Jan 30 (Reuters)- Shoei Co. Ltd. CONSOLIDATED FINANCIAL HIGHLIGHTS (in billions of yen unless specified) 3 months ended 3 months ended Year to Dec 31, 2013 Dec 31, 2012 Sep 30, 2014 LATEST YEAR-AGO LATEST RESULTS RESULTS FORECAST Sales 2.64 1.82 12.00 (+45.1 pct) (+4.1 pct) (+7.5 pct) Operating 395 mln 45 mln 2.00 (+776.5 pct) (+49.2 pct) Recurring 368 mln 30 mln 2.00 (+53.9 pct) Net 228 mln 8 mln 1.25 (+56.4 pct) EPS 16.62 yen 0.64 yen 90.76 yen Ann Div 29.00 yen 45.00 yen -Q2 div nil nil -Q4 div 29.00 yen 45.00 yen NOTE - Shoei Co. Ltd. produces and sells car helmets. For latest earnings estimates made by Toyo Keizai, please double click on.