Financial services group Miller Fisher has fallen from a £2.6 million sterling pre-tax profit in 1999 to a £3.1 million (€5 million) loss for the year to end December. The one bright spark was the Miller Farrell liability-adjusting business in Ireland. Miller Fisher, whose shares are trading at close to an all-time low at 17p, is continuing preliminary discussions which may lead to an offer for the group, the chairman stated.