DUBAI, Oct 13 (Reuters) - Oman's Raysut Cement RAYC.OM reported a 22.7 percent drop in third-quarter net profit on Thursday, according to Reuters calculations.

* Net profit of 3.75 million rials ($9.75 million) in the three months ending Sept. 30, versus 4.85 million rials a year earlier.

* Reuters calculated based on financial statements in lieu of a quarterly breakdown.

* EFG Hermes forecast: 4.70 mln rials. Gulf Baader Capital Markets forecast: 4.92 mln rials.

* Raysut nine-month net profit 16.66 billion rials, up from 15.81 million rials a year ago, a bourse statement said.

($1 = 0.3846 Omani rials)

(Reporting by Hadeel Al Sayegh; Editing by David French) ((; +971566883310;))