Mar 28 (Reuters) - Gulliver International Co Ltd CONSOLIDATED EARNINGS ESTIMATES (in billions of yen unless specified) Full Year to Full Year to Feb 28, 2014 Feb 28, 2014 LATEST PREVIOUS FORECAST FORECAST Sales 169.30 145.00 Operating 7.10 5.80 Recurring 7.20 5.80 Net 4.35 3.30 EPS 42.91 yen 32.56 yen NOTE - Gulliver International Co Ltd . For latest earnings estimates made by Toyo Keizai, please double click on.