Madras Cements has registered a higher net profit of Rs. 110.88 crore for the second quarter ended September 30, 2011 against Rs. 31.12 crore. Net sales have risen to Rs. 819 crore from Rs. 642 crore. The gross profit, before depreciation and interest charges, has increased to Rs. 211.38 crore from Rs. 60.03 crore, says a release.