Topcon Corp. reported consolidated earnings results for the third quarter of fiscal 2011. For the quarter, the company has reported net sales of JPY 68,877 million compared to JPY 70,703 million for the same period a year ago. Operating loss was JPY 1,320 million compared to income of JPY 2,119 million for the same period a year ago. Ordinary loss was JPY 2,828 million compared to JPY 3,421 million for the same period a year ago. Net loss was JPY 5,877 million compared to JPY 3,940 million for the same period a year ago. The company provided earnings guidance for the year 2011. For the period, the company expects net sales of JPY 97,000 million. Operating income of JPY 1,800 million. Net loss of JPY 5,000 million. ROE of 15.1%.