Andhra Bank has recorded a growth of 21.54% in net profit at Rs 132.89 crore for the second quarter ended September 30, 2005 as against Rs 109.33 crore in the quarter ended September 30, 2004.According to a release issued by Andhra Bank to the BSE today, total income declined 9.11% to Rs 753.23 crore in Q2FY06 as compared to Rs 828.79 crore in Q2 FY05.