Also see: Oracle, Kroger: Analysts' New RatingsEditor's Note: Green and red arrows refer to intraday stock price movement. NEW YORK ( TheStreet) -- STOCK COMMENTS / EPS CHANGES Aeropostale ( ARO) estimates were lowered through 2012 at Goldman Sachs. Company is realizing lower margins and facing a higher tax rate, Goldman said. Sell rating and $25 price target. The Buckle ( BKE) estimates were raised at Goldman Sachs through 2012. Company is seeing higher denim sales, Goldman said. Neutral rating and $35 price target. Energy Conversion Devices ( ENER) price target cut at Credit Suisse to $2.50 from $4.80 as banks freeze lending in Italy and France. Maintain Neutral rating. Inter Parfums ( IPAR) price target raised at Citigroup to $20 from $18. Strong fourth-quarter results end year on positive note, Citigroup said. Maintain Hold rating. JC Penney ( JCP) price target increased at Citigroup to $50 from $46. Same-store sales momentum will build in 2011, Citigroup said. JCP also being added to Top Picks Live. Maintain Buy rating. Jefferies ( JEF) estimates, target reduced at Goldman Sachs. Shares now seen reaching $23, according to Goldman Sachs. Estimates also lowered, given lower sales/trading trends. Sell rating. Legacy Reserves ( LGCY) numbers raised at UBS. Shares now seen reaching $34. Estimates also increased, as the company is seeing higher production volumes, UBS said. Buy rating. National Semiconductor ( NSM) estimates changed at Credit Suisse. 2011 EPS estimate raised to $1.30. 2012 EPS estimate lowered to $1.27. Weak earnings report but growth ahead, Credit Suisse said. Maintain Neutral rating and $14 price target. Smithfield Foods ( SFD) estimates upped through 2012 at Morgan Stanley. Company should continue to benefit from strong market fundamentals, Morgan Stanley said. Equal-weight rating. Semtech ( SMTC) price target raised at Citigroup to $31 from $29. First-quarter outlook mitigates optical concerns, Citigroup said. Maintain Buy rating. Safeway ( SWY) estimates increased at Goldman Sachs through 2013. Company is facing lower interest costs and buying back stock, Goldman said. Buy rating. Tyco Electronics ( TEL) price target raised at Citigroup to $50 from $46. Automotive remains in gear and ADC acquisition is on track, Citigroup said. Maintain Buy rating.