FT.com Makes First Profit: As the parent paper made a loss during the second half of the last year, the website broke into profit for the first time, according to earnings results released today...The psychologically important break-even mark was passed during the fourth quarter, largely as a result of cash savings and the introduction of paid-for content in May last year...In January, FT.com had a record 3.5 million users, a rise of 30% on the previous year that belied the theory that by putting much of its content behind a subscription wall, it would lose out on ad revenue.