UAE cement manufacturer Fujairah Cement Industries Company posted a net profit of 73.64 mln UAE dirhams ($20.1m) for the first nine months of 2004, up from 25.3 mln dirhams ($6.9m) for the same period of 2003.   Earnings per share (EPS) rose to 0.26 dirhams ($0.07) in the period January to September 2004 from 0.09 dirhams ($0.025) in the year-ago period.  Fujairah Cement was established in the emirate of Fujairah in 1979 and was listed on the Kuwait Stock Exchange (KSE) in 1993.