Jan 31 (Reuters)- Fukoku Co Ltd 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 47.58 43.02 61.00 (+10.6 pct) (+7.0 pct) (+7.2 pct) Operating 2.48 2.61 2.80 (-5.0 pct) (+3.9 pct) (+5.1 pct) Recurring 3.01 2.69 3.10 (+12.0 pct) (+4.2 pct) (+0.9 pct) Net 2.21 1.68 2.10 (+31.4 pct) (+2.4 pct) (+10.6 pct) EPS 128.73 yen 98.10 yen 122.09 yen EPS Diluted 128.66 yen 98.01 yen Ann Div 20.00 yen 20.00 yen -Q2 div 10.00 yen 10.00 yen -Q4 div 10.00 yen 10.00 yen NOTE - Fukoku Co Ltd is a major maker of automobile-use rubber products. For latest earnings estimates made by Toyo Keizai, please double click on.