Kirkland's, Inc. (NASDAQ:KIRK)

Solid balance sheet. Has invested heavily in systems to help margins. Returning to Sq ft growth.

EV/EBITDA = 3.72, $4.50 net cash per share, revenue run rate has been increasing since year ending Jan 2009. PEG ratio of 1.01 (according to Yahoo! Finance).

Cons: Insider selling, 5.9% stock float is short.

MFI stats from MagicDiligence.com:

Results for ticker 'KIRK' (Kirkland's, Inc.):
Earnings Yield:   19.6%
MFI Return on Capital:   67.5%

MagicDiligence Research for 'KIRK':

Research Available for KIRK!

Instant Diligence:

The Earnings Yield of 19.6% is Very High.

The MFI Return on Capital of 67.5% is High.

Near-term Financial Health appears to be Excellent. The current ratio is 2.76.

Calculations:

(for quarter ended 2010-10-31)
Market Cap   =   Stock_Price * Shares
   =   15.35 * 20.52
   =   314.93

Excess Cash   =   Cash - MAX(0; (Current Liabilities - Current Assets + Cash))
   =   58.83 - MAX(0; (47.55 - 131.35 + 58.83))
   =   58.83

Enterprise Value   =   Market Cap + Total Debt - Excess Cash
   =   314.93 + 0.00 - 58.83
   =   256.10

MFI Invested Capital   =   Total Assets - Goodwill - Intangibles - Current Liabilities + Short Term Debt - Excess Cash
   =   180.81 - 0.00 - 0.00 - 47.55 + 0.00 - 58.83
   =   74.43

Earnings Yield   =   Operating Earnings / Enterprise Value
   =   50.27 / 256.10
   =   0.196 (19.6%)

MFI Return on Capital   =   Operating Earnings / MFI Invested Capital
   =   50.27 / 74.43
   =   0.675 (67.5%)