Earnings 8-17//A Beat Can Depend on How Low the Number Is?

We sure are having a lot of earning beats as of late that are totally unexpected.
TGT is in the morning BMO.
Last quarter expectations for TGT were 2.19 a share. This quarter, expectations are .71?
WMT beat today. A bit less of a spread and last quarter the number to beat was 1.77. This quarter it was 1.27.

I suppose if you play with numbers every quarter, anyone and everyone can beat earnings?

No recommendation