Jan 30 (Reuters)- Nissin Kogyo Co Ltd CONSOLIDATED FINANCIAL HIGHLIGHTS (in billions of yen unless specified) 9 months ended 9 months ended Year to Dec 31, 2014 Dec 31, 2013 Mar 31, 2015 LATEST YEAR-AGO LATEST RESULTS RESULTS FORECAST Sales 166.14 162.16 218.00 (+2.5 pct) (+25.4 pct) (-1.3 pct) Operating 11.84 13.70 16.00 (-13.6 pct) (+69.1 pct) (-17.6 pct) Recurring 13.80 15.06 17.30 (-8.4 pct) (+78.9 pct) (-20.3 pct) Net 7.14 8.42 8.80 (-15.3 pct) (+90.5 pct) (-27.9 pct) EPS 109.95 yen 129.90 yen 135.64 yen Ann Div 40.00 yen 40.00 yen -Q2 div 20.00 yen 20.00 yen -Q4 div 20.00 yen 20.00 yen NOTE - Nissin Kogyo Co Ltd is a parts maker. For latest earnings estimates made by Toyo Keizai, please double click on.