Sleep disorder equipment supplier ResMed Inc has suffered a first half profit fall, despite revenue and income hitting record levels in the final months of 2011.

ResMed on Friday booked a net profit for the six months to December 31 of $US113.4 million, down two per cent on the prior corresponding period, as revenue rose but so did costs.

ResMed chief executive Peter Farrell said the company had enjoyed a solid December quarter and its range of sleep masks, which improve breathing for people who snore and those with sleep apnoea, was poised for more growth.

“Focusing on product lines, global mask growth remains exceptionally strong as the market continues to reward us for having what we consider are the best patient interfaces in the industry, while initiatives for replenishment of masks and accessories provide additional opportunities for growth,” Dr Farrell said in a statement.

The US-based company’s revenue for the first half lifted 10 per cent to $US647.5 million.

But the cost of sales rose to $US263.7 million from $US228.0 million, and operating expenses for the half climbed to $US255.6 million from $US223.7 million.

For the December quarter, ResMed reported record revenue of $US332.7 million and net income of $US62.9 million.

Selling, general and administrative expenses rose but remained constant as a percentage of revenue.

ResMed said that in the December quarter revenue within and outside the Americas had risen.

Sales of flow generators, designed to improve breathing, in America returned to positive growth during the quarter.

ResMed shares closed 19 cents higher at $2.73.