Jan 23 (Reuters)- SPK Corp CONSOLIDATED FINANCIAL HIGHLIGHTS (in billions of yen unless specified) 9 months ended 9 months ended Yearto Dec 31, 2014 Dec 31, 2013 Mar 31, 2015 LATEST YEAR-AGO LATEST RESULTS RESULTS FORECAST Sales 28.16 25.56 37.00 (+10.2 pct) (+3.5 pct) (+5.2 pct) Operating 1.10 956 mln 1.47 (+15.4 pct) (+0.4 pct) (+4.3 pct) Recurring 1.15 1.01 1.52 (+14.2 pct) (+0.3 pct) (+2.5 pct) Net 723 mln 635 mln 970 mln (+13.9 pct) (+3.2 pct) (-25.3 pct) EPS 140.02 yen 121.62 yen 187.40 yen Ann Div 57.00 yen 59.00 yen -Q2 div 29.00 yen 28.00 yen -Q4 div 29.00 yen 30.00 yen NOTE - SPK Corp is a wholesaler of replacement autoparts. For latest earnings estimates made by Toyo Keizai, please double click on.