Saudi cement producer Arabian Cement Company (ACC) posted a net profit of 252 mln Saudi riyals (US$67.2m) for the first nine months of 2005, down 3.5 per cent year-on-year.  The fall came despite the 16.9 per cent rise in sales to 519.7 mln riyals ($138.6m).  Operating income also rose to 248 mln riyals ($66.1m) in the first nine months of 2005, which was offset by a sharp decrease in other income to 15.7 mln riyals ($4.2m).