• by Sarah Mahoney  @mahoney_sarah, August 13, 2010

Several leading retailers turned in solid sales and earnings for the second quarter, providing more evidence not just that shoppers are buying a little more, but that stores are learning to woo them more profitably.

JCPenney swung back into the black, with net income of $14 million for the second quarter, compared to its break-even results last year. Sales declined 0.1% to $3.94 billion, although on a same-store basis, they eked out a 1% gain.

"Our focus on operating excellence allowed us to deliver improved profitability in the first half," Myron E. (Mike) Ullman, III, chairman and chief executive officer, says in a release. "Moreover, since the beginning of the year, we have been making changes in our merchandise assortments, introducing new brands and offering better style than ever before, in order to increase top line sales."

He says back-to-school is off to a strong start, fueled by new private-label brands, including Uproar, Supergirl by Nastia, and Olsenboye. The Plano, Tex.-based chain also says it opened an additional 22 Sephora stores, bringing its beauty boutiques to 215.

Dillard's also returned the black, with net income of $6,8 million, compared to the $26.7 million loss it reported in the same quarter a year ago. The Little Rock, Ark.-based chain says sales slipped 1% to $1.37 billion, while same-store sales were flat.

Kohl's also reported stronger results, with net income of $260 million, up from $229 million in the same period last year, and sales rising 7.7% to $4.1 billion. On a same store basis, sales gained 4.6%.

"We continue to gain market share as reflected in our performance in both comparable and total sales growth," Kevin Mansell, its chairman/CEO, says in a release. "We are particularly pleased by our leverage in store payroll and marketing which offset our important long-term investment in e-commerce in the second quarter."

Retail results were also looking up at higher-end stores, with Nordstrom reporting a 38.6% jump in net income of $146 million from $105 million. Sales climbed 12.7% to $2.14 billion. Same store sales gained 8.4%.