Apr 21 (Reuters) - Sanden Corp CONSOLIDATED EARNINGS ESTIMATES (in billions of yen unless specified) Full Year to Full Year to Mar 31, 2014 Mar 31, 2014 LATEST PREVIOUS FORECAST FORECAST Sales 273.00 270.00 Operating 4.50 7.00 Recurring 5.00 7.00 Net 5.50 4.50 EPS 40.12 yen 32.82 yen NOTE - Sanden Corp makes car airconditioners. For latest earnings estimates made by Toyo Keizai, please double click on.