Penney looks good, improving its capital efficiency from 13.1 in the 12 months leading up to the January quarter to 16.1 in the period ending in April (see table "Other People's Money").

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Penney (nyse: JCP - news - people ) looks good, improving its capital efficiency from 13.1 in the 12 months leading up to the January quarter to 16.1 in the period ending in April (see table "Other People's Money").

FORBES: Retailers