Jan 30 (Reuters)- Sasebo Heavy Industries 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 22.95 28.04 30.00 (-18.2 pct) (-45.4 pct) (-16.5 pct) Operating loss 440 mln loss 1.56 loss 2.40 Recurring loss 261 mln loss 1.51 loss 2.80 Net loss 999 mln loss 1.25 loss 3.60 EPS loss 6.23 yen loss 7.77 yen loss 22.43 yen Ann Div nil nil -Q2 div nil nil -Q4 div nil nil NOTE - Sasebo Heavy Industries Co Ltd is a heavy machinery maker with shipbuilding as mainline. For latest earnings estimates made by Toyo Keizai, please double click on.