Jan 31 (Reuters)- Nittan Valve 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 28.25 25.45 37.30 (+11.0 pct) (+3.6 pct) (+5.1 pct) Operating 1.05 980 mln 1.80 (+7.2 pct) (+48.1 pct) (+78.4 pct) Recurring 1.37 1.21 2.10 (+12.4 pct) (+82.2 pct) (+42.0 pct) Net 419 mln 592 mln 650 mln (-29.1 pct) EPS 14.53 yen 20.51 yen 22.50 yen Ann Div 10.00 yen 10.00 yen -Q2 div 5.00 yen 6.00 yen -Q4 div 4.00 yen 5.00 yen NOTE - Nittan Valve Co Ltd is a general manufacturer of engine valves. For latest earnings estimates made by Toyo Keizai, please double click on.