On May 27th, Dollar General (DG) reported on Q1 ending April 30th.  Concurrently Dollar Tree (DLTR) reported on the first quarter of 2021 ending May 1st.

Dollar General earned $677.7 million on sales of $8,401 million with an EPS of $2.82.  Revenue was 0.6 percent lower for the first quarter of fiscal 2020, but earnings were 4.1 percent higher and EPS 11.2 percent higher.

Dollar Tree earned $374.5 million on revenue of $6,479 million with an EPS of $1.60.  Compared with the first quarter of fiscal 2020, revenue was up 3.1 percent, net earnings 11.2 percent higher and EPS 53.8 percent higher.

In comparing Dollar General with Dollar Tree, growth in same-store sales declined by 4.6 percent for Dollar General compared to an increase of 4.7 percent for Dollar Tree.  Dollar General market capitalization is $47.9 billion compared to $32.6 billion for Dollar Tree.  Dollar General traded over the past fifty-two-weeks in a range of $173.50 to $225.25.  Forward PE is 21.4.  Dollar Tree has traded over fifty-two-weeks in a range of $84.41 to $120.37. Forward PE is 15.6.

The twelve-month trailing values reflecting management effectiveness are return on assets of 9.0 percent for Dollar General and 6.9 percent for Dollar Tree.  The respective returns on equity were 39.9 percent for Dollar General compared to 21.1 percent for Dollar Tree.  Dollar General achieved an operating margin of 10.7 percent compared to Dollar Tree at 8.9 percent.  The respective profit margins were 8.0 percent for Dollar General and 5.7 percent for Dollar Tree.