Three months ended June 30. ACC Ltd,46 percent-owned by Switzerland's Holcim,and India's No. 2 cement producer has announced its first quarterly results. (Versus the same period a year earlier,in billion rupees unless stated) Net profit 3.59 vs4.86 Net sales 20.21 vs 20.81 A poll of 12 brokerages had estimated standalone net profit of 3.74 billion rupees on net sales of 20.5 billion rupees.