The company's e-performance report surveyed 200 internet businesses worldwide and covers the nine months to the end of September 2000.
According to the findings, a number of online retailers were starting to show profitability and online subsidiaries of established retailers were twice as likely to profitable than pure-play internet companies.
However, content businesses, such as sports or news sites, were failing to build viable businesses models. The cost of attracting new visitors rose from 40 cents to 90 cents per person, and advertising revenue fell from 80 cents to 50 cents per visitor.