Siemens has reported a net profit of Rs 104.45 crore for the fourth quarter ended September 30, 2005, and the total income is Rs 1,000.76 corre. According to a release issued by Siemens to the BSE, the company's board also approved a final dividend of 100%, including 55% special dividend. The release added that, the earnings were not comparable to the previous records, as they include income from Demag Delaval Industrial Turbomachninery (DDIT), which was amalgamated w.e.f. April 01, 2005.The profit before tax and profit after tax of DDIT for the year ended September 30, 2005 were Rs 7.18 crore and Rs 3.15 crore, respectively.