Dec 12 (Reuters) - Upr Corporation CONSOLIDATED EARNINGS ESTIMATES (in billions of yen unless specified) Full Year to Full Year to Aug 31, 2026 Aug 31, 2026 LATEST PREVIOUS FORECAST FORECAST Sales 15.60 15.60 Operating 760 mln 175 mln Recurring 1.05 460 mln Net 670 mln 300 mln EPS 87.47 yen 39.17 yen NOTE - Upr Corporation. To see Company Overview page, click reuters://REALTIME/verb=CompanyData/ric=7065.T