Sales in the three months to 30 July fell two per cent year-on-year to $4.2bn (£3.2bn).
Net income for the period, meanwhile, came in at $140m, up eight per cent from $130m.
Read more: Online sales grew in July as store sales hit
And diluted earnings per share were reported at $0.77 – an increase of 17 per cent from $0.66.
Kohl’s share price was up 14 per cent on Thursday morning in the US to $43.44.
Why it's interesting
Kohl’s said its sales figures were below the company’s own expectations.
But earnings of 77 cents per share were ahead of analyst estimates of 66 cents.
The company said its sales were boosted by juniors and young men’s “as we enter the Back-to-School season”.
What the company said
Chairman, chief executive and president Kevin Mansell said:
Our inventory management initiatives helped us to achieve a strong increase in gross margin with ending inventory per store down significantly from last year. Our associates throughout the organisation continue to effectively manage expenses in response to changing sales trends and I appreciate all of their efforts.