Kuwait Cement Company posted a net profit of KWD24.3m (US$83.2m) for the first nine months of 2005, up from KWD14.6m (US$50m) for the same period of 2004.  The company’s net profit rose by 33 per cent YoY to KWD10m (US$34.25m) in the third quarter of 2005.  Earnings per share (EPS) rose to 25.86 fils ($0.089/0.076 euro) from 19.07 fils ($0.065/0.056 euro).  Kuwait Cement was established in 1968 and was listed on the Kuwait Stock Exchange (KSE) in 1984.