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Target Corporation Third Quarter Earnings Per Share $0.30

11/14/02

MINNEAPOLIS, Nov. 14 /PRNewswire-FirstCall/ --Target Corporation (NYSE: TGT) today reported earnings per share for the third quarter ended November 2, 2002 of 30 cents, compared with 25 cents before an unusual item in the third quarter ended November 3, 2001. The unusual item in the prior year's quarter was a pretax charge of $67 million, or 5 cents per share, related to the impact of restoring our securitized accounts receivable to our financial statements. Third quarter net earnings this year were $277 million, compared with $185 million, or 20 cents per share including the unusual charge, in 2001. All earnings per share figures refer to diluted earnings per share.

"We are pleased with our third quarter results, which reflected growth in pretax profit at all three divisions -- especially given our relatively soft sales performance during the quarter," said Bob Ulrich, chairman and chief executive officer of Target Corporation. "For the fourth quarter, our outlook for earnings growth is modest in light of last year's strong performance. Importantly, we expect to deliver strong earnings growth for 2002 overall and we remain confident that we will continue to generate average annual earnings per share growth of 15 percent or more over time."

Total revenues in the third quarter increased 9.3 percent to $10.194 billion from $9.331 billion in 2001, driven by an 11.8 percent revenue increase at Target Stores. Comparable-store sales for the third quarter 2002 increased 0.1 percent. (Total revenues include retail sales and net credit revenues. Comparable-store sales are sales from stores open longer than one year.)

In the third quarter, gross margin rate increased from the prior year, due to improvement at all three divisions. (Gross margin rate represents gross margin as a percentage of sales.) Expense rate, excluding credit card operations, was unfavorable to prior year, as growth in expense was only partially offset by the benefit of overall growth at Target, our lowest expense rate division. (Expense rate represents selling, general and administrative expenses as a percentage of sales. It includes buying and occupancy, advertising, start-up and other expense, and excludes depreciation and expenses associated with credit card operations.)

For the quarter, pre-tax segment profit increased 19.5 percent to $623 million, compared with $522 million in the third quarter 2001. Pre-tax profit at Target Stores increased $93 million, or 21.2 percent. Pre-tax profit at Mervyn's increased $5 million and pre-tax profit at Marshall Field's improved by $3 million. (Pre-tax segment profit is earnings before LIFO, securitization effects, interest, other expense and unusual items.)

Contribution from the company's credit card operations increased to $138 million in the third quarter from $125 million a year ago. At quarter-end, gross receivables serviced were $5.242 billion, compared with $2.925 billion at the end of third quarter 2001, due to the continued growth in usage of the Target Visa. The provision for bad debt expense exceeded write-offs by $28 million in the quarter, while delinquency trends improved from the same period a year ago, primarily due to the growth of higher quality Target Visa receivables. Results of credit card operations are included in the pre-tax segment profit for each of the company's three business segments.

Other Factors

Net interest expense for the quarter increased $21 million compared with net interest expense and interest equivalent in the third quarter 2001. This increase is due to substantially higher average funded balances, partially offset by the benefit of a lower average portfolio interest rate.

The company's annual effective income tax rate is 38.2 percent, compared with 38.0 percent last year.

Miscellaneous

Target Corporation will webcast its third quarter earnings conference call at 9:30am CST today. Investors and the media are invited to listen to the call through the company's website at www.target.com (click on "company/Target Corporation/investor information/webcasts"). A telephone replay of the call will be available beginning at approximately 11:30am CST today through the end of business on November 15, 2002. The replay number is (800) 813-5526.

Forward-looking statements in this release should be read in conjunction with the cautionary statements in Exhibit (99)C to the company's 2001 Form 10-K.

Target Corporation operates large-store general merchandise formats, including discount stores, moderate-priced promotional and traditional department stores, as well as a direct mail and on-line business called target.direct. The company currently operates 1,476 stores in 47 states. This includes 1,148 Target stores, 264 Mervyn's stores and 64 Marshall Field's stores.

Target Corporation news releases are available at www.target.com or www.prnewswire.com .

                              TARGET CORPORATION
                      CONSOLIDATED RESULTS OF OPERATIONS

    (Millions, except per     Three Months Ended        Nine Months Ended
     share data)             Nov. 2, Nov. 3,  %      Nov. 2,  Nov. 3,   %
    (Unaudited)               2002    2001  Change     2002     2001  Change

    Sales                    $9,884  $9,148   8.0%   $29,011  $26,129  11.0%
    Net credit revenues         310     183  70.3        845      477  77.2

    Total revenues           10,194   9,331   9.3     29,856   26,606  12.2

    Cost of sales             6,736   6,337   6.3     19,698   18,022   9.3
    Selling, general and
     administrative expense   2,364   2,143  10.3      6,740    6,004  12.3
    Credit expense              196     150  30.5        532      300  77.3
    Depreciation and
     amortization               305     281   8.5        889      796  11.7
    Interest expense            145     122  18.0        434      338  27.9

    Earnings before income
     taxes                      448     298  51.0      1,563    1,146  36.6

    Provision for income
     taxes                      171     113  52.4        597      436  37.3

    Net earnings               $277    $185  50.2%      $966     $710  36.1%

    Basic earnings per share  $0.31   $0.20  49.2%     $1.06    $0.79  35.1%

    Diluted earnings per
     share                    $0.30   $0.20  49.3%     $1.06    $0.78  35.3%

    Weighted average common
     shares outstanding:
      Basic                   908.5   902.3            907.6    900.7
      Diluted                 914.0   908.3            913.9    908.5


                CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

    (Millions)                                   November 2,       November 3,
    (Unaudited)                                     2002              2001

    ASSETS
    Cash and cash equivalents                         $834              $424
    Accounts receivable, net                         4,882             2,709
    Inventory                                        5,612             5,780
    Other                                            1,147               959
      Total current assets                          12,475             9,872

    Property and equipment, net                     14,878            13,077
    Other                                            1,322               913
    Total assets                                   $28,675           $23,862

    LIABILITIES AND SHAREHOLDERS' INVESTMENT
    Accounts payable                                $4,927            $4,451
    Current portion of long-term debt and notes
     payable                                         1,374               717
    Other                                            1,836             1,770
      Total current liabilities                      8,137             6,938

    Long-term debt                                  10,559             8,711
    Other                                            1,223             1,055
    Shareholders' investment                         8,756             7,158
    Total liabilities and shareholders'
     investment                                    $28,675           $23,862

    Common shares outstanding                        908.8             902.8


                    CONSOLIDATED STATEMENTS OF CASH FLOWS

                                                       Nine Months Ended
    (Millions)                                    November 2,      November 3,
    (Unaudited)                                      2002             2001

    OPERATING ACTIVITIES
    Net earnings                                      $966              $710
    Reconciliation to cash flow:
      Depreciation and amortization                    889               796
      Bad debt provision                               310               252
      Other non-cash items affecting earnings          170               178
      Changes in operating accounts providing/
       (requiring) cash:
        Accounts receivable                         (1,362)              (93)
        Inventory                                   (1,163)           (1,532)
        Other current assets                          (244)             (217)
        Other assets                                  (169)              (92)
        Accounts payable                               767               875
        Accrued liabilities                            (45)              (47)
        Income taxes payable                          (113)              (70)
      Other                                             30               ---
    Cash Flow Provided by Operations                    36               760

    INVESTING ACTIVITIES
    Expenditures for property and equipment         (2,393)           (2,418)
    Decrease in receivable-backed securities           ---              (174)
    Proceeds from disposals of property and
     equipment                                          15                18
    Cash Flow Required by Investing Activities      (2,378)           (2,574)

    Net Financing Requirements                      (2,342)           (1,814)

    FINANCING ACTIVITIES
    Increase/(decrease) in notes payable, net          416              (455)
    Additions to long-term debt                      3,100             3,250
    Reductions of long-term debt                      (667)             (747)
    Dividends paid                                    (163)             (149)
    Repurchase of stock                                (14)              (14)
    Other                                                5                (3)
    Cash Flow Provided by Financing Activities       2,677             1,882

    Net Increase in Cash and Cash Equivalents          335                68

    Cash and Cash Equivalents at Beginning of Year     499               356
    Cash and Cash Equivalents at End of Period        $834              $424


                                                           Target Corporation
                                              (Millions, except as indicated)
                                                                  (Unaudited)

REVENUES and COMPARABLE-STORE SALES

Comparable-store sales are sales from stores open longer than one year.

                      Three Months Ended             Nine Months Ended
                                   % Change                         % Change
                Nov. 2, Nov. 3, Revenues Comp.  Nov. 2, Nov. 3, Revenues Comp.
                 2002    2001            Sales   2002    2001            Sales
    Target      $8,459  $7,565   11.8%    1.0%  $24,987  $21,647  15.4%   4.0%
    Mervyn's       917     960   (4.4)   (3.8)    2,666    2,762  (3.5)  (3.5)
    Marshall
     Field's       677     698   (3.0)   (3.2)    1,891    1,925  (1.8)  (2.6)
    Other          141     108   30.8      na       312      272  14.9     na
    TOTAL      $10,194  $9,331    9.3%    0.1%  $29,856  $26,606  12.2%   2.7%

NUMBER OF STORES, RETAIL SQUARE FEET and INVENTORY

Retail square feet in thousands; reflects total square feet less office, warehouse and vacant space.

            Number of Stores      Retail Square Feet          Inventory
              Nov. 2, Nov. 3,  Nov. 2,  Nov. 3,   %     Nov. 2, Nov. 3,  %
               2002    2001      2002     2001  Change    2002    2001 Change
    Target    1,148*  1,055*   140,412  125,396  12.0%  $4,329  $4,267   1.5%
    Mervyn's    264     264     21,425   21,392   0.2      615     717 (14.3)
    Marshall
     Field's     64      64     14,638   14,638   0.0      441     547 (19.4)
    Other       ---     ---        ---      ---   ---      227     249  (8.5)
    TOTAL     1,476   1,383    176,475  161,426   9.3%  $5,612  $5,780  (2.9)%

*Includes 94 SuperTargets in 2002 and 62 SuperTargets in 2001.

PRE-TAX SEGMENT PROFIT AND EARNINGS RECONCILIATION

Pre-tax segment profit is earnings before LIFO, securitization effects, interest, other expense and unusual items.

                                  Three Months Ended      Nine Months Ended
                                 Nov. 2, Nov. 3,   %    Nov. 2, Nov. 3,   %
                                   2002    2001  Change   2002    2001  Change
    Target                         $537   $444    21.2% $1,923  $1,468   31.0%
    Mervyn's                         52     47    10.4     163     155    5.3
    Marshall Field's                 34     31     8.3      84      70   19.5
      Total pre-tax segment
       profit                       623    522    19.5   2,170   1,693   28.2
    Securitization adjustment
     (unusual item)                 ---    (67)            ---     (67)
    Securitization adjustment
     (interest equivalent)          ---     (2)            ---     (27)
    Interest expense               (145)  (122)           (434)   (338)
    Other                           (30)   (33)           (173)   (115)
      Earnings before income
       taxes                       $448   $298    51.0% $1,563  $1,146   36.6%

EBITDA

EBITDA is pre-tax segment profit before depreciation and amortization, and is not intended to be a substitute for GAAP reported measures of profitability and cash flow.

                                   Three Months Ended     Nine Months Ended
                                 Nov. 2, Nov. 3,  %     Nov. 2,  Nov. 3,   %
                                   2002   2001  Change    2002    2001  Change
    Target                         $774   $651   19.3%   $2,604  $2,046  27.3%
    Mervyn's                         80     78    1.3       247     249  (0.9)
    Marshall Field's                 65     66   (2.2)      178     173   2.8
    Total segment EBITDA           $919   $795   15.7%   $3,029  $2,468  22.8%
    Segment depreciation
     and amortization              (296)  (273)            (859)   (775)
    Pre-tax segment profit         $623   $522   19.5%   $2,170  $1,693  28.2%


                           Three Months      Nine Months      Twelve Months
                               Ended             Ended            Ended
                          Nov. 2,  Nov. 3,  Nov. 2,  Nov. 3,  Nov. 2,  Nov. 3,
                           2002     2001     2002     2001     2002     2001
    Pre-tax Segment Profit
     as a % of Revenues:
    Target                  6.4%    5.9%     7.7%     6.8%      8.4%     7.5%
    Mervyn's                5.7%    4.9%     6.1%     5.6%      7.5%     6.5%
    Marshall Field's        5.1%    4.5%     4.4%     3.7%      5.4%     5.2%

    EBITDA as a % of
     Revenues:
    Target                  9.2%    8.6%    10.4%     9.5%     10.8%     9.9%
    Mervyn's                8.7%    8.2%     9.3%     9.0%     10.4%     9.6%
    Marshall Field's        9.5%    9.5%     9.4%     9.0%     10.0%    10.0%


                                                           Target Corporation
                                                                   (Millions)
                                                                  (Unaudited)

    CREDIT CARD CONTRIBUTION
                                 Three Months Ended       Nine Months Ended
                               November 2, November 3, November 2, November 3,
                                  2002        2001        2002        2001
    Revenues
    Finance charges, late
     fees and other revenues      $291        $208        $797        $558
    Merchant fees
      Intracompany                  24          23          69          67
      Third-party                   19           2          48           4
    Total revenues                 334         233         914         629

    Expenses
    Bad debt                       118          50         310         131
    Operations and marketing        78          58         222         160
    Total expenses                 196         108         532         291

    Pre-tax credit contribution   $138        $125        $382        $338


    QUARTER-END RECEIVABLES SERVICED
                                                  November 2,      November 3,
                                                     2002             2001
    Target
      Guest Card                                      $779            $1,224
      Target Visa                                    3,171               324
    Mervyn's                                           584               640
    Marshall Field's                                   708               737
    Quarter-end receivables serviced                $5,242            $2,925

    Past due*                                          5.9%              6.7%

    Year-to-date average receivables serviced       $4,525            $2,756

  • Accounts with two or more payments past due as a percent of total outstanding receivables.

    ALLOWANCE FOR DOUBTFUL ACCOUNTS
                                 Three Months Ended      Nine Months Ended
                               November 2, November 3, November 2, November 3,
                                  2002        2001        2002        2001
    Allowance at beginning of
     period                       $332        $213        $261        $211
    Bad debt provision             118          50         310         131
    Net write-offs                 (90)        (47)       (211)       (126)
    Allowance at end of period    $360        $216        $360        $216

    As a percent of period-end
     receivables serviced          6.9%        7.4%        6.9%        7.4%

    As a multiple of trailing
     12 months net write-offs      1.4         1.3         1.4         1.3

                     

SOURCE Target Corporation

-0- 11/14/2002

/CONTACT: Susan Kahn, investors, +1-612-761-6735, or Cathy Wright, financial media, +1-612-761-6627, both of Target Corporation/







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