Fairness opinionsManaged Care2019

WellCare Health Plans acquired by Centene: fairness opinion by Goldman Sachs and Allen and Barclays

Announced March 27, 2019 · Stock merger · Cash and stock · DEFM14A filed May 23, 2019
Managed Care Health Plans
Enterprise value
$17B
EV / LTM EBITDA
14.5x
EBITDA $1.2B · 4% margin
EV / LTM revenue
0.62x
revenue $27B
DCF discount rate
7.0%–8.3%
Perpetuity growth

Deal terms

ConsiderationCash and stock
Price per share$120.00
Premium30.0%
Premium basisWellCare closing price of $240.73 on March 25, 2019 (per Goldman Sachs, vs. implied $312.83 consideration)
StructureStock merger
Termination fee$609M
Reverse termination fee$908M
Go-shopNone
Outside date

Each share of WellCare common stock converted into the right to receive $120.00 in cash and 3.38 shares of Centene common stock. Implied value of $305.39 per share based on Centene's March 26, 2019 closing price of $54.85 (Allen & Company / Barclays); Goldman Sachs used $312.83 based on Centene's March 25, 2019 closing price of $57.05.

Implied value per share by method vs. $120.00 offer

Precedent transactions — P / NTM EPS (forward price/earnings) (Goldman Sachs) $183.36 – $359.67
Precedent transactions — 1-day acquisition premium (Goldman Sachs) $263.36 – $344.24
Discounted cash flow (Goldman Sachs) $286.00 – $413.00
Historical Stock Trading Analysis (Goldman Sachs) $189.96 – $321.88
Illustrative Present Value of Future Share Price - WellCare Standalone (Goldman Sachs) $243.41 – $339.47
Illustrative Present Value of Future Share Price - Value to WellCare Shareholders (pro forma) (Goldman Sachs) $317.63 – $394.91

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

Opinion of Goldman Sachs to the target board

Delivered March 26, 2019 · Fee $44.0M ($44.0M contingent on closing)

Discounted cash flow assumptions

Discount rate7.0%–8.3%
BasisWellCare weighted average cost of capital (CAPM)
Terminal valuePerpetuity growth
Perpetuity growth2.3%–2.8%
Exit multiple9.3x–12.8x implied exit terminal year EBITDA multiple
Projection period2019E-2023E
Projections usedWellCare standalone forecasts and WellCare standalone cash flow forecasts (management)
Implied value per share$286.00–$413.00

Discounted to present value as of December 31, 2018, mid-year convention. A separate pro forma combined company DCF (same 7.00%-8.25% discount rates and 2.25%-2.75% perpetuity growth) produced combined company equity value of $84-$126 per share, which after applying the 3.38x exchange ratio and adding $120.00 cash implied merger consideration value of $404-$547 per WellCare share.

Selected precedent transactions (15)

DateTargetAcquirerMultiple
2002-04-29Trigon Healthcare Inc.Anthem Inc.
2003-10-27WellPoint Health Networks Inc.Anthem Inc.
2003-10-27Mid Atlantic Medical Services, Inc.UnitedHealth Group
2004-04-26Oxford Health Plans, Inc.UnitedHealth Group
2004-10-14First Health Group Corp.Coventry Health Care, Inc.
2005-07-06PacifiCare Health Systems, Inc.UnitedHealth Group
2005-09-27WellChoice, Inc.WellPoint, Inc.
2007-03-12Sierra Health Services, Inc.UnitedHealth Group
2011-10-24HealthSpring, Inc.Cigna Corporation
2012-07-09Amerigroup CorporationWellPoint, Inc.
2012-08-20Coventry Health Care, Inc.Aetna Inc.
2015-07-02Health Net, Inc.Centene Corporation
2015-07-03Humana Inc.Aetna Inc.
2015-07-24Cigna CorporationAnthem Inc.
2017-12-04Aetna Inc.CVS Health Corporation
MultipleLowMedianHighRange appliedImplied per share
P / NTM EPS (forward price/earnings)13.0x20.3x25.5x 13.0x–25.5x $183.36–$359.67
1-day acquisition premium0.1x0.2x0.4x 0.1x–0.4x $263.36–$344.24

Other analyses

AnalysisSummaryImplied per share
Historical Stock Trading Analysis52-week high/low closing prices for WellCare of $321.88 and $189.96 for period ended March 25, 2019; implied consideration of $312.83 represented a 2.8% discount to the 52-week high, a 30.0% premium to the $240.73 March 25, 2019 close, 26.2% premium to 1-month VWAP of $247.83, 23.0% to 3-month VWAP of $254.33 and 19.9% to 6-month VWAP of $260.89.$189.96–$321.88
Illustrative Present Value of Future Share Price - WellCare StandaloneApplied forward P/E multiples of 16.0x-20.0x to WellCare standalone EPS estimates for CY2020-CY2023, discounted back to March 25, 2019 at a 7.8% cost of equity.$243.41–$339.47
Illustrative Present Value of Future Share Price - Value to WellCare Shareholders (pro forma)Applied forward P/E multiples of 13.0x-16.5x to pro forma combined company EPS for CY2020-CY2021, discounted at 7.8% cost of equity, multiplied by the 3.38x exchange ratio and added $120.00 cash.$317.63–$394.91

Engagement letter dated March 22, 2019; transaction fee estimated at approximately $44 million, all contingent upon consummation of the mergers.

Opinion of Allen to the acquirer board

Delivered March 26, 2019 · Fee $37.5M ($33.8M contingent on closing), $3.8M on delivery of the opinion

Discounted cash flow assumptions

Discount rate8.3%–9.8%
Basisweighted average cost of capital for WellCare
Terminal valuePerpetuity growth
Perpetuity growth2.0%–3.0%
Exit multiple
Projection period2019E-2023E
Projections usedWellCare management internal forecasts; also run including potential net synergies expected by Centene management
Implied value per share$215.00–$326.00

Present value as of February 28, 2019. Excluding potential net synergies: $215-$326 per share; including potential net synergies: $321-$476 per share. A separate Centene DCF used discount rates of 8.0%-9.5% and 2.0%-3.0% perpetuity growth, implying $55-$87 per Centene share vs. $54.85 closing price.

Selected public companies (7)

Anthem, Inc. · Centene Corporation (CNC) · Cigna Corporation · Humana Inc. · Molina Healthcare, Inc. · UnitedHealth Group Incorporated · WellCare Health Plans, Inc. (WCG)

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
P / CY2019E Adjusted EPS (WellCare selected companies)9.8x14.1x16.6x 13.0x–16.0x $178.00–$218.00
P / CY2020E Adjusted EPS (WellCare selected companies)8.7x12.4x14.7x 11.5x–14.5x $185.00–$234.00
P / CY2019E Adjusted EPS (Centene selected companies; implied Centene value per share)9.8x15.1x17.3x 11.5x–16.0x $48.00–$67.00
P / CY2020E Adjusted EPS (Centene selected companies; implied Centene value per share)8.7x13.2x14.7x 10.5x–14.5x $50.00–$70.00

Selected precedent transactions (9)

DateTargetAcquirerMultiple
2018-05Meridian Health Plan of Michigan, Inc., Meridian Health Plan of Illinois, Inc., and MeridianRx, LLCWellCare Health Plans, Inc.
2017-12Aetna Inc.CVS Health Corporation
2016-11Universal American Corp.WellCare Health Plans, Inc.
2015-07Cigna CorporationAnthem, Inc.
2015-07Humana Inc.Aetna Inc.
2015-07Health Net, Inc.Centene Corporation
2012-08Coventry Health Care, Inc.Aetna Inc.
2012-07AMERIGROUP CorporationWellPoint, Inc.
2011-10HealthSpring Inc.Cigna Corporation
MultipleLowMedianHighRange appliedImplied per share
EV / LTM EBITDA8.0x12.6x33.3x 12.5x–22.0x $231.00–$432.00

Other analyses

AnalysisSummaryImplied per share
Discounted Cash Flow Analysis of WellCare including potential net synergiesSame methodology as standalone DCF (8.25%-9.75% discount rate, 2.0%-3.0% perpetuity growth) but including potential net synergies expected by Centene management.$321.00–$476.00
Discounted Cash Flow Analysis of CenteneCentene standalone unlevered after-tax free cash flows 2019E-2023E per Centene management, perpetuity growth of 2.0%-3.0%, discount rates of 8.0%-9.5%; compared to Centene's $54.85 closing price on March 26, 2019.$55.00–$87.00
Certain Additional Information - 52-week trading range52-week intraday low/high for WellCare of approximately $188 and $325 per share; for Centene approximately $50 and $74 per share (period ended March 26, 2019). Noted for informational reference only.$188.00–$325.00
Certain Additional Information - Wall Street analyst price targetsWellCare target price range of approximately $298 to $360 per share (mean $326, median $330); Centene approximately $66 to $90 per share (mean and median $77). Informational reference only.$298.00–$360.00

Aggregate fee of $37.5 million; $3.75 million payable upon delivery of opinion and $33.75 million contingent upon consummation. Allen & Company received approximately $47.5 million in aggregate fees from Centene during the prior two years for unrelated services.

Opinion of Barclays to the acquirer board

Delivered March 26, 2019 · Fee $37.5M ($33.8M contingent on closing), $3.8M on delivery of the opinion

Discounted cash flow assumptions

Discount rate8.0%–9.0%
Basisweighted average cost of capital for WellCare, Centene and the managed care peers
Terminal valuePerpetuity growth
Perpetuity growth2.5%–3.0%
Exit multiple
Projection periodten months ending 12/31/2019 and FY2020-FY2023
Projections usedWellCare standalone forecasts / WellCare standalone cash flow forecasts, approved by Centene
Implied value per share$259.75–$345.00

Present value as of February 28, 2019, mid-year convention; includes PV of WellCare tax attributes, less net debt. Including expected net synergies (Centene synergies forecasts): $387.25-$507.00 per share. Separate Centene DCF used 8.0%-9.0% discount rates and 1.75%-2.25% perpetuity growth, implying $58.50-$76.00 per Centene share.

Selected public companies (5)

UnitedHealth Group Incorporated · Cigna Corporation · Anthem, Inc. · Humana Inc. · Molina Healthcare, Inc.

MultiplePeer lowPeer medianPeer highRange appliedImplied per share
Price / Adj. 2020E EPS (WellCare)8.7x12.7x14.6x 13.0x–15.5x $209.50–$249.75
Price / Adj. 2020E EPS (Centene; implied Centene value per share)8.7x12.7x14.6x 11.0x–13.5x $52.75–$64.75

Selected precedent transactions (16)

DateTargetAcquirerMultiple
2017-12-03Aetna, Inc.CVS Health12.5x EV / LTM EBITDA
2016-11-17Universal American Corp.WellCare Health Plans, Inc.33.3x EV / LTM EBITDA
2015-07-24Cigna Corp.Anthem, Inc.12.5x EV / LTM EBITDA
2015-07-03Humana Inc.Aetna, Inc.12.6x EV / LTM EBITDA
2015-07-02Health Net, Inc.Centene Corp.12.7x EV / LTM EBITDA
2012-08-20Coventry Health Care, Inc.Aetna Inc.8.1x EV / LTM EBITDA
2012-07-09Amerigroup Corp.WellPoint, Inc.16.2x EV / LTM EBITDA
2011-10-24HealthSpring, Inc.Cigna Corp.8.0x EV / LTM EBITDA
2007-03-12Sierra Health Services, Inc.UnitedHealth Group, Inc.11.0x EV / LTM EBITDA
2005-09-27WellChoice, Inc.WellPoint, Inc.12.6x EV / LTM EBITDA
2005-07-06PacifiCare Health Systems, Inc.UnitedHealth Group, Inc.15.8x EV / LTM EBITDA
2004-10-14First Health Group Corp.Coventry Health Care, Inc.6.5x EV / LTM EBITDA
2004-04-26Oxford Health Plans LLCUnitedHealth Group, Inc.8.6x EV / LTM EBITDA
2003-10-27Mid Atlantic Medical Services LLCUnitedHealth Group, Inc.13.4x EV / LTM EBITDA
2003-10-27Wellpoint Health Networks, Inc.Anthem, Inc.11.1x EV / LTM EBITDA
2002-04-29Trigon Healthcare, Inc.Anthem, Inc.13.0x EV / LTM EBITDA
MultipleLowMedianHighRange appliedImplied per share
P / NTM EPS13.0x20.7x29.4x 20.0x–26.0x $285.00–$370.50
EV / LTM EBITDA6.5x12.6x33.3x 13.0x–16.5x $238.00–$310.50

Other analyses

AnalysisSummaryImplied per share
Discounted Cash Flow Analysis of WellCare including expected net synergiesSame 8.0%-9.0% discount rates and 2.5%-3.0% perpetuity growth applied to Centene synergies forecasts added to WellCare standalone equity value range.$387.25–$507.00
Discounted Cash Flow Analysis of CenteneCentene unlevered free cash flows for ten months ending 12/31/2019 and FY2020-FY2023 per Centene forecasts, discount rates 8.0%-9.0%, perpetuity growth 1.75%-2.25%, less net debt as of February 28, 2019.$58.50–$76.00
Historical Trading Performance AnalysisWellCare 52-week low/high closing share prices as of March 26, 2019 of $190.00 and $322.00; Centene $50.25 and $73.50. Informational only.$190.00–$322.00
Equity Analyst Target Prices AnalysisPrice targets from 19 analysts covering WellCare ranged $298.00-$360.00 (median $330.00); 21 analysts covering Centene ranged $66.00-$90.00 (median $77.00). Informational only.$298.00–$360.00
Transaction Premiums Paid Analysis1-day premiums in selected precedent transactions ranged 9.4%-43.0% (mean 23.8%, median 22.7%); 52-week high premiums ranged (25.1%)-38.4% (mean 12.8%, median 13.1%). Applied illustrative 1-day premium range of 12.0%-45.0% to WellCare's March 26, 2019 closing price. Informational only.$259.00–$335.25
Illustrative Value Creation AnalysisCompared Centene standalone DCF midpoint equity value to Centene holders' ~71% share of illustrative pro forma combined equity value of $43,857 million; the $30,994 million attributable to Centene holders exceeded the standalone midpoint by approximately $2.9 billion, or 10.2%. Informational only.
Illustrative Future Stock Price AnalysisApplied NTM adjusted P/E multiples of 11.4x (Centene) to 12.8x (average of Centene and WellCare multiples) to FY2020-FY2022 NTM adjusted EPS; combined pro forma company value per share exceeded Centene standalone by 5%/8%/9% at 11.4x and 18%/21%/23% at 12.8x for 2020E/2021E/2022E. Informational only.

Engagement letter dated March 23, 2019. $3,750,000 opinion fee paid on delivery, not contingent on conclusion or consummation; additional $37,500,000 payable on completion against which the opinion fee is credited (total $37.5 million). Barclays affiliates provided an $8.35 billion senior unsecured bridge facility; estimated up to approximately $62 million in financing-related fees. Barclays received approximately $20-$25 million from Centene for other services since January 1, 2017.

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Management projections

Projection yearYear 1Year 2Year 3Year 4CAGR
Revenue$30B$33B$36B$40B9.8%
Revenue growth12.3%9.6%10.2%9.7%
EBITDA$1.5B$1.7B$1.8B$2.1B10.4%
EBITDA growth32.2%9.2%11.1%11.1%
EBITDA margin5%5%5%5%
Implied EV / EBITDA11.0x10.0x9.0x8.1x

Year-1 growth is against LTM at announcement ($27B revenue, $1.2B EBITDA); later years are year over year.

Centene management prepared standalone forecasts for FY2019E-FY2023E showing total revenue growing from $70,756 million in 2019E to $102,145 million in 2023E, EBITDA from $3,318 million to $5,404 million, adjusted diluted EPS from $4.21 to $6.22, and unlevered free cash flow from $1,663 million to $2,303 million; Centene also prepared synergies forecasts of approximately $500 million pre-tax net synergies in 2021 (with ultimate annual run-rate net synergies of more than $700 million, which advisors were directed not to rely on). WellCare management prepared standalone forecasts for 2019-2023 with total revenue of $26,762 million in 2019 rising to $39,825 million in 2023, adjusted EBITDA of $1,152 million to $2,052 million, and adjusted EPS of $13.50 to $22.52, plus standalone cash flow forecasts (unlevered FCF of $(320) million in 2019 to $899 million in 2023). WellCare also prepared pro forma combined company forecasts assuming $250 million of synergies in 2020 and $500 million thereafter (with $250 million of implementation costs in each of 2020 and 2021), with pro forma revenue of $97,518 million in 2019 to $141,970 million in 2023.

Process notes

Merger of equals-style stock-and-cash acquisition requiring both Centene and WellCare stockholder votes (Centene share issuance proposal). Three fairness opinions were delivered, all dated March 26, 2019: Goldman Sachs to the WellCare Board (target), and both Allen & Company LLC and Barclays Capital Inc. to the Centene Board (acquirer), each opining that the merger consideration to be paid by Centene was fair from a financial point of view to Centene. Goldman Sachs was not asked to and did not solicit interest from other parties. Two-tiered 'fiduciary out' termination fees: WellCare owes Centene $507,658,910 (if terminated prior to 5:00 p.m. May 10, 2019) or $609,190,692; Centene owes WellCare $756,826,826, $908,192,191 or $954,766,149 depending on timing/circumstance. WellCare owes a $171,823,016 naked no-vote fee. Centene owes WellCare a regulatory termination fee of $546,709,595 (3.5% of WellCare equity value) if a burdensome condition is imposed. Barclays affiliates also provided $8.35 billion of bridge financing to Centene, a potential conflict disclosed in the filing.

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