LTM revenue multiples for selected public companies.

Selected public companies (8)

Align Technology Inc. · Cantel Medical Corp. · Masimo Corporation · Merit Medical Systems, Inc. · Natus Medical Inc. · SonoSite Inc. · Tornier N.V. · Volcano Corporation

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
EV / projected CY2011 revenue0.9x2.3x4.0x
EV / projected CY2012 revenue0.8x2.1x3.5x
EV / projected CY2013 revenue0.8x2.0x3.2x
EV / projected CY2011 EBITDA7.0x13.2x23.8x
EV / projected CY2012 EBITDA5.5x10.8x18.1x
EV / projected CY2013 EBITDA4.4x10.2x12.4x
Selected public companies analysis - implied equity value per diluted share (mean/median range) $23.04–$27.61
Selected public companies analysis - implied equity value per diluted share (25th to 75th percentile range) $18.95–$30.31

Selected precedent transactions (13)

DateTargetAcquirerMultiple
2010-10-18AGA MedicalSt. Jude Medical
2010-07-12Micrus EndovascularJohnson & Johnson
2010-06-01ev3Covidien
2010-02-03Home DiagnosticsNipro
2009-09-28Aspect MedicalCovidien
2009-05-08VNUSCovidien
2008-04-07LifeCellKinetic Concepts
2008-01-15Lifecore BiomedicalWarburg Pincus
2006-01-19Lifeline SystemsKoninklijke Philips Electronics
2005-07-28Royce MedicalOssur
2004-05-13Horizon Medical Products, Inc.RITA Medical Systems
2004-03-08Interpore InternationalBiomet
2003-12-18Invivo CorporationIntermagnetics General
MultipleLowMedianHighRange appliedImplied per share
EV / LTM revenue1.5x4.2x8.8x
EV / NTM revenue1.3x3.4x7.4x
EV / LTM EBITDA12.1x19.4x29.8x
EV / NTM EBITDA8.7x16.1x28.7x
Selected M&A transactions - implied equity value per diluted share (mean/median range) $30.28–$35.30
Selected M&A transactions - implied equity value per diluted share (25th to 75th percentile range) $23.33–$38.89

Other analyses

AnalysisSummaryImplied per share
Historical Trading AnalysisReviewed historical closing prices and trading volumes over the five-year period ended December 9, 2011: closing price on 12/9/2011 $18.72; one-day prior (12/8/2011) $17.88; 30-trading-day average $18.14; 60-day average $17.68; 90-day average $16.99; five-year high $24.43 (8/22/2008); five-year low $9.45 (12/11/2006). Indexed performance showed Synovis stock up 89% over five years vs. +18% for selected public companies and -13% for the S&P 500.$9.45–$24.43
Premiums Paid AnalysisAnalyzed 61 medical device M&A transactions announced since January 1, 2003 with EV > $50 million. Observed 1-day premiums: low 5%, 25th 19%, median 31%, mean 41%, 75th 45%, high 259%; 1-week: low 2%, median 29%, mean 42%, high 277%; 4-week: low 10%, median 34%, mean 51%, high 308%. Implied premiums for Synovis at $28.00: 57% (1-day), 54% (1-week), 50% (4-week). Implied equity value per diluted share mean/median range $23.38-$28.16; 25th-75th percentile range $21.26-$28.57.$21.26–$28.57

Estimated fee of approximately $2.9 million, contingent upon consummation of the merger, except for $500,000 paid for providing the fairness opinion, which is credited against the total fee. The opinion fee was not contingent on consummation or on the conclusions reached.

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Management projections

Synovis management prepared five-year financial projections (FY2012-FY2016, fiscal year ending October 31) in connection with the FY2012 annual budget process; a version was provided to Baxter October 5, 2011 and a slightly adjusted October 20, 2011 version was provided to Piper Jaffray and used in its analyses. Revenue was projected to grow from $97.6 million in FY2012 to $216.9 million in FY2016, with EBIT of $13.8 million in FY2012 rising to $55.8-$55.9 million in FY2016 and gross profit from $71.1 million to $163.7 million. Piper Jaffray was also provided after-tax free cash flow projections (36% assumed marginal tax rate) of $8.7 million in FY2012 growing to $33.9 million in FY2016, with revenue split between the Veritas Collagen Matrix / Orthopedic and Woundcare high-growth business ($25.8 million to $92.6 million) and other business ($71.8 million to $124.3 million).

Process notes

Single financial advisor, Piper Jaffray, to the Synovis board; no special committee. Board approved the merger agreement at a December 12, 2011 meeting. Directors and executive officers (approximately 5.6% of shares) entered into voting agreements with Baxter. Baxter's obligation is not subject to a financing condition. Piper Jaffray's DCF segregated Synovis into a base business and a high-growth business (Veritas Collagen Matrix / Orthopedic and Woundcare) and applied different discount rates to each, blending them by revenue contribution. Board initially sought a termination fee of 3% of equity value and later requested 2.5%, which Baxter rejected; final fee was $9.75 million (~3.0% of equity value). Synovis may also owe up to $2.0 million of Baxter expenses in certain terminations. Piper Jaffray also conducted a market check contacting strategic acquirers, none of whom pursued further activity.

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