Torah Cement, Egypt, released 9M FY04 results ending September, in which net income came in at an impressive LE144.1 million, reflecting a 3.8x y-o-y surge over the LE38.3 million realized in 9M FY03.   The bottom line advance stemmed from several compounding elements; sales revenues jumped an annual 25.9 per cent to arrive at LE461.1 million,  versus a previous LE366.1 million, while the COGS/Revenues ratio calculated 53 per cent, implying substantial improvement down from 71 per cent over the comparable period last year.