The net profit of UAE Ras al-Khaimah cement manufacturer Union Cement climbed 37.8 per cent year-on-year to 86.3m UAE dirhams (US$23.5m) in the first half of 2005, it was reported on July 26, 2005.  Sales revenue rose to 190.1m dirhams (US$51.7m) from 144.6m dirhams (US$39.4m), while the cost of sales increased to 103.7 mln dirhams (US$28.2m) from 82 mln dirhams (US$22.3m), the company said in a report to the Abu Dhabi Securities Market (ADSM).