Jan 29 (Reuters)- Shoei Co. Ltd. CONSOLIDATED FINANCIAL HIGHLIGHTS (in billions of yen unless specified) 3 months ended 3 months ended Year to Dec 31, 2014 Dec 31, 2013 Sep 30, 2015 LATEST YEAR-AGO LATEST RESULTS RESULTS FORECAST Sales 2.59 2.64 13.68 (-2.0 pct) (+45.1 pct) (+2.0 pct) Operating 479 mln 395 mln 2.55 (+21.2 pct) (+776.5 pct) (-7.8 pct) Recurring 416 mln 368 mln 2.55 (+12.9 pct) (-3.6 pct) Net 272 mln 228 mln 1.67 (+19.2 pct) (+0.0 pct) EPS 19.81 yen 16.62 yen 121.26 yen Ann Div 60.00 yen 60.00 yen -Q2 div NIL NIL -Q4 div 60.00 yen 60.00 yen NOTE - Shoei Co. Ltd. produces and sells car helmets. For latest earnings estimates made by Toyo Keizai, please double click on.