Oct 29 (Reuters)- Shimano Inc CONSOLIDATED FINANCIAL HIGHLIGHTS (in billions of yen unless specified) 9 months ended 9 months ended Year to Sep 30, 2013 Sep 30, 2012 Dec 31, 2013 LATEST YEAR-AGO LATEST RESULTS RESULTS FORECAST Sales 199.50 182.74 265.00 (+9.2 pct) (+13.1 pct) (+7.8 pct) Operating 31.05 31.84 43.00 (-2.5 pct) (+40.0 pct) (+5.0 pct) Recurring 35.09 29.61 47.00 (+18.5 pct) (+46.5 pct) (+18.9 pct) Net 25.51 20.47 31.00 (+24.6 pct) (+79.3 pct) (+12.8 pct) EPS 275.13 yen 220.83 yen 334.39 yen Ann Div 75.00 yen 87.00 yen -Q2 div 43.50 yen 37.50 yen -Q4 div 37.50 yen 43.50 yen NOTE - Shimano Inc is a maker of bicycle parts. For latest earnings estimates made by Toyo Keizai, please double click on.