Net sales (including other operating income) of Ingersoll-Rand (India) has increased 85% to Rs 443.15 crore.  Operating profit margin has jumped from 15.5% to 16.3%, leading to 95% rise in operating profit to Rs 72.27 crore.  Raw material cost as a % of total sales (net of stock adjustments) increased from 57.25% to 60.73%.   Purchase of finished goods cost fell from 2.41% to 1.81%.   Employee cost decreased from 14.98% to 12.38%.   Other expenses fell from 10.02% to 9.25%.   Other income fell 9.40% to Rs 5.88 crore.  PBIDT rose 79.33% to Rs 78.15 crore.  Provision for interest up 45.28% to Rs 0.77 crore.   PBDT rose 79.74% to Rs 77.38 crore.  Provision for depreciation down 7.55% to Rs 6.73 crore.   Profit before tax grew 97.51% to Rs 70.65 crore.  Provision for tax was expense of Rs 18.33 crore, compared to Rs 9.35 crore.  Effective tax rate was 25.94% compared to 26.14%. Profit after tax rose 98% to Rs 52.32 crore.