Eurofactor (UK) Ltd, the company formerly known as Credit Lyonnais Commercial Finance Ltd, have recorded a return to profit in their accounts for the year ended 31 December 2000. A profit before tax of Ј189,000 was recorded for the year, which compares with the recorded loss before tax of Ј739,000 in the previous year. Turnover, however, has fallen by 4.63% to Ј7.976m in 2000 from the 1999 figure of Ј8.363m. Turnover per employee however, has risen from 1999 to 2000 as the average number of employees shrank form 47 to 43.