<p>Feb 24 (Reuters) - Singapore Airlines  (SIAL.SI)  posted a nearly 69% slide in third-quarter net profit on Tuesday, hit by the absence of last year’s one-off accounting gain from the Air India – Vistara merger and surging fuel costs.</p><p>The city-state’s flag carrier posted a net profit of S$505 million ($398.64 million) for the three-month period ended December 31, compared with S$1.63 billion a year ago. ($1 = 1.2668 Singapore dollars)</p>

- Singapore Airlines reported a nearly 69% drop in net profit for the third quarter.  
- The decline was attributed to the absence of a one-time accounting gain from last year's merger of Indian Airlines and Vistara, as well as soaring fuel costs.  
- For the three months ending December 31, the airline recorded a net profit of SGD 505 million (USD 398.64 million), down from SGD 1.63 billion in the same period last year.

Singapore Airlines' third-quarter profit dives nearly 69%