Jan 30 (Reuters)- FCC CONSOLIDATED FINANCIAL HIGHLIGHTS (in billions of yen unless specified) 9 months ended 9 months ended Year to Dec 31, 2013 Dec 31, 2012 Mar 31, 2014 LATEST YEAR-AGO LATEST RESULTS RESULTS FORECAST Sales 107.15 92.03 142.00 (+16.4 pct) (+8.1 pct) (+12.5 pct) Operating 9.83 8.03 13.00 (+22.4 pct) (+1.1 pct) (+18.6 pct) Recurring 12.44 8.79 14.00 (+41.4 pct) (+11.9 pct) (+6.7 pct) Net 11.03 5.38 11.30 (+105.1 pct) (+0.7 pct) (+42.3 pct) EPS 219.80 yen 107.17 yen 225.15 yen Ann Div 36.00 yen 40.00 yen -Q2 div 20.00 yen 18.00 yen -Q4 div 18.00 yen 20.00 yen NOTE - FCC is a major maker of clutches for motorcycles. For latest earnings estimates made by Toyo Keizai, please double click on.