Seikoh Giken Co. Ltd. reported consolidated earnings results for the nine months ended December 31, 2011. For the nine months, consolidated net sales were JPY 3,503.8 million compared to JPY 3,607.96 million a year ago. Operating loss was JPY 29.17 million compared to JPY 133.7 million a year ago. Ordinary loss was JPY 24.85 million compared to JPY 112.3 million a year ago. Net income before tax was JPY 30.6 million compared to loss of JPY 588.6 million a year ago. Net loss was JPY 20.4 million or JPY 2.23 per share compared to JPY 629 million or JPY 68.82 per share a year ago. Comprehensive income attributable to owners of the parent was JPY 88.4 million compared to JPY 834 million a year ago. Consolidated sales in the period under review reflected a 2.9% decline compared with the year earlier, as efforts at the retention of existing customers and the acquisition of new customers were eclipsed by the effects of downward price pressure and yen appreciation. The improved loss levels compared with a year earlier are due to lower fixed costs, specifically expenses for personnel, R&D, and depreciation charges. For the year ended March 31, 2012, the company forecasted net sales of JPY 4,830 million, operating income of JPY 20 million, ordinary income of JPY 20 million and net income and income per share to break even.