Bharat Heavy Electricals (BHEL) today reported a 78.2% surge in net profit at Rs 423.19 crore for the third quarter ended December 31, 2005 when compared to Rs 237.40 crore in the corresponding quarter a year ago.According to a release issued by the company to the BSE, total income increased 44.4% to Rs 3,445.45 crore in Q3FY06 from Rs 2,386.47 crore in Q3FY05.