Nov 14 (Reuters)- Billing System Corp CONSOLIDATED FINANCIAL HIGHLIGHTS (in billions of yen unless specified) 9 months ended 9 months ended Year to Sep 30, 2025 Sep 30, 2024 Dec 31, 2025 LATEST YEAR-AGO LATEST RESULTS RESULTS FORECAST Sales 3.33 3.11 4.79 (+7.1 pct) (+13.4 pct) (+13.7 pct) Operating 436 mln 444 mln 749 mln (-1.9 pct) (+66.6 pct) (+19.7 pct) Recurring 435 mln 442 mln 745 mln (-1.6 pct) (+66.4 pct) (+19.6 pct) Net 272 mln 288 mln 464 mln (-5.5 pct) (+85.0 pct) (+14.2 pct) EPS 43.36 yen 45.89 yen 73.90 yen Ann Div 22.50 yen 25.80 yen -Q2 div NIL NIL -Q4 div 22.50 yen 25.80 yen NOTE - Billing System Corp. To see Company Overview page, click reuters://REALTIME/verb=CompanyData/ric=3623.T