Penney (J.C.) Co.,Inc. (Holding Co.)

"Profitability Ratios","02/03/2007","01/28/2006","01/29/2005",
"","","","",
"Return on Equity (%)","26.45","24.38","13.74",
"Return on Assets (%)","8.95","7.84","4.72",
"Return on Investment","62.17","50.06","31.84",
"Gross Margin","0","0","0",
"EBITDA of Revenue (%)","11.61","10.38","9.12",
"Operating Margin (%)","9.66","8.4","7.12",
"Pre-Tax Margin","9","7.69","5.54",
"Net Profit Margin (%)","5.79","5.79","2.84",
"Effective Tax Rate (%)","36.72","32.34","34.61",
"","","","",
Penney (J.C.) Co.,Inc. (Holding Co.)

"Liquidity Indicators","02/03/2007","01/28/2006","01/29/2005",
"","","","",
"Quick Ratio","0.86","1.19","1.48",
"Current Ratio","1.9","2.43","2.44",
"Working Capital/Total Assets","0.25","0.32","0.35",
"","","","",
Penney (J.C.) Co.,Inc. (Holding Co.)

"Debt Management","02/03/2007","01/28/2006","01/29/2005",
"","","","",
"Current Liabilities/Equity","0.81","0.69","0.71",
"Total Debt to Equity","0.8","0.86","0.81",
"Long Term Debt to Assets","0.24","0.28","0.25",
"","","","",
Penney (J.C.) Co.,Inc. (Holding Co.)

"Asset Management","02/03/2007","01/28/2006","01/29/2005",
"","","","",
"Revenues/Total Assets","1.57","1.51","1.3",
"Revenues/Working Capital","6.31","4.77","3.7",
"Interest Coverage","14.78","9.54","5.38",
"","","","",