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SECTOR SPOTLIGHT CHIP KELSO. Software/Internet Outsourcing Services Transaction/Data Processing Staffing/Recruiting Services JON STEELE

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JON STEELE

Managing Director

Co-Head of Technology Services

617-624-7020

[email protected]

SECTOR SPOTLIGHT

Software/Internet

Outsourcing Services

Transaction/Data Processing

Staffing/Recruiting Services

CHIP KELSO

Managing Director

Head of HCM

404-442-5835

[email protected]

LESLIE ANN B. CURRY

Vice President

Technology Services

404-442-5890

[email protected]

GARRETT DENINNO

Vice President

Technology Services

617-624-7018

[email protected]

(2)

Representative Transactions

Sales / Recapitalizations

Private Placements

Public Equity Raises

July 2010 Has been acquired by

April 2011 Has been acquired by

January 2011 Has been acquired by

April 2014 Has received an equity

investment from

Has received an equity investment from

December 2012

Has received an equity investment from

August 2012

Has received an equity investment from

January 2012 June 2014

Has received an equity investment from

December 2014 Has received an equity

investment from

June 2009 Has been acquired by

Has received an equity investment from

May 2012 Has received an equity

investment from

March 2013

September 2013 $150,394,125 Initial Public Offering

Co-Manager

March 2014 $202,240,000 Initial Public Offering

Co-Manager October 2009 $213,900,000 Follow-On Offering Co-Manager Has received an investment from June 2015 December 2014 $61,042,000 Initial Public Offering

Co-Manager

July 2014 $146,510,000 Initial Public Offering

Senior Co-Manager May 2015 $115,000,000 Follow-On Offering Senior Co-Manager May 2015 Follow-On Offering Bookrunner $90,010,000 August 2015 / July 2014 $73,500,000 Follow-On Offering Co-Manager $109,900,560 Follow-On Offering Co-Manager December 2011

Has been acquired by

November 2012 Has sold its subsidiary,

Workday Services, to

December 2014 Has been acquired by Payment and Communication

Services (PCS) Business

Has been acquired by

October 2014 July 2015

Has been acquired by

August 2015 Has been acquired by

August 2015 Has been acquired by

A portfolio company of

September 2015 Has been acquired by

Sept. 2015 / Dec. 2014 $111,265,000 Follow-On Offering Co-Manager $130,200,000 Follow-On Offering Co-Manager March 2014 $137,729,750 Initial Public Offering

Co-Manager

April 2014 Has received an equity

investment from Sept. 2013 / May 2013 $21,000,000 Follow-On Offering Underwriter $63,480,000 Initial Public Offering

Senior Co-Manager October 2015

$33,000,000 Follow-On Offering

(3)

80

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110

115

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135

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1-15

2-15

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4-15

5-15

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9-15

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11-15

12-15

HUMAN CAPITAL MARKET UPDATE

TEV / 2015E Revenue

1-Year Historical Composite Stock Performance (%) as of 12/31/2015

TEV / 2015E EBITDA

P/E 2015E

1.9%

5.7%

6.6%

Nasdaq 5.7% S&P 500 (0.7%) HCM Software / Internet (5.7%) HCM Outsourcing Services 1.9%

HCM Transaction / Data Processing 6.6%

Staffing / Recruiting Services 11.5%

Indexed to 100 as of 12/31/2014

Operating / Trading Statistics

11.5%

(0.7%)

Software / Internet

Outsourcing Services

Transaction / Data

Processing

Staffing / Recruiting Services

2015E Revenue Growth

16.1%

2.3%

8.7%

4.5%

2016E Revenue Growth

17.3%

7.8%

7.8%

6.8%

2015E EBITDA Margin

22.9%

17.8%

36.6%

5.1%

2016E EBITDA Margin

23.1%

18.9%

37.3%

5.7%

% 52 Week High

81.1%

86.1%

91.3%

87.3%

Debt / 2015E EBITDA

1.4x

2.2x

1.4x

0.8x

Software / Internet

Outsourcing Services

Transaction / Data

Processing

Staffing / Recruiting Services

Top 3 Performers, by Stock Performance

Last Month

SEEK Li mi ted 11.5% Ins peri ty, Inc. 11.6% Wa geWorks , Inc. 6.7% Huds on Gl oba l , Inc 22.7%

Xero Li mi ted. 7.8% ADP -1.8% Veri s k Ana l ytics , Inc. 2.6% USG Peopl e NV 21.3%

Ca s tli ght Hea l th, Inc. 6.7% Tri Net Group, Inc. -2.0% Equi fa x Inc. -0.1% Synergi e SA 10.6%

Last 3 Months

Xero Li mi ted. 41.4% Tri Net Group, Inc. 15.2% Edenred SA 16.4% Hei dri ck & Struggl es 39.9%

Pa yl oci ty Hol di ng Corpora tion 35.2% Pa ychex, Inc. 11.0% Equi fa x Inc. 14.6% USG Peopl e NV 37.2%

SEEK Li mi ted 32.8% Ins peri ty, Inc. 9.6% Pa ychex, Inc. 11.0% Proffi ce AB 32.5%

Last 12 Months

Ebi x Inc. 93.0% Ins peri ty, Inc. 42.1% Equi fa x Inc. 37.7% Staffl i ne Group pl c 70.3%

XING AG 65.0% CBIZ, Inc. 15.2% Veri s k Ana l ytics , Inc. 20.0% USG Peopl e NV 65.2%

Pa yl oci ty Hol di ng Corpora tion 55.3% Pa ychex, Inc. 14.6% Pa ychex, Inc. 14.6% Pa s ona Group Inc. 60.9%

(5.7%)

4.9x 1.9x 4.7x 0.5x 0.0x 1.0x 2.0x 3.0x 4.0x 5.0x 6.0x Software / Internet Outsourcing Services Transaction / Data Processing Staffing / Recruiting Services 12.2x 11.9x 15.5x 9.6x 0.0x 4.0x 8.0x 12.0x 16.0x Software / Internet Outsourcing Services Transaction / Data Processing Staffing / Recruiting Services 19.4x 19.6x 25.2x 17.3x 0.0x 5.0x 10.0x 15.0x 20.0x 25.0x 30.0x Software / Internet Outsourcing Services Transaction / Data Processing Staffing / Recruiting Services

(4)

80 85 90 95 100 105 110 115 120 12-14 1-15 2-15 3-15 4-15 5-15 6-15 7-15 8-15 8-15 9-15 10-15 11-15 12-15 0.0x 5.0x 10.0x 15.0x 20.0x 25.0x 30.0x 35.0x 2011 2012 2013 2014 2015 0.0x 2.0x 4.0x 6.0x 8.0x 10.0x 12.0x 14.0x 16.0x 18.0x 20.0x 2011 2012 2013 2014 2015 0.0x 1.0x 2.0x 3.0x 4.0x 5.0x 6.0x 2011 2012 2013 2014 2015

HCM SOFTWARE / INTERNET

Historical TEV / LTM EBITDA Multiples

Historical TEV / LTM Revenue Multiples

1-Year Historical Stock Performance

Quarterly Revenue Growth

HCM Software /

Internet

S&P 500

NASDAQ

Indexed to 100 as of 12/31/2014 HCM Software / Internet (5.7%) S&P 500 (0.7%) NASDAQ 5.7%

5-Year

Median = 4.3x

5-Year

Median = 14.7x

HCM Software / Internet Composite: AIM:BDI, ASUR, ASX:SEK, BNFT, CALD, CSLT, CSOD, DHX, EBIX, EHTH, HSTM, INTU, JOBS, LNKD, LSE:SGE, MWW, NZSE:XRO, ORCL, PAYC, PCTY, SAP, TSX:HGN, ULTI, WDAY, XTRA:O1BC, XTLY

Historical LTM P/E Multiples

5-Year

Median = 25.4x

0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0% 2011 2012 2013 2014 2015 Sequential Year-over-Year

(5)

SOFTWARE / INTERNET: DETAILED VALUATION MULTIPLES AND METRICS

SOFTWARE / INTERNET: SELECTED M&A AND CAPITAL MARKETS ACTIVITY

Type Key: M&A – Merger & Acquisition, PP – Private Placement, SHLF – Shelf Registration, IPO – Initial Public Offering, EQTY – Follow-on Equity Offering, DEBT – Debt Offering, CVT – Convertible Debt

SOFTWARE / INTERNET: OTHER RECENT NEWS AND EVENTS

Date

Company

News

12/15

LinkedIn

(NYSE:LNKD)

LinkedIn, a social network focused around the working world with nearly 400 million members, is well

known for how it uses algorithms to suggest potential business connections and jobs based on user

profiles. Now, it’s injecting more data analytics into another part of its platform: job listings. LinkedIn has

taken the wraps off a new version of its Jobs section, where - alongside details about the job itself - users

can now see more data about the company, who works there, and how they compare to previous

applicants. For LinkedIn, the thinking seems to be that creating a better job hunting experience could lead

to the feature being used more. And in turn, that could lead more employers to paying to post listings in the

first place (or so LinkedIn hopes). And given that there are dozens of places online to look for jobs today,

LinkedIn understands that it needs to go beyond the basics in order to stand out. The new features include

a chance to look at profiles of existing employees at the company who hold similar jobs, and potentially

connect with them. Users can also see who in their network is connected through to the company. Premium

features, which LinkedIn restricts to users of its Premium tier, will give more insights about the company

and wider hiring policies: company’s growth rate, average tenure, and top schools and companies it hires

from “so that you can determine if a company is truly the right fit for you.” The bigger picture with LinkedIn is

that the company is trying to build out a much stronger platform, using its existing strength in big data and

sheer number of data points. (TechCrunch)

Total

Price % of 52 Market Enterprise 2015E 2016E 2015E 2016E 2015E P/E

Company 12/31/2015 Week High Cap ($MM) Value ($MM) Revenue Revenue EBITDA EBITDA 2015E EPS 2016E EPS Growth Rate Oracle Corporation $ 36.53 80.6 % $ 153,470.6 $ 143,483.6 3.8 x 3.8 x 8.3 x 8.3 x 14.4 x 13.6 x 1.7 SAP SE 80.25 97.6 95,928.8 102,277.8 4.6 4.4 12.9 12.3 20.0 18.3 2.0 LinkedIn Corporation 225.08 81.5 29,504.9 27,557.3 9.2 7.1 NM 26.6 NM NM 1.7 Intuit Inc. 96.50 88.4 25,476.4 25,852.4 5.7 5.5 17.2 14.5 31.3 26.1 1.6 Workday, Inc. 79.68 83.7 15,457.9 14,069.6 12.1 9.1 NM NM NM NM NM Sage Group plc 8.90 96.5 9,603.5 10,120.4 4.9 4.6 16.0 15.7 24.1 23.2 2.6 The Ultimate Software Group, Inc. 195.51 90.4 5,602.5 5,481.8 8.9 7.2 NM 28.9 NM NM 2.7 SEEK Limited 11.20 81.0 3,850.7 4,776.5 7.0 6.3 18.3 16.7 27.8 25.1 1.8 Paycom Software, Inc. 37.63 81.2 2,224.1 2,201.6 10.0 7.6 NM NM NM NM 2.7 Paylocity Holding Corporation 40.55 86.5 2,061.4 1,982.7 11.0 8.2 NM NM NM NM 23.2 Cornerstone OnDemand, Inc. 34.53 84.8 1,880.4 1,896.8 5.5 4.3 NM NM NM NM NM Xero Limited. 13.57 74.7 1,838.6 1,695.0 13.2 8.4 NM NM NM NM NM Ebix Inc. 32.79 85.6 1,107.2 1,260.1 4.8 4.6 13.0 12.1 15.0 14.5 1.5 51job Inc. 29.46 77.3 1,730.7 1,158.6 3.6 3.2 11.4 9.7 17.5 16.6 0.8 Benefitfocus, Inc. 36.39 76.6 1,061.0 1,026.6 5.6 4.5 NM NM NM NM NM XING AG 185.39 85.3 1,042.0 952.4 7.3 6.0 23.7 18.1 49.8 37.2 1.2 Callidus Software Inc. 18.57 85.8 1,042.2 946.7 5.5 4.5 NM NM NM NM 2.5 Monster Worldwide, Inc. 5.73 69.6 523.1 680.1 1.0 1.0 6.2 5.1 14.5 9.9 1.3 Healthstream Inc. 22.00 67.9 696.2 551.4 2.7 2.4 16.5 14.3 NM NM 4.1 DHI Group, Inc. 9.17 87.5 482.9 550.6 2.2 2.1 7.4 7.1 21.0 18.0 1.2 Castlight Health, Inc. 4.27 35.6 404.1 256.9 3.4 2.5 NM NM NM NM NM Xactly Corporation 8.53 79.9 248.9 213.3 2.8 2.3 NM NM NM NM NM eHealth, Inc. 9.98 39.4 180.8 118.8 0.7 0.6 10.5 8.0 18.9 20.1 5.1 Halogen Software Inc. 5.15 64.1 113.0 73.4 1.1 1.0 NM NM NM NM NA Bond International Software plc 1.42 65.1 60.8 64.9 0.9 NA 4.8 NA 12.9 NA NA Asure Software, Inc. 4.51 70.6 28.4 42.1 1.6 1.4 9.5 7.3 NM 41.0 NA

Mean 5.4 x 4.5 x 12.6 x 13.7 x 22.3 x 22.0 x 3.4

Median 4.9 4.5 12.2 12.3 19.4 19.2 1.8

Market Price

TEV TEV

Date Transaction

Announced Type Acquiror / Investor Target / Issuer Value ($MM) Revenue EBITDA

12/8/2015 PP Canvas Ventures, Sequoia Capital, Webb Inv. Network Everwise $ 8.0 NA NA

12/8/2015 M&A Careers360 NoPaperForms NA NA NA

12/3/2015 PP Georgian Partners, EDBI, Flare Capital Partners Welltok Inc. 45.0 NA NA

12/2/2015 PP Khosla Ventures, Mercer LLC Pymetrics 5.0 NA NA

11/24/2015 PP Renren, Chicago Ventures, DRW Ventures, others Shiftgig 22.0 NA NA

11/19/2015 M&A Greenhouse Software Parklet NA NA NA

11/16/2015 PP OMERS Ventures, Version One Ventures, Point Nine Capital Octopusapp Inc. (Jobber) 6.0 NA NA

11/12/2015 EQTY NA Paycom Software 187.9 NA NA

11/11/2015 PP Square Peg Capital, Bessemer Venture Partners, others Fiverr 60.0 NA NA

10/28/2015 PP Goldcrest Capital, True Ventures Connectifier, Inc. 6.0 NA NA

10/27/2015 PP Goldman Sachs, Merchant Banking Division TalentSoft SA 27.6 NA NA

10/20/2015 M&A Enrollment Advisors, Inc. HighRoads, Inc., Employer Technology Division NA NA NA 10/20/2015 PP OMERS Ventures, Saturn Partners, prior investors Kaleo Software 7.0 NA NA

10/12/2015 M&A SAP SE Multiposting SASU NA NA NA

10/8/2015 PP Andreessen Horowitz LLC Pulse Software, Inc. (Reflektive) 3.6 NA NA TEV /

(6)

85 90 95 100 105 110 115 120 125 12-14 1-15 2-15 3-15 4-15 5-15 6-15 7-15 8-15 8-15 9-15 10-15 11-15 12-15 0.0x 5.0x 10.0x 15.0x 20.0x 25.0x 30.0x 2011 2012 2013 2014 2015 0.0x 2.0x 4.0x 6.0x 8.0x 10.0x 12.0x 14.0x 16.0x 2011 2012 2013 2014 2015 0.0x 0.5x 1.0x 1.5x 2.0x 2.5x 2011 2012 2013 2014 2015

OUTSOURCING SERVICES

S&P 500

NASDAQ

HCM Outsourcing Services 1.9% S&P 500 (0.7%) NASDAQ 5.7% Indexed to 100 as of 12/31/2014

HCM Outsourcing Services Composite: ADP, AON, CBZ, NSP, PAYX, TNET, TSX:MSI

5-Year

Median = 11.7x

5-Year

Median = 2.1x

5-Year

Median = 22.0x

Historical TEV / LTM EBITDA Multiples

Historical LTM P/E Multiples

Historical TEV / LTM Revenue Multiples

1-Year Historical Stock Performance

Quarterly Revenue Growth

HCM Outsourcing

Services

0.0% 3.0% 6.0% 9.0% 12.0% 15.0% 2011 2012 2013 2014 2015 Sequential Year-over-Year

(7)

Total

Price % of 52 Market Enterprise 2015E 2016E 2015E 2016E 2015E P/E

Company 12/31/2015 Week High Cap ($MM) Value ($MM) Revenue Revenue EBITDA EBITDA 2015E EPS 2016E EPS Growth Rate Automatic Data Processing, Inc. $ 84.72 93.4 % $ 39,970.9 $ 38,754.2 3.4 x 3.2 x 17.0 x 15.6 x 28.4 x 24.4 x 2.2 Aon plc 92.21 86.1 26,263.7 31,772.7 2.7 2.6 12.3 11.5 15.3 14.1 1.3 Paychex, Inc. 52.89 96.5 19,230.8 18,754.4 6.6 6.1 15.5 14.4 27.3 24.9 2.5 TriNet Group, Inc. 19.35 50.9 1,410.3 1,768.7 0.7 0.6 11.9 10.1 19.6 15.9 0.8 Insperity, Inc. 48.15 86.9 1,181.1 970.3 0.4 0.3 8.5 7.5 21.3 18.6 1.2 Morneau Shepell Inc. 10.44 79.6 522.3 771.7 1.9 1.8 10.7 9.4 17.4 16.7 NA CBIZ, Inc. 9.86 85.4 513.7 712.0 0.9 0.9 7.9 7.3 14.2 13.1 1.0

Mean 2.4 x 2.2 x 12.0 x 10.8 x 20.5 x 18.2 x 1.5

Median 1.9 1.8 11.9 10.1 19.6 16.7 1.2

Market Price

TEV TEV

OUTSOURCING SERVICES: DETAILED VALUATION MULTIPLES AND METRICS

OUTSOURCING SERVICES: SELECTED M&A AND CAPITAL MARKETS ACTIVITY

Type Key: M&A – Merger & Acquisition, PP – Private Placement, SHLF – Shelf Registration, IPO – Initial Public Offering, EQTY – Follow-on Equity Offering, DEBT – Debt Offering, CVT – Convertible Debt

OUTSOURCING SERVICES: OTHER RECENT NEWS AND EVENTS

Date

Company

News

12/14

Aon

(NYSE:AON)

Aon Risk Solutions is looking to ramp up its multimillion-dollar spending on data analytics research, as the

global insurance broker increases efforts to combat disrupters and keep up with how customers' risks are

rapidly changing. Lambros Lambrou, Australia chief executive of Aon Risk Solutions said traditional

insurance business models are under threat from technology groups eyeing entry into the market, forcing

companies to find new ways to keep their customer bases. Aon is pumping about $US350 million a year

into data analytics, which helps the group finetune its risk management models and understand the trends

impacting clients and its own business. "If we do nothing as an industry, we are going to lose the race," Mr

Lambrou said. "We're focusing on six key areas – talent, retirement, health, risk, capital and data and

analytics. We've spent $US350 million a year on data to better understand and predict trends – and this will

only go up as investments across the other areas also develop.“ The company has built two innovation

centres, in Dublin and Singapore, to tap its database of customers' risk profiles, buying patterns and other

information to understand how risk is being managed and insured. With issues such as cyber threats and

terrorism on the rise, the company is using its data as a way to predict forward trends and better manage

risk. (Sidney Morning Herald)

Date Transaction

Announced Type Acquiror / Investor Target / Issuer Value ($MM) Revenue EBITDA

12/21/2015 M&A Oasis Outsourcing, Inc. Doherty Employment Group, Inc. NA NA NA

12/14/2015 M&A Oasis Outsourcing, Inc. A1HR, LLC NA NA NA

12/1/2015 M&A Paychex Advance Partners NA NA NA

12/1/2015 M&A Morneau Shepell Bensinger, DuPont & Associates NA NA NA

12/1/2015 M&A CBIZ, Inc. The Cottonwood Group NA NA NA

11/24/2015 M&A Entertainment Benefits Group Working Advantage NA NA NA

11/13/2015 M&A Goldman Sachs, Park Square Capital Northgate NGA NA NA NA

11/9/2015 DEBT NA Aon $ 399.2 NA NA

10/23/2015 SHLF NA Paychex, Inc. 387.0 NA NA

10/8/2015 M&A Morgan Stanley Private Equity CoAdvantage, Inc. NA NA NA

10/5/2015 M&A Mercer Human Resources Business Solutions NA NA NA

10/1/2015 M&A CBIZ, Inc. Pension Resource Group, Inc. NA NA NA

9/30/2015 PP Eurazeo Croissance, Accel Partners, others PeopleDoc 28.0 NA NA

9/30/2015 M&A MYOB Group Limited Information Management Services Limited 6.2 NA NA

9/15/2015 PP Kennet Partners ThinkHR 12.0 NA NA

9/9/2015 M&A Tenex Capital Management Progressive Employer Management Company (PEMCO) NA NA NA

9/3/2015 SHLF NA Aon NA NA NA

7/22/2015 M&A Morneau Shepell Inc. Ceridian Health & Welfare Benefits Administration business NA NA NA

7/21/2015 M&A PSI Services LLC Innovative Exams LLC NA NA NA

7/9/2015 M&A Patriot National, Inc. CWIBenefits 7.4 NA NA

7/9/2015 M&A KPMG Towers Watson Human Resources Services Delivery practice NA NA NA

7/9/2015 M&A Willis Group Holdings Towers Watson 8,631.5 2.1x 10.1 x

6/10/2015 M&A Crawford Advisors, LLC workforcetactix, Inc. NA NA NA

6/1/2015 M&A MYOB Holdings Pty Ace Payroll Plus 10.0 NA NA

5/26/2015 M&A Mercer Kepler Associates NA NA NA

5/20/2015 M&A AmWINS Group Impact Interactive NA NA NA

5/4/2015 M&A Zuman SuperiorHR NA NA NA

5/1/2015 M&A Nueterra Benefit Management Inc. (BMI) NA NA NA

4/27/2015 M&A Towers Watson & Co. Saville Consulting Group 63.9 NA NA

4/16/2015 PP Fidelity Management & Research Appirio 35.0 NA NA

4/3/2015 M&A WilsonHCG Head2Head NA NA NA

4/1/2015 M&A Everstone Capital Asia Pacific Payroll Business of Aon NA NA NA

(8)

90 95 100 105 110 115 120 125 12-14 1-15 2-15 3-15 4-15 5-15 6-15 7-15 8-15 8-15 9-15 10-15 11-15 12-15 0.0x 5.0x 10.0x 15.0x 20.0x 25.0x 30.0x 35.0x 2011 2012 2013 2014 2015 0.0x 2.0x 4.0x 6.0x 8.0x 10.0x 12.0x 14.0x 16.0x 18.0x 2011 2012 2013 2014 2015 0.0x 1.0x 2.0x 3.0x 4.0x 5.0x 6.0x 7.0x 2011 2012 2013 2014 2015

TRANSACTION / DATA PROCESSING

HCM Transaction

/

Data Processing

S&P 500

HCM Transaction / Data Processing 6.6%

S&P 500 (0.7%)

NASDAQ 5.7%

Indexed to 100 as of 12/31/2014

5-Year

Median = 4.1x

HCM Transaction / Data Processing Composite: ADP, CEB, EFX, ENXTPA: EDEN, HAWK, HQY, PAYX, VRSK, WAGE

5-Year

Median = 14.6x

5-Year

Median = 27.8x

Historical TEV / LTM EBITDA Multiples

Historical LTM P/E Multiples

Historical TEV / LTM Revenue Multiples

1-Year Historical Stock Performance

Quarterly Revenue Growth

0.0% 4.0% 8.0% 12.0% 16.0% 20.0% 2011 2012 2013 2014 2015 Sequential Year-over-Year

NASDAQ

(9)

Date Transaction

Announced Type Acquiror / Investor Target / Issuer Value ($MM) Revenue EBITDA

11/17/2015 PP Recruit DataRobot NA NA NA

11/16/2015 M&A Protiviti (Robert Half International) Decision First Technologies NA NA NA

11/3/2015 M&A SterlingBackcheck EmployeeScreenIQ NA NA NA

10/23/2015 M&A HealthEquity The Bancorp Bank, Health Savings Account Portfolio $ 34.4 NA NA

9/30/2015 M&A Mercer Comptryx NA NA NA

9/21/2015 EQTY NA HealthEquity 88.5 NA NA

9/18/2015 M&A Equifax Veda Group Limited 1,786.6 7.3 x 19.2 x

9/11/2015 M&A CEB Inc. Wanted Technologies 29.4 3.9 27.9

9/9/2015 SHLF NA HealthEquity 564.6 NA NA

9/8/2015 DEBT NA ADP 999.1 NA NA

9/8/2015 DEBT NA ADP 998.9 NA NA

9/3/2015 M&A Microsoft VoloMetrix NA NA NA

7/29/2015 M&A Great Hill Partners Reward Gateway 218.9 0.7 13.9

7/28/2015 M&A CEB Inc. CEO Forum Group 13.0 1.6 NA

6/29/2015 M&A Silver Lake Cast & Crew Entertainment Services NA NA NA

6/17/2015 M&A CEB Inc. Sunstone Analytics NA NA NA

6/11/2015 M&A Blackhawk Network Holdings, Inc. Achievers, Inc. NA NA NA

3/8/2015 M&A First Colebrook Bank Abikay Business Solutions NA NA NA

3/2/2015 M&A Heartland Payment Systems Payroll 1, Inc. NA NA NA

2/23/2015 M&A Everstone Capital Management Asia/Pacific Payroll Business of Aon Hewitt NA NA NA

12/8/2014 M&A Verisk Analytics, Inc. Maplecroft 31.7 NA NA

11/13/2014 M&A Accurate Background, LLC Hirease, Inc. NA NA NA

11/5/2014 M&A Phoenix Strategy Investments PI Worldwide NA NA NA

10/20/2014 M&A Institutional Shareholder Services Incentive Lab, LLC NA NA NA

10/17/2014 M&A BTS Group AB Fenestra, Inc. 2.5 NA NA

9/23/2014 M&A Webster Financial Corp. HSA Business of JPMorgan Chase Bank NA NA NA

8/4/2014 PP Undisclosed Investors FlexWage Solutions 3.5 NA NA

8/1/2014 M&A WageWorks, Inc. CONEXIS Benefits Administrators 118.0 NA NA

6/5/2014 M&A Lyceum Business Services BenePay NA NA NA

TEV / Total

Price % of 52 Market Enterprise 2015E 2016E 2015E 2016E 2015E P/E

Company 12/31/2015 Week High Cap ($MM) Value ($MM) Revenue Revenue EBITDA EBITDA 2015E EPS 2016E EPS Growth Rate Automatic Data Processing, Inc. $ 84.72 93.4 % $ 39,970.9 $ 38,754.2 3.4 x 3.2 x 17.0 x 15.6 x 28.4 x 24.4 x 2.2 Paychex, Inc. 52.89 96.5 19,230.8 18,754.4 6.6 6.1 15.5 14.4 27.3 24.9 2.5 Verisk Analytics, Inc. 76.88 93.8 12,845.1 15,871.0 7.7 6.7 16.1 14.4 25.6 23.9 1.9 Equifax Inc. 111.37 97.3 13,495.3 14,759.1 5.5 5.2 16.0 14.5 24.9 22.5 2.1 Edenred SA 18.95 64.3 4,378.8 5,380.2 4.7 4.5 12.8 12.1 19.8 18.9 2.2 Blackhawk Network Holdings, Inc. 44.21 91.3 2,466.0 2,731.3 1.5 1.3 14.1 12.1 19.1 16.8 1.0 CEB Inc. 61.39 67.0 2,073.4 2,489.3 2.7 2.5 10.5 9.7 16.1 15.0 1.2 HealthEquity, Inc. 25.07 70.1 1,462.0 1,336.8 10.7 7.9 34.6 23.9 NM NM 1.9 WageWorks, Inc. 45.37 69.2 1,659.5 1,260.5 3.8 3.4 13.5 11.6 37.6 32.8 1.8 Mean 5.2 x 4.5 x 16.7 x 14.3 x 24.8 x 22.4 x 1.9 Median 4.7 4.5 15.5 14.4 25.2 23.2 1.9 Market Price TEV TEV

Date

Company

News

12/10

HealthEquity, Inc.

(NasdaqGS:HQY)

Health savings solution provider, HealthEquity plans to expand at its Utah headquarters adding 200 jobs over

the next six years, according to a statement from the

Governor’s Office of Economic Development.

HealthEquity was founded in 2002 and is currently serving 1.6 million HSAs across 70 of the nations top

health plans. HealthEquity plans to generate up to $6.75 million in capital investment through their expansion,

according to the statement.

“HealthEquity is honored to call Utah home,” said Jon Kessler, HealthEquity

president and CEO. “This great state offers a highly skilled and educated talent pool, proactive communities

and a government that promotes business. These amenities have been central to our continued growth.”

HealthEquity may earn back up to 20 percent of the new state taxes that they will pay over the six years of

the expansion through a post-performance Economic Development Tax Increment Finance (EDTIF) tax credit

rebate. The

Governor’s Office of Economic Development has approved HealthEquity for a rebate of up to

$569,917 as long as they meet the criteria of its agreement with the state. “We congratulate HealthEquity on

their continued growth,” said Val Hale, executive director of GOED. “We’re always thrilled when successful

companies not only start but also stay here. As more company leaders acknowledge Utah’s business-friendly

environment, they see their investment truly pays off.” (Silicon Slopes)

TRANSACTION / DATA PROCESSING: DETAILED VALUATION MULTIPLES AND METRICS

TRANSACTION / DATA PROCESSING: SELECTED M&A AND CAPITAL MARKETS ACTIVITY

Type Key: M&A – Merger & Acquisition, PP – Private Placement, SHLF – Shelf Registration, IPO – Initial Public Offering, EQTY – Follow-on Equity Offering, DEBT – Debt Offering, CVT – Convertible Debt

(10)

90 95 100 105 110 115 120 125 130 135 12-14 1-15 2-15 3-15 4-15 5-15 6-15 7-15 8-15 8-15 9-15 10-15 11-15 12-15 0.0x 5.0x 10.0x 15.0x 20.0x 25.0x 30.0x 35.0x 2011 2012 2013 2014 2015 0.0x 2.0x 4.0x 6.0x 8.0x 10.0x 12.0x 14.0x 2011 2012 2013 2014 2015 0.0x 0.1x 0.2x 0.3x 0.4x 0.5x 0.6x 0.7x 2011 2012 2013 2014 2015 (10.0%) (5.0%) 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0% 40.0% 2011 2012 2013 2014 2015 Sequential Year-over-Year

STAFFING / RECRUITING SERVICES

Staffing / Recruiting

Services

S&P 500

NASDAQ

Staffing / Recruiting Services 11.5%

S&P 500 (0.7%) NASDAQ 5.7% Indexed to 100 as of 12/31/2014

5-Year

Median = 10.5x

5-Year

Median = 22.6x

HCM Staffing / Recruiting Services Composite: AHS, AIM:IPEL, AIM:MTEC, AIM:STAF, ASGN, CCRN, CDI, CTG, ENXTAM:BRNL, ENXTAM:RAND, ENXTAM:USG, ENXTPA:CEN, ENXTPA:SDG, HSII, HSON, ISE:DQ5, KELY.A, KFRC, KFY, LSE:HAS, LSE:HVN, LSE:MPI, LSE:RWA, LSE:STHR, MAN, OM:PROE B, RECN, RHI, SWX:ADEN, TBI, TSE:2168, TSE:2181,TSE:6098

Historical TEV / LTM EBITDA Multiples

Historical LTM P/E Multiples

Historical TEV / LTM Revenue Multiples

1-Year Historical Stock Performance

Quarterly Revenue Growth

5-Year

Median = 0.5x

(11)

Date

Company

News

12/9

Field Nation

Nearly 35% of

today’s total workforce is comprised of non-employee workers - including temps, freelancers and

independent contractors - according to the annual “State of Contingent Workforce Management” research study released

by Field Nation and Ardent Partners. In addition, 70% of enterprises expect the contingent workforce to grow steadily in

the next 12 months. “In today’s market, only 18% of organizations cite ‘strong’ visibility into their worker footprint, which is

defined as visibility into all talent across the entire enterprise, including both traditional full-time employees and

non-employee workers, freelancers and independent talent.” The majority of talent in 2015, 54%, is primarily concentrated in

traditional workers and full-time employees, according to the report; however, that percentage is expected to decrease to

41% in 2017 while the share of talent primarily concentrated in the contingent workforce is expected to rise from 20% to

25%. Organizations with an even concentration of talent will increase from 26% in 2015 to 34% in 2017, the research

found. (staffingindustry.com)

STAFFING / RECRUITING SERVICES: DETAILED VALUATION MULTIPLES AND METRICS

STAFFING / RECRUITING SERVICES: SELECTED M&A AND CAPITAL MARKETS ACTIVITY

Type Key: M&A – Merger & Acquisition, PP – Private Placement, SHLF – Shelf Registration, IPO – Initial Public Offering, EQTY – Follow-on Equity Offering, DEBT – Debt Offering, CVT – Convertible Debt

STAFFING / RECRUITING SERVICES: OTHER RECENT NEWS AND EVENTS

Total

Price % of 52 Market Enterprise 2015E 2016E 2015E 2016E 2015E P/E

Company 12/31/2015 Week High Cap ($MM) Value ($MM) Revenue Revenue EBITDA EBITDA 2015E EPS 2016E EPS Growth Rate North American Staffing / Recruiting Services

ManpowerGroup Inc. $ 84.29 87.0 % $ 6,637.8 $ 6,929.0 0.4 x 0.3 x 8.9 x 8.3 x 16.0 x 14.3 x 1.2 Robert Half International Inc. 47.14 74.5 6,307.9 6,057.3 1.2 1.1 9.5 8.4 17.6 15.3 1.0 On Assignment Inc. 44.95 88.1 2,371.6 3,127.5 1.5 1.3 13.0 10.5 17.3 14.2 0.9 AMN Healthcare Services Inc. 31.05 82.9 1,511.2 1,714.1 1.2 1.1 10.7 9.4 22.0 19.9 1.4 Korn/Ferry International 33.18 85.2 1,659.7 1,376.9 1.1 0.8 7.6 5.7 16.6 13.9 1.3 TrueBlue, Inc. 25.76 81.8 1,071.8 1,162.5 0.4 0.4 7.9 7.1 14.3 12.8 1.3 Kforce Inc. 25.28 86.2 722.0 802.1 0.6 0.6 9.4 8.4 16.5 14.2 0.3 Kelly Services, Inc. 16.15 88.6 609.3 641.2 0.1 0.1 6.7 7.5 18.5 13.2 NA Cross Country Healthcare, Inc. 16.39 87.4 514.2 562.1 0.7 0.7 15.0 11.2 30.7 22.2 1.3 Resources Connection, Inc. 16.34 87.3 623.0 521.8 0.9 0.8 9.1 8.1 20.4 18.1 0.7 Heidrick & Struggles International Inc. 27.22 88.9 505.8 376.8 0.7 0.7 7.1 6.5 25.6 21.6 2.0 CDI Corp. 6.76 35.1 132.9 109.5 0.1 0.1 12.9 11.3 NM NM NA Computer Task Group Inc. 6.62 68.3 105.5 94.6 0.3 0.2 7.8 6.0 16.6 13.4 1.2 Hudson Global, Inc 2.92 90.1 98.1 62.1 0.1 0.1 NM 10.4 NM NM NA

Mean 0.7 x 0.6 x 9.7 x 8.5 x 19.3 x 16.1 x 1.1

Median 0.7 0.6 9.1 8.3 17.5 14.3 1.2

International Staffing / Recruiting Services

Recruit Holdings Co.,Ltd. $ 29.62 82.5 % $ 16,692.3 $ 14,665.7 1.2 x 1.1 x 9.3 x 8.3 x 29.5 x 28.1 x 4.3 Adecco S.A. 68.82 100.0 12,008.5 13,414.7 0.6 0.5 9.9 9.4 13.8 13.1 1.3 Randstad Holding 62.48 88.5 11,424.8 11,930.0 0.6 0.5 11.6 10.1 17.9 15.0 1.1 Temp Holdings Co., Ltd. 15.68 92.9 3,691.8 3,570.4 0.9 0.8 13.4 11.4 26.8 22.9 NA Hays plc 2.15 96.6 3,100.2 3,148.5 0.5 0.5 11.0 9.9 19.1 15.9 1.0 Michael Page International plc 7.14 85.3 2,217.1 2,059.0 1.3 1.2 13.1 10.6 23.6 19.1 1.0 USG People NV 18.66 99.1 1,518.1 1,744.1 0.6 0.6 13.2 10.5 24.3 16.0 0.0 Groupe CRIT SA 61.84 99.3 686.3 785.8 0.4 0.4 6.1 5.9 9.2 8.9 2.4 Brunel International NV 18.25 80.7 911.2 750.9 0.6 0.6 11.2 10.0 23.3 20.3 NA Synergie SA 28.88 100.0 692.9 674.7 0.3 0.3 6.7 6.3 11.3 10.7 1.1 SThree Plc. 4.81 81.5 648.5 662.9 0.5 0.5 9.7 8.3 17.1 14.4 0.7 Impellam Group PLC 11.80 93.1 575.7 637.1 0.2 0.2 7.6 6.0 9.9 8.0 NA Staffline Group plc 21.90 90.5 540.7 618.0 0.6 0.6 11.9 9.8 16.5 13.7 0.7 Robert Walters PLC 5.31 75.3 431.0 407.9 0.4 0.3 10.2 8.8 19.1 16.5 NA Pasona Group Inc. 7.24 60.5 266.3 300.4 0.2 0.1 5.3 3.7 49.9 17.8 NA Matchtech Group Plc 7.56 87.2 212.4 265.0 0.3 0.3 8.8 7.5 11.2 10.3 NA Proffice AB 2.94 96.9 200.4 207.3 0.4 0.4 11.4 10.6 17.2 15.0 NA CPL Resources plc 6.84 94.1 209.0 175.0 0.4 0.4 10.6 10.0 14.9 13.9 NA Harvey Nash Group plc 1.28 81.0 93.2 117.7 0.1 0.1 6.7 6.3 9.4 8.7 NA

Mean 0.5 x 0.5 x 9.9 x 8.6 x 19.2 x 15.2 x 1.3

Median 0.5 0.5 10.2 9.4 17.2 15.0 1.0

Market Price

TEV TEV

Date Transaction

Announced Type Acquiror / Investor Target / Issuer Value ($MM) Revenue EBITDA

12/31/2015 M&A General Employment Enterprises Inc. Paladin Consulting, Inc. NA NA NA

12/29/2015 M&A System One ALTA IT Services NA NA NA

12/23/2015 M&A Merit Resources, Inc. Portico Staffing Inc. NA NA NA

12/22/2015 M&A Recruit Holdings USG People NV $ 1,826.7 0.7 x 17.9 x

12/15/2015 M&A Lawyer’s Staffing Accent Professional Recruiting NA NA NA

12/14/2015 M&A CorTech, LLC. Integrated Staffing Solutions, Inc. NA NA NA

12/10/2015 M&A ZRG Partners, Inc. Pyramid International SA NA NA NA

12/10/2015 M&A Med-Call Healthcare, Inc. Med Staff On-Call, LLC NA NA NA

12/8/2015 M&A Impellam Group Bartech Holding Corporation 88.0 1.8 6.9

12/3/2015 M&A William Creekmuir Pinnacle Search Partners NA NA NA

12/1/2015 M&A TrueBlue SIMOS Insourcing Solutions 67.5 NA NA

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EQUITY CAPITAL MARKETS

• Over 500 Equity Capital Markets professionals

• Over 240 investment bankers in the U.S.

• Over 100 institutional sales and sales traders in

the U.S. and Europe:

– Bulge-bracket distribution capability

– Approximately 25% institutional equity

commissions from Europe

• Over 6,200 financial advisors; offices in all

50 states

• Greenwich Associates ranked #2 in overall quality

of analyst service

RAYMOND JAMES

• Full-service financial services firm with investment

banking, equity research, institutional sales and

trading, and asset management operations

– Founded in 1962; public since 1983 (NYSE: RJF)

– $5.2 billion in FY 2015 revenue; equity market

capitalization of $8.3 billion

– Stable and well-capitalized platform; no

government/TARP financing

• Industry-focused, knowledge-driven approach,

backed by highly-ranked equity research team

• 21 domestic and international investment banking

and institutional sales offices

• International operations in Brussels, Buenos Aires,

Düsseldorf, Geneva, London, Paris, Sao Paulo,

Toronto and Vancouver

• Acquisition of Morgan Keegan consolidated and

strengthened Raymond James’ leadership in the

middle market

TECHNOLOGY SERVICES INVESTMENT

BANKING GROUP

• Eight senior-level investment bankers with over 105

years of combined experience; located in Atlanta

and Boston

• Services: Mergers & Acquisitions (sell-side &

buy-side advisory); Public Equity and Debt Offerings;

Private Placements of Equity and Debt;

Divestitures; Board Advisory Services;

Recapitalizations and Restructurings

• 142 completed transactions since February 2010:

– 104 M&A advisory and private placement

services transactions representing a total value

of over $14.6 billion

– 38 public equity and debt offerings raising over

$9.9 billion in proceeds

NOTES & DISCLOSURES

Sources of data include Capital IQ, FactSet and other news

organizations. Information obtained from third-party

sources is considered reliable, but we do not guarantee

that the information herein is accurate or complete. This

report was prepared within Raymond James & Associates’

Investment Banking Department and is for information

purposes only. This report is not a product of Raymond

James &

Associates’ Research Department; recipients of

this report should not interpret the information herein as

sufficient grounds for an investment decision or any other

decision.

The report shall not constitute an offer to sell or the

solicitation of an offer to buy any of the securities

mentioned herein; past performance does not guarantee

future results. Any performance mentioned does not

include transaction fees and costs which would reduce an

investor’s return. An investment cannot be made directly in

a market index.

EBIT: Earnings Before

Interest and Taxes

EBITDA: Earnings Before

Interest, Taxes,

Depreciation

and Amortization

EPS: Earnings per Share

LTM: Last Twelve Months

NA: Not Applicable

NM: Not Meaningful

PE: Price Earnings Ratio

TEV: Total Enterprise

Value

References

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