Jan 30 (Reuters)- Showa Aircraft Industry 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 16.26 15.89 22.50 (+2.4 pct) (+2.9 pct) (+1.9 pct) Operating 1.32 1.26 1.60 (+5.1 pct) (+15.7 pct) (+25.9 pct) Recurring 1.17 1.08 1.30 (+8.0 pct) (+30.7 pct) (+35.4 pct) Net 1.11 691 mln 900 mln (+59.8 pct) (+35.1 pct) (+56.4 pct) EPS 34.99 yen 21.88 yen 28.49 yen Ann Div 7.00 yen 7.00 yen -Q2 div 3.00 yen 3.00 yen -Q4 div 4.00 yen 4.00 yen NOTE - Showa Aircraft Industry Co Ltd assembles trucks and operates leisure facilities. For latest earnings estimates made by Toyo Keizai, please double click on.