Saudi cement producer Arabian Cement Company (ACC) based in Jeddah posted a net profit of 330.9 mln Saudi riyals (US$88.2m) for 2005, up 306.4 mln riyals (US$81.7m) a year ago.   The increase was supported by a rise in sales to 687.2 mln riyals (US$183.2m) from 578.8 mln riyals (US$154.3m).  Gross profit also rose to 350 mln riyals (US$93.3m) from 263.6 mln riyals (US$70.3m).