Table T-5.11

J.C. Penney Company Inc.

Normalized Income Statement
  1998 1997 1996
Sales 100 100 100
Cost of Goods Sold 71 70 69
Gross Profit 29 30 31
Operating Expenses 24 25 26
Operating Profit 5 5 5
Interest 2 2 1
Other 2 2 1
Profit before tax 3 3 4
Tax 1 1 1
Profit after tax 2 2 2
Source: J.C. Penney Company Inc. 1998 Annual Report