Saudi cement producer Arabian Cement Company (ACC) posted a net profit of 165.9 mln Saudi riyals (US$44.2m) for the first half of 2005, down 13.6 per cent year-on-year.  The decline came despite the 20.9 per cent rise in sales to 342.7 mln riyals ($91.4m). Operating income also rose to 160.3 mln riyals ($42.5m) in the first six months of 2005, which was offset by a sharp decrease in other income to 13 mln riyals ($3.5m).