NEW YORK (CNN/Money) - Wal-Mart Stores said Wednesday its third-quarter profit climbed 24 percent as the world's largest retailer topped analysts' estimates by a penny, but its sales fell short of estimates due to slower back-to-school shopping.

Elsewhere, Federated Department Stores, the parent company of Macy's, Bloomingdale's and other department store chains, said its third-quarter profit rose and beat analysts' raised estimates by a penny. Jeweler Tiffany posted a higher third-quarter profit that also beat Wall Street's expectations by a penny.

• Campbell Soup Federated Department Stores iVillage
• Payless ShoeSource Tiffany Too
• Wal-Mart

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NEW YORK (CNN/Money)--The world's largest retailer earned $1.8 billion, or 41 cents a share, in its third quarter ended Oct. 31, up from $1.48 billion, or 33 cents a share, a year earlier. Analysts surveyed by earnings tracker First Call had a consensus forecast of 40 cents a share.

Revenue rose to $58.8 billion from $52.7 billion, but that missed First Call's forecast of $59.8 billion, due to a weaker-than-expected back-to-school shopping season. Sales at stores open at least a year, a closely watched retail measure known as same-store sales, gained 3.5 percent in the quarter. (more details)

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CINCINNATI (Reuters)--The parent of Macy's, Bloomingdale's and several other department store chains earned 38 cents per share in its third quarter, up from 20 cents a year earlier. Sales of $3.48 billion were little changed, and sales at stores open at least one year were down 2 percent.

Analysts on average expected Federated (FD: Research, Estimates) to earn 37 cents per share, according to First Call. Many analysts raised their forecasts last week after the company said it expected earnings of 36 to 38 cents per share, above its previous forecast of 30 to 35 cents.

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NEW YORK (Reuters)--The jeweler's third-quarter profit rose to $35.2 million, or 24 cents a share, from $24 million, or 16 cents, a year earlier. Excluding a one-time tax benefit, profit was 19 cents a share. Tiffany (TIF: Research, Estimates) had expected earnings of 18 to 20 cents per share, while Wall Street analysts pegged the company at 18 cents, according to First Call.

Sales climbed 10 percent to $366 million. Sales at U.S. stores open at least a year rose 9 percent.

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CAMDEN, N.J. (Reuters)--The company, which also makes Pepperidge Farm baked goods and Godiva chocolates, reported net income of $161 million, or 39 cents a share, for its fiscal first quarter ended Oct. 27, down from $171 million, or 42 cents, a year earlier. Before unusual items, earnings per share were 47 cents in the latest quarter.

Analysts' estimates ranged from 42 to 45 cents a share, with the average estimate at 44 cents, according to First Call. Campbell (CPB: Research, Estimates) in September had forecast flat results with a year earlier, when Americans were stockpiling canned goods after the Sept. 11 attacks.

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TOPEKA, Kan. (Reuters)--The company, which operates nearly 5,000 stores, said it earned $29.6 million, or $1.30 per share, in the third quarter ended Nov. 2, compared with $13.3 million, or 59 cents, a year ago. Payless said Nov. 7 that earnings would exceed its previous range of $1.00 to $1.10 per share.

Net sales in the quarter rose to $713.0 million from $697.1 million last year. The company said sales at stores open at least a year, or same-store sales, rose 0.7 percent in the quarter. Payless (PSS: Research, Estimates) said it expects fourth-quarter earnings of 28 to 48 cents per share, on same-store sales growth in the low-single-digit percentages. The company expects full-year earnings in the range of $4.70 to $4.90 per share.

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COLUMBUS, Ohio (Reuters)--The girls' apparel firm posted earnings of $10.8 million, or 31 cents per share, for its third quarter, ended Nov. 2, up from $8 million, or 25 cents, a year earlier. Analysts surveyed by First Call had forecast 30 to 32 cents a share, with a mean estimate of 31 cents.

Too's (TOO: Research, Estimates) net sales rose 11 percent to $164.6 million as the company had 10 percent more store space. But sales from stores open at least a year, a key measure of a retailer's performance, were down 1 percent.

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NEW YORK (Reuters)--The company said its third-quarter net loss narrowed to $5 million, or 9 cents a share, from a loss of $8 million, or 15 cents, a year earlier. Revenue fell to $14.6 million from $18.1 million.

The New York-based online site operator and services provider also said it will cut about 30 jobs and take most of a related $600,000 restructuring charge in the fourth quarter. Cost-cutting is expected to reduce expenses by about $1.5 million in future quarters. Most of the cuts will be completed before year's end through a combination of attrition and staff reductions.

IVillage (IVIL: Research, Estimates), which unveiled an Internet access service last month, posted a loss before interest, taxes, depreciation and amortization and excluding some expenses of $900,000, compared with earnings of $400,000 before interest, taxes, depreciation and amortization excluding expenses a year ago.