Target Rounds Out 2011 with the Strongest Annual Comp Growth Since 2007

Target (TGT) reported fourth-quarter results Thursday and rounded off a strong 2011 that showed the best annual comparable-store sales growth since 2007. We’re sticking with our fair value estimate for Target.

Target’s sales advanced 3% in the fourth quarter thanks to a 2.2% increase in US retail comparable-store sales offset by a nearly 9% reduction in credit card revenues. For the quarter, the company experienced a 0.4 percentage-point increase in the number of transactions and a 1.8 percentage-point increase in the average transaction amount. The pace of comparable-store sales, however, lagged the 2.4% increase achieved during the same period a year ago. Management noted that such performance was below internal expectations, as well, due to higher promotional activity during the holiday season. Still, Target continues to do a good job with REDcard penetration (the percentage of Target sales that are paid using REDcards), which advanced 3.4 percentage points, to 10.8%, at the end of January. The company expects continued penetration based on trends in certain markets (namely Kansas City) where it launched 5% Rewards a year ahead of the rest of the country.

In the quarter, the company’s net earnings dropped over 5%, to $981 million, as cost of sales (due to promotional activity) and overhead expenses advanced at a faster pace than sales growth. On the operating line, performance dropped over 4% and higher net interest expense offset a lower provision for income taxes, causing the outsize net earnings decline. US retail segment operating earnings increased over 1% in the quarter, and despite the pricing pressure, most of the net earnings decline, in our opinion, was driven by start-up investments related to its Canadian operations, which lost $40 million in the quarter (Target expects to enter Canada in 2013). However, diluted earnings per share held the line at $1.45 in the quarter, as the company stepped up its share buyback program. Adjusted earnings per share came in at $1.49 in the quarter, hitting the high end of management’s recently-lowered guidance and representing an 8.3% increase from the same period a year ago.

Looking ahead, Target expects adjusted earnings per share to be between $0.97 and $1.07 in the first quarter of 2012 and be in the range of $4.55 to $4.75 for the full year on the heels of the opening of 15 to 20 net stores. Including costs related to its Canadian entry, the company expects earnings per share in the range of $4.05 to $4.25 per share, lower than consensus expectations. We think such performance is achievable and remain encouraged by the company’s success related to its remodeling efforts and 5% Rewards loyalty program (its REDcard rollout).

We’re also looking forward to the company’s expansion in Canada and see very little reason for the company not to achieve long-term success there. However, we continue to believe that management’s long-term financial goals of $100 billion or more in sales and $8 or more in earnings per share by 2017 remain lofty and beyond reach from an organic level. Plus, there will eventually be a conflict between buying back shares to achieve the bottom-line goal and increasing the dividend, perhaps to the detriment of income investors that expect the dividend payout to remain constant over time. We’ll also be watching for the company to monetize its credit-card receivables portfolio, though Target noted that it is taking a pause in its efforts to do so. 

On its conference call, management attempted to explain to the analyst community how to value its company. We’re typically skeptical when a company does this, and we have reproduced their comments below:

“I’ll leave you with one final thought regarding our valuation. Many of you directly incorporate our near-term Canadian — reported Canadian losses into a PE analysis of Target. To be clear, this makes no sense to us. Even if our future Canadian profitability were to fall short of our expectations, it’s almost certain that we’ll enjoy some amount of income once preopening expenses are behind us late next year. Our view is that a valuation analysis of Target today should begin with an assessment of the value of our U.S. business segments, which we estimate will earn between $4.55 and $4.75 in 2012 and which we believe are likely to grow on average 9% to 10% per year for many years to come, inclusive of the benefit of significant and growing ongoing share repurchase…

…On top of that U.S. valuation, one should add the amount you believe Canada is worth. Our view is that Canada is worth several dollars per outstanding Target share as of today and very likely much more over time. Even if you elect to severely discount our view, it’s impossible for us to understand why you would elect to subtract anything instead of adding something for the substantial profits and cash flow we’ll generate in Canada beginning very soon.”