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BIOSCRIP, INC. AND SUBSIDIARIES UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL INFORMATION PBM Business Sale On

Key Takeaway: BIOSCRIP, INC. AND SUBSIDIARIES UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL On August 27, 2015, BioScrip, Inc. (the "Company") completed its previously announced sale of the Company's PBM Services segment (the "PBM Business") pursuant to the Asset Purchase Agreement dated as o

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BIOSCRIP, INC. AND SUBSIDIARIES
UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL
On August 27, 2015, BioScrip, Inc. (the
"Company") completed its previously announced sale of the Company's PBM Services segment (the "PBM Business")
pursuant to the Asset Purchase Agreement dated as of August 9, 2015 (the "Asset Purchase Agreement") by and among
the Company, BioScrip PBM Services, LLC and ProCare Pharmacy Benefit Manager Inc. (the "Buyer"). Under the Asset Purchase
Agreement, the Buyer agreed to acquire substantially all of the assets used solely in connection with the PBM Business and to
assume certain PBM Business liabilities (the "PBM Sale"). Pursuant to the terms of the Asset Purchase Agreement, the
Company received total cash consideration of approximately $25.6 million at closing, including an adjustment for estimated closing
date net working capital (the "Purchase Price").
Pro Forma Information
The accompanying unaudited pro forma consolidated
statements of operations of the Company for the year ended December 31, 2014 and the six months ended June 30, 2015
are presented as if the PBM Sale had occurred on January 1, 2014. The accompanying unaudited pro forma consolidated balance
sheet of the Company as of June 30, 2015 is presented as if the PBM Sale had occurred on June 30, 2015. The pro forma
adjustments related to the PBM Sale do not reflect the final Purchase Price or final asset and liability balances of the Company's
PBM Business. Accordingly, the pro forma adjustments are preliminary and have been made solely for the purpose of providing unaudited
pro forma consolidated financial information. The unaudited pro forma financial information is not necessarily indicative of the
results of operations or financial position that might have been achieved for the dates or periods indicated, nor is it necessarily
indicative of the results of operations or financial position that may occur in the future.
The historical consolidated financial
information has been adjusted in the unaudited pro forma financial information to give effect to pro forma events that are (1) directly
attributable to the disposal, (2) factually supportable, and (3) with respect to the statements of operations, expected
to have a continuing impact on the combined results. The pro forma information does not reflect several changes the Company expects
to realize after the PBM Sale, because the changes are not certain. The effects of the following are not reflected in the pro
The following is a brief description of
the amounts recorded under each of the column headings in the unaudited pro forma consolidated statements of operations and balance
This column reflects the Company's
historical audited operating results for the year ended December 31, 2014 and the historical unaudited operating results
of continuing operations and financial condition as of and for the six months ended June 30, 2015 prior to any adjustment
for the PBM Sale described above.
This column reflects the elimination of
the historical operating results of the PBM Business for the year ended December 31, 2014 and the six months ended June 30,
2015 at the amounts that have been reflected in the Company's consolidated statements of operations for those periods. The
disposition column on the unaudited pro forma consolidated balance sheet as of June 30, 2015 reflects the value of assets and
liabilities included in the PBM Business as of that date.
Pro Forma Adjustments
This column on the unaudited pro forma
consolidated balance sheet reflects the pro forma effect of the receipt and use of the approximately $25.6 million of cash consideration
from the PBM Sale, cash proceeds from borrowings under the Company's Revolving Credit Facility subsequent to June 30, 2015,
and an adjustment to remove accounts receivable of the PBM Business that were retained by the Company for which collection is
anticipated during the remainder of the fiscal year ending December 31, 2015.
This column on the unaudited pro forma
consolidated statements of operations for the year ended December 31, 2014 and for the six months ended June 30, 2015 reflects
adjustments to the Company's historical statements of operations for historical expenses that will be modified directly
related to the disposition.
BIOSCRIP, INC. AND SUBSIDIARIES
UNAUDITED PRO FORMA CONSOLIDATED BALANCE
As of June 30, 2015
Historical BioScrip Disposition Pro Forma Adjustments Pro Forma
ASSETS
Current assets
Cash and cash equivalents $ 1,172 $ - $ 568 (A)
6,838 (B)
38,000 (C) $ 46,578
Receivables, less allowance for doubtful accounts 131,471 (6,787 ) (6,838 )(B) 117,846
Inventory 42,364 - - 42,364
Prepaid expenses and other current assets 10,396 (318 ) - 10,078
Total current assets 185,403 (7,105 ) 38,568 216,866
Property and equipment, net 34,906 - - 34,906
Goodwill 335,323 (12,744 ) - 322,579
Intangible assets, net 7,290 - - 7,290
Deferred financing costs 13,035 - - 13,035
Other non-current assets 1,192 - - 1,192
Total assets $ 577,149 $ (19,849 ) $ 38,568 $ 595,868
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
Current portion of long-term debt $ 238 $ - $ 38,000 (C)
(22,700 )(A) $ 15,538
Accounts payable 77,085 (546 ) (2,300 )(A) 74,239
Claims payable 4,816 (4,816 ) - -
Amounts due to plan sponsors 4,254 (788 ) - 3,466
Accrued interest 6,705 - - 6,705
Accrued expenses and other current liabilities 40,923 (74 ) - 40,849
Total current liabilities 134,021 (6,224 ) 13,000 140,797
Long-term debt, net of current portion 418,619 - - 418,619
Deferred taxes 2,924 - - 2,924
Other non-current liabilities 6,891 - - 6,891
Total liabilities 562,455 (6,224 ) 13,000 569,231
Series A Convertible Preferred Stock 57,988 - - 57,988
Stockholders' equity
Preferred stock, $.0001 par value; - - - -
Common stock, $.0001 par value 8 - - 8
Treasury stock, shares at cost: (10,715 ) - - (10,715 )
Additional paid-in capital 534,100 - - 534,100
(Accumulated deficit) / Retained earnings (566,687 ) (13,625 ) 25,568 (A) (554,744 )
Total stockholders' (deficit) equity (43,294 ) (13,625 ) 25,568 (31,351 )
Total liabilities and stockholders' (deficit) equity $ 577,149 $ (19,849 ) $ 38,568 $ 595,868
BIOSCRIP, INC. AND SUBSIDIARIES
UNAUDITED PRO FORMA CONSOLIDATED STATEMENT
(in thousands, except for per share
Six months ended June 30, 2015
Historical BioScrip Disposition Pro Forma Adjustments Pro Forma
Product revenue $ 480,067 $ - $ - $ 480,067
Service revenue 43,977 32,790 - 11,187
Total revenue 524,044 32,790 - 491,254
Cost of product revenue 350,710 - - 350,710
Cost of service revenue 40,895 25,431 - 15,464
Total cost of revenue 391,605 25,431 - 366,174
Gross profit 132,439 7,359 - 125,080
Selling, general and administrative expenses 118,140 4,277 1,701 (D) 112,162
Change in fair value of contingent consideration (72 ) - - (72 )
Bad debt expense 23,466 (45 ) - 23,511
Impairment of goodwill 238,000 - - 238,000
Acquisition and integration expenses 479 - - 479
Restructuring and other expenses 8,266 - - 8,266
Amortization of intangibles 2,979 - - 2,979
Income (loss) from continuing operations (258,819 ) 3,127 (1,701 ) (260,245 )
Interest expense, net 18,243 - - 18,243
Loss on extinguishment of debt - - - -
Income (loss) from continuing operations before income taxes (277,062 ) 3,127 (1,701 ) (278,488 )
Income tax expense (benefit) (17,993 ) (595 )(E) (17,398 )
Income (loss) from continuing operations, net of income taxes (259,069 ) 3,127 (1,106 ) (261,090 )
Income (loss) from discontinued operations, net of income taxes (5,412 ) - (5,412 )
Net income (loss) (264,481 ) 3,127 (1,106 ) (266,502 )
Accrued dividends on preferred stock (2,258 ) - - (2,258 )
Deemed dividend on preferred stock (3,350 ) - - (3,350 )
Net income (loss) attributable to common stockholders $ (270,089 ) $ 3,127 $ (1,106 ) $ (272,110 )
Loss per common share
Loss from continuing operations, basic and diluted $ (3.85 ) $ (3.88 )
Loss from discontinued operations, basic and diluted (0.08 ) (0.08 )
Net loss, basic and diluted $ (3.93 ) $ (3.96 )
Weighted average shares outstanding, basic and diluted 68,668 68,668
BIOSCRIP, INC. AND SUBSIDIARIES
UNAUDITED PRO FORMA CONSOLIDATED STATEMENT
(in thousands, except for per share
Year ended December 31, 2014
Historical BioScrip Disposition Pro Forma Adjustments Pro Forma
Product revenue $ 901,653 $ - $ - $ 901,653
Service revenue 82,402 61,401 - 21,001
Total revenue 984,055 61,401 - 922,654
Cost of product revenue 645,419 - - 645,419
Cost of service revenue 77,570 43,766 - 33,804
Total cost of revenue 722,989 43,766 - 679,223
Gross profit 261,066 17,635 - 243,431
Selling, general and administrative expenses 239,810 10,878 3,750 (D) 225,182
Change in fair value of contingent consideration (7,364 ) - - (7,364 )
Bad debt expense 79,574 27 - 79,547
Impairment of goodwill - - - -
Acquisition and integration expenses 17,924 - - 17,924
Restructuring and other expenses 15,646 - - 15,646
Amortization of intangibles 6,555 - - 6,555
Income (loss) from continuing operations (91,079 ) 6,730 (3,750 ) (94,059 )
Interest expense, net 38,539 (6 ) 38,545
Loss on extinguishment of debt 2,373 - - 2,373
Income (loss) from continuing operations before income taxes (131,991 ) 6,736 (3,750 ) (134,977 )
Income tax expense (benefit) 11,391 - (1,313 )(E) 10,078
Income (loss) from continuing operations, net of income taxes (143,382 ) 6,736 (2,438 ) (147,680 )
Income (loss) from discontinued operations, net of income taxes (4,086 ) - - (4,086 )
Net income (loss) (147,468 ) 6,736 (2,438 ) (151,766 )
Accrued dividends on preferred stock - - - -
Deemed dividend on preferred stock - - - -
Net income (loss) attributable to common stockholders $ (147,468 ) $ 6,736 $ (2,438 ) $ (151,766 )
Loss per common share
Loss from continuing operations, basic and diluted $ (2.09 ) $ (2.22 )
Loss from discontinued operations, basic and diluted (0.06 ) (0.06 )
Net loss, basic and diluted $ (2.15 ) $ (2.28 )
Weighted average shares outstanding, basic and diluted 68,476 68,476
BIOSCRIP, INC. AND SUBSIDIARIES
NOTES TO UNAUDITED PRO FORMA CONSOLIDATED
FINANCIAL INFORMATION
Sources:
Cash received as disposal consideration, including est. working capital $ 25,568
Uses:
Repayment of debt (22,700 )
Estimated disposal-related transaction costs (2,300 )
Net $ 568
Last updated: Aug 27, 2015