UAE cement producer Sharjah Cement and Industrial Development Company registered a significant increase in net profit to 98.4 mln UAE dirhams ($26.8m) for the first nine months of 2004, up from 36.4 mln dirhams ($9.9m) for the same period of 2003.   Earnings per share (EPS) rose to 0.31 dirhams ($0.08) in the period January to September 2004 from 0.11 dirhams ($0.03) in the year-ago period.   Sharjah Cement and Industrial Development was established in the emirate of Sharjah in 1979 and was listed on the official market of the Kuwait Stock Exchange (KSE) in 1990. The company has a paid-up capital of 300.15 mln UAE dirhams ($81.7m).