SHL-Japan Ltd. announced non consolidated earnings results for the first quarter ended December 31, 2014. For the quarter, the company's net sales were JPY 260 million against JPY 313 million a year ago. Operating loss was JPY 19 million against operating income of JPY 48 million a year ago. Ordinary loss was JPY 19 million against ordinary income of JPY 48 million a year ago. Net loss was JPY 12 million against net profit of JPY 30 million a year ago. Net loss per share was JPY 4.15 against net income per share of JPY 9.74 million a year ago. The decrease in net sales is attributable to a massive decline in Consultancy sales. The operating loss was mainly attributable not only to a decrease in revenue but also a rise in cost of goods sold by JPY 7 million, or 13.2% year over year to JPY 63 million; furthermore, selling, general and administrative expenses raised JPY 7 million, or 3.7%, year over year to JPY 217 million. Income before income taxes for the quarter under review totaled JPY 19 million.

For the year ending September 30, 2015, the company expects net sales of JPY 2,181 million, operating income of JPY 895 million, Ordinary income of JPY 895 million and net income of JPY 575 million or JPY 185.44 per share.

For the end of second quarter of fiscal year 2015, the company expects to pay dividend of JPY 46.00 per share compared to JPY 45.00 per share for the last year same period.

For the year ending September 30, 2015, the company expects to pay year end dividend of JPY 46.00 per share compared to JPY 47.00 per share for the last year same period.